>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>CAMDEN  >>CLEMENTON BORO

User Friendly Budgets
2012-13

CAMDEN - CLEMENTON BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time430405411
spacing
Pupils on Roll - Special Full-Time746558
Private School Placements151015
spacing
Pupils Sent to Other Districts-Reg Prog142131124
Pupils Sent to Other Dists-Spec Ed Prog484651
Pupils Received1220
Pupils in State Facilities344

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 396,391 372,080
Withdrawal from Tuition Reserve-for Tuition adj. 10-311 0 25,206 47,401
Withdrawal from Tuition Reserve-Excess over adj. 10-311 0 176,794 152,599
Revenues from Local Sources:
Local Tax Levy 10-1210 3,767,070 3,842,137 3,918,979
Tuition 10-1300 85,115 20,000 0
Interest Earned on Capital Reserve Funds 10-1XXX 2,877 100 200
Unrestricted Miscellaneous Revenues 10-1XXX 124,036 75,000 80,000
SUBTOTAL  3,979,098 3,937,237 3,999,179
Revenues from State Sources:
Extraordinary Aid 10-3131 156,690 75,000 100,000
Other State Aids 10-3XXX 4,551 4,551 0
Categorical Special Education Aid 10-3132 348,136 348,136 363,273
Equalization Aid 10-3176 5,631,709 5,726,697 5,670,698
Categorical Security Aid 10-3177 0 13,327 132,867
Categorical Transportation Aid 10-3121 0 0 49,783
SUBTOTAL  6,141,086 6,167,711 6,316,621
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 17,151 14,000 15,102
SUBTOTAL  17,151 236,874 15,102
Adjustment for Prior Year Encumbrances  0 5,100 0
Actual Revenues (Over)/Under Expenditures  -28,411 0 0
TOTAL OPERATING BUDGET  10,108,924 10,945,313 10,902,982
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Preschool Education Aid 20-3218 123,537 83,610 127,785
Other Restricted Entitlements 20-32XX 27,201 0 0
TOTAL REVENUES FROM STATE SOURCES  150,738 83,610 127,785
Revenues from Federal Sources:
Title I 20-4411-4416 251,653 253,180 215,203
Title II 20-4451-4455 40,007 43,126 36,657
Title III 20-4491-4494 0 2,272 1,200
I.D.E.A. Part B (Handicapped) 20-4420-4429 237,518 164,237 140,000
TOTAL REVENUES FROM FEDERAL SOURCES  529,178 462,815 393,060
TOTAL GRANTS AND ENTITLEMENTS  679,916 546,425 520,845
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 42,812 0
Transfers from Other Funds 40-5200 570 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 330,079 289,880 335,512
TOTAL REVENUES FROM LOCAL SOURCES  330,079 289,880 335,512
Revenues from State Sources:
Debt Service Aid Type II 40-3160 114,761 112,601 110,346
TOTAL LOCAL REPAYMENT OF DEBT  445,410 445,293 445,858
Actual Revenues (Over)/Under Expenditures  3,885 0 0
TOTAL REPAYMENT OF DEBT  449,295 445,293 445,858
TOTAL REVENUES/SOURCES  11,238,135 11,937,031 11,869,685
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  11,238,135 11,937,031 11,869,685

