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User Friendly Budgets
2012-13

CAMDEN - STRATFORD BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time706679747
spacing
Pupils on Roll - Special Full-Time127124122
Private School Placements879
spacing
Pupils Sent to Other Districts-Reg Prog210
Pupils Sent to Other Dists-Spec Ed Prog221
Pupils Received425261

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 156,844 283,439
Revenues from Local Sources:
Local Tax Levy 10-1210 5,706,500 5,706,500 5,706,500
Tuition 10-1300 564,718 549,829 576,058
Interest Earned on Capital Reserve Funds 10-1XXX 706 875 500
Unrestricted Miscellaneous Revenues 10-1XXX 64,900 131,520 156,312
SUBTOTAL  6,336,824 6,388,724 6,439,370
Revenues from State Sources:
School Choice Aid 10-3116 0 0 183,114
Extraordinary Aid 10-3131 66,625 70,000 6,000
Other State Aids 10-3XXX 522 0 0
Categorical Special Education Aid 10-3132 397,870 397,870 421,896
Equalization Aid 10-3176 3,356,628 3,464,954 3,727,587
Categorical Security Aid 10-3177 0 0 17,157
Categorical Transportation Aid 10-3121 0 0 41,194
SUBTOTAL  3,821,645 3,932,824 4,396,948
Revenues from Federal Sources:
SUBTOTAL  0 146,816 0
Adjustment for Prior Year Encumbrances  0 70,567 0
Actual Revenues (Over)/Under Expenditures  -211,496 0 0
TOTAL OPERATING BUDGET  9,946,973 10,695,775 11,119,757
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 6,818 4,488 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 351,405 575,471 575,471
TOTAL REVENUES FROM STATE SOURCES  351,405 575,471 575,471
Revenues from Federal Sources:
Title I 20-4411-4416 118,079 98,463 98,463
Title II 20-4451-4455 33,871 25,961 25,961
Title IV 20-4471-4474 208 0 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 365,891 261,691 261,691
TOTAL REVENUES FROM FEDERAL SOURCES  518,049 386,115 386,115
TOTAL GRANTS AND ENTITLEMENTS  876,272 966,074 961,586
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 40,200 26,583
Transfers from Other Funds 40-5200 28,082 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 317,415 324,603 316,407
TOTAL REVENUES FROM LOCAL SOURCES  317,415 324,603 316,407
TOTAL LOCAL REPAYMENT OF DEBT  345,497 364,803 342,990
Actual Revenues (Over)/Under Expenditures  -28,083 0 0
TOTAL REPAYMENT OF DEBT  317,414 364,803 342,990
TOTAL REVENUES/SOURCES  11,140,659 12,026,652 12,424,333
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  11,140,659 12,026,652 12,424,333

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,840,2413,032,2693,284,762
Special Education 11-2XX-100-XXX1,149,0121,211,1761,258,611
Basic Skills/Remedial 11-230-100-XXX202,182279,849284,868
Bilingual Education 11-240-100-XXX13,47398,646107,754
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX40,05553,13051,200
School Sponsored Athletics 11-402-100-XXX33,69439,30942,700
Support Services:
Tuition 11-000-100-XXX526,988514,625453,900
Attendance and Social Work Services 11-000-211-XXX3,1803,2433,396
Health Services 11-000-213-XXX135,505137,575138,440
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217347,703300,770312,451
Guidance 11-000-218-XXX145,616150,786161,475
Child Study Teams 11-000-219-XXX286,684318,246325,277
Improvement of Instructional Services 11-000-221-XXX32,03035,84339,955
Educational Media Services - School Library 11-000-222-XXX79,125126,662104,842
Instructional Staff Training Services 11-000-223-XXX2,9365,2505,250
General Administration 11-000-230-XXX298,168290,060278,521
School Administration 11-000-240-XXX445,653456,495469,240
Central Svcs & Admin Info Technology 11-000-25X-XXX316,673330,868332,177
Operation and Maintenance of Plant Services 11-000-26X-XXX891,3211,004,4571,013,661
Student Transportation Services 11-000-270-XXX370,859430,232386,366
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,767,4431,867,8642,036,304
Total Support Services Expenditures 5,649,8845,972,9766,061,255
TOTAL GENERAL CURRENT EXPENSE 9,928,54110,687,35511,091,150
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040875500
Equipment 12-XXX-XXX-73X14,6955,3780
Facilities Acquisition and Construction Services 12-000-4XX-XXX3,7372,16728,107
TOTAL CAPITAL EXPENDITURES 18,4328,42028,607
OPERATING BUDGET GRAND TOTAL 9,946,97310,695,77511,119,757
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX6,8184,4880
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX21,38322,96422,964
Nonpublic Auxiliary Services 20-XXX-XXX-XXX182,361360,074360,074
Nonpublic Handicapped Services 20-XXX-XXX-XXX113,204165,201165,201
Nonpublic Nursing Services 20-XXX-XXX-XXX26,20327,23227,232
Other Special Projects 20-XXX-XXX-XXX8,25400
Total State Projects 351,405575,471575,471
Federal Projects:
Title I 20-XXX-XXX-XXX118,07998,46398,463
Title II 20-XXX-XXX-XXX33,87125,96125,961
Title IV 20-XXX-XXX-XXX20800
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX365,891261,691261,691
Total Federal Projects 518,049386,115386,115
TOTAL GRANTS AND ENTITLEMENTS 876,272966,074961,586
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX317,414364,803342,990
TOTAL REPAYMENT OF DEBT 317,414364,803342,990
Total Expenditures 11,140,65912,026,65212,424,333
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 11,140,65912,026,65212,424,333

