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User Friendly Budgets
2008

CAMDEN - COLLINGSWOOD BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time1,6621,6631,616
spacing
Pupils on Roll - Special Full-Time253269279
Private School Placements242520
spacing
Pupils Sent to Other Districts-Reg Prog150
Pupils Sent to Other Dists-Spec Ed Prog141713
Pupils Received286309283
Pupils in State Facilities233

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,536,000 1,300,000
Revenues from Local Sources:
Local Tax Levy 10-1210 11,955,900 12,574,904 12,999,915
Tuition 10-1300 3,015,289 3,126,417 3,544,989
Interest Earned on Capital Reserve Funds 10-1XXX 12,088 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 261,698 165,000 130,000
SUBTOTAL  15,244,975 15,866,321 16,674,904
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 5,508,389 5,508,389 0
Supplemental Core Curriculum Standards Aid 10-3112 1,824,244 1,824,244 0
Transportation Aid 10-3120 282,528 282,528 0
Special Education Aid 10-3130 1,576,635 1,576,635 0
Bilingual Education 10-3140 58,328 58,328 0
Extraordinary Aid 10-3131 7,713 0 2,942
Consolidated Aid 10-3195 191,898 191,898 0
Additional Formula Aid 10-3196 235,578 531,873 0
Other State Aids 10-3XXX 145,023 574,547 0
Categorical Special Education Aid 10-3132 0 0 809,973
Equalization Aid 10-3176 0 0 7,501,643
Categorical Security Aid 10-3177 0 0 201,105
Adjustment Aid 10-3178 0 0 2,209,048
Categorical Transportation Aid 10-3121 0 0 239,787
SUBTOTAL  9,830,336 10,548,442 10,964,498
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 17,927 0 0
SUBTOTAL  17,927 0 0
Actual Revenues (Over)/Under Expenditures  376,086 0 0
TOTAL OPERATING BUDGET  25,469,324 27,950,763 28,939,402
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Demonstrably Effective Program Aid 20-3212 82,236 82,236 0
Instructional Supplement Aid 20-3214 116,652 116,652 0
Other Restricted Entitlements 20-32XX 139,969 161,316 158,433
TOTAL REVENUES FROM STATE SOURCES  338,857 360,204 158,433
Revenues from Federal Sources:
Title I 20-4411-4416 376,889 321,472 273,250
I.D.E.A. Part B (Handicapped) 20-4420-4429 559,659 441,227 419,000
Other 20-4XXX 103,913 74,753 65,600
TOTAL REVENUES FROM FEDERAL SOURCES  1,040,461 837,452 757,850
TOTAL GRANTS AND ENTITLEMENTS  1,379,318 1,197,656 916,283
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 220,623 297,180
Transfers from Other Funds 40-5200 547,179 250,000 186,720
Revenues from Local Sources:
Local Tax Levy 40-1210 872,806 739,777 760,000
TOTAL REVENUES FROM LOCAL SOURCES  872,806 739,777 760,000
TOTAL LOCAL REPAYMENT OF DEBT  1,419,985 1,210,400 1,243,900
Actual Revenues (Over)/Under Expenditures  -88,960 0 0
TOTAL REPAYMENT OF DEBT  1,331,025 1,210,400 1,243,900
TOTAL REVENUES/SOURCES  28,179,667 30,358,819 31,099,585

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX8,376,4968,973,9149,367,972
Special Education 11-2XX-100-XXX1,602,1351,728,5071,840,386
Basic Skills/Remedial 11-230-100-XXX372,195464,631781,591
Bilingual Education 11-240-100-XXX121,804127,768133,468
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX263,064278,193285,170
School Sponsored Athletics 11-402-100-XXX559,575606,942632,100
Support Services:
Tuition 11-000-100-XXX1,013,0421,280,4521,285,061
Attendance and Social Work Services 11-000-211-XXX32,23533,84735,539
Health Services 11-000-213-XXX323,702331,348322,968
Students - Related & Extraordinary 11-000-216,217350,237425,124441,442
Guidance 11-000-218-XXX849,132902,706946,365
Child Study Teams 11-000-219-XXX646,008685,264657,922
Improvement of Instructional Services 11-000-221-XXX254,358244,671235,440
Educational Media Services - School Library 11-000-222-XXX375,207405,486431,761
Instructional Staff Training Services 11-000-223-XXX242,363260,385261,085
General Administration 11-000-230-XXX654,620779,485674,943
School Administration 11-000-240-XXX1,203,2861,348,3711,353,810
Central Svcs & Admin Info Technology 11-000-25X-XXX314,510410,872438,800
Operation and Maintenance of Plant Services 11-000-26X-XXX2,700,1132,701,6903,022,051
Student Transportation Services 11-000-270-XXX598,616509,646619,100
Personal Services - Employee Benefits 11-XXX-XXX-2XX4,313,0294,958,5814,942,254
Food Services 11-000-310-XXX50,00050,00050,000
Total Support Services Expenditures 13,920,45815,327,92815,718,541
TOTAL GENERAL CURRENT EXPENSE 25,215,72727,507,88328,759,228
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X158,31226,00053,250
Facilities Acquisition and Construction Services 12-000-4XX-XXX0300,0000
TOTAL CAPITAL EXPENDITURES 158,312326,00053,250
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX18,07124,80536,824
Support Services 13-422-200-XXX0400100
Total Summer School 18,07125,20536,924
TOTAL SPECIAL SCHOOLS 18,07125,20536,924
Transfer of Funds to Charter Schools 10-000-100-56X77,21491,67590,000
OPERATING BUDGET GRAND TOTAL 25,469,32427,950,76328,939,402
GRANTS AND ENTITLEMENTS
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX70,23670,2360
Support Services 20-212-200-XXX12,00012,0000
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 82,23682,2360
Instructional Supplement Aid:
Instruction 20-214-100-XXX107,652116,6520
Support Services 20-214-200-XXX9,00000
TOTAL INSTRUCTIONAL SUPPLEMENT AID 116,652116,6520
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX8,7299,99010,060
Nonpublic Auxiliary Services 20-XXX-XXX-XXX67,25877,95066,687
Nonpublic Handicapped Services 20-XXX-XXX-XXX36,30452,92550,530
Nonpublic Nursing Services 20-XXX-XXX-XXX13,29113,29123,956
Nonpublic Technology Initiative 20-XXX-XXX-XXX7,1557,1607,200
Other Special Projects 20-XXX-XXX-XXX7,23200
Total State Projects 338,857360,204158,433
Federal Projects:
Title I 20-XXX-XXX-XXX376,889321,472273,250
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX559,659441,227419,000
Other Special Projects 20-XXX-XXX-XXX103,91374,75365,600
Total Federal Projects 1,040,461837,452757,850
TOTAL GRANTS AND ENTITLEMENTS 1,379,3181,197,656916,283
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,331,0251,210,4001,243,900
TOTAL REPAYMENT OF DEBT 1,331,0251,210,4001,243,900
Total Expenditures 28,179,66730,358,81931,099,585

