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User Friendly Budgets
2011-2012

GLOUCESTER - WENONAH BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time226225231
spacing
Pupils on Roll - Special Full-Time202824
spacing
Pupils Sent to Contracted Preschool Prog100
Pupils Sent to Other Districts-Reg Prog030
Pupils Sent to Other Dists-Spec Ed Prog811
Pupils Received112

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 70,000 0
Withdrawal from Cap Res-for Local Share 10-307 0 12,598 0
Revenues from Local Sources:
Local Tax Levy 10-1210 2,037,915 2,254,431 2,299,520
Tuition 10-1300 8,612 10,000 11,700
Interest Earned on Capital Reserve Funds 10-1XXX 1 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 9,664 0 1,000
SUBTOTAL  2,056,192 2,264,431 2,312,220
Revenues from State Sources:
Other State Aids 10-3XXX 1,973 0 0
Categorical Special Education Aid 10-3132 131,083 131,083 131,083
Equalization Aid 10-3176 303,767 272,420 299,055
Categorical Security Aid 10-3177 17,066 0 0
Categorical Transportation Aid 10-3121 14,120 0 0
SUBTOTAL  468,009 403,503 430,138
Revenues from Federal Sources:
Equalization Aid - ARRA ESF 16-4520 64,825 0 0
Equalization Aid - ARRA GSF 17-4521 2,509 0 0
Education Jobs Fund 18-4522 0 0 17,781
SUBTOTAL  67,334 0 17,781
Adjustment for Prior Year Encumbrances  0 3,885 0
Actual Revenues (Over)/Under Expenditures  90,883 0 0
TOTAL OPERATING BUDGET  2,682,418 2,754,417 2,760,139
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 0 41,748 0
TOTAL REVENUES FROM STATE SOURCES  0 41,748 0
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 98,606 53,032 45,077
Other 20-4XXX 3,807 0 2,380
TOTAL REVENUES FROM FEDERAL SOURCES  102,413 53,032 47,457
TOTAL GRANTS AND ENTITLEMENTS  102,413 94,780 47,457
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 2 0
Transfers from Other Funds 40-5200 0 0 49,226
Revenues from Local Sources:
Local Tax Levy 40-1210 202,518 188,118 154,292
TOTAL REVENUES FROM LOCAL SOURCES  202,518 188,118 154,292
TOTAL LOCAL REPAYMENT OF DEBT  202,518 188,120 203,518
TOTAL REPAYMENT OF DEBT  202,518 188,120 203,518
TOTAL REVENUES/SOURCES  2,987,349 3,037,317 3,011,114
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  2,987,349 3,037,317 3,011,114

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,164,9501,238,9691,270,740
Special Education 11-2XX-100-XXX128,681144,921142,715
Basic Skills/Remedial 11-230-100-XXX55,68443,6719,955
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX12,6847,5009,400
Support Services:
Tuition 11-000-100-XXX54,85627,80720,000
Attendance and Social Work Services 11-000-211-XXX14,53114,89115,440
Health Services 11-000-213-XXX32,86533,97434,390
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217185,561160,066165,192
Guidance 11-000-218-XXX12,81213,44520,500
Child Study Teams 11-000-219-XXX69,08056,73763,000
Improvement of Instructional Services 11-000-221-XXX38,13033,93347,000
Educational Media Services - School Library 11-000-222-XXX19,72420,00020,260
Instructional Staff Training Services 11-000-223-XXX3,8765,2364,000
General Administration 11-000-230-XXX178,134175,321177,916
School Administration 11-000-240-XXX20,21218,97917,520
Central Svcs & Admin Info Technology 11-000-25X-XXX57,63962,80058,710
Operation and Maintenance of Plant Services 11-000-26X-XXX211,476205,300224,120
Student Transportation Services 11-000-270-XXX64,22041,00050,000
Personal Services - Employee Benefits 11-XXX-XXX-2XX332,505376,662393,875
Total Support Services Expenditures 1,295,6211,246,1511,311,923
TOTAL GENERAL CURRENT EXPENSE 2,657,6202,681,2122,744,733
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604002
Facilities Acquisition and Construction Services 12-000-4XX-XXX24,79873,20515,404
TOTAL CAPITAL EXPENDITURES 24,79873,20515,406
OPERATING BUDGET GRAND TOTAL 2,682,4182,754,4172,760,139
SPECIAL GRANTS AND ENTITLEMENTS
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX041,7480
Total State Projects 041,7480
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX98,60653,03245,077
Other Special Projects 20-XXX-XXX-XXX3,80702,380
Total Federal Projects 102,41353,03247,457
TOTAL GRANTS AND ENTITLEMENTS 102,41394,78047,457
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX202,518188,120203,518
TOTAL REPAYMENT OF DEBT 202,518188,120203,518
Total Expenditures 2,987,3493,037,3173,011,114
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 2,987,3493,037,3173,011,114

 

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 Budget222,281127,51262,51262,512
  Repayment of Debt2200
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve12,59512,596-20
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0000
      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 Cost9,7869,91410,10710,31810,482
Total Classroom Instruction6,2746,3626,4046,7606,732
Classroom-Salaries and Benefits5,9356,1636,1996,4836,482
Classroom-General Supplies and Textbooks320165143174184
Classroom-Purchased Services and Other18346110467
Total Support Services1,2511,6741,6771,4971,628
Support Services-Salaries and Benefits6971,0631,0379251,001
Total Administrative Costs1,0821,1491,1191,1401,121
Administration-Salaries and Benefits650856743761741
Legal Costs05444
Total Operations and Maintenance of Plant1,133932875888960
Operations & Maintenance of Plant-Salary & Ben.625543425445457
Total Food Services Costs00000
Total Extracurricular Costs4657333341
Total Equipment Costs00000
Employee Benefits as a % of Salaries16.418.221.720.821.6

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
  • Consortium purchasing
  • ACES/ACT
  • Joint Insurance Fund
  • Gateway Business Services for the following:
  • Curriculum Services
  • CST
  • Professional Development
  • Equipment sharing
  • Bus jointures

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,276,975 (A)
Estimated Net Taxable Valuation (as of 01/31/2011)292,521,581 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1000.7784 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,448,180 (D)
Estimated Net Taxable Valuation (as of 01/31/2011)292,521,581 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1000.8369 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,276,975 (G)
Estimated Equalized Valuation (as of 10/01/2010)276,305,320 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.8241 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,448,180 (J)
Estimated Equalized Valuation (as of 10/01/2010)276,305,320 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.8860 (L)

 

Administrative Salaries
Employee Name: Frank Vogel 
Job TitleSuperintendent 
Base Annual Salary99,567 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract12/01/2007 
  Ending Date of Contract06/30/2014 
  Contracted Number of Annual Work Days260 
  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 20 
  Description of Other Contracted Non-working DaysHolidays as provided. 
Benefits: 
Allowances9,300 
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 Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment BenefitsPer diem up to $15k upon separation. 
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