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User Friendly Budgets
2008

GLOUCESTER - HARRISON TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time1,3811,4181,457
spacing
Pupils on Roll - Special Full-Time869292
Private School Placements756
spacing
Pupils Sent to Other Dists-Spec Ed Prog999
Pupils Received653

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 449,871 503,862
Revenues from Local Sources:
Local Tax Levy 10-1210 9,067,248 9,749,180 9,982,275
Tuition 10-1300 177,300 126,870 119,805
Transportation Fees from Other LEAs 10-1420-1440 35,851 26,500 22,650
Interest Earned on Capital Reserve Funds 10-1XXX 137 50 50
Unrestricted Miscellaneous Revenues 10-1XXX 158,513 50,000 50,000
SUBTOTAL  9,439,049 9,952,600 10,174,780
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 3,588,562 3,588,562 0
Transportation Aid 10-3120 329,237 329,237 0
Special Education Aid 10-3130 505,981 505,981 0
Bilingual Education 10-3140 4,672 4,672 0
Extraordinary Aid 10-3131 64,998 0 121,593
Consolidated Aid 10-3195 145,708 145,708 0
Additional Formula Aid 10-3196 137,225 282,644 0
Other State Aids 10-3XXX 145,034 135,925 0
Categorical Special Education Aid 10-3132 0 0 720,078
Equalization Aid 10-3176 0 0 4,658,630
Categorical Security Aid 10-3177 0 0 99,156
Categorical Transportation Aid 10-3121 0 0 486,695
SUBTOTAL  4,921,417 4,992,729 6,086,152
Adjustment for Prior Year Encumbrances  0 75,998 0
Actual Revenues (Over)/Under Expenditures  -156,663 0 0
TOTAL OPERATING BUDGET  14,203,803 15,471,198 16,764,794
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 78,217 112,893 95,957
TOTAL REVENUES FROM STATE SOURCES  78,217 112,893 95,957
Revenues from Federal Sources:
Title I 20-4411-4416 76,467 42,191 35,862
Title VI 20-4417-4418 0 4,000 3,400
I.D.E.A. Part B (Handicapped) 20-4420-4429 277,266 281,519 239,290
Other 20-4XXX 69,096 80,124 68,100
TOTAL REVENUES FROM FEDERAL SOURCES  422,829 407,834 346,652
TOTAL GRANTS AND ENTITLEMENTS  501,046 520,727 442,609
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1 35,089
Revenues from Local Sources:
Local Tax Levy 40-1210 956,150 915,132 867,902
Miscellaneous 40-1XXX 18,139 0 0
TOTAL REVENUES FROM LOCAL SOURCES  974,289 915,132 867,902
Revenues from State Sources:
Debt Service Aid Type II 40-3160 602,489 596,167 570,359
TOTAL LOCAL REPAYMENT OF DEBT  1,576,778 1,511,300 1,473,350
Actual Revenues (Over)/Under Expenditures  -35,089 0 0
TOTAL REPAYMENT OF DEBT  1,541,689 1,511,300 1,473,350
TOTAL REVENUES/SOURCES  16,246,538 17,503,225 18,680,753

