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User Friendly Budgets
2008

CAMDEN - WOODLYNNE BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time412386421
spacing
Pupils on Roll - Special Full-Time687372
Private School Placements4812
spacing
Pupils Sent to Other Districts-Reg Prog143157153
Pupils Sent to Other Dists-Spec Ed Prog495444
Pupils in State Facilities140

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 178,847 194,448 275,760
Withdrawal from Tuition Reserve-for Tuition adj. 10-311 0 75,000 0
Revenues from Local Sources:
Local Tax Levy 10-1210 1,685,318 1,732,728 1,777,195
Interest Earned on Capital Reserve Funds 10-1XXX 1,023 65 65
Unrestricted Miscellaneous Revenues 10-1XXX 58,058 20,000 20,000
SUBTOTAL  1,744,399 1,752,793 1,797,260
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 3,101,529 3,306,130 0
Supplemental Core Curriculum Standards Aid 10-3112 122,626 122,626 0
Transportation Aid 10-3120 116,080 116,080 0
Special Education Aid 10-3130 530,698 530,698 0
Bilingual Education 10-3140 22,228 22,228 0
Stabilization Aid 10-3171 96,901 96,901 0
Extraordinary Aid 10-3131 13,354 0 7,459
Consolidated Aid 10-3195 68,356 68,356 0
Additional Formula Aid 10-3196 137,654 280,375 0
Other State Aids 10-3XXX 85,798 255,257 3,177
Categorical Special Education Aid 10-3132 0 0 340,350
Equalization Aid 10-3176 0 0 5,807,425
Categorical Security Aid 10-3177 0 0 228,677
Categorical Transportation Aid 10-3121 0 0 98,079
SUBTOTAL  4,295,224 4,798,651 6,485,167
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 4,717 2,000 2,000
SUBTOTAL  4,717 2,000 2,000
Adjustment for Prior Year Encumbrances  0 88,377 0
Actual Revenues (Over)/Under Expenditures  -239,291 0 0
TOTAL OPERATING BUDGET  5,805,049 6,911,269 8,560,187
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 0 28,963 14,371
Demonstrably Effect Prog Aid - Pr Year Carryover 20-3212 0 17,082 0
Early Childhood Program Aid 20-3211 351,556 347,477 0
Demonstrably Effective Program Aid 20-3212 190,685 182,566 0
Preschool Education Aid 20-3218 0 0 90,681
TOTAL REVENUES FROM STATE SOURCES  542,241 576,088 105,052
Revenues from Federal Sources:
Title I 20-4411-4416 350,586 398,581 285,121
I.D.E.A. Part B (Handicapped) 20-4420-4429 158,240 157,754 157,754
Other 20-4XXX 115,618 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  624,444 556,335 442,875
TOTAL GRANTS AND ENTITLEMENTS  1,166,685 1,132,423 547,927
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 25,824 24,597 0
TOTAL REVENUES FROM LOCAL SOURCES  25,824 24,597 0
Revenues from State Sources:
Debt Service Aid Type II 40-3160 84,676 80,653 0
TOTAL LOCAL REPAYMENT OF DEBT  110,500 105,250 0
TOTAL REPAYMENT OF DEBT  110,500 105,250 0
TOTAL REVENUES/SOURCES  7,082,234 8,148,942 9,108,114

