05/14/2010 GLOUCESTER - WENONAH BORO
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2008 October 15, 2009 October 15, 2010
Actual Actual Estimated
Pupils on Roll Regular Full-Time 228 226 238
Pupils on Roll - Special Full-Time 16 20 20
Pupils Sent to Contracted Preschool Prog 1
Pupils Sent to Other Dists-Spec Ed Prog 4 8 1
Pupils Received 1
GLOUCESTER - WENONAH BORO
Advertised Revenues
Budget Category Account 2008-09 2009-10 2010-11
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 79,074 70,000
Withdrawal from Cap Res-for Local Share 10-307 12,598
Revenues from Local Sources:
Local Tax Levy 10-1210 1,988,210 2,037,915 2,254,431
Interest Earned on Capital Reserve Funds 10-1XXX 2 3
Unrestricted Miscellaneous Revenues 10-1XXX 9,989 10,000 10,000
SUBTOTAL 1,998,201 2,047,918 2,264,431
Revenues from State Sources:
Other State Aids 10-3XXX 2,610
Categorical Special Education Aid 10-3132 127,981 131,083 32,610
Equalization Aid 10-3176 350,797 303,767 370,893
Categorical Security Aid 10-3177 17,017 17,066
Categorical Transportation Aid 10-3121 9,570 17,269
SUBTOTAL 507,975 469,185 403,503
Revenues from Federal Sources:
Equalization Aid - ARRA ESF 16-4520 64,825
Equalization Aid - ARRA GSF 17-4521 2,509
SUBTOTAL 67,334
Actual Revenues (Over)/Under Expenditures 25,775
TOTAL OPERATING BUDGET 2,531,951 2,663,511 2,750,532
GRANTS AND ENTITLEMENTS
Revenues from Federal Sources:
Title II 20-4451-4455 2,800
Title IV 20-4471-4474 285
I.D.E.A. Part B (Handicapped) 20-4420-4429 71,336 52,013 35,948
Other 20-4XXX 6,256 3,336
TOTAL REVENUES FROM FEDERAL SOURCES 77,592 55,349 39,033
TOTAL GRANTS AND ENTITLEMENTS 77,592 55,349 39,033
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 2
Revenues from Local Sources:
Local Tax Levy 40-1210 201,718 202,518 188,118
Miscellaneous 40-1XXX 1
TOTAL REVENUES FROM LOCAL SOURCES 201,719 202,518 188,118
TOTAL LOCAL REPAYMENT OF DEBT 201,719 202,518 188,120
Actual Revenues (Over)/Under Expenditures -2
TOTAL REPAYMENT OF DEBT 201,717 202,518 188,120
TOTAL REVENUES/SOURCES 2,811,260 2,921,378 2,977,685
GLOUCESTER - WENONAH 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 1,174,432 1,188,657 1,188,824
Special Education 11-2XX-100-XXX 120,425 125,049 151,685
Basic Skills/Remedial 11-230-100-XXX 44,629 25,426 26,346
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 10,065 10,990 7,500
Support Services:
Tuition 11-000-100-XXX 50,438 74,727 26,922
Attendance and Social Work Services 11-000-211-XXX 14,424 14,700 14,631
Health Services 11-000-213-XXX 29,643 33,006 34,734
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 103,272 156,342 185,916
Guidance 11-000-218-XXX 13,843 12,813 12,831
Child Study Teams 11-000-219-XXX 58,176 65,630 67,376
Improvement of Instructional Services 11-000-221-XXX 36,350 43,430 44,000
Educational Media Services - School Library 11-000-222-XXX 23,319 21,084 20,000
Instructional Staff Training Services 11-000-223-XXX 5,080 7,000 5,500
General Administration 11-000-230-XXX 172,299 181,993 172,500
School Administration 11-000-240-XXX 16,031 20,541 24,200
Central Svcs & Admin Info Technology 11-000-25X-XXX 55,691 57,619 59,600
Operation and Maintenance of Plant Services 11-000-26X-XXX 257,463 232,855 206,100
Student Transportation Services 11-000-270-XXX 51,087 66,710 41,000
Personal Services - Employee Benefits 11-XXX-XXX-2XX 276,254 298,120 387,662
Total Support Services Expenditures 1,163,370 1,286,570 1,302,972
TOTAL GENERAL CURRENT EXPENSE 2,512,921 2,636,692 2,677,327
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604 3
Facilities Acquisition and Construction Services 12-000-4XX-XXX 19,030 26,816 73,205
TOTAL CAPITAL EXPENDITURES 19,030 26,819 73,205
OPERATING BUDGET GRAND TOTAL 2,531,951 2,663,511 2,750,532
SPECIAL GRANTS AND ENTITLEMENTS
