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User Friendly Budgets
2010

CAMDEN - GLOUCESTER TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time6,5806,5006,500
spacing
Pupils on Roll - Special Full-Time941905905
Private School Placements675757
spacing
Pupils Sent to Other Districts-Reg Prog977
Pupils Sent to Other Dists-Spec Ed Prog424848
Pupils Received182624

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 3,704,705 2,189,181 1,678,847
Budgeted Fund Balance - Tuition Adjustment 10-303 170,000 0 0
Withdrawal from Current Expense Emergency Rsv 10-312 0 301,971 0
Withdrawal from Cap Res-for Local Share 10-307 0 1,966,949 0
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 3,547,688 0 0
Withdrawal from Maint. Reserve 10-310 0 390,000 0
Withdrawal from Tuition Reserve-Excess over adj. 10-311 0 154,000 267,000
Transfers from Other Funds 10-5200 0 2,206,636 0
Revenues from Local Sources:
Local Tax Levy 10-1210 38,400,784 38,400,784 39,936,815
Interest Earned on Current Expense Emergency Res 10-1XXX 1,971 0 0
Interest Earned on Maintenance Reserve 10-1XXX 4,149 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 28,784 8,000 5,000
Unrestricted Miscellaneous Revenues 10-1XXX 657,554 387,836 267,117
SUBTOTAL  39,093,242 38,796,620 40,208,932
Revenues from State Sources:
Extraordinary Aid 10-3131 633,573 0 0
Other State Aids 10-3XXX 331,769 0 0
Categorical Special Education Aid 10-3132 3,686,285 3,733,583 2,027,562
Equalization Aid 10-3176 43,581,462 42,784,030 44,981,916
Categorical Security Aid 10-3177 905,137 952,115 0
Categorical Transportation Aid 10-3121 1,604,969 1,919,052 0
SUBTOTAL  50,743,195 49,388,780 47,009,478
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 101,876 83,300 105,590
SUBTOTAL  101,876 83,300 105,590
Adjustment for Prior Year Encumbrances  0 357,977 0
Actual Revenues (Over)/Under Expenditures  -1,628,806 0 0
TOTAL OPERATING BUDGET  91,857,195 95,835,414 89,269,847
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 502,207 507,000 498,000
TOTAL REVENUES FROM STATE SOURCES  502,207 507,000 498,000
Revenues from Federal Sources:
Title I 20-4411-4416 926,000 518,404 790,000
Title II 20-4451-4455 0 0 213,000
Title III 20-4491-4494 0 0 14,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,949,187 1,503,039 1,516,947
Other 20-4XXX 327,996 230,000 952,956
TOTAL REVENUES FROM FEDERAL SOURCES  3,203,183 2,251,443 3,486,903
TOTAL GRANTS AND ENTITLEMENTS  3,705,390 2,758,443 3,984,903
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 108,341 23,143
Revenues from Local Sources:
Local Tax Levy 40-1210 2,469,323 2,442,713 2,787,851
Miscellaneous 40-1XXX 23,142 0 0
TOTAL REVENUES FROM LOCAL SOURCES  2,492,465 2,442,713 2,787,851
Revenues from State Sources:
Debt Service Aid Type II 40-3160 1,878,956 1,722,356 1,444,586
TOTAL LOCAL REPAYMENT OF DEBT  4,371,421 4,273,410 4,255,580
Actual Revenues (Over)/Under Expenditures  113,651 0 0
TOTAL REPAYMENT OF DEBT  4,485,072 4,273,410 4,255,580
TOTAL REVENUES/SOURCES  100,047,657 102,867,267 97,510,330
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  100,047,657 102,867,267 97,510,330

