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User Friendly Budgets
2012-13

CAMDEN - COLLINGSWOOD BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time1,6461,6611,665
spacing
Pupils on Roll - Special Full-Time249246246
Private School Placements111115
spacing
Pupils Sent to Other Districts-Reg Prog967
Pupils Sent to Other Dists-Spec Ed Prog1497
Pupils Received272312303
Pupils in State Facilities404

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,348,469 2,531,533
Withdrawal from Tuition Reserve-Excess over adj. 10-311 0 430,000 420,000
Transfers from Other Funds 10-5200 31,337 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 13,865,535 13,934,863 13,854,194
Tuition 10-1300 4,924,948 4,451,228 3,996,776
Interest Earned on Capital Reserve Funds 10-1XXX 3,996 3,000 3,000
Other Restricted Miscellaneous Revenues 10-1XXX 0 0 80,000
Unrestricted Miscellaneous Revenues 10-1XXX 562,380 172,250 181,230
SUBTOTAL  19,356,859 18,561,341 18,115,200
Revenues from State Sources:
Extraordinary Aid 10-3131 42,996 4,303 4,303
Categorical Special Education Aid 10-3132 849,026 849,026 898,665
Equalization Aid 10-3176 7,870,013 7,870,013 7,805,818
Categorical Security Aid 10-3177 250,633 250,633 254,255
Adjustment Aid 10-3178 311,307 608,242 1,010,235
Categorical Transportation Aid 10-3121 197,685 197,685 177,313
SUBTOTAL  9,521,660 9,779,902 10,150,589
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 33,050 32,063 32,063
SUBTOTAL  106,928 319,864 32,063
Adjustment for Prior Year Encumbrances  0 90,882 0
Actual Revenues (Over)/Under Expenditures  -1,560,218 0 0
TOTAL OPERATING BUDGET  27,456,566 30,530,458 31,249,385
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 4,898 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 108,477 91,577 110,100
TOTAL REVENUES FROM STATE SOURCES  108,477 91,577 110,100
Revenues from Federal Sources:
Title I 20-4411-4416 385,488 329,230 300,000
Title II 20-4451-4455 123,781 56,000 50,000
Title III 20-4491-4494 0 0 6,700
Title IV 20-4471-4474 508 0 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 569,955 374,332 371,000
TOTAL REVENUES FROM FEDERAL SOURCES  1,079,732 759,562 727,700
TOTAL GRANTS AND ENTITLEMENTS  1,193,107 851,139 837,800
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1 73,356
Transfers from Other Funds 40-5200 15,272 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 1,354,713 1,354,962 1,280,826
TOTAL REVENUES FROM LOCAL SOURCES  1,354,713 1,354,962 1,280,826
TOTAL LOCAL REPAYMENT OF DEBT  1,369,985 1,354,963 1,354,182
Actual Revenues (Over)/Under Expenditures  -15,272 0 0
TOTAL REPAYMENT OF DEBT  1,354,713 1,354,963 1,354,182
TOTAL REVENUES/SOURCES  30,004,386 32,736,560 33,441,367
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  30,004,386 32,736,560 33,441,367

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX9,024,1469,590,8169,816,056
Special Education 11-2XX-100-XXX2,040,3562,288,4762,448,481
Basic Skills/Remedial 11-230-100-XXX648,856793,965969,953
Bilingual Education 11-240-100-XXX77,14583,15184,673
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX203,245169,358170,909
School Sponsored Athletics 11-402-100-XXX522,174656,657619,891
Support Services:
Tuition 11-000-100-XXX770,8431,070,705780,810
Attendance and Social Work Services 11-000-211-XXX46,54145,38746,281
Health Services 11-000-213-XXX345,638371,338380,330
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217408,027461,948468,661
Guidance 11-000-218-XXX591,267674,258636,559
Child Study Teams 11-000-219-XXX646,513646,731756,264
Improvement of Instructional Services 11-000-221-XXX279,524278,321332,897
Educational Media Services - School Library 11-000-222-XXX334,137348,903350,148
Instructional Staff Training Services 11-000-223-XXX288,024289,621325,047
General Administration 11-000-230-XXX568,072593,256573,005
School Administration 11-000-240-XXX1,321,9901,389,9271,409,135
Central Svcs & Admin Info Technology 11-000-25X-XXX345,720406,410463,645
Operation and Maintenance of Plant Services 11-000-26X-XXX2,991,0633,243,3113,236,339
Student Transportation Services 11-000-270-XXX419,354649,491736,626
Personal Services - Employee Benefits 11-XXX-XXX-2XX4,964,3955,696,3765,932,666
Food Services 11-000-310-XXX58115,5008,000
Total Support Services Expenditures 14,321,68916,181,48316,436,413
TOTAL GENERAL CURRENT EXPENSE 26,837,61129,763,90630,546,376
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60403,0003,000
Equipment 12-XXX-XXX-73X47,914110,35036,300
Facilities Acquisition and Construction Services 12-000-4XX-XXX472,007570,785522,819
TOTAL CAPITAL EXPENDITURES 519,921684,135562,119
Summer School:
Instruction 13-422-100-XXX12,076020,000
Total Summer School 12,076020,000
TOTAL SPECIAL SCHOOLS 12,076020,000
Transfer of Funds to Charter Schools 10-000-100-56X86,95882,417120,890
OPERATING BUDGET GRAND TOTAL 27,456,56630,530,45831,249,385
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX4,89800
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX7,7866,1776,800
Nonpublic Auxiliary Services 20-XXX-XXX-XXX66,30239,04654,000
Nonpublic Handicapped Services 20-XXX-XXX-XXX22,96329,12537,800
Nonpublic Nursing Services 20-XXX-XXX-XXX9,09212,8049,800
Nonpublic Technology Initiative 20-XXX-XXX-XXX04,4250
Other Special Projects 20-XXX-XXX-XXX2,33401,700
Total State Projects 108,47791,577110,100
Federal Projects:
Title I 20-XXX-XXX-XXX385,488329,230300,000
Title II 20-XXX-XXX-XXX123,78156,00050,000
Title III 20-XXX-XXX-XXX006,700
Title IV 20-XXX-XXX-XXX50800
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX569,955374,332371,000
Total Federal Projects 1,079,732759,562727,700
TOTAL GRANTS AND ENTITLEMENTS 1,193,107851,139837,800
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,354,7131,354,9631,354,182
TOTAL REPAYMENT OF DEBT 1,354,7131,354,9631,354,182
Total Expenditures 30,004,38632,736,56033,441,367
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 30,004,38632,736,56033,441,367

