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User Friendly Budgets
2012-13

GLOUCESTER - ELK TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time343347355
spacing
Pupils on Roll - Special Full-Time454737
Private School Placements211
spacing
Pupils Sent to Other Districts-Reg Prog100
Pupils Sent to Other Dists-Spec Ed Prog235
Pupils Received31113

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 251,000 513,460
Transfers from Other Funds 10-5200 121 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 2,247,237 2,332,830 2,369,005
Tuition 10-1300 290,769 30,000 29,541
Interest Earned on Capital Reserve Funds 10-1XXX 1,293 300 300
Unrestricted Miscellaneous Revenues 10-1XXX 17,860 9,000 8,999
SUBTOTAL  2,557,159 2,372,130 2,407,845
Revenues from State Sources:
Extraordinary Aid 10-3131 27,706 33,730 25,000
Other State Aids 10-3XXX 5,920 0 0
Categorical Special Education Aid 10-3132 179,377 155,238 191,058
Equalization Aid 10-3176 1,898,933 1,898,933 1,957,435
Categorical Security Aid 10-3177 60,810 60,810 62,959
Adjustment Aid 10-3178 0 0 38,757
Categorical Transportation Aid 10-3121 103,865 179,377 164,293
SUBTOTAL  2,276,611 2,328,088 2,439,502
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 8,685 5,925 7,319
SUBTOTAL  8,685 88,762 7,319
Adjustment for Prior Year Encumbrances  0 46,611 0
Actual Revenues (Over)/Under Expenditures  -422,067 0 0
TOTAL OPERATING BUDGET  4,420,509 5,086,591 5,368,126
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 1,326 0 0
Revenues from State Sources:
Preschool Education Aid 20-3218 67,643 63,664 68,918
TOTAL REVENUES FROM STATE SOURCES  67,643 63,664 68,918
Revenues from Federal Sources:
Title I 20-4411-4416 74,076 68,550 73,417
Title II 20-4451-4455 20,471 15,853 13,437
I.D.E.A. Part B (Handicapped) 20-4420-4429 104,758 90,043 81,149
Other 20-4XXX 62,937 29,928 24,809
TOTAL REVENUES FROM FEDERAL SOURCES  262,242 204,374 192,812
TOTAL GRANTS AND ENTITLEMENTS  331,211 268,038 261,730
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1 1
Revenues from Local Sources:
Local Tax Levy 40-1210 117,863 119,902 116,539
TOTAL REVENUES FROM LOCAL SOURCES  117,863 119,902 116,539
Revenues from State Sources:
Debt Service Aid Type II 40-3160 85,121 86,590 84,163
TOTAL LOCAL REPAYMENT OF DEBT  202,984 206,493 200,703
TOTAL REPAYMENT OF DEBT  202,984 206,493 200,703
TOTAL REVENUES/SOURCES  4,954,704 5,561,122 5,830,559
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  4,954,704 5,561,122 5,830,559

