>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>CAMDEN  >>PINE HILL BORO

User Friendly Budgets
2012-13

CAMDEN - PINE HILL BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time1,5721,5201,539
spacing
Pupils on Roll - Special Full-Time356382381
Private School Placements242724
spacing
Pupils Sent to Other Districts-Reg Prog868
Pupils Sent to Other Dists-Spec Ed Prog111215
Pupils Received371344354
Pupils in State Facilities422

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 640,500 889,016
Withdrawal from Cap Res-for Local Share 10-307 0 148,396 0
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 0 0 115,500
Revenues from Local Sources:
Local Tax Levy 10-1210 9,769,157 9,854,540 10,051,631
Tuition 10-1300 5,458,407 5,276,715 5,274,200
Transportation Fees from Other LEAs 10-1420-1440 96,214 40,000 45,000
Interest Earned on Capital Reserve Funds 10-1XXX 2,000 2,000 2,000
Unrestricted Miscellaneous Revenues 10-1XXX 189,456 57,845 70,000
SUBTOTAL  15,515,234 15,231,100 15,442,831
Revenues from State Sources:
Extraordinary Aid 10-3131 270,605 200,000 250,000
Other State Aids 10-3XXX 10,831 0 0
Categorical Special Education Aid 10-3132 813,502 813,502 853,293
Equalization Aid 10-3176 14,119,215 14,229,423 14,102,068
Categorical Security Aid 10-3177 0 211,715 396,872
Categorical Transportation Aid 10-3121 0 0 227,579
SUBTOTAL  15,214,153 15,454,640 15,829,812
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 64,036 57,155 59,246
SUBTOTAL  110,228 559,127 59,246
Actual Revenues (Over)/Under Expenditures  220,119 0 0
TOTAL OPERATING BUDGET  31,059,734 32,033,763 32,336,405
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 3,263 0 0
Revenues from State Sources:
Preschool Education Aid 20-3218 234,453 196,638 238,886
TOTAL REVENUES FROM STATE SOURCES  234,453 196,638 238,886
Revenues from Federal Sources:
Title I 20-4411-4416 827,277 592,910 503,973
Title II 20-4451-4455 70,221 61,641 52,395
Title III 20-4491-4494 0 4,292 3,648
I.D.E.A. Part B (Handicapped) 20-4420-4429 537,030 401,236 341,050
TOTAL REVENUES FROM FEDERAL SOURCES  1,434,528 1,060,079 901,066
TOTAL GRANTS AND ENTITLEMENTS  1,672,244 1,256,717 1,139,952
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 320 1
Revenues from Local Sources:
Local Tax Levy 40-1210 818,493 816,444 813,663
TOTAL REVENUES FROM LOCAL SOURCES  818,493 816,444 813,663
Revenues from State Sources:
Debt Service Aid Type II 40-3160 749,539 747,818 744,980
TOTAL LOCAL REPAYMENT OF DEBT  1,568,032 1,564,582 1,558,644
Actual Revenues (Over)/Under Expenditures  149 0 0
TOTAL REPAYMENT OF DEBT  1,568,181 1,564,582 1,558,644
TOTAL REVENUES/SOURCES  34,300,159 34,855,062 35,035,001
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  34,300,159 34,855,062 35,035,001

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX9,288,7769,286,0229,371,133
Special Education 11-2XX-100-XXX3,333,8963,431,9853,522,666
Basic Skills/Remedial 11-230-100-XXX158,618332,471312,798
Bilingual Education 11-240-100-XXX44,22150,68152,213
Vocational Programs - Local 11-3XX-100-XXX67,59200
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX172,703171,214206,854
School Sponsored Athletics 11-402-100-XXX446,946453,742458,547
Community Services Programs/Operations 11-800-330-XXX93,70245,94211,500
Support Services:
Tuition 11-000-100-XXX1,775,8172,251,6571,885,911
Attendance and Social Work Services 11-000-211-XXX51,32065,61849,475
Health Services 11-000-213-XXX299,061311,779316,125
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217517,384572,317520,712
Guidance 11-000-218-XXX604,448700,716677,190
Child Study Teams 11-000-219-XXX688,461707,508719,897
Improvement of Instructional Services 11-000-221-XXX304,703484,179822,638
Educational Media Services - School Library 11-000-222-XXX248,731250,281254,076
Instructional Staff Training Services 11-000-223-XXX84223,00031,900
General Administration 11-000-230-XXX406,242460,085439,281
School Administration 11-000-240-XXX1,289,4051,165,2311,161,575
Central Svcs & Admin Info Technology 11-000-25X-XXX513,727522,459553,658
Operation and Maintenance of Plant Services 11-000-26X-XXX3,065,3843,268,8863,277,515
Student Transportation Services 11-000-270-XXX1,104,4051,278,8551,181,143
Personal Services - Employee Benefits 11-XXX-XXX-2XX6,139,9285,943,2776,251,513
Total Support Services Expenditures 17,009,85818,005,84818,142,609
TOTAL GENERAL CURRENT EXPENSE 30,616,31231,777,90532,078,320
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60402,0002,000
Equipment 12-XXX-XXX-73X10,07335,00058,200
Facilities Acquisition and Construction Services 12-000-4XX-XXX002,385
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931398,039148,396115,500
TOTAL CAPITAL EXPENDITURES 408,112185,396178,085
Transfer of Funds to Charter Schools 10-000-100-56X35,31070,46280,000
OPERATING BUDGET GRAND TOTAL 31,059,73432,033,76332,336,405
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX3,26300
Preschool Education Aid:
Instruction 20-218-100-XXX210,453171,000196,638
Support Services 20-218-200-XXX24,00025,63842,248
TOTAL PRESCHOOL EDUCATION AID 234,453196,638238,886
Other State Projects:
Total State Projects 234,453196,638238,886
Federal Projects:
Title I 20-XXX-XXX-XXX827,277592,910503,973
Title II 20-XXX-XXX-XXX70,22161,64152,395
Title III 20-XXX-XXX-XXX04,2923,648
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX537,030401,236341,050
Total Federal Projects 1,434,5281,060,079901,066
TOTAL GRANTS AND ENTITLEMENTS 1,672,2441,256,7171,139,952
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,568,1811,564,5821,558,644
TOTAL REPAYMENT OF DEBT 1,568,1811,564,5821,558,644
Total Expenditures 34,300,15934,855,06235,035,001
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 34,300,15934,855,06235,035,001

