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User Friendly Budgets
2008

GLOUCESTER - GATEWAY REGIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time807786788
Pupils on Roll Regular Shared-Time311212
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Pupils on Roll - Special Full-Time179173173
Pupils on Roll - Special Shared-Time121111
Private School Placements121713
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Pupils Sent to Other Districts-Reg Prog011
Pupils Sent to Other Dists-Spec Ed Prog181928
Pupils Received253
Pupils in State Facilities132

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 107,496 538,870 1,372,544
Budgeted Fund Bal - Deposit to Capital Reserve 10-303 1 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 7,601,816 7,905,889 8,146,697
Tuition 10-1300 25,247 18,000 22,000
Transportation Fees from Other LEAs 10-1420-1440 1,019,453 700,000 700,000
Interest Earned on Capital Reserve Funds 10-1XXX 0 7,269 0
Unrestricted Miscellaneous Revenues 10-1XXX 88,639 27,498 32,000
SUBTOTAL  8,735,155 8,658,656 8,900,697
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 4,793,570 4,793,570 0
Supplemental Core Curriculum Standards Aid 10-3112 356,570 356,570 0
Transportation Aid 10-3120 487,293 487,293 0
Special Education Aid 10-3130 720,626 720,626 0
Bilingual Education 10-3140 18 18 0
Extraordinary Aid 10-3131 12,209 0 6,939
Consolidated Aid 10-3195 122,009 122,009 0
Additional Formula Aid 10-3196 195,153 396,160 0
Other State Aids 10-3XXX 6,623 0 0
Categorical Special Education Aid 10-3132 0 0 482,013
Equalization Aid 10-3176 0 0 6,110,299
Categorical Security Aid 10-3177 0 0 95,353
Adjustment Aid 10-3178 0 0 101,673
Categorical Transportation Aid 10-3121 0 0 368,361
SUBTOTAL  6,694,071 6,876,246 7,164,638
Adjustment for Prior Year Encumbrances  0 80,395 0
Actual Revenues (Over)/Under Expenditures  -1,299,245 0 0
TOTAL OPERATING BUDGET  14,129,981 16,154,167 17,437,879
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Instructional Supplement Aid 20-3214 25,001 25,001 0
Other Restricted Entitlements 20-32XX 72,920 85,700 26,557
TOTAL REVENUES FROM STATE SOURCES  97,921 110,701 26,557
Revenues from Federal Sources:
Title I 20-4411-4416 151,681 113,570 88,838
I.D.E.A. Part B (Handicapped) 20-4420-4429 224,346 211,686 184,002
Other 20-4XXX 33,824 28,319 25,525
TOTAL REVENUES FROM FEDERAL SOURCES  409,851 353,575 298,365
TOTAL GRANTS AND ENTITLEMENTS  507,772 464,276 324,922
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 1
Revenues from Local Sources:
Local Tax Levy 40-1210 568,540 571,288 577,099
TOTAL REVENUES FROM LOCAL SOURCES  568,540 571,288 577,099
TOTAL LOCAL REPAYMENT OF DEBT  568,540 571,288 577,100
Actual Revenues (Over)/Under Expenditures  972 0 0
TOTAL REPAYMENT OF DEBT  569,512 571,288 577,100
TOTAL REVENUES/SOURCES  15,207,265 17,189,731 18,339,901

