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User Friendly Budgets
2012-13

CAMDEN - BERLIN BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time738759776
spacing
Pupils on Roll - Special Full-Time106103107
Pupils on Roll - Special Shared-Time010
Private School Placements344
spacing
Pupils Sent to Contracted Preschool Prog100
Pupils Sent to Other Dists-Spec Ed Prog522
Pupils Received430

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 72,212 134,320
Withdrawal from Cap Res-for Local Share 10-307 0 175,000 231,000
Revenues from Local Sources:
Local Tax Levy 10-1210 6,163,141 6,212,099 6,336,341
Tuition 10-1300 46,328 0 0
Other Restricted Miscellaneous Revenues 10-1XXX 11,000 5,000 5,000
Unrestricted Miscellaneous Revenues 10-1XXX 27,135 2,000 2,000
SUBTOTAL  6,247,604 6,219,099 6,343,341
Revenues from State Sources:
Other State Aids 10-3XXX 2,088 0 0
Categorical Special Education Aid 10-3132 440,499 440,499 472,010
Equalization Aid 10-3176 2,726,109 2,824,935 3,026,295
Categorical Security Aid 10-3177 0 0 31,802
Categorical Transportation Aid 10-3121 0 0 39,735
SUBTOTAL  3,168,696 3,265,434 3,569,842
Revenues from Federal Sources:
SUBTOTAL  0 121,301 0
Actual Revenues (Over)/Under Expenditures  -439,370 0 0
TOTAL OPERATING BUDGET  8,976,930 9,853,046 10,278,503
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 2,690 2,690 2,690
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 202,788 216,437 216,437
TOTAL REVENUES FROM STATE SOURCES  202,788 216,437 216,437
Revenues from Federal Sources:
Title I 20-4411-4416 63,588 59,257 50,369
Title II 20-4451-4455 22,852 19,393 16,484
I.D.E.A. Part B (Handicapped) 20-4420-4429 202,588 201,584 163,496
Other 20-4XXX 9,332 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  298,360 280,234 230,349
TOTAL GRANTS AND ENTITLEMENTS  503,838 499,361 449,476
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 10,542 277
Revenues from Local Sources:
Local Tax Levy 40-1210 629,870 620,899 615,088
Miscellaneous 40-1XXX 5,637 0 0
TOTAL REVENUES FROM LOCAL SOURCES  635,507 620,899 615,088
Revenues from State Sources:
Debt Service Aid Type II 40-3160 147,962 146,721 147,022
TOTAL LOCAL REPAYMENT OF DEBT  783,469 778,162 762,387
Actual Revenues (Over)/Under Expenditures  -5,637 0 0
TOTAL REPAYMENT OF DEBT  777,832 778,162 762,387
TOTAL REVENUES/SOURCES  10,258,600 11,130,569 11,490,366
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  10,258,600 11,130,569 11,490,366

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX3,206,7903,289,6113,569,097
Special Education 11-2XX-100-XXX1,281,4151,394,6791,358,318
Basic Skills/Remedial 11-230-100-XXX52,35956,18255,882
Bilingual Education 11-240-100-XXX19,01320,10720,107
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX14,43115,93015,931
School Sponsored Athletics 11-402-100-XXX54,51259,50059,500
Support Services:
Tuition 11-000-100-XXX229,109261,375260,881
Attendance and Social Work Services 11-000-211-XXX20,88728,42128,437
Health Services 11-000-213-XXX94,77198,225101,474
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217141,157172,553168,263
Guidance 11-000-218-XXX056,32857,140
Child Study Teams 11-000-219-XXX231,081252,540246,600
Improvement of Instructional Services 11-000-221-XXX2,04015,19075,675
Educational Media Services - School Library 11-000-222-XXX96,070102,659102,659
Instructional Staff Training Services 11-000-223-XXX0025,880
General Administration 11-000-230-XXX219,502224,668229,791
School Administration 11-000-240-XXX365,283374,149380,979
Central Svcs & Admin Info Technology 11-000-25X-XXX275,123285,276294,301
Operation and Maintenance of Plant Services 11-000-26X-XXX619,189629,422614,207
Student Transportation Services 11-000-270-XXX287,509414,446426,170
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,661,9061,855,0941,832,199
Total Support Services Expenditures 4,243,6274,770,3464,844,656
TOTAL GENERAL CURRENT EXPENSE 8,872,1479,606,3559,923,491
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X30,37624,78870,246
Facilities Acquisition and Construction Services 12-000-4XX-XXX74,40746,90353,766
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-9310175,000231,000
TOTAL CAPITAL EXPENDITURES 104,783246,691355,012
OPERATING BUDGET GRAND TOTAL 8,976,9309,853,04610,278,503
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX2,6902,6902,690
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX16,14311,92711,927
Nonpublic Auxiliary Services 20-XXX-XXX-XXX113,826104,958104,958
Nonpublic Handicapped Services 20-XXX-XXX-XXX53,69277,51677,516
Nonpublic Nursing Services 20-XXX-XXX-XXX19,12717,03617,036
Other Special Projects 20-XXX-XXX-XXX05,0005,000
Total State Projects 202,788216,437216,437
Federal Projects:
Title I 20-XXX-XXX-XXX63,58859,25750,369
Title II 20-XXX-XXX-XXX22,85219,39316,484
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX202,588201,584163,496
Other Special Projects 20-XXX-XXX-XXX9,33200
Total Federal Projects 298,360280,234230,349
TOTAL GRANTS AND ENTITLEMENTS 503,838499,361449,476
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX777,832778,162762,387
TOTAL REPAYMENT OF DEBT 777,832778,162762,387
Total Expenditures 10,258,60011,130,56911,490,366
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 10,258,60011,130,56911,490,366

