>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>GLOUCESTER  >>CLAYTON BORO

User Friendly Budgets
2011-2012

GLOUCESTER - CLAYTON BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time1,1691,1841,170
Pupils on Roll Regular Shared-Time100
spacing
Pupils on Roll - Special Full-Time160153168
Pupils on Roll - Special Shared-Time530
Private School Placements141012
spacing
Pupils Sent to Contracted Preschool Prog100
Pupils Sent to Other Districts-Reg Prog767
Pupils Sent to Other Dists-Spec Ed Prog353626
Pupils Received6175
Pupils in State Facilities222

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 630,425 712,354
Withdrawal from Cap Res-for Local Share 10-307 0 700,000 0
Transfers from Other Funds 10-5200 42 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 6,783,799 6,942,151 7,164,595
Other Local Governmental Units - Unrestricted 10-12XX 0 0 50,000
Tuition 10-1300 9,444 26,906 45,830
Transportation Fees from Other LEAs 10-1420-1440 8,174 8,000 3,000
Interest Earned on Capital Reserve Funds 10-1XXX 0 100 100
Unrestricted Miscellaneous Revenues 10-1XXX 19,267 28,368 98,245
SUBTOTAL  6,820,684 7,005,525 7,361,770
Revenues from State Sources:
Extraordinary Aid 10-3131 51,368 43,555 60,000
Other State Aids 10-3XXX 12,242 0 0
Categorical Special Education Aid 10-3132 645,066 672,662 672,662
Equalization Aid 10-3176 5,727,771 8,140,698 8,311,759
Categorical Security Aid 10-3177 172,983 0 0
Categorical Transportation Aid 10-3121 201,579 0 0
SUBTOTAL  6,811,009 8,856,915 9,044,421
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 30,169 30,978
Equalization Aid - ARRA ESF 16-4520 1,475,435 0 0
Equalization Aid - ARRA GSF 17-4521 57,116 0 0
Education Jobs Fund 18-4522 0 0 300,000
SUBTOTAL  1,532,551 30,169 330,978
Adjustment for Prior Year Encumbrances  0 25,275 0
Actual Revenues (Over)/Under Expenditures  1,185,740 0 0
TOTAL OPERATING BUDGET  16,350,026 17,248,309 17,449,523
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 5,317 0 0
Revenues from State Sources:
Preschool Education Aid - Pr Yr Carryover 20-3218 92,075 0 47,549
Preschool Education Aid 20-3218 0 293,360 322,696
Other Restricted Entitlements 20-32XX 800,483 528,885 490,678
TOTAL REVENUES FROM STATE SOURCES  892,558 822,245 860,923
Revenues from Federal Sources:
Title I 20-4411-4416 434,797 353,439 300,423
Title II 20-4451-4455 0 50,122 50,122
I.D.E.A. Part B (Handicapped) 20-4420-4429 677,595 287,198 244,107
Other 20-4XXX 865,254 842,000 842,000
TOTAL REVENUES FROM FEDERAL SOURCES  1,977,646 1,532,759 1,436,652
TOTAL GRANTS AND ENTITLEMENTS  2,875,521 2,355,004 2,297,575
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 22,506
Transfers from Other Funds 40-5200 22,506 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 381,857 865,594 902,700
TOTAL REVENUES FROM LOCAL SOURCES  381,857 865,594 902,700
Revenues from State Sources:
Debt Service Aid Type II 40-3160 354,503 303,589 302,671
TOTAL LOCAL REPAYMENT OF DEBT  758,866 1,169,183 1,227,877
Actual Revenues (Over)/Under Expenditures  -22,506 0 0
TOTAL REPAYMENT OF DEBT  736,360 1,169,183 1,227,877
TOTAL REVENUES/SOURCES  19,961,907 20,772,496 20,974,975
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  19,961,907 20,772,496 20,974,975

