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User Friendly Budgets
2009

GLOUCESTER - WOODBURY CITY

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time1,3441,3531,375
spacing
Pupils on Roll - Special Full-Time258228242
Pupils on Roll - Special Shared-Time050
Private School Placements192120
spacing
Pupils Sent to Contracted Preschool Prog100
Pupils Sent to Other Districts-Reg Prog498
Pupils Sent to Other Dists-Spec Ed Prog272327
Pupils Received16145
Pupils in State Facilities366

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,732,520 309,165
Revenues from Local Sources:
Local Tax Levy 10-1210 11,199,650 10,224,222 10,633,191
Tuition 10-1300 203,188 50,000 50,000
Interest Earned on Capital Reserve Funds 10-1XXX 1,823 1,800 500
Unrestricted Miscellaneous Revenues 10-1XXX 381,214 148,200 30,000
SUBTOTAL  11,785,875 10,424,222 10,713,691
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 5,005,254 0 0
Supplemental Core Curriculum Standards Aid 10-3112 699,265 0 0
Transportation Aid 10-3120 208,484 0 0
Special Education Aid 10-3130 1,152,751 0 0
Bilingual Education 10-3140 6,990 0 0
Stabilization Aid 10-3171 61,945 0 0
Extraordinary Aid 10-3131 49,308 70,886 62,200
Consolidated Aid 10-3195 159,204 0 0
Additional Formula Aid 10-3196 524,504 0 0
Other State Aids 10-3XXX 307,675 21,949 149,153
Categorical Special Education Aid 10-3132 0 786,030 807,195
Equalization Aid 10-3176 0 9,984,597 10,454,982
Categorical Security Aid 10-3177 0 397,465 414,145
Categorical Transportation Aid 10-3121 0 193,844 253,711
SUBTOTAL  8,175,380 11,454,771 12,141,386
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 9,172 0 47,750
SUBTOTAL  9,172 0 47,750
Adjustment for Prior Year Encumbrances  0 1,113,722 0
Actual Revenues (Over)/Under Expenditures  860,450 0 0
TOTAL OPERATING BUDGET  20,830,877 24,725,235 23,211,992
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 4,110 0 0
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 0 39,914 6,699
Early Childhood Program Aid 20-3211 835,393 0 0
Demonstrably Effective Program Aid 20-3212 426,793 0 0
Preschool Education Aid 20-3218 0 308,507 324,043
Other Restricted Entitlements 20-32XX 513,838 0 0
TOTAL REVENUES FROM STATE SOURCES  1,776,024 348,421 330,742
Revenues from Federal Sources:
Title I 20-4411-4416 548,490 704,410 598,748
I.D.E.A. Part B (Handicapped) 20-4420-4429 517,012 490,220 416,687
Other 20-4XXX 125,719 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  1,191,221 1,194,630 1,015,435
TOTAL GRANTS AND ENTITLEMENTS  2,971,355 1,543,051 1,346,177
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 88,200 841,024
Revenues from Local Sources:
Local Tax Levy 40-1210 950,219 1,029,488 595,257
Miscellaneous 40-1XXX 523,150 401,110 129,833
TOTAL REVENUES FROM LOCAL SOURCES  1,473,369 1,430,598 725,090
Revenues from State Sources:
Debt Service Aid Type II 40-3160 359,491 358,964 228,446
TOTAL LOCAL REPAYMENT OF DEBT  1,832,860 1,877,762 1,794,560
Actual Revenues (Over)/Under Expenditures  6,931 0 0
TOTAL REPAYMENT OF DEBT  1,839,791 1,877,762 1,794,560
TOTAL REVENUES/SOURCES  25,642,023 28,146,048 26,352,729

