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User Friendly Budgets
2012-13

GLOUCESTER - CLAYTON BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time1,1841,2061,268
spacing
Pupils on Roll - Special Full-Time153164170
Pupils on Roll - Special Shared-Time300
Private School Placements101212
spacing
Pupils Sent to Other Districts-Reg Prog699
Pupils Sent to Other Dists-Spec Ed Prog362020
Pupils Received17296
Pupils in State Facilities222

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 712,354 1,189,502
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 700,000 0 0
Transfers from Other Funds 10-5200 105,576 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 6,942,151 7,164,595 7,411,722
Other Local Governmental Units - Unrestricted 10-12XX 5,254 50,000 50,000
Tuition 10-1300 50,479 45,830 94,805
Transportation Fees from Other LEAs 10-1420-1440 4,519 3,000 3,575
Interest Earned on Capital Reserve Funds 10-1XXX 0 100 25
Unrestricted Miscellaneous Revenues 10-1XXX 94,958 98,245 98,000
SUBTOTAL  7,097,361 7,361,770 7,658,127
Revenues from State Sources:
Extraordinary Aid 10-3131 103,897 60,000 80,000
Other State Aids 10-3XXX 16,302 0 0
Categorical Special Education Aid 10-3132 672,662 672,662 709,151
Equalization Aid 10-3176 8,140,698 8,311,759 8,710,339
Categorical Security Aid 10-3177 0 0 161,888
Categorical Transportation Aid 10-3121 0 0 63,240
SUBTOTAL  8,933,559 9,044,421 9,724,618
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 17,780 30,978 31,017
SUBTOTAL  38,174 341,015 31,017
Adjustment for Prior Year Encumbrances  0 51,872 0
Actual Revenues (Over)/Under Expenditures  -351,990 0 0
TOTAL OPERATING BUDGET  16,522,680 17,511,432 18,603,264
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 7,850 0 0
Revenues from State Sources:
Preschool Education Aid - Pr Yr Carryover 20-3218 0 47,549 25,000
Preschool Education Aid 20-3218 265,576 322,696 321,339
Other Restricted Entitlements 20-32XX 524,350 490,678 490,678
TOTAL REVENUES FROM STATE SOURCES  789,926 860,923 837,017
Revenues from Federal Sources:
Title I 20-4411-4416 377,154 363,360 310,000
Title II 20-4451-4455 63,002 49,028 41,674
Title IV 20-4471-4474 986 0 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 435,136 282,369 250,000
Other 20-4XXX 953,713 720,710 0
TOTAL REVENUES FROM FEDERAL SOURCES  1,829,991 1,415,467 601,674
TOTAL GRANTS AND ENTITLEMENTS  2,627,767 2,276,390 1,438,691
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 22,506 0
Revenues from Local Sources:
Local Tax Levy 40-1210 865,594 902,700 924,356
TOTAL REVENUES FROM LOCAL SOURCES  865,594 902,700 924,356
Revenues from State Sources:
Debt Service Aid Type II 40-3160 303,589 302,671 303,406
TOTAL LOCAL REPAYMENT OF DEBT  1,169,183 1,227,877 1,227,762
TOTAL REPAYMENT OF DEBT  1,169,183 1,227,877 1,227,762
TOTAL REVENUES/SOURCES  20,319,630 21,015,699 21,269,717
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  20,319,630 21,015,699 21,269,717