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,506,9041,546,5601,670,850
Special Education 11-2XX-100-XXX275,707283,497319,715
Basic Skills/Remedial 11-230-100-XXX139,946141,416168,850
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX3,5603,5004,000
Other Instructional Programs 11-4XX-100-XXX8,83600
Before/After School Programs 11-421-XXX-XXX08,7878,000
Summer School 11-422-XXX-XXX09,92810,500
Support Services:
Tuition 11-000-100-XXX236,184230,743371,358
Attendance and Social Work Services 11-000-211-XXX11,38411,96412,550
Health Services 11-000-213-XXX69,49771,56174,700
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21790,04097,463101,000
Guidance 11-000-218-XXX17,26716,79215,150
Child Study Teams 11-000-219-XXX80,973121,729132,900
Improvement of Instructional Services 11-000-221-XXX43,37146,85650,150
Educational Media Services - School Library 11-000-222-XXX115,234108,118101,850
Instructional Staff Training Services 11-000-223-XXX1,4763,43024,000
General Administration 11-000-230-XXX91,632110,03797,700
School Administration 11-000-240-XXX164,994175,686177,950
Central Svcs & Admin Info Technology 11-000-25X-XXX159,267160,726180,203
Operation and Maintenance of Plant Services 11-000-26X-XXX371,307431,957446,250
Student Transportation Services 11-000-270-XXX278,367388,488329,500
Personal Services - Employee Benefits 11-XXX-XXX-2XX726,9811,060,312988,950
Food Services 11-000-310-XXX20,00027,00027,000
Total Support Services Expenditures 2,477,9743,062,8623,131,211
TOTAL GENERAL CURRENT EXPENSE 4,412,9275,056,5505,313,126
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040300300
Equipment 12-XXX-XXX-73X5,62424,74147,670
Facilities Acquisition and Construction Services 12-000-4XX-XXX002,030
TOTAL CAPITAL EXPENDITURES 5,62425,04150,000
Summer School:
Instruction 13-422-100-XXX1,9585,0005,000
Total Summer School 1,9585,0005,000
TOTAL SPECIAL SCHOOLS 1,9585,0005,000
OPERATING BUDGET GRAND TOTAL 4,420,5095,086,5915,368,126
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX1,32600
Preschool Education Aid:
Instruction 20-218-100-XXX67,64363,66468,918
TOTAL PRESCHOOL EDUCATION AID 67,64363,66468,918
Other State Projects:
Total State Projects 67,64363,66468,918
Federal Projects:
Title I 20-XXX-XXX-XXX74,07668,55073,417
Title II 20-XXX-XXX-XXX20,47115,85313,437
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX104,75890,04381,149
Other Special Projects 20-XXX-XXX-XXX62,93729,92824,809
Total Federal Projects 262,242204,374192,812
TOTAL GRANTS AND ENTITLEMENTS 331,211268,038261,730
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX202,984206,492200,702
Increase in Debt Service Reserve 40-608011
TOTAL REPAYMENT OF DEBT 202,984206,493200,703
Total Expenditures 4,954,7045,561,1225,830,559
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 4,954,7045,561,1225,830,559

 

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 Budget256,750501,725307,293250,000
  Repayment of Debt1110
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve171,776173,068173,368173,668
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve291,064461,362456,1670
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0012

 

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 Cost11,18710,32111,41511,42111,929
Total Classroom Instruction7,1406,5407,1497,0687,501
Classroom-Salaries and Benefits6,8286,3756,9196,8297,194
Classroom-General Supplies and Textbooks248123146176184
Classroom-Purchased Services and Other64428364122
Total Support Services1,4151,3661,5371,5981,663
Support Services-Salaries and Benefits1,3201,1851,4271,4161,449
Total Administrative Costs1,3841,2501,3841,3821,366
Administration-Salaries and Benefits960811932926876
Legal Costs0591813
Total Operations and Maintenance of Plant1,1481,1001,2581,2881,313
Operations & Maintenance of Plant-Salary & Ben.639635710706712
Board Contribution to Food Services8852696969
Total Extracurricular Costs1212141214
Total Equipment Costs1615063122
Employee Benefits as a % of Salaries2926.537.137.332.6

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
  • SEE ATTACHED

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,350,918 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)398,413,164 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1000.5901 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,469,138 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)398,413,164 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1000.6197 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,350,918 (G)
Estimated Equalized Valuation (as of 10/01/2011)379,220,225 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.6199 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,469,138 (J)
Estimated Equalized Valuation (as of 10/01/2011)379,220,225 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.6511 (L)

 

Administrative Salaries
Employee Name: PEG BOYD 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary95,721 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract 
  Ending Date of Contract 
  Contracted Number of Annual Work Days
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days
  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: 
Allowances5,409 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other17,270 
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  Description of: 
   Buyback of Sick Days at the End of ContractMAXIMUM PERMITTED BY LAW 
   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 CommentsSICK DAY BUYOUT WILL BE BASED ON DAYS AVAILABLE AT RETIREMENT WITH A MAXIMUM AMOUT LIMITED BY LAW 
Employee Name: RONNIE GINSBERG 
Job TitlePrincipal 
Base Annual Salary84,662 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract 
  Ending Date of Contract 
  Contracted Number of Annual Work Days
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days
  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: 
Allowances825 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other17,270 
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  Description of: 
   Buyback of Sick Days at the End of ContractMAXIMUM PERMITTED BY LAW 
   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 CommentsSICK DAY BUYOUT WILL BE BASED ON DAYS AVAILABLE AT RETIREMENT WITH A MAXIMUM AMOUNT LIMITED BY LAW 
Employee Name: SHARED SERVICE AGREEMENT 
Job TitleBusiness Administrator 
Base Annual Salary
Full Time Equivalents (FTE)0.0 
Shared with another district? 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract 
  Ending Date of Contract 
  Contracted Number of Annual Work Days
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days
  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: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  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 CommentsSHARED SERVICES WITH DELSEA REGIONAL