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User Friendly Budgets
2008

CAMDEN - AUDUBON BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time1,3221,2641,247
spacing
Pupils on Roll - Special Full-Time259260263
Pupils on Roll - Special Shared-Time110
Private School Placements1080
spacing
Pupils Sent to Other Dists-Spec Ed Prog4816
Pupils Received317316302
Pupils in State Facilities010

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 121,300 88,700
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 0 26,000 0
Revenues from Local Sources:
Local Tax Levy 10-1210 8,500,527 8,936,698 9,219,733
Tuition 10-1300 3,519,748 3,794,180 3,942,443
Interest Earned on Capital Reserve Funds 10-1XXX 1,127 0 0
Other Restricted Miscellaneous Revenues 10-1XXX 0 18,000 0
Unrestricted Miscellaneous Revenues 10-1XXX 98,214 68,000 230,000
SUBTOTAL  12,119,616 12,816,878 13,392,176
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 4,414,691 4,414,691 0
Transportation Aid 10-3120 57,489 57,489 0
Special Education Aid 10-3130 866,056 866,056 0
Bilingual Education 10-3140 4,654 4,654 0
Stabilization Aid 10-3171 164,089 164,089 0
Extraordinary Aid 10-3131 15,294 0 8,475
Consolidated Aid 10-3195 143,845 143,845 0
Additional Formula Aid 10-3196 135,467 310,244 0
Other State Aids 10-3XXX 2,484 0 0
Categorical Special Education Aid 10-3132 0 0 584,503
Equalization Aid 10-3176 0 0 4,884,055
Categorical Security Aid 10-3177 0 0 89,433
Adjustment Aid 10-3178 0 0 511,057
Categorical Transportation Aid 10-3121 0 0 55,357
SUBTOTAL  5,804,069 5,961,068 6,132,880
Actual Revenues (Over)/Under Expenditures  22,604 0 0
TOTAL OPERATING BUDGET  17,946,289 18,925,246 19,613,756
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Instructional Supplement Aid 20-3214 39,597 39,597 0
Other Restricted Entitlements 20-32XX 24,981 0 0
TOTAL REVENUES FROM STATE SOURCES  64,578 39,597 0
Revenues from Federal Sources:
Title I 20-4411-4416 116,148 171,918 150,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 341,653 279,143 250,000
Other 20-4XXX 61,958 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  519,759 451,061 400,000
TOTAL GRANTS AND ENTITLEMENTS  584,337 490,658 400,000
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 10,175
Transfers from Other Funds 40-5200 10,175 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 969,406 980,895 868,522
Miscellaneous 40-1XXX 65,285 0 0
TOTAL REVENUES FROM LOCAL SOURCES  1,034,691 980,895 868,522
Revenues from State Sources:
Debt Service Aid Type II 40-3160 162,359 156,484 149,401
TOTAL LOCAL REPAYMENT OF DEBT  1,207,225 1,137,379 1,028,098
Actual Revenues (Over)/Under Expenditures  -10,175 0 0
TOTAL REPAYMENT OF DEBT  1,197,050 1,137,379 1,028,098
TOTAL REVENUES/SOURCES  19,727,676 20,553,283 21,041,854

