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User Friendly Budgets
2012-13

CAMDEN - WATERFORD TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time770767786
spacing
Pupils on Roll - Special Full-Time119111111
Private School Placements191719
spacing
Pupils Sent to Other Districts-Reg Prog679678664
Pupils Sent to Other Dists-Spec Ed Prog163167166
Pupils Received131
Pupils in State Facilities011

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 962,285 1,131,529
Revenues from Local Sources:
Local Tax Levy 10-1210 11,999,730 11,999,730 12,492,211
Tuition 10-1300 140,641 30,497 20,488
Interest Earned on Capital Reserve Funds 10-1XXX 93 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 736,997 30,000 25,500
SUBTOTAL  12,877,461 12,060,227 12,538,199
Revenues from State Sources:
School Choice Aid 10-3116 0 0 281,106
Extraordinary Aid 10-3131 149,417 0 0
Other State Aids 10-3XXX 9,061 0 0
Categorical Special Education Aid 10-3132 912,969 912,969 955,470
Equalization Aid 10-3176 10,087,096 10,087,096 10,159,851
Categorical Security Aid 10-3177 132,595 187,398 190,042
Categorical Transportation Aid 10-3121 0 215,862 658,227
SUBTOTAL  11,291,138 11,403,325 12,244,696
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 27,831 0 15,335
SUBTOTAL  27,831 413,743 15,335
Adjustment for Prior Year Encumbrances  0 40,328 0
Actual Revenues (Over)/Under Expenditures  -492,795 0 0
TOTAL OPERATING BUDGET  23,703,635 24,879,908 25,929,759
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 48,510 21,727 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 146,760 153,112 0
TOTAL REVENUES FROM STATE SOURCES  146,760 153,112 0
Revenues from Federal Sources:
Title I 20-4411-4416 198,430 292,665 115,359
Title II 20-4451-4455 37,927 40,730 22,520
Title IV 20-4471-4474 102 813 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 472,094 371,823 350,106
Other 20-4XXX 0 5 0
TOTAL REVENUES FROM FEDERAL SOURCES  708,553 706,036 487,985
TOTAL GRANTS AND ENTITLEMENTS  903,823 880,875 487,985
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 46 1
Revenues from Local Sources:
Local Tax Levy 40-1210 83,293 80,562 82,807
TOTAL REVENUES FROM LOCAL SOURCES  83,293 80,562 82,807
TOTAL LOCAL REPAYMENT OF DEBT  83,293 80,608 82,808
Actual Revenues (Over)/Under Expenditures  2 0 0
TOTAL REPAYMENT OF DEBT  83,295 80,608 82,808
TOTAL REVENUES/SOURCES  24,690,753 25,841,391 26,500,552
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  24,690,753 25,841,391 26,500,552