Title II 20-XXX-XXX-XXX 2,800
Federal Projects:
Title IV 20-XXX-XXX-XXX 285
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 71,336 52,013 35,948
Other Special Projects 20-XXX-XXX-XXX 6,256 3,336
Total Federal Projects 77,592 55,349 39,033
TOTAL GRANTS AND ENTITLEMENTS 77,592 55,349 39,033
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 201,717 202,518 188,120
TOTAL REPAYMENT OF DEBT 201,717 202,518 188,120
Total Expenditures 2,811,260 2,921,378 2,977,685
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 2,811,260 2,921,378 2,977,685
GLOUCESTER - WENONAH 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 232,636 222,281 93,207 23,207
Repayment of Debt 0 2 2 0
Restricted for Specific Purposes:
General Operating Budget:
Capital Reserve 12,593 12,595 12,598 0
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 - WENONAH 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 9444 9786 9879 10136 10107
Total Classroom Instruction 5990 6274 6171 6309 6404
Classroom-Salaries and Benefits 5744 5935 5908 6046 6199
Classroom-General Supplies and Textbooks 182 320 196 194 143
Classroom-Purchased Services and Other 64 18 68 69 61
Total Support Services 1160 1251 1455 1570 1677
Support Services-Salaries and Benefits 582 697 893 915 1037
Total Administrative Costs 1144 1082 1176 1173 1118
Administration-Salaries and Benefits 701 650 656 857 743
Legal Costs 0 0 4 4 4
Total Operations and Maintenance of Plant 1104 1133 1027 1035 875
Operations & Maintenance of Plant-Salary & Ben. 596 625 603 619 425
Total Food Services Costs 0 0 0 0 0
Total Extracurricular Costs 46 46 49 49 33
Total Equipment Costs 0 0 0 0 0
Employee Benefits as a % of Salaries 15.7 16.4 17.0 16.7 21.7
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 - WENONAH 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 - WENONAH BORO
Shared Services -- Description of Shared Services
_________________________________________________
Consortium purchasing
ACES/ACT
Joint Insurance Fund
Gateway Business Services for
Curriclum Services
Child Study Team / Evaluations
Professional Development
Equipment sharing
Spanish Teacher - south Harrison School District
Bus / Transportation Jointures through Gateway Regional
GLOUCESTER - WENONAH BORO
22a. Estimated Tax Rate Information
______________________________
A. Estimated 10-11 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 2,146,173 (A)
Estimated Net Taxable Valuation (as of 03/01/2010 ) 296,841,077 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)X100 0.7230 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 2,341,491 (D)
Estimated Net Taxable Valuation (as of 03/01/2010 ) 296,841,077 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)X100 0.7888 (F)
B. Estimated 10-11 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 2,146,173 (G)
Estimated Equalized Valuation (as of 10/01/2009 ) 280,938,388 (H)
Estimated 10-11 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.7639 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 2,341,491 (J)
Estimated Equalized Valuation (as of 10/01/2009 ) 280,938,388 (K)
Estimated 10-11 Equalized Total School
Tax Rate=(J)/(K)X100 0.8335 (L)
GLOUCESTER - WENONAH BORO
17. Salaries and Benefits of Certain District Employees
Name Frank Vogel
Job Title Superintendent
Base Annual Salary 99,567
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 12/01/2007
Ending Date of Contract 06/30/2014
Annual Work Days 260
Annual Vacation Days 20
Annual Sick Days 12
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 20
Description-Other Non-working Days Holidays as provided
Benefits:
Allowances 9,300
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 15,000
Description of:
Buyback of Sick Days Per diem up to $15,000 upon separation
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