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX898,021980,8811,495,852
Special Education 11-2XX-100-XXX414,614431,267494,208
Basic Skills/Remedial 11-230-100-XXX00179,662
Bilingual Education 11-240-100-XXX10,88765,13592,155
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX19,05420,66331,232
School Sponsored Athletics 11-402-100-XXX3,9779,22312,194
Support Services:
Tuition 11-000-100-XXX2,206,1832,622,1803,080,533
Attendance and Social Work Services 11-000-211-XXX59,21774,76673,411
Health Services 11-000-213-XXX44,99645,57859,110
Students - Related & Extraordinary 11-000-216,21738,08662,23586,971
Guidance 11-000-218-XXX14,52489,935112,716
Child Study Teams 11-000-219-XXX125,571141,111208,189
Improvement of Instructional Services 11-000-221-XXX4,70321,20017,200
Educational Media Services - School Library 11-000-222-XXX2,0002,0003,000
Instructional Staff Training Services 11-000-223-XXX5613,2506,736
General Administration 11-000-230-XXX240,818341,644326,151
School Administration 11-000-240-XXX115,868127,668134,968
Central Svcs & Admin Info Technology 11-000-25X-XXX159,908183,467217,078
Operation and Maintenance of Plant Services 11-000-26X-XXX356,187428,756373,300
Student Transportation Services 11-000-270-XXX241,163251,310287,160
Other Support Services 11-000-290-XXX8001,5001,500
Personal Services - Employee Benefits 11-XXX-XXX-2XX713,000844,106987,466
Food Services 11-000-310-XXX015,00015,000
Total Support Services Expenditures 4,323,5855,255,7065,990,489
TOTAL GENERAL CURRENT EXPENSE 5,670,1386,762,8758,295,792
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60406565
Equipment 12-XXX-XXX-73X0023,500
TOTAL CAPITAL EXPENDITURES 06523,565
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X134,911148,329240,830
OPERATING BUDGET GRAND TOTAL 5,805,0496,911,2698,560,187
GRANTS AND ENTITLEMENTS
Early Childhood Program Aid:
Instruction 20-211-100-XXX219,887219,79574,488
Support Services 20-211-200-XXX131,669146,64530,564
Contribution to Charter Schools 20-211-100-56X010,0000
TOTAL EARLY CHILDHOOD PROGRAM AID 351,556376,440105,052
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX126,273126,5950
Support Services 20-212-200-XXX64,41268,0530
Contribution to Charter Schools 20-212-100-56X05,0000
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 190,685199,6480
Other State Projects:
Total State Projects 542,241576,088105,052
Federal Projects:
Title I 20-XXX-XXX-XXX350,586398,581285,121
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX158,240157,754157,754
Other Special Projects 20-XXX-XXX-XXX115,61800
Total Federal Projects 624,444556,335442,875
TOTAL GRANTS AND ENTITLEMENTS 1,166,6851,132,423547,927
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX110,500105,2500
TOTAL REPAYMENT OF DEBT 110,500105,2500
Total Expenditures 7,082,2348,148,9429,108,114

 

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 Budget223,444263,35468,90649,470
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve22,59623,61923,68423,749
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve279,713450,772256,3240
      Tuition Reserve75,00075,00000
      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 Cost7,4978,0539,2559,69610,209
Total Classroom Instruction4,2734,6295,0795,1876,020
Classroom-Salaries and Benefits3,9454,3964,7514,7665,569
Classroom-General Supplies and Textbooks265182277348329
Classroom-Purchased Services and Other64525273123
Total Support Services1,0531,0661,4721,5271,483
Support Services-Salaries and Benefits8929661,3241,3461,356
Total Administrative Costs1,2361,3541,4831,7361,655
Administration-Salaries and Benefits9351,0281,1051,2201,200
Total Operations and Maintenance of Plant7958921,0721,098882
Operations & Maintenance of Plant-Salary & Ben.505540629645543
Total Food Services Costs550333330
Total Extracurricular Costs61648484110
Total Equipment Costs000048
Employee Benefits as a % of Salaries32.831.73234.229.9

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.

 

Shared Services
  • The Borough of Woodlynne has included the school district in its contract
  • for trash removal. The district reimburses the borough for the proport-
  • ional cost of $500.00 per month.
  • ACES program for cooperative purchase of natural gas.
  • CCEducational Services Commission for sp. ed. programs and transportation
  • of students to Co. Tech. Sch. and out-of-district placements.
  • Member of Burlington Co. JIF.
  • Participate in the State Health Benefits Program.
  • Partner with EIRC for staff development and curriculum support programs.
  • Partner with CCTech. School for technology grants and training programs.
  • Member Camden Co. Audio Visual Commission.
  • Police officer through the contract of the Boro with Collingswood.
  • Participate in the E-Rate Consortium.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,777,195 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)50,438,045 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1003.5235 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,777,195 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)50,438,045 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1003.5235 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,777,195 (G)
Estimated Equalized Valuation (as of 10/01/2007)100,283,977 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.7722 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,777,195 (J)
Estimated Equalized Valuation (as of 10/01/2007)100,283,977 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.7722 (L)