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User Friendly Budgets
2010

GLOUCESTER - WOODBURY CITY

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time1,3531,3301,375
spacing
Pupils on Roll - Special Full-Time228255255
Pupils on Roll - Special Shared-Time533
Private School Placements211515
spacing
Pupils Sent to Other Districts-Reg Prog9129
Pupils Sent to Other Dists-Spec Ed Prog231918
Pupils Received14194
Pupils in State Facilities633

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 309,165 358,842
Revenues from Local Sources:
Local Tax Levy 10-1210 10,224,222 10,633,191 10,944,106
Tuition 10-1300 139,036 50,000 50,000
Interest Earned on Capital Reserve Funds 10-1XXX 459 500 400
Unrestricted Miscellaneous Revenues 10-1XXX 106,145 30,000 40,000
SUBTOTAL  10,469,862 10,713,691 11,034,506
Revenues from State Sources:
Extraordinary Aid 10-3131 75,606 62,200 60,000
Other State Aids 10-3XXX 76,684 149,153 0
Categorical Special Education Aid 10-3132 786,030 807,195 281,631
Equalization Aid 10-3176 9,904,556 8,557,967 10,489,195
Categorical Security Aid 10-3177 397,465 414,145 0
Categorical Transportation Aid 10-3121 193,844 253,711 0
SUBTOTAL  11,434,185 10,244,371 10,830,826
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 86,202 47,750 55,233
Equalization Aid - ARRA ESF 16-4520 0 1,826,316 0
Equalization Aid - ARRA GSF 17-4521 0 70,699 0
SUBTOTAL  86,202 1,944,765 55,233
Adjustment for Prior Year Encumbrances  0 742,123 0
Actual Revenues (Over)/Under Expenditures  1,031,504 0 0
TOTAL OPERATING BUDGET  23,021,753 23,954,115 22,279,407
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 26,089 0 0
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 302,057 6,699 0
Preschool Education Aid - Pr Yr Carryover 20-3218 39,914 0 6,450
Preschool Education Aid 20-3218 0 324,043 365,855
Other Restricted Entitlements 20-32XX 2,214 5,536 0
TOTAL REVENUES FROM STATE SOURCES  344,185 336,278 372,305
Revenues from Federal Sources:
Title I 20-4411-4416 652,516 1,162,839 624,303
Title II 20-4451-4455 0 0 114,885
Title IV 20-4471-4474 0 0 9,177
I.D.E.A. Part B (Handicapped) 20-4420-4429 491,396 884,262 412,618
Other 20-4XXX 263,741 180,974 0
TOTAL REVENUES FROM FEDERAL SOURCES  1,407,653 2,228,075 1,160,983
TOTAL GRANTS AND ENTITLEMENTS  1,777,927 2,564,353 1,533,288
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 841,024 819,658
Transfers from Other Funds 40-5200 19,600 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 1,029,488 595,257 834,197
Miscellaneous 40-1XXX 1,121,720 129,833 0
TOTAL REVENUES FROM LOCAL SOURCES  2,151,208 725,090 834,197
Revenues from State Sources:
Debt Service Aid Type II 40-3160 358,964 228,446 193,218
TOTAL LOCAL REPAYMENT OF DEBT  2,529,772 1,794,560 1,847,073
Actual Revenues (Over)/Under Expenditures  -651,458 0 0
TOTAL REPAYMENT OF DEBT  1,878,314 1,794,560 1,847,073
TOTAL REVENUES/SOURCES  26,677,994 28,313,028 25,659,768
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  26,677,994 28,313,028 25,659,768

