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User Friendly Budgets
2008

CAMDEN - CAMDEN CITY

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time13,30312,69314,741
Pupils on Roll Reg Accr. Adult High Sch127123170
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Pupils on Roll - Special Full-Time2,8632,7772,777
Private School Placements236211211
spacing
Pupils Sent to Contracted Preschool Prog1,2711,2811,281
Pupils Sent to Other Districts-Reg Prog172331
Pupils Sent to Other Dists-Spec Ed Prog737275
Pupils Received31616
Pupils in State Facilities307267267

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 0 7,500,000
Revenues from Local Sources:
Local Tax Levy 10-1210 7,449,009 7,449,009 7,449,009
Tuition 10-1300 20,078 25,000 25,000
Interest Earned on Capital Reserve Funds 10-1XXX 1 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 3,177,556 1,750,000 1,463,380
SUBTOTAL  10,646,644 9,224,009 8,937,389
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 124,213,337 124,213,337 0
Supplemental Core Curriculum Standards Aid 10-3112 6,189,753 6,189,753 0
Education Opportunity Aid 10-3117 73,724,039 73,724,039 0
Discretionary Education Opportunity Aid 10-3118 12,000,000 29,500,000 0
Transportation Aid 10-3120 4,648,561 4,607,552 0
Special Education Aid 10-3130 14,245,185 14,245,185 0
Bilingual Education 10-3140 1,393,710 1,393,710 0
Stabilization Aid 10-3171 2,632,717 2,632,717 0
Aid for Adult and Post-Graduate Programs 10-3191 399,038 212,010 0
Extraordinary Aid 10-3131 268,223 0 287,728
Consolidated Aid 10-3195 1,438,991 1,838,029 0
Other State Aids 10-3XXX 80,357 268,223 3,854,610
Categorical Special Education Aid 10-3132 0 0 7,782,101
Equalization Aid 10-3176 0 0 213,524,719
Categorical Security Aid 10-3177 0 0 5,679,623
Adjustment Aid 10-3178 0 0 48,197,568
Categorical Transportation Aid 10-3121 0 0 3,815,950
SUBTOTAL  241,233,911 258,824,555 283,142,299
Revenues from Federal Sources:
IMPACT Aid 10-4100 24,080 20,000 20,000
Medicaid Reimbursement 10-4200 293,653 500,000 600,000
SUBTOTAL  317,733 520,000 620,000
Adjustment for Prior Year Encumbrances  0 151,230 0
Actual Revenues (Over)/Under Expenditures  5,286,989 0 0
TOTAL OPERATING BUDGET  257,485,277 268,719,794 300,199,688
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 14,137 141,822 0
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 0 2,621,464 0
Early Childhood Program Aid 20-3211 13,531,671 13,656,249 0
Demonstrably Effective Program Aid 20-3212 7,054,959 7,054,959 0
Preschool Education Aid 20-3218 0 0 23,151,488
Preschool Expansion Aid 20-3215 4,947,305 8,626,812 0
Other Restricted Entitlements 20-32XX 2,249,164 8,295,265 1,521,095
TOTAL REVENUES FROM STATE SOURCES  27,783,099 40,254,749 24,672,583
Revenues from Federal Sources:
Title I 20-4411-4416 15,082,703 17,734,483 14,947,266
I.D.E.A. Part B (Handicapped) 20-4420-4429 4,705,630 5,487,359 3,825,000
Vocational Education 20-4430 169,269 394,892 286,646
Adult Basic Education 20-4440 0 0 211,310
Other 20-4XXX 5,288,779 6,151,621 3,274,634
TOTAL REVENUES FROM FEDERAL SOURCES  25,246,381 29,768,355 22,544,856
Transfers from Operating Budget-PreK/K 20-5200 0 695,000 698,874
TOTAL GRANTS AND ENTITLEMENTS  53,043,617 70,859,926 47,916,313
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 196,109 125,891 89,984
TOTAL REVENUES FROM LOCAL SOURCES  196,109 125,891 89,984
Revenues from State Sources:
Debt Service Aid Type II 40-3160 1,454,406 871,862 623,184
TOTAL LOCAL REPAYMENT OF DEBT  1,650,515 997,753 713,168
Actual Revenues (Over)/Under Expenditures  13,898 0 0
TOTAL REPAYMENT OF DEBT  1,664,413 997,753 713,168
TOTAL REVENUES/SOURCES  312,193,307 340,577,473 348,829,169
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Operating Budget-PreK/K 20-5200 0 695,000 698,874
TOTAL REVENUES/SOURCES NET OF TRANSFERS  312,193,307 339,882,473 348,130,295

