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User Friendly Budgets
2008

CAMDEN - BERLIN TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time498495522
spacing
Pupils on Roll - Special Full-Time1039396
Private School Placements81011
spacing
Pupils Sent to Other Districts-Reg Prog214206200
Pupils Sent to Other Dists-Spec Ed Prog566163
Pupils Received110
Pupils in State Facilities131

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 331,849 461,666
Withdrawal from Tuition Reserve-Excess over adj. 10-311 0 0 100,000
Revenues from Local Sources:
Local Tax Levy 10-1210 7,379,482 7,603,528 7,511,850
Tuition 10-1300 36,842 22,580 14,000
Unrestricted Miscellaneous Revenues 10-1XXX 601,157 578,586 449,761
SUBTOTAL  8,017,481 8,204,694 7,975,611
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 2,278,004 2,278,004 0
Transportation Aid 10-3120 408,283 408,283 0
Special Education Aid 10-3130 441,292 441,292 0
Bilingual Education 10-3140 24,466 24,466 0
Stabilization Aid 10-3171 699,855 699,855 0
Extraordinary Aid 10-3131 10,565 0 11,121
Consolidated Aid 10-3195 108,623 108,623 0
Additional Formula Aid 10-3196 134,682 273,405 0
Other State Aids 10-3XXX 3,192 63,963 0
Categorical Special Education Aid 10-3132 0 0 415,086
Equalization Aid 10-3176 0 0 4,457,214
Categorical Security Aid 10-3177 0 0 133,440
Categorical Transportation Aid 10-3121 0 0 315,386
SUBTOTAL  4,108,962 4,297,891 5,332,247
Adjustment for Prior Year Encumbrances  0 398,256 0
Actual Revenues (Over)/Under Expenditures  -592,754 0 0
TOTAL OPERATING BUDGET  11,533,689 13,232,690 13,869,524
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Early Childhood Program Aid 20-3211 323,662 322,948 0
Demonstrably Effective Program Aid 20-3212 207,442 205,934 0
Preschool Education Aid 20-3218 0 0 81,902
Other Restricted Entitlements 20-32XX 6,325 0 0
TOTAL REVENUES FROM STATE SOURCES  537,429 528,882 81,902
Revenues from Federal Sources:
Title I 20-4411-4416 183,639 178,564 142,146
I.D.E.A. Part B (Handicapped) 20-4420-4429 175,997 146,205 143,795
Other 20-4XXX 70,499 35,061 46,449
TOTAL REVENUES FROM FEDERAL SOURCES  430,135 359,830 332,390
TOTAL GRANTS AND ENTITLEMENTS  967,564 888,712 414,292
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 329,455 318,505 307,555
TOTAL REVENUES FROM LOCAL SOURCES  329,455 318,505 307,555
Revenues from State Sources:
Debt Service Aid Type II 40-3160 204,751 198,151 191,551
TOTAL LOCAL REPAYMENT OF DEBT  534,206 516,656 499,106
TOTAL REPAYMENT OF DEBT  534,206 516,656 499,106
TOTAL REVENUES/SOURCES  13,035,459 14,638,058 14,782,922

