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User Friendly Budgets
2008

GLOUCESTER - NATIONAL PARK BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time261257263
spacing
Pupils on Roll - Special Full-Time474542
Private School Placements110
spacing
Pupils Sent to Other Dists-Spec Ed Prog101010

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 89,236 54,581
Transfers from Other Funds 10-5200 -60 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 1,419,368 1,474,136 1,521,101
Interest Earned on Capital Reserve Funds 10-1XXX 30 20 20
Unrestricted Miscellaneous Revenues 10-1XXX 23,962 21,000 20,000
SUBTOTAL  1,443,360 1,495,156 1,541,121
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 966,930 966,930 0
Supplemental Core Curriculum Standards Aid 10-3112 117,530 117,530 0
Transportation Aid 10-3120 16,799 16,799 0
Special Education Aid 10-3130 210,424 210,424 0
Stabilization Aid 10-3171 394,901 394,901 0
Extraordinary Aid 10-3131 5,299 0 6,118
Consolidated Aid 10-3195 26,881 26,881 0
Additional Formula Aid 10-3196 58,156 118,525 0
Other State Aids 10-3XXX 87,985 129,620 0
Categorical Special Education Aid 10-3132 0 0 137,788
Equalization Aid 10-3176 0 0 1,885,077
Categorical Security Aid 10-3177 0 0 33,423
Adjustment Aid 10-3178 0 0 42,635
Categorical Transportation Aid 10-3121 0 0 31,750
SUBTOTAL  1,884,905 1,981,610 2,136,791
Adjustment for Prior Year Encumbrances  0 6,336 0
Actual Revenues (Over)/Under Expenditures  -53,612 0 0
TOTAL OPERATING BUDGET  3,274,593 3,572,338 3,732,493
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 1,795 0 0
Early Childhood Program Aid 20-3211 125,552 125,552 0
Demonstrably Effective Program Aid 20-3212 79,509 79,509 0
Preschool Education Aid 20-3218 0 0 100,503
Other Restricted Entitlements 20-32XX 2,722 0 0
TOTAL REVENUES FROM STATE SOURCES  209,578 205,061 100,503
Revenues from Federal Sources:
Title I 20-4411-4416 60,008 41,841 35,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 102,825 79,912 67,900
Other 20-4XXX 23,984 20,499 15,600
TOTAL REVENUES FROM FEDERAL SOURCES  186,817 142,252 118,500
Transfers from Operating Budget-PreK/K 20-5200 91,621 91,198 11,124
TOTAL GRANTS AND ENTITLEMENTS  488,016 438,511 230,127
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 162,388 157,846 155,752
Miscellaneous 40-1XXX 60 0 0
TOTAL REVENUES FROM LOCAL SOURCES  162,448 157,846 155,752
Revenues from State Sources:
Debt Service Aid Type II 40-3160 173,312 168,464 166,168
TOTAL LOCAL REPAYMENT OF DEBT  335,760 326,310 321,920
TOTAL REPAYMENT OF DEBT  335,760 326,310 321,920
TOTAL REVENUES/SOURCES  4,098,369 4,337,159 4,284,540
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Operating Budget-PreK/K 20-5200 91,621 91,198 11,124
TOTAL REVENUES/SOURCES NET OF TRANSFERS  4,006,748 4,245,961 4,273,416

