06/27/2008 GLOUCESTER - FRANKLIN TWP
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2006 October 15, 2007 October 15, 2008
Actual Actual Estimated
Pupils on Roll Regular Full-Time 1362 1324 1328
Pupils on Roll - Special Full-Time 163 157 163
Private School Placements 2 6 7
Pupils Sent to Other Districts-Reg Prog 2 1
Pupils Sent to Other Dists-Spec Ed Prog 13 8 8
Pupils Received 22 28 8
GLOUCESTER - FRANKLIN TWP
Advertised Revenues
Budget Category Account 2006-07 2007-08 2008-09
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 529,488 165,045
Transfers from Other Funds 10-5200 25,619 4,000
Revenues from Local Sources:
Local Tax Levy 10-1210 7,205,864 7,677,875 7,827,916
Tuition 10-1300 189,410 25,512 68,304
Transportation Fees from Other LEAs 10-1420-1440 9,734 9,734
Interest Earned on Capital Reserve Funds 10-1XXX 55 30 30
Unrestricted Miscellaneous Revenues 10-1XXX 120,885 40,000 25,000
SUBTOTAL 7,525,948 7,753,151 7,921,250
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 4,729,819 4,729,819
Supplemental Core Curriculum Standards Aid 10-3112 187,134 187,134
Transportation Aid 10-3120 636,726 636,726
Special Education Aid 10-3130 986,373 986,373
Extraordinary Aid 10-3131 11,598 3,847
Consolidated Aid 10-3195 152,730 152,730
Additional Formula Aid 10-3196 206,843 419,891
Other State Aids 10-3XXX 12,125 160,500
Categorical Special Education Aid 10-3132 685,263
Equalization Aid 10-3176 7,309,802
Categorical Security Aid 10-3177 135,355
Categorical Transportation Aid 10-3121 648,039
SUBTOTAL 6,923,348 7,273,173 8,782,306
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 11,850
SUBTOTAL 11,850
Adjustment for Prior Year Encumbrances 320,121
Actual Revenues (Over)/Under Expenditures -307,806
TOTAL OPERATING BUDGET 14,178,959 15,879,933 16,868,601
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Demonstrably Effective Program Aid 20-3212 120,337 120,337
Instructional Supplement Aid 20-3214 81,645 81,645
TOTAL REVENUES FROM STATE SOURCES 201,982 201,982
Revenues from Federal Sources:
Title I 20-4411-4416 234,270 148,665 126,365
I.D.E.A. Part B (Handicapped) 20-4420-4429 334,833 356,604 303,113
Other 20-4XXX 77,728 99,766 84,800
TOTAL REVENUES FROM FEDERAL SOURCES 646,831 605,035 514,278
TOTAL GRANTS AND ENTITLEMENTS 848,813 807,017 514,278
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 187,724 208,073 200,005
TOTAL REVENUES FROM LOCAL SOURCES 187,724 208,073 200,005
Revenues from State Sources:
Debt Service Aid Type II 40-3160 161,016
TOTAL LOCAL REPAYMENT OF DEBT 348,740 208,073 200,005
TOTAL REPAYMENT OF DEBT 348,740 208,073 200,005
TOTAL REVENUES/SOURCES 15,376,512 16,895,023 17,582,884
GLOUCESTER - FRANKLIN TWP
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 4,400,034 4,768,908 5,296,706
Special Education 11-2XX-100-XXX 1,241,379 1,292,592 1,409,410
Basic Skills/Remedial 11-230-100-XXX 192,302 308,107 436,072
Bilingual Education 11-240-100-XXX 26 200 300
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 35,066 24,600 24,510
Support Services:
Tuition 11-000-100-XXX 340,270 319,356 373,773
Attendance and Social Work Services 11-000-211-XXX 12,107 12,422 12,862
Health Services 11-000-213-XXX 212,597 226,532 225,837
Students - Related & Extraordinary 11-000-216,217 353,379 439,199 440,975
Guidance 11-000-218-XXX 5,811 18,258 38,008
Child Study Teams 11-000-219-XXX 438,846 466,109 476,955
Improvement of Instructional Services 11-000-221-XXX 48,618 65,821 68,383
Educational Media Services - School Library 11-000-222-XXX 182,661 192,631 201,272
Instructional Staff Training Services 11-000-223-XXX 22,879 44,401 55,612
General Administration 11-000-230-XXX 388,134 433,929 492,728
School Administration 11-000-240-XXX 535,865 610,994 571,933
Central Svcs & Admin Info Technology 11-000-25X-XXX 344,190 382,023 350,629
Operation and Maintenance of Plant Services 11-000-26X-XXX 1,690,995 1,947,741 1,856,204
Student Transportation Services 11-000-270-XXX 1,021,303 1,073,429 1,357,585
Personal Services - Employee Benefits 11-XXX-XXX-2XX 2,623,539 2,857,626 2,938,513
Food Services 11-000-310-XXX 20,000 20,304
Total Support Services Expenditures 8,221,194 9,110,471 9,481,573
TOTAL GENERAL CURRENT EXPENSE 14,090,001 15,504,878 16,648,571
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604 30 30
Equipment 12-XXX-XXX-73X 88,958 375,025 220,000
TOTAL CAPITAL EXPENDITURES 88,958 375,055 220,030
OPERATING BUDGET GRAND TOTAL 14,178,959 15,879,933 16,868,601
SPECIAL GRANTS AND ENTITLEMENTS
Instruction 20-212-100-XXX 103,337 120,337
Demonstrably Effective Program Aid:
Support Services 20-212-200-XXX 17,000
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 120,337 120,337
