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User Friendly Budgets
2012-13

GLOUCESTER - DEPTFORD TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time3,8513,8633,897
Pupils on Roll Regular Shared-Time210
spacing
Pupils on Roll - Special Full-Time529501509
Pupils on Roll - Special Shared-Time121010
Private School Placements212027
spacing
Pupils Sent to Other Districts-Reg Prog14103
Pupils Sent to Other Dists-Spec Ed Prog514147
Pupils Received321012
Pupils in State Facilities322

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,500,000 2,088,346
Revenues from Local Sources:
Local Tax Levy 10-1210 33,285,000 33,520,000 34,692,139
Tuition 10-1300 78,651 197,162 192,585
Interest Earned on Capital Reserve Funds 10-1XXX 0 2,000 0
Unrestricted Miscellaneous Revenues 10-1XXX 166,561 288,075 507,000
SUBTOTAL  33,530,212 34,007,237 35,391,724
Revenues from State Sources:
Extraordinary Aid 10-3131 259,722 106,000 200,000
Other State Aids 10-3XXX 26,731 0 0
Categorical Special Education Aid 10-3132 2,107,675 2,107,675 2,235,785
Equalization Aid 10-3176 18,636,217 19,224,564 19,822,167
Categorical Security Aid 10-3177 0 0 426,865
Categorical Transportation Aid 10-3121 0 0 280,289
SUBTOTAL  21,030,345 21,438,239 22,965,106
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 85,956 82,247 92,547
SUBTOTAL  85,956 891,681 92,547
Adjustment for Prior Year Encumbrances  0 1,382,581 0
Actual Revenues (Over)/Under Expenditures  454,992 0 0
TOTAL OPERATING BUDGET  55,101,505 59,219,738 60,537,723
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Preschool Education Aid 20-3218 817,113 736,077 1,018,388
Other Restricted Entitlements 20-32XX 257,432 383,750 103,121
TOTAL REVENUES FROM STATE SOURCES  1,074,545 1,119,827 1,121,509
Revenues from Federal Sources:
Title I 20-4411-4416 440,692 891,425 757,711
Title II 20-4451-4455 102,239 223,562 190,028
Title III 20-4491-4494 23,716 21,950 18,658
Title IV 20-4471-4474 880 0 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 2,031,496 1,361,905 1,157,619
Other 20-4XXX 191,304 105,467 0
TOTAL REVENUES FROM FEDERAL SOURCES  2,790,327 2,604,309 2,124,016
TOTAL GRANTS AND ENTITLEMENTS  3,864,872 3,724,136 3,245,525
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 450,369 0
Revenues from Local Sources:
Local Tax Levy 40-1210 1,405,650 991,721 1,439,980
TOTAL REVENUES FROM LOCAL SOURCES  1,405,650 991,721 1,439,980
TOTAL LOCAL REPAYMENT OF DEBT  1,405,650 1,442,090 1,439,980
Actual Revenues (Over)/Under Expenditures  36,730 0 0
TOTAL REPAYMENT OF DEBT  1,442,380 1,442,090 1,439,980
TOTAL REVENUES/SOURCES  60,408,757 64,385,964 65,223,228
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  60,408,757 64,385,964 65,223,228

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX18,695,83419,842,69521,467,672
Special Education 11-2XX-100-XXX4,741,6535,416,6133,020,936
Basic Skills/Remedial 11-230-100-XXX388,548411,426489,393
Bilingual Education 11-240-100-XXX171,379208,313219,925
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX246,394324,272255,039
School Sponsored Athletics 11-402-100-XXX392,814473,871442,083
Community Services Programs/Operations 11-800-330-XXX0750
Support Services:
Tuition 11-000-100-XXX2,082,1143,112,7333,153,883
Attendance and Social Work Services 11-000-211-XXX112,541103,87760,471
Health Services 11-000-213-XXX787,550827,863646,953
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2171,217,7681,255,7511,434,503
Guidance 11-000-218-XXX744,485843,226991,595
Child Study Teams 11-000-219-XXX956,1371,248,885946,234
Improvement of Instructional Services 11-000-221-XXX460,453396,388363,192
Educational Media Services - School Library 11-000-222-XXX715,954675,320535,877
Instructional Staff Training Services 11-000-223-XXX230,087300,404362,250
General Administration 11-000-230-XXX739,435836,498880,578
School Administration 11-000-240-XXX2,093,9832,469,7362,294,045
Central Svcs & Admin Info Technology 11-000-25X-XXX1,394,8031,705,3161,383,331
Operation and Maintenance of Plant Services 11-000-26X-XXX5,431,5175,834,3786,075,584
Student Transportation Services 11-000-270-XXX3,114,6803,353,8903,109,334
Personal Services - Employee Benefits 11-XXX-XXX-2XX9,250,6517,586,47012,075,166
Food Services 11-000-310-XXX0300,0000
Total Support Services Expenditures 29,332,15830,850,73534,312,996
TOTAL GENERAL CURRENT EXPENSE 53,968,78057,528,00060,208,044
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60402,0000
Equipment 12-XXX-XXX-73X283,22877,34920,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX830,8471,437,546140,880
TOTAL CAPITAL EXPENDITURES 1,114,0751,516,895160,880
Summer School:
Instruction 13-422-100-XXX18,6503,0000
Total Summer School 18,6503,0000
Other Special Schools:
Instruction 13-4XX-100-XXX042,64736,000
Support Services 13-4XX-200-XXX071,29372,000
Total Other Special Schools 0113,940108,000
TOTAL SPECIAL SCHOOLS 18,650116,940108,000
Transfer of Funds to Charter Schools 10-000-100-56X057,90360,799
OPERATING BUDGET GRAND TOTAL 55,101,50559,219,73860,537,723
SPECIAL GRANTS AND ENTITLEMENTS
Preschool Education Aid:
Instruction 20-218-100-XXX721,149736,0771,018,388
Support Services 20-218-200-XXX95,96400
TOTAL PRESCHOOL EDUCATION AID 817,113736,0771,018,388
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX12,9229,5810
Nonpublic Auxiliary Services 20-XXX-XXX-XXX108,589135,9220
Nonpublic Handicapped Services 20-XXX-XXX-XXX57,98575,5650
Nonpublic Nursing Services 20-XXX-XXX-XXX13,20113,6850
Other Special Projects 20-XXX-XXX-XXX64,735148,997103,121
Total State Projects 1,074,5451,119,8271,121,509
Federal Projects:
Title I 20-XXX-XXX-XXX440,692891,425757,711
Title II 20-XXX-XXX-XXX102,239223,562190,028
Title III 20-XXX-XXX-XXX23,71621,95018,658
Title IV 20-XXX-XXX-XXX88000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX2,031,4961,361,9051,157,619
Other Special Projects 20-XXX-XXX-XXX191,304105,4670
Total Federal Projects 2,790,3272,604,3092,124,016
TOTAL GRANTS AND ENTITLEMENTS 3,864,8723,724,1363,245,525
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,442,3801,442,0901,439,980
TOTAL REPAYMENT OF DEBT 1,442,3801,442,0901,439,980
Total Expenditures 60,408,75764,385,96465,223,228
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 60,408,75764,385,96465,223,228

