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User Friendly Budgets
2010

CAMDEN - LAWNSIDE BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time264243247
spacing
Pupils on Roll - Special Full-Time292725
Private School Placements151112
spacing
Pupils Sent to Other Districts-Reg Prog151172169
Pupils Sent to Other Dists-Spec Ed Prog423752
Pupils in State Facilities111

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 156,394 241,696
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 0 0 18,642
Revenues from Local Sources:
Local Tax Levy 10-1210 4,120,078 4,417,977 4,594,696
Interest Earned on Capital Reserve Funds 10-1XXX 60 150 0
Unrestricted Miscellaneous Revenues 10-1XXX 26,518 10,000 5,000
SUBTOTAL  4,146,656 4,428,127 4,599,696
Revenues from State Sources:
Extraordinary Aid 10-3131 9,764 0 0
Other State Aids 10-3XXX 6,705 0 0
Categorical Special Education Aid 10-3132 267,634 259,326 142,311
Equalization Aid 10-3176 3,272,565 2,651,657 3,236,128
Categorical Security Aid 10-3177 75,883 125,865 0
Categorical Transportation Aid 10-3121 167,301 172,381 0
SUBTOTAL  3,799,852 3,209,229 3,378,439
Revenues from Federal Sources:
Equalization Aid - ARRA ESF 16-4520 0 565,878 0
Equalization Aid - ARRA GSF 17-4521 0 21,906 0
SUBTOTAL  0 587,784 0
Adjustment for Prior Year Encumbrances  0 9,744 0
Actual Revenues (Over)/Under Expenditures  -30,760 0 0
TOTAL OPERATING BUDGET  7,915,748 8,391,278 8,238,473
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Early Childhood Program Aid 20-3211 8,893 0 0
Preschool Education Aid 20-3218 35,863 37,062 37,062
Other Restricted Entitlements 20-32XX 18,123 10,744 8,525
TOTAL REVENUES FROM STATE SOURCES  62,879 47,806 45,587
Revenues from Federal Sources:
Title I 20-4411-4416 151,704 108,129 91,910
I.D.E.A. Part B (Handicapped) 20-4420-4429 107,849 102,732 87,322
Other 20-4XXX 71,414 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  330,967 210,861 179,232
TOTAL GRANTS AND ENTITLEMENTS  393,846 258,667 224,819
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 5,935
Transfers from Capital Reserve 40-5210 0 0 18,642
Revenues from Local Sources:
Local Tax Levy 40-1210 45,642 39,258 19,642
TOTAL REVENUES FROM LOCAL SOURCES  45,642 39,258 19,642
Revenues from State Sources:
Debt Service Aid Type II 40-3160 36,809 36,390 30,588
TOTAL LOCAL REPAYMENT OF DEBT  82,451 75,648 74,807
Actual Revenues (Over)/Under Expenditures  -5,933 0 0
TOTAL REPAYMENT OF DEBT  76,518 75,648 74,807
TOTAL REVENUES/SOURCES  8,386,112 8,725,593 8,538,099
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Capital Reserve 40-5210 0 0 18,642
TOTAL REVENUES/SOURCES NET OF TRANSFERS  8,386,112 8,725,593 8,519,457

