03/24/2010 GLOUCESTER - WOODBURY HEIGHTS BORO
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2008 October 15, 2009 October 15, 2010
Actual Actual Estimated
Pupils on Roll Regular Full-Time 209 209 236
Pupils on Roll - Special Full-Time 27 27 32
Private School Placements 2 1 1
Pupils Sent to Contracted Preschool Prog 5
Pupils Sent to Other Districts-Reg Prog 4
Pupils Sent to Other Dists-Spec Ed Prog 8 10
Pupils Received 1
GLOUCESTER - WOODBURY HEIGHTS BORO
Advertised Revenues
Budget Category Account 2008-09 2009-10 2010-11
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 80,000 90,000
Revenues from Local Sources:
Local Tax Levy 10-1210 1,919,233 2,016,745 2,220,314
Unrestricted Miscellaneous Revenues 10-1XXX 4,192 20,000 5,000
SUBTOTAL 1,923,425 2,036,745 2,225,314
Revenues from State Sources:
Extraordinary Aid 10-3131 11,706 11,706
Categorical Special Education Aid 10-3132 110,329 120,734 18,007
Equalization Aid 10-3176 818,482 720,460 870,876
Categorical Security Aid 10-3177 16,301 19,473
Adjustment Aid 10-3178 74,983
Categorical Transportation Aid 10-3121 20,253 27,120
SUBTOTAL 1,052,054 899,493 888,883
Revenues from Federal Sources:
Equalization Aid - ARRA ESF 16-4520 153,750
Equalization Aid - ARRA GSF 17-4521 5,952
SUBTOTAL 159,702
Adjustment for Prior Year Encumbrances 13,327
Actual Revenues (Over)/Under Expenditures -24,094
TOTAL OPERATING BUDGET 2,951,385 3,189,267 3,204,197
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 304,641 276,149 277,366
TOTAL REVENUES FROM STATE SOURCES 304,641 276,149 277,366
Revenues from Federal Sources:
Title I 20-4411-4416 11,522 9,218
I.D.E.A. Part B (Handicapped) 20-4420-4429 106,119 84,089
Other 20-4XXX 13,455
TOTAL REVENUES FROM FEDERAL SOURCES 131,096 93,307
TOTAL GRANTS AND ENTITLEMENTS 435,737 369,456 277,366
TOTAL REVENUES/SOURCES 3,387,122 3,558,723 3,481,563
GLOUCESTER - WOODBURY HEIGHTS BORO
Advertised Appropriations
Budget Category Account 2008-09 2009-10 2010-11
Expenditures Rev. Approp. Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX 1,094,953 1,088,318 1,069,301
Special Education 11-2XX-100-XXX 285,630 269,644 296,776
Basic Skills/Remedial 11-230-100-XXX 116,527 128,411 130,161
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 8,433 8,460 8,550
Support Services:
Tuition 11-000-100-XXX 192,557 302,873 305,619
Attendance and Social Work Services 11-000-211-XXX 6,802 9,925 10,100
Health Services 11-000-213-XXX 40,809 44,826 47,738
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 80,196 117,934 98,553
Guidance 11-000-218-XXX 23,869 33,091 31,545
Child Study Teams 11-000-219-XXX 68,905 72,515 74,576
Improvement of Instructional Services 11-000-221-XXX 28,811 31,670 32,813
Educational Media Services - School Library 11-000-222-XXX 53,579 53,836 53,605
Instructional Staff Training Services 11-000-223-XXX 2,106 5,227 5,900
General Administration 11-000-230-XXX 198,573 196,716 209,917
School Administration 11-000-240-XXX 45,025 46,550 48,373
Central Svcs & Admin Info Technology 11-000-25X-XXX 66,031 72,257 75,395
Operation and Maintenance of Plant Services 11-000-26X-XXX 190,042 190,236 191,572
Student Transportation Services 11-000-270-XXX 88,168 104,578 89,990
Personal Services - Employee Benefits 11-XXX-XXX-2XX 360,369 385,190 392,721
Food Services 11-000-310-XXX 10
Total Support Services Expenditures 1,445,842 1,667,434 1,668,417
TOTAL GENERAL CURRENT EXPENSE 2,951,385 3,162,267 3,173,205
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X 20,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX 7,000 30,992
TOTAL CAPITAL EXPENDITURES 27,000 30,992
OPERATING BUDGET GRAND TOTAL 2,951,385 3,189,267 3,204,197