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX32,024,39931,849,96030,105,284
Special Education 11-2XX-100-XXX7,739,2908,539,1658,602,527
Basic Skills/Remedial 11-230-100-XXX173,597370,355232,234
Bilingual Education 11-240-100-XXX247,405345,235301,370
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX337,583357,077328,145
School Sponsored Athletics 11-402-100-XXX251,767290,493300,055
Other Supplemental/At-Risk Programs 11-424-XXX-XXX01,180,8501,208,005
Community Services Programs/Operations 11-800-330-XXX5,0006,0006,000
Support Services:
Tuition 11-000-100-XXX4,038,3034,512,0004,101,378
Attendance and Social Work Services 11-000-211-XXX14,19325,40819,855
Health Services 11-000-213-XXX966,7831,254,3691,199,510
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2171,178,0611,227,8581,315,395
Guidance 11-000-218-XXX1,507,9541,716,9421,786,265
Child Study Teams 11-000-219-XXX1,690,6061,814,8941,573,162
Improvement of Instructional Services 11-000-221-XXX723,5541,429,2441,215,666
Educational Media Services - School Library 11-000-222-XXX728,135917,049958,338
Instructional Staff Training Services 11-000-223-XXX44,09481,20017,900
General Administration 11-000-230-XXX938,0481,219,430993,506
School Administration 11-000-240-XXX3,285,3683,752,9613,168,952
Central Svcs & Admin Info Technology 11-000-25X-XXX2,369,0702,778,1992,575,198
Deposit to Maintenance Reserve 10-6060390,0000
Operation and Maintenance of Plant Services 11-000-26X-XXX6,833,9656,945,4427,235,568
Student Transportation Services 11-000-270-XXX6,214,7005,903,2146,147,758
Deposit to Current Expense Emergency Reserve 10-6070301,9710
Personal Services - Employee Benefits 11-XXX-XXX-2XX12,605,92513,689,98315,286,576
Food Services 11-000-310-XXX400,000200,000100,000
Total Support Services Expenditures 43,538,75947,468,19347,695,027
TOTAL GENERAL CURRENT EXPENSE 84,317,80091,099,29988,778,647
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-6043,547,6882,189,1810
Interest Earned on Capital Reserve 10-60420,0008,0005,000
Equipment 12-XXX-XXX-73X213,638120,799360,911
Facilities Acquisition and Construction Services 12-000-4XX-XXX3,649,723270,00066,678
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-93101,966,9490
TOTAL CAPITAL EXPENDITURES 7,431,0494,554,929432,589
Summer School:
Instruction 13-422-100-XXX69,257139,6660
Total Summer School 69,257139,6660
TOTAL SPECIAL SCHOOLS 69,257139,6660
Transfer of Funds to Charter Schools 10-000-100-56X39,08941,52058,611
OPERATING BUDGET GRAND TOTAL 91,857,19595,835,41489,269,847
SPECIAL GRANTS AND ENTITLEMENTS
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX40,07445,00045,000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX225,111228,000240,000
Nonpublic Handicapped Services 20-XXX-XXX-XXX103,619144,000155,000
Nonpublic Nursing Services 20-XXX-XXX-XXX62,92158,00058,000
Nonpublic Technology Initiative 20-XXX-XXX-XXX34,18732,0000
Other Special Projects 20-XXX-XXX-XXX36,29500
Total State Projects 502,207507,000498,000
Federal Projects:
Title I 20-XXX-XXX-XXX926,000518,404790,000
Title II 20-XXX-XXX-XXX00213,000
Title III 20-XXX-XXX-XXX0014,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,949,1871,503,0391,516,947
Other Special Projects 20-XXX-XXX-XXX327,996230,000952,956
Total Federal Projects 3,203,1832,251,4433,486,903
TOTAL GRANTS AND ENTITLEMENTS 3,705,3902,758,4433,984,903
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX4,485,0724,273,4104,255,580
TOTAL REPAYMENT OF DEBT 4,485,0724,273,4104,255,580
Total Expenditures 100,047,657102,867,26797,510,330
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 100,047,657102,867,26797,510,330

 

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 Budget1,985,0832,755,8543,126,2733,126,273
  Repayment of Debt245,135131,48423,1430
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve2,504,1523,430,9004,311,1324,316,132
      Adult Education Programs0000
      Maintenance Reserve650,000654,149264,149264,149
      Legal Reserve5,739,0235,249,0301,678,8470
      Tuition Reserve476,000421,000267,0000
      Current Expense Emergency Reserve0301,97100
  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 Cost9,0959,82710,68810,76610,564
Total Classroom Instruction6,1167,0046,9886,9786,869
Classroom-Salaries and Benefits5,8916,7816,7046,6886,632
Classroom-General Supplies and Textbooks217214271275222
Classroom-Purchased Services and Other89141415
Total Support Services9999101,3621,3831,364
Support Services-Salaries and Benefits9038291,2431,2621,284
Total Administrative Costs9968751,1061,2151,097
Administration-Salaries and Benefits769662873886883
Legal Costs00272727
Total Operations and Maintenance of Plant9509071,0731,0301,087
Operations & Maintenance of Plant-Salary & Ben.451386514482516
Total Food Services Costs4453272714
Total Extracurricular Costs9078104105105
Total Equipment Costs1652861649
Employee Benefits as a % of Salaries24.423.32423.927.5