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX4,716,5995,021,6895,467,953
Special Education 11-2XX-100-XXX1,508,1301,571,9191,741,387
Basic Skills/Remedial 11-230-100-XXX376,012541,577695,250
Bilingual Education 11-240-100-XXX2,39927,13425,274
Support Services:
Tuition 11-000-100-XXX442,353509,685610,089
Attendance and Social Work Services 11-000-211-XXX07500
Health Services 11-000-213-XXX142,277157,471161,036
Students - Related & Extraordinary 11-000-216,217377,135415,626491,478
Guidance 11-000-218-XXX119,556123,391164,091
Child Study Teams 11-000-219-XXX248,658255,123259,265
Improvement of Instructional Services 11-000-221-XXX151,606155,456164,906
Educational Media Services - School Library 11-000-222-XXX30,66029,83629,398
Instructional Staff Training Services 11-000-223-XXX32,84228,59051,000
General Administration 11-000-230-XXX320,384391,762359,135
School Administration 11-000-240-XXX430,573484,328552,637
Central Svcs & Admin Info Technology 11-000-25X-XXX386,991484,460455,112
Operation and Maintenance of Plant Services 11-000-26X-XXX1,500,8241,527,0241,664,000
Student Transportation Services 11-000-270-XXX1,034,6491,063,5771,122,333
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,153,4312,463,7502,510,400
Total Support Services Expenditures 7,371,9398,090,8298,594,880
TOTAL GENERAL CURRENT EXPENSE 13,975,07915,253,14816,524,744
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60405050
Equipment 12-XXX-XXX-73X18,75400
Facilities Acquisition and Construction Services 12-000-4XX-XXX209,970218,000240,000
TOTAL CAPITAL EXPENDITURES 228,724218,050240,050
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 14,203,80315,471,19816,764,794
GRANTS AND ENTITLEMENTS
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX8,0089,2787,886
Nonpublic Auxiliary Services 20-XXX-XXX-XXX28,10936,82131,297
Nonpublic Handicapped Services 20-XXX-XXX-XXX22,91247,33940,238
Nonpublic Nursing Services 20-XXX-XXX-XXX12,32512,81510,892
Nonpublic Technology Initiative 20-XXX-XXX-XXX6,8636,6405,644
Total State Projects 78,217112,89395,957
Federal Projects:
Title I 20-XXX-XXX-XXX76,46742,19135,862
Title VI 20-XXX-XXX-XXX04,0003,400
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX277,266281,519239,290
Other Special Projects 20-XXX-XXX-XXX69,09680,12468,100
Total Federal Projects 422,829407,834346,652
TOTAL GRANTS AND ENTITLEMENTS 501,046520,727442,609
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,541,6891,511,3001,473,350
TOTAL REPAYMENT OF DEBT 1,541,6891,511,3001,473,350
Total Expenditures 16,246,53817,503,22518,680,753

 

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 Budget347,115490,696388,183307,904
  Repayment of Debt135,09035,0890
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve2,6082,7452,7952,845
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve788,078740,941423,5830
      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 Cost8,0148,5368,6469,0449,539
Total Classroom Instruction5,2115,5105,6775,8536,231
Classroom-Salaries and Benefits4,7985,1415,3465,5505,949
Classroom-General Supplies and Textbooks212204188223205
Classroom-Purchased Services and Other2011661438076
Total Support Services8329048589321,008
Support Services-Salaries and Benefits698776730797829
Total Administrative Costs8399019221,0381,023
Administration-Salaries and Benefits663704709762807
Total Operations and Maintenance of Plant1,0291,1141,0691,1051,166
Operations & Maintenance of Plant-Salary & Ben.424451457469493
Total Food Services Costs00000
Total Extracurricular Costs00000
Total Equipment Costs013000
Employee Benefits as a % of Salaries23.32425.72523

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
  • The Harrison Township School District utilizes/participates in the follow
  • ing Shared Services to produce cost savings for the District:
  • 1. Energy - The HTSD is a member of ACES (Alliance for Competitive Energy
  • Savings) with over 300 other school districts for electric service.
  • 2. Energy - The HTSD is a member of the South Jersey Power Cooperative
  • with over 200 school districts for the purchase of Natural Gas
  • Supplies.
  • 3. Energy - The HTSD and the Clearview Regional School district join
  • together to purchase low-priced gasoline supplies for the bus fleets
  • 4. Supplies - Copy paper supplies are purchased through a consotium
  • managed by the Pittsgrove Board of Education, pooling the required
  • purchases of over 50 school districts.
  • 5. Technology - Technology purchases are made through the South Jersey
  • Technogy Partnership, coordinated by Sterling Regional High School.
  • 6. Insurance - Liability and Workman's Compensation Insurance is
  • purchased through the EIRC South Consortium.
  • 7. Insurance - Medical and Dental Insurance is purchased through the
  • Southern NJ Regional Employee Benefits Fund.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy9,982,275 (A)
Estimated Net Taxable Valuation (as of 01/10/2008)803,990,329 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.2416 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy10,850,177 (D)
Estimated Net Taxable Valuation (as of 01/10/2008)803,990,329 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.3495 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy9,982,275 (G)
Estimated Equalized Valuation (as of 10/01/2007)1,435,410,436 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.6954 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy10,850,177 (J)
Estimated Equalized Valuation (as of 10/01/2007)1,435,410,436 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.7559 (L)