 

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 Budget1,629,1181,928,770877,236580,301
  Repayment of Debt58,08473,35673,3560
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve234,204345,784348,784351,784
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve1,348,4692,234,5982,234,5980
      Tuition Reserve430,000850,000420,0000
      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 Cost13,61213,67814,75214,77515,254
Total Classroom Instruction7,6887,9278,6058,5998,948
Classroom-Salaries and Benefits7,2967,4668,0338,0468,275
Classroom-General Supplies and Textbooks308324396404442
Classroom-Purchased Services and Other84137176150231
Total Support Services2,1261,9622,0602,0812,206
Support Services-Salaries and Benefits1,9671,7961,8611,8822,013
Total Administrative Costs1,4021,4761,5361,5701,605
Administration-Salaries and Benefits1,2451,2921,3361,3321,358
Legal Costs030252121
Total Operations and Maintenance of Plant1,8531,8401,9771,9801,974
Operations & Maintenance of Plant-Salary & Ben.1,0811,1161,1641,1611,161
Board Contribution to Food Services20884
Total Extracurricular Costs539471565538514
Total Equipment Costs4426555819
Employee Benefits as a % of Salaries25.328.130.930.430.8

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
  • 1. Collingswood provides custodial/maintenance services
  • for the Oaklyn School district;
  • 2. Collingswood provides custodial/maintenance services for
  • the Woodlynne School District;
  • 3. Collingswood provides technology services to the Bellmawr
  • School district;
  • 4. Collingswood provides technology services to the Oaklyn
  • School district;
  • 5. Collingswood provides maintenance services to surrounding
  • school districts on an as-needed basis;
  • 6. Collingswood shares an attendance officer with the Haddon
  • Twp. school district
  • 7. Ed-data cooperative purchasing
  • 8. E-rate
  • 9. ACES
  • 10. ACT
  • 11. Southern New Jersey Health Insurance Fund
  • 12. School Alliance Insurance fund
  • 13. Purchase of fuel from the Borough of Collingswood
  • 14. Collingswood receives tuition for special education
  • pupils from surrounding districts
  • 15. Channel 19
  • Collingswood School district is open to shared service
  • opportunities that benefit both the tax payers and the
  • pupils.

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy13,894,529 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)1,076,450,175 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1001.2908 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy14,806,923 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)1,076,450,175 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1001.3755 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy13,894,529 (G)
Estimated Equalized Valuation (as of 10/01/2011)1,098,676,443 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1001.2647 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy14,806,923 (J)
Estimated Equalized Valuation (as of 10/01/2011)1,098,676,443 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1001.3477 (L)

 

Administrative Salaries
Employee Name: Al Hird 
Job TitleCoordinator/Dir./Mgr./Supvr. Director of Buildings Grounds 
Base Annual Salary99,556 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Shared County 
Shared District3770 
Shared Job TitleDirector B&G 
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 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: 
Allowances970 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount20,360 
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contractat separation of employment 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefitssick days at retirement cap 15000 
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 CommentsMr Hird is also shared with Woodlynne 
Employee Name: Beth Ann Coleman 
Job TitleBusiness Administrator 
Base Annual Salary126,072 
Full Time Equivalents (FTE)1.0 
Shared with another district?
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 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: 
Allowances5,705 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount21,576 
  Description of: 
   Buyback of Sick Days at the End of Contractn/a 
   Buyback of Vacation Days at the End of Contractat separation of employment 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefitssick days at retirement capped 15,000 
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: Scott A. Oswald Ed.D. 
Job TitleSuperintendent 
Base Annual Salary167,132 
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 Contract07/01/2012 
  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: 
Allowances3,540 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other2,862 
  Retirement Plans
Contractual Post-Employment Benefits Amount35,248 
  Description of: 
   Buyback of Sick Days at the End of Contract 1/2 per diem rate cap 15,000 
   Buyback of Vacation Days at the End of Contractat separation of employment 
   Buyback of Personal Days at the End of Contractn/a 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cashn/a 
   Annual Option to Buy Back Vacation Time in Cashn/a 
   Annual Option to Buy Back Personal Time in Cashn/a 
   All Other In-Kind or Other Remuneration 
Additional Comments