07/16/2012 GLOUCESTER - WOODBURY HEIGHTS BORO
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2010 October 15, 2011 October 15, 2012
Actual Actual Estimated
Pupils on Roll Regular Full-Time 189 186 188
Pupils on Roll - Special Full-Time 29 30 35
Subtotal - Pupils On Roll 218 216 223
Private School Placements 2 1 1
Pupils Sent to Other Dists-Spec Ed Prog 11 9 9
GLOUCESTER - WOODBURY HEIGHTS BORO
Advertised Revenues
Budget Category Account 2010-11 2011-12 2012-13
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 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
Other State Aids 10-3XXX 348
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 4,551
Categorical Transportation Aid 10-3121 5,275
SUBTOTAL 900,969 920,642 992,368
Revenues from Federal Sources:
Education Jobs Fund 18-4522 34,715
SUBTOTAL 34,715
Adjustment for Prior Year Encumbrances 2,832
Actual Revenues (Over)/Under Expenditures -13,049
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
TOTAL REVENUES FROM STATE SOURCES 295,102
Revenues from Federal Sources:
Title I 20-4411-4416 23,202 20,326 17,277
Title II 20-4451-4455 12,903
Title IV 20-4471-4474 50
I.D.E.A. Part B (Handicapped) 20-4420-4429 176,536 107,667 91,440
Other 20-4XXX 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 34,534 33,765
TOTAL REVENUES FROM LOCAL SOURCES 34,534 33,765
TOTAL LOCAL REPAYMENT OF DEBT 34,534 33,765
TOTAL REPAYMENT OF DEBT 34,534 33,765
TOTAL REVENUES/SOURCES 3,676,128 3,482,476 3,537,656
GLOUCESTER - WOODBURY HEIGHTS BORO
Advertised Appropriations
Budget Category Account 2010-11 2011-12 2012-13
Expenditures Rev. Approp. Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX 1,067,330 1,124,039 1,131,714
Special Education 11-2XX-100-XXX 314,713 288,548 347,662
Basic Skills/Remedial 11-230-100-XXX 128,731 132,767 135,015
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 8,487 8,978 9,647
Support Services:
Tuition 11-000-100-XXX 306,900 273,731 232,381
Attendance and Social Work Services 11-000-211-XXX 9,850 10,319 10,423
Health Services 11-000-213-XXX 49,862 51,318 53,677
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 105,155 110,951 123,646
Guidance 11-000-218-XXX 32,331 36,420 36,947
Child Study Teams 11-000-219-XXX 62,411 78,414 72,215
Improvement of Instructional Services 11-000-221-XXX 29,408 33,019 33,145
Educational Media Services - School Library 11-000-222-XXX 52,449 55,506 55,919
Instructional Staff Training Services 11-000-223-XXX 6,250 12,328
General Administration 11-000-230-XXX 211,980 212,143 212,794
School Administration 11-000-240-XXX 48,270 51,398 51,021
Central Svcs & Admin Info Technology 11-000-25X-XXX 74,883 73,718 80,901
Operation and Maintenance of Plant Services 11-000-26X-XXX 173,644 208,332 229,761
Student Transportation Services 11-000-270-XXX 121,188 95,000 112,000
Personal Services - Employee Benefits 11-XXX-XXX-2XX 370,125 432,860 440,693
Total Support Services Expenditures 1,648,456 1,729,379 1,757,851
TOTAL GENERAL CURRENT EXPENSE 3,167,717 3,283,711 3,381,889
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X 18,839
Facilities Acquisition and Construction Services 12-000-4XX-XXX 618 359 493
TOTAL CAPITAL EXPENDITURES 618 19,198 493
OPERATING BUDGET GRAND TOTAL 3,168,335 3,302,909 3,382,382
SPECIAL GRANTS AND ENTITLEMENTS
Nonpublic Textbooks 20-XXX-XXX-XXX 21,713
Other State Projects:
Nonpublic Auxiliary Services 20-XXX-XXX-XXX 121,110
Nonpublic Handicapped Services 20-XXX-XXX-XXX 126,551
Nonpublic Nursing Services 20-XXX-XXX-XXX 25,728
Total State Projects 295,102
Federal Projects:
Title I 20-XXX-XXX-XXX 23,202 20,326 17,277
Title II 20-XXX-XXX-XXX 12,903
Title IV 20-XXX-XXX-XXX 50
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 176,536 107,667 91,440
Other Special Projects 20-XXX-XXX-XXX 17,040 12,792
Total Federal Projects 212,691 145,033 121,509
TOTAL GRANTS AND ENTITLEMENTS 507,793 145,033 121,509
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 34,534 33,765
TOTAL REPAYMENT OF DEBT 34,534 33,765
Total Expenditures 3,676,128 3,482,476 3,537,656
DEDUCT EXPENDITURES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
0250XLocal Contribution - Transfer to Special Revenue 11-1XX-100-93X
Capital Reserve - Transfer to Repayment of Debt 12-000-400-933
Transfer Property Sale Proceeds to Debt Svc Res 11-000-520-934
TOTAL EXPENDITURES NET OF TRANSFERS 3,676,128 3,482,476 3,537,656
GLOUCESTER - WOODBURY HEIGHTS BORO
Advertised Recapitulation of Balance
Audited Audited Estimated Estimated
Balance Balance Balance Balance
Budget Category 6/30/2010 6/30/2011 6/30/2012 6/30/2013
Unrestricted:
General Operating Budget 247,192 265,958 265,958 190,958
Repayment of Debt 0 0 0 0
Restricted for Specific Purposes:
General Operating Budget:
