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User Friendly Budgets
2010

GLOUCESTER - CLAYTON BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time1,1551,1691,164
Pupils on Roll Regular Shared-Time211
spacing
Pupils on Roll - Special Full-Time149160185
Pupils on Roll - Special Shared-Time353
Private School Placements141419
spacing
Pupils Sent to Contracted Preschool Prog110
Pupils Sent to Other Districts-Reg Prog1744
Pupils Sent to Other Dists-Spec Ed Prog213522
Pupils Received363
Pupils in State Facilities122

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 548,479 630,425
Withdrawal from Cap Res-for Local Share 10-307 0 0 700,000
Transfers from Other Funds 10-5200 29 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 6,563,869 6,783,799 6,942,151
Tuition 10-1300 2,842 10,693 26,906
Transportation Fees from Other LEAs 10-1420-1440 0 8,025 8,000
Interest Earned on Capital Reserve Funds 10-1XXX 0 500 100
Unrestricted Miscellaneous Revenues 10-1XXX 90,626 22,000 28,368
SUBTOTAL  6,657,337 6,825,017 7,005,525
Revenues from State Sources:
Extraordinary Aid 10-3131 52,322 21,708 43,555
Other State Aids 10-3XXX 12,314 0 0
Categorical Special Education Aid 10-3132 631,570 645,066 456,607
Equalization Aid 10-3176 8,067,357 6,913,770 8,356,753
Categorical Security Aid 10-3177 232,103 266,128 0
Categorical Transportation Aid 10-3121 224,261 310,122 0
SUBTOTAL  9,219,927 8,156,794 8,856,915
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 43,219 30,169
Equalization Aid - ARRA ESF 16-4520 0 1,475,435 0
Equalization Aid - ARRA GSF 17-4521 0 57,116 0
SUBTOTAL  0 1,575,770 30,169
Adjustment for Prior Year Encumbrances  0 75,955 0
Actual Revenues (Over)/Under Expenditures  -948,798 0 0
TOTAL OPERATING BUDGET  14,928,495 17,182,015 17,223,034
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 5,000 0 0
Revenues from State Sources:
Preschool Education Aid 20-3218 0 293,360 293,360
Other Restricted Entitlements 20-32XX 897,238 253,471 577,085
TOTAL REVENUES FROM STATE SOURCES  897,238 546,831 870,445
Revenues from Federal Sources:
Title I 20-4411-4416 334,017 329,290 329,290
I.D.E.A. Part B (Handicapped) 20-4420-4429 393,181 355,457 323,429
Other 20-4XXX 455,643 0 742,000
TOTAL REVENUES FROM FEDERAL SOURCES  1,182,841 684,747 1,394,719
TOTAL GRANTS AND ENTITLEMENTS  2,085,079 1,231,578 2,265,164
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 0 453,306 865,594
TOTAL REVENUES FROM LOCAL SOURCES  0 453,306 865,594
Revenues from State Sources:
Debt Service Aid Type II 40-3160 0 283,054 303,589
TOTAL LOCAL REPAYMENT OF DEBT  0 736,360 1,169,183
TOTAL REPAYMENT OF DEBT  0 736,360 1,169,183
TOTAL REVENUES/SOURCES  17,013,574 19,149,953 20,657,381
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  17,013,574 19,149,953 20,657,381

