03/25/2008 GLOUCESTER - CLEARVIEW REGIONAL
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2006 October 15, 2007 October 15, 2008
Actual Actual Estimated
Pupils on Roll Regular Full-Time 2078 2116 2215
Pupils on Roll Regular Shared-Time 16 8
Pupils on Roll - Special Full-Time 303 283 302
Pupils on Roll - Special Shared-Time 5 4
Private School Placements 20 21 21
Pupils Sent to Other Districts-Reg Prog 1 1
Pupils Sent to Other Dists-Spec Ed Prog 18 19 22
Pupils Received 8 9 4
GLOUCESTER - CLEARVIEW REGIONAL
Advertised Revenues
Budget Category Account 2006-07 2007-08 2008-09
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 690,965 860,592
Withdrawal from Cap Res-for Local Share 10-307 13,500
Revenues from Local Sources:
Local Tax Levy 10-1210 13,321,073 14,036,426 14,444,883
Tuition 10-1300 124,389 72,000 72,000
Transportation Fees from Other LEAs 10-1420-1440 10,637 25,000 25,000
Interest Earned on Capital Reserve Funds 10-1XXX 6,809 3,750
Other Restricted Miscellaneous Revenues 10-1XXX 3,665
Unrestricted Miscellaneous Revenues 10-1XXX 347,864 90,000 223,000
SUBTOTAL 13,810,772 14,227,091 14,768,633
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 9,025,472 9,025,472
Supplemental Core Curriculum Standards Aid 10-3112 48,455 48,455
Transportation Aid 10-3120 752,254 752,254
Special Education Aid 10-3130 912,464 912,464
Bilingual Education 10-3140 2,374 2,374
Extraordinary Aid 10-3131 65,144 110,798
Consolidated Aid 10-3195 236,776 236,776
Additional Formula Aid 10-3196 329,334 674,290
Other State Aids 10-3XXX 215,289 191,389
Categorical Special Education Aid 10-3132 1,237,151
Equalization Aid 10-3176 11,940,398
Categorical Security Aid 10-3177 169,429
Categorical Transportation Aid 10-3121 829,063
SUBTOTAL 11,587,562 11,843,474 14,286,839
Adjustment for Prior Year Encumbrances 275,770
Actual Revenues (Over)/Under Expenditures -679,858
TOTAL OPERATING BUDGET 24,718,476 27,050,800 29,916,064
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 90,043 95,756 80,542
TOTAL REVENUES FROM STATE SOURCES 90,043 95,756 80,542
Revenues from Federal Sources:
Title I 20-4411-4416 121,313 121,043 102,886
I.D.E.A. Part B (Handicapped) 20-4420-4429 308,215 445,240 378,454
Vocational Education 20-4430 54,473 66,885 56,852
Other 20-4XXX 38,183 42,849 36,421
TOTAL REVENUES FROM FEDERAL SOURCES 522,184 676,017 574,613
TOTAL GRANTS AND ENTITLEMENTS 612,227 771,773 655,155
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 1
Revenues from Local Sources:
Local Tax Levy 40-1210 1,946,686 2,068,825 2,176,412
TOTAL REVENUES FROM LOCAL SOURCES 1,946,686 2,068,825 2,176,412
Revenues from State Sources:
Debt Service Aid Type II 40-3160 587,536 628,143 606,185
TOTAL LOCAL REPAYMENT OF DEBT 2,534,222 2,696,969 2,782,597
Actual Revenues (Over)/Under Expenditures 2
TOTAL REPAYMENT OF DEBT 2,534,224 2,696,969 2,782,597
TOTAL REVENUES/SOURCES 27,864,927 30,519,542 33,353,816
GLOUCESTER - CLEARVIEW REGIONAL
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 8,967,748 9,692,578 10,243,081
Special Education 11-2XX-100-XXX 1,811,414 1,991,102 2,098,571
Basic Skills/Remedial 11-230-100-XXX 4,600 4,600
Bilingual Education 11-240-100-XXX 7,339 2,400
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 166,816 234,568 250,611
School Sponsored Athletics 11-402-100-XXX 606,592 709,804 765,621
Support Services:
Tuition 11-000-100-XXX 1,493,244 1,700,493 1,711,507
Attendance and Social Work Services 11-000-211-XXX 78,639 81,229 85,251
Health Services 11-000-213-XXX 192,000 204,883 224,944
Students - Related & Extraordinary 11-000-216,217 67,264 78,210 168,653
