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User Friendly Budgets
2008

CAMDEN - MOUNT EPHRAIM BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time368368416
spacing
Pupils on Roll - Special Full-Time8079104
Private School Placements899
spacing
Pupils Sent to Other Districts-Reg Prog153157157
Pupils Sent to Other Dists-Spec Ed Prog333235
Pupils Received345
Pupils in State Facilities010

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 500,000 400,000
Revenues from Local Sources:
Local Tax Levy 10-1210 4,160,079 4,569,774 4,486,749
Tuition 10-1300 103,128 153,831 183,500
Interest Earned on Capital Reserve Funds 10-1XXX 62 1 0
Other Restricted Miscellaneous Revenues 10-1XXX 0 0 29,988
Unrestricted Miscellaneous Revenues 10-1XXX 47,704 25,000 25,000
SUBTOTAL  4,310,973 4,748,606 4,725,237
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 2,469,391 2,469,391 0
Transportation Aid 10-3120 50,599 50,599 0
Special Education Aid 10-3130 542,932 542,932 0
Bilingual Education 10-3140 10,512 10,512 0
Extraordinary Aid 10-3131 83,816 0 83,020
Consolidated Aid 10-3195 74,171 74,171 0
Additional Formula Aid 10-3196 94,981 192,812 0
Other State Aids 10-3XXX 4,969 74,800 0
Categorical Special Education Aid 10-3132 0 0 305,507
Equalization Aid 10-3176 0 0 3,352,698
Categorical Security Aid 10-3177 0 0 54,404
Categorical Transportation Aid 10-3121 0 0 47,646
SUBTOTAL  3,331,371 3,415,217 3,843,275
Actual Revenues (Over)/Under Expenditures  -139,938 0 0
TOTAL OPERATING BUDGET  7,502,406 8,663,823 8,968,512
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 0 42,500 0
Revenues from State Sources:
Instructional Supplement Aid 20-3214 18,432 18,432 0
Other Restricted Entitlements 20-32XX 0 19,000 0
TOTAL REVENUES FROM STATE SOURCES  18,432 37,432 0
Revenues from Federal Sources:
Title I 20-4411-4416 53,168 34,434 29,269
I.D.E.A. Part B (Handicapped) 20-4420-4429 157,793 158,158 134,434
Other 20-4XXX 27,025 27,146 23,074
TOTAL REVENUES FROM FEDERAL SOURCES  237,986 219,738 186,777
TOTAL GRANTS AND ENTITLEMENTS  256,418 299,670 186,777
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 50,000 35,550
Transfers from Other Funds 40-5200 62,227 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 349,218 529,800 540,281
TOTAL REVENUES FROM LOCAL SOURCES  349,218 529,800 540,281
Revenues from State Sources:
Debt Service Aid Type II 40-3160 120,384 119,146 117,919
TOTAL LOCAL REPAYMENT OF DEBT  531,829 698,946 693,750
Actual Revenues (Over)/Under Expenditures  172,316 0 0
TOTAL REPAYMENT OF DEBT  704,145 698,946 693,750
TOTAL REVENUES/SOURCES  8,462,969 9,662,439 9,849,039

