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User Friendly Budgets
2010

CAMDEN - MAGNOLIA BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time391398407
spacing
Pupils on Roll - Special Full-Time746174
Private School Placements660
spacing
Pupils Sent to Other Districts-Reg Prog322
Pupils Sent to Other Dists-Spec Ed Prog0411
Pupils Received320

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 104,423 198,724
Revenues from Local Sources:
Local Tax Levy 10-1210 2,866,755 3,063,628 3,063,628
Tuition 10-1300 54,011 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 52,543 20,000 12,000
SUBTOTAL  2,973,309 3,083,628 3,075,628
Revenues from State Sources:
Extraordinary Aid 10-3131 36,368 0 0
Categorical Special Education Aid 10-3132 222,440 227,354 31,169
Equalization Aid 10-3176 2,798,989 2,798,815 2,792,439
Categorical Security Aid 10-3177 78,896 86,936 0
Categorical Transportation Aid 10-3121 20,874 26,946 0
SUBTOTAL  3,157,567 3,140,051 2,823,608
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 8,365 0
SUBTOTAL  0 8,365 0
Actual Revenues (Over)/Under Expenditures  -271,122 0 0
TOTAL OPERATING BUDGET  5,859,754 6,336,467 6,097,960
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Preschool Education Aid 20-3218 0 52,850 52,850
Other Restricted Entitlements 20-32XX 51,146 0 0
TOTAL REVENUES FROM STATE SOURCES  51,146 52,850 52,850
Revenues from Federal Sources:
Title I 20-4411-4416 103,567 100,578 85,491
I.D.E.A. Part B (Handicapped) 20-4420-4429 151,691 139,956 118,963
Other 20-4XXX 239,575 273,707 268,651
TOTAL REVENUES FROM FEDERAL SOURCES  494,833 514,241 473,105
TOTAL GRANTS AND ENTITLEMENTS  545,979 567,091 525,955
REPAYMENT OF DEBT
Transfers from Other Funds 40-5200 0 0 160
Revenues from Local Sources:
Local Tax Levy 40-1210 183,862 177,616 177,616
TOTAL REVENUES FROM LOCAL SOURCES  183,862 177,616 177,616
Revenues from State Sources:
Debt Service Aid Type II 40-3160 130,491 126,058 101,224
TOTAL LOCAL REPAYMENT OF DEBT  314,353 303,674 279,000
TOTAL REPAYMENT OF DEBT  314,353 303,674 279,000
TOTAL REVENUES/SOURCES  6,720,086 7,207,232 6,902,915
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  6,720,086 7,207,232 6,902,915

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,028,3912,104,5031,915,639
Special Education 11-2XX-100-XXX427,309475,817407,514
Basic Skills/Remedial 11-230-100-XXX178,003196,988198,890
Bilingual Education 11-240-100-XXX4,27729,00030,000
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX20,27324,6090
School Sponsored Athletics 11-402-100-XXX17,54333,0000
Support Services:
Tuition 11-000-100-XXX342,714408,429504,515
Attendance and Social Work Services 11-000-211-XXX4,5494,7904,943
Health Services 11-000-213-XXX90,89990,22090,618
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217258,266230,877209,756
Guidance 11-000-218-XXX60,28167,20067,844
Child Study Teams 11-000-219-XXX181,200206,842185,501
Improvement of Instructional Services 11-000-221-XXX22,74434,01923,045
Educational Media Services - School Library 11-000-222-XXX39,91045,52545,384
Instructional Staff Training Services 11-000-223-XXX8,51610,6177,750
General Administration 11-000-230-XXX259,026277,875285,599
School Administration 11-000-240-XXX182,851174,185177,173
Central Svcs & Admin Info Technology 11-000-25X-XXX127,808137,785137,920
Operation and Maintenance of Plant Services 11-000-26X-XXX504,002557,973509,065
Student Transportation Services 11-000-270-XXX180,642137,407131,991
Personal Services - Employee Benefits 11-XXX-XXX-2XX910,5501,083,8061,163,140
Food Services 11-000-310-XXX10,0005,0000
Total Support Services Expenditures 3,183,9583,472,5503,544,244
TOTAL GENERAL CURRENT EXPENSE 5,859,7546,336,4676,096,287
CAPITAL EXPENDITURES
Facilities Acquisition and Construction Services 12-000-4XX-XXX001,673
TOTAL CAPITAL EXPENDITURES 001,673
OPERATING BUDGET GRAND TOTAL 5,859,7546,336,4676,097,960
SPECIAL GRANTS AND ENTITLEMENTS
Preschool Education Aid:
Instruction 20-218-100-XXX046,24846,248
Support Services 20-218-200-XXX06,6026,602
TOTAL PRESCHOOL EDUCATION AID 052,85052,850
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX51,14600
Total State Projects 51,14652,85052,850
Federal Projects:
Title I 20-XXX-XXX-XXX103,567100,57885,491
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX151,691139,956118,963
Other Special Projects 20-XXX-XXX-XXX239,575273,707268,651
Total Federal Projects 494,833514,241473,105
TOTAL GRANTS AND ENTITLEMENTS 545,979567,091525,955
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX314,353303,674279,000
TOTAL REPAYMENT OF DEBT 314,353303,674279,000
Total Expenditures 6,720,0867,207,2326,902,915
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 6,720,0867,207,2326,902,915

 

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 Budget263,667368,688286,368250,000
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve90,00090,00090,00090,000
      Legal Reserve67,355184,459162,3560
      Tuition Reserve0000
      Current Expense Emergency Reserve90,00090,00090,00090,000
  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 Cost11,92111,45812,42012,72911,461
Total Classroom Instruction7,4217,0547,7417,9117,163
Classroom-Salaries and Benefits6,8686,7357,3577,4606,854
Classroom-General Supplies and Textbooks386233241311194
Classroom-Purchased Services and Other16886144139115
Total Support Services1,8131,7041,7531,8311,656
Support Services-Salaries and Benefits1,4431,3221,3681,4411,307
Total Administrative Costs1,2951,3831,4401,4721,466
Administration-Salaries and Benefits725774807828844
Legal Costs00646983
Total Operations and Maintenance of Plant1,2361,1991,3301,3561,176
Operations & Maintenance of Plant-Salary & Ben.593564605616458
Total Food Services Costs222211110
Total Extracurricular Costs134981461490
Total Equipment Costs190000
Employee Benefits as a % of Salaries29.22629.529.434.6

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
  • BUSINESS SERVICE
  • JOINTURE FOR NATURAL GAS
  • PAPER PURCHASING
  • CAMDENT COUNTY AGREEMENT FOR OFFICE SUPPLIES
  • STERLING INTERDISTRICT:
  • ATHLETIC PROGRAMS
  • TEACHER INSERVICE TRAINGIN
  • PROFESSIONAL DEVELOPMENT

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,063,628 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)161,568,452 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1001.8962 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,241,244 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)161,568,452 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1002.0061 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,063,628 (G)
Estimated Equalized Valuation (as of 10/01/2009)290,760,210 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1001.0537 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,241,244 (J)
Estimated Equalized Valuation (as of 10/01/2009)290,760,210 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1001.1147 (L)

 

Administrative Salaries
Employee Name: RALPH JOHNSON 
Job TitlePrincipal 
Base Annual Salary86,075 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days223 
  Contracted Number of Annual Vacation Days 20 
  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: 
Allowances450 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,588 
  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: WARREN PROSS 
Job TitleSuperintendent 
Base Annual Salary108,260 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract04/01/1906 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days223 
  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: 
Allowances1,620 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,985 
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  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