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX7,046,8427,307,1767,331,725
Special Education 11-2XX-100-XXX1,445,2261,587,2651,659,560
Basic Skills/Remedial 11-230-100-XXX599,630629,253385,430
Bilingual Education 11-240-100-XXX51,11055,09057,381
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX210,394214,932165,457
School Sponsored Athletics 11-402-100-XXX367,812423,632363,836
Other Instructional Programs 11-4XX-100-XXX046,21449,349
Before/After School Programs 11-421-XXX-XXX043,11051,777
Summer School 11-422-XXX-XXX031,68058,750
Alternative Education Programs 11-423-XXX-XXX042,60441,641
Other Supplemental/At-Risk Programs 11-424-XXX-XXX07,30023,125
Support Services:
Tuition 11-000-100-XXX1,430,6691,721,4201,464,487
Attendance and Social Work Services 11-000-211-XXX28,53927,58828,761
Health Services 11-000-213-XXX236,798261,898278,023
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217419,324355,804354,366
Guidance 11-000-218-XXX701,457695,909699,838
Child Study Teams 11-000-219-XXX520,979553,257595,183
Improvement of Instructional Services 11-000-221-XXX178,032148,534137,475
Educational Media Services - School Library 11-000-222-XXX199,609198,682202,274
Instructional Staff Training Services 11-000-223-XXX29,029138,43670,929
General Administration 11-000-230-XXX643,310694,373620,757
School Administration 11-000-240-XXX852,480980,105922,396
Central Svcs & Admin Info Technology 11-000-25X-XXX606,497464,184401,405
Operation and Maintenance of Plant Services 11-000-26X-XXX1,756,9711,946,3501,791,627
Student Transportation Services 11-000-270-XXX537,829587,430619,946
Personal Services - Employee Benefits 11-XXX-XXX-2XX3,174,4403,518,6273,596,944
Total Support Services Expenditures 11,315,96312,292,59711,784,411
TOTAL GENERAL CURRENT EXPENSE 21,036,97722,680,85321,972,442
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040500400
Equipment 12-XXX-XXX-73X224,392181,37436,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX1,760,3841,091,388270,565
TOTAL CAPITAL EXPENDITURES 1,984,7761,273,262306,965
OPERATING BUDGET GRAND TOTAL 23,021,75323,954,11522,279,407
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX26,08900
Preschool Education Aid:
Instruction 20-218-100-XXX0330,742340,305
Support Services 20-218-200-XXX341,971032,000
TOTAL PRESCHOOL EDUCATION AID 341,971330,742372,305
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX4006510
Nonpublic Nursing Services 20-XXX-XXX-XXX5407720
Nonpublic Technology Initiative 20-XXX-XXX-XXX27500
Other Special Projects 20-XXX-XXX-XXX9994,1130
Total State Projects 344,185336,278372,305
Federal Projects:
Title I 20-XXX-XXX-XXX652,5161,162,839624,303
Title II 20-XXX-XXX-XXX00114,885
Title IV 20-XXX-XXX-XXX009,177
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX491,396884,262412,618
Other Special Projects 20-XXX-XXX-XXX263,741180,9740
Total Federal Projects 1,407,6532,228,0751,160,983
TOTAL GRANTS AND ENTITLEMENTS 1,777,9272,564,3531,533,288
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,878,3141,794,5601,847,073
TOTAL REPAYMENT OF DEBT 1,878,3141,794,5601,847,073
Total Expenditures 26,677,99428,313,02825,659,768
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 26,677,99428,313,02825,659,768

 

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 Budget965,926765,155465,155465,155
  Repayment of Debt269,224920,682819,6580
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve64,17164,63065,13065,530
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve1,241,685682,092358,8420
      Tuition Reserve0000
      Current Expense Emergency Reserve0100,00000
  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 Cost12,05912,24412,71913,04912,418
Total Classroom Instruction6,9367,0397,6857,7747,567
Classroom-Salaries and Benefits6,3836,5367,0597,1317,022
Classroom-General Supplies and Textbooks307284328343271
Classroom-Purchased Services and Other246219298300275
Total Support Services1,5371,9861,7681,8221,780
Support Services-Salaries and Benefits1,3281,7241,5441,6161,607
Total Administrative Costs1,5391,5411,4461,5941,430
Administration-Salaries and Benefits1,0501,1051,1381,2351,161
Legal Costs00141614
Total Operations and Maintenance of Plant1,6571,2241,3231,3601,224
Operations & Maintenance of Plant-Salary & Ben.589594670667614
Total Food Services Costs00000
Total Extracurricular Costs382435476479390
Total Equipment Costs661426111422
Employee Benefits as a % of Salaries21.124.226.324.925.8

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
  • Participation in shared services provides the district with substantial
  • cost savings. Through shared services, the district is able to utilize so
  • me 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 services and
  • professional development. The District also contracts with Gateway School
  • District for Transportation Services. Woodbury teams up with Haddonfield
  • School District for professional development to teachers for the Reading
  • Recovery Program. Additionally, the district joins with other school
  • district for the bidding and purchase of copy paper. The ACES and ACT
  • programs are used for the bidding and purchase of utilities and telephone
  • services through Sterling High Schhol 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 property and
  • liability insurance and automobile insurance.

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy10,944,106 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)377,206,225 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1002.9014 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy11,778,303 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)377,206,225 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1003.1225 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy10,944,106 (G)
Estimated Equalized Valuation (as of 10/01/2009)693,680,422 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1001.5777 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy11,778,303 (J)
Estimated Equalized Valuation (as of 10/01/2009)693,680,422 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1001.6979 (L)

 

Administrative Salaries
Employee Name: Charles Alter 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary97,781 
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 Days240 
  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: 
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 Comments 
Employee Name: Ian Gordon 
Job TitleInformation Technology 
Base Annual Salary83,956 
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 Days240 
  Contracted Number of Annual Vacation Days 15 
  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: 
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 Comments 
Employee Name: Joseph Jones 
Job TitleSuperintendent 
Base Annual Salary150,689 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2008 
  Ending Date of Contract06/30/2013 
  Contracted Number of Annual Work Days240 
  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: 
Allowances3,080 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other3,500 
  Retirement Plans7,534 
Contractual Post-Employment Benefits Amount21,000 
  Description of: 
   Buyback of Sick Days at the End of ContractSold at per diem rate times # of accum 
   Buyback of Vacation Days at the End of Contractsick day. Max Payout is $21,500. 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration3,139 
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in CashSold at per diem rate times # of vacat 
   Annual Option to Buy Back Personal Time in Cashion days. Max of 5 days may be sold. 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Kara L. Huber 
Job TitleBusiness Administrator 
Base Annual Salary102,000 
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 Days240 
  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: 
Allowances1,065 
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 Comments