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User Friendly Budgets
2012-13

GLOUCESTER - WOODBURY CITY

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time1,2951,2811,313
spacing
Pupils on Roll - Special Full-Time241227227
Pupils on Roll - Special Shared-Time640
Private School Placements151513
spacing
Pupils Sent to Other Districts-Reg Prog152
Pupils Sent to Other Dists-Spec Ed Prog131517
Pupils Received1837
Pupils in State Facilities221

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 431,141 812,749
Revenues from Local Sources:
Local Tax Levy 10-1210 10,944,106 11,108,268 11,108,268
Tuition 10-1300 237,970 66,000 66,000
Interest Earned on Capital Reserve Funds 10-1XXX 1,200 500 500
Unrestricted Miscellaneous Revenues 10-1XXX 102,886 30,000 30,000
SUBTOTAL  11,286,162 11,204,768 11,204,768
Revenues from State Sources:
Extraordinary Aid 10-3131 130,509 60,000 60,000
Other State Aids 10-3XXX 58,878 0 0
Categorical Special Education Aid 10-3132 807,195 807,195 839,641
Equalization Aid 10-3176 9,963,631 10,195,751 10,648,277
Categorical Security Aid 10-3177 0 0 82,752
Categorical Transportation Aid 10-3121 0 0 41,990
SUBTOTAL  10,960,213 11,062,946 11,672,660
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 83,379 49,000 47,000
SUBTOTAL  229,998 310,139 47,000
Adjustment for Prior Year Encumbrances  0 557,171 0
Actual Revenues (Over)/Under Expenditures  -572,801 0 0
TOTAL OPERATING BUDGET  21,903,572 23,566,165 23,737,177
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 24,545 0 0
Revenues from State Sources:
Preschool Education Aid - Pr Yr Carryover 20-3218 0 6,112 51,324
Preschool Education Aid 20-3218 320,981 313,590 319,530
TOTAL REVENUES FROM STATE SOURCES  320,981 319,702 370,854
Revenues from Federal Sources:
Title I 20-4411-4416 930,731 967,217 616,911
Title II 20-4451-4455 134,509 135,381 96,902
Title III 20-4491-4494 0 34,589 29,401
I.D.E.A. Part B (Handicapped) 20-4420-4429 763,948 813,492 413,180
Other 20-4XXX 134,312 264,319 264,319
TOTAL REVENUES FROM FEDERAL SOURCES  1,963,500 2,214,998 1,420,713
TOTAL GRANTS AND ENTITLEMENTS  2,309,026 2,534,700 1,791,567
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 363,504 990
Transfers from Other Funds 40-5200 361,720 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 834,197 1,364,184 1,821,562
TOTAL REVENUES FROM LOCAL SOURCES  834,197 1,364,184 1,821,562
Revenues from State Sources:
Debt Service Aid Type II 40-3160 193,218 193,722 193,901
TOTAL LOCAL REPAYMENT OF DEBT  1,389,135 1,921,410 2,016,453
Actual Revenues (Over)/Under Expenditures  457,938 0 0
TOTAL REPAYMENT OF DEBT  1,847,073 1,921,410 2,016,453
TOTAL REVENUES/SOURCES  26,059,671 28,022,275 27,545,197
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  26,059,671 28,022,275 27,545,197

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX7,278,6577,395,6357,239,161
Special Education 11-2XX-100-XXX1,692,8981,701,7171,931,083
Basic Skills/Remedial 11-230-100-XXX345,075352,175360,917
Bilingual Education 11-240-100-XXX51,88254,46355,583
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX145,907166,802168,101
School Sponsored Athletics 11-402-100-XXX359,274394,519370,284
Other Instructional Programs 11-4XX-100-XXX090,56788,307
Before/After School Programs 11-421-XXX-XXX36,56047,15451,722
Summer School 11-422-XXX-XXX58,75024,81539,815
Alternative Education Programs - Instructional 11-423-XXX-XXX88,25389,99587,430
Other Supplemental/At-Risk Programs 11-424-XXX-XXX11,71023,1258,075
Support Services:
Tuition 11-000-100-XXX1,160,7781,329,7941,251,592
Attendance and Social Work Services 11-000-211-XXX24,57727,67332,354
Health Services 11-000-213-XXX257,470278,123237,135
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217358,715420,215485,891
Guidance 11-000-218-XXX666,239673,636666,326
Child Study Teams 11-000-219-XXX542,233563,959586,645
Improvement of Instructional Services 11-000-221-XXX144,338224,028289,720
Educational Media Services - School Library 11-000-222-XXX179,799154,687156,199
Instructional Staff Training Services 11-000-223-XXX45,32288,249186,455
General Administration 11-000-230-XXX592,219678,487559,661
School Administration 11-000-240-XXX904,197986,752897,302
Central Svcs & Admin Info Technology 11-000-25X-XXX453,515480,363442,180
Operation and Maintenance of Plant Services 11-000-26X-XXX2,080,6481,991,9541,828,588
Student Transportation Services 11-000-270-XXX579,843664,900663,002
Personal Services - Employee Benefits 11-XXX-XXX-2XX3,489,6563,974,5184,367,944
Total Support Services Expenditures 11,479,54912,537,33812,650,994
TOTAL GENERAL CURRENT EXPENSE 21,548,51522,878,30523,051,472
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040500500
Equipment 12-XXX-XXX-73X129,66553,03017,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX225,392607,540640,381
TOTAL CAPITAL EXPENDITURES 355,057661,070657,881
Transfer of Funds to Charter Schools 10-000-100-56X026,79027,824
OPERATING BUDGET GRAND TOTAL 21,903,57223,566,16523,737,177
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX24,54500
Preschool Education Aid:
Instruction 20-218-100-XXX288,981315,029217,396
Support Services 20-218-200-XXX32,0004,673148,458
Facilities Acquisition and Construction Services 20-218-400-XXX005,000
TOTAL PRESCHOOL EDUCATION AID 320,981319,702370,854
Other State Projects:
Total State Projects 320,981319,702370,854
Federal Projects:
Title I 20-XXX-XXX-XXX930,731967,217616,911
Title II 20-XXX-XXX-XXX134,509135,38196,902
Title III 20-XXX-XXX-XXX034,58929,401
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX763,948813,492413,180
Other Special Projects 20-XXX-XXX-XXX134,312264,319264,319
Total Federal Projects 1,963,5002,214,9981,420,713
TOTAL GRANTS AND ENTITLEMENTS 2,309,0262,534,7001,791,567
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,847,0731,921,4102,016,453
TOTAL REPAYMENT OF DEBT 1,847,0731,921,4102,016,453
Total Expenditures 26,059,67128,022,27527,545,197
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 26,059,67128,022,27527,545,197