Guidance 11-000-218-XXX 733,441 847,860 913,632
Child Study Teams 11-000-219-XXX 304,512 308,044 334,171
Improvement of Instructional Services 11-000-221-XXX 271,038 324,329 415,940
Educational Media Services - School Library 11-000-222-XXX 245,062 263,837 273,918
Instructional Staff Training Services 11-000-223-XXX 8,380 23,400 45,200
General Administration 11-000-230-XXX 480,882 522,052 530,414
School Administration 11-000-240-XXX 1,229,004 1,475,836 1,460,502
Central Svcs & Admin Info Technology 11-000-25X-XXX 521,640 684,658 690,870
Deposit to Maintenance Reserve 10-606 20,000
Operation and Maintenance of Plant Services 11-000-26X-XXX 2,172,997 2,281,905 2,660,954
Student Transportation Services 11-000-270-XXX 1,569,365 1,641,342 1,660,424
Personal Services - Employee Benefits 11-XXX-XXX-2XX 3,619,892 3,591,690 4,464,750
Food Services 11-000-310-XXX 19,426 40,470 42,641
Total Support Services Expenditures 13,006,786 14,070,238 15,683,771
TOTAL GENERAL CURRENT EXPENSE 24,559,356 26,730,229 29,048,655
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604 200,000
Interest Earned on Capital Reserve 10-604 3,750
Equipment 12-XXX-XXX-73X 41,296 220,552 264,084
Facilities Acquisition and Construction Services 12-000-4XX-XXX 35,120 51,354 296,575
TOTAL CAPITAL EXPENDITURES 76,416 271,906 764,409
SPECIAL SCHOOLS
Other Special Schools:
Instruction 13-4XX-100-XXX 9,504 7,105
Total Other Special Schools 9,504 7,105
Adult Education - Local:
Instruction 13-602-100-XXX 1,450 970 2,000
Support Services 13-602-200-XXX 71,750 40,590 101,000
Total Adult Education - Local 73,200 41,560 103,000
TOTAL SPECIAL SCHOOLS 82,704 48,665 103,000
OPERATING BUDGET GRAND TOTAL 24,718,476 27,050,800 29,916,064
SPECIAL GRANTS AND ENTITLEMENTS
Nonpublic Textbooks 20-XXX-XXX-XXX 9,569 13,861 11,781
Other State Projects:
Nonpublic Auxiliary Services 20-XXX-XXX-XXX 25,547 27,764 23,600
Nonpublic Handicapped Services 20-XXX-XXX-XXX 17,331 24,065 20,455
Nonpublic Nursing Services 20-XXX-XXX-XXX 17,746 19,146 16,274
Nonpublic Technology Initiative 20-XXX-XXX-XXX 9,343 9,920 8,432
Other Special Projects 20-XXX-XXX-XXX 10,507 1,000
Total State Projects 90,043 95,756 80,542
Federal Projects:
Title I 20-XXX-XXX-XXX 121,313 121,043 102,886
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 308,215 445,240 378,454
Vocational Education 20-XXX-XXX-XXX 54,473 66,885 56,852
Other Special Projects 20-XXX-XXX-XXX 38,183 42,849 36,421
Total Federal Projects 522,184 676,017 574,613
TOTAL GRANTS AND ENTITLEMENTS 612,227 771,773 655,155
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 2,534,224 2,696,969 2,782,597
TOTAL REPAYMENT OF DEBT 2,534,224 2,696,969 2,782,597
Total Expenditures 27,864,927 30,519,542 33,353,816
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 27,864,927 30,519,542 33,353,816
GLOUCESTER - CLEARVIEW REGIONAL
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 898,917 804,360 619,414 535,501
Repayment of Debt 3 1 0 0
Reserved for Specific Purposes:
General Operating Budget:
Capital Reserve 126,615 133,424 119,924 323,674
Adult Education Programs 0 0 0 0
Maintenance Reserve 200 200 20,200 20,200
Legal Reserve 686,982 1,246,698 776,679 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 - CLEARVIEW REGIONAL
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 9046 8988 9580 9715 10201
Total Classroom Instruction 5443 5483 5814 5807 6031
Classroom-Salaries and Benefits 5143 5167 5403 5327 5610
Classroom-General Supplies and Textbooks 227 213 291 335 285
Classroom-Purchased Services and Other 73 102 119 145 136
Total Support Services 1058 961 1063 1054 1189
