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User Friendly Budgets
2012-13

GLOUCESTER - WOODBURY HEIGHTS BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time189186188
spacing
Pupils on Roll - Special Full-Time293035
Private School Placements211
spacing
Pupils Sent to Other Dists-Spec Ed Prog1199

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 75,000 75,000
Revenues from Local Sources:
Local Tax Levy 10-1210 2,220,314 2,264,720 2,310,014
Unrestricted Miscellaneous Revenues 10-1XXX 60,101 5,000 5,000
SUBTOTAL  2,280,415 2,269,720 2,315,014
Revenues from State Sources:
Extraordinary Aid 10-3131 11,738 0 0
Other State Aids 10-3XXX 348 0 0
Categorical Special Education Aid 10-3132 124,184 124,184 129,527
Equalization Aid 10-3176 764,699 796,458 853,015
Categorical Security Aid 10-3177 0 0 4,551
Categorical Transportation Aid 10-3121 0 0 5,275
SUBTOTAL  900,969 920,642 992,368
Revenues from Federal Sources:
SUBTOTAL  0 34,715 0
Adjustment for Prior Year Encumbrances  0 2,832 0
Actual Revenues (Over)/Under Expenditures  -13,049 0 0
TOTAL OPERATING BUDGET  3,168,335 3,302,909 3,382,382
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 295,102 0 0
TOTAL REVENUES FROM STATE SOURCES  295,102 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 23,202 20,326 17,277
Title II 20-4451-4455 12,903 0 0
Title IV 20-4471-4474 50 0 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 176,536 107,667 91,440
Other 20-4XXX 0 17,040 12,792
TOTAL REVENUES FROM FEDERAL SOURCES  212,691 145,033 121,509
TOTAL GRANTS AND ENTITLEMENTS  507,793 145,033 121,509
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 0 34,534 33,765
TOTAL REVENUES FROM LOCAL SOURCES  0 34,534 33,765
TOTAL LOCAL REPAYMENT OF DEBT  0 34,534 33,765
TOTAL REPAYMENT OF DEBT  0 34,534 33,765
TOTAL REVENUES/SOURCES  3,676,128 3,482,476 3,537,656
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  3,676,128 3,482,476 3,537,656

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,067,3301,124,0391,131,714
Special Education 11-2XX-100-XXX314,713288,548347,662
Basic Skills/Remedial 11-230-100-XXX128,731132,767135,015
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX8,4878,9789,647
Support Services:
Tuition 11-000-100-XXX306,900273,731232,381
Attendance and Social Work Services 11-000-211-XXX9,85010,31910,423
Health Services 11-000-213-XXX49,86251,31853,677
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217105,155110,951123,646
Guidance 11-000-218-XXX32,33136,42036,947
Child Study Teams 11-000-219-XXX62,41178,41472,215
Improvement of Instructional Services 11-000-221-XXX29,40833,01933,145
Educational Media Services - School Library 11-000-222-XXX52,44955,50655,919
Instructional Staff Training Services 11-000-223-XXX06,25012,328
General Administration 11-000-230-XXX211,980212,143212,794
School Administration 11-000-240-XXX48,27051,39851,021
Central Svcs & Admin Info Technology 11-000-25X-XXX74,88373,71880,901
Operation and Maintenance of Plant Services 11-000-26X-XXX173,644208,332229,761
Student Transportation Services 11-000-270-XXX121,18895,000112,000
Personal Services - Employee Benefits 11-XXX-XXX-2XX370,125432,860440,693
Total Support Services Expenditures 1,648,4561,729,3791,757,851
TOTAL GENERAL CURRENT EXPENSE 3,167,7173,283,7113,381,889
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X018,8390
Facilities Acquisition and Construction Services 12-000-4XX-XXX618359493
TOTAL CAPITAL EXPENDITURES 61819,198493
OPERATING BUDGET GRAND TOTAL 3,168,3353,302,9093,382,382
SPECIAL GRANTS AND ENTITLEMENTS
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX21,71300
Nonpublic Auxiliary Services 20-XXX-XXX-XXX121,11000
Nonpublic Handicapped Services 20-XXX-XXX-XXX126,55100
Nonpublic Nursing Services 20-XXX-XXX-XXX25,72800
Total State Projects 295,10200
Federal Projects:
Title I 20-XXX-XXX-XXX23,20220,32617,277
Title II 20-XXX-XXX-XXX12,90300
Title IV 20-XXX-XXX-XXX5000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX176,536107,66791,440
Other Special Projects 20-XXX-XXX-XXX017,04012,792
Total Federal Projects 212,691145,033121,509
TOTAL GRANTS AND ENTITLEMENTS 507,793145,033121,509
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX034,53433,765
TOTAL REPAYMENT OF DEBT 034,53433,765
Total Expenditures 3,676,1283,482,4763,537,656
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 3,676,1283,482,4763,537,656

 

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 Budget247,192265,958265,958190,958
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve5555
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0000
      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 Cost11,61512,43113,15413,49513,621
Total Classroom Instruction7,6268,2128,5138,6808,733
Classroom-Salaries and Benefits7,3918,0278,2238,3488,292
Classroom-General Supplies and Textbooks181156189202241
Classroom-Purchased Services and Other5429101130199
Total Support Services1,7151,7151,9231,9591,969
Support Services-Salaries and Benefits9689791,0201,0381,017
Total Administrative Costs1,3871,6041,6231,7601,759
Administration-Salaries and Benefits5464905111,0881,185
Legal Costs0104299
Total Operations and Maintenance of Plant8328551,0471,0461,108
Operations & Maintenance of Plant-Salary & Ben.370399435444433
Board Contribution to Food Services00000
Total Extracurricular Costs5645495052
Total Equipment Costs850120870
Employee Benefits as a % of Salaries20.820.323.322.422

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 service agreements for the following servi
  • ces:
  • Business Seervices, Child Study Team, Curiculum Consortium,Technology Ser
  • vices, transportation and food services. The district participates in
  • ACES and ACT.

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,287,367 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)197,453,576 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1001.1584 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,321,516 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)197,453,576 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1001.1757 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,287,367 (G)
Estimated Equalized Valuation (as of 10/01/2011)276,004,468 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.8287 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,321,516 (J)
Estimated Equalized Valuation (as of 10/01/2011)276,004,468 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.8411 (L)

 

Administrative Salaries
Employee Name: Shared Services Agreement 
Job TitleBusiness Administrator 
Base Annual Salary
Full Time Equivalents (FTE)0.0 
Shared with another district?
Shared County 
Shared District5740 
Shared Job TitleBusiness 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 CommentsBusiness Services thru Shared Service agreement with Gateway. $66,251 
Employee Name: Stephen Derkoski 
Job TitleSuperintendent 
Base Annual Salary124,000 
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 14 
  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: 
Allowances900 
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 CommentsInterim position. No provision for pa y out of sick or vacation.