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User Friendly Budgets
2010

CAMDEN - PINE HILL BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time1,6481,5951,605
spacing
Pupils on Roll - Special Full-Time384378397
Private School Placements322723
spacing
Pupils Sent to Other Districts-Reg Prog433
Pupils Sent to Other Dists-Spec Ed Prog201513
Pupils Received407392380
Pupils in State Facilities754

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 549,293 530,000
Withdrawal from Cap Res-for Local Share 10-307 0 20,000 200,000
Transfers from Other Funds 10-5200 -20,000 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 9,082,061 9,445,343 9,769,157
Tuition 10-1300 5,358,538 5,354,610 5,458,407
Transportation Fees from Other LEAs 10-1420-1440 99,520 90,000 90,000
Interest Earned on Capital Reserve Funds 10-1XXX 2,000 2,000 2,000
Unrestricted Miscellaneous Revenues 10-1XXX 180,294 50,000 99,534
SUBTOTAL  14,722,413 14,941,953 15,419,098
Revenues from State Sources:
Extraordinary Aid 10-3131 140,626 80,000 200,000
Other State Aids 10-3XXX 6,955 0 0
Categorical Special Education Aid 10-3132 856,935 834,816 703,294
Equalization Aid 10-3176 14,786,226 11,839,227 14,229,423
Categorical Security Aid 10-3177 376,739 390,996 0
Adjustment Aid 10-3178 0 257,527 0
Categorical Transportation Aid 10-3121 419,896 593,473 0
SUBTOTAL  16,587,377 13,996,039 15,132,717
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 13,671 60,646 15,000
Equalization Aid - ARRA ESF 16-4520 0 2,526,554 0
Equalization Aid - ARRA GSF 17-4521 0 97,807 0
SUBTOTAL  13,671 2,685,007 15,000
Actual Revenues (Over)/Under Expenditures  -417,802 0 0
TOTAL OPERATING BUDGET  30,885,659 32,192,292 31,296,815
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Preschool Education Aid 20-3218 0 204,928 234,453
Other Restricted Entitlements 20-32XX 204,928 0 0
TOTAL REVENUES FROM STATE SOURCES  204,928 204,928 234,453
Revenues from Federal Sources:
Title I 20-4411-4416 615,495 655,919 557,531
Title II 20-4451-4455 0 0 63,077
Title III 20-4491-4494 0 0 2,391
I.D.E.A. Part B (Handicapped) 20-4420-4429 416,380 403,124 342,655
Other 20-4XXX 85,304 87,331 0
TOTAL REVENUES FROM FEDERAL SOURCES  1,117,179 1,146,374 965,654
TOTAL GRANTS AND ENTITLEMENTS  1,322,107 1,351,302 1,200,107
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 150
Transfers from Other Funds 40-5200 22,258 71,461 0
Revenues from Local Sources:
Local Tax Levy 40-1210 612,983 553,125 818,493
TOTAL REVENUES FROM LOCAL SOURCES  612,983 553,125 818,493
Revenues from State Sources:
Debt Service Aid Type II 40-3160 872,742 850,037 749,539
TOTAL LOCAL REPAYMENT OF DEBT  1,507,983 1,474,623 1,568,182
Actual Revenues (Over)/Under Expenditures  -150 0 0
TOTAL REPAYMENT OF DEBT  1,507,833 1,474,623 1,568,182
TOTAL REVENUES/SOURCES  33,715,599 35,018,217 34,065,104
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  33,715,599 35,018,217 34,065,104

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX9,890,45210,006,7869,420,972
Special Education 11-2XX-100-XXX3,216,1743,450,1633,438,814
Basic Skills/Remedial 11-230-100-XXX229,440339,510139,642
Bilingual Education 11-240-100-XXX43,98249,05049,597
Vocational Programs - Local 11-3XX-100-XXX90,64094,23591,099
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX164,909177,209169,474
School Sponsored Athletics 11-402-100-XXX455,080482,569494,970
Community Services Programs/Operations 11-800-330-XXX112,826118,846135,721
Support Services:
Tuition 11-000-100-XXX2,067,0352,140,7971,733,986
Attendance and Social Work Services 11-000-211-XXX37,74349,79464,331
Health Services 11-000-213-XXX271,064300,370307,156
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217460,155447,201467,334
Guidance 11-000-218-XXX699,643736,982558,799
Child Study Teams 11-000-219-XXX699,823733,289701,706
Improvement of Instructional Services 11-000-221-XXX365,379449,337436,439
Educational Media Services - School Library 11-000-222-XXX278,494271,193250,479
Instructional Staff Training Services 11-000-223-XXX6,4818,0002,500
General Administration 11-000-230-XXX598,241474,721417,160
School Administration 11-000-240-XXX1,314,8471,290,1171,306,532
Central Svcs & Admin Info Technology 11-000-25X-XXX498,681514,138519,022
Operation and Maintenance of Plant Services 11-000-26X-XXX3,200,5583,204,2923,164,312
Student Transportation Services 11-000-270-XXX1,344,6721,373,4521,356,796
Personal Services - Employee Benefits 11-XXX-XXX-2XX4,699,2485,377,6415,844,016
Food Services 11-000-310-XXX8,1618,0000
Total Support Services Expenditures 16,550,22517,379,32417,130,568
TOTAL GENERAL CURRENT EXPENSE 30,753,72832,097,69231,070,857
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60402,0002,000
Equipment 12-XXX-XXX-73X131,93192,6005,000
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-93100200,000
TOTAL CAPITAL EXPENDITURES 131,93194,600207,000
Transfer of Funds to Charter Schools 10-000-100-56X0018,958
OPERATING BUDGET GRAND TOTAL 30,885,65932,192,29231,296,815
SPECIAL GRANTS AND ENTITLEMENTS
Preschool Education Aid:
Instruction 20-218-100-XXX0204,928210,453
Support Services 20-218-200-XXX0024,000
TOTAL PRESCHOOL EDUCATION AID 0204,928234,453
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX204,92800
Total State Projects 204,928204,928234,453
Federal Projects:
Title I 20-XXX-XXX-XXX615,495655,919557,531
Title II 20-XXX-XXX-XXX0063,077
Title III 20-XXX-XXX-XXX002,391
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX416,380403,124342,655
Other Special Projects 20-XXX-XXX-XXX85,30487,3310
Total Federal Projects 1,117,1791,146,374965,654
TOTAL GRANTS AND ENTITLEMENTS 1,322,1071,351,3021,200,107
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,507,8331,474,6231,568,182
TOTAL REPAYMENT OF DEBT 1,507,8331,474,6231,568,182
Total Expenditures 33,715,59935,018,21734,065,104
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 33,715,59935,018,21734,065,104

