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User Friendly Budgets
2009

GLOUCESTER - NATIONAL PARK BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time257263269
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Pupils on Roll - Special Full-Time454234
Private School Placements100
spacing
Pupils Sent to Other Dists-Spec Ed Prog1074

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 54,581 35,000
Revenues from Local Sources:
Local Tax Levy 10-1210 1,474,136 1,521,101 1,593,974
Interest Earned on Capital Reserve Funds 10-1XXX 18 6 2
Unrestricted Miscellaneous Revenues 10-1XXX 18,050 20,000 3,500
SUBTOTAL  1,492,204 1,541,107 1,597,476
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 966,930 0 0
Supplemental Core Curriculum Standards Aid 10-3112 117,530 0 0
Transportation Aid 10-3120 16,799 0 0
Special Education Aid 10-3130 210,424 0 0
Stabilization Aid 10-3171 394,901 0 0
Extraordinary Aid 10-3131 4,686 6,118 0
Consolidated Aid 10-3195 26,881 0 0
Additional Formula Aid 10-3196 118,525 0 0
Other State Aids 10-3XXX 130,812 0 0
Categorical Special Education Aid 10-3132 0 137,788 144,881
Equalization Aid 10-3176 0 1,885,077 1,912,590
Categorical Security Aid 10-3177 0 33,423 44,397
Adjustment Aid 10-3178 0 42,635 0
Categorical Transportation Aid 10-3121 0 31,750 28,805
SUBTOTAL  1,987,488 2,136,791 2,130,673
Adjustment for Prior Year Encumbrances  0 65,847 0
Actual Revenues (Over)/Under Expenditures  -17,846 0 0
TOTAL OPERATING BUDGET  3,461,846 3,798,326 3,763,149
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 1,751 0 0
Revenues from State Sources:
Early Childhood Program Aid 20-3211 125,552 0 0
Demonstrably Effective Program Aid 20-3212 79,509 0 0
Preschool Education Aid 20-3218 0 100,503 103,860
TOTAL REVENUES FROM STATE SOURCES  205,061 100,503 103,860
Revenues from Federal Sources:
Title I 20-4411-4416 41,841 46,388 46,388
I.D.E.A. Part B (Handicapped) 20-4420-4429 84,495 82,587 82,587
Other 20-4XXX 20,534 18,710 15,903
TOTAL REVENUES FROM FEDERAL SOURCES  146,870 147,685 144,878
Transfers from Operating Budget-PreK 20-5200 91,198 11,124 36,995
TOTAL GRANTS AND ENTITLEMENTS  444,880 259,312 285,733
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 157,846 155,752 151,013
TOTAL REVENUES FROM LOCAL SOURCES  157,846 155,752 151,013
Revenues from State Sources:
Debt Service Aid Type II 40-3160 168,464 166,168 161,172
TOTAL LOCAL REPAYMENT OF DEBT  326,310 321,920 312,185
TOTAL REPAYMENT OF DEBT  326,310 321,920 312,185
TOTAL REVENUES/SOURCES  4,233,036 4,379,558 4,361,067
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Operating Budget-PreK 20-5200 91,198 11,124 36,995
TOTAL REVENUES/SOURCES NET OF TRANSFERS  4,141,838 4,368,434 4,324,072

