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User Friendly Budgets
2012-13

CAMDEN - MOUNT EPHRAIM BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time378352400
spacing
Pupils on Roll - Special Full-Time949086
Private School Placements586
spacing
Pupils Sent to Other Districts-Reg Prog128144168
Pupils Sent to Other Dists-Spec Ed Prog474759
Pupils Received1052
Pupils in State Facilities100

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 283,233 339,915
Withdrawal from Tuition Reserve-for Tuition adj. 10-311 0 120,000 0
Withdrawal from Tuition Reserve-Excess over adj. 10-311 0 0 270,000
Revenues from Local Sources:
Local Tax Levy 10-1210 5,131,486 5,131,486 5,131,486
Tuition 10-1300 310,929 177,310 72,602
Interest Earned on Capital Reserve Funds 10-1XXX 2 0 0
Other Restricted Miscellaneous Revenues 10-1XXX 0 67,881 0
Unrestricted Miscellaneous Revenues 10-1XXX 100,164 20,000 14,000
SUBTOTAL  5,542,581 5,396,677 5,218,088
Revenues from State Sources:
School Choice Aid 10-3116 0 0 209,264
Extraordinary Aid 10-3131 68,873 39,117 0
Categorical Special Education Aid 10-3132 337,479 337,479 352,863
Equalization Aid 10-3176 2,963,766 3,132,207 3,236,919
Categorical Security Aid 10-3177 0 0 16,517
Categorical Transportation Aid 10-3121 0 0 9,012
SUBTOTAL  3,370,118 3,508,803 3,824,575
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 6,359 6,971 12,778
SUBTOTAL  6,359 131,589 12,778
Actual Revenues (Over)/Under Expenditures  -403,326 0 0
TOTAL OPERATING BUDGET  8,515,732 9,440,302 9,665,356
GRANTS AND ENTITLEMENTS
Revenues from Federal Sources:
Title I 20-4411-4416 62,253 68,041 57,835
Title II 20-4451-4455 27,391 24,810 21,088
I.D.E.A. Part B (Handicapped) 20-4420-4429 181,323 173,742 144,269
Other 20-4XXX 0 0 4,514
TOTAL REVENUES FROM FEDERAL SOURCES  270,967 266,593 227,706
TOTAL GRANTS AND ENTITLEMENTS  270,967 266,593 227,706
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 1,503
Transfers from Other Funds 40-5200 0 65,000 0
Revenues from Local Sources:
Local Tax Levy 40-1210 484,534 478,839 478,198
TOTAL REVENUES FROM LOCAL SOURCES  484,534 478,839 478,198
Revenues from State Sources:
Debt Service Aid Type II 40-3160 98,040 96,961 95,930
TOTAL LOCAL REPAYMENT OF DEBT  582,574 640,800 575,631
Actual Revenues (Over)/Under Expenditures  -1,498 0 0
TOTAL REPAYMENT OF DEBT  581,076 640,800 575,631
TOTAL REVENUES/SOURCES  9,367,775 10,347,695 10,468,693
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  9,367,775 10,347,695 10,468,693

