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User Friendly Budgets
2009

CAMDEN - LINDENWOLD BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time1,9441,9542,070
spacing
Pupils on Roll - Special Full-Time328326325
Private School Placements202526
spacing
Pupils Sent to Other Districts-Reg Prog13656
Pupils Sent to Other Dists-Spec Ed Prog281621
Pupils Received440
Pupils in State Facilities101111

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 236,200 379,785
Budgeted Fund Bal - Deposit to Capital Reserve 10-303 0 250,000 69,500
Revenues from Local Sources:
Local Tax Levy 10-1210 13,050,125 11,290,216 10,721,531
Unrestricted Miscellaneous Revenues 10-1XXX 185,247 75,000 50,000
SUBTOTAL  13,235,372 11,365,216 10,771,531
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 9,850,927 0 0
Supplemental Core Curriculum Standards Aid 10-3112 1,563,357 0 0
Transportation Aid 10-3120 1,037,586 0 0
Special Education Aid 10-3130 2,255,294 0 0
Bilingual Education 10-3140 100,382 0 0
Stabilization Aid 10-3171 16,680 0 0
Extraordinary Aid 10-3131 34,856 3,666 35,000
Consolidated Aid 10-3195 265,413 0 0
Additional Formula Aid 10-3196 1,032,285 0 0
Other State Aids 10-3XXX 602,633 0 0
Categorical Special Education Aid 10-3132 0 1,141,738 1,165,191
Equalization Aid 10-3176 0 20,478,645 21,411,231
Categorical Security Aid 10-3177 0 666,517 727,315
Categorical Transportation Aid 10-3121 0 458,440 578,870
SUBTOTAL  16,759,413 22,749,006 23,917,607
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 11,281 0 77,027
SUBTOTAL  11,281 0 77,027
Adjustment for Prior Year Encumbrances  0 476,762 0
Actual Revenues (Over)/Under Expenditures  20,510,079 0 0
TOTAL OPERATING BUDGET  50,516,145 35,077,184 35,215,450
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Early Childhood Program Aid 20-3211 1,130,478 0 0
Demonstrably Effective Program Aid 20-3212 730,374 0 0
Preschool Education Aid 20-3218 0 307,058 307,058
Other Restricted Entitlements 20-32XX 1,099,721 0 0
TOTAL REVENUES FROM STATE SOURCES  2,960,573 307,058 307,058
Revenues from Federal Sources:
Title I 20-4411-4416 1,196,864 1,061,375 1,199,874
I.D.E.A. Part B (Handicapped) 20-4420-4429 697,064 483,197 563,949
Other 20-4XXX 473,847 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  2,367,775 1,544,572 1,763,823
TOTAL GRANTS AND ENTITLEMENTS  5,328,348 1,851,630 2,070,881
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 5,208
Revenues from Local Sources:
Local Tax Levy 40-1210 998,738 1,011,929 961,536
TOTAL REVENUES FROM LOCAL SOURCES  998,738 1,011,929 961,536
Revenues from State Sources:
Debt Service Aid Type II 40-3160 917,548 920,549 866,829
TOTAL LOCAL REPAYMENT OF DEBT  1,916,286 1,932,478 1,833,573
Actual Revenues (Over)/Under Expenditures  -5,103 0 0
TOTAL REPAYMENT OF DEBT  1,911,183 1,932,478 1,833,573
TOTAL REVENUES/SOURCES  57,755,676 38,861,292 39,119,904

