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User Friendly Budgets
2012-13

CAMDEN - LAWNSIDE BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time226242260
spacing
Pupils on Roll - Special Full-Time303929
Private School Placements131110
spacing
Pupils Sent to Other Districts-Reg Prog134120109
Pupils Sent to Other Dists-Spec Ed Prog333347
Pupils Received100
Pupils in State Facilities211

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 0 227,559
Revenues from Local Sources:
Local Tax Levy 10-1210 4,594,696 4,000,589 4,040,589
Unrestricted Miscellaneous Revenues 10-1XXX 7,397 5,000 5,000
SUBTOTAL  4,602,093 4,005,589 4,045,589
Revenues from State Sources:
Extraordinary Aid 10-3131 10,000 0 0
Other State Aids 10-3XXX 7,308 0 0
Categorical Special Education Aid 10-3132 248,669 248,669 255,444
Equalization Aid 10-3176 3,129,770 3,213,585 3,309,958
Categorical Security Aid 10-3177 0 0 75,512
Categorical Transportation Aid 10-3121 0 0 31,284
SUBTOTAL  3,395,747 3,462,254 3,672,198
Revenues from Federal Sources:
SUBTOTAL  0 129,778 0
Adjustment for Prior Year Encumbrances  0 14,859 0
Actual Revenues (Over)/Under Expenditures  109,093 0 0
TOTAL OPERATING BUDGET  8,106,933 7,612,480 7,945,346
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Preschool Education Aid - Pr Yr Carryover 20-3218 37,062 0 0
Preschool Education Aid 20-3218 0 37,062 33,568
Other Restricted Entitlements 20-32XX 534 6,832 0
TOTAL REVENUES FROM STATE SOURCES  37,596 43,894 33,568
Revenues from Federal Sources:
Title I 20-4411-4416 225,285 128,943 151,742
Title II 20-4451-4455 25,483 0 0
Title IV 20-4471-4474 1,835 0 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 184,541 98,140 94,589
Other 20-4XXX 234,564 0 300,000
TOTAL REVENUES FROM FEDERAL SOURCES  671,708 227,083 546,331
TOTAL GRANTS AND ENTITLEMENTS  709,304 270,977 579,899
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 2,417
Transfers from Other Funds 40-5200 21,059 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 19,642 225,956 188,731
TOTAL REVENUES FROM LOCAL SOURCES  19,642 225,956 188,731
Revenues from State Sources:
Debt Service Aid Type II 40-3160 30,588 30,242 29,910
TOTAL LOCAL REPAYMENT OF DEBT  71,289 256,198 221,058
Actual Revenues (Over)/Under Expenditures  3,518 0 0
TOTAL REPAYMENT OF DEBT  74,807 256,198 221,058
TOTAL REVENUES/SOURCES  8,891,044 8,139,655 8,746,303
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  8,891,044 8,139,655 8,746,303

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,283,4051,366,6791,601,251
Special Education 11-2XX-100-XXX270,247301,461328,455
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX2,6764,1804,460
Before/After School Programs 11-421-XXX-XXX0047,425
Support Services:
Tuition 11-000-100-XXX4,362,8303,621,9893,000,068
Attendance and Social Work Services 11-000-211-XXX03,0003,000
Health Services 11-000-213-XXX66,68376,05674,865
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2171,7001,8001,800
Child Study Teams 11-000-219-XXX134,216148,512225,368
Improvement of Instructional Services 11-000-221-XXX101,05776,329153,376
Educational Media Services - School Library 11-000-222-XXX2482,0002,000
Instructional Staff Training Services 11-000-223-XXX42,90781,574119,977
General Administration 11-000-230-XXX238,228198,210168,850
School Administration 11-000-240-XXX99,70292,66493,270
Central Svcs & Admin Info Technology 11-000-25X-XXX104,045110,559112,631
Operation and Maintenance of Plant Services 11-000-26X-XXX364,764363,706430,789
Student Transportation Services 11-000-270-XXX306,217404,277428,425
Personal Services - Employee Benefits 11-XXX-XXX-2XX607,936664,580750,899
Total Support Services Expenditures 6,430,5335,845,2565,565,318
TOTAL GENERAL CURRENT EXPENSE 7,986,8617,517,5767,546,909
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X9,13011,94082,628
Capital Reserve-Transfer to Repayment of Debt 12-000-4XX-93318,64200
TOTAL CAPITAL EXPENDITURES 27,77211,94082,628
Transfer of Funds to Charter Schools 10-000-100-56X92,30082,964315,809
OPERATING BUDGET GRAND TOTAL 8,106,9337,612,4807,945,346
SPECIAL GRANTS AND ENTITLEMENTS
Preschool Education Aid:
Instruction 20-218-100-XXX37,06237,06233,568
TOTAL PRESCHOOL EDUCATION AID 37,06237,06233,568
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX02900
Nonpublic Handicapped Services 20-XXX-XXX-XXX06,0840
Nonpublic Nursing Services 20-XXX-XXX-XXX5344580
Total State Projects 37,59643,89433,568
Federal Projects:
Title I 20-XXX-XXX-XXX225,285128,943151,742
Title II 20-XXX-XXX-XXX25,48300
Title IV 20-XXX-XXX-XXX1,83500
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX184,54198,14094,589
Other Special Projects 20-XXX-XXX-XXX234,5640300,000
Total Federal Projects 671,708227,083546,331
TOTAL GRANTS AND ENTITLEMENTS 709,304270,977579,899
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX74,807256,198221,058
TOTAL REPAYMENT OF DEBT 74,807256,198221,058
Total Expenditures 8,891,0448,139,6558,746,303
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 8,872,4028,139,6558,746,303

 

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 Budget471,709267,308351,124250,000
  Repayment of Debt5,9352,4172,4170
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve18,642000
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0126,435126,4350
      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 Cost13,15513,16113,68512,64615,668
Total Classroom Instruction8,0067,7568,2057,5489,329
Classroom-Salaries and Benefits7,6517,4567,9037,2588,769
Classroom-General Supplies and Textbooks338287281268350
Classroom-Purchased Services and Other17132222210
Total Support Services1,4771,7601,9101,8382,711
Support Services-Salaries and Benefits1,3271,5321,6481,5862,385
Total Administrative Costs1,8822,1951,7611,6631,663
Administration-Salaries and Benefits1,0921,4451,2521,1771,147
Legal Costs03082277243
Total Operations and Maintenance of Plant1,7801,4401,7931,5831,948
Operations & Maintenance of Plant-Salary & Ben.720341717657927
Board Contribution to Food Services00000
Total Extracurricular Costs1111151517
Total Equipment Costs0364743312
Employee Benefits as a % of Salaries29.228.529.328.727.2

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
  • CCESC - Transportation, child study team, substitute school nurse service
  • NJSBAIG - Insurance
  • CCASBO - Professional services advertisements
  • Lawnside Borough - snow removal, technology support
  • Haddon Heights - professional development programs; shared LDT/C
  • Barrington - professional development programs; shared OT

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,020,589 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)159,209,141 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1002.5254 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,227,933 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)159,209,141 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1002.6556 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,020,589 (G)
Estimated Equalized Valuation (as of 10/01/2011)256,594,524 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1001.5669 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,227,933 (J)
Estimated Equalized Valuation (as of 10/01/2011)256,594,524 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1001.6477 (L)

 

Administrative Salaries
Employee Name: Ronn Johnson 
Job TitleSuperintendent 
Base Annual Salary115,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract 
  Ending Date of Contract 
  Contracted Number of Annual Work Days226 
  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: 
Allowances4,400 
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 ContractMaximum of $15,000 based on # days 
   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: Susan Swiatocha 
Job TitleCoordinator/Dir./Mgr./Supvr. Curriculum 
Base Annual Salary78,508 
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 Days226 
  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, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract$50 per day; maximum 125 days 
   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: Theresa Tutt 
Job TitleBusiness Administrator 
Base Annual Salary69,798 
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 Days221 
  Contracted Number of Annual Vacation Days 25 
  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: 
Allowances2,274 
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 ContractMaximum of $15,000 based on # of days 
   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