Support Services-Salaries and Benefits 894 882 941 947 1053
Total Administrative Costs 1093 1100 1155 1303 1264
Administration-Salaries and Benefits 909 896 930 1064 994
Total Operations and Maintenance of Plant 972 995 1033 1031 1163
Operations & Maintenance of Plant-Salary & Ben. 443 460 469 463 526
Total Food Services Costs 16 8 17 17 17
Total Extracurricular Costs 399 378 434 444 467
Total Equipment Costs 19 17 80 92 105
Employee Benefits as a % of Salaries 23.5 23.3 23.8 21.5 25.1
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 - CLEARVIEW REGIONAL
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 - CLEARVIEW REGIONAL
Shared Services -- Description of Shared Services
_________________________________________________
Clearview Regional provides the complete transportation services for
Mantua Elementary School District. It also hosts other transportation
routes for several other local school districts as requested.
Clearview participates in several purchasing consortiums including the
ACES for purchase of electricity, EdData for the purchase of classroom
supplies, Pittsgrove Paper Consortium, Gloucester County Special Services
for CST services which cannot be staffed in-house and transportation runs
which cannot be handled by our transportation departement.
Clearview also shares professional development opportunities with our
constituent districts.
GLOUCESTER - CLEARVIEW REGIONAL
22a. Estimated Tax Rate Information
______________________________
A. Estimated 08-09 School Tax Rate
__________________________________
HARRISON
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 7,215,213 (A)
Estimated Net Taxable Valuation (as of 01/12/2008 ) 803,990,329 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)X100 0.8974 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 8,302,330 (D)
Estimated Net Taxable Valuation (as of 01/12/2008 ) 803,990,329 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)X100 1.0326 (F)
B. Estimated 08-09 Equalized School Tax Rate
____________________________________________
HARRISON
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 7,215,213 (G)
Estimated Equalized Valuation (as of 10/01/2007 ) 1,435,410,436 (H)
Estimated 08-09 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.5027 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 8,302,330 (J)
Estimated Equalized Valuation (as of 10/01/2007 ) 1,435,410,436 (K)
Estimated 08-09 Equalized Total School
Tax Rate=(J)/(K)X100 0.5784 (L)
GLOUCESTER - CLEARVIEW REGIONAL
22a. Estimated Tax Rate Information
______________________________
A. Estimated 08-09 School Tax Rate
__________________________________
MANTUA TWP
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 7,229,670 (A)
Estimated Net Taxable Valuation (as of 01/10/2008 ) 755,410,658 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)X100 0.9571 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 8,318,965 (D)
Estimated Net Taxable Valuation (as of 01/10/2008 ) 755,410,658 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)X100 1.1013 (F)
B. Estimated 08-09 Equalized School Tax Rate
____________________________________________
MANTUA TWP
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 7,229,670 (G)
Estimated Equalized Valuation (as of 10/01/2007 ) 1,446,085,487 (H)
Estimated 08-09 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.4999 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 8,318,965 (J)
Estimated Equalized Valuation (as of 10/01/2007 ) 1,446,085,487 (K)
Estimated 08-09 Equalized Total School
Tax Rate=(J)/(K)X100 0.5753 (L)