 

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 Budget482,754542,703740,700460,180
  Repayment of Debt822,432364,4949900
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve313,060864,260864,760865,260
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve755,860929,247532,2290
      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 Cost12,47913,18313,59614,06113,981
Total Classroom Instruction7,5827,9578,2648,3718,400
Classroom-Salaries and Benefits7,0167,4227,6857,6867,887
Classroom-General Supplies and Textbooks310326344408320
Classroom-Purchased Services and Other257209235277192
Total Support Services1,7251,7892,0042,0122,228
Support Services-Salaries and Benefits1,5501,6591,8351,8351,962
Total Administrative Costs1,4151,5231,5201,7191,531
Administration-Salaries and Benefits1,1611,2141,2561,3551,266
Legal Costs0441615
Total Operations and Maintenance of Plant1,3201,4861,3361,4701,346
Operations & Maintenance of Plant-Salary & Ben.627610659685672
Board Contribution to Food Services00000
Total Extracurricular Costs413397435451434
Total Equipment Costs1088553514
Employee Benefits as a % of Salaries24.825.427.427.930.6

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
  • Participation in shared services provides the district with substantial c
  • ost savings. Woodbury has been sharing the services of our Speech,
  • Occupational Therapist and Evaluation and Research Coordinator positions
  • with other local school districts. We continue to utilize some services
  • from the City of Woodbury for tree maintenance and the use of the city's
  • gasoline pumps. Additionally, just added this year, the City has reduced
  • our water/sewer rate to reflect actual costs and the School is providing
  • the City with Computer Consulting services. The District utilizes shared
  • servcies with the Gloucester County Special Services School District,
  • such as contracted Transportation, Nonpublic Administrative Services, PT
  • services and professinoal development. The District also contracts with
  • Gateway School District for Transportation Services and vehicle maintenan
  • ce services. Additionally, the district joins with other school district
  • s for the bidding and purchase of copy paper. The ACES and ACT programs
  • are used for the bidding and purchase of utilities and telephone services
  • through Sterling High School for matters that can not be handled in house
  • . Lastly, the school district is a member of the School Alliance
  • Insurance Fund which creates an insurance pool for property and liabilit
  • y insurance and automobile insurance.

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy11,108,268 (A)
Estimated Net Taxable Valuation (as of 02/22/2012)617,876,477 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1001.7978 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy12,701,141 (D)
Estimated Net Taxable Valuation (as of 02/22/2012)617,876,477 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1002.0556 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy11,108,268 (G)
Estimated Equalized Valuation (as of 10/01/2011)629,499,289 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1001.7646 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy12,701,141 (J)
Estimated Equalized Valuation (as of 10/01/2011)629,499,289 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1002.0177 (L)

 

Administrative Salaries
Employee Name: Charles Alter 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary103,485 
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: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount15,989 
  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 BenefitsSick days buyout at retirement only. 
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: Ian Gordon 
Job TitleInformation Technology 
Base Annual Salary88,853 
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: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount8,720 
  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 BenefitsSick days buyout at retirement only. 
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: Joseph Jones III 
Job TitleSuperintendent 
Base Annual Salary159,866 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2008 
  Ending Date of Contract06/30/2013 
  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: 
Allowances3,080 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans11,493 
Contractual Post-Employment Benefits Amount21,500 
  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 BenefitsUpon Retirement 
Other/In-Kind Remuneration3,331 
  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: Kara L. Huber 
Job TitleBusiness Administrator 
Base Annual Salary108,212 
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: 
Allowances1,665 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount8,536 
  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 CommentsSick time buyout only upon retirement and must have 10 years in pension whic h I do not have to date.