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User Friendly Budgets
2009

GLOUCESTER - SWEDESBORO-WOOLWICH

Advertised Enrollments
Enrollment Category	October 15, 2008 Actual	October 15, 2009 Actual	October 15, 2010 Estimated
Pupils on Roll Regular Full-Time	1,298	1,272	1,444

Pupils on Roll - Special Full-Time	221	310	333
Private School Placements	4	5	10

Pupils Sent to Other Districts-Reg Prog	1	1	1
Pupils Sent to Other Dists-Spec Ed Prog	3	5	4
Pupils Received	4	0	0

Advertised Revenues
Budget Category	Account	2007-08 Actual	2008-09 Revised	2009-10 Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget	10-303	0	1,223,353	1,606,465
Transfers from Other Funds	10-5200	337	0	0
Revenues from Local Sources:
Local Tax Levy	10-1210	9,210,189	10,321,781	10,840,502
Tuition	10-1300	12,443	7,353	0
Interest Earned on Capital Reserve Funds	10-1XXX	288	50	50
Unrestricted Miscellaneous Revenues	10-1XXX	840,581	120,000	152,000
SUBTOTAL		10,063,501	10,449,184	10,992,552
Revenues from State Sources:
Core Curriculum Standards Aid	10-3111	2,830,698	0	0
Transportation Aid	10-3120	142,336	0	0
Special Education Aid	10-3130	684,156	0	0
Extraordinary Aid	10-3131	17,314	52,929	20,000
Consolidated Aid	10-3195	98,309	0	0
Additional Formula Aid	10-3196	247,888	0	0
Other State Aids	10-3XXX	696,017	0	0
Categorical Special Education Aid	10-3132	0	841,439	893,434
Equalization Aid	10-3176	0	4,410,327	4,410,119
Categorical Security Aid	10-3177	0	121,031	131,065
Categorical Transportation Aid	10-3121	0	425,168	653,245
SUBTOTAL		4,716,718	5,850,894	6,107,863
Adjustment for Prior Year Encumbrances		0	126,458	0
Actual Revenues (Over)/Under Expenditures		-709,723	0	0
TOTAL OPERATING BUDGET		14,070,833	17,649,889	18,706,880
GRANTS AND ENTITLEMENTS
Revenues from Local Sources	20-1XXX	572	0	0
Revenues from State Sources:
Demonstrably Effective Program Aid	20-3212	142,776	0	0
Instructional Supplement Aid	20-3214	34,371	0	0
TOTAL REVENUES FROM STATE SOURCES		177,147	0	0
Revenues from Federal Sources:
Title I	20-4411-4416	52,553	55,673	55,673
I.D.E.A. Part B (Handicapped)	20-4420-4429	237,680	260,972	260,972
Other	20-4XXX	43,576	30,000	30,045
TOTAL REVENUES FROM FEDERAL SOURCES		333,809	346,645	346,690
TOTAL GRANTS AND ENTITLEMENTS		511,528	346,645	346,690
REPAYMENT OF DEBT
Budgeted Fund Balance	40-303	0	50,000	21,927
Transfers from Other Funds	40-5200	685,000	0	0
Revenues from Local Sources:
Local Tax Levy	40-1210	488,535	2,384,573	2,718,046
Miscellaneous	40-1XXX	3,433	0	0
TOTAL REVENUES FROM LOCAL SOURCES		491,968	2,384,573	2,718,046
Revenues from State Sources:
Debt Service Aid Type II	40-3160	472,441	707,193	808,180
TOTAL LOCAL REPAYMENT OF DEBT		1,649,409	3,141,766	3,548,153
Actual Revenues (Over)/Under Expenditures		526,474	0	0
TOTAL REPAYMENT OF DEBT		2,175,883	3,141,766	3,548,153
TOTAL REVENUES/SOURCES		16,758,244	21,138,300	22,601,723

