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User Friendly Budgets
2009

CAMDEN - EASTERN CAMDEN COUNTY REG

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time1,8811,9131,912
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Pupils on Roll - Special Full-Time244219216
Pupils on Roll - Special Shared-Time100
Private School Placements262333
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Pupils Sent to Other Districts-Reg Prog001
Pupils Sent to Other Dists-Spec Ed Prog91013
Pupils Received1165
Pupils in State Facilities300

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,353,245 1,587,770
Revenues from Local Sources:
Local Tax Levy 10-1210 19,554,372 20,336,547 21,150,009
Other Local Governmental Units - Restricted 10-12XX 0 200,000 202,500
Tuition 10-1300 181,705 53,622 46,500
Transportation Fees from Other LEAs 10-1420-1440 206,901 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 0 0 8,017
Other Restricted Miscellaneous Revenues 10-1XXX 134,234 100,000 100,000
Unrestricted Miscellaneous Revenues 10-1XXX 281,879 200,000 167,000
SUBTOTAL  20,359,091 20,890,169 21,674,026
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 5,838,667 0 0
Supplemental Core Curriculum Standards Aid 10-3112 978,790 0 0
Transportation Aid 10-3120 768,362 0 0
Special Education Aid 10-3130 1,402,227 0 0
Bilingual Education 10-3140 15,220 0 0
Extraordinary Aid 10-3131 59,817 176,799 176,799
Consolidated Aid 10-3195 251,478 0 0
Additional Formula Aid 10-3196 563,614 0 0
Other State Aids 10-3XXX 11,803 0 0
Categorical Special Education Aid 10-3132 0 1,086,697 1,119,009
Equalization Aid 10-3176 0 7,935,330 7,745,476
Categorical Security Aid 10-3177 0 150,685 153,565
Adjustment Aid 10-3178 0 114,897 96,407
Categorical Transportation Aid 10-3121 0 622,728 795,880
SUBTOTAL  9,889,978 10,087,136 10,087,136
Adjustment for Prior Year Encumbrances  0 244,488 0
Actual Revenues (Over)/Under Expenditures  -1,399,681 0 0
TOTAL OPERATING BUDGET  28,849,388 32,575,038 33,348,932
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 3,500 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 14,225 9,935 8,445
TOTAL REVENUES FROM STATE SOURCES  14,225 9,935 8,445
Revenues from Federal Sources:
Title I 20-4411-4416 63,531 128,232 108,997
I.D.E.A. Part B (Handicapped) 20-4420-4429 354,161 358,593 358,593
Other 20-4XXX 91,388 52,053 44,245
TOTAL REVENUES FROM FEDERAL SOURCES  509,080 538,878 511,835
TOTAL GRANTS AND ENTITLEMENTS  526,805 548,813 520,280
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 1,325,496 470,522 587,265
TOTAL REVENUES FROM LOCAL SOURCES  1,325,496 470,522 587,265
Revenues from State Sources:
Debt Service Aid Type II 40-3160 477,471 0 0
TOTAL LOCAL REPAYMENT OF DEBT  1,802,967 470,522 587,265
Actual Revenues (Over)/Under Expenditures  284,017 0 0
TOTAL REPAYMENT OF DEBT  2,086,984 470,522 587,265
TOTAL REVENUES/SOURCES  31,463,177 33,594,373 34,456,477

