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User Friendly Budgets
2010

GLOUCESTER - ELK TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time343355360
spacing
Pupils on Roll - Special Full-Time333333
Private School Placements123
spacing
Pupils Sent to Other Districts-Reg Prog100
Pupils Sent to Other Dists-Spec Ed Prog011
Pupils Received593

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 376,851 289,300
Transfers from Other Funds 10-5200 14,839 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 1,996,634 2,103,308 2,247,237
Tuition 10-1300 37,597 30,000 30,000
Interest Earned on Capital Reserve Funds 10-1XXX 1,832 500 300
Other Restricted Miscellaneous Revenues 10-1XXX 0 0 5,000
Unrestricted Miscellaneous Revenues 10-1XXX 62,906 42,972 4,000
SUBTOTAL  2,098,969 2,176,780 2,286,537
Revenues from State Sources:
Extraordinary Aid 10-3131 79,925 79,925 39,058
Other State Aids 10-3XXX 3,431 0 0
Categorical Special Education Aid 10-3132 156,421 169,028 179,377
Equalization Aid 10-3176 1,666,308 1,486,662 1,898,933
Categorical Security Aid 10-3177 48,029 47,991 60,810
Adjustment Aid 10-3178 480,762 306,528 0
Categorical Transportation Aid 10-3121 126,461 159,788 103,865
SUBTOTAL  2,561,337 2,249,922 2,282,043
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 9,544 4,182 6,171
Equalization Aid - ARRA ESF 16-4520 0 317,262 0
Equalization Aid - ARRA GSF 17-4521 0 12,282 0
SUBTOTAL  9,544 333,726 6,171
Adjustment for Prior Year Encumbrances  0 8,059 0
Actual Revenues (Over)/Under Expenditures  -198,312 0 0
TOTAL OPERATING BUDGET  4,486,377 5,145,338 4,864,051
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 500 0 0
Revenues from State Sources:
Preschool Education Aid 20-3218 65,452 67,643 67,643
TOTAL REVENUES FROM STATE SOURCES  65,452 67,643 67,643
Revenues from Federal Sources:
Title I 20-4411-4416 96,431 106,472 73,126
Title II 20-4451-4455 0 0 16,116
I.D.E.A. Part B (Handicapped) 20-4420-4429 102,237 188,056 85,311
Other 20-4XXX 51,994 50,827 27,000
TOTAL REVENUES FROM FEDERAL SOURCES  250,662 345,355 201,553
TOTAL GRANTS AND ENTITLEMENTS  316,614 412,998 269,196
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1 0
Revenues from Local Sources:
Local Tax Levy 40-1210 174,559 224,003 117,863
TOTAL REVENUES FROM LOCAL SOURCES  174,559 224,003 117,863
Revenues from State Sources:
Debt Service Aid Type II 40-3160 135,327 184,942 85,121
TOTAL LOCAL REPAYMENT OF DEBT  309,886 408,946 202,984
TOTAL REPAYMENT OF DEBT  309,886 408,946 202,984
TOTAL REVENUES/SOURCES  5,112,877 5,967,282 5,336,231
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  5,112,877 5,967,282 5,336,231

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,480,9761,667,5841,449,201
Special Education 11-2XX-100-XXX291,338270,287278,349
Basic Skills/Remedial 11-230-100-XXX190,642226,802222,133
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX3,4504,0054,100
Before/After School Programs 11-421-XXX-XXX02,4001,000
Summer School 11-422-XXX-XXX02,8313,000
Support Services:
Tuition 11-000-100-XXX88,370227,029229,658
Attendance and Social Work Services 11-000-211-XXX9,60712,10711,607
Health Services 11-000-213-XXX63,35870,27469,093
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21768,35773,47880,539
Guidance 11-000-218-XXX20,10123,5735,250
Child Study Teams 11-000-219-XXX130,983140,041104,580
Improvement of Instructional Services 11-000-221-XXX41,93645,78845,788
Educational Media Services - School Library 11-000-222-XXX92,669100,29792,914
Instructional Staff Training Services 11-000-223-XXX3,5173,5003,500
General Administration 11-000-230-XXX128,161155,937136,612
School Administration 11-000-240-XXX165,572175,749162,948
Central Svcs & Admin Info Technology 11-000-25X-XXX149,380162,678149,141
Operation and Maintenance of Plant Services 11-000-26X-XXX371,102412,055405,467
Student Transportation Services 11-000-270-XXX342,302448,694388,488
Personal Services - Employee Benefits 11-XXX-XXX-2XX772,034863,869985,927
Food Services 11-000-310-XXX41,00045,00027,000
Total Support Services Expenditures 2,488,4492,960,0692,898,512
TOTAL GENERAL CURRENT EXPENSE 4,454,8555,133,9784,856,295
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040500300
Equipment 12-XXX-XXX-73X24,6536,0000
Facilities Acquisition and Construction Services 12-000-4XX-XXX002,456
TOTAL CAPITAL EXPENDITURES 24,6536,5002,756
Summer School:
Instruction 13-422-100-XXX6,8694,8605,000
Total Summer School 6,8694,8605,000
TOTAL SPECIAL SCHOOLS 6,8694,8605,000
OPERATING BUDGET GRAND TOTAL 4,486,3775,145,3384,864,051
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX50000
Preschool Education Aid:
Instruction 20-218-100-XXX65,45267,64367,643
TOTAL PRESCHOOL EDUCATION AID 65,45267,64367,643
Other State Projects:
Total State Projects 65,45267,64367,643
Federal Projects:
Title I 20-XXX-XXX-XXX96,431106,47273,126
Title II 20-XXX-XXX-XXX0016,116
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX102,237188,05685,311
Other Special Projects 20-XXX-XXX-XXX51,99450,82727,000
Total Federal Projects 250,662345,355201,553
TOTAL GRANTS AND ENTITLEMENTS 316,614412,998269,196
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX309,886408,946202,984
TOTAL REPAYMENT OF DEBT 309,886408,946202,984
Total Expenditures 5,112,8775,967,2825,336,231
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 5,112,8775,967,2825,336,231