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,329,8502,745,8472,993,508
Special Education 11-2XX-100-XXX903,156961,1711,039,469
Basic Skills/Remedial 11-230-100-XXX87,46196,090178,442
Bilingual Education 11-240-100-XXX53,97053,56158,344
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX26,69644,66066,625
School Sponsored Athletics 11-402-100-XXX10,96623,43025,580
Support Services:
Tuition 11-000-100-XXX3,492,4503,641,4123,581,155
Attendance and Social Work Services 11-000-211-XXX43,59632,74545,135
Health Services 11-000-213-XXX102,500100,676112,484
Students - Related & Extraordinary 11-000-216,217132,778153,116147,143
Guidance 11-000-218-XXX120,379121,778137,581
Child Study Teams 11-000-219-XXX396,724439,806604,913
Improvement of Instructional Services 11-000-221-XXX11,00070,75086,267
Educational Media Services - School Library 11-000-222-XXX91,907103,802192,483
Instructional Staff Training Services 11-000-223-XXX18,64552,98582,000
General Administration 11-000-230-XXX353,579378,058367,428
School Administration 11-000-240-XXX282,892262,818246,347
Central Svcs & Admin Info Technology 11-000-25X-XXX236,593268,482238,159
Operation and Maintenance of Plant Services 11-000-26X-XXX707,2741,114,3351,036,998
Student Transportation Services 11-000-270-XXX500,587559,353614,223
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,535,2931,718,2141,903,574
Total Support Services Expenditures 8,026,1979,018,3309,395,890
TOTAL GENERAL CURRENT EXPENSE 11,438,29612,943,08913,757,858
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-60400111,666
Equipment 12-XXX-XXX-73X95,159240,7010
Facilities Acquisition and Construction Services 12-000-4XX-XXX23448,9000
TOTAL CAPITAL EXPENDITURES 95,393289,601111,666
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 11,533,68913,232,69013,869,524
GRANTS AND ENTITLEMENTS
Early Childhood Program Aid:
Instruction 20-211-100-XXX283,599286,33873,339
Support Services 20-211-200-XXX40,06336,6108,563
TOTAL EARLY CHILDHOOD PROGRAM AID 323,662322,94881,902
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX158,079156,5710
Support Services 20-212-200-XXX49,36349,3630
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 207,442205,9340
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX6,32500
Total State Projects 537,429528,88281,902
Federal Projects:
Title I 20-XXX-XXX-XXX183,639178,564142,146
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX175,997146,205143,795
Other Special Projects 20-XXX-XXX-XXX70,49935,06146,449
Total Federal Projects 430,135359,830332,390
TOTAL GRANTS AND ENTITLEMENTS 967,564888,712414,292
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX534,206516,656499,106
TOTAL REPAYMENT OF DEBT 534,206516,656499,106
Total Expenditures 13,035,45914,638,05814,782,922

 

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 Budget387,157581,849250,000250,000
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve000111,666
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve286,895461,666461,6660
      Tuition Reserve100,000300,000300,000200,000
      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 Cost10,53713,75413,89215,76715,606
Total Classroom Instruction6,2178,3788,2389,2828,934
Classroom-Salaries and Benefits5,9227,6987,3318,1768,079
Classroom-General Supplies and Textbooks208341605670481
Classroom-Purchased Services and Other88339303436375
Total Support Services1,4661,9691,9452,2522,776
Support Services-Salaries and Benefits1,2121,6591,5711,7522,110
Total Administrative Costs1,5741,8021,6101,8371,650
Administration-Salaries and Benefits1,1321,2701,0801,2041,152
Total Operations and Maintenance of Plant1,0341,3661,8002,0621,840
Operations & Maintenance of Plant-Salary & Ben.512626622694688
Total Food Services Costs00000
Total Extracurricular Costs8282125139180
Total Equipment Costs2251642894090
Employee Benefits as a % of Salaries29.130.531.631.730.9

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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.

 

Unusual Revenues and Appropriations
SourceAmountDescription
LCCR dissolution333,506 asset distribution form LCCR dissoltui
Total Unusual Revenues333,506 

 

Shared Services
  • Joint Transportation agreement with Pine Hill
  • Joint Transportation agreement with Waterford (sp ed)
  • Share CST Director with Gibbsboro School District
  • E-rate
  • ACES
  • Use of educational facilities
  • Use of the education services commission- special ed services
  • Purchase of gasoline for uses-Township of Berlin
  • ACT
  • BACCEIC

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy7,511,850 (A)
Estimated Net Taxable Valuation (as of 01/11/2008)341,616,361 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1002.1989 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy7,819,405 (D)
Estimated Net Taxable Valuation (as of 01/11/2008)341,616,361 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1002.2889 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy7,511,850 (G)
Estimated Equalized Valuation (as of 01/11/2008)582,880,138 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.2887 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy7,819,405 (J)
Estimated Equalized Valuation (as of 01/11/2008)582,880,138 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.3415 (L)