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User Friendly Budgets
2012-13

GLOUCESTER - PAULSBORO BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time9969761,001
spacing
Pupils on Roll - Special Full-Time238240254
Private School Placements668
spacing
Pupils Sent to Other Districts-Reg Prog10910
Pupils Sent to Other Dists-Spec Ed Prog252529
Pupils Received11096103
Pupils in State Facilities843

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 2,126,591 2,231,693
Withdrawal from Cap Res-for Local Share 10-307 0 30,643 47,060
Revenues from Local Sources:
Local Tax Levy 10-1210 4,706,960 4,801,099 5,135,064
Tuition 10-1300 1,710,901 1,704,831 1,470,782
Unrestricted Miscellaneous Revenues 10-1XXX 126,291 50,000 314,597
SUBTOTAL  6,544,152 6,555,930 6,920,443
Revenues from State Sources:
School Choice Aid 10-3116 0 0 21,510
Extraordinary Aid 10-3131 107,330 100,000 100,000
Categorical Special Education Aid 10-3132 586,424 586,424 607,236
Equalization Aid 10-3176 10,856,974 11,057,362 11,197,699
Categorical Security Aid 10-3177 0 0 67,857
Categorical Transportation Aid 10-3121 0 0 23,075
SUBTOTAL  11,550,728 11,743,786 12,017,377
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 80,618 80,000 80,000
SUBTOTAL  80,618 492,410 80,000
Adjustment for Prior Year Encumbrances  0 55,345 0
Actual Revenues (Over)/Under Expenditures  -80,710 0 0
TOTAL OPERATING BUDGET  18,094,788 21,004,705 21,296,573
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 15,128 241,300 190,411
Revenues from State Sources:
Preschool Education Aid 20-3218 225,637 81,950 151,800
Other Restricted Entitlements 20-32XX 84,773 0 0
TOTAL REVENUES FROM STATE SOURCES  310,410 81,950 151,800
Revenues from Federal Sources:
Title I 20-4411-4416 1,096,566 764,775 682,694
Title II 20-4451-4455 103,620 0 91,890
Title III 20-4491-4494 1,724 0 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 427,039 243,332 133,654
TOTAL REVENUES FROM FEDERAL SOURCES  1,628,949 1,008,107 908,238
Transfers from Operating Budget-PreK 20-5200 0 241,300 190,411
TOTAL GRANTS AND ENTITLEMENTS  1,954,487 1,572,657 1,440,860
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 2 1
Revenues from Local Sources:
Local Tax Levy 40-1210 160,965 155,803 150,644
TOTAL REVENUES FROM LOCAL SOURCES  160,965 155,803 150,644
Revenues from State Sources:
Debt Service Aid Type II 40-3160 165,201 159,905 154,610
TOTAL LOCAL REPAYMENT OF DEBT  326,166 315,710 305,255
Actual Revenues (Over)/Under Expenditures  -1 0 0
TOTAL REPAYMENT OF DEBT  326,165 315,710 305,255
TOTAL REVENUES/SOURCES  20,375,440 22,893,072 23,042,688
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Operating Budget-PreK 20-5200 0 241,300 190,411
TOTAL REVENUES/SOURCES NET OF TRANSFERS  20,375,440 22,651,772 22,852,277

