03/30/2011 GLOUCESTER - WOODBURY HEIGHTS BORO
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2009 October 15, 2010 October 15, 2011
Actual Actual Estimated
Pupils on Roll Regular Full-Time 209 189 192
Pupils on Roll - Special Full-Time 27 29 29
Subtotal - Pupils On Roll 236 218 221
Private School Placements 1 2 1
Pupils Sent to Other Districts-Reg Prog 1
Pupils Sent to Other Dists-Spec Ed Prog 10 11 10
GLOUCESTER - WOODBURY HEIGHTS BORO
Advertised Revenues
Budget Category Account 2009-10 2010-11 2011-12
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 90,000 75,000
Revenues from Local Sources:
Local Tax Levy 10-1210 2,016,745 2,220,314 2,264,720
Other Local Governmental Units - Unrestricted 10-12XX 32,843
Unrestricted Miscellaneous Revenues 10-1XXX 5,000 5,000
SUBTOTAL 2,049,588 2,225,314 2,269,720
Revenues from State Sources:
Extraordinary Aid 10-3131 20,683
Categorical Special Education Aid 10-3132 120,734 124,184 124,184
Equalization Aid 10-3176 720,460 764,699 796,458
Categorical Security Aid 10-3177 19,473
Categorical Transportation Aid 10-3121 18,895
SUBTOTAL 900,245 888,883 920,642
Revenues from Federal Sources:
Equalization Aid - ARRA ESF 16-4520 153,750
Equalization Aid - ARRA GSF 17-4521 5,952
Education Jobs Fund 18-4522 34,715
SUBTOTAL 159,702 34,715
Adjustment for Prior Year Encumbrances 8,549
Actual Revenues (Over)/Under Expenditures -2,358
TOTAL OPERATING BUDGET 3,107,177 3,212,746 3,300,077
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 316,636 277,366
TOTAL REVENUES FROM STATE SOURCES 316,636 277,366
Revenues from Federal Sources:
Title I 20-4411-4416 13,633 16,948 14,405
I.D.E.A. Part B (Handicapped) 20-4420-4429 148,982 104,220 88,587
Other 20-4XXX 11,007 17,853 15,177
TOTAL REVENUES FROM FEDERAL SOURCES 173,622 139,021 118,169
TOTAL GRANTS AND ENTITLEMENTS 490,258 416,387 118,169
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 34,534
TOTAL REVENUES FROM LOCAL SOURCES 34,534
TOTAL LOCAL REPAYMENT OF DEBT 34,534
TOTAL REPAYMENT OF DEBT 34,534
TOTAL REVENUES/SOURCES 3,597,435 3,629,133 3,452,780
GLOUCESTER - WOODBURY HEIGHTS BORO
Advertised Appropriations
Budget Category Account 2009-10 2010-11 2011-12
Expenditures Rev. Approp. Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX 1,074,310 1,070,627 1,117,752
Special Education 11-2XX-100-XXX 296,011 298,062 287,124
Basic Skills/Remedial 11-230-100-XXX 124,202 129,188 132,767
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 11,060 8,550 8,978
Support Services:
Tuition 11-000-100-XXX 262,010 309,169 271,181
Attendance and Social Work Services 11-000-211-XXX 9,425 10,100 10,319
Health Services 11-000-213-XXX 44,235 49,357 51,318
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 120,960 98,553 110,951
Guidance 11-000-218-XXX 32,090 33,582 35,720
Child Study Teams 11-000-219-XXX 72,515 62,411 79,114
Improvement of Instructional Services 11-000-221-XXX 28,830 31,733 33,019
Educational Media Services - School Library 11-000-222-XXX 53,733 53,605 55,506
Instructional Staff Training Services 11-000-223-XXX 2,305 5,900 6,400
General Administration 11-000-230-XXX 187,804 211,869 212,710
School Administration 11-000-240-XXX 46,006 48,373 50,831
Central Svcs & Admin Info Technology 11-000-25X-XXX 70,556 74,655 73,718
Operation and Maintenance of Plant Services 11-000-26X-XXX 180,754 195,072 213,153
Student Transportation Services 11-000-270-XXX 86,186 89,990 95,000
Personal Services - Employee Benefits 11-XXX-XXX-2XX 377,199 400,958 427,757
Total Support Services Expenditures 1,574,608 1,675,327 1,726,697
TOTAL GENERAL CURRENT EXPENSE 3,080,191 3,181,754 3,273,318
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X 19,966 26,400
Facilities Acquisition and Construction Services 12-000-4XX-XXX 7,020 30,992 359
TOTAL CAPITAL EXPENDITURES 26,986 30,992 26,759
OPERATING BUDGET GRAND TOTAL 3,107,177 3,212,746 3,300,077
SPECIAL GRANTS AND ENTITLEMENTS
Nonpublic Textbooks 20-XXX-XXX-XXX 21,615 20,050
Other State Projects:
Nonpublic Auxiliary Services 20-XXX-XXX-XXX 148,599 233,539
Nonpublic Handicapped Services 20-XXX-XXX-XXX 116,932
Nonpublic Nursing Services 20-XXX-XXX-XXX 29,490 23,777
Total State Projects 316,636 277,366
Federal Projects:
Title I 20-XXX-XXX-XXX 13,633 16,948 14,405
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 148,982 104,220 88,587
