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User Friendly Budgets
2012-13

GLOUCESTER - NATIONAL PARK BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time251226228
spacing
Pupils on Roll - Special Full-Time373533
Private School Placements011
spacing
Pupils Sent to Other Districts-Reg Prog120
Pupils Sent to Other Dists-Spec Ed Prog679
Pupils Received099

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 55,419 163,519
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 0 60,000 75,000
Revenues from Local Sources:
Local Tax Levy 10-1210 1,710,736 1,738,150 1,772,913
Tuition 10-1300 7,300 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 3 100 10
Other Restricted Miscellaneous Revenues 10-1XXX 0 0 3,300
Unrestricted Miscellaneous Revenues 10-1XXX 29,875 3,800 1,000
SUBTOTAL  1,747,914 1,742,050 1,777,223
Revenues from State Sources:
Other State Aids 10-3XXX 11,161 0 0
Categorical Special Education Aid 10-3132 144,881 144,881 147,000
Equalization Aid 10-3176 1,797,860 1,835,491 1,883,930
Categorical Security Aid 10-3177 0 0 11,641
Categorical Transportation Aid 10-3121 0 0 6,510
SUBTOTAL  1,953,902 1,980,372 2,049,081
Revenues from Federal Sources:
SUBTOTAL  0 72,824 0
Adjustment for Prior Year Encumbrances  0 68,592 0
Actual Revenues (Over)/Under Expenditures  -100,894 0 0
TOTAL OPERATING BUDGET  3,600,922 3,979,257 4,064,823
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Preschool Education Aid 20-3218 138,480 103,860 88,190
TOTAL REVENUES FROM STATE SOURCES  138,480 103,860 88,190
Revenues from Federal Sources:
Title I 20-4411-4416 56,897 55,953 42,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 110,259 87,142 74,075
Other 20-4XXX 15,569 17,888 2,335
TOTAL REVENUES FROM FEDERAL SOURCES  182,725 160,983 118,410
Transfers from Operating Budget-PreK 20-5200 4,943 49,598 64,893
TOTAL GRANTS AND ENTITLEMENTS  326,148 314,441 271,493
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 14,552 0
Revenues from Local Sources:
Local Tax Levy 40-1210 159,974 182,803 202,266
TOTAL REVENUES FROM LOCAL SOURCES  159,974 182,803 202,266
Revenues from State Sources:
Debt Service Aid Type II 40-3160 123,189 124,085 124,655
TOTAL LOCAL REPAYMENT OF DEBT  283,163 321,440 326,921
TOTAL REPAYMENT OF DEBT  283,163 321,440 326,921
TOTAL REVENUES/SOURCES  4,210,233 4,615,138 4,663,237
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Operating Budget-PreK 20-5200 4,943 49,598 64,893
TOTAL REVENUES/SOURCES NET OF TRANSFERS  4,205,290 4,565,540 4,598,344

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,238,0591,330,2481,360,468
Special Education 11-2XX-100-XXX308,617294,595335,037
Basic Skills/Remedial 11-230-100-XXX48,90948,14895,538
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX4,9086,4006,850
Community Services Programs/Operations 11-800-330-XXX4,0414,9004,900
Support Services:
Tuition 11-000-100-XXX42,609136,875118,364
Attendance and Social Work Services 11-000-211-XXX3,0006,0506,500
Health Services 11-000-213-XXX59,04661,10863,959
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217191,669195,487196,209
Guidance 11-000-218-XXX33,76647,00154,716
Child Study Teams 11-000-219-XXX75,56993,439104,030
Improvement of Instructional Services 11-000-221-XXX35,33139,71444,772
Educational Media Services - School Library 11-000-222-XXX74,99482,70586,505
Instructional Staff Training Services 11-000-223-XXX1,8635,0005,000
General Administration 11-000-230-XXX123,839100,11697,320
School Administration 11-000-240-XXX138,216160,550164,022
Central Svcs & Admin Info Technology 11-000-25X-XXX72,11979,80878,755
Operation and Maintenance of Plant Services 11-000-26X-XXX311,130407,573389,335
Student Transportation Services 11-000-270-XXX68,50891,600112,692
Personal Services - Employee Benefits 11-XXX-XXX-2XX644,842722,340659,341
Total Support Services Expenditures 1,876,5012,229,3662,181,520
TOTAL GENERAL CURRENT EXPENSE 3,481,0353,913,6573,984,313
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604100,00000
Interest Earned on Capital Reserve 10-604310010
Equipment 12-XXX-XXX-73X6,62400
Facilities Acquisition and Construction Services 12-000-4XX-XXX13,2605,5005,500
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931060,00075,000
TOTAL CAPITAL EXPENDITURES 119,88765,60080,510
OPERATING BUDGET GRAND TOTAL 3,600,9223,979,2574,064,823
SPECIAL GRANTS AND ENTITLEMENTS
Preschool Education Aid:
Instruction 20-218-100-XXX95,962101,12499,088
Support Services 20-218-200-XXX47,46152,33453,995
TOTAL PRESCHOOL EDUCATION AID 143,423153,458153,083
Other State Projects:
Total State Projects 143,423153,458153,083
Federal Projects:
Title I 20-XXX-XXX-XXX56,89755,95342,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX110,25987,14274,075
Other Special Projects 20-XXX-XXX-XXX15,56917,8882,335
Total Federal Projects 182,725160,983118,410
TOTAL GRANTS AND ENTITLEMENTS 326,148314,441271,493
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX283,163321,440326,921
TOTAL REPAYMENT OF DEBT 283,163321,440326,921
Total Expenditures 4,210,2334,615,1384,663,237
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 4,205,2904,565,5404,663,237