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX3,067,0543,284,2693,566,137
Special Education 11-2XX-100-XXX1,352,1791,386,3571,468,168
Basic Skills/Remedial 11-230-100-XXX398,154451,660595,693
Support Services:
Tuition 11-000-100-XXX10,937,94510,945,57110,271,147
Attendance and Social Work Services 11-000-211-XXX58,39853,06151,685
Health Services 11-000-213-XXX258,727233,427248,842
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217467,519556,830590,627
Guidance 11-000-218-XXX11,99966,26669,625
Child Study Teams 11-000-219-XXX432,864455,538469,096
Improvement of Instructional Services 11-000-221-XXX234,810100,309238,307
Educational Media Services - School Library 11-000-222-XXX202,792309,198291,836
Instructional Staff Training Services 11-000-223-XXX73,23171,33490,506
General Administration 11-000-230-XXX289,510408,340414,275
School Administration 11-000-240-XXX360,387353,251347,370
Central Svcs & Admin Info Technology 11-000-25X-XXX339,510351,630369,239
Operation and Maintenance of Plant Services 11-000-26X-XXX1,156,9411,698,3481,406,624
Student Transportation Services 11-000-270-XXX1,868,2901,997,3592,039,796
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,137,6512,025,3092,250,425
Food Services 11-000-310-XXX012,9000
Total Support Services Expenditures 18,830,57419,638,67119,149,400
TOTAL GENERAL CURRENT EXPENSE 23,647,96124,760,95724,779,398
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X9,48925,57915,625
Facilities Acquisition and Construction Services 12-000-4XX-XXX6,61945,5741,077,055
TOTAL CAPITAL EXPENDITURES 16,10871,1531,092,680
Summer School:
Instruction 13-422-100-XXX24,88933,07133,650
Support Services 13-422-200-XXX14,67714,72714,525
Total Summer School 39,56647,79848,175
TOTAL SPECIAL SCHOOLS 39,56647,79848,175
Transfer of Funds to Charter Schools 10-000-100-56X009,506
OPERATING BUDGET GRAND TOTAL 23,703,63524,879,90825,929,759
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX48,51021,7270
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX9,7209,4830
Nonpublic Auxiliary Services 20-XXX-XXX-XXX79,77093,0320
Nonpublic Handicapped Services 20-XXX-XXX-XXX45,86850,5970
Nonpublic Nursing Services 20-XXX-XXX-XXX11,40200
Total State Projects 146,760153,1120
Federal Projects:
Title I 20-XXX-XXX-XXX198,430292,665115,359
Title II 20-XXX-XXX-XXX37,92740,73022,520
Title IV 20-XXX-XXX-XXX1028130
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX472,094371,823350,106
Other Special Projects 20-XXX-XXX-XXX050
Total Federal Projects 708,553706,036487,985
TOTAL GRANTS AND ENTITLEMENTS 903,823880,875487,985
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX83,29580,60882,808
TOTAL REPAYMENT OF DEBT 83,29580,60882,808
Total Expenditures 24,690,75325,841,39126,500,552
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 24,690,75325,841,39126,500,552

 

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 Budget870,3551,297,051407,550407,550
  Repayment of Debt494710
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve9,2539,3469,3469,346
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve1,145,4991,177,5411,131,5290
      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 Cost13,74512,12713,42213,55214,008
Total Classroom Instruction7,5576,7237,5957,3297,929
Classroom-Salaries and Benefits7,2466,5367,3517,0677,677
Classroom-General Supplies and Textbooks255147183202192
Classroom-Purchased Services and Other5640616060
Total Support Services2,6182,5132,6612,5812,806
Support Services-Salaries and Benefits2,3572,2692,3482,2632,416
Total Administrative Costs1,5781,3921,4121,5101,510
Administration-Salaries and Benefits1,3031,1139791,1431,155
Legal Costs063416545
Total Operations and Maintenance of Plant1,8071,4051,6221,9901,635
Operations & Maintenance of Plant-Salary & Ben.1,005257290265306
Board Contribution to Food Services11300150
Total Extracurricular Costs00000
Total Equipment Costs1011122917
Employee Benefits as a % of Salaries28.53030.126.827.3

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
  • Supervisor of Pupil Personnel Services
  • Speech Therapist
  • After School Program
  • Supply Purchases

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy12,492,211 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)471,810,609 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1002.6477 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy12,575,018 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)471,810,609 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1002.6653 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy12,492,211 (G)
Estimated Equalized Valuation (as of 10/01/2011)872,439,235 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1001.4319 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy12,575,018 (J)
Estimated Equalized Valuation (as of 10/01/2011)872,439,235 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1001.4414 (L)

 

Administrative Salaries
Employee Name: Daniel J. Fox 
Job TitleBusiness Administrator 
Base Annual Salary124,760 
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 Days260 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 10 
  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, Other4,255 
  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: Newlin Schoener 
Job TitleSuperintendent 
Base Annual Salary145,000 
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 Contract06/30/2015 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 10 
  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
Bonuses14,485 
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,223 
  Retirement Plans
Contractual Post-Employment Benefits Amount24,541 
  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