>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>CAMDEN  >>BROOKLAWN BORO

User Friendly Budgets
2010

CAMDEN - BROOKLAWN BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time274271271
spacing
Pupils on Roll - Special Full-Time373535
Private School Placements444
spacing
Pupils Sent to Other Districts-Reg Prog697474
Pupils Sent to Other Dists-Spec Ed Prog151616
Pupils Received300
Pupils in State Facilities200

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 73,540 125,000
Withdrawal from Tuition Reserve-for Tuition adj. 10-311 0 75,000 72,752
Withdrawal from Tuition Reserve-Excess over adj. 10-311 0 0 2,248
Transfers from Other Funds 10-5200 195 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 1,017,497 1,017,497 1,017,497
Unrestricted Miscellaneous Revenues 10-1XXX 6,565 10,000 8,000
SUBTOTAL  1,024,062 1,027,497 1,025,497
Revenues from State Sources:
School Choice Aid 10-3116 0 305,064 305,175
Other State Aids 10-3XXX 291,642 0 0
Categorical Special Education Aid 10-3132 198,958 202,487 58,191
Equalization Aid 10-3176 3,267,492 3,398,957 3,328,873
Categorical Security Aid 10-3177 63,583 75,830 0
Categorical Transportation Aid 10-3121 8,522 21,700 0
SUBTOTAL  3,830,197 4,004,038 3,692,239
Adjustment for Prior Year Encumbrances  0 60 0
Actual Revenues (Over)/Under Expenditures  48,188 0 0
TOTAL OPERATING BUDGET  4,902,642 5,180,135 4,917,736
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Preschool Education Aid 20-3218 0 74,970 77,768
Other Restricted Entitlements 20-32XX 51,351 0 0
TOTAL REVENUES FROM STATE SOURCES  51,351 74,970 77,768
Revenues from Federal Sources:
Title I 20-4411-4416 102,679 77,009 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 95,875 71,906 0
Other 20-4XXX 14,801 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  213,355 148,915 0
TOTAL GRANTS AND ENTITLEMENTS  264,706 223,885 77,768
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 528 3,102
Revenues from Local Sources:
Local Tax Levy 40-1210 163,094 170,786 178,845
TOTAL REVENUES FROM LOCAL SOURCES  163,094 170,786 178,845
TOTAL LOCAL REPAYMENT OF DEBT  163,094 171,314 181,947
Actual Revenues (Over)/Under Expenditures  -3,102 0 0
TOTAL REPAYMENT OF DEBT  159,992 171,314 181,947
TOTAL REVENUES/SOURCES  5,327,340 5,575,334 5,177,451
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  5,327,340 5,575,334 5,177,451

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,418,4811,421,9481,373,677
Special Education 11-2XX-100-XXX222,489372,498396,970
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX18,15221,50025,500
School Sponsored Athletics 11-402-100-XXX17,06427,00024,000
Support Services:
Tuition 11-000-100-XXX1,028,6481,299,5731,194,470
Attendance and Social Work Services 11-000-211-XXX500500500
Health Services 11-000-213-XXX62,23272,50269,500
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2178,770130,000140,000
Child Study Teams 11-000-219-XXX225,13698,05997,000
Improvement of Instructional Services 11-000-221-XXX91,94361,00045,000
Educational Media Services - School Library 11-000-222-XXX32,32438,50038,500
Instructional Staff Training Services 11-000-223-XXX3,76410,50010,500
General Administration 11-000-230-XXX134,571180,360188,613
School Administration 11-000-240-XXX14,60110,9574,500
Central Svcs & Admin Info Technology 11-000-25X-XXX152,122145,512137,000
Operation and Maintenance of Plant Services 11-000-26X-XXX384,044410,000333,200
Student Transportation Services 11-000-270-XXX134,703126,000146,000
Personal Services - Employee Benefits 11-XXX-XXX-2XX784,143666,070633,704
Food Services 11-000-310-XXX31,336038,000
Total Support Services Expenditures 3,088,8373,249,5333,076,487
TOTAL GENERAL CURRENT EXPENSE 4,765,0235,092,4794,896,634
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X48,63587,6560
Facilities Acquisition and Construction Services 12-000-4XX-XXX88,984021,102
TOTAL CAPITAL EXPENDITURES 137,61987,65621,102
OPERATING BUDGET GRAND TOTAL 4,902,6425,180,1354,917,736
SPECIAL GRANTS AND ENTITLEMENTS
Preschool Education Aid:
Instruction 20-218-100-XXX074,97077,768
TOTAL PRESCHOOL EDUCATION AID 074,97077,768
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX51,35100
Total State Projects 51,35174,97077,768
Federal Projects:
Title I 20-XXX-XXX-XXX102,67977,0090
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX95,87571,9060
Other Special Projects 20-XXX-XXX-XXX14,80100
Total Federal Projects 213,355148,9150
TOTAL GRANTS AND ENTITLEMENTS 264,706223,88577,768
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX159,992171,314181,947
TOTAL REPAYMENT OF DEBT 159,992171,314181,947
Total Expenditures 5,327,3405,575,3345,177,451
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 5,327,3405,575,3345,177,451

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/08
Audited
Balance
6/30/09
Estimated
Balance
6/30/10
Estimated
Balance
6/30/11
Unassigned:
  General Operating Budget337,264312,556364,016239,016
  Repayment of Debt5283,6303,1020
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1111
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve23,540000
      Tuition Reserve150,000150,00075,0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2007-08
Actual
2008-09
Actual
2009-10
Original
Budget
2009-10
Revised
Budget
2010-11
Proposed
Budget
Total Comparative Per Pupil Cost10,56111,15212,03212,22811,876
Total Classroom Instruction6,7606,8377,5857,7097,606
Classroom-Salaries and Benefits6,3006,3566,9227,0367,008
Classroom-General Supplies and Textbooks354417470477476
Classroom-Purchased Services and Other10664193196121
Total Support Services1,3261,6251,5411,5661,515
Support Services-Salaries and Benefits9201,122964979917
Total Administrative Costs1,3281,1921,3201,3421,271
Administration-Salaries and Benefits1,0639361,0431,060860
Legal Costs00484949
Total Operations and Maintenance of Plant9171,2691,4021,4241,174
Operations & Maintenance of Plant-Salary & Ben.339290366372380
Total Food Services Costs1079700124
Total Extracurricular Costs124132184187186
Total Equipment Costs161512822860
Employee Benefits as a % of Salaries36.838.229.429.428.8

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2010 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 2009-10 revised appropriations and 2010-11 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 Business office services with Audubon BOE; BA, and P/R Clerk.
  • Additionally the district is working with the Audubon BOE on
  • maintenance services

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,017,497 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)79,410,541 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1001.2813 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,196,342 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)79,410,541 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1001.5065 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,017,497 (G)
Estimated Equalized Valuation (as of 10/01/2009)148,906,804 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.6833 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,196,342 (J)
Estimated Equalized Valuation (as of 10/01/2009)148,906,804 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.8034 (L)

 

Administrative Salaries
Employee Name: Dr. John Kellmayer 
Job TitleSuperintendent 
Base Annual Salary117,413 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2014 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount24,750 
  Description of: 
   Buyback of Sick Days at the End of ContractBased on contractual provisions 
   Buyback of Vacation Days at the End of ContractUnused days at end of contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments