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User Friendly Budgets
2012-13

CAMDEN - GLOUCESTER CITY

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time1,7181,7331,733
Pupils on Roll Reg Accr. Adult High Sch1227777
spacing
Pupils on Roll - Special Full-Time339328328
Private School Placements263033
spacing
Pupils Sent to Other Districts-Reg Prog6938
Pupils Sent to Other Dists-Spec Ed Prog221629
Pupils Received12711592
Pupils in State Facilities755

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 2,900,000 4,456,392
Withdrawal from Current Expense Emergency Rsv 10-312 0 389,000 394,000
Withdrawal from Cap Res-for Local Share 10-307 0 600,000 1,342,000
Withdrawal from Maint. Reserve 10-310 0 600,000 600,000
Withdrawal from Tuition Reserve-Excess over adj. 10-311 0 88,656 110,300
Revenues from Local Sources:
Local Tax Levy 10-1210 3,218,860 3,283,237 3,348,902
Tuition 10-1300 1,326,699 1,228,550 1,235,570
Transportation Fees from Other LEAs 10-1420-1440 0 4,000 4,000
Interest Earned on Capital Reserve Funds 10-1XXX 2,000 2,000 2,000
Unrestricted Miscellaneous Revenues 10-1XXX 100,604 45,000 25,000
SUBTOTAL  4,648,163 4,562,787 4,615,472
Revenues from State Sources:
Extraordinary Aid 10-3131 251,558 0 0
Categorical Special Education Aid 10-3132 948,494 948,494 977,977
Equalization Aid 10-3176 19,458,872 19,458,872 18,357,898
Categorical Security Aid 10-3177 577,943 577,943 566,734
Adjustment Aid 10-3178 7,355,557 7,745,240 9,512,804
Categorical Transportation Aid 10-3121 131,320 131,320 229,318
SUBTOTAL  28,723,744 28,861,869 29,644,731
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 111,484 66,216 62,731
SUBTOTAL  111,484 1,074,304 62,731
Adjustment for Prior Year Encumbrances  0 476,540 0
Actual Revenues (Over)/Under Expenditures  -402,770 0 0
TOTAL OPERATING BUDGET  33,080,621 39,553,156 41,225,626
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Preschool Education Aid 20-3218 2,883,841 2,920,972 3,168,512
Other Restricted Entitlements 20-32XX 384,442 403,161 397,685
TOTAL REVENUES FROM STATE SOURCES  3,268,283 3,324,133 3,566,197
Revenues from Federal Sources:
Title I 20-4411-4416 819,808 775,323 727,499
Title II 20-4451-4455 103,462 101,501 83,001
I.D.E.A. Part B (Handicapped) 20-4420-4429 902,466 596,793 608,926
Vocational Education 20-4430 0 24,787 22,213
Other 20-4XXX 351,152 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  2,176,888 1,498,404 1,441,639
Transfers from Operating Budget-PreK 20-5200 256,128 185,655 173,278
TOTAL GRANTS AND ENTITLEMENTS  5,701,299 5,008,192 5,181,114
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 38,695
Revenues from Local Sources:
Local Tax Levy 40-1210 646,069 629,322 581,438
Miscellaneous 40-1XXX 8,984 0 0
TOTAL REVENUES FROM LOCAL SOURCES  655,053 629,322 581,438
Revenues from State Sources:
Debt Service Aid Type II 40-3160 672,299 654,871 614,393
TOTAL LOCAL REPAYMENT OF DEBT  1,327,352 1,284,193 1,234,526
Actual Revenues (Over)/Under Expenditures  -8,984 0 0
TOTAL REPAYMENT OF DEBT  1,318,368 1,284,193 1,234,526
TOTAL REVENUES/SOURCES  40,100,288 45,845,541 47,641,266
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Operating Budget-PreK 20-5200 256,128 185,655 173,278
TOTAL REVENUES/SOURCES NET OF TRANSFERS  39,844,160 45,659,886 47,467,988

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX728,367688,886709,337
Support Services:
Tuition 11-000-100-XXX1,703,2692,609,9982,595,532
Health Services 11-000-213-XXX59,88559,46058,515
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2173,40000
Guidance 11-000-218-XXX113,646121,549120,690
Child Study Teams 11-000-219-XXX1,132,5361,106,2861,270,751
Improvement of Instructional Services 11-000-221-XXX275,157428,010440,460
Educational Media Services - School Library 11-000-222-XXX29,88230,49424,109
Instructional Staff Training Services 11-000-223-XXX13,93020,00016,300
General Administration 11-000-230-XXX428,486736,420741,709
School Administration 11-000-240-XXX134,786143,129146,407
Central Svcs & Admin Info Technology 11-000-25X-XXX458,391613,961614,943
Operation and Maintenance of Plant Services 11-000-26X-XXX3,282,6244,540,7924,343,716
Student Transportation Services 11-000-270-XXX836,1671,242,4181,212,957
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,163,4022,861,8813,056,819
Total Support Services Expenditures 10,635,56114,514,39814,642,908
TOTAL GENERAL CURRENT EXPENSE 11,363,92815,203,28415,352,245
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60402,0002,000
Equipment 12-XXX-XXX-73X26,67327,90036,850
Facilities Acquisition and Construction Services 12-000-4XX-XXX284,240657,9461,342,000
TOTAL CAPITAL EXPENDITURES 310,913687,8461,380,850
Accredited Evening/Adult High School/Post-Graduate:
Instruction 13-601-100-XXX143,450156,006151,244
Support Services 13-601-200-XXX2,65913,02813,000
Total Accredited Evening/Adult HS/Post-Grad. 146,109169,034164,244
Adult Education - Local:
Support Services 13-602-200-XXX2,68816,67515,919
Total Adult Education - Local 2,68816,67515,919
TOTAL SPECIAL SCHOOLS 148,797185,709180,163
Transfer of Funds to Charter Schools 10-000-100-56X51,91978,606121,443
General Fund Contribution to SBB 10-000-520-93021,205,06423,397,71124,190,925
OPERATING BUDGET GRAND TOTAL 33,080,62139,553,15641,225,626
SPECIAL GRANTS AND ENTITLEMENTS
Preschool Education Aid:
Instruction 20-218-100-XXX1,638,7681,650,9421,760,386
Support Services 20-218-200-XXX1,501,2011,455,6851,581,404
TOTAL PRESCHOOL EDUCATION AID 3,139,9693,106,6273,341,790
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX48,94144,20835,192
Nonpublic Auxiliary Services 20-XXX-XXX-XXX193,167205,090196,213
Nonpublic Handicapped Services 20-XXX-XXX-XXX80,708101,106104,485
Nonpublic Nursing Services 20-XXX-XXX-XXX61,62652,38250,266
Other Special Projects 20-XXX-XXX-XXX037511,529
Total State Projects 3,524,4113,509,7883,739,475
Federal Projects:
Title I 20-XXX-XXX-XXX819,808775,323727,499
Title II 20-XXX-XXX-XXX103,462101,50183,001
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX902,466596,793608,926
Vocational Education 20-XXX-XXX-XXX024,78722,213
Other Special Projects 20-XXX-XXX-XXX351,15200
Total Federal Projects 2,176,8881,498,4041,441,639
TOTAL GRANTS AND ENTITLEMENTS 5,701,2995,008,1925,181,114
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,318,3681,284,1931,234,526
TOTAL REPAYMENT OF DEBT 1,318,3681,284,1931,234,526
Total Expenditures 40,100,28845,845,54147,641,266
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 39,844,16045,659,88647,641,266

 

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 Budget4,418,2303,556,4905,012,882556,490
  Repayment of Debt08,98438,6950
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1,941,2831,730,6582,132,658792,658
      Adult Education Programs0000
      Maintenance Reserve1,512,5002,900,0002,300,0001,700,000
      Legal Reserve0000
      Tuition Reserve285,776198,956110,3000
      Current Expense Emergency Reserve639,000783,000394,0000
  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 Cost15,41916,11317,78218,29618,917
Total Classroom Instruction8,6819,41410,14010,34410,848
Classroom-Salaries and Benefits8,2929,1099,81610,00410,345
Classroom-General Supplies and Textbooks269213215223377
Classroom-Purchased Services and Other12092109116126
Total Support Services2,7742,9213,1643,2403,444
Support Services-Salaries and Benefits2,4552,6152,8682,9303,038
Total Administrative Costs1,4121,4501,6481,7161,715
Administration-Salaries and Benefits1,2071,2561,2741,3061,315
Legal Costs019273737
Total Operations and Maintenance of Plant2,1801,9182,4082,5622,465
Operations & Maintenance of Plant-Salary & Ben.9891,0231,1371,1581,139
Board Contribution to Food Services00000
Total Extracurricular Costs347385393405416
Total Equipment Costs16347333831
Employee Benefits as a % of Salaries3333.934.23434.9

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.