Capital Reserve 5 5 5 5
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 0 0
Legal Reserve 0 0 0 0
Tuition Reserve 0 0 0 0
Current Expense Emergency Reserve 0 0 0 0
Repayment of Debt:
Restricted for Repayment of Debt 0 0 0 0
GLOUCESTER - WOODBURY HEIGHTS BORO
Advertised Per Pupil Cost Calculations
2012 - 2013
2009-10 2010-11 2011-12 2011-12 2012-2013
Actual Actual Original Revised Proposed
Budget Budget Budget
Per Pupil Cost Calculations: (1) (2) (3) (4) (5)
Total Budgetary Comparative Per Pupil Cost 11615 12431 13154 13495 13621
Total Classroom Instruction 7626 8212 8513 8680 8733
Classroom-Salaries and Benefits 7391 8027 8223 8348 8292
Classroom-General Supplies and Textbooks 181 156 189 202 241
Classroom-Purchased Services and Other 54 29 101 130 199
Total Support Services 1715 1715 1923 1959 1969
Support Services-Salaries and Benefits 968 979 1020 1038 1017
Total Administrative Costs 1387 1604 1623 1760 1759
Administration-Salaries and Benefits 546 490 511 1088 1185
Legal Costs 0 10 42 9 9
Total Operations and Maintenance of Plant 832 855 1047 1046 1108
Operations & Maintenance of Plant-Salary & Ben. 370 399 435 444 433
Board Contribution to Food Services 0 0 0 0 0
Total Extracurricular Costs 56 45 49 50 52
Total Equipment Costs 85 0 120 87 0
Employee Benefits as a % of Salaries 20.8 20.3 23.3 22.4 22.0
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, when available. 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 Budgetary 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 Budgetary
comparative per pupil cost, although all components are not shown.
GLOUCESTER - WOODBURY HEIGHTS BORO
Shared Services -- Description of 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.
GLOUCESTER - WOODBURY HEIGHTS BORO
22a. Estimated Tax Rate Information ______________________________
A. Estimated 12-13 School Tax Rate__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 2,287,367 (A)
Estimated Net Taxable Valuation (as of 10/01/2011 ) 197,453,576 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)X100 1.1584 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 2,321,516 (D)
Estimated Net Taxable Valuation (as of 10/01/2011 ) 197,453,576 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)X100 1.1757 (F)
B. Estimated 12-13 Equalized School Tax Rate____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 2,287,367 (G)
Estimated Equalized Valuation (as of 10/01/2011 ) 276,004,468 (H)
Estimated 12-13 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.8287 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 2,321,516 (J)
Estimated Equalized Valuation (as of 10/01/2011 ) 276,004,468 (K)
Estimated 12-13 Equalized Total School
Tax Rate=(J)/(K)X100 0.8411 (L)
GLOUCESTER - WOODBURY HEIGHTS BORO
17. Salaries and Benefits of Certain District Employees
Name Shared Services Agreement
Job Title Business Administrator
Base Annual Salary 0
FTE 0.0
Shared with Another District? Y
District Name WESTVILLE BORO
Job Description in other district Business Administrator
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2011
Ending Date of Contract 06/30/2012
Annual Work Days 0
Annual Vacation Days 0
Annual Sick Days 0
Annual Personal Days 0
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 0
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 0
Other Insurances 0
Retirement Plans 0
Post-Employment Benefits 0
Description of:
Buyback of Sick Days
Buyback of Vac. Days
Buyback of Personal Days
Other Post-Emp. Benefits
Other Post-Emp. Benefits
Other Post-Emp. Benefits
In-Kind and Other Remuneration 0
Description of:
Annual Buyback of Sick Days
Annual Buyback of Vac. Days
Annual Buyback of Personal Days
All Other In-Kind/Remuneration
Additional Comments Business Services thru Shared Service
agreement with Gateway. $66,251
GLOUCESTER - WOODBURY HEIGHTS BORO
17. Salaries and Benefits of Certain District Employees
Name Stephen Derkoski
Job Title Superintendent
Base Annual Salary 124,000
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2011
Ending Date of Contract 06/30/2012
Annual Work Days 260
Annual Vacation Days 14
Annual Sick Days 12
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 900
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 0
Other Insurances 0
Retirement Plans 0
Post-Employment Benefits 0
Description of:
Buyback of Sick Days
Buyback of Vac. Days
Buyback of Personal Days
Other Post-Emp. Benefits
Other Post-Emp. Benefits
Other Post-Emp. Benefits
In-Kind and Other Remuneration 0
Description of:
Annual Buyback of Sick Days
Annual Buyback of Vac. Days
Annual Buyback of Personal Days
All Other In-Kind/Remuneration
Additional Comments Interim position. No provision for pa
y out of sick or vacation.