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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
  • The district has for several years been part of shared services ararngeme
  • nts with both the Black Horse Pike Regional School District and the munic
  • ipal government in Gloucester Township. The purchasing department maintai
  • ns a central warehouse facility which accommodates these shared services.
  • We have also entered into a shared service agreement with Runnemede BOE f
  • or an extracurricular bus trip as well as the purchasing of custodial sup
  • plies.

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy39,936,815 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)2,452,313,140 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1001.6285 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy42,724,666 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)2,452,313,140 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1001.7422 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy39,936,815 (G)
Estimated Equalized Valuation (as of 10/01/2009)4,688,905,072 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.8517 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy42,724,666 (J)
Estimated Equalized Valuation (as of 10/01/2009)4,688,905,072 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.9112 (L)

 

Administrative Salaries
Employee Name: Anthony Petruzzelli 
Job TitleAssistant Superintendent Curriculum 
Base Annual Salary135,300 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract 
  Ending Date of Contract 
  Contracted Number of Annual Work Days
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days
  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: 
Allowances13,365 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount26,192 
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contractmax 21 days at per diem rate 
   Buyback of Personal Days at the End of Contract100 per day = 146 days 
   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 
Employee Name: Bonnie Edwards 
Job TitleCoordinator/Dir./Mgr./Supvr. Special Education Supervisor 
Base Annual Salary98,237 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract 
  Ending Date of Contract 
  Contracted Number of Annual Work Days
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days
  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 Amount7,457 
  Description of: 
   Buyback of Sick Days at the End of Contract47.50 per day capped at 15000 
   Buyback of Vacation Days at the 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 
Employee Name: Dion DAvis 
Job TitleCoordinator/Dir./Mgr./Supvr. Personnel 
Base Annual Salary98,500 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract 
  Ending Date of Contract 
  Contracted Number of Annual Work Days
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days
  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: 
Allowances1,925 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount15,392 
  Description of: 
   Buyback of Sick Days at the End of Contract69.5 days @ 100 per 
   Buyback of Vacation Days at the End of Contract21 days max at per diem 
   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 
Employee Name: John Bilodeau 
Job TitleAssistant Superintendent Business Administrator 
Base Annual Salary147,500 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract 
  Ending Date of Contract 
  Contracted Number of Annual Work Days
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days
  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: 
Allowances2,923 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount27,462 
  Description of: 
   Buyback of Sick Days at the End of Contractsick days at retirement - $100/day 
   Buyback of Vacation Days at the End of Contractvacation days @ 21 per diem rate 
   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 
Employee Name: John Tighe 
Job TitleCoordinator/Dir./Mgr./Supvr. Special Education Director 
Base Annual Salary127,450 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract 
  Ending Date of Contract 
  Contracted Number of Annual Work Days
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days
  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 Amount28,000 
  Description of: 
   Buyback of Sick Days at the End of Contract415.5 days@ 100 per capped at 15000 
   Buyback of Vacation Days at the End of Contractper diem capped at 25 days 
   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 
Employee Name: Kathleen Forsythe 
Job TitleAsst Business Administrator 
Base Annual Salary88,500 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract 
  Ending Date of Contract 
  Contracted Number of Annual Work Days
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days
  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: 
Allowances950 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount1,800 
  Description of: 
   Buyback of Sick Days at the End of Contract18 days @ $100 per 
   Buyback of Vacation Days at the 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 
Employee Name: Thomas Seddon 
Job TitleSuperintendent 
Base Annual Salary188,406 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract 
  Ending Date of Contract 
  Contracted Number of Annual Work Days
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days
  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: 
Allowances2,841 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount34,225 
  Description of: 
   Buyback of Sick Days at the End of Contractsick days capped at 15000 
   Buyback of Vacation Days at the End of Contractvacation 25 days per diem maz 
   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