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User Friendly Budgets
2008

CAMDEN - LAWNSIDE BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time278273299
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Pupils on Roll - Special Full-Time272525
Private School Placements161515
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Pupils Sent to Other Districts-Reg Prog135159160
Pupils Sent to Other Dists-Spec Ed Prog464742
Pupils in State Facilities230

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 310,662 85,394
Revenues from Local Sources:
Local Tax Levy 10-1210 3,561,644 4,026,627 4,120,078
Interest Earned on Capital Reserve Funds 10-1XXX 1,445 150 150
Unrestricted Miscellaneous Revenues 10-1XXX 62,091 20,000 22,200
SUBTOTAL  3,625,180 4,046,777 4,142,428
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 1,449,355 1,449,355 0
Transportation Aid 10-3120 133,933 133,933 0
Special Education Aid 10-3130 511,360 511,360 0
Stabilization Aid 10-3171 604,951 604,951 0
Extraordinary Aid 10-3131 14,216 0 9,764
Consolidated Aid 10-3195 46,850 46,850 0
Additional Formula Aid 10-3196 93,541 190,498 0
Other State Aids 10-3XXX 65,318 104,472 0
Categorical Special Education Aid 10-3132 0 0 267,634
Equalization Aid 10-3176 0 0 3,286,195
Categorical Security Aid 10-3177 0 0 75,883
Categorical Transportation Aid 10-3121 0 0 167,301
SUBTOTAL  2,919,524 3,041,419 3,806,777
Adjustment for Prior Year Encumbrances  0 12,732 0
Actual Revenues (Over)/Under Expenditures  199,789 0 0
TOTAL OPERATING BUDGET  6,744,493 7,411,590 8,034,599
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 0 593 0
Demonstrably Effect Prog Aid - Pr Year Carryover 20-3212 0 6,935 0
Early Childhood Program Aid 20-3211 283,101 241,958 0
Demonstrably Effective Program Aid 20-3212 141,365 129,640 0
Preschool Education Aid 20-3218 0 0 35,863
Other Restricted Entitlements 20-32XX 16,927 102,532 24,253
TOTAL REVENUES FROM STATE SOURCES  441,393 481,658 60,116
Revenues from Federal Sources:
Title I 20-4411-4416 177,842 127,647 108,500
I.D.E.A. Part B (Handicapped) 20-4420-4429 106,954 115,924 98,536
Other 20-4XXX 313,123 47,427 0
TOTAL REVENUES FROM FEDERAL SOURCES  597,919 290,998 207,036
TOTAL GRANTS AND ENTITLEMENTS  1,039,312 772,656 267,152
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1 2
Revenues from Local Sources:
Local Tax Levy 40-1210 16,363 40,135 45,642
TOTAL REVENUES FROM LOCAL SOURCES  16,363 40,135 45,642
Revenues from State Sources:
Debt Service Aid Type II 40-3160 37,600 37,203 36,809
TOTAL LOCAL REPAYMENT OF DEBT  53,963 77,339 82,453
Actual Revenues (Over)/Under Expenditures  24,201 0 0
TOTAL REPAYMENT OF DEBT  78,164 77,339 82,453
TOTAL REVENUES/SOURCES  7,861,969 8,261,585 8,384,204