SPECIAL GRANTS AND ENTITLEMENTS
Nonpublic Textbooks 20-XXX-XXX-XXX 22,247 17,797 20,050
Other State Projects:
Nonpublic Auxiliary Services 20-XXX-XXX-XXX 121,151 221,879 233,539
Nonpublic Handicapped Services 20-XXX-XXX-XXX 116,270
Nonpublic Nursing Services 20-XXX-XXX-XXX 29,413 24,025 23,777
Nonpublic Technology Initiative 20-XXX-XXX-XXX 15,560 12,448
Total State Projects 304,641 276,149 277,366
Federal Projects:
Title I 20-XXX-XXX-XXX 11,522 9,218
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 106,119 84,089
Other Special Projects 20-XXX-XXX-XXX 13,455
Total Federal Projects 131,096 93,307
TOTAL GRANTS AND ENTITLEMENTS 435,737 369,456 277,366
Total Expenditures 3,387,122 3,558,723 3,481,563
DEDUCT EXPENDITURES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Local Contrib-Transfer to Grants & Entitlements 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 3,387,122 3,558,723 3,481,563
GLOUCESTER - WOODBURY HEIGHTS BORO
Advertised Recapitulation of Balance
Audited Audited Estimated Estimated
Balance Balance Balance Balance
Budget Category 6/30/2008 6/30/2009 6/30/2010 6/30/2011
Unassigned:
General Operating Budget 224,160 240,056 241,831 151,831
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
2010 - 2011
2007-08 2008-09 2009-10 2009-10 2010-2011
Actual Actual Original Revised Proposed
Budget Budget Budget
Per Pupil Cost Calculations: (1) (2) (3) (4) (5)
Total Comparative Per Pupil Cost 11475 11363 11367 11672 10352
Total Classroom Instruction 7572 7541 7412 7588 6764
Classroom-Salaries and Benefits 7282 7262 7167 7308 6576
Classroom-General Supplies and Textbooks 251 240 173 207 140
Classroom-Purchased Services and Other 38 40 72 73 48
Total Support Services 1467 1431 1561 1734 1468
Support Services-Salaries and Benefits 829 825 853 966 802
Total Administrative Costs 1512 1482 1504 1437 1306
Administration-Salaries and Benefits 1008 1018 1016 571 406
Legal Costs 0 0 4 6 4
Total Operations and Maintenance of Plant 882 868 850 871 776
Operations & Maintenance of Plant-Salary & Ben. 375 366 357 370 339
Total Food Services Costs 0 0 0 0 0
Total Extracurricular Costs 42 42 40 41 38
Total Equipment Costs 57 0 83 85 0
Employee Benefits as a % of Salaries 22.7 19.2 20.4 21.4 21.9
The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations
are contained in the 2010 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 2009-10 revised appropriations and 2010-11 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 10-11 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 participates in a Business Services, Child Study Team,
Curriculum, Food Service, Transportation consortium, ACT, ACES, etc.
There is only one district administrator.
GLOUCESTER - WOODBURY HEIGHTS BORO
22a. Estimated Tax Rate Information
______________________________
A. Estimated 10-11 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 2,118,530 (A)
Estimated Net Taxable Valuation (as of 10/01/2009 ) 194,798,355 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)X100 1.0875 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 2,118,530 (D)
Estimated Net Taxable Valuation (as of 10/01/2009 ) 194,798,355 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)X100 1.0875 (F)
B. Estimated 10-11 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 2,118,530 (G)
Estimated Equalized Valuation (as of 10/01/2009 ) 294,410,522 (H)
Estimated 10-11 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.7196 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 2,118,530 (J)
Estimated Equalized Valuation (as of 10/01/2009 ) 294,410,522 (K)
Estimated 10-11 Equalized Total School
Tax Rate=(J)/(K)X100 0.7196 (L)