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User Friendly Budgets
2009

GLOUCESTER - WASHINGTON TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time7,7007,5667,392
Pupils on Roll Regular Shared-Time1430
spacing
Pupils on Roll - Special Full-Time1,2241,1571,159
Pupils on Roll - Special Shared-Time230
Private School Placements838189
spacing
Pupils Sent to Other Districts-Reg Prog131423
Pupils Sent to Other Dists-Spec Ed Prog555862
Pupils Received880
Pupils in State Facilities122

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 3,700,000 4,698,079
Withdrawal from Cap Res-for Local Share 10-307 0 0 401,007
Transfers from Other Funds 10-5200 43,518 288,366 135,000
Revenues from Local Sources:
Local Tax Levy 10-1210 62,809,163 68,532,821 68,819,137
Tuition 10-1300 140,367 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 0 1 1
Other Restricted Miscellaneous Revenues 10-1XXX 0 90,000 95,000
Unrestricted Miscellaneous Revenues 10-1XXX 1,306,111 756,000 614,000
SUBTOTAL  64,255,641 69,378,822 69,528,138
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 37,447,727 0 0
Supplemental Core Curriculum Standards Aid 10-3112 2,412,370 0 0
Transportation Aid 10-3120 2,659,855 0 0
Special Education Aid 10-3130 6,346,097 0 0
Bilingual Education 10-3140 43,234 0 0
Extraordinary Aid 10-3131 414,893 873,037 873,037
Consolidated Aid 10-3195 1,076,394 0 0
Additional Formula Aid 10-3196 2,941,286 0 0
Categorical Special Education Aid 10-3132 0 4,269,961 4,298,140
Equalization Aid 10-3176 0 39,941,017 39,042,440
Categorical Security Aid 10-3177 0 661,943 681,586
Adjustment Aid 10-3178 0 6,485,545 6,941,774
Categorical Transportation Aid 10-3121 0 2,371,679 2,766,205
SUBTOTAL  53,341,856 54,603,182 54,603,182
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 0 64,131
SUBTOTAL  0 0 64,131
Adjustment for Prior Year Encumbrances  0 426,379 0
Actual Revenues (Over)/Under Expenditures  -15,709 0 0
TOTAL OPERATING BUDGET  117,625,306 128,396,749 129,429,537
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 55,480 52,301 0
Revenues from State Sources:
Instructional Supplement Aid 20-3214 211,185 0 0
Other Restricted Entitlements 20-32XX 61,498 108,681 108,681
TOTAL REVENUES FROM STATE SOURCES  272,683 108,681 108,681
Revenues from Federal Sources:
Title I 20-4411-4416 280,515 394,684 305,941
Title VI 20-4417-4418 0 0 31,358
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,727,939 2,652,302 2,093,327
Vocational Education 20-4430 50,250 38,776 0
Other 20-4XXX 456,998 267,792 165,707
TOTAL REVENUES FROM FEDERAL SOURCES  2,515,702 3,353,554 2,596,333
TOTAL GRANTS AND ENTITLEMENTS  2,843,865 3,514,536 2,705,014
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 16,687
Revenues from Local Sources:
Local Tax Levy 40-1210 3,311,010 3,354,805 3,244,078
TOTAL REVENUES FROM LOCAL SOURCES  3,311,010 3,354,805 3,244,078
Revenues from State Sources:
Debt Service Aid Type II 40-3160 2,081,337 2,009,445 1,856,823
TOTAL LOCAL REPAYMENT OF DEBT  5,392,347 5,364,250 5,117,588
Actual Revenues (Over)/Under Expenditures  -16,687 0 0
TOTAL REPAYMENT OF DEBT  5,375,660 5,364,250 5,117,588
TOTAL REVENUES/SOURCES  125,844,831 137,275,535 137,252,139