 

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 Budget1,181,6241,332,0791,213,502324,486
  Repayment of Debt47032110
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve577,107317,067170,67157,171
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve110,534000
      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 Cost14,54414,64214,84815,01815,290
Total Classroom Instruction8,8398,9558,9849,0629,173
Classroom-Salaries and Benefits8,4918,6788,6998,7728,837
Classroom-General Supplies and Textbooks237170187190211
Classroom-Purchased Services and Other11110798100124
Total Support Services1,8481,8282,0022,0632,225
Support Services-Salaries and Benefits1,6411,6861,8111,7831,866
Total Administrative Costs1,4421,4681,4051,4171,417
Administration-Salaries and Benefits1,2561,2891,1971,2081,203
Legal Costs027273030
Total Operations and Maintenance of Plant1,8921,8581,9621,9791,977
Operations & Maintenance of Plant-Salary & Ben.9991,0491,0701,0801,090
Board Contribution to Food Services20000
Total Extracurricular Costs389400399402422
Total Equipment Costs445181830
Employee Benefits as a % of Salaries27.531.830.530.631.9

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
  • Camden County Division of Purchasing - Natural Gas/Electric
  • Camden County Educational Services Commission for transportation (private
  • schools, vocational school, and special education)
  • Gloucester County Special Services - special education outside placements
  • E-rate services
  • Insurance Fund
  • Election Services (printing, advertising, mechanics)
  • Clementon School District - transportation
  • Berlin Township School District - transportation for after school
  • activities
  • SJTP - used for purchasing, installation and e-mail services
  • Director of Special Services - Shared with Clementon
  • Accounts Payable - Shared with Clementon
  • Athletics - sharing of fields with Borough
  • Cleaning Services - shared with Borough
  • Advertisement for professional services

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy9,953,086 (A)
Estimated Net Taxable Valuation (as of 01/01/2012)530,387,634 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1001.8766 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy10,768,139 (D)
Estimated Net Taxable Valuation (as of 01/01/2012)530,387,634 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1002.0302 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy9,953,086 (G)
Estimated Equalized Valuation (as of 01/01/2011)530,387,634 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1001.8766 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy10,768,139 (J)
Estimated Equalized Valuation (as of 01/01/2011)530,387,634 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1002.0302 (L)

 

Administrative Salaries
Employee Name: Carol Mascioli 
Job TitleBusiness Administrator 
Base Annual Salary138,942 
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 Days240 
  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: 
Allowances1,090 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other3,823 
  Retirement Plans1,500 
Contractual Post-Employment Benefits Amount63,393 
  Description of: 
   Buyback of Sick Days at the End of Contractcapped at 109.5 days as of 2007 
   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: Kenneth Koczur 
Job TitleSuperintendent 
Base Annual Salary144,211 
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 Contract06/20/2016 
  Contracted Number of Annual Work Days240 
  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: 
Allowances2,620 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other3,604 
  Retirement Plans1,442 
Contractual Post-Employment Benefits Amount82,800 
  Description of: 
   Buyback of Sick Days at the End of Contract180 days capped as of 6/2007 
   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: Kevin McFadden 
Job TitleInformation Technology 
Base Annual Salary104,069 
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 Contract06/30/2011 
  Contracted Number of Annual Work Days240 
  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 Amount41,400 
  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: Thomas O'Donnell 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary89,128 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days240 
  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: 
Allowances1,760 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,107 
  Retirement Plans1,500 
Contractual Post-Employment Benefits Amount44,564 
  Description of: 
   Buyback of Sick Days at the End of Contractcapped at 120 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