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User Friendly Budgets
2008

CAMDEN - STRATFORD BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time717702762
spacing
Pupils on Roll - Special Full-Time134126111
Private School Placements464
spacing
Pupils Sent to Other Dists-Spec Ed Prog877
Pupils Received636255

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 241,451 81,085
Transfers from Other Funds 10-5200 6,718 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 5,327,650 5,540,756 5,483,342
Tuition 10-1300 604,854 623,460 644,830
Interest Earned on Capital Reserve Funds 10-1XXX 4,525 6,000 6,000
Unrestricted Miscellaneous Revenues 10-1XXX 59,455 5,000 87,650
SUBTOTAL  5,996,484 6,175,216 6,221,822
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 2,630,076 2,630,076 0
Supplemental Core Curriculum Standards Aid 10-3112 20,084 20,084 0
Transportation Aid 10-3120 92,565 92,565 0
Special Education Aid 10-3130 665,469 665,469 0
Bilingual Education 10-3140 24,402 24,402 0
Extraordinary Aid 10-3131 20,586 0 21,664
Consolidated Aid 10-3195 89,790 89,790 0
Additional Formula Aid 10-3196 96,177 205,784 0
Other State Aids 10-3XXX 684 137,584 0
Categorical Special Education Aid 10-3132 0 0 383,778
Equalization Aid 10-3176 0 0 3,703,581
Categorical Security Aid 10-3177 0 0 64,013
Categorical Transportation Aid 10-3121 0 0 144,105
SUBTOTAL  3,639,833 3,865,754 4,317,141
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 1,500 0 0
SUBTOTAL  1,500 0 0
Actual Revenues (Over)/Under Expenditures  101,332 0 0
TOTAL OPERATING BUDGET  9,745,867 10,282,421 10,620,048
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Instructional Supplement Aid 20-3214 35,007 35,007 0
Other Restricted Entitlements 20-32XX 392,155 452,132 452,132
TOTAL REVENUES FROM STATE SOURCES  427,162 487,139 452,132
Revenues from Federal Sources:
Title I 20-4411-4416 101,644 54,999 46,749
Title VI 20-4417-4418 0 3,078 2,616
I.D.E.A. Part B (Handicapped) 20-4420-4429 199,378 223,570 190,034
Other 20-4XXX 29,410 26,762 22,748
TOTAL REVENUES FROM FEDERAL SOURCES  330,432 308,409 262,147
TOTAL GRANTS AND ENTITLEMENTS  757,594 795,548 714,279
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 1
Revenues from Local Sources:
Local Tax Levy 40-1210 353,949 347,106 332,294
TOTAL REVENUES FROM LOCAL SOURCES  353,949 347,106 332,294
Revenues from State Sources:
Debt Service Aid Type II 40-3160 238,276 230,291 219,872
TOTAL LOCAL REPAYMENT OF DEBT  592,225 577,397 552,167
Actual Revenues (Over)/Under Expenditures  -1 0 0
TOTAL REPAYMENT OF DEBT  592,224 577,397 552,167
TOTAL REVENUES/SOURCES  11,095,685 11,655,366 11,886,494

