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User Friendly Budgets
2012-13

CAMDEN - AUDUBON BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time1,1721,1691,182
spacing
Pupils on Roll - Special Full-Time268270275
Private School Placements131717
spacing
Pupils Sent to Other Districts-Reg Prog040
Pupils Sent to Other Dists-Spec Ed Prog886
Pupils Received169185199
Pupils in State Facilities100

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 250,000 462,705
Withdrawal from Tuition Reserve-for Tuition adj. 10-311 0 161,144 72,317
Revenues from Local Sources:
Local Tax Levy 10-1210 9,813,891 10,010,169 10,110,372
Tuition 10-1300 2,702,485 2,873,021 2,749,838
Interest Earned on Capital Reserve Funds 10-1XXX 194 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 199,633 217,059 220,000
SUBTOTAL  12,716,203 13,100,249 13,080,210
Revenues from State Sources:
School Choice Aid 10-3116 0 0 417,450
Extraordinary Aid 10-3131 58,056 0 0
Categorical Special Education Aid 10-3132 639,434 639,434 678,250
Equalization Aid 10-3176 5,442,149 5,578,446 5,595,174
Categorical Security Aid 10-3177 18,861 78,696 116,863
Adjustment Aid 10-3178 493,605 510,252 525,615
Categorical Transportation Aid 10-3121 0 0 62,985
SUBTOTAL  6,652,105 6,806,828 7,396,337
Revenues from Federal Sources:
SUBTOTAL  0 253,579 0
Actual Revenues (Over)/Under Expenditures  231,312 0 0
TOTAL OPERATING BUDGET  19,599,620 20,571,800 21,011,569
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 27,076 0 0
TOTAL REVENUES FROM STATE SOURCES  27,076 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 93,440 90,000 85,000
Title II 20-4451-4455 61,326 0 43,800
Title IV 20-4471-4474 1,956 0 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 417,311 330,000 283,000
TOTAL REVENUES FROM FEDERAL SOURCES  574,033 420,000 411,800
TOTAL GRANTS AND ENTITLEMENTS  601,109 420,000 411,800
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 960,700 0 0
TOTAL REVENUES FROM LOCAL SOURCES  960,700 1,043,016 938,312
Revenues from State Sources:
Debt Service Aid Type II 40-3160 114,679 112,275 107,364
TOTAL LOCAL REPAYMENT OF DEBT  1,075,379 1,155,291 1,045,676
TOTAL REPAYMENT OF DEBT  1,075,379 1,155,291 1,045,676
TOTAL REVENUES/SOURCES  21,276,108 22,147,091 22,469,045
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  21,276,108 22,147,091 22,469,045

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX6,583,0076,816,9276,829,947
Special Education 11-2XX-100-XXX1,638,0301,694,4431,689,851
Basic Skills/Remedial 11-230-100-XXX291,227343,215252,881
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX268,100249,135280,300
School Sponsored Athletics 11-402-100-XXX462,558423,301458,551
Community Services Programs/Operations 11-800-330-XXX39,79742,00042,000
Support Services:
Tuition 11-000-100-XXX789,288998,114794,227
Attendance and Social Work Services 11-000-211-XXX22,87524,60026,279
Health Services 11-000-213-XXX203,891222,500226,185
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217411,696404,873362,512
Guidance 11-000-218-XXX590,352605,874597,423
Child Study Teams 11-000-219-XXX518,138558,821595,138
Improvement of Instructional Services 11-000-221-XXX111,182116,084183,504
Educational Media Services - School Library 11-000-222-XXX117,154133,180134,734
Instructional Staff Training Services 11-000-223-XXX107,160113,870169,475
General Administration 11-000-230-XXX404,132444,000441,121
School Administration 11-000-240-XXX935,505984,3881,007,054
Central Svcs & Admin Info Technology 11-000-25X-XXX431,545506,527493,743
Operation and Maintenance of Plant Services 11-000-26X-XXX1,793,2831,801,9701,823,156
Student Transportation Services 11-000-270-XXX325,132408,000380,000
Personal Services - Employee Benefits 11-XXX-XXX-2XX3,346,7793,556,3363,676,244
Food Services 11-000-310-XXX33,09815,00030,000
Total Support Services Expenditures 10,141,21010,894,13710,940,795
TOTAL GENERAL CURRENT EXPENSE 19,423,92920,463,15820,494,325
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X17,60812,80238,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX158,08395,840470,041
TOTAL CAPITAL EXPENDITURES 175,691108,642508,041
Transfer of Funds to Charter Schools 10-000-100-56X009,203
OPERATING BUDGET GRAND TOTAL 19,599,62020,571,80021,011,569
SPECIAL GRANTS AND ENTITLEMENTS
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX27,07600
Total State Projects 27,07600
Federal Projects:
Title I 20-XXX-XXX-XXX93,44090,00085,000
Title II 20-XXX-XXX-XXX61,326043,800
Title IV 20-XXX-XXX-XXX1,95600
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX417,311330,000283,000
Total Federal Projects 574,033420,000411,800
TOTAL GRANTS AND ENTITLEMENTS 601,109420,000411,800
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,075,3791,155,2911,045,676
TOTAL REPAYMENT OF DEBT 1,075,3791,155,2911,045,676
Total Expenditures 21,276,10822,147,09122,469,045
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 21,276,10822,147,09122,469,045