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX934,4371,112,8241,330,043
Special Education 11-2XX-100-XXX236,162260,580272,794
Basic Skills/Remedial 11-230-100-XXX24,16757,65168,362
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX2,4425,1123,568
Support Services:
Tuition 11-000-100-XXX3,408,4693,811,7054,074,922
Attendance and Social Work Services 11-000-211-XXX1,2003,0003,000
Health Services 11-000-213-XXX61,74866,00068,300
Students - Related & Extraordinary 11-000-216,2179831,4001,500
Guidance 11-000-218-XXX0027,450
Child Study Teams 11-000-219-XXX173,980146,298140,844
Improvement of Instructional Services 11-000-221-XXX130,227119,981126,794
Educational Media Services - School Library 11-000-222-XXX28,19230,70032,100
Instructional Staff Training Services 11-000-223-XXX35,52337,16032,000
General Administration 11-000-230-XXX225,319213,900220,318
School Administration 11-000-240-XXX66,43994,38698,127
Central Svcs & Admin Info Technology 11-000-25X-XXX71,80298,44699,749
Operation and Maintenance of Plant Services 11-000-26X-XXX353,339346,376355,416
Student Transportation Services 11-000-270-XXX439,770455,083462,770
Personal Services - Employee Benefits 11-XXX-XXX-2XX510,405500,765597,213
Food Services 11-000-310-XXX30,00030,0000
Total Support Services Expenditures 5,537,3965,955,2006,340,503
TOTAL GENERAL CURRENT EXPENSE 6,734,6047,391,3678,015,270
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040150150
Equipment 12-XXX-XXX-73X09,8409,840
TOTAL CAPITAL EXPENDITURES 09,9909,990
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X9,88910,2339,339
OPERATING BUDGET GRAND TOTAL 6,744,4937,411,5908,034,599
GRANTS AND ENTITLEMENTS
Early Childhood Program Aid:
Instruction 20-211-100-XXX283,101242,55135,863
TOTAL EARLY CHILDHOOD PROGRAM AID 283,101242,55135,863
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX112,22497,4100
Support Services 20-212-200-XXX29,14139,1650
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 141,365136,5750
Other State Projects:
Support Services 20-217-200-XXX074,0000
TOTAL TARA USED TO SUPPORT PROGRAMS 074,0000
Nonpublic Textbooks 20-XXX-XXX-XXX0950808
Nonpublic Auxiliary Services 20-XXX-XXX-XXX11,91422,80019,380
Nonpublic Handicapped Services 20-XXX-XXX-XXX4,4252,7902,372
Nonpublic Nursing Services 20-XXX-XXX-XXX5881,3121,115
Nonpublic Technology Initiative 20-XXX-XXX-XXX0680578
Total State Projects 441,393481,65860,116
Federal Projects:
Title I 20-XXX-XXX-XXX177,842127,647108,500
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX106,954115,92498,536
Other Special Projects 20-XXX-XXX-XXX313,12347,4270
Total Federal Projects 597,919290,998207,036
TOTAL GRANTS AND ENTITLEMENTS 1,039,312772,656267,152
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX78,16477,33982,453
TOTAL REPAYMENT OF DEBT 78,16477,33982,453
Total Expenditures 7,861,9698,261,5858,384,204

 

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 Budget342,787457,405146,74361,349
  Repayment of Debt24,204320
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve16,17817,62417,77417,924
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve310,662000
      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 Cost9,30010,58210,24112,04610,878
Total Classroom Instruction5,2995,9645,9956,8986,381
Classroom-Salaries and Benefits5,1155,7455,7756,6286,176
Classroom-General Supplies and Textbooks184164218267191
Classroom-Purchased Services and Other0563314
Total Support Services1,5251,7881,6672,0961,693
Support Services-Salaries and Benefits1,3201,4851,3971,5701,576
Total Administrative Costs1,1511,2911,2471,5171,443
Administration-Salaries and Benefits766749834946909
Total Operations and Maintenance of Plant1,2241,4351,2291,4171,349
Operations & Maintenance of Plant-Salary & Ben.455653526608589
Total Food Services Costs9496891010
Total Extracurricular Costs78151711
Total Equipment Costs00293330
Employee Benefits as a % of Salaries22.423.321.120.924.9

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.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,120,078 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)154,372,482 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1002.6689 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,165,720 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)154,372,482 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1002.6985 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,120,078 (G)
Estimated Equalized Valuation (as of 10/01/2007)238,077,281 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.7306 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,165,720 (J)
Estimated Equalized Valuation (as of 10/01/2007)238,077,281 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.7497 (L)