04/06/2009 GLOUCESTER - WENONAH BORO
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2007 October 15, 2008 October 15, 2009
Actual Actual Estimated
Pupils on Roll Regular Full-Time 228 228 253
Pupils on Roll - Special Full-Time 19 16
Private School Placements 1
Pupils Sent to Other Dists-Spec Ed Prog 2 4 3
GLOUCESTER - WENONAH BORO
Advertised Revenues
Budget Category Account 2007-08 2008-09 2009-10
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 79,074 79,074
Revenues from Local Sources:
Local Tax Levy 10-1210 1,923,055 1,988,210 2,037,915
Interest Earned on Capital Reserve Funds 10-1XXX 9 1 1
Unrestricted Miscellaneous Revenues 10-1XXX 29,139 16,400 10,000
SUBTOTAL 1,952,203 2,004,611 2,047,916
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 94,591
Transportation Aid 10-3120 18,906
Special Education Aid 10-3130 128,639
Stabilization Aid 10-3171 130,010
Consolidated Aid 10-3195 8,309
Additional Formula Aid 10-3196 23,639
Other State Aids 10-3XXX 22,702
Categorical Special Education Aid 10-3132 127,981 131,083
Equalization Aid 10-3176 356,402 371,101
Categorical Security Aid 10-3177 17,017 17,066
Categorical Transportation Aid 10-3121 9,570 17,269
SUBTOTAL 426,796 510,970 536,519
Adjustment for Prior Year Encumbrances 15,422
Actual Revenues (Over)/Under Expenditures -12,671
TOTAL OPERATING BUDGET 2,366,328 2,610,077 2,663,509
GRANTS AND ENTITLEMENTS
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 29,348 52,013 52,013
Other 20-4XXX 1,046 3,856 3,856
TOTAL REVENUES FROM FEDERAL SOURCES 30,394 55,869 55,869
TOTAL GRANTS AND ENTITLEMENTS 30,394 55,869 55,869
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 205,918 201,718 202,518
TOTAL REVENUES FROM LOCAL SOURCES 205,918 201,718 202,518
TOTAL LOCAL REPAYMENT OF DEBT 205,918 201,718 202,518
TOTAL REPAYMENT OF DEBT 205,918 201,718 202,518
TOTAL REVENUES/SOURCES 2,602,640 2,867,664 2,921,896
GLOUCESTER - WENONAH BORO
Advertised Appropriations
Budget Category Account 2007-08 2008-09 2009-10
Expenditures Rev. Approp. Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX 1,107,713 1,179,488 1,167,381
Special Education 11-2XX-100-XXX 117,662 119,420 125,924
Basic Skills/Remedial 11-230-100-XXX 49,667 45,449 50,527
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 10,032 15,170 11,390
Support Services:
Tuition 11-000-100-XXX 26,115 50,500 83,027
Attendance and Social Work Services 11-000-211-XXX 10,300 15,061 14,700
Health Services 11-000-213-XXX 26,473 32,175 33,006
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 101,924 133,096 132,552
Guidance 11-000-218-XXX 15,036 14,235 12,803
Child Study Teams 11-000-219-XXX 65,171 67,496 68,630
Improvement of Instructional Services 11-000-221-XXX 26,043 42,600 43,430
Educational Media Services - School Library 11-000-222-XXX 15,450 23,735 20,634
Instructional Staff Training Services 11-000-223-XXX 4,063 7,000 9,500
General Administration 11-000-230-XXX 183,977 196,143 184,174
School Administration 11-000-240-XXX 13,171 16,156 25,549
Central Svcs & Admin Info Technology 11-000-25X-XXX 59,514 63,365 65,430
Operation and Maintenance of Plant Services 11-000-26X-XXX 250,252 240,102 237,639
Student Transportation Services 11-000-270-XXX 29,656 52,300 52,560
Personal Services - Employee Benefits 11-XXX-XXX-2XX 254,109 278,685 297,836
Total Support Services Expenditures 1,081,254 1,232,649 1,281,470
TOTAL GENERAL CURRENT EXPENSE 2,366,328 2,592,176 2,636,692
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604 1 1
Facilities Acquisition and Construction Services 12-000-4XX-XXX 17,900 26,816
TOTAL CAPITAL EXPENDITURES 17,901 26,817
OPERATING BUDGET GRAND TOTAL 2,366,328 2,610,077 2,663,509
SPECIAL GRANTS AND ENTITLEMENTS
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 29,348 52,013 52,013
Federal Projects:
Other Special Projects 20-XXX-XXX-XXX 1,046 3,856 3,856
Total Federal Projects 30,394 55,869 55,869
TOTAL GRANTS AND ENTITLEMENTS 30,394 55,869 55,869
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 205,918 201,718 202,518
TOTAL REPAYMENT OF DEBT 205,918 201,718 202,518
Total Expenditures 2,602,640 2,867,664 2,921,896
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