Instructional Supplement Aid:
Instruction 20-214-100-XXX 81,645 81,645
TOTAL INSTRUCTIONAL SUPPLEMENT AID 81,645 81,645
Total State Projects 201,982 201,982
Federal Projects:
Title I 20-XXX-XXX-XXX 234,270 148,665 126,365
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 334,833 356,604 303,113
Other Special Projects 20-XXX-XXX-XXX 77,728 99,766 84,800
Total Federal Projects 646,831 605,035 514,278
TOTAL GRANTS AND ENTITLEMENTS 848,813 807,017 514,278
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 348,740 208,073 200,005
TOTAL REPAYMENT OF DEBT 348,740 208,073 200,005
Total Expenditures 15,376,512 16,895,023 17,582,884
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 15,376,512 16,895,023 17,582,884
GLOUCESTER - FRANKLIN TWP
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 481,361 398,105 283,593 283,593
Repayment of Debt 0 0 0 0
Reserved for Specific Purposes:
General Operating Budget:
Capital Reserve 1,826 1,881 1,911 1,941
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 0 0
Legal Reserve 415,859 580,021 165,045 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 - FRANKLIN TWP
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 8181 8396 8905 9665 10005
Total Classroom Instruction 4863 4938 5287 5612 6014
Classroom-Salaries and Benefits 4573 4614 4920 5212 5541
Classroom-General Supplies and Textbooks 236 240 307 328 352
Classroom-Purchased Services and Other 55 85 60 72 121
Total Support Services 1050 1056 1136 1239 1269
Support Services-Salaries and Benefits 963 968 1035 1109 1130
Total Administrative Costs 994 1011 996 1156 1133
Administration-Salaries and Benefits 818 842 773 854 831
Total Operations and Maintenance of Plant 1144 1244 1329 1479 1409
Operations & Maintenance of Plant-Salary & Ben. 668 653 691 729 743
Total Food Services Costs 2 0 13 14 14
Total Extracurricular Costs 15 25 18 19 18
Total Equipment Costs 194 58 113 253 148
Employee Benefits as a % of Salaries 27.7 28.7 30.6 29.1 28.3
The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations
are contained in the 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 - FRANKLIN TWP
Shared Services -- Description of Shared Services
_________________________________________________
1) Interlocal services agreement with Delsea Regional for Technology
Services
2) Interlocal services agreement with Salem County Special Services for
Clerk of the Works Services
3) Interlocal services agreement with Clayton School District for repair
and maintenance of their bus fleet
4) Transportation Jointures with Delsea Regional and Gloucester County
Special Services School Districts
5) Diesel fuel purchases made through Gloucester County purchasing
agreement
6) Gasoline purchases made through Gloucester Coutny purchasing agree-
ment
7) Custodial and Janitorial supplies purchased through a consortium with
Delsea Regional
8) Natural Gas - ACES
9) Electric - ACES
10) Copy paper purchased through interlocal agreement with Pittsgrove
Township Board of Education
11) Copy paper purchased through interlocal agreement with Pittsgrove
Township Board of Education for use by the Township of Franklin at
the reduced price without any mark-up
12) Mater Teacher contract with Delsea Regional
13) Insurances - General liability and Worker's Compensation are purch-
ased through New Jersey School Boards Insurance Group
14) Franklin Township police car maintenance - free labor
15) Solid waste collection and disposal
16) Recyclable material collection and disposal
17) Ice control material storage and application, when needed
18) DARE officers
19) Athletic field and gymnasiums for youth recreation organization
20) Grounds behind Admin Building for Franklin Township Community Day
GLOUCESTER - FRANKLIN TWP
22a. Estimated Tax Rate Information
______________________________
A. Estimated 08-09 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 7,752,896 (A)
Estimated Net Taxable Valuation (as of 10/01/2007 ) 755,794,876 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)X100 1.0258 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 7,956,935 (D)
Estimated Net Taxable Valuation (as of 10/01/2007 ) 755,794,876 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)X100 1.0528 (F)
B. Estimated 08-09 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 7,752,896 (G)
Estimated Equalized Valuation (as of 10/01/2007 ) 1,453,303,993 (H)
Estimated 08-09 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.5335 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 7,956,935 (J)
Estimated Equalized Valuation (as of 10/01/2007 ) 1,453,303,993 (K)
Estimated 08-09 Equalized Total School
Tax Rate=(J)/(K)X100 0.5475 (L)