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User Friendly Budgets
2010

CAMDEN - LAUREL SPRINGS BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time170156154
spacing
Pupils on Roll - Special Full-Time111615
Private School Placements465
spacing
Pupils Sent to Other Districts-Reg Prog143143161
Pupils Sent to Other Dists-Spec Ed Prog37221
Pupils in State Facilities110

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 242,287 95,440
Revenues from Local Sources:
Local Tax Levy 10-1210 2,551,598 2,527,750 2,645,993
Unrestricted Miscellaneous Revenues 10-1XXX 5,378 0 0
SUBTOTAL  2,556,976 2,527,750 2,645,993
Revenues from State Sources:
Extraordinary Aid 10-3131 32,667 0 0
Categorical Special Education Aid 10-3132 175,745 184,725 0
Equalization Aid 10-3176 1,546,742 1,538,699 1,540,119
Categorical Security Aid 10-3177 24,379 26,958 0
Categorical Transportation Aid 10-3121 14,906 16,301 0
SUBTOTAL  1,794,439 1,766,683 1,540,119
Actual Revenues (Over)/Under Expenditures  -44,376 0 0
TOTAL OPERATING BUDGET  4,307,039 4,536,720 4,281,552
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 142 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 31,952 42,888 26,845
Title VI 20-4417-4418 869 0 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 75,325 78,124 59,662
Other 20-4XXX 12,803 96,516 76,437
TOTAL REVENUES FROM FEDERAL SOURCES  120,949 217,528 162,944
TOTAL GRANTS AND ENTITLEMENTS  121,091 217,528 162,944
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1,250 1
Revenues from Local Sources:
Local Tax Levy 40-1210 119,044 128,533 140,088
Miscellaneous 40-1XXX 50,000 0 0
TOTAL REVENUES FROM LOCAL SOURCES  169,044 128,533 140,088
Revenues from State Sources:
Debt Service Aid Type II 40-3160 113,100 86,833 72,403
TOTAL LOCAL REPAYMENT OF DEBT  282,144 216,616 212,492
Actual Revenues (Over)/Under Expenditures  -1 0 0
TOTAL REPAYMENT OF DEBT  282,143 216,616 212,492
TOTAL REVENUES/SOURCES  4,710,273 4,970,864 4,656,988
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  4,710,273 4,970,864 4,656,988

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX805,031900,411668,329
Special Education 11-2XX-100-XXX149,450168,294201,499
Basic Skills/Remedial 11-230-100-XXX41,54563,28026,045
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX1,00000
School Sponsored Athletics 11-402-100-XXX02,4002,400
Community Services Programs/Operations 11-800-330-XXX3,7833,6503,650
Support Services:
Tuition 11-000-100-XXX2,242,9822,311,1282,211,971
Attendance and Social Work Services 11-000-211-XXX0400400
Health Services 11-000-213-XXX51,85756,25962,640
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21778,31993,232125,838
Guidance 11-000-218-XXX4683,76729,044
Child Study Teams 11-000-219-XXX46,15556,57968,457
Improvement of Instructional Services 11-000-221-XXX440200300
Educational Media Services - School Library 11-000-222-XXX14,09621,0645,262
Instructional Staff Training Services 11-000-223-XXX7424,6814,530
General Administration 11-000-230-XXX142,435135,622133,792
School Administration 11-000-240-XXX68,52072,13851,026
Central Svcs & Admin Info Technology 11-000-25X-XXX58,24756,36557,966
Operation and Maintenance of Plant Services 11-000-26X-XXX242,890211,400217,206
Student Transportation Services 11-000-270-XXX71,00176,15474,174
Personal Services - Employee Benefits 11-XXX-XXX-2XX288,078299,696337,023
Total Support Services Expenditures 3,306,2303,398,6853,379,629
TOTAL GENERAL CURRENT EXPENSE 4,307,0394,536,7204,281,552
CAPITAL EXPENDITURES
OPERATING BUDGET GRAND TOTAL 4,307,0394,536,7204,281,552
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX14200
Federal Projects:
Title I 20-XXX-XXX-XXX31,95242,88826,845
Title VI 20-XXX-XXX-XXX86900
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX75,32578,12459,662
Other Special Projects 20-XXX-XXX-XXX12,80396,51676,437
Total Federal Projects 120,949217,528162,944
TOTAL GRANTS AND ENTITLEMENTS 121,091217,528162,944
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX0216,616212,492
Additional State School Building Aid-Ch.177 40-702-510-XXX282,14300
Total Additional State School Building Aid 282,14300
TOTAL REPAYMENT OF DEBT 282,143216,616212,492
Total Expenditures 4,710,2734,970,8644,656,988
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 4,710,2734,970,8644,656,988

 

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 Budget239,806353,060191,78596,345
  Repayment of Debt1,2501,25110
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1,1131,1131,1131,113
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve184,746117,31100
      Tuition Reserve0000
      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 Cost11,19611,05811,69012,49711,807
Total Classroom Instruction6,8576,7307,2717,8836,699
Classroom-Salaries and Benefits6,1346,1816,6607,1995,994
Classroom-General Supplies and Textbooks494336410444429
Classroom-Purchased Services and Other229214201240276
Total Support Services1,4231,1881,5411,5472,033
Support Services-Salaries and Benefits7476307609631,193
Total Administrative Costs1,7841,7481,6881,7861,735
Administration-Salaries and Benefits1,3771,3041,3021,3861,281
Legal Costs00000
Total Operations and Maintenance of Plant1,1001,3641,1531,2421,300
Operations & Maintenance of Plant-Salary & Ben.11883537063
Total Food Services Costs00000
Total Extracurricular Costs227161719
Total Equipment Costs00000
Employee Benefits as a % of Salaries23.924.22522.130.4

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
  • We purchase a bulk of our food products from Eastern Regional HS.
  • Our property and casualty insurance is purchased through a Joint
  • Insurance Fund.
  • Our health insurance is purchased through the New Jersey Health
  • Insurance Program.
  • We share a superintendent with Stratford Board of Education.
  • We share custodial and maintenance services with Stratford Board of
  • Education.
  • We are involved with the ACES Program.

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,645,993 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)82,574,037 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1003.2044 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,786,081 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)82,574,037 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1003.3740 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,645,993 (G)
Estimated Equalized Valuation (as of 10/01/2009)152,391,391 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1001.7363 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,786,081 (J)
Estimated Equalized Valuation (as of 10/01/2009)152,391,391 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1001.8282 (L)

 

Administrative Salaries
Employee Name: Albert K. Brown 
Job TitleSuperintendent 
Base Annual Salary41,933 
Full Time Equivalents (FTE)0.3 
Shared with another district?
Shared County 
Shared District5080 
Shared Job Title 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2014 
  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 Amount
  Description of: 
   Buyback of Sick Days at the End of Contract 
   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: William H. Thompson 
Job TitleBusiness Administrator 
Base Annual Salary35,940 
Full Time Equivalents (FTE)0.3 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  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 Amount
  Description of: 
   Buyback of Sick Days at the End of Contract 
   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