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User Friendly Budgets
2012-13

CAMDEN - BROOKLAWN BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time256302312
spacing
Pupils on Roll - Special Full-Time363942
Private School Placements222
spacing
Pupils Sent to Other Districts-Reg Prog807375
Pupils Sent to Other Dists-Spec Ed Prog161920
Pupils Received31210

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 125,000 469,250
Withdrawal from Tuition Reserve-for Tuition adj. 10-311 0 41,980 0
Revenues from Local Sources:
Local Tax Levy 10-1210 1,017,497 1,017,497 1,017,497
Unrestricted Miscellaneous Revenues 10-1XXX 124,185 8,000 8,000
SUBTOTAL  1,141,682 1,025,497 1,025,497
Revenues from State Sources:
School Choice Aid 10-3116 305,175 325,520 648,299
Categorical Special Education Aid 10-3132 202,487 202,487 218,499
Equalization Aid 10-3176 3,184,577 3,236,378 3,397,769
Categorical Security Aid 10-3177 0 0 18,478
Categorical Transportation Aid 10-3121 0 0 6,134
SUBTOTAL  3,692,239 3,764,385 4,289,179
Revenues from Federal Sources:
SUBTOTAL  0 130,937 0
Actual Revenues (Over)/Under Expenditures  -218,467 0 0
TOTAL OPERATING BUDGET  4,615,454 5,087,799 5,783,926
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Preschool Education Aid - Pr Yr Carryover 20-3218 0 45,885 23,011
Preschool Education Aid 20-3218 54,757 83,364 78,616
TOTAL REVENUES FROM STATE SOURCES  54,757 129,249 101,627
Revenues from Federal Sources:
Title I 20-4411-4416 98,752 88,000 90,893
Title II 20-4451-4455 11,314 11,000 7,008
Title IV 20-4471-4474 0 1,000 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 181,644 82,000 80,865
TOTAL REVENUES FROM FEDERAL SOURCES  291,710 182,000 178,766
TOTAL GRANTS AND ENTITLEMENTS  346,467 311,249 280,393
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 76,407
Transfers from Other Funds 40-5200 76,584 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 178,845 188,906 131,730
TOTAL REVENUES FROM LOCAL SOURCES  178,845 188,906 131,730
TOTAL LOCAL REPAYMENT OF DEBT  255,429 188,906 208,137
Actual Revenues (Over)/Under Expenditures  -73,482 0 0
TOTAL REPAYMENT OF DEBT  181,947 188,906 208,137
TOTAL REVENUES/SOURCES  5,143,868 5,587,954 6,272,456
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  5,143,868 5,587,954 6,272,456

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,295,9941,397,4931,403,479
Special Education 11-2XX-100-XXX320,713315,433394,995
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX23,95722,00035,000
School Sponsored Athletics 11-402-100-XXX15,26520,50024,500
Support Services:
Tuition 11-000-100-XXX1,225,5191,402,0011,504,782
Attendance and Social Work Services 11-000-211-XXX500500500
Health Services 11-000-213-XXX67,55269,93472,409
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217163,069168,000180,000
Child Study Teams 11-000-219-XXX77,73596,28898,171
Improvement of Instructional Services 11-000-221-XXX43,56945,00060,900
Educational Media Services - School Library 11-000-222-XXX20,60231,50031,500
Instructional Staff Training Services 11-000-223-XXX1,4558,50025,000
General Administration 11-000-230-XXX186,227196,075206,750
School Administration 11-000-240-XXX3,6184,5005,500
Central Svcs & Admin Info Technology 11-000-25X-XXX118,581140,000125,500
Operation and Maintenance of Plant Services 11-000-26X-XXX300,462356,250337,068
Student Transportation Services 11-000-270-XXX107,724130,000141,884
Personal Services - Employee Benefits 11-XXX-XXX-2XX567,687589,545734,625
Food Services 11-000-310-XXX44,51942,00046,000
Total Support Services Expenditures 2,928,8193,280,0933,570,589
TOTAL GENERAL CURRENT EXPENSE 4,584,7485,035,5195,428,563
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-6040068,000
Equipment 12-XXX-XXX-73X9,42820,00030,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX21,10132,280257,363
Capital Reserve-Transfer to Repayment of Debt 12-000-4XX-93317700
TOTAL CAPITAL EXPENDITURES 30,70652,280355,363
OPERATING BUDGET GRAND TOTAL 4,615,4545,087,7995,783,926
SPECIAL GRANTS AND ENTITLEMENTS
Preschool Education Aid:
Instruction 20-218-100-XXX54,75796,42987,067
Support Services 20-218-200-XXX032,82014,560
TOTAL PRESCHOOL EDUCATION AID 54,757129,249101,627
Other State Projects:
Total State Projects 54,757129,249101,627
Federal Projects:
Title I 20-XXX-XXX-XXX98,75288,00090,893
Title II 20-XXX-XXX-XXX11,31411,0007,008
Title IV 20-XXX-XXX-XXX01,0000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX181,64482,00080,865
Total Federal Projects 291,710182,000178,766
TOTAL GRANTS AND ENTITLEMENTS 346,467311,249280,393
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX181,947188,906208,137
TOTAL REPAYMENT OF DEBT 181,947188,906208,137
Total Expenditures 5,143,8685,587,9546,272,456
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 5,143,6915,587,9546,272,456

 

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 Budget375,000375,000425,000250,000
  Repayment of Debt2,92576,40776,4070
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve11168,001
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0294,250294,2500
      Tuition Reserve116,98041,98000
      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 Cost11,37510,92612,40710,62410,970
Total Classroom Instruction6,7497,3997,8176,6386,909
Classroom-Salaries and Benefits6,1957,0937,2296,1846,489
Classroom-General Supplies and Textbooks363268467370317
Classroom-Purchased Services and Other1913812284103
Total Support Services1,6731,2381,6461,4091,532
Support Services-Salaries and Benefits1,037663944807855
Total Administrative Costs1,2271,0191,3211,1881,161
Administration-Salaries and Benefits940704962861847
Legal Costs049514448
Total Operations and Maintenance of Plant1,4479931,3091,1211,037
Operations & Maintenance of Plant-Salary & Ben.345293403345350
Board Contribution to Food Services103147144123130
Total Extracurricular Costs177130170145202
Total Equipment Costs20831695985
Employee Benefits as a % of Salaries26.426.928.428.232.2

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
  • Business Office services Through Audubon BOE
  • Outside maintenance through Boro
  • Limited Transportation with Audubon BOE
  • Technology services with Audubon BOE

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,017,497 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)140,824,035 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1000.7225 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,149,227 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)140,824,035 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1000.8161 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,017,497 (G)
Estimated Equalized Valuation (as of 10/01/2011)148,254,127 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.6863 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,149,227 (J)
Estimated Equalized Valuation (as of 10/01/2011)148,254,127 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.7752 (L)

 

Administrative Salaries
Employee Name: John Kellmayer 
Job TitleSuperintendent 
Base Annual Salary126,750 
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: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other8,594 
  Retirement Plans
Contractual Post-Employment Benefits Amount24,750 
  Description of: 
   Buyback of Sick Days at the End of Contractunused days at retirement 
   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