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User Friendly Budgets
2012-13

GLOUCESTER - WESTVILLE BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time280291305
spacing
Pupils on Roll - Special Full-Time505441
Private School Placements112
spacing
Pupils Sent to Other Districts-Reg Prog026
Pupils Sent to Other Dists-Spec Ed Prog334
Pupils Received191416

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 250,000 391,730
Revenues from Local Sources:
Local Tax Levy 10-1210 1,976,358 2,015,885 2,100,420
Tuition 10-1300 262,666 157,125 154,525
Unrestricted Miscellaneous Revenues 10-1XXX 15,479 18,475 20,000
SUBTOTAL  2,254,503 2,191,485 2,274,945
Revenues from State Sources:
Extraordinary Aid 10-3131 57,537 45,933 35,000
Other State Aids 10-3XXX 2,088 0 0
Categorical Special Education Aid 10-3132 158,679 158,679 165,354
Equalization Aid 10-3176 2,092,481 2,162,033 2,171,563
Categorical Security Aid 10-3177 0 0 14,787
Categorical Transportation Aid 10-3121 0 0 5,452
SUBTOTAL  2,310,785 2,366,645 2,392,156
Revenues from Federal Sources:
SUBTOTAL  0 82,264 0
Adjustment for Prior Year Encumbrances  0 45,349 0
Actual Revenues (Over)/Under Expenditures  -38,070 0 0
TOTAL OPERATING BUDGET  4,527,218 4,935,743 5,058,831
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Preschool Education Aid 20-3218 118,810 114,510 143,396
TOTAL REVENUES FROM STATE SOURCES  118,810 114,510 143,396
Revenues from Federal Sources:
Title I 20-4411-4416 104,820 81,255 76,000
Title II 20-4451-4455 0 0 15,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 145,109 86,473 83,700
Other 20-4XXX 28,980 18,197 17,419
TOTAL REVENUES FROM FEDERAL SOURCES  278,909 185,925 192,119
Transfers from Operating Budget-PreK 20-5200 80,462 166,954 60,833
TOTAL GRANTS AND ENTITLEMENTS  478,181 467,389 396,348
REPAYMENT OF DEBT
Transfers from Other Funds 40-5200 0 0 243
Transfers from Capital Reserve 40-5210 12,135 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 176,464 188,755 193,230
TOTAL REVENUES FROM LOCAL SOURCES  176,464 188,755 193,230
TOTAL LOCAL REPAYMENT OF DEBT  188,599 188,755 193,473
Actual Revenues (Over)/Under Expenditures  1 0 0
TOTAL REPAYMENT OF DEBT  188,600 188,755 193,473
TOTAL REVENUES/SOURCES  5,193,999 5,591,887 5,648,652
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Operating Budget-PreK 20-5200 80,462 166,954 60,833
Transfers from Capital Reserve 40-5210 12,135 0 0
TOTAL REVENUES/SOURCES NET OF TRANSFERS  5,101,402 5,424,933 5,587,819

