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User Friendly Budgets
2009

CAMDEN - AUDUBON BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time1,2641,2351,224
spacing
Pupils on Roll - Special Full-Time260273284
Pupils on Roll - Special Shared-Time100
Private School Placements8110
spacing
Pupils Sent to Other Dists-Spec Ed Prog888
Pupils Received316308293
Pupils in State Facilities100

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 88,700 50,000
Revenues from Local Sources:
Local Tax Levy 10-1210 8,936,698 9,219,733 9,304,027
Tuition 10-1300 3,802,681 3,942,443 3,914,771
Interest Earned on Capital Reserve Funds 10-1XXX 12 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 208,907 230,000 206,058
SUBTOTAL  12,948,298 13,392,176 13,424,856
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 4,414,691 0 0
Transportation Aid 10-3120 57,489 0 0
Special Education Aid 10-3130 866,056 0 0
Bilingual Education 10-3140 4,654 0 0
Stabilization Aid 10-3171 164,089 0 0
Extraordinary Aid 10-3131 11,255 8,475 0
Additional Formula Aid 10-3196 143,845 0 0
Other State Aids 10-3XXX 311,486 0 0
Categorical Special Education Aid 10-3132 0 584,503 593,253
Equalization Aid 10-3176 0 4,884,055 5,069,499
Categorical Security Aid 10-3177 0 89,433 98,486
Adjustment Aid 10-3178 0 511,057 309,461
Categorical Transportation Aid 10-3121 0 55,357 53,706
SUBTOTAL  5,973,565 6,132,880 6,124,405
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 0 13,942
SUBTOTAL  0 0 13,942
Actual Revenues (Over)/Under Expenditures  -106,634 0 0
TOTAL OPERATING BUDGET  18,815,229 19,613,756 19,613,203
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Instructional Supplement Aid 20-3214 39,597 0 0
Other Restricted Entitlements 20-32XX 25,269 0 0
TOTAL REVENUES FROM STATE SOURCES  64,866 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 98,513 150,000 81,732
I.D.E.A. Part B (Handicapped) 20-4420-4429 292,162 250,000 320,834
Other 20-4XXX 136,721 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  527,396 400,000 402,566
TOTAL GRANTS AND ENTITLEMENTS  592,262 400,000 402,566
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 10,175 0
Transfers from Other Funds 40-5200 8,375 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 980,895 868,522 921,729
TOTAL REVENUES FROM LOCAL SOURCES  980,895 868,522 921,729
Revenues from State Sources:
Debt Service Aid Type II 40-3160 156,484 149,401 144,406
TOTAL LOCAL REPAYMENT OF DEBT  1,145,754 1,028,098 1,066,135
TOTAL REPAYMENT OF DEBT  1,145,754 1,028,098 1,066,135
TOTAL REVENUES/SOURCES  20,553,245 21,041,854 21,081,904

