03/25/2008 GLOUCESTER - WENONAH BORO
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2006 October 15, 2007 October 15, 2008
Actual Actual Estimated
Pupils on Roll Regular Full-Time 212 228 239
Pupils on Roll - Special Full-Time 17 19 19
Pupils Sent to Other Dists-Spec Ed Prog 5 2 1
Pupils Received 1
GLOUCESTER - WENONAH BORO
Advertised Revenues
Budget Category Account 2006-07 2007-08 2008-09
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 79,074 79,074
Budgeted Fund Bal - Deposit to Capital Reserve 10-303 12,253
Revenues from Local Sources:
Local Tax Levy 10-1210 1,861,111 1,923,055 1,988,210
Tuition 10-1300 3,200
Interest Earned on Capital Reserve Funds 10-1XXX 14 1 1
Unrestricted Miscellaneous Revenues 10-1XXX 19,905 16,400 16,400
SUBTOTAL 1,884,230 1,939,456 2,004,611
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 94,591 94,591
Transportation Aid 10-3120 18,906 18,906
Special Education Aid 10-3130 128,639 128,639
Stabilization Aid 10-3171 130,010 130,010
Consolidated Aid 10-3195 8,309 8,309
Additional Formula Aid 10-3196 11,414 23,639
Other State Aids 10-3XXX 20,003 20,467
Categorical Special Education Aid 10-3132 127,981
Equalization Aid 10-3176 356,402
Categorical Security Aid 10-3177 17,017
Categorical Transportation Aid 10-3121 9,570
SUBTOTAL 411,872 424,561 510,970
Adjustment for Prior Year Encumbrances 1,361
Actual Revenues (Over)/Under Expenditures 20,864
TOTAL OPERATING BUDGET 2,316,966 2,456,705 2,594,655
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Instructional Supplement Aid - Pr Yr Carryover 20-3214 3,178
TOTAL REVENUES FROM STATE SOURCES 3,178
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 46,396 48,671 48,671
Other 20-4XXX 4,173 4,147 4,147
TOTAL REVENUES FROM FEDERAL SOURCES 50,569 52,818 52,818
TOTAL GRANTS AND ENTITLEMENTS 53,747 52,818 52,818
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 204,917 205,918 201,718
TOTAL REVENUES FROM LOCAL SOURCES 204,917 205,918 201,718
TOTAL LOCAL REPAYMENT OF DEBT 204,917 205,918 201,718
Actual Revenues (Over)/Under Expenditures 1
TOTAL REPAYMENT OF DEBT 204,918 205,918 201,718
TOTAL REVENUES/SOURCES 2,575,631 2,715,441 2,849,191
GLOUCESTER - WENONAH BORO
Advertised Appropriations
Budget Category Account 2006-07 2007-08 2008-09
Expenditures Rev. Approp. Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX 1,044,133 1,116,218 1,193,552
Special Education 11-2XX-100-XXX 121,993 125,074 118,570
Basic Skills/Remedial 11-230-100-XXX 37,827 38,653 40,116
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 7,465 14,000 14,000
Support Services:
Tuition 11-000-100-XXX 44,545 46,460 48,000
Attendance and Social Work Services 11-000-211-XXX 11,531 10,416 12,616
Health Services 11-000-213-XXX 29,056 30,778 32,175
Students - Related & Extraordinary 11-000-216,217 99,601 120,874 134,496
Guidance 11-000-218-XXX 10,600 13,410 13,410
Child Study Teams 11-000-219-XXX 65,172 65,496 67,496
Improvement of Instructional Services 11-000-221-XXX 23,978 26,043 41,900
Educational Media Services - School Library 11-000-222-XXX 16,355 18,356 23,735
Instructional Staff Training Services 11-000-223-XXX 4,702 5,173 5,000
General Administration 11-000-230-XXX 182,948 193,050 198,418
School Administration 11-000-240-XXX 9,096 11,579 14,981
Central Svcs & Admin Info Technology 11-000-25X-XXX 62,521 64,100 62,200
Operation and Maintenance of Plant Services 11-000-26X-XXX 207,903 230,481 235,389
Student Transportation Services 11-000-270-XXX 82,267 60,802 52,300
Personal Services - Employee Benefits 11-XXX-XXX-2XX 255,273 253,488 286,300
Total Support Services Expenditures 1,105,548 1,150,506 1,228,416
TOTAL GENERAL CURRENT EXPENSE 2,316,966 2,444,451 2,594,654
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604 12,253
Interest Earned on Capital Reserve 10-604 1 1
TOTAL CAPITAL EXPENDITURES 12,254 1
OPERATING BUDGET GRAND TOTAL 2,316,966 2,456,705 2,594,655
SPECIAL GRANTS AND ENTITLEMENTS
Instruction 20-214-100-XXX 3,178
TOTAL INSTRUCTIONAL SUPPLEMENT AID 3,178