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,229,3621,316,5561,318,289
Special Education 11-2XX-100-XXX195,510265,268289,974
Basic Skills/Remedial 11-230-100-XXX31,54690,43170,742
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX7,0408,1006,950
Community Services Programs/Operations 11-800-330-XXX4,4593,5004,000
Support Services:
Tuition 11-000-100-XXX187,648171,53886,787
Attendance and Social Work Services 11-000-211-XXX03,0003,000
Health Services 11-000-213-XXX49,07951,83254,577
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217216,937223,307216,400
Guidance 11-000-218-XXX30,86833,12037,825
Child Study Teams 11-000-219-XXX109,005103,600112,600
Improvement of Instructional Services 11-000-221-XXX74,51380,78066,860
Educational Media Services - School Library 11-000-222-XXX34,50538,86786,137
Instructional Staff Training Services 11-000-223-XXX4,2577,2084,975
General Administration 11-000-230-XXX160,563171,611123,500
School Administration 11-000-240-XXX75,48965,337116,008
Central Svcs & Admin Info Technology 11-000-25X-XXX63,90666,95070,690
Operation and Maintenance of Plant Services 11-000-26X-XXX320,400386,394373,962
Student Transportation Services 11-000-270-XXX102,48796,500103,000
Personal Services - Employee Benefits 11-XXX-XXX-2XX535,758565,500611,591
Total Support Services Expenditures 1,965,4152,065,5442,067,912
TOTAL GENERAL CURRENT EXPENSE 3,433,3323,749,3993,757,867
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604062
Equipment 12-XXX-XXX-73X11,6206,0000
Facilities Acquisition and Construction Services 12-000-4XX-XXX16,89442,9215,280
TOTAL CAPITAL EXPENDITURES 28,51448,9275,282
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 3,461,8463,798,3263,763,149
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX1,75100
Early Childhood Program Aid:
Instruction 20-218-100-XXX216,750101,627103,855
Support Services 20-218-200-XXX010,00037,000
TOTAL PRESCHOOL EDUCATION AID 216,750111,627140,855
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX79,50900
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 79,50900
Other State Projects:
Total State Projects 296,259111,627140,855
Federal Projects:
Title I 20-XXX-XXX-XXX41,84146,38846,388
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX84,49582,58782,587
Other Special Projects 20-XXX-XXX-XXX20,53418,71015,903
Total Federal Projects 146,870147,685144,878
TOTAL GRANTS AND ENTITLEMENTS 444,880259,312285,733
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX326,310321,920312,185
TOTAL REPAYMENT OF DEBT 326,310321,920312,185
Total Expenditures 4,233,0364,379,5584,361,067

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/07
Audited
Balance
6/30/08
Estimated
Balance
6/30/09
Estimated
Balance
6/30/10
Unreserved:
  General Operating Budget255,531272,772218,191183,191
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve781799805807
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve58,924000
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2006-07
Actual
2007-08
Actual
2008-09
Original
Budget
2008-09
Revised
Budget
2009-10
Proposed
Budget
Total Comparative Per Pupil Cost10,50410,92611,59611,74412,119
Total Classroom Instruction6,4516,6847,1607,1607,347
Classroom-Salaries and Benefits6,0326,3196,7506,7546,920
Classroom-General Supplies and Textbooks292279278276355
Classroom-Purchased Services and Other1278713212972
Total Support Services1,7291,9111,8822,0022,217
Support Services-Salaries and Benefits9581,0851,0841,1061,215
Total Administrative Costs1,1281,1191,1451,1371,129
Administration-Salaries and Benefits684713689690461
Total Operations and Maintenance of Plant1,1521,1641,3591,3971,379
Operations & Maintenance of Plant-Salary & Ben.581594637639633
Total Food Services Costs00000
Total Extracurricular Costs1829363329
Total Equipment Costs143820200
Employee Benefits as a % of Salaries20.724.925.325.729.7

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2009 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 2008-09 revised appropriations and 2009-10 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 for
  • 2007-08, $57,200 for 2008-09 and $60,365 for 2009-10.
  • Curriculum: the district is in a Curriculum Consortium with the
  • districts of Gateway Regional, Wenonah, Westville and Woodbury
  • Heights which share a curriculum coordinator and clerical staff.
  • The cost to the district for this shared service was $27,501 in
  • 2008-09 and $28,430 for 2009-10. Westville School district is the
  • LEA.
  • Child Study Team: the district shares the cost of a Child Study Team
  • through Gateway Regional High School for a director, psychologists,
  • social workers, clerical staff and any other special education
  • related services/specialists with the districts of Wenonah,
  • Westville and Woodbury Heights. The 2008-09 cost is $87,500 and
  • $91,950 for 2009-10.
  • 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 as often as possible for optimal
  • cost saving measures working with the other Gateway Group
  • constituent districts to share routes for special education
  • needs.
  • Health Benefits: the district belongs to the GRINSPEC Trust for
  • medical, prescription and dental coverage aligning itself with
  • a large number of districts to get better rates.
  • Property Insurance: the district belongs to the Gloucester,
  • Cumberland, Salem School District Joint Insurance Fund to get
  • better pricing for property, legal liability and workers comp
  • insurance.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,593,974 (A)
Estimated Net Taxable Valuation (as of 03/05/2009)98,450,676 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.6191 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,744,987 (D)
Estimated Net Taxable Valuation (as of 03/05/2009)98,450,676 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.7724 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,593,974 (G)
Estimated Equalized Valuation (as of 03/05/2009)189,654,615 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.8405 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,744,987 (J)
Estimated Equalized Valuation (as of 03/05/2009)189,654,615 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.9201 (L)