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX39,214,02440,806,19240,979,285
Special Education 11-2XX-100-XXX9,159,3689,771,69810,062,659
Basic Skills/Remedial 11-230-100-XXX2,058,1452,446,5612,692,133
Bilingual Education 11-240-100-XXX210,272222,979159,030
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX580,174661,582616,669
School Sponsored Athletics 11-402-100-XXX905,306978,7551,001,348
Other Instructional Programs 11-4XX-100-XXX24,65244,22136,602
Summer School 11-422-XXX-XXX0085,085
Support Services:
Tuition 11-000-100-XXX5,066,7766,217,0327,121,408
Attendance and Social Work Services 11-000-211-XXX478,370413,314418,218
Health Services 11-000-213-XXX901,710953,6241,004,584
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2172,789,5783,015,4672,994,034
Guidance 11-000-218-XXX2,787,0382,971,2763,093,830
Child Study Teams 11-000-219-XXX3,204,6763,183,6653,522,962
Improvement of Instructional Services 11-000-221-XXX870,010988,4191,031,944
Educational Media Services - School Library 11-000-222-XXX1,442,3841,520,3381,552,429
Instructional Staff Training Services 11-000-223-XXX96,516138,512125,957
General Administration 11-000-230-XXX1,232,8651,502,3371,256,701
School Administration 11-000-240-XXX6,040,8326,861,2936,247,944
Central Svcs & Admin Info Technology 11-000-25X-XXX2,960,2703,375,3712,797,911
Operation and Maintenance of Plant Services 11-000-26X-XXX9,926,26011,194,64111,162,586
Student Transportation Services 11-000-270-XXX5,697,9736,199,9106,033,404
Personal Services - Employee Benefits 11-XXX-XXX-2XX20,845,25823,621,85724,734,668
Food Services 11-000-310-XXX759,179770,4320
Total Support Services Expenditures 65,099,69572,927,48873,098,580
TOTAL GENERAL CURRENT EXPENSE 117,251,636127,859,476128,731,391
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604011
Equipment 12-XXX-XXX-73X103,51656,80687,138
Facilities Acquisition and Construction Services 12-000-4XX-XXX191,634387,687210,000
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-93100401,007
TOTAL CAPITAL EXPENDITURES 295,150444,494698,146
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX74,84588,3850
Support Services 13-422-200-XXX3,6754,3940
Total Summer School 78,52092,7790
TOTAL SPECIAL SCHOOLS 78,52092,7790
OPERATING BUDGET GRAND TOTAL 117,625,306128,396,749129,429,537
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX55,48052,3010
Instructional Supplement Aid:
Instruction 20-214-100-XXX211,18500
TOTAL INSTRUCTIONAL SUPPLEMENT AID 211,18500
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX4,41410,35210,352
Nonpublic Auxiliary Services 20-XXX-XXX-XXX8,01034,54234,542
Nonpublic Handicapped Services 20-XXX-XXX-XXX37,87344,74444,744
Nonpublic Nursing Services 20-XXX-XXX-XXX7,20211,80311,803
Nonpublic Technology Initiative 20-XXX-XXX-XXX2,7307,2407,240
Other Special Projects 20-XXX-XXX-XXX1,26900
Total State Projects 272,683108,681108,681
Federal Projects:
Title I 20-XXX-XXX-XXX280,515394,684305,941
Title VI 20-XXX-XXX-XXX0031,358
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,727,9392,652,3022,093,327
Vocational Education 20-XXX-XXX-XXX50,25038,7760
Other Special Projects 20-XXX-XXX-XXX456,998267,792165,707
Total Federal Projects 2,515,7023,353,5542,596,333
TOTAL GRANTS AND ENTITLEMENTS 2,843,8653,514,5362,705,014
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX5,375,6605,364,2505,117,588
TOTAL REPAYMENT OF DEBT 5,375,6605,364,2505,117,588
Total Expenditures 125,844,831137,275,535137,252,139

 

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 Budget5,887,1506,384,5617,248,0792,550,000
  Repayment of Debt016,68716,6870
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1,769401,769401,770764
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve824,887000
      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 Cost11,26712,05712,93613,08713,515
Total Classroom Instruction6,8167,2487,7067,7158,149
Classroom-Salaries and Benefits6,4966,9207,3377,3097,738
Classroom-General Supplies and Textbooks143125137145138
Classroom-Purchased Services and Other177203232261274
Total Support Services1,6121,7791,9181,9042,064
Support Services-Salaries and Benefits1,5131,6541,7851,7871,930
Total Administrative Costs1,2871,4201,5001,6501,516
Administration-Salaries and Benefits1,0711,2171,2921,3831,322
Total Operations and Maintenance of Plant1,2121,2521,4281,4291,474
Operations & Maintenance of Plant-Salary & Ben.575603673663711
Total Food Services Costs888685880
Total Extracurricular Costs193205227229235
Total Equipment Costs3126710
Employee Benefits as a % of Salaries26.327.63129.831

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.

 

Unusual Revenues and Appropriations
SourceAmountDescription
PERS CONTRIBUTION1,666,102 FUNDED AT 100% AS REQUIRED BY STATE
Total Unusual Appropriations1,666,102 

 

Shared Services
  • ACES - Electric and Gas
  • Copier/Computer Paper
  • Gloucester County Cooperative Purchasing-various items
  • South Jersey Technology Partnership
  • Joint Transportation with Delsea Regional and Monroe Township
  • Host-Gloucester County Consortium for Drug Testing
  • NJ Cooperative Purchasing System, Ed Data, through Glen Rock Board of
  • Education, Bergen County
  • Joined in quote for 403b Management Services with 4 other school district
  • in the County
  • Township of Washington for: Trash, Channel 13 TV Station, Salt, School
  • Resource Officers, Drug Education Officers
  • E-Rate
  • Teaching American History Grant Consortium
  • We don't participate in ACT as we are getting a cheaper rate

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy68,819,137 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)2,573,553,965 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1002.6741 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy72,063,215 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)2,573,553,965 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1002.8001 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy68,819,137 (G)
Estimated Equalized Valuation (as of 10/01/2008)5,308,593,229 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.2964 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy72,063,215 (J)
Estimated Equalized Valuation (as of 10/01/2008)5,308,593,229 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.3575 (L)