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User Friendly Budgets
2012-13

CAMDEN - MAGNOLIA BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time375362374
spacing
Pupils on Roll - Special Full-Time647275
Private School Placements777
spacing
Pupils Sent to Other Districts-Reg Prog120
Pupils Sent to Other Dists-Spec Ed Prog210
Pupils Received010

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 608,813 456,145
Transfers from Other Funds 10-5200 16,037 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 3,055,746 3,152,901 3,241,245
Unrestricted Miscellaneous Revenues 10-1XXX 6,394 5,400 5,400
SUBTOTAL  3,062,140 3,158,301 3,246,645
Revenues from State Sources:
Extraordinary Aid 10-3131 38,576 0 0
Categorical Special Education Aid 10-3132 227,354 227,354 240,276
Equalization Aid 10-3176 2,596,254 2,659,619 2,788,872
Categorical Security Aid 10-3177 0 0 17,821
Categorical Transportation Aid 10-3121 0 0 4,112
SUBTOTAL  2,862,184 2,886,973 3,051,081
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 5,175 0 0
SUBTOTAL  5,175 107,324 0
Adjustment for Prior Year Encumbrances  0 14,053 0
Actual Revenues (Over)/Under Expenditures  -156,424 0 0
TOTAL OPERATING BUDGET  5,789,112 6,775,464 6,753,871
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 4,560 3,605 3,340
Revenues from State Sources:
Preschool Education Aid 20-3218 52,850 33,975 30,768
TOTAL REVENUES FROM STATE SOURCES  52,850 33,975 30,768
Revenues from Federal Sources:
Title I 20-4411-4416 88,529 87,878 74,696
Title II 20-4451-4455 26,010 28,180 23,953
Title IV 20-4471-4474 2,798 0 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 142,496 141,547 120,315
Other 20-4XXX 272,993 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  532,826 257,605 218,964
TOTAL GRANTS AND ENTITLEMENTS  590,236 295,185 253,072
REPAYMENT OF DEBT
Transfers from Other Funds 40-5200 130 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 185,498 0 0
TOTAL REVENUES FROM LOCAL SOURCES  185,498 0 0
Revenues from State Sources:
Debt Service Aid Type II 40-3160 101,224 0 0
TOTAL LOCAL REPAYMENT OF DEBT  286,852 0 0
Actual Revenues (Over)/Under Expenditures  30 0 0
TOTAL REPAYMENT OF DEBT  286,882 0 0
TOTAL REVENUES/SOURCES  6,666,230 7,070,649 7,006,943
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  6,666,230 7,070,649 7,006,943

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,956,8612,249,7172,293,957
Special Education 11-2XX-100-XXX366,351405,861470,760
Basic Skills/Remedial 11-230-100-XXX96,98498,105102,751
Bilingual Education 11-240-100-XXX23,91030,74128,744
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX20,43824,00024,250
School Sponsored Athletics 11-402-100-XXX3,59630,75026,250
Support Services:
Tuition 11-000-100-XXX475,649415,435386,446
Attendance and Social Work Services 11-000-211-XXX4,7535,0915,200
Health Services 11-000-213-XXX79,09992,86284,317
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217224,626226,886241,860
Guidance 11-000-218-XXX61,70269,75069,716
Child Study Teams 11-000-219-XXX164,376186,516175,018
Improvement of Instructional Services 11-000-221-XXX21,62023,60824,588
Educational Media Services - School Library 11-000-222-XXX39,62046,44443,534
Instructional Staff Training Services 11-000-223-XXX2,4089,7509,500
General Administration 11-000-230-XXX236,728288,465287,936
School Administration 11-000-240-XXX183,887190,312188,285
Central Svcs & Admin Info Technology 11-000-25X-XXX134,124116,538135,750
Operation and Maintenance of Plant Services 11-000-26X-XXX464,054573,840565,143
Student Transportation Services 11-000-270-XXX109,576151,072142,072
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,117,0771,285,4191,383,095
Total Support Services Expenditures 3,319,2993,681,9883,742,460
TOTAL GENERAL CURRENT EXPENSE 5,787,4396,521,1626,689,172
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X0253,32963,364
Facilities Acquisition and Construction Services 12-000-4XX-XXX1,6739731,335
TOTAL CAPITAL EXPENDITURES 1,673254,30264,699
OPERATING BUDGET GRAND TOTAL 5,789,1126,775,4646,753,871
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX4,5603,6053,340
Preschool Education Aid:
Instruction 20-218-100-XXX46,24833,97530,768
Support Services 20-218-200-XXX6,60200
TOTAL PRESCHOOL EDUCATION AID 52,85033,97530,768
Other State Projects:
Total State Projects 52,85033,97530,768
Federal Projects:
Title I 20-XXX-XXX-XXX88,52987,87874,696
Title II 20-XXX-XXX-XXX26,01028,18023,953
Title IV 20-XXX-XXX-XXX2,79800
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX142,496141,547120,315
Other Special Projects 20-XXX-XXX-XXX272,99300
Total Federal Projects 532,826257,605218,964
TOTAL GRANTS AND ENTITLEMENTS 590,236295,185253,072
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX286,88200
TOTAL REPAYMENT OF DEBT 286,88200
Total Expenditures 6,666,2307,070,6497,006,943
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 6,666,2307,070,6497,006,943

 

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 Budget310,786418,576299,169172,275
  Repayment of Debt30000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0063,36463,364
      Adult Education Programs0000
      Maintenance Reserve90,00090,00090,00090,000
      Legal Reserve401,762568,657329,2510
      Tuition Reserve0000
      Current Expense Emergency Reserve90,00090,00090,00090,000
  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 Cost12,34412,45713,60013,79913,789
Total Classroom Instruction7,9017,7928,4638,6308,757
Classroom-Salaries and Benefits7,4807,5558,1118,2748,391
Classroom-General Supplies and Textbooks357186213215271
Classroom-Purchased Services and Other645113914195
Total Support Services1,6651,7951,9051,9191,864
Support Services-Salaries and Benefits1,3691,5081,5281,5331,531
Total Administrative Costs1,4141,5521,6001,6201,610
Administration-Salaries and Benefits824948959962926
Legal Costs090609289
Total Operations and Maintenance of Plant1,2361,2441,4751,4731,414
Operations & Maintenance of Plant-Salary & Ben.566575581582581
Board Contribution to Food Services00000
Total Extracurricular Costs12874157157144
Total Equipment Costs000584141
Employee Benefits as a % of Salaries28.633.33634.836.4

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 Services
  • Jointure for natural gas
  • Paper purchasing
  • Camden County agreement for office supplies
  • Interdistrict:
  • Teacher in-service training
  • Professional development
  • Golf program - currently looking to develop track program
  • Curriculum
  • Technical Support
  • Child study team - contracted services - LDTC, OT, PT

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,197,073 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)263,151,486 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1001.2149 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,197,073 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)263,151,486 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1001.2149 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,197,073 (G)
Estimated Equalized Valuation (as of 10/01/2012)474,251,608 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.6741 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,197,073 (J)
Estimated Equalized Valuation (as of 10/01/2012)474,251,608 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.6741 (L)

 

Administrative Salaries
Employee Name: Ralph Johnson 
Job TitleSuperintendent 
Base Annual Salary89,561 
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 Days223 
  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: 
Allowances889 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,311 
  Retirement Plans1,906 
Contractual Post-Employment Benefits Amount3,500 
  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: Warren Pross 
Job TitleSuperintendent 
Base Annual Salary112,600 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2013 
  Contracted Number of Annual Work Days223 
  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: 
Allowances1,205 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other4,023 
  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