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/10
Audited
Balance
6/30/11
Estimated
Balance
6/30/12
Estimated
Balance
6/30/13
Unassigned:
  General Operating Budget684,618700,048874,141411,436
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve120,13215,11315,11315,113
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0000
      Tuition Reserve375,184233,46172,3170
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2009-10
Actual
2010-11
Actual
2011-12
Original
Budget
2011-12
Revised
Budget
2012-13
Proposed
Budget
Total Budgetary Comparative Per Pupil Cost12,26412,70413,16513,24113,254
Total Classroom Instruction7,1177,3457,7647,6937,562
Classroom-Salaries and Benefits6,7967,0617,4027,3537,224
Classroom-General Supplies and Textbooks228215265277275
Classroom-Purchased Services and Other9369976363
Total Support Services1,6931,7931,8131,8801,961
Support Services-Salaries and Benefits1,5751,7091,6761,7431,809
Total Administrative Costs1,3971,4891,5751,6281,626
Administration-Salaries and Benefits1,2471,3281,3911,4091,422
Legal Costs010142117
Total Operations and Maintenance of Plant1,3341,4101,4061,4241,429
Operations & Maintenance of Plant-Salary & Ben.790813803821833
Board Contribution to Food Services1523101021
Total Extracurricular Costs533601554560611
Total Equipment Costs66129926
Employee Benefits as a % of Salaries23.725.526.226.427.1

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2012 Taxpayers Guide to Education Spending (formerly Comparative Spending Guide) and can be found on the Department of Education's Internet address: http://www.state.nj.us/education under Finance. This publication is available in the board office and public libraries. The same calculations were performed using the 2011-12 revised appropriations and 2012-13 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
  • Purchase of fuel from Boro of Collingswood
  • Trash removal through Audubon Boro
  • Rental of facilities to Yale
  • Business Office and Technology services with Brooklawn Schools
  • Transportation services with Brooklawn Schools

 

Estimated Tax Rate Information
AUDUBON BOROUGH
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy0 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)740,053,040 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x100 0 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy0 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)740,053,040 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x100 0 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy0 (G)
Estimated Equalized Valuation (as of 10/01/2011)751,069,667 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x100 0 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy0 (J)
Estimated Equalized Valuation (as of 10/01/2011)751,069,667 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x100 0 (L)
spacing
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy9,816,654 (A)
Estimated Net Taxable Valuation (as of //)0 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x100 0 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy10,754,966 (D)
Estimated Net Taxable Valuation (as of //)0 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x100 0 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy9,816,654 (G)
Estimated Equalized Valuation (as of //)0 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x100 0 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy10,754,966 (J)
Estimated Equalized Valuation (as of //)0 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x100 0 (L)
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AUDUBON PARK BOR
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy293,718 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)23,190,477 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1001.2665 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy293,718 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)23,190,477 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1001.2665 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy293,718 (G)
Estimated Equalized Valuation (as of 10/01/2011)21,472,979 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1001.3678 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy293,718 (J)
Estimated Equalized Valuation (as of 10/01/2011)21,472,979 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1001.3678 (L)

 

Administrative Salaries
Employee Name: Donald Borden 
Job TitleSuperintendent 
Base Annual Salary174,500 
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 Contract06/30/2012 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 14 
  Contracted Number of Annual Sick Days 12 
  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: 
Allowances4,750 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other24,649 
  Retirement Plans11,604 
Contractual Post-Employment Benefits Amount67,583 
  Description of: 
   Buyback of Sick Days at the End of ContractAmount prior to appt. as Superintenden 
   Buyback of Vacation Days at the End of ContractUnused days at retirement 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment BenefitsUnused sick days from 3/1/06 @1/2 per 
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: Harry Rutter 
Job TitleFacilities Director 
Base Annual Salary110,466 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2012 
  Ending Date of Contract06/30/2013 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 12 
  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: 
Allowances750 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other19,364 
  Retirement Plans7,346 
Contractual Post-Employment Benefits Amount15,000 
  Description of: 
   Buyback of Sick Days at the End of ContractMaximum allowable under contract 
   Buyback of Vacation Days at the End of ContractUnused at retirement 
   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: Robert Delengowski 
Job TitleBusiness Administrator 
Base Annual Salary135,367 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Shared County 
Shared District0580 
Shared Job TitleBusiness Administrator 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2012 
  Ending Date of Contract06/30/2013 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 15 
  Contracted Number of Annual Sick Days 12 
  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: 
Allowances4,546 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other24,649 
  Retirement Plans9,002 
Contractual Post-Employment Benefits Amount25,149 
  Description of: 
   Buyback of Sick Days at the End of ContractMax. Buy back at retirement per contr. 
   Buyback of Vacation Days at the End of ContractUnused days at retirement 
   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