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX5,341,9225,317,4175,143,903
Special Education 11-2XX-100-XXX560,303643,265816,518
Basic Skills/Remedial 11-230-100-XXX105,771151,028150,688
Bilingual Education 11-240-100-XXX46,61247,84524,641
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX123,323127,650128,200
School Sponsored Athletics 11-402-100-XXX280,413308,099237,192
Other Supplemental/At-Risk Programs 11-424-XXX-XXX066,6240
Support Services:
Tuition 11-000-100-XXX1,073,9051,557,4411,461,836
Attendance and Social Work Services 11-000-211-XXX4,6845,1125,112
Health Services 11-000-213-XXX158,290171,796150,766
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217377,395521,440594,100
Guidance 11-000-218-XXX288,421315,843223,163
Child Study Teams 11-000-219-XXX336,873416,772450,996
Improvement of Instructional Services 11-000-221-XXX227,181260,085212,868
Educational Media Services - School Library 11-000-222-XXX138,158189,660188,247
Instructional Staff Training Services 11-000-223-XXX5,13710,0009,635
General Administration 11-000-230-XXX491,325564,870461,417
School Administration 11-000-240-XXX707,509768,830780,021
Central Svcs & Admin Info Technology 11-000-25X-XXX222,506261,041235,076
Operation and Maintenance of Plant Services 11-000-26X-XXX1,279,5591,325,7271,222,852
Student Transportation Services 11-000-270-XXX777,6501,025,605919,126
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,157,7642,725,0112,998,189
Total Support Services Expenditures 8,246,35710,119,2339,913,404
TOTAL GENERAL CURRENT EXPENSE 14,704,70116,781,16116,414,546
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-6040149,5000
Interest Earned on Capital Reserve 10-6040500100
Equipment 12-XXX-XXX-73X183,794210,85447,853
Facilities Acquisition and Construction Services 12-000-4XX-XXX40,00040,000760,535
TOTAL CAPITAL EXPENDITURES 223,794400,854808,488
OPERATING BUDGET GRAND TOTAL 14,928,49517,182,01517,223,034
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX5,00000
Preschool Education Aid:
Instruction 20-218-100-XXX0246,761246,761
Support Services 20-218-200-XXX046,59946,599
TOTAL PRESCHOOL EDUCATION AID 0293,360293,360
Other State Projects:
Instruction 20-217-100-XXX46,05600
Support Services 20-217-200-XXX9,00000
Facilities Acquisition and Construction Services 20-217-400-XXX7,73000
TOTAL TARA USED TO SUPPORT PROGRAMS 62,78600
Nonpublic Textbooks 20-XXX-XXX-XXX20,710253,47120,710
Nonpublic Auxiliary Services 20-XXX-XXX-XXX117,1610117,161
Nonpublic Handicapped Services 20-XXX-XXX-XXX124,7890124,789
Nonpublic Nursing Services 20-XXX-XXX-XXX24,858024,858
Nonpublic Technology Initiative 20-XXX-XXX-XXX15,400015,400
Other Special Projects 20-XXX-XXX-XXX531,5340274,167
Total State Projects 897,238546,831870,445
Federal Projects:
Title I 20-XXX-XXX-XXX334,017329,290329,290
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX393,181355,457323,429
Other Special Projects 20-XXX-XXX-XXX455,6430742,000
Total Federal Projects 1,182,841684,7471,394,719
TOTAL GRANTS AND ENTITLEMENTS 2,085,0791,231,5782,265,164
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX0736,3601,169,183
TOTAL REPAYMENT OF DEBT 0736,3601,169,183
Total Expenditures 17,013,57419,149,95320,657,381
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 17,013,57419,149,95320,657,381

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/08
Audited
Balance
6/30/09
Estimated
Balance
6/30/10
Estimated
Balance
6/30/11
Unassigned:
  General Operating Budget303,745363,206282,044282,044
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve200,107701,385851,385151,485
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve1,239,0031,708,454630,4250
      Tuition Reserve0000
      Current Expense Emergency Reserve150,000150,00000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2007-08
Actual
2008-09
Actual
2009-10
Original
Budget
2009-10
Revised
Budget
2010-11
Proposed
Budget
Total Comparative Per Pupil Cost9,6839,88010,53710,87810,605
Total Classroom Instruction5,5715,7036,0796,1676,191
Classroom-Salaries and Benefits5,3775,4815,8205,9185,953
Classroom-General Supplies and Textbooks177197215201192
Classroom-Purchased Services and Other1725444846
Total Support Services1,3571,3861,4921,6911,644
Support Services-Salaries and Benefits1,1011,0701,1271,2091,139
Total Administrative Costs1,3411,3001,4041,4611,368
Administration-Salaries and Benefits1,1101,0901,1531,1971,115
Legal Costs00222419
Total Operations and Maintenance of Plant1,0291,0971,1461,1231,027
Operations & Maintenance of Plant-Salary & Ben.511591574579496
Total Food Services Costs00000
Total Extracurricular Costs359366382397333
Total Equipment Costs6514115315835
Employee Benefits as a % of Salaries23.723.627.428.432.7

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2010 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 2009-10 revised appropriations and 2010-11 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
  • Clayton participates in shared services in order to reduce costs in
  • transportation, insurance, paper products, office supplies, maintenance
  • and custodial supplies, 403b administration costss and energy. We also
  • participate in shared services with the Boro of Clayton for plowing,
  • maintenance and fuel.

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,942,151 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)285,916,873 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1002.4280 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy7,807,745 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)285,916,873 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1002.7308 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,942,151 (G)
Estimated Equalized Valuation (as of 10/01/2009)519,565,395 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1001.3361 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy7,807,745 (J)
Estimated Equalized Valuation (as of 10/01/2009)519,565,395 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1001.5027 (L)

 

Administrative Salaries
Employee Name: Cleve Bryan 
Job TitleSuperintendent 
Base Annual Salary136,938 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract09/01/2006 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days247 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working DaysBereavement - immediate family 
Benefits: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other2,400 
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Frances Adler 
Job TitleBusiness Administrator Board Secretary 
Base Annual Salary95,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract11/16/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days247 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working DaysBereavement - immediate family 
Benefits: 
Allowances950 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other2,000 
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments