04/18/2012 GLOUCESTER - WESTVILLE BORO
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2010 October 15, 2011 October 15, 2012
Actual Actual Estimated
Pupils on Roll Regular Full-Time 280 291 305
Pupils on Roll - Special Full-Time 50 54 41
Subtotal - Pupils On Roll 330 345 346
Private School Placements 1 1 2
Pupils Sent to Other Districts-Reg Prog 2 6
Pupils Sent to Other Dists-Spec Ed Prog 3 3 4
Pupils Received 19 14 16
GLOUCESTER - WESTVILLE BORO
Advertised Revenues
Budget Category Account 2010-11 2011-12 2012-13
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 250,000 391,730
Revenues from Local Sources:
Local Tax Levy 10-1210 1,976,358 2,015,885 2,100,420
Tuition 10-1300 262,666 157,125 154,525
Unrestricted Miscellaneous Revenues 10-1XXX 15,479 18,475 20,000
SUBTOTAL 2,254,503 2,191,485 2,274,945
Revenues from State Sources:
Extraordinary Aid 10-3131 57,537 45,933 35,000
Other State Aids 10-3XXX 2,088
Categorical Special Education Aid 10-3132 158,679 158,679 165,354
Equalization Aid 10-3176 2,092,481 2,162,033 2,171,563
Categorical Security Aid 10-3177 14,787
Categorical Transportation Aid 10-3121 5,452
SUBTOTAL 2,310,785 2,366,645 2,392,156
Revenues from Federal Sources:
Education Jobs Fund 18-4522 82,264
SUBTOTAL 82,264
Adjustment for Prior Year Encumbrances 45,349
Actual Revenues (Over)/Under Expenditures -38,070
TOTAL OPERATING BUDGET 4,527,218 4,935,743 5,058,831
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Preschool Education Aid 20-3218 118,810 114,510 143,396
TOTAL REVENUES FROM STATE SOURCES 118,810 114,510 143,396
Revenues from Federal Sources:
Title I 20-4411-4416 104,820 81,255 76,000
Title II 20-4451-4455 15,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 145,109 86,473 83,700
Other 20-4XXX 28,980 18,197 17,419
TOTAL REVENUES FROM FEDERAL SOURCES 278,909 185,925 192,119
Transfers from Operating Budget-PreK 20-5200 80,462 166,954 60,833
TOTAL GRANTS AND ENTITLEMENTS 478,181 467,389 396,348
REPAYMENT OF DEBT
Transfers from Other Funds 40-5200 243
Transfers from Capital Reserve 40-5210 12,135
Revenues from Local Sources:
Local Tax Levy 40-1210 176,464 188,755 193,230
TOTAL REVENUES FROM LOCAL SOURCES 176,464 188,755 193,230
TOTAL LOCAL REPAYMENT OF DEBT 188,599 188,755 193,473
Actual Revenues (Over)/Under Expenditures 1
TOTAL REPAYMENT OF DEBT 188,600 188,755 193,473
TOTAL REVENUES/SOURCES 5,193,999 5,591,887 5,648,652
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Operating Budget-PreK 20-5200 80,462 166,954 60,833
Transfers from Capital Reserve 40-5210 12,135
TOTAL REVENUES/SOURCES NET OF TRANSFERS
5,101,402 5,424,933 5,587,819
GLOUCESTER - WESTVILLE BORO
Advertised Appropriations
Budget Category Account 2010-11 2011-12 2012-13
Expenditures Rev. Approp. Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX 1,471,857 1,566,595 1,524,297
Special Education 11-2XX-100-XXX 558,623 589,883 622,141
Basic Skills/Remedial 11-230-100-XXX 292,313 223,812 231,073
Bilingual Education 11-240-100-XXX 3,532 5,700 5,700
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 7,042 24,795 26,300
Support Services:
Tuition 11-000-100-XXX 162,752 258,785 295,545
Attendance and Social Work Services 11-000-211-XXX 1,521 2,500 3,000
Health Services 11-000-213-XXX 68,674 74,679 76,465
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 129,746 133,739 157,183
Child Study Teams 11-000-219-XXX 228,055 241,060 265,135
Improvement of Instructional Services 11-000-221-XXX 30,909 39,889 43,700
Educational Media Services - School Library 11-000-222-XXX 43,697 46,917 46,975
Instructional Staff Training Services 11-000-223-XXX 954 3,650 3,650
General Administration 11-000-230-XXX 140,261 152,123 145,618
