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User Friendly Budgets
2012-13

CAMDEN - GIBBSBORO BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time219220230
spacing
Pupils on Roll - Special Full-Time292628
Private School Placements100
spacing
Pupils Sent to Other Dists-Spec Ed Prog022

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 144,738 157,113
Revenues from Local Sources:
Local Tax Levy 10-1210 2,480,161 2,480,161 2,529,761
Unrestricted Miscellaneous Revenues 10-1XXX 10,768 30,000 28,260
SUBTOTAL  2,490,929 2,510,161 2,558,021
Revenues from State Sources:
Other State Aids 10-3XXX 1,740 0 0
Categorical Special Education Aid 10-3132 120,782 120,782 128,648
Equalization Aid 10-3176 729,246 729,246 760,307
Categorical Security Aid 10-3177 18,710 18,710 18,806
Adjustment Aid 10-3178 385,647 428,766 377,509
Categorical Transportation Aid 10-3121 19,412 19,412 19,276
SUBTOTAL  1,275,537 1,316,916 1,304,546
Revenues from Federal Sources:
SUBTOTAL  0 49,351 0
Actual Revenues (Over)/Under Expenditures  87,421 0 0
TOTAL OPERATING BUDGET  3,853,887 4,021,166 4,019,680
GRANTS AND ENTITLEMENTS
Revenues from Federal Sources:
Title I 20-4411-4416 13,985 13,123 11,155
Title II 20-4451-4455 10,213 8,579 7,292
I.D.E.A. Part B (Handicapped) 20-4420-4429 89,710 73,289 62,296
TOTAL REVENUES FROM FEDERAL SOURCES  113,908 94,991 80,743
TOTAL GRANTS AND ENTITLEMENTS  113,908 94,991 80,743
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 27,902
Revenues from Local Sources:
Local Tax Levy 40-1210 239,391 234,791 195,540
TOTAL REVENUES FROM LOCAL SOURCES  239,391 234,791 195,540
TOTAL LOCAL REPAYMENT OF DEBT  239,391 234,791 223,442
Actual Revenues (Over)/Under Expenditures  1 0 0
TOTAL REPAYMENT OF DEBT  239,392 234,791 223,442
TOTAL REVENUES/SOURCES  4,207,187 4,350,948 4,323,865
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  4,207,187 4,350,948 4,323,865

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,337,4841,473,6131,434,125
Special Education 11-2XX-100-XXX372,793397,889349,715
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX75,00977,00068,000
School Sponsored Athletics 11-402-100-XXX020,00016,000
Support Services:
Tuition 11-000-100-XXX8,87138,93147,916
Attendance and Social Work Services 11-000-211-XXX6,7637,0367,212
Health Services 11-000-213-XXX67,02969,95673,383
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21798,60789,88590,446
Guidance 11-000-218-XXX25,59130,30830,836
Child Study Teams 11-000-219-XXX184,204186,366181,926
Improvement of Instructional Services 11-000-221-XXX22,08436,54850,758
Educational Media Services - School Library 11-000-222-XXX42,28043,62944,440
Instructional Staff Training Services 11-000-223-XXX7,2405,2005,200
General Administration 11-000-230-XXX132,210151,205153,747
School Administration 11-000-240-XXX54,91258,47059,906
Central Svcs & Admin Info Technology 11-000-25X-XXX79,36885,88689,147
Operation and Maintenance of Plant Services 11-000-26X-XXX416,842331,008328,800
Student Transportation Services 11-000-270-XXX72,02273,00072,000
Personal Services - Employee Benefits 11-XXX-XXX-2XX802,023815,711886,548
Food Services 11-000-310-XXX13,16315,0689,735
Total Support Services Expenditures 2,033,2092,038,2072,132,000
TOTAL GENERAL CURRENT EXPENSE 3,818,4954,006,7093,999,840
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X10,53300
Facilities Acquisition and Construction Services 12-000-4XX-XXX24,85914,45719,840
TOTAL CAPITAL EXPENDITURES 35,39214,45719,840
OPERATING BUDGET GRAND TOTAL 3,853,8874,021,1664,019,680
SPECIAL GRANTS AND ENTITLEMENTS
Federal Projects:
Title I 20-XXX-XXX-XXX13,98513,12311,155
Title II 20-XXX-XXX-XXX10,2138,5797,292
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX89,71073,28962,296
Total Federal Projects 113,90894,99180,743
TOTAL GRANTS AND ENTITLEMENTS 113,90894,99180,743
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX239,392234,791223,442
TOTAL REPAYMENT OF DEBT 239,392234,791223,442
Total Expenditures 4,207,1874,350,9484,323,865
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 4,207,1874,350,9484,323,865

 

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 Budget252,064251,740251,740250,000
  Repayment of Debt1027,9020
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1111
      Adult Education Programs0000
      Maintenance Reserve52,50052,85052,85052,850
      Legal Reserve382,558300,111155,3730
      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 Cost15,38114,93715,26015,83215,038
Total Classroom Instruction10,0259,0129,6319,9839,340
Classroom-Salaries and Benefits9,4108,3058,8149,1738,758
Classroom-General Supplies and Textbooks428337436459328
Classroom-Purchased Services and Other187370380351255
Total Support Services2,0682,3102,2972,4072,421
Support Services-Salaries and Benefits1,6631,8941,8231,9341,965
Total Administrative Costs1,1491,2611,3421,3941,380
Administration-Salaries and Benefits866747713742743
Legal Costs02006158
Total Operations and Maintenance of Plant1,4461,8121,4471,4841,427
Operations & Maintenance of Plant-Salary & Ben.482557544534551
Board Contribution to Food Services12653596138
Total Extracurricular Costs472376485504433
Total Equipment Costs4042000
Employee Benefits as a % of Salaries29.635.534.834.938.3

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 Gibbsboro School District will maintain multiple shared service agree
  • ments with Berlin Borough School District in order to provide essential
  • services/programs to our students. This budget will continue with exist-
  • ing agreements; Superintendent of Schools, School Business Administrator,
  • Child Study Team Supervisor and Network technology Coordinator.
  • The district will also maintain existing shared service agreements with
  • the Borough of Gibbsboro (Trash, Recycling, Athletic Fields), Camden Cty
  • Education Services (Transportation), ACRD (Utilities-Gas) and NJBAIG/
  • BACCEIC (Insurance).
  • The district works interpedently with the Berlin Community Education and
  • Recreation Program.

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,504,961 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)170,564,122 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1001.4686 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,700,501 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)170,564,122 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1001.5833 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,504,961 (G)
Estimated Equalized Valuation (as of 10/01/2011)247,284,868 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1001.0130 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,700,501 (J)
Estimated Equalized Valuation (as of 10/01/2011)247,284,868 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1001.0921 (L)

 

Administrative Salaries
Employee Name: Anthony Trongone 
Job TitleSuperintendent 
Base Annual Salary52,853 
Full Time Equivalents (FTE)0.4 
Shared with another district?
Shared County 
Shared District1720 
Shared Job TitleSuperintendent 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract10/01/2010 
  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 DaysLegal Holidays 
Benefits: 
Allowances979 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other432 
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract1/260 of accumulated days up to $15000 
   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