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User Friendly Budgets
2011-2012

GLOUCESTER - PAULSBORO BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time1,074996995
spacing
Pupils on Roll - Special Full-Time227238233
Private School Placements965
spacing
Pupils Sent to Other Districts-Reg Prog71010
Pupils Sent to Other Dists-Spec Ed Prog222523
Pupils Received112110108
Pupils in State Facilities688

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 2,237,715 2,126,591
Withdrawal from Cap Res-for Local Share 10-307 0 91,071 30,643
Revenues from Local Sources:
Local Tax Levy 10-1210 4,858,863 4,706,960 4,801,099
Tuition 10-1300 1,330,571 1,682,620 1,704,831
Unrestricted Miscellaneous Revenues 10-1XXX 39,548 22,177 50,000
SUBTOTAL  6,228,982 6,411,757 6,555,930
Revenues from State Sources:
Extraordinary Aid 10-3131 122,492 0 100,000
Other State Aids 10-3XXX 22,028 0 0
Categorical Special Education Aid 10-3132 614,020 586,424 586,424
Equalization Aid 10-3176 9,267,462 10,856,974 11,057,362
Categorical Security Aid 10-3177 306,066 0 0
Categorical Transportation Aid 10-3121 68,640 0 0
SUBTOTAL  10,400,708 11,443,398 11,743,786
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 87,914 52,795 80,000
Equalization Aid - ARRA ESF 16-4520 1,977,726 0 0
Equalization Aid - ARRA GSF 17-4521 76,561 0 0
Education Jobs Fund 18-4522 0 0 412,410
SUBTOTAL  2,142,201 52,795 492,410
Adjustment for Prior Year Encumbrances  0 41,092 0
Actual Revenues (Over)/Under Expenditures  -631,136 0 0
TOTAL OPERATING BUDGET  18,140,755 20,277,828 20,949,360
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 0 0 175,527
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 8,245 0 0
Preschool Education Aid - Pr Yr Carryover 20-3218 49,931 0 0
Preschool Education Aid 20-3218 260,750 260,750 81,950
Other Restricted Entitlements 20-32XX 91,940 0 0
TOTAL REVENUES FROM STATE SOURCES  410,866 260,750 81,950
Revenues from Federal Sources:
Title I 20-4411-4416 729,169 917,841 764,775
I.D.E.A. Part B (Handicapped) 20-4420-4429 321,331 300,000 243,332
Other 20-4XXX 1,045,596 90,000 0
TOTAL REVENUES FROM FEDERAL SOURCES  2,096,096 1,307,841 1,008,107
Transfers from Operating Budget-PreK 20-5200 153,576 0 175,527
TOTAL GRANTS AND ENTITLEMENTS  2,660,538 1,568,591 1,441,111
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 2
Revenues from Local Sources:
Local Tax Levy 40-1210 138,099 160,965 155,803
TOTAL REVENUES FROM LOCAL SOURCES  138,099 160,965 155,803
Revenues from State Sources:
Debt Service Aid Type II 40-3160 203,623 165,201 159,905
TOTAL LOCAL REPAYMENT OF DEBT  341,722 326,166 315,710
Actual Revenues (Over)/Under Expenditures  -2 0 0
TOTAL REPAYMENT OF DEBT  341,720 326,166 315,710
TOTAL REVENUES/SOURCES  21,143,013 22,172,585 22,706,181
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Operating Budget-PreK 20-5200 153,576 0 175,527
TOTAL REVENUES/SOURCES NET OF TRANSFERS  20,989,437 22,172,585 22,530,654

