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User Friendly Budgets
2008

GLOUCESTER - GLOUCESTER CO SPEC SERV

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll - Special Full-Time566636661
Pupils on Roll - Special Shared-Time282214

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 500,000 500,000
Revenues from Local Sources:
County Tax Levy 10-1210 500,500 500,500 528,192
Tuition from LEAs 10-1310 18,239,468 20,242,845 22,858,040
Non-Resident Fees 10-1350 501,617 514,000 879,000
Interest Earned on Capital Reserve Funds 10-1XXX 2,634 10 10
Unrestricted Miscellaneous Revenues 10-1XXX 783,451 1,957,045 371,943
SUBTOTAL  20,027,670 23,214,400 24,637,185
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 40,251 0 0
Adjustment for Prior Year Encumbrances  0 26,970 0
Actual Revenues (Over)/Under Expenditures  200,664 0 0
TOTAL OPERATING BUDGET  20,268,585 23,741,370 25,137,185
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 2,691 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 4,883,269 2,719,316 2,587,548
TOTAL REVENUES FROM STATE SOURCES  4,883,269 2,719,316 2,587,548
Revenues from Federal Sources:
Title I 20-4411-4416 40,383 40,383 24,240
Other 20-4XXX 1,927,240 2,075,876 1,823,606
TOTAL REVENUES FROM FEDERAL SOURCES  1,967,623 2,116,259 1,847,846
TOTAL GRANTS AND ENTITLEMENTS  6,853,583 4,835,575 4,435,394
TOTAL REVENUES/SOURCES  27,122,168 28,576,945 29,572,579

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Special Education 11-2XX-100-XXX6,741,2209,111,7319,196,188
School Sponsored Athletics 11-402-100-XXX81,16794,397109,696
Other Instructional Programs 11-4XX-100-XXX813,210724,944736,277
Support Services:
Attendance and Social Work Services 11-000-211-XXX418,897484,6669,000
Health Services 11-000-213-XXX310,759371,596316,885
Students - Related & Extraordinary 11-000-216,2171,200,0321,343,8831,208,833
Child Study Teams 11-000-219-XXX467,175406,192874,284
Improvement of Instructional Services 11-000-221-XXX713,162850,578846,092
Educational Media Services - School Library 11-000-222-XXX99,91393,026119,737
Instructional Staff Training Services 11-000-223-XXX14,04534,50020,500
General Administration 11-000-230-XXX605,992437,047382,828
School Administration 11-000-240-XXX481,6771,092,2941,109,707
Central Svcs & Admin Info Technology 11-000-25X-XXX658,718389,687455,531
Operation and Maintenance of Plant Services 11-000-26X-XXX1,978,9772,232,8613,183,967
Student Transportation Services 11-000-270-XXX27,91951,00028,200
Personal Services - Employee Benefits 11-XXX-XXX-2XX4,168,6455,891,5586,444,301
Total Support Services Expenditures 11,145,91113,678,88814,999,865
TOTAL GENERAL CURRENT EXPENSE 18,781,50823,609,96025,042,026
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60401010
Equipment 12-XXX-XXX-73X19,01356,73720,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX85,70055,12155,149
TOTAL CAPITAL EXPENDITURES 104,713111,86875,159
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX019,54220,000
Total Summer School 019,54220,000
Other Special Schools:
Instruction 13-4XX-100-XXX885,85000
Support Services 13-4XX-200-XXX496,51400
Total Other Special Schools 1,382,36400
TOTAL SPECIAL SCHOOLS 1,382,36419,54220,000
OPERATING BUDGET GRAND TOTAL 20,268,58523,741,37025,137,185
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX2,69100
Other State Projects:
Nonpublic Auxiliary Services 20-XXX-XXX-XXX2,168,7641,135,2431,017,170
Nonpublic Handicapped Services 20-XXX-XXX-XXX1,588,833770,785756,530
Nonpublic Nursing Services 20-XXX-XXX-XXX535,139231,702222,750
Nonpublic Technology Initiative 20-XXX-XXX-XXX104,216103,760120,000
Other Special Projects 20-XXX-XXX-XXX486,317477,826471,098
Total State Projects 4,883,2692,719,3162,587,548
Federal Projects:
Title I 20-XXX-XXX-XXX40,38340,38324,240
Other Special Projects 20-XXX-XXX-XXX1,927,2402,075,8761,823,606
Total Federal Projects 1,967,6232,116,2591,847,846
TOTAL GRANTS AND ENTITLEMENTS 6,853,5834,835,5754,435,394
REPAYMENT OF DEBT
Total Expenditures 27,122,16828,576,94529,572,579

 

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 Budget1,580,6771,461,886961,886461,886
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve55,80559,93959,94959,959
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0000
      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 Cost27,98829,32936,43836,41337,446
Total Classroom Instruction15,53315,94120,12920,93121,120
Classroom-Salaries and Benefits14,06814,74417,20017,93218,820
Classroom-General Supplies and Textbooks774517648651380
Classroom-Purchased Services and Other6916802,2812,3481,920
Total Support Services6,1206,2666,7807,2616,768
Support Services-Salaries and Benefits4,6664,6764,8115,3875,073
Total Administrative Costs2,2553,3223,8063,9223,848
Administration-Salaries and Benefits1,5472,2572,8702,9942,805
Total Operations and Maintenance of Plant3,4993,4635,5344,0705,450
Operations & Maintenance of Plant-Salary & Ben.1,2741,4051,8381,9392,057
Total Food Services Costs00000
Total Extracurricular Costs170172191214246
Total Equipment Costs1093008830
Employee Benefits as a % of Salaries37.437.442.646.949.7

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.