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User Friendly Budgets
2008

GLOUCESTER - FRANKLIN TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time1,3621,3241,328
spacing
Pupils on Roll - Special Full-Time163157163
Private School Placements267
spacing
Pupils Sent to Other Districts-Reg Prog210
Pupils Sent to Other Dists-Spec Ed Prog1388
Pupils Received22288

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 529,488 165,045
Transfers from Other Funds 10-5200 25,619 4,000 0
Revenues from Local Sources:
Local Tax Levy 10-1210 7,205,864 7,677,875 7,827,916
Tuition 10-1300 189,410 25,512 68,304
Transportation Fees from Other LEAs 10-1420-1440 9,734 9,734 0
Interest Earned on Capital Reserve Funds 10-1XXX 55 30 30
Unrestricted Miscellaneous Revenues 10-1XXX 120,885 40,000 25,000
SUBTOTAL  7,525,948 7,753,151 7,921,250
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 4,729,819 4,729,819 0
Supplemental Core Curriculum Standards Aid 10-3112 187,134 187,134 0
Transportation Aid 10-3120 636,726 636,726 0
Special Education Aid 10-3130 986,373 986,373 0
Extraordinary Aid 10-3131 11,598 0 3,847
Consolidated Aid 10-3195 152,730 152,730 0
Additional Formula Aid 10-3196 206,843 419,891 0
Other State Aids 10-3XXX 12,125 160,500 0
Categorical Special Education Aid 10-3132 0 0 685,263
Equalization Aid 10-3176 0 0 7,309,802
Categorical Security Aid 10-3177 0 0 135,355
Categorical Transportation Aid 10-3121 0 0 648,039
SUBTOTAL  6,923,348 7,273,173 8,782,306
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 11,850 0 0
SUBTOTAL  11,850 0 0
Adjustment for Prior Year Encumbrances  0 320,121 0
Actual Revenues (Over)/Under Expenditures  -307,806 0 0
TOTAL OPERATING BUDGET  14,178,959 15,879,933 16,868,601
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Demonstrably Effective Program Aid 20-3212 120,337 120,337 0
Instructional Supplement Aid 20-3214 81,645 81,645 0
TOTAL REVENUES FROM STATE SOURCES  201,982 201,982 0
Revenues from Federal Sources:
Title I 20-4411-4416 234,270 148,665 126,365
I.D.E.A. Part B (Handicapped) 20-4420-4429 334,833 356,604 303,113
Other 20-4XXX 77,728 99,766 84,800
TOTAL REVENUES FROM FEDERAL SOURCES  646,831 605,035 514,278
TOTAL GRANTS AND ENTITLEMENTS  848,813 807,017 514,278
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 187,724 208,073 200,005
TOTAL REVENUES FROM LOCAL SOURCES  187,724 208,073 200,005
Revenues from State Sources:
Debt Service Aid Type II 40-3160 161,016 0 0
TOTAL LOCAL REPAYMENT OF DEBT  348,740 208,073 200,005
TOTAL REPAYMENT OF DEBT  348,740 208,073 200,005
TOTAL REVENUES/SOURCES  15,376,512 16,895,023 17,582,884

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX4,400,0344,768,9085,296,706
Special Education 11-2XX-100-XXX1,241,3791,292,5921,409,410
Basic Skills/Remedial 11-230-100-XXX192,302308,107436,072
Bilingual Education 11-240-100-XXX26200300
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX35,06624,60024,510
Support Services:
Tuition 11-000-100-XXX340,270319,356373,773
Attendance and Social Work Services 11-000-211-XXX12,10712,42212,862
Health Services 11-000-213-XXX212,597226,532225,837
Students - Related & Extraordinary 11-000-216,217353,379439,199440,975
Guidance 11-000-218-XXX5,81118,25838,008
Child Study Teams 11-000-219-XXX438,846466,109476,955
Improvement of Instructional Services 11-000-221-XXX48,61865,82168,383
Educational Media Services - School Library 11-000-222-XXX182,661192,631201,272
Instructional Staff Training Services 11-000-223-XXX22,87944,40155,612
General Administration 11-000-230-XXX388,134433,929492,728
School Administration 11-000-240-XXX535,865610,994571,933
Central Svcs & Admin Info Technology 11-000-25X-XXX344,190382,023350,629
Operation and Maintenance of Plant Services 11-000-26X-XXX1,690,9951,947,7411,856,204
Student Transportation Services 11-000-270-XXX1,021,3031,073,4291,357,585
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,623,5392,857,6262,938,513
Food Services 11-000-310-XXX020,00020,304
Total Support Services Expenditures 8,221,1949,110,4719,481,573
TOTAL GENERAL CURRENT EXPENSE 14,090,00115,504,87816,648,571
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60403030
Equipment 12-XXX-XXX-73X88,958375,025220,000
TOTAL CAPITAL EXPENDITURES 88,958375,055220,030
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 14,178,95915,879,93316,868,601
GRANTS AND ENTITLEMENTS
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX103,337120,3370
Support Services 20-212-200-XXX17,00000
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 120,337120,3370
Instructional Supplement Aid:
Instruction 20-214-100-XXX81,64581,6450
TOTAL INSTRUCTIONAL SUPPLEMENT AID 81,64581,6450
Other State Projects:
Total State Projects 201,982201,9820
Federal Projects:
Title I 20-XXX-XXX-XXX234,270148,665126,365
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX334,833356,604303,113
Other Special Projects 20-XXX-XXX-XXX77,72899,76684,800
Total Federal Projects 646,831605,035514,278
TOTAL GRANTS AND ENTITLEMENTS 848,813807,017514,278
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX348,740208,073200,005
TOTAL REPAYMENT OF DEBT 348,740208,073200,005
Total Expenditures 15,376,51216,895,02317,582,884