Advertised Appropriations
Budget Category	Account	2007-08 Expenditures	2008-09 Rev. Approp.	2009-10 Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs	11-1XX-100-XXX	4,380,747	4,837,964	5,293,843
Special Education	11-2XX-100-XXX	1,851,332	2,161,735	2,302,563
Basic Skills/Remedial	11-230-100-XXX	106,202	400,738	328,424
Bilingual Education	11-240-100-XXX	23,050	24,587	25,733
School-Spon. Co/Extra-Curr. Activities	11-401-100-XXX	11,279	16,100	24,550
Community Services Programs/Operations	11-800-330-XXX	18,041	43,760	54,260
Support Services:
Tuition	11-000-100-XXX	178,481	347,492	493,678
Attendance and Social Work Services	11-000-211-XXX	195	305	200
Health Services	11-000-213-XXX	187,838	226,141	233,185
Speech, OT, PT, Related & Extraordinary Services	11-000-216,217	463,698	750,308	738,484
Guidance	11-000-218-XXX	162,315	166,384	167,936
Child Study Teams	11-000-219-XXX	442,110	505,137	535,280
Improvement of Instructional Services	11-000-221-XXX	62,636	75,000	78,563
Educational Media Services - School Library	11-000-222-XXX	136,664	143,488	159,951
Instructional Staff Training Services	11-000-223-XXX	59,492	95,000	97,500
General Administration	11-000-230-XXX	477,010	626,267	624,922
School Administration	11-000-240-XXX	463,046	542,267	567,448
Central Svcs & Admin Info Technology	11-000-25X-XXX	366,133	399,592	412,304
Operation and Maintenance of Plant Services	11-000-26X-XXX	1,347,392	2,064,095	1,952,037
Student Transportation Services	11-000-270-XXX	884,382	1,305,339	1,547,698
Personal Services - Employee Benefits	11-XXX-XXX-2XX	2,448,790	2,872,996	3,048,271
Total Support Services Expenditures		7,680,182	10,119,811	10,657,457
TOTAL GENERAL CURRENT EXPENSE		14,070,833	17,604,695	18,686,830
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve	10-604	0	50	50
Equipment	12-XXX-XXX-73X	0	45,144	20,000
TOTAL CAPITAL EXPENDITURES		0	45,194	20,050
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL		14,070,833	17,649,889	18,706,880
GRANTS AND ENTITLEMENTS
Local Projects	20-XXX-XXX-XXX	572	0	0
Demonstrably Effective Program Aid:
Instruction	20-212-100-XXX	142,776	0	0
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID		142,776	0	0
Instructional Supplement Aid:
Instruction	20-214-100-XXX	34,371	0	0
TOTAL INSTRUCTIONAL SUPPLEMENT AID		34,371	0	0
Other State Projects:
Total State Projects		177,147	0	0
Federal Projects:
Title I	20-XXX-XXX-XXX	52,553	55,673	55,673
I.D.E.A. Part B (Handicapped)	20-XXX-XXX-XXX	237,680	260,972	260,972
Other Special Projects	20-XXX-XXX-XXX	43,576	30,000	30,045
Total Federal Projects		333,809	346,645	346,690
TOTAL GRANTS AND ENTITLEMENTS		511,528	346,645	346,690
REPAYMENT OF DEBT
Repayment of Debt - Regular	40-701-510-XXX	2,175,883	3,141,766	3,548,153
TOTAL REPAYMENT OF DEBT		2,175,883	3,141,766	3,548,153
Total Expenditures		16,758,244	21,138,300	22,601,723

Advertised Recapitulation of Balances
Budget Category	Audited Balance 6/30/07	Audited Balance 6/30/08	Estimated Balance 6/30/09	Estimated Balance 6/30/10
Unreserved:
General Operating Budget	387,663	795,998	659,505	349,892
Repayment of Debt	548,401	21,927	21,927	0
Reserved for Specific Purposes:
General Operating Budget:
Capital Reserve	8,623	8,911	8,961	9,011
Adult Education Programs	0	0	0	0
Maintenance Reserve	0	0	0	0
Legal Reserve	1,774,413	2,036,705	1,296,852	0
Tuition Reserve	0	0	0	0
Current Expense Emergency Reserve	0	0	0	0
Reserved for Repayment of Debt	0	0	0	0