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,290,3161,563,5611,639,966
Special Education 11-2XX-100-XXX932,945900,716808,323
Basic Skills/Remedial 11-230-100-XXX76,89735,51333,843
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX6,5506,03010,530
Support Services:
Tuition 11-000-100-XXX3,078,4003,231,0643,449,408
Health Services 11-000-213-XXX126,168131,242130,182
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217319,305330,523321,280
Child Study Teams 11-000-219-XXX267,070270,501278,293
Improvement of Instructional Services 11-000-221-XXX48,80456,47058,846
Educational Media Services - School Library 11-000-222-XXX37,49856,98257,722
Instructional Staff Training Services 11-000-223-XXX12,29915,55923,574
General Administration 11-000-230-XXX281,209328,047316,788
School Administration 11-000-240-XXX86,78086,68088,345
Central Svcs & Admin Info Technology 11-000-25X-XXX167,792171,164175,865
Operation and Maintenance of Plant Services 11-000-26X-XXX501,462711,606657,269
Student Transportation Services 11-000-270-XXX170,515175,159193,841
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,076,9651,344,6981,399,820
Food Services 11-000-310-XXX5,34500
Total Support Services Expenditures 6,179,6126,909,6957,151,233
TOTAL GENERAL CURRENT EXPENSE 8,486,3209,415,5159,643,895
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X2,5239,1500
Facilities Acquisition and Construction Services 12-000-4XX-XXX26,88915,63721,461
TOTAL CAPITAL EXPENDITURES 29,41224,78721,461
OPERATING BUDGET GRAND TOTAL 8,515,7329,440,3029,665,356
SPECIAL GRANTS AND ENTITLEMENTS
Federal Projects:
Title I 20-XXX-XXX-XXX62,25368,04157,835
Title II 20-XXX-XXX-XXX27,39124,81021,088
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX181,323173,742144,269
Other Special Projects 20-XXX-XXX-XXX004,514
Total Federal Projects 270,967266,593227,706
TOTAL GRANTS AND ENTITLEMENTS 270,967266,593227,706
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX581,076640,800575,631
TOTAL REPAYMENT OF DEBT 581,076640,800575,631
Total Expenditures 9,367,77510,347,69510,468,693
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 9,367,77510,347,69510,468,693

 

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 Budget369,233557,356275,09587,600
  Repayment of Debt01,4981,5030
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1,3021,3041,3041,304
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve107,219152,420152,4200
      Tuition Reserve220,000390,000270,0000
      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 Cost12,16311,28512,25113,59612,347
Total Classroom Instruction7,1386,4126,7677,5886,908
Classroom-Salaries and Benefits6,7316,1146,3027,0976,458
Classroom-General Supplies and Textbooks273174278293268
Classroom-Purchased Services and Other133124187198182
Total Support Services2,1172,1772,2642,4862,294
Support Services-Salaries and Benefits1,7351,8011,8031,9751,810
Total Administrative Costs1,4801,4341,5371,6811,541
Administration-Salaries and Benefits1,1871,1741,1941,3041,240
Legal Costs053717568
Total Operations and Maintenance of Plant1,3911,2331,6671,8221,574
Operations & Maintenance of Plant-Salary & Ben.650641714780796
Board Contribution to Food Services012000
Total Extracurricular Costs3718171929
Total Equipment Costs050210
Employee Benefits as a % of Salaries26.331.33837.438.7

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
  • ACES - statewide consortium for purchase of electricity and natural gas
  • ACT - statewide consortium for purchase of telephone services
  • ED DATA - statewide consortium for purchase of school supplies
  • CAMDEN COUNTY COOPERATIVE PURCHASING - county-wide consortium for
  • purchase of miscellaneous supplies
  • NJ PURCHASING COOPERATIVE - statewide consortium - copiers, computers, et
  • SPELL JIF - regional consortium for purchase of liability insurances
  • RECYCLING - in cooperation with Mt. Ephraim Borough to maximize savings
  • CAMDEN COUNTY EDUCATIONAL SERVICES COMMISSION - shared services to
  • provide student transportation as well as other student svcs as need
  • CAMDEN COUNTY SCHOOL DISTRICTS - professional development programs as a
  • share service to maximize cost effectiveness
  • CAMDEN COUUTY SCHOOL DISTRICTS - services/supplies purchasing consortium
  • SNOW REMOVAL - in cooperation with Mt. Ephraim Borough to maximize saving

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,131,486 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)176,285,815 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1002.9109 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy5,644,482 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)176,285,815 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1003.2019 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,131,486 (G)
Estimated Equalized Valuation (as of 10/01/2011)325,104,829 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1001.5784 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy5,644,482 (J)
Estimated Equalized Valuation (as of 10/01/2011)325,104,829 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1001.7362 (L)

 

Administrative Salaries
Employee Name: Joseph Rafferty 
Job TitleSuperintendent 
Base Annual Salary136,000 
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 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: 
Allowances4,525 
Bonuses
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 
Employee Name: Melissa Raywood 
Job TitleBusiness Administrator 
Base Annual Salary113,247 
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 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: 
Allowances1,895 
Bonuses
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