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX4,700,7494,985,7635,257,861
Special Education 11-2XX-100-XXX1,097,0551,234,3461,362,166
Basic Skills/Remedial 11-230-100-XXX160,370146,712153,924
Bilingual Education 11-240-100-XXX19,92227,14046,084
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX96,98691,347121,885
School Sponsored Athletics 11-402-100-XXX268,303279,463303,364
Alternative Education Programs - Instructional 11-423-XXX-XXX0039,744
Support Services:
Tuition 11-000-100-XXX1,493,4141,877,3651,405,748
Attendance and Social Work Services 11-000-211-XXX0250250
Health Services 11-000-213-XXX149,009163,054167,143
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217672,085452,530473,977
Guidance 11-000-218-XXX223,094338,851435,244
Child Study Teams 11-000-219-XXX290,013411,636443,830
Improvement of Instructional Services 11-000-221-XXX199,187109,901185,518
Educational Media Services - School Library 11-000-222-XXX133,173144,176148,806
Instructional Staff Training Services 11-000-223-XXX1,7934,6503,400
General Administration 11-000-230-XXX400,642522,312475,313
School Administration 11-000-240-XXX760,027856,763923,422
Central Svcs & Admin Info Technology 11-000-25X-XXX262,799314,406315,901
Operation and Maintenance of Plant Services 11-000-26X-XXX1,140,7871,395,4301,455,802
Student Transportation Services 11-000-270-XXX667,844923,151930,477
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,952,4043,073,0393,751,187
Total Support Services Expenditures 9,346,27110,587,51411,116,018
TOTAL GENERAL CURRENT EXPENSE 15,689,65617,352,28518,401,046
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60423,40510025
Equipment 12-XXX-XXX-73X50,55335,00033,847
Facilities Acquisition and Construction Services 12-000-4XX-XXX759,066109,125160,333
TOTAL CAPITAL EXPENDITURES 833,024144,225194,205
Transfer of Funds to Charter Schools 10-000-100-56X014,9228,013
OPERATING BUDGET GRAND TOTAL 16,522,68017,511,43218,603,264
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX7,85000
Preschool Education Aid:
Instruction 20-218-100-XXX214,366277,259346,339
Support Services 20-218-200-XXX51,21076,4460
Facilities Acquisition and Construction Services 20-218-400-XXX016,5400
TOTAL PRESCHOOL EDUCATION AID 265,576370,245346,339
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX16,76814,25314,253
Nonpublic Auxiliary Services 20-XXX-XXX-XXX110,135103,016103,016
Nonpublic Handicapped Services 20-XXX-XXX-XXX105,42882,35482,354
Nonpublic Nursing Services 20-XXX-XXX-XXX18,05016,88816,888
Other Special Projects 20-XXX-XXX-XXX273,969274,167274,167
Total State Projects 789,926860,923837,017
Federal Projects:
Title I 20-XXX-XXX-XXX377,154363,360310,000
Title II 20-XXX-XXX-XXX63,00249,02841,674
Title IV 20-XXX-XXX-XXX98600
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX435,136282,369250,000
Other Special Projects 20-XXX-XXX-XXX953,713720,7100
Total Federal Projects 1,829,9911,415,467601,674
TOTAL GRANTS AND ENTITLEMENTS 2,627,7672,276,3901,438,691
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,169,1831,227,8771,227,762
TOTAL REPAYMENT OF DEBT 1,169,1831,227,8771,227,762
Total Expenditures 20,319,63021,015,69921,269,717
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 20,319,63021,015,69921,269,717

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/10
Audited
Balance
6/30/11
Estimated
Balance
6/30/12
Estimated
Balance
6/30/13
Unassigned:
  General Operating Budget389,811406,6291,232,689339,175
  Repayment of Debt22,50622,50600
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve705,39521,81221,91221,937
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve692,7791,008,342295,9880
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2009-10
Actual
2010-11
Actual
2011-12
Original
Budget
2011-12
Revised
Budget
2012-13
Proposed
Budget
Total Budgetary Comparative Per Pupil Cost10,61610,43411,05310,89611,420
Total Classroom Instruction6,1336,1686,5956,3516,687
Classroom-Salaries and Benefits5,8815,9956,3726,1186,468
Classroom-General Supplies and Textbooks21598160169176
Classroom-Purchased Services and Other3874636343
Total Support Services1,6621,5181,4481,4521,611
Support Services-Salaries and Benefits1,2121,0261,0741,0841,229
Total Administrative Costs1,3351,3671,4601,5511,524
Administration-Salaries and Benefits1,1641,1731,2201,2981,279
Legal Costs01551615
Total Operations and Maintenance of Plant1,0649901,1651,1511,173
Operations & Maintenance of Plant-Salary & Ben.561515586545617
Board Contribution to Food Services00000
Total Extracurricular Costs387347335333371
Total Equipment Costs12638443824
Employee Benefits as a % of Salaries26.732.93431.734.9

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2012 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 2011-12 revised appropriations and 2012-13 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 trans
  • portation, insurance, paper products, office supplies, maintenance,
  • custodial supplies, technology, 403(b) administration and energy. We
  • also participate in shared services with the Borough of Clayton for
  • plowing, maintenance and fuel.

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy7,411,722 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)288,500,455 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1002.5691 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy8,336,078 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)288,500,455 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1002.8895 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy7,411,722 (G)
Estimated Equalized Valuation (as of 10/01/2011)510,415,009 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1001.4521 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy8,336,078 (J)
Estimated Equalized Valuation (as of 10/01/2011)510,415,009 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1001.6332 (L)

 

Administrative Salaries
Employee Name: Cleve Bryan 
Job TitleSuperintendent 
Base Annual Salary144,542 
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 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
  Description of Other Contracted Non-working DaysBEREVEMENT IMMEDIATE FAMILY 
Benefits: 
Allowances1,545 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other2,400 
  Retirement Plans
Contractual Post-Employment Benefits Amount28,679 
  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 BenefitsUpon retirement $100 per day to max Unused vac at 1/260 max of 30 days 
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 Salary99,221 
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 Contract06/30/2012 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 20 
  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 DaysBEREVEMENT IMMEDIATE FAMILY 
Benefits: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other2,000 
  Retirement Plans
Contractual Post-Employment Benefits Amount26,519 
  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 BenefitsUpon retirement-$60/day to max of $15k Unused vac days at 1/260 upto 30 days 
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