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX5,422,0015,446,7125,782,534
Special Education 11-2XX-100-XXX1,541,0561,624,3091,630,051
Basic Skills/Remedial 11-230-100-XXX243,456354,131609,367
Bilingual Education 11-240-100-XXX09,4729,920
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX92,78098,76994,099
School Sponsored Athletics 11-402-100-XXX385,793500,809446,877
Support Services:
Tuition 11-000-100-XXX1,127,8841,525,3961,372,073
Attendance and Social Work Services 11-000-211-XXX55,25763,74166,645
Health Services 11-000-213-XXX206,011207,948264,396
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217227,296305,815312,139
Guidance 11-000-218-XXX358,004328,040319,337
Child Study Teams 11-000-219-XXX407,158557,712553,956
Improvement of Instructional Services 11-000-221-XXX272,424281,734286,624
Educational Media Services - School Library 11-000-222-XXX334,772474,425469,428
Instructional Staff Training Services 11-000-223-XXX67,45467,18089,952
General Administration 11-000-230-XXX402,982470,759493,996
School Administration 11-000-240-XXX867,692906,586883,841
Central Svcs & Admin Info Technology 11-000-25X-XXX259,684299,413284,566
Operation and Maintenance of Plant Services 11-000-26X-XXX1,467,7341,985,3111,984,471
Student Transportation Services 11-000-270-XXX541,498637,044602,000
Personal Services - Employee Benefits 11-XXX-XXX-2XX3,532,1063,803,8053,970,358
Food Services 11-000-310-XXX202,000150,000175,527
Total Support Services Expenditures 10,329,95612,064,90912,129,309
TOTAL GENERAL CURRENT EXPENSE 18,015,04220,099,11120,702,157
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-6040030,643
Equipment 12-XXX-XXX-73X074,112166,005
Facilities Acquisition and Construction Services 12-000-4XX-XXX125,713104,6053,530
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-9310030,643
TOTAL CAPITAL EXPENDITURES 125,713178,717230,821
Transfer of Funds to Charter Schools 10-000-100-56X0016,382
OPERATING BUDGET GRAND TOTAL 18,140,75520,277,82820,949,360
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX00175,527
Preschool Education Aid:
Instruction 20-218-100-XXX0163,308183,665
Support Services 20-218-200-XXX095,44273,812
Facilities Acquisition and Construction Services 20-218-400-XXX02,0000
TOTAL PRESCHOOL EDUCATION AID 0260,750257,477
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX5,38800
Nonpublic Nursing Services 20-XXX-XXX-XXX6,33000
Other Special Projects 20-XXX-XXX-XXX552,72400
Total State Projects 564,442260,750257,477
Federal Projects:
Title I 20-XXX-XXX-XXX729,169917,841764,775
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX321,331300,000243,332
Other Special Projects 20-XXX-XXX-XXX1,045,59690,0000
Total Federal Projects 2,096,0961,307,8411,008,107
TOTAL GRANTS AND ENTITLEMENTS 2,660,5381,568,5911,441,111
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX341,720326,166315,710
TOTAL REPAYMENT OF DEBT 341,720326,166315,710
Total Expenditures 21,143,01322,172,58522,706,181
Local Cont - Transfer to Grants and Entitlements 11-1XX-100-930153,5760175,527
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 20,989,43722,172,58522,530,654

 

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 Budget1,493,649146,2202,371,543244,952
  Repayment of Debt0220
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve162,41067,51135,62635,626
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve162,7062,237,71500
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  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 Cost12,296013,46514,75715,330
Total Classroom Instruction7,25207,5468,1048,610
Classroom-Salaries and Benefits6,91307,0017,5137,930
Classroom-General Supplies and Textbooks2870327325310
Classroom-Purchased Services and Other520218266370
Total Support Services1,68501,9572,3152,419
Support Services-Salaries and Benefits1,43101,4731,7771,901
Total Administrative Costs1,56601,5671,7111,710
Administration-Salaries and Benefits1,36701,2581,3601,369
Legal Costs0011924
Total Operations and Maintenance of Plant1,36201,6771,8451,850
Operations & Maintenance of Plant-Salary & Ben.7330840909897
Total Food Services Costs00111122143
Total Extracurricular Costs3930554601542
Total Equipment Costs1005662135
Employee Benefits as a % of Salaries33036.534.935

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
  • Paulsboro Public Schools participates in the following activities in a
  • shared services environment:
  • 1. Purchase property and casualty insurance through the GCSSD JIF with
  • 17 local schools and close to 70 regional schools in New Jersey.
  • 2. Provide transportation jointure with neighboring Greenwich Twp.
  • school district.
  • 3. Purchase paper through Pittsgrove Twp. School District buying on
  • behalf of multiple school districts.
  • 4. Gas and electricity is purchased through "ACES" cooperative
  • involving school districts throughout New Jersey.
  • 5. Diesel and gasoline are purchased through the Borough of Paulsboro at
  • reduced prices.
  • 6. Trash removal and recycling is received at no cost from the Borough.
  • 7. Water and sewer services are received at no cost from the Borough.
  • 8. Non-public funds received are distributed through services provided
  • by the Gloucester County Special Services School District ("GCSSSD").
  • 9. OT/PT, speech and auxiliary special education services are obtained
  • from the GCSSSD.
  • 10. Transportation of special education students is coordinated through
  • the GCSSSD at reduced shared costs.
  • 11. Telecommunication services are purchased through the "ACT" coopera-
  • tive of schools in New Jersey.

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,754,030 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)250,415,226 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1001.8985 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,914,995 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)250,415,226 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1001.9627 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,754,030 (G)
Estimated Equalized Valuation (as of 10/01/2010)495,092,817 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.9602 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,914,995 (J)
Estimated Equalized Valuation (as of 10/01/2010)495,092,817 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.9927 (L)

 

Administrative Salaries
Employee Name: Dr. Frank Scambia 
Job TitleSuperintendent 
Base Annual Salary152,674 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2007 
  Ending Date of Contract07/01/2012 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days 20 
  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: 
Allowances4,703 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other299 
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  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: Jennifer Johnson 
Job TitleBusiness Administrator Board Secretary 
Base Annual Salary113,300 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract07/01/2012 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 20 
  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: 
Allowances3,528 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount12,000 
  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