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX8,504,19110,840,19810,947,338
Special Education 11-2XX-100-XXX2,175,8442,460,5272,609,679
Basic Skills/Remedial 11-230-100-XXX457,144563,401438,655
Bilingual Education 11-240-100-XXX188,158156,082191,268
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX180,493202,271207,580
School Sponsored Athletics 11-402-100-XXX453,180529,249507,389
Support Services:
Tuition 11-000-100-XXX1,762,1122,247,7142,096,253
Health Services 11-000-213-XXX217,174230,038226,541
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217140,342209,851249,092
Guidance 11-000-218-XXX356,305471,058428,048
Child Study Teams 11-000-219-XXX1,236,9451,462,6531,446,216
Improvement of Instructional Services 11-000-221-XXX674,723852,961967,327
Educational Media Services - School Library 11-000-222-XXX328,993347,349351,771
Instructional Staff Training Services 11-000-223-XXX1,52454,19559,426
General Administration 11-000-230-XXX958,9421,013,587792,359
School Administration 11-000-240-XXX1,285,3911,519,5131,417,045
Central Svcs & Admin Info Technology 11-000-25X-XXX1,029,9411,189,7171,317,070
Operation and Maintenance of Plant Services 11-000-26X-XXX3,237,8103,527,0583,598,705
Student Transportation Services 11-000-270-XXX1,269,1301,358,3571,403,718
Deposit to Current Expense Emergency Reserve 10-60720,394,92100
Personal Services - Employee Benefits 11-XXX-XXX-2XX4,678,1635,299,9445,429,210
Total Support Services Expenditures 17,177,49519,783,99519,782,781
TOTAL GENERAL CURRENT EXPENSE 49,531,42634,535,72334,684,690
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604300,000250,00069,500
Equipment 12-XXX-XXX-73X154,91382,94985,900
Facilities Acquisition and Construction Services 12-000-4XX-XXX450,10974,418305,500
TOTAL CAPITAL EXPENDITURES 905,022407,367460,900
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX0010,000
Support Services 13-422-200-XXX00765
Total Summer School 0010,765
TOTAL SPECIAL SCHOOLS 0010,765
Transfer of Funds to Charter Schools 10-000-100-56X79,697134,09459,095
OPERATING BUDGET GRAND TOTAL 50,516,14535,077,18435,215,450
GRANTS AND ENTITLEMENTS
Early Childhood Program Aid:
Instruction 20-218-100-XXX934,245258,188265,797
Support Services 20-218-200-XXX196,23348,87041,261
TOTAL PRESCHOOL EDUCATION AID 1,130,478307,058307,058
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX714,94300
Facilities Acquisition and Construction Services 20-212-400-XXX15,43100
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 730,37400
Other State Projects:
Instruction 20-217-100-XXX550,79900
Support Services 20-217-200-XXX121,20100
TOTAL TARA USED TO SUPPORT PROGRAMS 672,00000
Nonpublic Textbooks 20-XXX-XXX-XXX9,05200
Nonpublic Auxiliary Services 20-XXX-XXX-XXX155,80800
Nonpublic Handicapped Services 20-XXX-XXX-XXX87,54300
Nonpublic Nursing Services 20-XXX-XXX-XXX16,44400
Nonpublic Technology Initiative 20-XXX-XXX-XXX3,87400
Other Special Projects 20-XXX-XXX-XXX155,00000
Total State Projects 2,960,573307,058307,058
Federal Projects:
Title I 20-XXX-XXX-XXX1,196,8641,061,3751,199,874
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX697,064483,197563,949
Other Special Projects 20-XXX-XXX-XXX473,84700
Total Federal Projects 2,367,7751,544,5721,763,823
TOTAL GRANTS AND ENTITLEMENTS 5,328,3481,851,6302,070,881
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,911,1831,932,4781,833,573
TOTAL REPAYMENT OF DEBT 1,911,1831,932,4781,833,573
Total Expenditures 57,755,67638,861,29239,119,904

 

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 Budget626,753649,181718,681649,181
  Repayment of Debt1055,2085,2080
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1300,001555,001624,501
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve415,282865,985379,7850
      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 Cost11,98112,32113,10913,64913,182
Total Classroom Instruction6,7987,1167,4857,7527,533
Classroom-Salaries and Benefits6,2556,2586,8477,0306,883
Classroom-General Supplies and Textbooks336593416491414
Classroom-Purchased Services and Other207265223231235
Total Support Services1,7671,6481,8881,9551,933
Support Services-Salaries and Benefits1,4721,4651,6291,6731,690
Total Administrative Costs1,7011,5781,6571,7611,710
Administration-Salaries and Benefits1,0361,0911,0881,1171,135
Total Operations and Maintenance of Plant1,3631,5721,5991,6851,644
Operations & Maintenance of Plant-Salary & Ben.725611615632637
Total Food Services Costs00000
Total Extracurricular Costs310333360373351
Total Equipment Costs14676153736
Employee Benefits as a % of Salaries27.927.426.326.327.5

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 currently participates in the ACES and ACT programs.
  • Supply purchases are done through the Educational Data Coopeative
  • Purchasing Bid, resulting in costs 60% below state contract pricing.
  • Health Insurance is through the SJ School Affiliation, currently
  • considering SHBP.
  • Other insurance is purchased through the ACCASBO JIF.
  • Shared Services exist with the Borough for Grounds Services, gasoline and
  • road salt purchasing.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy10,721,531 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)425,587,450 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1002.5192 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy11,683,067 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)425,587,450 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1002.7452 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy10,721,531 (G)
Estimated Equalized Valuation (as of 10/01/2008)804,648,202 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.3324 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy11,683,067 (J)
Estimated Equalized Valuation (as of 10/01/2008)804,648,202 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.4519 (L)