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX6,461,8896,761,3386,648,490
Special Education 11-2XX-100-XXX1,568,8551,658,9091,590,065
Basic Skills/Remedial 11-230-100-XXX225,175255,583237,083
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX252,878255,500271,700
School Sponsored Athletics 11-402-100-XXX401,054442,588476,182
Community Services Programs/Operations 11-800-330-XXX38,45435,00039,007
Support Services:
Tuition 11-000-100-XXX611,728450,309558,892
Attendance and Social Work Services 11-000-211-XXX17,15018,65019,650
Health Services 11-000-213-XXX170,256185,965196,175
Students - Related & Extraordinary 11-000-216,217137,606128,169375,194
Guidance 11-000-218-XXX503,452552,624575,726
Child Study Teams 11-000-219-XXX368,320356,449484,330
Improvement of Instructional Services 11-000-221-XXX89,129117,247123,478
Educational Media Services - School Library 11-000-222-XXX107,601141,268129,313
Instructional Staff Training Services 11-000-223-XXX104,639100,638106,514
General Administration 11-000-230-XXX342,117388,532391,500
School Administration 11-000-240-XXX807,240871,479927,070
Central Svcs & Admin Info Technology 11-000-25X-XXX463,774488,552379,274
Operation and Maintenance of Plant Services 11-000-26X-XXX1,592,0911,737,2551,825,004
Student Transportation Services 11-000-270-XXX270,329266,000305,292
Personal Services - Employee Benefits 11-XXX-XXX-2XX3,248,2173,500,8913,709,087
Food Services 11-000-310-XXX5,00015,00015,000
Total Support Services Expenditures 8,838,6499,319,02810,121,499
TOTAL GENERAL CURRENT EXPENSE 17,786,95418,727,94619,384,026
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X46,93519,30029,730
Facilities Acquisition and Construction Services 12-000-4XX-XXX112,400178,000200,000
TOTAL CAPITAL EXPENDITURES 159,335197,300229,730
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 17,946,28918,925,24619,613,756
GRANTS AND ENTITLEMENTS
Instructional Supplement Aid:
Instruction 20-214-100-XXX39,59739,5970
TOTAL INSTRUCTIONAL SUPPLEMENT AID 39,59739,5970
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX24,98100
Total State Projects 64,57839,5970
Federal Projects:
Title I 20-XXX-XXX-XXX116,148171,918150,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX341,653279,143250,000
Other Special Projects 20-XXX-XXX-XXX61,95800
Total Federal Projects 519,759451,061400,000
TOTAL GRANTS AND ENTITLEMENTS 584,337490,658400,000
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,197,0501,137,3791,028,098
TOTAL REPAYMENT OF DEBT 1,197,0501,137,3791,028,098
Total Expenditures 19,727,67620,553,28321,041,854

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/06
Audited
Balance
6/30/07
Estimated
Balance
6/30/08
Estimated
Balance
6/30/09
Unreserved:
  General Operating Budget468,754495,520404,220315,520
  Repayment of Debt010,17510,1750
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve26,27727,4041,4041,404
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve105,54655,04955,04955,049
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2005-06
Actual
2006-07
Actual
2007-08
Original
Budget
2007-08
Revised
Budget
2008-09
Proposed
Budget
Total Comparative Per Pupil Cost10,34710,80611,73211,92112,257
Total Classroom Instruction6,4526,6657,1627,2347,133
Classroom-Salaries and Benefits6,2086,4336,7936,9086,692
Classroom-General Supplies and Textbooks186186257261265
Classroom-Purchased Services and Other584611265177
Total Support Services1,1511,1841,2951,3151,690
Support Services-Salaries and Benefits1,0641,0711,1911,2061,580
Total Administrative Costs1,1721,2481,3231,3931,388
Administration-Salaries and Benefits9681,0461,1371,1551,196
Total Operations and Maintenance of Plant1,0831,1631,2921,3091,395
Operations & Maintenance of Plant-Salary & Ben.702690753767819
Total Food Services Costs133101010
Total Extracurricular Costs443506545554601
Total Equipment Costs4130131320
Employee Benefits as a % of Salaries27.727.1282829.4

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2008 Comparative Spending Guide and can be found on the Department of Education's Internet address: http://www.state.nj.us/education under Finance, when available. This publication is available in the board office and public libraries. The same calculations were performed using the 2007-08 revised appropriations and the 2008-09 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
  • The district purchases fuel for vehicles through a consortium with the
  • Borough of Collingswood, we use Audubon Borough Public Works for trash re
  • moval, at no cost to the district and we are a member of ACES.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy9,219,733 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)353,050,643 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1002.6114 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy10,088,255 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)353,050,643 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1002.8575 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy9,219,733 (G)
Estimated Equalized Valuation (as of 10/01/2007)738,350,119 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.2487 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy10,088,255 (J)
Estimated Equalized Valuation (as of 10/01/2007)738,350,119 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.3663 (L)