Other Special Projects 20-XXX-XXX-XXX 11,007 17,853 15,177
Total Federal Projects 173,622 139,021 118,169
TOTAL GRANTS AND ENTITLEMENTS 490,258 416,387 118,169
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 34,534
TOTAL REPAYMENT OF DEBT 34,534
Total Expenditures 3,597,435 3,629,133 3,452,780
DEDUCT EXPENDITURES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
11-1XX-100-930
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 3,597,435 3,629,133 3,452,780
GLOUCESTER - WOODBURY HEIGHTS BORO
Advertised Recapitulation of Balance
Audited Audited Estimated Estimated
Balance Balance Balance Balance
Budget Category 6/30/2009 6/30/2010 6/30/2011 6/30/2012
Unassigned:
General Operating Budget 240,056 247,192 232,192 157,192
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
Restricted for Repayment of Debt 0 0 0 0
GLOUCESTER - WOODBURY HEIGHTS BORO
Advertised Per Pupil Cost Calculations
2011 - 2012
2008-09 2009-10 2010-11 2010-11 2011-2012
Actual Actual Original Revised Proposed
Budget Budget Budget
Per Pupil Cost Calculations: (1) (2) (3) (4) (5)
Total Comparative Per Pupil Cost 11363 10961 10350 12764 13154
Total Classroom Instruction 7541 7626 6762 8350 8513
Classroom-Salaries and Benefits 7262 7391 6574 8123 8223
Classroom-General Supplies and Textbooks 240 181 140 177 189
Classroom-Purchased Services and Other 40 54 48 51 101
Total Support Services 1431 1715 1468 1766 1923
Support Services-Salaries and Benefits 825 968 802 1003 1020
Total Administrative Costs 1482 1387 1306 1627 1623
Administration-Salaries and Benefits 1018 546 406 501 511
Legal Costs 0 10 4 27 9
Total Operations and Maintenance of Plant 868 832 776 973 1047
Operations & Maintenance of Plant-Salary & Ben. 366 370 339 429 435
Total Food Services Costs 0 0 0 0 0
Total Extracurricular Costs 42 56 38 47 49
Total Equipment Costs 0 85 0 0 119
Employee Benefits as a % of Salaries 19.2 20.8 21.9 22.3 23.3
The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations
are contained in the 2011 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 2010-11 revised appropriations and 2011-12 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.
GLOUCESTER - WOODBURY HEIGHTS BORO
Unusual Revenues and Appropriations
___________________________________
Line Number Revenue Source or 11-12 Amount Description of circumstances
Approp. Due to
Total Unusual Revenues:
0 Total Unusual Appropriations: 0
GLOUCESTER - WOODBURY HEIGHTS BORO
Shared Services -- Description of Shared Services
_________________________________________________
The district has formal shared services agreements for the following serv
ices:
Business Services, Child Study Team Services, Curriculum Consortium,
Tcechnology Services,Transportation and Food Services.
DIstrict partricipates in ACES and ACT
GLOUCESTER - WOODBURY HEIGHTS BORO
22a. Estimated Tax Rate Information
______________________________
A. Estimated 11-12 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 2,242,517 (A)
Estimated Net Taxable Valuation (as of 10/01/2010 ) 197,453,576 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)X100 1.1357 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 2,259,784 (D)
Estimated Net Taxable Valuation (as of 10/01/2010 ) 197,453,576 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)X100 1.1445 (F)
B. Estimated 11-12 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 2,242,517 (G)
Estimated Equalized Valuation (as of 10/01/2010 ) 303,596,825 (H)
Estimated 11-12 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.7386 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 2,259,784 (J)
Estimated Equalized Valuation (as of 10/01/2010 ) 303,596,825 (K)
Estimated 11-12 Equalized Total School
Tax Rate=(J)/(K)X100 0.7443 (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 WARREN TWP
Job Description in other district
Member of Collective Bargaining ?
Contract Terms:
Beginning Date of Contract / /
Ending Date of Contract / /
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
GLOUCESTER - WOODBURY HEIGHTS BORO
17. Salaries and Benefits of Certain District Employees
Name EIRC
Job Title Superintendent
Base Annual Salary 0
FTE 0.0
Shared with Another District?
Member of Collective Bargaining ?
Contract Terms:
Beginning Date of Contract / /
Ending Date of Contract / /
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