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,100,5451,258,3681,335,668
Special Education 11-2XX-100-XXX290,676216,376242,468
Basic Skills/Remedial 11-230-100-XXX38,85133,728100,431
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX4,56212,0009,000
Community Services Programs/Operations 11-800-330-XXX6,5805,5003,500
Support Services:
Tuition 11-000-100-XXX194,382189,606184,590
Attendance and Social Work Services 11-000-211-XXX003,000
Health Services 11-000-213-XXX47,44350,30051,536
Students - Related & Extraordinary 11-000-216,217159,029202,504199,637
Guidance 11-000-218-XXX25,68232,37033,120
Child Study Teams 11-000-219-XXX96,562103,94994,800
Improvement of Instructional Services 11-000-221-XXX106,11885,19680,780
Educational Media Services - School Library 11-000-222-XXX34,27938,64538,867
Instructional Staff Training Services 11-000-223-XXX3,72711,0005,500
General Administration 11-000-230-XXX167,020175,401174,050
School Administration 11-000-240-XXX75,30375,77865,337
Central Svcs & Admin Info Technology 11-000-25X-XXX63,54765,12866,950
Operation and Maintenance of Plant Services 11-000-26X-XXX318,186346,814375,439
Student Transportation Services 11-000-270-XXX92,48983,50096,500
Personal Services - Employee Benefits 11-XXX-XXX-2XX431,041520,299556,300
Total Support Services Expenditures 1,814,8081,980,4902,026,406
TOTAL GENERAL CURRENT EXPENSE 3,256,0223,506,4623,717,473
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60402020
Equipment 12-XXX-XXX-73X4,10511,6206,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX14,46654,2369,000
TOTAL CAPITAL EXPENDITURES 18,57165,87615,020
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 3,274,5933,572,3383,732,493
GRANTS AND ENTITLEMENTS
Early Childhood Program Aid:
Instruction 20-211-100-XXX218,968216,250101,627
Support Services 20-211-200-XXX050010,000
TOTAL EARLY CHILDHOOD PROGRAM AID 218,968216,750111,627
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX79,50979,5090
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 79,50979,5090
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX2,72200
Total State Projects 301,199296,259111,627
Federal Projects:
Title I 20-XXX-XXX-XXX60,00841,84135,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX102,82579,91267,900
Other Special Projects 20-XXX-XXX-XXX23,98420,49915,600
Total Federal Projects 186,817142,252118,500
TOTAL GRANTS AND ENTITLEMENTS 488,016438,511230,127
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX335,760326,310321,920
TOTAL REPAYMENT OF DEBT 335,760326,310321,920
Total Expenditures 4,098,3694,337,1594,284,540
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Local Cont - Transfer to Grants and Entitlements 11-1XX-100-93091,62191,19811,124
TOTAL EXPENDITURES NET OF TRANSFERS 4,006,7484,245,9614,273,416

 

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 Budget111,371255,531225,219170,638
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve751781801821
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve121,12758,92400
      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 Cost9,48110,50411,01611,38311,596
Total Classroom Instruction5,7976,4516,7216,9207,160
Classroom-Salaries and Benefits5,4356,0326,2296,4376,750
Classroom-General Supplies and Textbooks269292368355278
Classroom-Purchased Services and Other93127124128132
Total Support Services1,3421,7291,8671,9411,882
Support Services-Salaries and Benefits6069581,0111,0541,084
Total Administrative Costs1,0851,1281,1431,1871,144
Administration-Salaries and Benefits679684687719689
Total Operations and Maintenance of Plant1,1971,1521,2171,2631,359
Operations & Maintenance of Plant-Salary & Ben.645581572593637
Total Food Services Costs00000
Total Extracurricular Costs3918484936
Total Equipment Costs014143820
Employee Benefits as a % of Salaries21.420.724.124.125.3

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
  • Business Services: the district shares a School Business Administrator/
  • Board Secretary as well as payroll and accounts payable staff through
  • Gateway Regional High School at a cost of $55,000 in 2007-08 and
  • $57,200 for 2008-09.
  • Curriculum: the district is in a Curriculum Consortium sharing a
  • Curriculum Coordinator and secretary with Gateway Regional High
  • School, Wenonah, Westville and Woodbury Heights School Districts.
  • Westville School District is the LEA. The 2008-09 cost is $27,501.
  • Child Study Team: the district shares a Child Study Team Director,
  • phychologists, social workers and clerical costs as well as any
  • other costs associated with the Child Study Team provided by other
  • specialists. Gateway Regional High School is the LEA. The cost for
  • 2008-09 is $87,500.
  • Food Services: the district has a contract with Sodexho Inc & Affiliates
  • through Gateway Regional High School for breakfast and lunch services
  • Transportation: the district contracts with Gateway Regional High School
  • for bussing services with the other Gateway Group Constituent
  • Districts as often as possible for optimal cost saving measures.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,521,101 (A)
Estimated Net Taxable Valuation (as of 02/15/2008)97,983,732 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.5524 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,676,853 (D)
Estimated Net Taxable Valuation (as of 02/15/2008)97,983,732 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.7114 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,521,101 (G)
Estimated Equalized Valuation (as of 10/01/2007)182,786,566 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.8322 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,676,853 (J)
Estimated Equalized Valuation (as of 10/01/2007)182,786,566 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.9174 (L)