TOTAL EXPENDITURES NET OF TRANSFERS 2,602,640 2,867,664 2,921,896
GLOUCESTER - WENONAH BORO
Advertised Recapitulation of Balance
Audited Audited Estimated Estimated
Balance Balance Balance Balance
Budget Category 6/30/2007 6/30/2008 6/30/2009 6/30/2010
Unreserved:
General Operating Budget 246,277 232,636 233,562 154,488
Repayment of Debt 0 0 0 0
Reserved for Specific Purposes:
General Operating Budget:
Capital Reserve 342 12,593 12,594 12,595
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
Reserved for Repayment of Debt 0 0 0 0
GLOUCESTER - WENONAH BORO
Advertised Per Pupil Cost Calculations
2009 - 2010
2006-07 2007-08 2008-09 2008-09 2009-2010
Actual Actual Original Revised Proposed
Budget Budget Budget
Per Pupil Cost Calculations: (1) (2) (3) (4) (5)
Total Comparative Per Pupil Cost 9608 9444 10075 10628 9879
Total Classroom Instruction 6119 5990 6069 6355 6171
Classroom-Salaries and Benefits 5880 5744 5703 6000 5907
Classroom-General Supplies and Textbooks 190 182 328 319 196
Classroom-Purchased Services and Other 48 64 38 36 67
Total Support Services 1240 1160 1391 1494 1455
Support Services-Salaries and Benefits 683 582 746 849 893
Total Administrative Costs 1223 1144 1158 1217 1176
Administration-Salaries and Benefits 763 701 619 651 656
Total Operations and Maintenance of Plant 990 1104 990 1063 1027
Operations & Maintenance of Plant-Salary & Ben. 559 596 532 559 603
Total Food Services Costs 0 0
Total Extracurricular Costs 37 46 61 69 49
Total Equipment Costs 0 0
Employee Benefits as a % of Salaries 16.5 15.7 17.0 16.4 17.0
The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations
are contained in the 2009 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 2008-09 revised appropriations and 2009-10 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 09-10 Amount Description of circumstances
Approp. Due to
Total Unusual Revenues:
0 Total Unusual Appropriations: 0
GLOUCESTER - WENONAH BORO
Shared Services -- Description of Shared Services
_________________________________________________
1. Business Services
2. Consortium Purchasing
3. ACES/ACT
4. Gateway Business Services
a. Currilucum
b. CST
c. Professional Development
5. Spanish Teacher - South Harrison School District
6. Bus Jointures - Gateway
GLOUCESTER - WENONAH BORO
22a. Estimated Tax Rate Information
______________________________
A. Estimated 09-10 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 2,013,063 (A)
Estimated Net Taxable Valuation (as of 03/05/2009 ) 297,468,323 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)X100 0.6767 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 2,215,181 (D)
Estimated Net Taxable Valuation (as of 03/05/2009 ) 297,468,323 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)X100 0.7447 (F)
B. Estimated 09-10 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 2,013,063 (G)
Estimated Equalized Valuation (as of 03/05/2009 ) 282,289,188 (H)
Estimated 09-10 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.7131 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 2,215,181 (J)
Estimated Equalized Valuation (as of 03/05/2009 ) 282,289,188 (K)
Estimated 09-10 Equalized Total School
Tax Rate=(J)/(K)X100 0.7847 (L)
GLOUCESTER - WENONAH BORO
17. Salaries and Benefits of Certain District Employees
Name Frank Vogel
Job Title Superintendent
Base Annual Salary 96,200
FTE 1
Shared with Another District? N
Contract Terms:
Beginning Date of Contract 12/01/1907
Ending Date of Contract 06/30/2011
Annual Work Days 260
Annual Vacation Days 20
Annual Sick Days 12
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 2,000
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 0
Other Insurances 416
Retirement Plans 0
Post-Employment Benefits 18,500
Description of:
Buyback of Sick Days cap - no more than 45 days per diem
Buyback of Vac. Days 5 days at per diem rate
Buyback of Personal Days rolls into sick days
Other Post-Emp. Benefits
Other Post-Emp. Benefits
Other Post-Emp. Benefits
In-Kind and Other Remuneration 15,000
Description of:
Annual Buyback of Sick Days excess of 45 days at per diem rate
Annual Buyback of Vac. Days
Annual Buyback of Personal Days
All Other In-Kind/Remuneration
Additional Comments