 

Advertised Blended Resource SBB Statement
Budget CategoryAccount2010-112011-122012-13
Resources:
General Fund Contribution 15-520021,205,06423,397,71124,190,925
Total SBB Resources 21,205,06423,397,71124,190,925
Appropriations:
Instruction 15-XXX-100-XXX12,982,66114,573,33315,188,429
Support Services 15-XXX-2XX-XXX8,060,5188,650,7628,858,279
Equipment 15-XXX-XXX-73X69,18849,34226,000
Total SBB Appropriations 21,205,06423,397,71124,190,925

 

Shared Services
  • City of Gloucester - School Resource officer at High School.
  • City of Gloucester - gas & diesel fuel.
  • Brooklawn - receiving district for High School students.
  • Brooklawn - transportation jointure to Camden County Vo-Tech.
  • Camden County Purchasing Co-operative for paper & office supplies.
  • Camden County Educational Svcs Comm-Bedside instruction-NP & facilities.
  • Camden County Educational Svcs Comm-Transport-special needs students.
  • Gloucester County Institute for Technology - Swimming pool rental.
  • Gloucester County SSSD- Occupational Therapy & Physical Therapy.
  • Camden County Department of Health - Non Public Nursing Services.
  • Burl & Cam Co Educators Ins Consortium-NJSBAIG-joint insurance fund.
  • Alliance for Competotove Energy Services (ACES) - gas coop - Hess Corp.
  • Alliance for Competitive Energy Services (ACES) - electric - SJ Electric.
  • Alliance for Competitive Telecommunications (ACTS) - Xtel.
  • Abbott Consortium for Technology (ACT).
  • EIRC - NJ After 3 & Abbott wrap around service.
  • Gloucester County College - Cooperative student/teacher services.
  • Rutgers University - joint professional development services.
  • Rowan University - joint professional development service.
  • Rental of district facilities to area organizations.

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,316,070 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)356,975,717 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1000.9289 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,925,579 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)356,975,717 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1001.0997 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,316,070 (G)
Estimated Equalized Valuation (as of 10/01/2011)612,096,218 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.5418 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,925,579 (J)
Estimated Equalized Valuation (as of 10/01/2011)612,096,218 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.6413 (L)

 

Administrative Salaries
Employee Name: John Kenney 
Job TitleCoordinator/Dir./Mgr./Supvr. Director of Facilities 
Base Annual Salary109,725 
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 Days251 
  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: 
Allowances3,140 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other2,000 
  Retirement Plans6,035 
Contractual Post-Employment Benefits Amount17,286 
  Description of: 
   Buyback of Sick Days at the End of Contractmax unused sick 
   Buyback of Vacation Days at the End of Contractunused vac c/o 
   Buyback of Personal Days at the End of Contractn/a 
   Other Contractual Post-Employment Benefitsn/a n/a n/a 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cashn/a 
   Annual Option to Buy Back Vacation Time in Cashn/a 
   Annual Option to Buy Back Personal Time in Cashn/a 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Longer Nina 
Job TitleCoordinator/Dir./Mgr./Supvr. Director of Special Services 
Base Annual Salary142,768 
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 Days251 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 15 
  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: 
Allowances39 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other2,000 
  Retirement Plans
Contractual Post-Employment Benefits Amount16,095 
  Description of: 
   Buyback of Sick Days at the End of Contractcomp abs rpt 
   Buyback of Vacation Days at the End of Contractunused vac c/o 
   Buyback of Personal Days at the End of Contractn/a 
   Other Contractual Post-Employment Benefitsn/a n/a n/a 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cashn/a 
   Annual Option to Buy Back Vacation Time in Cashn/a 
   Annual Option to Buy Back Personal Time in Cashn/a 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Margaret McDonnell 
Job TitleBusiness Administrator Business Admin/Board Secretary 
Base Annual Salary132,500 
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 Days251 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 15 
  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: 
Allowances3,174 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount17,548 
  Description of: 
   Buyback of Sick Days at the End of Contractmax unused sick 
   Buyback of Vacation Days at the End of Contractunused vac c/o 
   Buyback of Personal Days at the End of Contractn/a 
   Other Contractual Post-Employment Benefitsn/a n/a n/a 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cashn/a 
   Annual Option to Buy Back Vacation Time in Cashn/a 
   Annual Option to Buy Back Personal Time in Cashn/a 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Paul A. Spaventa 
Job TitleSuperintendent 
Base Annual Salary172,500 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract01/01/2008 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days251 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 15 
  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 Daysbereavement 
Benefits: 
Allowances9,060 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other3,000 
  Retirement Plans3,000 
Contractual Post-Employment Benefits Amount20,375 
  Description of: 
   Buyback of Sick Days at the End of Contractunused sick days 
   Buyback of Vacation Days at the End of Contractunused vac days 
   Buyback of Personal Days at the End of Contractn/a 
   Other Contractual Post-Employment Benefitsn/a n/a n/a 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cashn/a 
   Annual Option to Buy Back Vacation Time in Cashn/a 
   Annual Option to Buy Back Personal Time in Cashn/a 
   All Other In-Kind or Other Remuneration 
Additional Comments