 

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 Budget178,038252,088250,000250,000
  Repayment of Debt5,18210,8192770
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve175,000406,000365,320134,320
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve72,212206,532134,3200
      Tuition Reserve0000
      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 Cost10,3699,65510,45810,35010,469
Total Classroom Instruction6,9616,6347,1707,0387,169
Classroom-Salaries and Benefits6,6276,0786,7536,6346,651
Classroom-General Supplies and Textbooks210458316289374
Classroom-Purchased Services and Other12399101115145
Total Support Services1,1428511,0391,0581,135
Support Services-Salaries and Benefits1,029772936946982
Total Administrative Costs1,2611,2191,2771,2691,267
Administration-Salaries and Benefits9211,0271,0961,0881,085
Legal Costs052264140
Total Operations and Maintenance of Plant837801811824790
Operations & Maintenance of Plant-Salary & Ben.452381402411417
Board Contribution to Food Services00000
Total Extracurricular Costs118101112110107
Total Equipment Costs3335222980
Employee Benefits as a % of Salaries24.728.929.729.729

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
  • The Berlin Borough School District will maintain multiple shared service
  • agreements with the Gibbsboro School district in order to provide essenti
  • al services/programs to our students. This budget will continue with exis
  • ting agreement; Superintendent of Schools, Child Study Team Supervisor, a
  • nd Network Technology Coordinator.
  • the district will also maintain existing shared services agreements with
  • the Borough of Berlin (Trash, Recycling, Athletic Fields), Camden County
  • Education Services (transporation), ACES (Utilities-Gas), and NJBAIG/BACC
  • EIC (Insurance).
  • the district works interpendently with the Berlin Community Education and
  • Recreation Program.

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,336,341 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)776,694,478 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1000.8158 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,951,429 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)776,694,478 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1000.8950 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,336,341 (G)
Estimated Equalized Valuation (as of 10/01/2011)802,789,571 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.7893 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,951,429 (J)
Estimated Equalized Valuation (as of 10/01/2011)802,789,571 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.8659 (L)

 

Administrative Salaries
Employee Name: Anthony Trongone 
Job TitleSuperintendent 
Base Annual Salary79,278 
Full Time Equivalents (FTE)0.6 
Shared with another district?
Shared County 
Shared District0330 
Shared Job Title 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract10/01/2010 
  Ending Date of Contract06/30/2014 
  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 11 
  Description of Other Contracted Non-working DaysLegal Holidays 
Benefits: 
Allowances2,448 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,080 
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract1/260 of accumulated days up to $15000 
   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: Frank Domin 
Job TitleBusiness Administrator 
Base Annual Salary122,541 
Full Time Equivalents (FTE)0.9 
Shared with another district?
Shared County 
Shared District0330 
Shared Job Title 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days115 
  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 11 
  Description of Other Contracted Non-working DaysLegal Holidays 
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 Contract30% of days at retirement up to 15,000 
   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