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/06
Audited
Balance
6/30/07
Estimated
Balance
6/30/08
Estimated
Balance
6/30/09
Unreserved:
  General Operating Budget2,378,9792,045,3861,259,386541,001
  Repayment of Debt428,843517,803297,1800
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve208,751220,839220,839220,839
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve636,196581,615581,6150
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2005-06
Actual
2006-07
Actual
2007-08
Original
Budget
2007-08
Revised
Budget
2008-09
Proposed
Budget
Total Comparative Per Pupil Cost12,17212,55813,91313,51914,262
Total Classroom Instruction6,8597,0177,8107,5458,036
Classroom-Salaries and Benefits6,4016,6927,4117,1497,625
Classroom-General Supplies and Textbooks350227274277279
Classroom-Purchased Services and Other10897125119133
Total Support Services1,9422,0122,2012,1372,177
Support Services-Salaries and Benefits1,7511,8151,9631,9091,943
Total Administrative Costs1,2591,3261,5061,5971,578
Administration-Salaries and Benefits1,0511,1611,2471,2551,279
Total Operations and Maintenance of Plant1,5751,6471,7821,6441,846
Operations & Maintenance of Plant-Salary & Ben.1,0001,0501,1121,0781,153
Total Food Services Costs2627272627
Total Extracurricular Costs507528584566593
Total Equipment Costs5984131428
Employee Benefits as a % of Salaries24.525.727.927.826.5

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 the 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.

 

Shared Services
  • ACT - Collingswood is a participant in the Alliance for Competitive Tele-
  • communications which solicits formal bids for telecommunication services
  • ACES-Gas - Collingswood is a participant in the Alliance for Competitive
  • Energy Services which solicits formal bids for natural gas services.
  • ACES-Electricity - Collings is a participant in the Alliance for
  • Competitive Energy Services which solicits formal bids for electricity.
  • Reading Recovery Program - Collingswood participates with the Haddonfield
  • BOE in the Reading Recovery Program.
  • Camden County AVA - Collingswood participates in order to receive
  • educational media at a reduced cost
  • SAIF - Collingswood participates with the School Alliance Insurance Fund
  • which enables districts to receive better rates for insurance coverage.
  • Facility Sharing - Collingswood District shares the use of its facilities
  • with the Collingswood Borough at no cost and with Camden County Community
  • College at a reduced cost for both educational and athletic programs.
  • Collingswood School District and Collingswood Borough share equipment and
  • the district purchases its gasoline for vehicles through the Borough
  • Collingswood licenses computer software and maintenance services from the
  • Gloucester County Special Services District.
  • In the past, Collingswood participated with other southern NJ districts
  • in the joint purchasing of office supplies thru the Pittsgrove Township
  • BOE. However, this year we obtained even better pricing for supplies.
  • Therefore, rather than continue with the "shared service" we pulled out
  • to get the better price.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy12,999,915 (A)
Estimated Net Taxable Valuation (as of 02/01/2008)1,087,721,362 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.1952 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy13,759,915 (D)
Estimated Net Taxable Valuation (as of 02/01/2008)1,087,721,362 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.2650 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy12,999,915 (G)
Estimated Equalized Valuation (as of 10/01/2007)1,069,383,628 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.2156 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy13,759,915 (J)
Estimated Equalized Valuation (as of 10/01/2007)1,069,383,628 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.2867 (L)