Total State Projects 3,178
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 46,396 48,671 48,671
Other Special Projects 20-XXX-XXX-XXX 4,173 4,147 4,147
Total Federal Projects 50,569 52,818 52,818
TOTAL GRANTS AND ENTITLEMENTS 53,747 52,818 52,818
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 205,918 201,718
Additional State School Building Aid-Ch.177 40-702-510-XXX 204,918
Total Additional State School Building Aid 204,918
TOTAL REPAYMENT OF DEBT 204,918 205,918 201,718
Total Expenditures 2,575,631 2,715,441 2,849,191
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 2,575,631 2,715,441 2,849,191
GLOUCESTER - WENONAH BORO
Advertised Recapitulation of Balance
Audited Audited Estimated Estimated
Balance Balance Balance Balance
Budget Category 6/30/2006 6/30/2007 6/30/2008 6/30/2009
Unreserved:
General Operating Budget 90,475 246,277 164,950 85,876
Repayment of Debt 1 0 0 0
Reserved for Specific Purposes:
General Operating Budget:
Capital Reserve 328 342 12,597 12,598
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 0 0
Legal Reserve 172,678 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
2008 - 2009
2005-06 2006-07 2007-08 2007-08 2008-2009
Actual Actual Original Revised Proposed
Budget Budget Budget
Per Pupil Cost Calculations: (1) (2) (3) (4) (5)
Total Comparative Per Pupil Cost 8770 9608 9943 9462 10075
Total Classroom Instruction 5659 6119 6338 5945 6069
Classroom-Salaries and Benefits 5432 5880 6076 5692 5703
Classroom-General Supplies and Textbooks 198 190 222 186 328
Classroom-Purchased Services and Other 28 48 40 66 38
Total Support Services 983 1240 1247 1264 1391
Support Services-Salaries and Benefits 492 683 715 655 746
Total Administrative Costs 1205 1223 1241 1184 1158
Administration-Salaries and Benefits 729 763 750 715 619
Total Operations and Maintenance of Plant 889 990 1051 1007 990
Operations & Maintenance of Plant-Salary & Ben. 520 559 591 553 532
Total Food Services Costs 0 0
Total Extracurricular Costs 35 37 67 63 61
Total Equipment Costs 0 0
Employee Benefits as a % of Salaries 16.8 16.5 16.8 15.5 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 2008 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 2007-08 revised appropriations and 2008-09 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 08-09 Amount Description of circumstances
Approp. Due to
Total Unusual Revenues:
0 Total Unusual Appropriations: 0
GLOUCESTER - WENONAH BORO
Shared Services -- Description of Shared Services
_________________________________________________
The Wenonah Board of Education participates in the following:
1. Purchased Business Services with Pitman Board of Education
2. Shared CST Services (4 elementary schools share one team)
3. Shared Curriculum Services with the Gateway Group
4. Participates in purchasing consortium with 260 districts
5. Participates in Utility Consortiums
6. Shares a foreign language teacher with South Harrison
7. Shares a Speech Teacher with Woodbury Heights
8. Allow use of facilities with Borough Programs/Borough provides
heavy equipment support when needed.
GLOUCESTER - WENONAH BORO
22a. Estimated Tax Rate Information
______________________________
A. Estimated 08-09 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 1,955,633 (A)
Estimated Net Taxable Valuation (as of 10/01/2007 ) 137,030,600 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)X100 1.4272 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 2,159,451 (D)
Estimated Net Taxable Valuation (as of 10/01/2007 ) 137,030,600 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)X100 1.5759 (F)
B. Estimated 08-09 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 1,955,633 (G)
Estimated Equalized Valuation (as of 10/01/2007 ) 272,231,352 (H)
Estimated 08-09 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.7184 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 2,159,451 (J)
Estimated Equalized Valuation (as of 10/01/2007 ) 272,231,352 (K)
Estimated 08-09 Equalized Total School
Tax Rate=(J)/(K)X100 0.7932 (L)