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,849,3862,835,4822,912,847
Special Education 11-2XX-100-XXX1,080,8931,117,9331,149,454
Basic Skills/Remedial 11-230-100-XXX212,648259,524304,604
Bilingual Education 11-240-100-XXX17,20618,55918,646
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX29,22230,77030,770
School Sponsored Athletics 11-402-100-XXX30,76236,05931,059
Support Services:
Tuition 11-000-100-XXX574,886537,942486,092
Attendance and Social Work Services 11-000-211-XXX2,5612,6772,757
Health Services 11-000-213-XXX102,739114,829117,878
Students - Related & Extraordinary 11-000-216,217363,136362,015371,196
Guidance 11-000-218-XXX134,102129,406137,105
Child Study Teams 11-000-219-XXX379,472391,704334,316
Improvement of Instructional Services 11-000-221-XXX19,11330,98033,000
Educational Media Services - School Library 11-000-222-XXX121,925127,642131,038
Instructional Staff Training Services 11-000-223-XXX11,43212,80012,800
General Administration 11-000-230-XXX276,833299,800312,095
School Administration 11-000-240-XXX409,201397,344409,323
Central Svcs & Admin Info Technology 11-000-25X-XXX265,106294,293293,925
Operation and Maintenance of Plant Services 11-000-26X-XXX914,6851,071,577984,007
Student Transportation Services 11-000-270-XXX363,277357,269378,822
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,578,9881,845,3162,159,814
Food Services 11-000-310-XXX02,5002,500
Total Support Services Expenditures 5,517,4565,978,0946,166,668
TOTAL GENERAL CURRENT EXPENSE 9,737,57310,276,42110,614,048
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60406,0006,000
Equipment 12-XXX-XXX-73X8,29400
TOTAL CAPITAL EXPENDITURES 8,2946,0006,000
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 9,745,86710,282,42110,620,048
GRANTS AND ENTITLEMENTS
Instructional Supplement Aid:
Instruction 20-214-100-XXX35,00735,0070
TOTAL INSTRUCTIONAL SUPPLEMENT AID 35,00735,0070
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX15,34013,91713,917
Nonpublic Auxiliary Services 20-XXX-XXX-XXX220,343274,179274,179
Nonpublic Handicapped Services 20-XXX-XXX-XXX123,055134,853134,853
Nonpublic Nursing Services 20-XXX-XXX-XXX20,21519,22319,223
Nonpublic Technology Initiative 20-XXX-XXX-XXX9,8189,9609,960
Other Special Projects 20-XXX-XXX-XXX3,38400
Total State Projects 427,162487,139452,132
Federal Projects:
Title I 20-XXX-XXX-XXX101,64454,99946,749
Title VI 20-XXX-XXX-XXX03,0782,616
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX199,378223,570190,034
Other Special Projects 20-XXX-XXX-XXX29,41026,76222,748
Total Federal Projects 330,432308,409262,147
TOTAL GRANTS AND ENTITLEMENTS 757,594795,548714,279
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX592,224577,397552,167
TOTAL REPAYMENT OF DEBT 592,224577,397552,167
Total Expenditures 11,095,68511,655,36611,886,494

 

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 Budget369,868498,744331,085250,000
  Repayment of Debt0110
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve117,512128,755134,755140,755
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve241,451000
      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 Cost10,11410,48911,28411,48411,270
Total Classroom Instruction6,0956,1766,4626,5566,604
Classroom-Salaries and Benefits5,7835,8796,1576,2476,333
Classroom-General Supplies and Textbooks215212203205188
Classroom-Purchased Services and Other978510310583
Total Support Services1,4981,6621,8421,7881,694
Support Services-Salaries and Benefits1,4111,5481,7181,6591,556
Total Administrative Costs1,3091,3591,4261,4641,463
Administration-Salaries and Benefits1,0791,1321,1731,1881,201
Total Operations and Maintenance of Plant1,1231,1981,3351,4491,299
Operations & Maintenance of Plant-Salary & Ben.534551607687688
Total Food Services Costs00333
Total Extracurricular Costs7884909789
Total Equipment Costs1210000
Employee Benefits as a % of Salaries25.925.529.82933.2

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
  • Shared Superintendent (72%) with Laurel Springs (28%) since 4/1/0.
  • Shared Operations/Maintenance with Laurel Springs; contract based on
  • supervisory services plus custodial services since 8/1/07.
  • Interlocal services agreement with SJTP for various services.
  • Joint Purchasing Agreement with Pittsgrove Twp. BOE for copier paper and
  • other supplies.
  • Contract with Stratford Borough for trash and recycling; diesel fuel for
  • district bus.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,483,342 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)286,151,557 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.9162 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy5,815,636 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)286,151,557 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1002.0324 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,483,342 (G)
Estimated Equalized Valuation (as of 10/01/2007)496,890,779 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.1035 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy5,815,636 (J)
Estimated Equalized Valuation (as of 10/01/2007)496,890,779 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.1704 (L)