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User Friendly Budgets
2008

CAMDEN - BROOKLAWN BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time272276262
spacing
Pupils on Roll - Special Full-Time464059
Private School Placements013
spacing
Pupils Sent to Other Districts-Reg Prog626161
Pupils Sent to Other Dists-Spec Ed Prog14191
Pupils Received070
Pupils in State Facilities111

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 110,698 87,264
Withdrawal from Tuition Reserve-for Tuition adj. 10-311 0 75,000 75,000
Revenues from Local Sources:
Local Tax Levy 10-1210 1,017,497 1,017,497 1,017,497
Unrestricted Miscellaneous Revenues 10-1XXX 172,149 12,000 12,000
SUBTOTAL  1,189,646 1,029,497 1,029,497
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 1,387,532 1,387,532 0
School Choice Aid 10-3116 731,192 731,192 291,642
Transportation Aid 10-3120 30,915 30,915 0
Special Education Aid 10-3130 250,650 250,650 0
Consolidated Aid 10-3195 39,170 39,170 0
Additional Formula Aid 10-3196 72,684 156,444 0
Other State Aids 10-3XXX 113,552 148,772 0
Categorical Special Education Aid 10-3132 0 0 198,958
Equalization Aid 10-3176 0 0 3,278,031
Categorical Security Aid 10-3177 0 0 63,583
Categorical Transportation Aid 10-3121 0 0 8,522
SUBTOTAL  2,625,695 2,744,675 3,840,736
Adjustment for Prior Year Encumbrances  0 10,166 0
Actual Revenues (Over)/Under Expenditures  -209,584 0 0
TOTAL OPERATING BUDGET  3,605,757 3,970,036 5,032,497
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 500 0 0
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 0 21,493 0
Demonstrably Effect Prog Aid - Pr Year Carryover 20-3212 0 2,298 0
Early Childhood Program Aid 20-3211 138,977 121,914 0
Demonstrably Effective Program Aid 20-3212 77,469 77,469 0
Preschool Education Aid 20-3218 0 0 73,625
Other Restricted Entitlements 20-32XX 36,000 51,500 0
TOTAL REVENUES FROM STATE SOURCES  252,446 274,674 73,625
Revenues from Federal Sources:
Title I 20-4411-4416 117,460 75,467 56,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 122,957 92,703 70,370
Other 20-4XXX 14,977 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  255,394 168,170 126,370
TOTAL GRANTS AND ENTITLEMENTS  508,340 442,844 199,995
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 11,786 0
Transfers from Other Funds 40-5200 2,640 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 152,399 141,308 163,094
TOTAL REVENUES FROM LOCAL SOURCES  152,399 141,308 163,094
TOTAL LOCAL REPAYMENT OF DEBT  155,039 153,094 163,094
Actual Revenues (Over)/Under Expenditures  -3,693 0 0
TOTAL REPAYMENT OF DEBT  151,346 153,094 163,094
TOTAL REVENUES/SOURCES  4,265,443 4,565,974 5,395,586

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,175,2121,224,8791,440,315
Special Education 11-2XX-100-XXX272,996173,257227,240
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX9,10615,00021,500
School Sponsored Athletics 11-402-100-XXX15,13917,05017,500
Support Services:
Tuition 11-000-100-XXX635,315864,0711,084,812
Attendance and Social Work Services 11-000-211-XXX500500500
Health Services 11-000-213-XXX48,68257,12563,448
Students - Related & Extraordinary 11-000-216,217038,45830,000
Child Study Teams 11-000-219-XXX66,230157,259182,381
Improvement of Instructional Services 11-000-221-XXX4,7224,72291,028
Educational Media Services - School Library 11-000-222-XXX79,74975,50335,907
Instructional Staff Training Services 11-000-223-XXX010,0007,500
General Administration 11-000-230-XXX194,919169,703163,776
School Administration 11-000-240-XXX12,63316,15714,457
Central Svcs & Admin Info Technology 11-000-25X-XXX139,912142,337146,729
Operation and Maintenance of Plant Services 11-000-26X-XXX226,990209,855365,904
Student Transportation Services 11-000-270-XXX44,24455,33972,500
Personal Services - Employee Benefits 11-XXX-XXX-2XX594,109706,027832,000
Food Services 11-000-310-XXX17,29932,79435,000
Total Support Services Expenditures 2,065,3042,539,8503,125,942
TOTAL GENERAL CURRENT EXPENSE 3,537,7573,970,0364,832,497
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X0075,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX68,0000125,000
TOTAL CAPITAL EXPENDITURES 68,0000200,000
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 3,605,7573,970,0365,032,497
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX50000
Early Childhood Program Aid:
Instruction 20-211-100-XXX125,982131,10663,625
Support Services 20-211-200-XXX12,99512,30110,000
TOTAL EARLY CHILDHOOD PROGRAM AID 138,977143,40773,625
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX37,84037,8410
Support Services 20-212-200-XXX39,62937,0420
Facilities Acquisition and Construction Services 20-212-400-XXX04,8840
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 77,46979,7670
Other State Projects:
Instruction 20-217-100-XXX046,7330
Support Services 20-217-200-XXX04,7670
TOTAL TARA USED TO SUPPORT PROGRAMS 051,5000
Other Special Projects 20-XXX-XXX-XXX36,00000
Total State Projects 252,446274,67473,625
Federal Projects:
Title I 20-XXX-XXX-XXX117,46075,46756,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX122,95792,70370,370
Other Special Projects 20-XXX-XXX-XXX14,97700
Total Federal Projects 255,394168,170126,370
TOTAL GRANTS AND ENTITLEMENTS 508,340442,844199,995
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX151,346153,094163,094
TOTAL REPAYMENT OF DEBT 151,346153,094163,094
Total Expenditures 4,265,4434,565,9745,395,586

 

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 Budget212,846360,698250,000250,000
  Repayment of Debt6,78610,47900
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1111
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve110,69887,26487,2640
      Tuition Reserve75,000150,00075,0000
      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 Cost8,8619,53410,28810,50811,715
Total Classroom Instruction5,6116,3976,7016,7687,283
Classroom-Salaries and Benefits5,1746,0206,2476,1726,739
Classroom-General Supplies and Textbooks369153390478442
Classroom-Purchased Services and Other6822464118103
Total Support Services1,0768981,3931,4501,606
Support Services-Salaries and Benefits8318061,1681,0341,160
Total Administrative Costs1,2011,3191,2251,3171,310
Administration-Salaries and Benefits8821,0419791,0351,060
Total Operations and Maintenance of Plant7337717467481,261
Operations & Maintenance of Plant-Salary & Ben.321290308312422
Total Food Services Costs9854104104109
Total Extracurricular Costs14294119121145
Total Equipment Costs68601515234
Employee Benefits as a % of Salaries26.430.335.536.838.5

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
  • Interlocal governmental services agreement with the Borough of Brooklawn
  • for the rental of Borough property

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,017,497 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)78,842,199 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.2905 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,180,591 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)78,842,199 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.4974 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,017,497 (G)
Estimated Equalized Valuation (as of 10/01/2007)138,648,907 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.7339 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,180,591 (J)
Estimated Equalized Valuation (as of 10/01/2007)138,648,907 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.8515 (L)