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,471,8571,566,5951,524,297
Special Education 11-2XX-100-XXX558,623589,883622,141
Basic Skills/Remedial 11-230-100-XXX292,313223,812231,073
Bilingual Education 11-240-100-XXX3,5325,7005,700
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX7,04224,79526,300
Support Services:
Tuition 11-000-100-XXX162,752258,785295,545
Attendance and Social Work Services 11-000-211-XXX1,5212,5003,000
Health Services 11-000-213-XXX68,67474,67976,465
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217129,746133,739157,183
Child Study Teams 11-000-219-XXX228,055241,060265,135
Improvement of Instructional Services 11-000-221-XXX30,90939,88943,700
Educational Media Services - School Library 11-000-222-XXX43,69746,91746,975
Instructional Staff Training Services 11-000-223-XXX9543,6503,650
General Administration 11-000-230-XXX140,261152,123145,618
School Administration 11-000-240-XXX141,789152,583153,143
Central Svcs & Admin Info Technology 11-000-25X-XXX112,534118,324119,414
Operation and Maintenance of Plant Services 11-000-26X-XXX321,982355,040364,426
Student Transportation Services 11-000-270-XXX103,723117,500124,000
Personal Services - Employee Benefits 11-XXX-XXX-2XX659,908797,020839,197
Total Support Services Expenditures 2,146,5052,493,8092,637,451
TOTAL GENERAL CURRENT EXPENSE 4,479,8724,904,5945,046,962
CAPITAL EXPENDITURES
Facilities Acquisition and Construction Services 12-000-4XX-XXX35,21131,14911,869
Capital Reserve-Transfer to Repayment of Debt 12-000-4XX-93312,13500
TOTAL CAPITAL EXPENDITURES 47,34631,14911,869
OPERATING BUDGET GRAND TOTAL 4,527,2184,935,7435,058,831
SPECIAL GRANTS AND ENTITLEMENTS
Preschool Education Aid:
Instruction 20-218-100-XXX168,464238,569166,594
Support Services 20-218-200-XXX30,80842,89537,635
TOTAL PRESCHOOL EDUCATION AID 199,272281,464204,229
Other State Projects:
Total State Projects 199,272281,464204,229
Federal Projects:
Title I 20-XXX-XXX-XXX104,82081,25576,000
Title II 20-XXX-XXX-XXX0015,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX145,10986,47383,700
Other Special Projects 20-XXX-XXX-XXX28,98018,19717,419
Total Federal Projects 278,909185,925192,119
TOTAL GRANTS AND ENTITLEMENTS 478,181467,389396,348
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX188,600188,755193,473
TOTAL REPAYMENT OF DEBT 188,600188,755193,473
Total Expenditures 5,193,9995,591,8875,648,652
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 5,101,4025,424,9335,648,652

 

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 Budget339,775479,798455,211233,735
  Repayment of Debt1000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve71,7411,5131,5131,513
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve267,121230,957170,2540
      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 Cost12,15712,94813,71413,45713,788
Total Classroom Instruction8,5598,8709,1379,0619,202
Classroom-Salaries and Benefits8,2308,6268,8468,7768,869
Classroom-General Supplies and Textbooks266206241237277
Classroom-Purchased Services and Other6339504957
Total Support Services1,4711,6811,8571,7881,961
Support Services-Salaries and Benefits7739191,0159751,052
Total Administrative Costs1,1111,3251,4501,4001,384
Administration-Salaries and Benefits622757815786776
Legal Costs06162923
Total Operations and Maintenance of Plant9671,0471,2081,1291,157
Operations & Maintenance of Plant-Salary & Ben.346442492454457
Board Contribution to Food Services00000
Total Extracurricular Costs4926628084
Total Equipment Costs00000
Employee Benefits as a % of Salaries20.623.728.928.329.3

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
  • The district has formal shared services agreements for Business Services,
  • Child Study Team Services & Superintendent Services. The district acts
  • as lead LEA in a shared services agreement to provide Curriculum Services
  • to Wenonah, Woodbury Heights, National Park and Gateway Regional HS. Di
  • stricts also shares food services, and transportation with Gateway HS.

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,058,153 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)160,763,731 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1001.2802 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,249,267 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)160,763,731 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1001.3991 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,058,153 (G)
Estimated Equalized Valuation (as of 10/01/2011)260,308,322 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.7907 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,249,267 (J)
Estimated Equalized Valuation (as of 10/01/2011)260,308,322 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.8641 (L)

 

Administrative Salaries
Employee Name: Debbie Wilson 
Job TitleCoordinator/Dir./Mgr./Supvr. Curriculum Coordinator 
Base Annual Salary92,428 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Shared County 
Shared District5870 
Shared Job TitleCurriculum Coordinator 
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 Daysshared with NP, Wenonah 
Benefits: 
Allowances100 
Bonuses
Stipends5,000 
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 BenefitsMust retire with 15 years in disctict. Does not qualify at 6/30/12. 
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: Renee Egan 
Job TitlePrincipal 
Base Annual Salary101,908 
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: 
Allowances500 
Bonuses
Stipends5,000 
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 Benefitsmust retiree after 15 years in distric t. Does not qualify @6/30/12 
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: Shared Services Agreement 
Job TitleSuperintendent Superintendent 
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 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 Daysshared w/Westville & Gateway 
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 CommentsBusiness and Superintendent Services a re shared services with Gateway