 

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 Budget661,353873,970867,621337,621
  Repayment of Debt01501500
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve242,000543,000222,25024,250
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve549,293453,47800
      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 Cost11,82613,47313,90714,59914,100
Total Classroom Instruction7,2578,1138,5318,9608,580
Classroom-Salaries and Benefits6,9737,6618,1218,5308,294
Classroom-General Supplies and Textbooks195312282295180
Classroom-Purchased Services and Other90140128134106
Total Support Services1,4731,6651,7781,8661,762
Support Services-Salaries and Benefits1,3271,4311,5741,6561,601
Total Administrative Costs1,1891,3431,3441,4101,400
Administration-Salaries and Benefits1,0131,1641,1571,2141,213
Legal Costs00282929
Total Operations and Maintenance of Plant1,4951,7551,7431,8261,804
Operations & Maintenance of Plant-Salary & Ben.756902928958969
Total Food Services Costs14440
Total Extracurricular Costs302355380398403
Total Equipment Costs176545472
Employee Benefits as a % of Salaries24.623.226.526.529.9

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
  • Camden County Division of Purchasing - Natural Gas
  • Camden County Educational Services Commission for transportation (private
  • schools, vocational school, and special education)
  • Gloucester County Special Services - special education outside placements
  • Gloucester County Special Services - special education transportation
  • E-Rate Services
  • Camden County Division of Purchasing - Electric
  • Burlington County Special Services - special education outside placements
  • Insurance Fund
  • Election Services (printing, advertising, mechanics)
  • Camden County AVA Commission
  • Camden County Educational Services Commission - outside placements
  • Clementon School District - transportation
  • Berlin Township School District - transportation
  • E&G Television - Channel 19
  • Athletics - sharing of fields
  • SJTP - used fo rpurchasing, installation and construction
  • Director of Special Services to be shared with Clementon & Berlin Townshi

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy9,769,157 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)539,489,564 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1001.8108 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy10,587,650 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)539,489,564 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1001.9625 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy9,769,157 (G)
Estimated Equalized Valuation (as of 10/01/2010)539,489,564 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1001.8108 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy10,587,650 (J)
Estimated Equalized Valuation (as of 10/01/2010)539,489,564 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1001.9625 (L)

 

Administrative Salaries
Employee Name: Carol A. Mascioli 
Job TitleBusiness Administrator 
Base Annual Salary132,251 
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 Days240 
  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: 
Allowances3,040 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans1,500 
Contractual Post-Employment Benefits Amount60,340 
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of ContractDays capped as of June 2007 
   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: Kenneth Koczur 
Job TitleSuperintendent 
Base Annual Salary134,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract11/28/2006 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days240 
  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: 
Allowances6,750 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans1,340 
Contractual Post-Employment Benefits Amount86,206 
  Description of: 
   Buyback of Sick Days at the End of ContractDays capped as of June 2007 
   Buyback of Vacation Days at the End of ContractMaximum of 10 days 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration11,011 
  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: Kevin Mcfadden 
Job TitleInformation Technology 
Base Annual Salary101,038 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2007 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days240 
  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: 
Allowances1,849 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans1,500 
Contractual Post-Employment Benefits Amount32,105 
  Description of: 
   Buyback of Sick Days at the End of Contractmaximum as per agreement 
   Buyback of Vacation Days at the End of Contractmaximum of 5 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: Thomas O'Donnell 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary79,475 
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 Contract06/30/2012 
  Contracted Number of Annual Work Days240 
  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: 
Allowances1,800 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans1,500 
Contractual Post-Employment Benefits Amount39,738 
  Description of: 
   Buyback of Sick Days at the End of Contractmaximum of 120 days 
   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