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,300,6761,488,6031,312,379
Special Education 11-2XX-100-XXX247,473278,702163,448
Basic Skills/Remedial 11-230-100-XXX70,53630
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX3,5683,6763,740
School Sponsored Athletics 11-402-100-XXX4,87000
Support Services:
Tuition 11-000-100-XXX4,064,8154,266,1934,425,366
Attendance and Social Work Services 11-000-211-XXX2,7003,0003,000
Health Services 11-000-213-XXX66,69172,57073,482
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2171,6001,6001,700
Guidance 11-000-218-XXX23,15627,7510
Child Study Teams 11-000-219-XXX149,772178,463125,308
Improvement of Instructional Services 11-000-221-XXX126,234134,505124,632
Educational Media Services - School Library 11-000-222-XXX32,0072,00027,352
Instructional Staff Training Services 11-000-223-XXX33,38936,90037,364
General Administration 11-000-230-XXX255,016236,837199,355
School Administration 11-000-240-XXX81,87498,32297,269
Central Svcs & Admin Info Technology 11-000-25X-XXX96,86998,47882,303
Operation and Maintenance of Plant Services 11-000-26X-XXX359,419387,541368,572
Student Transportation Services 11-000-270-XXX394,268418,306431,619
Personal Services - Employee Benefits 11-XXX-XXX-2XX571,602637,838618,250
Total Support Services Expenditures 6,259,4126,600,3046,615,572
TOTAL GENERAL CURRENT EXPENSE 7,886,5358,371,2888,095,139
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60401500
Equipment 12-XXX-XXX-73X9,9359,8409,840
Capital Reserve-Transfer to Repayment of Debt 12-000-4XX-9330018,642
TOTAL CAPITAL EXPENDITURES 9,9359,99028,482
Transfer of Funds to Charter Schools 10-000-100-56X19,27810,000114,852
OPERATING BUDGET GRAND TOTAL 7,915,7488,391,2788,238,473
SPECIAL GRANTS AND ENTITLEMENTS
Preschool Education Aid:
Instruction 20-218-100-XXX8,89337,06237,062
TOTAL PRESCHOOL EDUCATION AID 8,89337,06237,062
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX01,021868
Nonpublic Auxiliary Services 20-XXX-XXX-XXX469399339
Nonpublic Handicapped Services 20-XXX-XXX-XXX8,5087,2326,147
Nonpublic Nursing Services 20-XXX-XXX-XXX1,6051,3781,171
Nonpublic Technology Initiative 20-XXX-XXX-XXX07140
Other Special Projects 20-XXX-XXX-XXX43,40400
Total State Projects 62,87947,80645,587
Federal Projects:
Title I 20-XXX-XXX-XXX151,704108,12991,910
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX107,849102,73287,322
Other Special Projects 20-XXX-XXX-XXX71,41400
Total Federal Projects 330,967210,861179,232
TOTAL GRANTS AND ENTITLEMENTS 393,846258,667224,819
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX76,51875,64874,807
TOTAL REPAYMENT OF DEBT 76,51875,64874,807
Total Expenditures 8,386,1128,725,5938,538,099
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 8,386,1128,725,5938,519,457

 

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 Budget271,783311,719355,325113,629
  Repayment of Debt25,9355,9350
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve18,58218,64218,792150
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0000
      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 Cost11,87912,01612,25814,10512,406
Total Classroom Instruction6,8506,9017,1078,2977,188
Classroom-Salaries and Benefits6,6306,7006,8257,9436,776
Classroom-General Supplies and Textbooks220189263332391
Classroom-Purchased Services and Other013192121
Total Support Services1,8631,8972,0042,1691,872
Support Services-Salaries and Benefits1,5441,5831,7981,9291,633
Total Administrative Costs1,5021,6781,5951,8381,647
Administration-Salaries and Benefits9866479701,0771,077
Legal Costs00182208170
Total Operations and Maintenance of Plant1,5301,5101,5401,7871,685
Operations & Maintenance of Plant-Salary & Ben.633635665762619
Total Food Services Costs1020000
Total Extracurricular Costs3130121414
Total Equipment Costs3335333737
Employee Benefits as a % of Salaries24.126.425.82630.1

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
  • CCESC - transportation, child study team services, nonpublic services
  • Haddon Heights - professional development programs, middle school sports
  • Barrington - professional development programs
  • NJSBAIG - insurance
  • Grinspec - medical insurance
  • Lawnside Borough - snow removal
  • SJTP - technology support, building repair services, custodial supplies

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,594,696 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)162,300,031 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1002.8310 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,614,338 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)162,300,031 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1002.8431 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,594,696 (G)
Estimated Equalized Valuation (as of 10/01/2009)261,949,586 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1001.7540 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,614,338 (J)
Estimated Equalized Valuation (as of 10/01/2009)261,949,586 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1001.7615 (L)

 

Administrative Salaries
Employee Name: PATRICIA MONTGOMERY 
Job TitleSuperintendent PRINCIPAL 
Base Annual Salary115,000 
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 Contract06/30/2010 
  Contracted Number of Annual Work Days261 
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days
  Contracted Number of Annual Personal Days10 
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances2,321 
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: RONN JOHNSON 
Job TitleVice Principal 
Base Annual Salary85,104 
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 Contract06/30/2010 
  Contracted Number of Annual Work Days261 
  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: 
Allowances775 
Bonuses
Stipends5,000 
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: THERESA TUTT 
Job TitleBusiness Administrator 
Base Annual Salary67,438 
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 Contract06/30/2010 
  Contracted Number of Annual Work Days261 
  Contracted Number of Annual Vacation Days 25 
  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: 
Allowances824 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount6,250 
  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