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,602,5301,774,3511,792,323
Special Education 11-2XX-100-XXX725,149813,145858,139
Basic Skills/Remedial 11-230-100-XXX52,61384,62735,360
Bilingual Education 11-240-100-XXX10,51210,51210,512
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX9,89718,70019,050
Support Services:
Tuition 11-000-100-XXX2,331,2302,738,3262,903,052
Health Services 11-000-213-XXX103,046111,670119,998
Students - Related & Extraordinary 11-000-216,217182,907304,536366,607
Child Study Teams 11-000-219-XXX214,873207,075258,630
Improvement of Instructional Services 11-000-221-XXX64,19250,10555,990
Educational Media Services - School Library 11-000-222-XXX61,52279,46987,173
Instructional Staff Training Services 11-000-223-XXX27,08717,01715,400
General Administration 11-000-230-XXX291,511377,304376,445
School Administration 11-000-240-XXX85,673132,84484,337
Central Svcs & Admin Info Technology 11-000-25X-XXX166,759186,831179,366
Operation and Maintenance of Plant Services 11-000-26X-XXX560,836570,038580,096
Student Transportation Services 11-000-270-XXX159,686183,108193,459
Personal Services - Employee Benefits 11-XXX-XXX-2XX852,383989,1641,022,575
Food Services 11-000-310-XXX015,00010,000
Total Support Services Expenditures 5,101,7055,962,4876,253,128
TOTAL GENERAL CURRENT EXPENSE 7,502,4068,663,8228,968,512
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604010
TOTAL CAPITAL EXPENDITURES 010
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 7,502,4068,663,8238,968,512
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX042,5000
Instructional Supplement Aid:
Instruction 20-214-100-XXX18,43218,4320
TOTAL INSTRUCTIONAL SUPPLEMENT AID 18,43218,4320
Other State Projects:
Instruction 20-217-100-XXX019,0000
TOTAL TARA USED TO SUPPORT PROGRAMS 019,0000
Total State Projects 18,43237,4320
Federal Projects:
Title I 20-XXX-XXX-XXX53,16834,43429,269
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX157,793158,158134,434
Other Special Projects 20-XXX-XXX-XXX27,02527,14623,074
Total Federal Projects 237,986219,738186,777
TOTAL GRANTS AND ENTITLEMENTS 256,418299,670186,777
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX704,145698,946693,750
TOTAL REPAYMENT OF DEBT 704,145698,946693,750
Total Expenditures 8,462,9699,662,4399,849,039

 

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 Budget560,699754,463525,724125,724
  Repayment of Debt225,86653,55035,5500
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1,1081,1711,1721,172
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve53,889000
      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 Cost9,93611,35811,11112,93011,292
Total Classroom Instruction5,7306,6906,4397,5296,429
Classroom-Salaries and Benefits5,3446,3005,9376,9325,963
Classroom-General Supplies and Textbooks302255355432322
Classroom-Purchased Services and Other84135146165144
Total Support Services1,5421,7681,8862,0622,099
Support Services-Salaries and Benefits1,2051,4741,5111,6311,729
Total Administrative Costs1,4281,4661,4721,8381,459
Administration-Salaries and Benefits1,1721,1961,1251,3391,091
Total Operations and Maintenance of Plant1,1261,3881,2401,4161,241
Operations & Maintenance of Plant-Salary & Ben.528611607677602
Total Food Services Costs430293419
Total Extracurricular Costs2827455245
Total Equipment Costs00000
Employee Benefits as a % of Salaries22.224.726.926.326.4

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
  • ACES - Statewide Consortium for the purchase of electricity & natural gas
  • ACT - Statewide Consortium for the purchase of telephone service
  • Ed Data - Statewide Consortium for the purchase of school supplies
  • Pittsgrove - Consortium for the purchase of paper
  • SPELL JIF - Consortium for the purchase of various forms of insurance
  • Interlocal Agreement with Bellmawr Public Works - paving services
  • Recyling - Working with the Borough and Abitibi Recylcing to collect and
  • remove recycled materials from the district
  • Mt. Ephraim Borough - shared services including snow plowing, gasoline
  • and networking with the Public Works Department
  • CAMNET - technology services in county-wide consortium
  • Camden County Educational Services Commission - transportation services
  • and student evaluations as needed
  • NJ State Contracts - lease of copiers through state contract to save on
  • cost of bidding

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,486,749 (A)
Estimated Net Taxable Valuation (as of 01/10/2008)173,985,084 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1002.5788 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy5,027,030 (D)
Estimated Net Taxable Valuation (as of 01/10/2008)173,985,084 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1002.8893 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,486,749 (G)
Estimated Equalized Valuation (as of 10/01/2007)306,573,444 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.4635 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy5,027,030 (J)
Estimated Equalized Valuation (as of 10/01/2007)306,573,444 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.6397 (L)