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,103,4232,290,8332,418,128
Special Education 11-2XX-100-XXX660,020719,965662,777
Bilingual Education 11-240-100-XXX02251,000
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX12,06613,71814,436
School Sponsored Athletics 11-402-100-XXX19,84229,32628,417
Support Services:
Tuition 11-000-100-XXX3,728,8173,744,8673,680,875
Attendance and Social Work Services 11-000-211-XXX15,47218,95819,119
Health Services 11-000-213-XXX54,43757,21058,080
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217233,234307,620293,248
Guidance 11-000-218-XXX81,29783,67952,750
Child Study Teams 11-000-219-XXX207,469229,282214,589
Improvement of Instructional Services 11-000-221-XXX23,22530,32030,320
Educational Media Services - School Library 11-000-222-XXX97,267105,949110,613
Instructional Staff Training Services 11-000-223-XXX6831,5008,900
General Administration 11-000-230-XXX222,817273,783257,221
School Administration 11-000-240-XXX144,735134,912139,307
Central Svcs & Admin Info Technology 11-000-25X-XXX223,998224,451229,149
Operation and Maintenance of Plant Services 11-000-26X-XXX405,861471,095475,160
Student Transportation Services 11-000-270-XXX382,306524,917543,303
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,406,1691,620,7671,607,130
Total Support Services Expenditures 7,227,7877,829,3107,719,764
TOTAL GENERAL CURRENT EXPENSE 10,023,13810,883,37710,844,522
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040100200
Equipment 12-XXX-XXX-73X5,00007,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX80,78637,47322,485
TOTAL CAPITAL EXPENDITURES 85,78637,57329,685
Transfer of Funds to Charter Schools 10-000-100-56X024,36328,775
OPERATING BUDGET GRAND TOTAL 10,108,92410,945,31310,902,982
SPECIAL GRANTS AND ENTITLEMENTS
Preschool Education Aid:
Instruction 20-218-100-XXX71,24068,73171,798
Support Services 20-218-200-XXX52,29714,87955,987
TOTAL PRESCHOOL EDUCATION AID 123,53783,610127,785
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX99700
Nonpublic Auxiliary Services 20-XXX-XXX-XXX12,69200
Nonpublic Handicapped Services 20-XXX-XXX-XXX11,89600
Nonpublic Nursing Services 20-XXX-XXX-XXX1,61600
Total State Projects 150,73883,610127,785
Federal Projects:
Title I 20-XXX-XXX-XXX251,653253,180215,203
Title II 20-XXX-XXX-XXX40,00743,12636,657
Title III 20-XXX-XXX-XXX02,2721,200
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX237,518164,237140,000
Total Federal Projects 529,178462,815393,060
TOTAL GRANTS AND ENTITLEMENTS 679,916546,425520,845
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX449,295445,293445,858
TOTAL REPAYMENT OF DEBT 449,295445,293445,858
Total Expenditures 11,238,13511,937,03111,869,685
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 11,238,13511,937,03111,869,685

 

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 Budget1,136,093765,967477,890213,165
  Repayment of Debt46,67742,79200
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve87,681115,558115,658115,858
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0107,355107,3550
      Tuition Reserve202,000402,000200,0000
      Current Expense Emergency Reserve100,000200,000200,000200,000
  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 Cost12,97412,63113,08314,34114,481
Total Classroom Instruction8,1557,9868,1928,9749,207
Classroom-Salaries and Benefits7,4167,6527,7098,4698,582
Classroom-General Supplies and Textbooks479111256219279
Classroom-Purchased Services and Other260222227286346
Total Support Services1,9021,9192,0342,2042,098
Support Services-Salaries and Benefits1,3241,4751,4191,4861,434
Total Administrative Costs1,7201,5991,5611,7471,747
Administration-Salaries and Benefits1,4441,3471,2511,3921,423
Legal Costs033444343
Total Operations and Maintenance of Plant1,0429811,0731,1721,186
Operations & Maintenance of Plant-Salary & Ben.533490533582583
Board Contribution to Food Services00000
Total Extracurricular Costs8987105115114
Total Equipment Costs76110015
Employee Benefits as a % of Salaries33.536.739.439.139.7

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 Clementon District shares services with our neighboring district,
  • Pine Hill. We share Director of Child Study along with accounts payable
  • person. We participate in E-Rate; ACT; ACES; BCIP Insurance Pool; Camden
  • County Purchasing; transportation with Camden County ESC; 192/193 funding
  • We utilize School Messenger as a source of informtion to our parents &
  • community. We share snow removal, purchasing of copy paper and our
  • Technology Coordinator with the Borough. We are in a cooperative
  • purchasing agreement with Gloucester Township School for trash removal &
  • recycling. We participate in joint advertising for RFP's. We will be
  • participating in substitute nursing services next year with Camden County
  • ESC.
  • We will investigate other shares services as they come our way.

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,880,558 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)289,415,447 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1001.3408 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,193,254 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)289,415,447 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1001.4489 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,880,558 (G)
Estimated Equalized Valuation (as of 01/01/2012)289,048,477 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1001.3425 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,193,254 (J)
Estimated Equalized Valuation (as of 01/01/2012)289,048,477 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1001.4507 (L)

 

Administrative Salaries
Employee Name: Joanne E. Clement 
Job TitleBusiness Administrator 
Base Annual Salary106,494 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract06/01/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 22 
  Contracted Number of Annual Sick Days 10 
  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: 
Allowances2,990 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans3,250 
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 
Employee Name: Lynn Marcus 
Job TitleSuperintendent Principal 
Base Annual Salary127,500 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract11/01/2011 
  Ending Date of Contract06/02/1914 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 10 
  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: 
Allowances18,000 
Bonuses36,374 
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  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