 

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 Budget403,663343,431253,431250,000
  Repayment of Debt1100
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve169,087170,919171,419171,719
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve369,933635,328285,8690
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  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 Cost10,57910,84311,88011,66010,954
Total Classroom Instruction6,2376,7997,5067,3216,883
Classroom-Salaries and Benefits6,0226,6257,1066,9496,677
Classroom-General Supplies and Textbooks175126343312151
Classroom-Purchased Services and Other4049576055
Total Support Services1,3321,4301,5551,5151,382
Support Services-Salaries and Benefits1,2701,3461,4221,3671,269
Total Administrative Costs1,5771,3751,4941,4831,386
Administration-Salaries and Benefits1,221958960952950
Legal Costs00131919
Total Operations and Maintenance of Plant1,2481,1131,1901,2091,215
Operations & Maintenance of Plant-Salary & Ben.539603485655705
Total Food Services Costs17510911911669
Total Extracurricular Costs912131314
Total Equipment Costs396516150
Employee Benefits as a % of Salaries27.327.226.728.835.2

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
  • 1. Purchase of business administrator services from Delsea Regional
  • 2. Purchase of superintendent services from Delsea Regional
  • 3. Purchase of transportation services from Delsea Regional
  • 4. Purchase of technology services from Delsea Regional
  • 5. Provide school psychologist services to Delsea Regional
  • 6. Share professional development/in-service activities with Delsea
  • 7. Custodial supplies pruchased through a jointure with Delsea
  • 8. Electricity purchased through state-wide ACES bid
  • 9. Telephone services purchased through state-wide ACT bid
  • 10. Heating oil purchased through county-wide bid
  • 11. Provide custodial services for Elk Township Municipal Gov.
  • 12. Shared services with Elk Township Municipal Gov. including plowing,
  • sanding, salt, trash removal/recycling, and sharing of equipment
  • 13. Provide SEMI grant management services to Delsea Regional

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,247,237 (A)
Estimated Net Taxable Valuation (as of 01/01/2010)394,119,855 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.5702 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,365,100 (D)
Estimated Net Taxable Valuation (as of 01/01/2010)394,119,855 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.6001 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,247,237 (G)
Estimated Equalized Valuation (as of 01/01/2010)397,819,577 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.5649 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,365,100 (J)
Estimated Equalized Valuation (as of 01/01/2010)397,819,577 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.5945 (L)

 

Administrative Salaries
Employee Name: Peg Boyd 
Job TitleCoordinator/Dir./Mgr./Supvr. Supervisor of Curr, Tech, CST 
Base Annual Salary94,306 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days261 
  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 Days 
Benefits: 
Allowances11,824 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  Description of: 
   Buyback of Sick Days at the End of ContractMaximum amount per 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: Ronnie Ginsberg 
Job TitlePrincipal Principal 
Base Annual Salary94,290 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days261 
  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 Days 
Benefits: 
Allowances1,000 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  Description of: 
   Buyback of Sick Days at the End of ContractMaximum amount per 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: Shared Service- Bus Admin 
Job TitleBusiness Administrator 
Base Annual Salary
Full Time Equivalents (FTE)0.0 
Shared with another district?
Shared County 
Shared District4940 
Shared Job TitleBusiness Administrator 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract 
  Ending Date of Contract 
  Contracted Number of Annual Work Days
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days
  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 Days 
Benefits: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  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 CommentsPaid to Delsea - $48,500 
Employee Name: Shared Service- Supt 
Job TitleSuperintendent 
Base Annual Salary
Full Time Equivalents (FTE)0.0 
Shared with another district?
Shared County 
Shared District4940 
Shared Job TitleSuperintendent 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract 
  Ending Date of Contract 
  Contracted Number of Annual Work Days
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days
  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 Days 
Benefits: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  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 CommentsPaid to Delsea - $45,000