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX9,164,0679,827,41110,182,534
Special Education 11-2XX-100-XXX1,743,1521,876,9721,890,425
Basic Skills/Remedial 11-230-100-XXX122,898124,733128,290
Bilingual Education 11-240-100-XXX24,03232,65633,718
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX350,224371,936384,560
School Sponsored Athletics 11-402-100-XXX924,4181,030,908942,046
Community Services Programs/Operations 11-800-330-XXX114,072129,04188,429
Support Services:
Tuition 11-000-100-XXX1,325,9241,770,0522,026,739
Health Services 11-000-213-XXX124,955144,773145,816
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217244,305286,193277,874
Guidance 11-000-218-XXX1,130,2851,181,0181,171,611
Child Study Teams 11-000-219-XXX665,751764,471763,610
Improvement of Instructional Services 11-000-221-XXX561,363419,008351,484
Educational Media Services - School Library 11-000-222-XXX297,299317,321328,935
Instructional Staff Training Services 11-000-223-XXX156,621141,971136,514
General Administration 11-000-230-XXX568,590766,239605,337
School Administration 11-000-240-XXX680,0351,013,4811,101,454
Central Svcs & Admin Info Technology 11-000-25X-XXX685,865878,022888,653
Operation and Maintenance of Plant Services 11-000-26X-XXX3,273,3423,522,1193,628,389
Student Transportation Services 11-000-270-XXX1,567,0991,841,6731,910,358
Personal Services - Employee Benefits 11-XXX-XXX-2XX4,593,7655,009,8445,475,440
Food Services 11-000-310-XXX155,288136,969120,000
Total Support Services Expenditures 16,030,48718,193,15418,932,214
TOTAL GENERAL CURRENT EXPENSE 28,473,35031,586,81132,582,216
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604008,017
Equipment 12-XXX-XXX-73X273,807279,602105,799
Facilities Acquisition and Construction Services 12-000-4XX-XXX102,231708,625652,900
TOTAL CAPITAL EXPENDITURES 376,038988,227766,716
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 28,849,38832,575,03833,348,932
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX3,50000
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX14,2259,9358,445
Total State Projects 14,2259,9358,445
Federal Projects:
Title I 20-XXX-XXX-XXX63,531128,232108,997
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX354,161358,593358,593
Other Special Projects 20-XXX-XXX-XXX91,38852,05344,245
Total Federal Projects 509,080538,878511,835
TOTAL GRANTS AND ENTITLEMENTS 526,805548,813520,280
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,086,984470,522587,265
TOTAL REPAYMENT OF DEBT 2,086,984470,522587,265
Total Expenditures 31,463,17733,594,37334,456,477

 

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 Budget806,935732,5251,047,808465,872
  Repayment of Debt284,017000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1,615801,651801,651809,668
      Adult Education Programs0000
      Maintenance Reserve140,000140,000140,000140,000
      Legal Reserve1,485,9422,274,3621,005,8340
      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 Cost11,47612,00513,22113,14313,482
Total Classroom Instruction6,6326,4997,1186,9787,320
Classroom-Salaries and Benefits6,1266,0966,6926,5286,932
Classroom-General Supplies and Textbooks459341356376313
Classroom-Purchased Services and Other4662697375
Total Support Services1,9341,8721,9621,9021,890
Support Services-Salaries and Benefits1,7691,7651,7921,7341,755
Total Administrative Costs1,0401,1011,3861,5041,504
Administration-Salaries and Benefits8618981,0721,1901,255
Total Operations and Maintenance of Plant1,3871,6721,8111,8031,872
Operations & Maintenance of Plant-Salary & Ben.575633705695739
Total Food Services Costs5373626456
Total Extracurricular Costs170711765784751
Total Equipment Costs671299113150
Employee Benefits as a % of Salaries24.527.429.127.629.3

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
  • Spanish teacher shared with Berlin Borough School District.
  • Two police officers shared with the Township of Voorhees.
  • Joint agreement for the purchase of natural gas through Pittsgrove BOE.
  • Joint agreement for the purchase of property, casualty and workmen's
  • compensation insurance through BCIPJIF.
  • Participation in cooperative bidding service through Educational Data
  • Services.
  • Participation in the Hunderton County Cooperative Purchase program.
  • Coordination of school starting times with Voorhees Township School
  • District to tier the contracted busing service and reduce the cost.

 

Estimated Tax Rate Information
BERLIN BORO
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,366,239 (A)
Estimated Net Taxable Valuation (as of 01/01/2009)411,175,965 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.8187 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,459,708 (D)
Estimated Net Taxable Valuation (as of 01/01/2009)411,175,965 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.8414 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,366,239 (G)
Estimated Equalized Valuation (as of 10/01/2008)839,495,688 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.4010 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,459,708 (J)
Estimated Equalized Valuation (as of 10/01/2008)839,495,688 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.4121 (L)
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GIBBSBORO
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,336,874 (A)
Estimated Net Taxable Valuation (as of 01/01/2009)179,393,900 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.7452 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,373,995 (D)
Estimated Net Taxable Valuation (as of 01/01/2009)179,393,900 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.7659 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,336,874 (G)
Estimated Equalized Valuation (as of 10/01/2008)280,645,283 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.4764 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,373,995 (J)
Estimated Equalized Valuation (as of 10/01/2008)280,645,283 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.4896 (L)
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VOORHEES TWP
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy16,446,896 (A)
Estimated Net Taxable Valuation (as of 01/01/2009)3,895,248,426 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.4222 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy16,903,571 (D)
Estimated Net Taxable Valuation (as of 01/01/2009)3,895,248,426 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.4340 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy16,446,896 (G)
Estimated Equalized Valuation (as of 10/01/2008)3,941,545,234 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.4173 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy16,903,571 (J)
Estimated Equalized Valuation (as of 10/01/2008)3,941,545,234 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.4289 (L)