 

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 Budget1,031,8521,388,4832,859,9601,388,483
  Repayment of Debt487,099450,36900
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1,523,076248,088250,088250,088
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve2,104,0842,116,869616,8690
      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 Cost11,34911,39511,37911,83912,469
Total Classroom Instruction7,5827,0366,9067,1997,703
Classroom-Salaries and Benefits7,2266,6556,6046,7567,319
Classroom-General Supplies and Textbooks268197213267196
Classroom-Purchased Services and Other8818489176188
Total Support Services1,1021,4781,4811,4971,557
Support Services-Salaries and Benefits9851,3601,3711,3751,438
Total Administrative Costs1,1361,1681,1811,3041,296
Administration-Salaries and Benefits8169649639701,092
Legal Costs09151417
Total Operations and Maintenance of Plant1,3041,4221,4461,4741,587
Operations & Maintenance of Plant-Salary & Ben.666851838844869
Board Contribution to Food Services64066690
Total Extracurricular Costs159177203209197
Total Equipment Costs1136560185
Employee Benefits as a % of Salaries23.625.622.819.531.6

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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
  • fund(GCSSD JIF)-Property,causaulty,vehicle, workers compensation,boiler/
  • machinery,and legal liablity. Educational Data Services-cooperative
  • purchasing agreement with over 130 school districts:purchase supplies,
  • athletics and custodial supplies. A Xerox paper consortium through
  • Pittsgrove Township Schools, a cafeteria supply consortium through
  • Alloway Township Schools and the purchase of computer equipment through
  • Middlesex Regional Educational Services Commission.
  • ACES consortium- with over 400 districts-gas, electrict and telephones.
  • shared services with Deptford Township-sharing of big equipment between
  • the school district and Deptford Township. Also the Township does paving
  • of the school district parking lots and the Board of Education grounds
  • crew does cutting for the Township.

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy34,692,139 (A)
Estimated Net Taxable Valuation (as of 03/26/2012)2,897,546,845 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1001.1973 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy36,132,119 (D)
Estimated Net Taxable Valuation (as of 03/26/2012)2,897,546,845 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1001.2470 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy34,692,139 (G)
Estimated Equalized Valuation (as of 03/26/2012)4,459,301,831 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.7780 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy36,132,119 (J)
Estimated Equalized Valuation (as of 03/26/2012)4,459,301,831 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.8103 (L)

 

Administrative Salaries
Employee Name: Carolyn Morehead 
Job TitleAssistant Superintendent 
Base Annual Salary138,140 
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 Days 
Benefits: 
Allowances1,990 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other2,616 
  Retirement Plans
Contractual Post-Employment Benefits Amount45,188 
  Description of: 
   Buyback of Sick Days at the End of Contractcapped as of 2007 
   Buyback of Vacation Days at the End of Contractvacation days accrued at 1/260th 
   Buyback of Personal Days at the End of Contractn/a 
   Other Contractual Post-Employment Benefitsn/a n/a n/a 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cashn/a 
   Annual Option to Buy Back Vacation Time in Cashn/a 
   Annual Option to Buy Back Personal Time in Cashn/a 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Kelly Brazelton 
Job TitleAsst Business Administrator 
Base Annual Salary85,000 
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 Days 
Benefits: 
Allowances2,300 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount3,433 
  Description of: 
   Buyback of Sick Days at the End of ContractNot elig until retirement from TPAF 
   Buyback of Vacation Days at the End of ContractDaily rate at 1/260th 
   Buyback of Personal Days at the End of ContractRolls into sick time 
   Other Contractual Post-Employment BenefitsNone None None 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in CashNone 
   Annual Option to Buy Back Vacation Time in CashNone 
   Annual Option to Buy Back Personal Time in CashRolls into sick time 
   All Other In-Kind or Other Remuneration 
Additional CommentsSick days paid at $150.00 capped at $15,000.00 only at time of retirement under TPAF Per DASAS agreement 7/1/11