School Administration 11-000-240-XXX 141,789 152,583 153,143
Central Svcs & Admin Info Technology 11-000-25X-XXX 112,534 118,324 119,414
Operation and Maintenance of Plant Services 11-000-26X-XXX 321,982 355,040 364,426
Student Transportation Services 11-000-270-XXX 103,723 117,500 124,000
Personal Services - Employee Benefits 11-XXX-XXX-2XX 659,908 797,020 839,197
Total Support Services Expenditures 2,146,505 2,493,809 2,637,451
TOTAL GENERAL CURRENT EXPENSE 4,479,872 4,904,594 5,046,962
CAPITAL EXPENDITURES
Facilities Acquisition and Construction Services 12-000-4XX-XXX 35,211 31,149 11,869
Capital Reserve-Transfer to Repayment of Debt 12-000-4XX-933 12,135
TOTAL CAPITAL EXPENDITURES 47,346 31,149 11,869
OPERATING BUDGET GRAND TOTAL 4,527,218 4,935,743 5,058,831
SPECIAL GRANTS AND ENTITLEMENTS
Instruction 20-218-100-XXX 168,464 238,569 166,594
Preschool Education Aid:
Support Services 20-218-200-XXX 30,808 42,895 37,635
TOTAL PRESCHOOL EDUCATION AID 199,272 281,464 204,229
Total State Projects 199,272 281,464 204,229
Federal Projects:
Title I 20-XXX-XXX-XXX 104,820 81,255 76,000
Title II 20-XXX-XXX-XXX 15,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 145,109 86,473 83,700
Other Special Projects 20-XXX-XXX-XXX 28,980 18,197 17,419
Total Federal Projects 278,909 185,925 192,119
TOTAL GRANTS AND ENTITLEMENTS 478,181 467,389 396,348
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 188,600 188,755 193,473
TOTAL REPAYMENT OF DEBT 188,600 188,755 193,473
Total Expenditures 5,193,999 5,591,887 5,648,652
DEDUCT EXPENDITURES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
0250XLocal Contribution - Transfer to Special Revenue 11-1XX-100-93X 80,462 166,954 60,833
Capital Reserve - Transfer to Repayment of Debt 12-000-400-933 12,135
Transfer Property Sale Proceeds to Debt Svc Res 11-000-520-934
TOTAL EXPENDITURES NET OF TRANSFERS 5,101,402 5,424,933 5,587,819
GLOUCESTER - WESTVILLE BORO
Advertised Recapitulation of Balance
Audited Audited Estimated Estimated
Balance Balance Balance Balance
Budget Category 6/30/2010 6/30/2011 6/30/2012 6/30/2013
Unrestricted:
General Operating Budget 339,775 479,798 455,211 233,735
Repayment of Debt 1 0 0 0
Restricted for Specific Purposes:
General Operating Budget:
Capital Reserve 71,741 1,513 1,513 1,513
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 0 0
Legal Reserve 267,121 230,957 170,254 0
Tuition Reserve 0 0 0 0
Current Expense Emergency Reserve 0 0 0 0
Repayment of Debt:
Restricted for Repayment of Debt 0 0 0 0
GLOUCESTER - WESTVILLE BORO
Advertised Per Pupil Cost Calculations
2012 - 2013
2009-10 2010-11 2011-12 2011-12 2012-2013
Actual Actual Original Revised Proposed
Budget Budget Budget
Per Pupil Cost Calculations: (1) (2) (3) (4) (5)
Total Budgetary Comparative Per Pupil Cost 12157 12948 13714 13457 13788
Total Classroom Instruction 8559 8870 9137 9061 9202
Classroom-Salaries and Benefits 8230 8626 8846 8776 8869
Classroom-General Supplies and Textbooks 266 206 241 237 277
Classroom-Purchased Services and Other 63 39 50 49 57
Total Support Services 1471 1681 1857 1788 1961
Support Services-Salaries and Benefits 773 919 1015 975 1052
Total Administrative Costs 1111 1325 1450 1400 1384
Administration-Salaries and Benefits 622 757 815 786 776
Legal Costs 0 6 16 29 23
Total Operations and Maintenance of Plant 967 1047 1208 1129 1157
Operations & Maintenance of Plant-Salary & Ben. 346 442 492 454 457
Board Contribution to Food Services 0 0 0 0 0
Total Extracurricular Costs 49 26 62 80 84
Total Equipment Costs 0 0 0 0 0
Employee Benefits as a % of Salaries 20.6 23.7 28.9 28.3 29.3
The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations
are contained in the 2012 Taxpayers' Guide to Education Spending (formerly 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 2011-12
revised appropriations and 2012-13 budgeted appropriations presented in this advertised budget. Total Budgetary 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 Budgetary
comparative per pupil cost, although all components are not shown.
GLOUCESTER - WESTVILLE BORO
Shared Services -- Description of Shared Services
_________________________________________________
The district has formal shared services agreements for Business Services,
Child Study Team Services & Superintendent Services. The district acts
as lead LEA in a shared services agreement to provide Curriculum Services
to Wenonah, Woodbury Heights, National Park and Gateway Regional HS. Di
stricts also shares food services, and transportation with Gateway HS.
GLOUCESTER - WESTVILLE BORO
22a. Estimated Tax Rate Information
______________________________
A. Estimated 12-13 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 2,058,153 (A)
Estimated Net Taxable Valuation (as of 10/01/2011 ) 160,763,731 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)X100 1.2802 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 2,249,267 (D)
Estimated Net Taxable Valuation (as of 10/01/2011 ) 160,763,731 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)X100 1.3991 (F)
B. Estimated 12-13 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 2,058,153 (G)
Estimated Equalized Valuation (as of 10/01/2011 ) 260,308,322 (H)
Estimated 12-13 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.7907 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 2,249,267 (J)
Estimated Equalized Valuation (as of 10/01/2011 ) 260,308,322 (K)
Estimated 12-13 Equalized Total School
Tax Rate=(J)/(K)X100 0.8641 (L)
GLOUCESTER - WESTVILLE BORO
17. Salaries and Benefits of Certain District Employees
Name Renee Egan
Job Title Principal
Base Annual Salary 101,908
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2011
Ending Date of Contract 06/30/2012
Annual Work Days 260
Annual Vacation Days 15
Annual Sick Days 12
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 500
Bonuses 0
Stipends 5,000
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 - WESTVILLE BORO
17. Salaries and Benefits of Certain District Employees
Name Debbie Wilson
Job Title Coordinator/Dir./Mgr./Supvr.
Curriculum Coordinator
Base Annual Salary 92,428
FTE 1.0
Shared with Another District? Y
District Name WOODBURY HEIGHTS BORO
Job Description in other district Curriculum Coordinator
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2011
Ending Date of Contract 06/30/2012
Annual Work Days 260
Annual Vacation Days 15
Annual Sick Days 12
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days shared with NP, Wenonah
Benefits:
Allowances 100
Bonuses 0
Stipends 5,000
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 - WESTVILLE 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 WOODBURY HEIGHTS BORO
Job Description in other district Business Administrator
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2011
Ending Date of Contract 06/30/2012
Annual Work Days 260
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 - WESTVILLE BORO
17. Salaries and Benefits of Certain District Employees
Name Shared Services Agreement
Job Title Superintendent
Superintendent
Base Annual Salary 0
FTE 0.0
Shared with Another District? Y
District Name GATEWAY REGIONAL
Job Description in other district Superintendent
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2011
Ending Date of Contract 06/30/2012
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