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX6,742,6336,503,4906,553,242
Special Education 11-2XX-100-XXX1,674,0811,590,0651,579,196
Basic Skills/Remedial 11-230-100-XXX170,999237,083237,083
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX241,137271,700263,000
School Sponsored Athletics 11-402-100-XXX416,221476,182437,926
Community Services Programs/Operations 11-800-330-XXX37,87139,00739,007
Support Services:
Tuition 11-000-100-XXX476,745558,892617,366
Attendance and Social Work Services 11-000-211-XXX18,15019,65019,650
Health Services 11-000-213-XXX180,189196,175194,623
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217214,027375,194375,448
Guidance 11-000-218-XXX525,504575,726566,724
Child Study Teams 11-000-219-XXX366,721484,330550,615
Improvement of Instructional Services 11-000-221-XXX96,513123,478123,478
Educational Media Services - School Library 11-000-222-XXX112,609129,313125,616
Instructional Staff Training Services 11-000-223-XXX93,470106,514110,514
General Administration 11-000-230-XXX369,438391,500404,500
School Administration 11-000-240-XXX856,471927,070923,890
Central Svcs & Admin Info Technology 11-000-25X-XXX467,469524,274428,274
Operation and Maintenance of Plant Services 11-000-26X-XXX1,706,2151,825,0041,900,204
Student Transportation Services 11-000-270-XXX359,806305,292362,500
Personal Services - Employee Benefits 11-XXX-XXX-2XX3,486,7263,709,0873,695,297
Food Services 11-000-310-XXX15,00015,00015,000
Total Support Services Expenditures 9,345,05310,266,49910,413,699
TOTAL GENERAL CURRENT EXPENSE 18,627,99519,384,02619,523,153
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X23,21029,73022,050
Facilities Acquisition and Construction Services 12-000-4XX-XXX164,024200,00068,000
TOTAL CAPITAL EXPENDITURES 187,234229,73090,050
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 18,815,22919,613,75619,613,203
GRANTS AND ENTITLEMENTS
Instructional Supplement Aid:
Instruction 20-214-100-XXX39,59700
TOTAL INSTRUCTIONAL SUPPLEMENT AID 39,59700
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX25,26900
Total State Projects 64,86600
Federal Projects:
Title I 20-XXX-XXX-XXX98,513150,00081,732
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX292,162250,000320,834
Other Special Projects 20-XXX-XXX-XXX136,72100
Total Federal Projects 527,396400,000402,566
TOTAL GRANTS AND ENTITLEMENTS 592,262400,000402,566
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,145,7541,028,0981,066,135
TOTAL REPAYMENT OF DEBT 1,145,7541,028,0981,066,135
Total Expenditures 20,553,24521,041,85421,081,904

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/07
Audited
Balance
6/30/08
Estimated
Balance
6/30/09
Estimated
Balance
6/30/10
Unreserved:
  General Operating Budget495,520476,260437,560387,560
  Repayment of Debt10,17510,17500
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve27,40427,41527,41527,415
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve55,049180,932180,932180,932
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2006-07
Actual
2007-08
Actual
2008-09
Original
Budget
2008-09
Revised
Budget
2009-10
Proposed
Budget
Total Comparative Per Pupil Cost10,80611,46412,25712,27312,297
Total Classroom Instruction6,6657,0227,1337,0396,989
Classroom-Salaries and Benefits6,4336,7786,6926,6936,608
Classroom-General Supplies and Textbooks186219265265212
Classroom-Purchased Services and Other462417781169
Total Support Services1,1841,2991,6901,6911,711
Support Services-Salaries and Benefits1,0711,2211,5801,5801,563
Total Administrative Costs1,2481,3281,3881,4981,437
Administration-Salaries and Benefits1,0461,1311,1961,2541,247
Total Operations and Maintenance of Plant1,1631,2541,3951,3961,439
Operations & Maintenance of Plant-Salary & Ben.690718819819823
Total Food Services Costs310101010
Total Extracurricular Costs506515601601565
Total Equipment Costs3015202015
Employee Benefits as a % of Salaries27.127.729.429.227.8

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2009 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 2008-09 revised appropriations and 2009-10 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 district purchases fuel for vehicles through a consortium with the
  • Borough of Collingswood. We use Audubon Borough Public Works Department
  • for trash removal at no cost to the district. We are a member of ACES.
  • We currently contract we West Deptford School District to share a
  • Student Assistant Counselor.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy9,304,027 (A)
Estimated Net Taxable Valuation (as of 01/01/2009)750,800,548 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.2392 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy10,225,756 (D)
Estimated Net Taxable Valuation (as of 01/01/2009)750,800,548 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.3620 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy9,304,027 (G)
Estimated Equalized Valuation (as of 10/01/2008)764,887,818 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.2164 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy10,225,756 (J)
Estimated Equalized Valuation (as of 10/01/2008)764,887,818 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.3369 (L)