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX5,300,0884,692,6624,931,585
Special Education 11-2XX-100-XXX635,0651,141,5691,262,213
Basic Skills/Remedial 11-230-100-XXX150,181177,688167,409
Bilingual Education 11-240-100-XXX45,25324,64127,140
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX135,659104,20081,310
School Sponsored Athletics 11-402-100-XXX289,666271,192279,133
Other Instructional Programs 11-4XX-100-XXX64,00000
Support Services:
Tuition 11-000-100-XXX1,581,7901,534,4781,920,811
Attendance and Social Work Services 11-000-211-XXX1,494250250
Health Services 11-000-213-XXX174,776153,000154,054
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217565,560709,196440,552
Guidance 11-000-218-XXX305,060234,076347,675
Child Study Teams 11-000-219-XXX389,568332,093365,272
Improvement of Instructional Services 11-000-221-XXX231,224209,326111,319
Educational Media Services - School Library 11-000-222-XXX187,300141,361144,058
Instructional Staff Training Services 11-000-223-XXX2,6339,6354,400
General Administration 11-000-230-XXX458,106503,817457,664
School Administration 11-000-240-XXX745,306820,021785,970
Central Svcs & Admin Info Technology 11-000-25X-XXX243,796280,634294,639
Operation and Maintenance of Plant Services 11-000-26X-XXX1,255,4291,237,1191,358,143
Student Transportation Services 11-000-270-XXX831,042861,974945,988
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,550,4192,998,1893,218,349
Total Support Services Expenditures 9,523,50310,025,16910,549,144
TOTAL GENERAL CURRENT EXPENSE 16,143,41516,437,12117,297,934
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040100100
Equipment 12-XXX-XXX-73X166,61150,55335,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX40,000760,535101,567
TOTAL CAPITAL EXPENDITURES 206,611811,188136,667
Transfer of Funds to Charter Schools 10-000-100-56X0014,922
OPERATING BUDGET GRAND TOTAL 16,350,02617,248,30917,449,523
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX5,31700
Preschool Education Aid:
Instruction 20-218-100-XXX0245,450267,893
Support Services 20-218-200-XXX047,91078,290
Facilities Acquisition and Construction Services 20-218-400-XXX0024,062
TOTAL PRESCHOOL EDUCATION AID 0293,360370,245
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX20,46916,76814,253
Nonpublic Auxiliary Services 20-XXX-XXX-XXX124,225121,195103,016
Nonpublic Handicapped Services 20-XXX-XXX-XXX101,97996,88782,354
Nonpublic Nursing Services 20-XXX-XXX-XXX22,38819,86816,888
Other Special Projects 20-XXX-XXX-XXX623,497274,167274,167
Total State Projects 892,558822,245860,923
Federal Projects:
Title I 20-XXX-XXX-XXX434,797353,439300,423
Title II 20-XXX-XXX-XXX050,12250,122
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX677,595287,198244,107
Other Special Projects 20-XXX-XXX-XXX865,254842,000842,000
Total Federal Projects 1,977,6461,532,7591,436,652
TOTAL GRANTS AND ENTITLEMENTS 2,875,5212,355,0042,297,575
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX736,3601,169,1831,227,877
TOTAL REPAYMENT OF DEBT 736,3601,169,1831,227,877
Total Expenditures 19,961,90720,772,49620,989,897
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 19,961,90720,772,49620,989,897

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/09
Audited
Balance
6/30/10
Estimated
Balance
6/30/11
Estimated
Balance
6/30/12
Unassigned:
  General Operating Budget363,206389,811939,811289,811
  Repayment of Debt022,50622,5060
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve701,385705,3955,3955,495
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve1,708,454692,77962,3540
      Tuition Reserve0000
      Current Expense Emergency Reserve150,000000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2008-09
Actual
2009-10
Actual
2010-11
Original
Budget
2010-11
Revised
Budget
2011-12
Proposed
Budget
Total Comparative Per Pupil Cost9,8809,23010,60510,71711,053
Total Classroom Instruction5,7065,8596,1916,1856,595
Classroom-Salaries and Benefits5,5175,6205,9535,9986,372
Classroom-General Supplies and Textbooks200202193115160
Classroom-Purchased Services and Other2538467263
Total Support Services1,3921,6571,6441,5941,448
Support Services-Salaries and Benefits1,0691,2141,1391,0341,074
Total Administrative Costs1,2991,3371,3681,4911,460
Administration-Salaries and Benefits1,0891,1661,1151,1731,220
Legal Costs015192416
Total Operations and Maintenance of Plant1,0961,0651,0271,0531,165
Operations & Maintenance of Plant-Salary & Ben.590562496516586
Total Food Services Costs00000
Total Extracurricular Costs366388333347335
Total Equipment Costs147126353844
Employee Benefits as a % of Salaries23.52732.73334

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2011 Taxpayers Guide to Education Spending (formerly Comparative Spending Guide) and can be found on the Department of Education's Internet address: http://www.state.nj.us/education under Finance. This publication is available in the board office and public libraries. The same calculations were performed using the 2010-11 revised appropriations and 2011-12 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 costs and energy. We also
  • participate in shared services with the Borough of Clayton for plowing,
  • maintenance and fuel.

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy7,164,595 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)288,136,448 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1002.4865 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy8,067,295 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)288,136,448 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1002.7998 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy7,164,595 (G)
Estimated Equalized Valuation (as of 10/01/2010)519,229,013 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1001.3799 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy8,067,295 (J)
Estimated Equalized Valuation (as of 10/01/2010)519,229,013 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1001.5537 (L)

 

Administrative Salaries
Employee Name: Cleve Bryan 
Job TitleSuperintendent 
Base Annual Salary138,992 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2013 
  Contracted Number of Annual Work Days247 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days 12 
  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 
Base Annual Salary96,425 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days247 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 13 
  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, Other2,000 
  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