 

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 Budget13,568406,844475,983250,000
  Repayment of Debt22,20050,28326,5830
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve136,882137,588138,463138,963
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve310,50957,45657,4560
      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 Cost12,01510,89711,41912,24911,899
Total Classroom Instruction7,1076,3976,6217,2517,209
Classroom-Salaries and Benefits6,8776,0816,4106,9896,947
Classroom-General Supplies and Textbooks160274157202212
Classroom-Purchased Services and Other7043546050
Total Support Services1,8721,5341,5291,6501,562
Support Services-Salaries and Benefits1,6091,3251,3841,4371,393
Total Administrative Costs1,5361,5801,5971,6441,539
Administration-Salaries and Benefits1,3221,3821,3761,4141,346
Legal Costs015212215
Total Operations and Maintenance of Plant1,2551,2351,4101,4321,340
Operations & Maintenance of Plant-Salary & Ben.749738804845788
Board Contribution to Food Services00000
Total Extracurricular Costs119108137140131
Total Equipment Costs7718070
Employee Benefits as a % of Salaries29.228.23127.228.2

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
  • Providing Shared Services:
  • 1. CST (School Psychologist/LDT-C/Social Worker/Speech Therapist/
  • Occupational Therapist)
  • 2. Operations/Maintenance
  • 3. Transportation
  • Receiving Shared Services:
  • 1. Director of Special Services
  • 2. Grounds Maintenance
  • Participation in Other Shared Services:
  • 1. ACES
  • 2. NJSBAIG
  • 3. Middlesex Regional ESC Cooperative Pricing System
  • 4. Educational Data Services
  • 5. Gloucester Township BOE Cooperative Pricing System

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,706,500 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)286,236,838 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1001.9936 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,027,005 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)286,236,838 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1002.1056 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,706,500 (G)
Estimated Equalized Valuation (as of 10/01/2011)495,402,686 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1001.1519 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,027,005 (J)
Estimated Equalized Valuation (as of 10/01/2011)495,402,686 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1001.2166 (L)

 

Administrative Salaries
Employee Name: Albert K. Brown 
Job TitleSuperintendent 
Base Annual Salary116,626 
Full Time Equivalents (FTE)0.7 
Shared with another district?
Shared County 
Shared District2540 
Shared Job TitleSuperintendent 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract01/01/2009 
  Ending Date of Contract06/30/2013 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 23 
  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: 
Allowances5,006 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount41,396 
  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: Denise DiGiandomenico 
Job TitleBusiness Administrator 
Base Annual Salary100,980 
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: 
Allowances2,689 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other950 
  Retirement Plans
Contractual Post-Employment Benefits Amount38,075 
  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: Gerald Furman 
Job TitleSupervisor of Operations 
Base Annual Salary83,570 
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 23 
  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: 
Allowances1,400 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount35,688 
  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