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/06
Audited
Balance
6/30/07
Estimated
Balance
6/30/08
Estimated
Balance
6/30/09
Unreserved:
  General Operating Budget481,361398,105283,593283,593
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1,8261,8811,9111,941
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve415,859580,021165,0450
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2005-06
Actual
2006-07
Actual
2007-08
Original
Budget
2007-08
Revised
Budget
2008-09
Proposed
Budget
Total Comparative Per Pupil Cost8,1818,3968,9059,66510,005
Total Classroom Instruction4,8634,9385,2875,6126,014
Classroom-Salaries and Benefits4,5734,6144,9205,2125,541
Classroom-General Supplies and Textbooks236240307328352
Classroom-Purchased Services and Other55856072121
Total Support Services1,0501,0561,1361,2391,269
Support Services-Salaries and Benefits9639681,0351,1091,130
Total Administrative Costs9941,0119961,1561,133
Administration-Salaries and Benefits818842773854831
Total Operations and Maintenance of Plant1,1441,2441,3291,4791,409
Operations & Maintenance of Plant-Salary & Ben.668653691729743
Total Food Services Costs20131414
Total Extracurricular Costs1525181918
Total Equipment Costs19458113253148
Employee Benefits as a % of Salaries27.728.730.629.128.3

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2008 Comparative Spending Guide and can be found on the Department of Education's Internet address: http://www.state.nj.us/education under Finance, when available. This publication is available in the board office and public libraries. The same calculations were performed using the 2007-08 revised appropriations and the 2008-09 budgeted appropriations presented in this advertised budget. Total Comparative Per Pupil Cost is defined as current expense exclusive of tuition expenditures, transportation, residential costs, and judgments against the school district. For all years it also includes the restricted entitlement aids. With the exception of Total Equipment Cost, each of the other per pupil cost calculations presented is a component of the total comparative per pupil cost, although all components are not shown.

 

Shared Services
  • 1) Interlocal services agreement with Delsea Regional for Technology
  • Services
  • 2) Interlocal services agreement with Salem County Special Services for
  • Clerk of the Works Services
  • 3) Interlocal services agreement with Clayton School District for repair
  • and maintenance of their bus fleet
  • 4) Transportation Jointures with Delsea Regional and Gloucester County
  • Special Services School Districts
  • 5) Diesel fuel purchases made through Gloucester County purchasing
  • agreement
  • 6) Gasoline purchases made through Gloucester Coutny purchasing agree-
  • ment
  • 7) Custodial and Janitorial supplies purchased through a consortium with
  • Delsea Regional
  • 8) Natural Gas - ACES
  • 9) Electric - ACES
  • 10) Copy paper purchased through interlocal agreement with Pittsgrove
  • Township Board of Education
  • 11) Copy paper purchased through interlocal agreement with Pittsgrove
  • Township Board of Education for use by the Township of Franklin at
  • the reduced price without any mark-up
  • 12) Mater Teacher contract with Delsea Regional
  • 13) Insurances - General liability and Worker's Compensation are purch-
  • ased through New Jersey School Boards Insurance Group
  • 14) Franklin Township police car maintenance - free labor
  • 15) Solid waste collection and disposal
  • 16) Recyclable material collection and disposal
  • 17) Ice control material storage and application, when needed
  • 18) DARE officers
  • 19) Athletic field and gymnasiums for youth recreation organization
  • 20) Grounds behind Admin Building for Franklin Township Community Day

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy7,827,916 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)755,794,876 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.0357 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy8,027,921 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)755,794,876 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.0622 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy7,827,916 (G)
Estimated Equalized Valuation (as of 10/01/2007)1,453,303,993 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.5386 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy8,027,921 (J)
Estimated Equalized Valuation (as of 10/01/2007)1,453,303,993 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.5524 (L)