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 Cost	8,568	8,774	8,712	10,082	9,366
Total Classroom Instruction	5,428	5,538	5,271	6,076	5,830
Classroom-Salaries and Benefits	5,083	5,331	5,028	5,776	5,604
Classroom-General Supplies and Textbooks	297	180	188	252	186
Classroom-Purchased Services and Other	49	28	56	48	41
Total Support Services	1,125	1,218	1,042	1,263	1,154
Support Services-Salaries and Benefits	954	943	709	793	743
Total Administrative Costs	1,049	1,052	1,091	1,273	1,134
Administration-Salaries and Benefits	811	821	820	947	852
Total Operations and Maintenance of Plant	940	944	1,170	1,311	1,104
Operations & Maintenance of Plant-Salary & Ben.	222	212	191	221	191
Total Food Services Costs	18	0	0	0	0
Total Extracurricular Costs	5	10	9	10	14
Total Equipment Costs	5	0	11	29	11
Employee Benefits as a % of Salaries	26	28.7	30.8	30	29.6

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
ACES - ELECTRIC ACES - NATURAL GAS/HEATING ERIC GROUP - AUTO INSURANCE OF DISTRICT VEHICLE ERIC GROUP - PROPERTY INSURANCE ERIC GROUP - STUDENT ACCIDENT INSURANCE ERIC GROUP - WORKERS COMPENSATION KINGSWAY JOINT TRANSPORTATION - SCHOOL BUS TRANSPORTATION PITTSGROVE TOWNSHIP BOE JOINT PURCHASING - COPY PAPER OLDMANS TOWNSHIP BOE JOINT PURCHASING - MAINTENANCE SUPPLIES EDUCATIONAL DATA SERVICE - AUDIO VISUAL SUPPLIES EDUCATIONAL DATA SERVICE - ELEMENTARY SCIENCE SUPPLIES EDUCATIONAL DATA SERVICE - ART SUPPLIES EDUCATIONAL DATA SERVICE - OFFICE AND COMPUTER SUPPLIES EDUCATIONAL DATA SERVICE - CLASSROOM SUPPLIES WOOLWICH TOWNSHIP - RESOURCE OFFICER STATE CONTRACT - COPIERS STATE CONTRACT - COMPUTERS/SERVERS STATE CONTRACT/GSA CONTRACT - CLASSROOM AND OFFICE FURNITURE

Shared Services

ACES - ELECTRIC
ACES - NATURAL GAS/HEATING
ERIC GROUP - AUTO INSURANCE OF DISTRICT VEHICLE
ERIC GROUP - PROPERTY INSURANCE
ERIC GROUP - STUDENT ACCIDENT INSURANCE
ERIC GROUP - WORKERS COMPENSATION
KINGSWAY JOINT TRANSPORTATION - SCHOOL BUS TRANSPORTATION
PITTSGROVE TOWNSHIP BOE JOINT PURCHASING - COPY PAPER
OLDMANS TOWNSHIP BOE JOINT PURCHASING - MAINTENANCE SUPPLIES
EDUCATIONAL DATA SERVICE - AUDIO VISUAL SUPPLIES
EDUCATIONAL DATA SERVICE - ELEMENTARY SCIENCE SUPPLIES
EDUCATIONAL DATA SERVICE - ART SUPPLIES
EDUCATIONAL DATA SERVICE - OFFICE AND COMPUTER SUPPLIES
EDUCATIONAL DATA SERVICE - CLASSROOM SUPPLIES
WOOLWICH TOWNSHIP - RESOURCE OFFICER
STATE CONTRACT - COPIERS
STATE CONTRACT - COMPUTERS/SERVERS
STATE CONTRACT/GSA CONTRACT - CLASSROOM AND OFFICE FURNITURE

Estimated Tax Rate Information
SWEDESBORO BOROUGH
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy	1,419,098 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)	80,880,251 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x100	1.7546 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy	1,774,909 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)	80,880,251 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x100	2.1945 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy	1,419,098 (G)
Estimated Equalized Valuation (as of 10/01/2008)	168,094,151 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x100	0.8442 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy	1,774,909 (J)
Estimated Equalized Valuation (as of 10/01/2008)	168,094,151 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x100	1.0559 (L)

WOOLWICH TOWNSHIP
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy	9,421,404 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)	599,495,229 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x100	1.5716 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy	11,783,639 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)	599,495,229 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x100	1.9656 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy	9,421,404 (G)
Estimated Equalized Valuation (as of 10/01/2008)	1,204,935,683 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x100	0.7819 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy	11,783,639 (J)
Estimated Equalized Valuation (as of 10/01/2008)	1,204,935,683 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x100	0.9779 (L)