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX4,763,3175,774,4505,445,189
Special Education 11-2XX-100-XXX1,592,2281,703,3301,714,243
Basic Skills/Remedial 11-230-100-XXX567,722574,364622,387
Bilingual Education 11-240-100-XXX7,3209,92010,850
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX83,80896,902100,228
School Sponsored Athletics 11-402-100-XXX373,340501,064510,193
Support Services:
Tuition 11-000-100-XXX1,414,4281,447,1491,749,695
Attendance and Social Work Services 11-000-211-XXX41,61766,64572,748
Health Services 11-000-213-XXX210,301177,984187,714
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217255,330285,831291,193
Guidance 11-000-218-XXX297,491319,633318,105
Child Study Teams 11-000-219-XXX489,346546,240586,552
Improvement of Instructional Services 11-000-221-XXX266,645287,435271,895
Educational Media Services - School Library 11-000-222-XXX403,316466,266449,910
Instructional Staff Training Services 11-000-223-XXX23,30489,03565,392
General Administration 11-000-230-XXX432,311494,670516,086
School Administration 11-000-240-XXX901,402944,124863,793
Central Svcs & Admin Info Technology 11-000-25X-XXX290,640283,467378,206
Operation and Maintenance of Plant Services 11-000-26X-XXX1,437,1672,078,1092,127,313
Student Transportation Services 11-000-270-XXX514,984602,405479,186
Personal Services - Employee Benefits 11-XXX-XXX-2XX3,425,9753,876,5084,193,633
Food Services 11-000-310-XXX150,000109,75470,000
Total Support Services Expenditures 10,554,25712,075,25512,621,421
TOTAL GENERAL CURRENT EXPENSE 17,941,99220,735,28521,024,511
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604030,6430
Equipment 12-XXX-XXX-73X34,095188,222201,792
Facilities Acquisition and Construction Services 12-000-4XX-XXX33,7013,5304,845
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-93185,00030,64347,060
TOTAL CAPITAL EXPENDITURES 152,796253,038253,697
Transfer of Funds to Charter Schools 10-000-100-56X016,38218,365
OPERATING BUDGET GRAND TOTAL 18,094,78821,004,70521,296,573
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX15,128241,300190,411
Preschool Education Aid:
Instruction 20-218-100-XXX157,969240,573246,953
Support Services 20-218-200-XXX67,66882,67791,758
Facilities Acquisition and Construction Services 20-218-400-XXX003,500
TOTAL PRESCHOOL EDUCATION AID 225,637323,250342,211
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX5,91100
Nonpublic Nursing Services 20-XXX-XXX-XXX7,00400
Other Special Projects 20-XXX-XXX-XXX71,85800
Total State Projects 310,410323,250342,211
Federal Projects:
Title I 20-XXX-XXX-XXX1,096,566764,775682,694
Title II 20-XXX-XXX-XXX103,620091,890
Title III 20-XXX-XXX-XXX1,72400
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX427,039243,332133,654
Total Federal Projects 1,628,9491,008,107908,238
TOTAL GRANTS AND ENTITLEMENTS 1,954,4871,572,6571,440,860
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX326,165315,710305,255
TOTAL REPAYMENT OF DEBT 326,165315,710305,255
Total Expenditures 20,375,44022,893,07223,042,688
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 20,375,44022,651,77223,042,688

 

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 Budget146,2202,472,1492,577,251345,558
  Repayment of Debt2310
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve67,51145,75447,0600
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve2,237,715000
      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 Cost12,72113,27615,33015,43415,107
Total Classroom Instruction7,3017,5598,6108,6548,433
Classroom-Salaries and Benefits6,8707,1317,9307,9627,941
Classroom-General Supplies and Textbooks242220310313241
Classroom-Purchased Services and Other189208370379250
Total Support Services1,9062,0572,4192,3052,291
Support Services-Salaries and Benefits1,6271,7461,9011,8231,832
Total Administrative Costs1,5131,6661,7101,7851,771
Administration-Salaries and Benefits1,2901,3661,3691,4501,350
Legal Costs08112524
Total Operations and Maintenance of Plant1,3371,3611,8501,9411,945
Operations & Maintenance of Plant-Salary & Ben.792753897914908
Board Contribution to Food Services1561231439056
Total Extracurricular Costs463471542606612
Total Equipment Costs028135155164
Employee Benefits as a % of Salaries34.332.83534.137.7

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
  • 1. Health insurance for medical premiums is contracted through Southern
  • New Jersey Regional Health Insurance Fund (SNJRHIF). The SNJRHIF
  • is made up of both school districts and municipalities.
  • 2. Property and casualty insurance is purchased through School Alliance
  • Insurance Fund (SAIF) which is made up of over 180 school districts.
  • 3. Special Education transportation is contracted through Gloucester
  • County Special Service School District (GCSSD).
  • 4. Trash, recycling, water, and sewer are provided at no cost from the
  • Borough of Paulsboro.
  • 5. Nonpublic funds received are distributed through services provided
  • by GCSSD.
  • 6. OT, PT, speech, and auxiliary special education services are
  • obtained through GCSSD.
  • 7. Telecommunication services are purchased through "ACT" cooperative
  • of schools in New Jersey.

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,124,753 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)250,415,226 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1002.0465 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy5,277,976 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)250,415,226 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1002.1077 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,124,753 (G)
Estimated Equalized Valuation (as of 10/01/2011)449,135,050 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1001.1410 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy5,277,976 (J)
Estimated Equalized Valuation (as of 10/01/2011)449,135,050 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1001.1751 (L)

 

Administrative Salaries
Employee Name: Dr. Frank Scambia 
Job TitleSuperintendent 
Base Annual Salary152,674 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2007 
  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: 
Allowances4,910 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other257 
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  Description of: 
   Buyback of Sick Days at the End of ContractPaid upon TPAF retirement 
   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 Comments 
Employee Name: Jennifer Johnson 
Job TitleBusiness Administrator 
Base Annual Salary112,200 
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: 
Allowances4,820 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other979 
  Retirement Plans
Contractual Post-Employment Benefits Amount3,720 
  Description of: 
   Buyback of Sick Days at the End of ContractPaid only upon TPAF retirement 
   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 Comments