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX4,254,6604,501,6094,855,158
Special Education 11-2XX-100-XXX1,046,3351,105,7811,163,451
Basic Skills/Remedial 11-230-100-XXX268,039302,279307,239
Bilingual Education 11-240-100-XXX2,5002,5003,000
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX121,451162,870169,504
School Sponsored Athletics 11-402-100-XXX430,828554,359560,767
Support Services:
Tuition 11-000-100-XXX870,1221,109,7901,276,869
Attendance and Social Work Services 11-000-211-XXX43,98045,68045,642
Health Services 11-000-213-XXX127,556127,958145,607
Students - Related & Extraordinary 11-000-216,21733,48533,14736,724
Guidance 11-000-218-XXX468,511470,990504,244
Child Study Teams 11-000-219-XXX325,394332,569449,435
Improvement of Instructional Services 11-000-221-XXX469,515449,186441,012
Educational Media Services - School Library 11-000-222-XXX272,292292,491174,391
Instructional Staff Training Services 11-000-223-XXX6,06117,48520,780
General Administration 11-000-230-XXX492,490563,369466,650
School Administration 11-000-240-XXX294,734390,111404,353
Central Svcs & Admin Info Technology 11-000-25X-XXX220,913258,336287,997
Operation and Maintenance of Plant Services 11-000-26X-XXX1,294,1511,550,0581,549,921
Student Transportation Services 11-000-270-XXX1,134,4161,320,0671,322,689
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,867,2251,963,5982,108,285
Food Services 11-000-310-XXX15,92621,513100
Total Support Services Expenditures 7,936,7718,946,3489,234,699
TOTAL GENERAL CURRENT EXPENSE 14,060,58415,575,74616,293,818
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-60400116,885
Interest Earned on Capital Reserve 10-60407,2690
Equipment 12-XXX-XXX-73X69,39729,268233,614
Facilities Acquisition and Construction Services 12-000-4XX-XXX0541,884793,562
TOTAL CAPITAL EXPENDITURES 69,397578,4211,144,061
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 14,129,98116,154,16717,437,879
GRANTS AND ENTITLEMENTS
Instructional Supplement Aid:
Instruction 20-214-100-XXX10,00110,0010
Support Services 20-214-200-XXX15,00015,0000
TOTAL INSTRUCTIONAL SUPPLEMENT AID 25,00125,0010
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX6,0838,7000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX30,45045,00015,300
Nonpublic Handicapped Services 20-XXX-XXX-XXX18,56118,5000
Nonpublic Nursing Services 20-XXX-XXX-XXX8,0938,5007,415
Nonpublic Technology Initiative 20-XXX-XXX-XXX4,2645,0003,842
Other Special Projects 20-XXX-XXX-XXX5,46900
Total State Projects 97,921110,70126,557
Federal Projects:
Title I 20-XXX-XXX-XXX151,681113,57088,838
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX224,346211,686184,002
Other Special Projects 20-XXX-XXX-XXX33,82428,31925,525
Total Federal Projects 409,851353,575298,365
TOTAL GRANTS AND ENTITLEMENTS 507,772464,276324,922
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX569,512571,288577,100
TOTAL REPAYMENT OF DEBT 569,512571,288577,100
Total Expenditures 15,207,26517,189,73118,339,901

 

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 Budget326,007317,719317,719317,719
  Repayment of Debt973110
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve457,274124,159
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve622,8111,887,6721,372,5440
      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 Cost11,76212,39612,96713,56514,124
Total Classroom Instruction6,4506,8286,9897,2547,826
Classroom-Salaries and Benefits6,1206,5076,5746,8697,367
Classroom-General Supplies and Textbooks242173315341302
Classroom-Purchased Services and Other8814810144157
Total Support Services1,9012,1192,0732,1462,187
Support Services-Salaries and Benefits1,6461,8391,7801,8301,815
Total Administrative Costs1,1701,1911,2571,4101,357
Administration-Salaries and Benefits8699259711,0011,027
Total Operations and Maintenance of Plant1,3711,4151,6291,6941,697
Operations & Maintenance of Plant-Salary & Ben.474514561576526
Total Food Services Costs0160220
Total Extracurricular Costs679654813844862
Total Equipment Costs71713230248
Employee Benefits as a % of Salaries22.120.422.220.221.2

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
  • Gateway BOE administers shared services for Business Services to three
  • neighboring school districts and Child Study services for four districts.
  • Gateway administers shared busing services for several districts and part
  • icipates in a regional curriculum consortium. Gateway administers shared
  • food service operations for surrounding districts and regional purchasing
  • services.

 

Estimated Tax Rate Information
NATIONAL PARK
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,395,406 (A)
Estimated Net Taxable Valuation (as of 02/07/2008)97,983,732 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.4241 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,494,254 (D)
Estimated Net Taxable Valuation (as of 02/07/2008)97,983,732 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.5250 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,395,406 (G)
Estimated Equalized Valuation (as of 10/01/2007)182,786,566 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.7634 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,494,254 (J)
Estimated Equalized Valuation (as of 10/01/2007)182,786,566 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.8175 (L)
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WENONAH
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,694,227 (A)
Estimated Net Taxable Valuation (as of 02/07/2008)300,354,585 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.5641 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,814,244 (D)
Estimated Net Taxable Valuation (as of 02/07/2008)300,354,585 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.6040 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,694,227 (G)
Estimated Equalized Valuation (as of 10/01/2007)272,231,352 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.6223 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,814,244 (J)
Estimated Equalized Valuation (as of 10/01/2007)272,231,352 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.6664 (L)
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WESTVILLE
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,520,660 (A)
Estimated Net Taxable Valuation (as of 02/07/2008)161,406,296 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.5617 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,699,220 (D)
Estimated Net Taxable Valuation (as of 02/07/2008)161,406,296 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.6723 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,520,660 (G)
Estimated Equalized Valuation (as of 10/01/2007)285,002,895 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.8844 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,699,220 (J)
Estimated Equalized Valuation (as of 10/01/2007)285,002,895 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.9471 (L)
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WOODBURY HTS
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,536,404 (A)
Estimated Net Taxable Valuation (as of 02/07/2008)194,539,949 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.3038 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,716,078 (D)
Estimated Net Taxable Valuation (as of 02/07/2008)194,539,949 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.3962 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,536,404 (G)
Estimated Equalized Valuation (as of 10/01/2007)290,205,415 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.8740 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,716,078 (J)
Estimated Equalized Valuation (as of 10/01/2007)290,205,415 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.9359 (L)