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX6,838,9967,647,7587,333,381
Special Education 11-2XX-100-XXX1,196,3221,491,9941,550,084
Basic Skills/Remedial 11-230-100-XXX51,161380,517643,156
Bilingual Education 11-240-100-XXX52,38651,82255,090
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX167,549204,345216,162
School Sponsored Athletics 11-402-100-XXX350,599405,052423,632
Before/After School Programs 11-421-XXX-XXX009,050
Summer School 11-422-XXX-XXX0031,425
Alternative Education Programs 11-423-XXX-XXX0075,378
Other Supplemental/At-Risk Programs 11-424-XXX-XXX0026,960
Support Services:
Tuition 11-000-100-XXX1,593,3831,495,6511,770,400
Attendance and Social Work Services 11-000-211-XXX41,96527,60427,588
Health Services 11-000-213-XXX225,082242,622261,808
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217197,657359,770294,143
Guidance 11-000-218-XXX452,448719,626688,592
Child Study Teams 11-000-219-XXX494,458559,328552,239
Improvement of Instructional Services 11-000-221-XXX172,242184,757135,905
Educational Media Services - School Library 11-000-222-XXX164,650202,682198,070
Instructional Staff Training Services 11-000-223-XXX151,34045,300150,395
General Administration 11-000-230-XXX701,842830,199635,241
School Administration 11-000-240-XXX816,165864,061905,963
Central Svcs & Admin Info Technology 11-000-25X-XXX617,950660,336409,847
Operation and Maintenance of Plant Services 11-000-26X-XXX2,447,6241,878,3891,909,344
Student Transportation Services 11-000-270-XXX503,694549,087585,500
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,590,2483,295,4873,664,379
Total Support Services Expenditures 11,170,74811,914,89912,189,414
TOTAL GENERAL CURRENT EXPENSE 19,827,76122,096,38722,553,732
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60401,800500
Equipment 12-XXX-XXX-73X104,054273,48598,700
Facilities Acquisition and Construction Services 12-000-4XX-XXX899,0622,320,089525,000
TOTAL CAPITAL EXPENDITURES 1,003,1162,595,374624,200
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X033,47434,060
OPERATING BUDGET GRAND TOTAL 20,830,87724,725,23523,211,992
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX4,11000
Early Childhood Program Aid:
Instruction 20-218-100-XXX622,117310,052330,742
Support Services 20-218-200-XXX213,27638,3690
TOTAL PRESCHOOL EDUCATION AID 835,393348,421330,742
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX413,98800
Support Services 20-212-200-XXX12,80500
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 426,79300
Other State Projects:
Instruction 20-217-100-XXX319,61200
Support Services 20-217-200-XXX49,17500
TOTAL TARA USED TO SUPPORT PROGRAMS 368,78700
Nonpublic Textbooks 20-XXX-XXX-XXX50300
Nonpublic Auxiliary Services 20-XXX-XXX-XXX1,99100
Nonpublic Nursing Services 20-XXX-XXX-XXX22300
Nonpublic Technology Initiative 20-XXX-XXX-XXX36000
Other Special Projects 20-XXX-XXX-XXX141,97400
Total State Projects 1,776,024348,421330,742
Federal Projects:
Title I 20-XXX-XXX-XXX548,490704,410598,748
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX517,012490,220416,687
Other Special Projects 20-XXX-XXX-XXX125,71900
Total Federal Projects 1,191,2211,194,6301,015,435
TOTAL GRANTS AND ENTITLEMENTS 2,971,3551,543,0511,346,177
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,839,7911,877,7621,794,560
TOTAL REPAYMENT OF DEBT 1,839,7911,877,7621,794,560
Total Expenditures 25,642,02328,146,04826,352,729

 

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 Budget929,659965,926765,926465,926
  Repayment of Debt276,155269,224841,0240
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve62,34864,17165,97166,471
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve2,986,5071,241,6859,1650
      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 Cost11,03112,05912,51612,90612,719
Total Classroom Instruction6,6476,9367,5087,6247,685
Classroom-Salaries and Benefits6,1586,3836,8877,0017,059
Classroom-General Supplies and Textbooks234307360325328
Classroom-Purchased Services and Other255246261298298
Total Support Services1,4781,5371,6191,7821,768
Support Services-Salaries and Benefits1,3051,3281,4321,5411,544
Total Administrative Costs1,2901,5391,5451,7081,446
Administration-Salaries and Benefits1,0031,0501,0551,1161,138
Total Operations and Maintenance of Plant1,2271,6571,3881,3211,322
Operations & Maintenance of Plant-Salary & Ben.557589698674670
Total Food Services Costs00000
Total Extracurricular Costs386382442456476
Total Equipment Costs736616617361
Employee Benefits as a % of Salaries21.821.123.324.426.3

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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
  • Participation in shared servcies provides the district with substantial
  • cost savings. Trhough shared services, the district is able to utilize
  • some services from the City of Woodbury for tree maintenance and the use
  • of the city's gasoline pumps. The District utilizes shared services with
  • the Gloucester County Special Services School District, such as
  • contracted Transportation, Nonpublic Administrative Services, PT and OT s
  • ervices and professional Development. The District also contracts with
  • Gateway School District for Transporation Services. Woodbury teams up
  • with Haddonfield School District for professional develpment to teachers
  • for the Reading Recovery Program. The bidding of supplies is accomplished
  • through Education Data Services. Additionally, the district joins with
  • other school district for the bidding and purchase of copy paper. The ACE
  • S and ACT programs are usd for the bidding and purchase of utilities and
  • telephone services respectively. Occasionally, the school district
  • utilizes the Technology Services through Sterling High School for matters
  • that can not be handled in house. Lastly, the school district is a
  • member of the School Alliance Insurance Fund which creates an insurance
  • pool for propertly and liability insurance and automobile insurance.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy10,633,191 (A)
Estimated Net Taxable Valuation (as of 03/05/2009)377,206,225 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1002.8189 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy11,228,448 (D)
Estimated Net Taxable Valuation (as of 03/05/2009)377,206,225 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1002.9767 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy10,633,191 (G)
Estimated Equalized Valuation (as of 03/05/2009)741,046,551 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.4349 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy11,228,448 (J)
Estimated Equalized Valuation (as of 03/05/2009)741,046,551 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.5152 (L)