 

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 Budget328,986306,289287,715250,000
  Repayment of Debt14,55214,55200
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve80,516180,519120,61945,629
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve6,186125,804125,8040
      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 Cost11,38812,27312,95614,51714,718
Total Classroom Instruction6,9857,7147,9058,8079,038
Classroom-Salaries and Benefits6,7057,3637,5308,2768,549
Classroom-General Supplies and Textbooks243316312458424
Classroom-Purchased Services and Other3735637364
Total Support Services2,0551,9532,1532,3782,466
Support Services-Salaries and Benefits1,1391,1081,1021,2281,233
Total Administrative Costs1,0461,3161,3501,5151,491
Administration-Salaries and Benefits540598717793786
Legal Costs03668
Total Operations and Maintenance of Plant1,2661,2491,4961,7591,665
Operations & Maintenance of Plant-Salary & Ben.610650674741726
Board Contribution to Food Services00000
Total Extracurricular Costs1722303234
Total Equipment Costs023000
Employee Benefits as a % of Salaries29.432.736.336.231.4

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
  • Business Services - the district shares a School Business Administrator/
  • Bd. Secy., payroll & accounts payable staff with Gateway Regional at a
  • cost of $64,955 for 2012-13.
  • Curriculum - the district is in a consortium with Gateway Reg, Wenonah,
  • Westville & Woodbury Heights school districts for curriculum services,
  • sharing a coordinator and secretary. Cost for 2012-13: $29,087.
  • Child Study Team - shares services wtih Gateway Reg, Wenonah, Westville
  • & Woodbury Heights. Staff includes a director, psychologist, social
  • workers, clerical staff & any other special education related services/
  • specialists. Cost for 2012-13: $78,779.
  • Food Services - the district has a contract through Gateway Regional
  • with Sodexo for breakfast & lunch services.
  • Transportation - the district contracts with Gateway Regional for bussing
  • services as often as possible for optimal cost savings measures working
  • with the other Gateway constituent districts to share routes for special
  • education.
  • Superintendent - the district shares a Superintendent with Gateway Reg. &
  • Westville, reducing administrative costs.
  • Health Benefits - the district belongs to the Grinspec Trust for medical,
  • Rx and dental coverage aligning itself with a large number of districts
  • for better rate guarantees.
  • Property insurance - the district belongs to the Gloucester, Cumberland,
  • Salem School Districts Joint Insurance Fund to get better pricing for
  • property, legal liability and workers compensation insurance.
  • Misc. - the district is in other various consortium and co-ops (ACES,
  • MRESC, etc) for maximum savings on utilities, phone, supplies.

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,772,913 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)177,851,622 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1000.9968 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,975,179 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)177,851,622 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1001.1106 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,772,913 (G)
Estimated Equalized Valuation (as of 10/01/2011)183,333,429 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.9670 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,975,179 (J)
Estimated Equalized Valuation (as of 10/01/2011)183,333,429 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1001.0774 (L)

 

Administrative Salaries
Employee Name: Carla Bittner 
Job TitlePrincipal 
Base Annual Salary96,860 
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 15 
  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: 
Allowances825 
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 CommentsPrincipal is new, hired 8/23/10, and is not eligible for unused sick day reimbursement 
Employee Name: Service Agreement 
Job TitleSuperintendent part-time interim Supt. 
Base Annual Salary
Full Time Equivalents (FTE)0.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract08/31/2012 
  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 Commentsinterlocal agreement with Gateway Reg. High School for Superintendent svcs at $500/day, part-time basis, approx. 2.5 days/week for July & August 2011; no sick day reimb - paid by GRHS 
Employee Name: Shared Services 
Job TitleSuperintendent 
Base Annual Salary
Full Time Equivalents (FTE)0.0 
Shared with another district?
Shared County 
Shared District1715 
Shared Job TitleSuperintendent 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract09/01/2011 
  Ending Date of Contract06/30/2016 
  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 Superintendent between the districts of Gateway Regional, National Park and Westville - cost $35,000 - no sick/vacation day reimb., would be paid by GRHS 
Employee Name: Shared Services Agreement 
Job TitleBusiness Administrator 
Base Annual Salary
Full Time Equivalents (FTE)0.0 
Shared with another district?
Shared County 
Shared District1715 
Shared Job TitleSchool Business Administrator 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  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 svcs agreement with Gateway Reg High School for SBA/BS, payroll & a/c payable - therefore no sick/vacation day reimburesment - would be paid by GRHS