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User Friendly Budgets
2012-13

CAMDEN - LAUREL SPRINGS BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time147157156
spacing
Pupils on Roll - Special Full-Time192223
Private School Placements4315
spacing
Pupils Sent to Other Districts-Reg Prog133137128
Pupils Sent to Other Dists-Spec Ed Prog201716

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 92,555 114,409
Revenues from Local Sources:
Local Tax Levy 10-1210 2,645,993 2,521,412 2,571,840
Interest Earned on Current Expense Emergency Res 10-1XXX 306 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 2,895 0 0
SUBTOTAL  2,649,194 2,521,412 2,571,840
Revenues from State Sources:
School Choice Aid 10-3116 0 0 74,657
Extraordinary Aid 10-3131 20,754 0 0
Categorical Special Education Aid 10-3132 174,068 174,068 182,578
Equalization Aid 10-3176 1,366,051 1,411,418 1,537,749
Categorical Security Aid 10-3177 0 0 5,771
Categorical Transportation Aid 10-3121 0 0 2,589
SUBTOTAL  1,560,873 1,585,486 1,803,344
Revenues from Federal Sources:
SUBTOTAL  0 58,549 0
Adjustment for Prior Year Encumbrances  0 1,112 0
Actual Revenues (Over)/Under Expenditures  -174,104 0 0
TOTAL OPERATING BUDGET  4,035,963 4,259,114 4,489,593
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 232 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 24,535 17,161 15,977
Title II 20-4451-4455 19,797 17,792 15,710
I.D.E.A. Part B (Handicapped) 20-4420-4429 138,345 62,697 62,022
Other 20-4XXX 0 2,330 2,301
TOTAL REVENUES FROM FEDERAL SOURCES  182,677 99,980 96,010
TOTAL GRANTS AND ENTITLEMENTS  182,909 99,980 96,010
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 0 137,370 134,651
TOTAL REVENUES FROM LOCAL SOURCES  0 137,370 134,651
Revenues from State Sources:
Debt Service Aid Type II 40-3160 0 70,997 69,591
TOTAL LOCAL REPAYMENT OF DEBT  0 208,367 204,242
Actual Revenues (Over)/Under Expenditures  1 0 0
TOTAL REPAYMENT OF DEBT  1 208,367 204,242
TOTAL REVENUES/SOURCES  4,218,873 4,567,461 4,789,845
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  4,218,873 4,567,461 4,789,845

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX720,453748,0351,007,555
Special Education 11-2XX-100-XXX126,985231,520177,833
Basic Skills/Remedial 11-230-100-XXX8,85525,85075,960
Bilingual Education 11-240-100-XXX0010,345
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX1,04000
School Sponsored Athletics 11-402-100-XXX02,5002,500
Community Services Programs/Operations 11-800-330-XXX3,3313,7503,800
Support Services:
Tuition 11-000-100-XXX2,147,2702,054,6771,955,152
Attendance and Social Work Services 11-000-211-XXX32,805375375
Health Services 11-000-213-XXX60,32969,10470,578
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21764,816122,580108,548
Guidance 11-000-218-XXX65,99829,58530,321
Child Study Teams 11-000-219-XXX071,08766,313
Improvement of Instructional Services 11-000-221-XXX8233002,300
Educational Media Services - School Library 11-000-222-XXX2,23514,88115,100
Instructional Staff Training Services 11-000-223-XXX1664,4004,400
General Administration 11-000-230-XXX123,151123,938126,160
School Administration 11-000-240-XXX53,36451,54351,259
Central Svcs & Admin Info Technology 11-000-25X-XXX54,41558,20555,166
Operation and Maintenance of Plant Services 11-000-26X-XXX203,367223,112257,738
Student Transportation Services 11-000-270-XXX70,46878,00576,195
Personal Services - Employee Benefits 11-XXX-XXX-2XX296,092345,667391,995
Total Support Services Expenditures 3,175,2993,247,4593,211,600
TOTAL GENERAL CURRENT EXPENSE 4,035,9634,259,1144,489,593
CAPITAL EXPENDITURES
OPERATING BUDGET GRAND TOTAL 4,035,9634,259,1144,489,593
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX23200
Federal Projects:
Title I 20-XXX-XXX-XXX24,53517,16115,977
Title II 20-XXX-XXX-XXX19,79717,79215,710
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX138,34562,69762,022
Other Special Projects 20-XXX-XXX-XXX02,3302,301
Total Federal Projects 182,67799,98096,010
TOTAL GRANTS AND ENTITLEMENTS 182,90999,98096,010
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1208,367204,242
TOTAL REPAYMENT OF DEBT 1208,367204,242
Total Expenditures 4,218,8734,567,4614,789,845
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 4,218,8734,567,4614,789,845

 

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 Budget263,099342,555269,760250,000
  Repayment of Debt1000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1,1131,1121,1121,112
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve094,64994,6490
      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 Cost12,07310,87213,28311,88013,733
Total Classroom Instruction7,4086,3867,8357,0108,782
Classroom-Salaries and Benefits6,7036,0387,2836,5107,880
Classroom-General Supplies and Textbooks448208280256597
Classroom-Purchased Services and Other257140272243305
Total Support Services1,5621,5762,2462,0081,896
Support Services-Salaries and Benefits8901,0391,3761,2301,086
Total Administrative Costs1,7831,6531,7501,5641,564
Administration-Salaries and Benefits1,3981,2961,3531,2091,240
Legal Costs00000
Total Operations and Maintenance of Plant1,3031,2291,4091,2591,453
Operations & Maintenance of Plant-Salary & Ben.8862665960
Board Contribution to Food Services00000
Total Extracurricular Costs08201818
Total Equipment Costs00000
Employee Benefits as a % of Salaries2226.527.227.227.1

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.

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,546,626 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)81,807,076 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1003.1130 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,682,637 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)81,807,076 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1003.2792 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,546,626 (G)
Estimated Equalized Valuation (as of 10/01/2011)143,483,210 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1001.7749 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,682,637 (J)
Estimated Equalized Valuation (as of 10/01/2011)143,483,210 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1001.8697 (L)

 

Administrative Salaries
Employee Name: Albert K. Brown 
Job TitleSuperintendent 
Base Annual Salary45,355 
Full Time Equivalents (FTE)0.3 
Shared with another district?
Shared County 
Shared District5080 
Shared Job Title 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2014 
  Contracted Number of Annual Work Days
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days
  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, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount
  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 CommentsDr. Albert Brown is a shared service Superintendent. The lead LEA reports his entire post-retirement benefits as well as his health benefits. 
Employee Name: William H. Thompson 
Job TitleBusiness Administrator 
Base Annual Salary37,577 
Full Time Equivalents (FTE)0.2 
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 Days
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days
  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, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount
  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 CommentsMr. Thompson is a part-time Business Administrator. As such he is not entitled to any post-retirement benefits or health benefits. His only form of compensation is a salary.