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX3,246,6665,347,5086,630,078
Special Education 11-2XX-100-XXX117,79300
Vocational Programs - Local 11-3XX-100-XXX20,06300
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX1300
School Sponsored Athletics 11-402-100-XXX284,25027,84112,000
Community Services Programs/Operations 11-800-330-XXX126,982139,096145,475
Support Services:
Tuition 11-000-100-XXX17,118,90219,920,87721,101,565
Attendance and Social Work Services 11-000-211-XXX1,663,0411,422,9621,020,363
Health Services 11-000-213-XXX431,4721,279,1491,392,253
Students - Related & Extraordinary 11-000-216,2173,317,2751,208,4241,374,901
Guidance 11-000-218-XXX273,207294,281651,105
Child Study Teams 11-000-219-XXX4,084,8375,666,1075,797,776
Improvement of Instructional Services 11-000-221-XXX1,377,8731,580,4683,128,861
Educational Media Services - School Library 11-000-222-XXX36,230347,443398,346
Instructional Staff Training Services 11-000-223-XXX1,474,195730,943731,065
General Administration 11-000-230-XXX5,433,7684,363,4804,222,535
School Administration 11-000-240-XXX059,5760
Central Svcs & Admin Info Technology 11-000-25X-XXX5,493,5886,568,1466,720,128
Deposit to Maintenance Reserve 10-606004,934,000
Operation and Maintenance of Plant Services 11-000-26X-XXX23,817,61023,355,77323,445,894
Student Transportation Services 11-000-270-XXX10,607,52112,278,88712,309,941
Deposit to Current Expense Emergency Reserve 10-607001,000,000
Other Support Services 11-000-290-XXX1,326,2831,306,643105,000
Personal Services - Employee Benefits 11-XXX-XXX-2XX8,198,00716,679,81217,669,256
Food Services 11-000-310-XXX4,708,4163,283,3614,000,000
Total Support Services Expenditures 89,362,225100,346,332104,068,989
TOTAL GENERAL CURRENT EXPENSE 93,157,992105,860,777116,790,542
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604001,566,000
Equipment 12-XXX-XXX-73X132,44476,585200,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX4,29595,3981,342,171
TOTAL CAPITAL EXPENDITURES 136,739171,9833,108,171
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX141,32770995,500
Support Services 13-422-200-XXX01,5064,500
Total Summer School 141,3272,215100,000
Other Special Schools:
Support Services 13-4XX-200-XXX0183,7490
Total Other Special Schools 0183,7490
Accredited Evening/Adult High School/Post-Graduate:
Instruction 13-601-100-XXX1,388,276253,7950
Support Services 13-601-200-XXX138,863148,7030
Total Accredited Evening/Adult HS/Post-Grad. 1,527,139402,4980
Adult Education - Local:
Instruction 13-602-100-XXX81,6131,066,00380,000
Support Services 13-602-200-XXX66,773840,0600
Total Adult Education - Local 148,3861,906,06380,000
Vocational Evening - Local:
Instruction 13-629-100-XXX0237,3950
Total Vocational Evening - Local 0237,3950
TOTAL SPECIAL SCHOOLS 1,816,8522,731,920180,000
Transfer of Funds to Charter Schools 10-000-100-56X21,060,85523,541,01431,305,853
General Fund Contribution to SBB 10-000-520-930141,312,839136,414,100148,815,122
OPERATING BUDGET GRAND TOTAL 257,485,277268,719,794300,199,688
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX14,137141,8220
Early Childhood Program Aid:
Instruction 20-211-100-XXX2,610,3284,221,7633,739,059
Support Services 20-211-200-XXX15,039,22918,215,70920,096,305
Facilities Acquisition and Construction Services 20-211-400-XXX015,00014,998
TOTAL EARLY CHILDHOOD PROGRAM AID 17,649,55722,452,47223,850,362
Demonstrably Effective Program Aid:
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 000
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX51,20463,95249,905
Nonpublic Auxiliary Services 20-XXX-XXX-XXX1,161,2261,347,8461,040,944
Nonpublic Handicapped Services 20-XXX-XXX-XXX305,805437,751328,082
Nonpublic Nursing Services 20-XXX-XXX-XXX77,33278,11366,396
Nonpublic Technology Initiative 20-XXX-XXX-XXX32,05347,80235,768
Adult Education 20-XXX-XXX-XXX518,109248,6000
Other Special Projects 20-XXX-XXX-XXX103,4356,071,2010
Total State Projects 19,898,72130,747,73725,371,457
Federal Projects:
Title I 20-XXX-XXX-XXX6,713,6708,095,6876,638,545
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX4,705,6305,487,3593,825,000
Vocational Education 20-XXX-XXX-XXX169,269394,892286,646
Adult Basic Education 20-XXX-XXX-XXX00211,310
Other Special Projects 20-XXX-XXX-XXX4,118,1156,151,6212,652,354
Total Federal Projects 15,706,68420,129,55913,613,855
Grant & Entitlements Cont to SBB 20-XXX-XXX-93017,424,07519,840,8088,931,001
TOTAL GRANTS AND ENTITLEMENTS 53,043,61770,859,92647,916,313
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,664,413997,753713,168
TOTAL REPAYMENT OF DEBT 1,664,413997,753713,168
Total Expenditures 312,193,307340,577,473348,829,169
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Local Cont - Transfer to Grants and Entitlements 11-1XX-100-9300695,000698,874
TOTAL EXPENDITURES NET OF TRANSFERS 312,193,307339,882,473348,130,295

 

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 Budget6,858,0452,249,64011,639,3034,139,303
  Repayment of Debt13,898000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1221,566,002
      Adult Education Programs0000
      Maintenance Reserve0004,934,000
      Legal Reserve0000
      Tuition Reserve0000
      Current Expense Emergency Reserve0001,000,000
  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 Cost16,90416,10513,33718,00516,131
Total Classroom Instruction8,9978,4737,1149,8658,786
Classroom-Salaries and Benefits8,4198,2736,7259,4498,272
Classroom-General Supplies and Textbooks430175293324285
Classroom-Purchased Services and Other149259593229
Total Support Services3,3803,1982,5423,1643,126
Support Services-Salaries and Benefits2,3072,1802,3402,9792,928
Total Administrative Costs2,0331,8711,4922,1041,658
Administration-Salaries and Benefits1,5111,5141,1621,6161,353
Total Operations and Maintenance of Plant1,9382,0421,8562,3932,142
Operations & Maintenance of Plant-Salary & Ben.1,1311,1469891,3741,174
Total Food Services Costs337315184250267
Total Extracurricular Costs42447010697
Total Equipment Costs729782126
Employee Benefits as a % of Salaries27.427.427.82928.2

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

 

Advertised Blended Resource SBB Statement
Budget CategoryAccount2006-072007-082008-09
Resources:
General Fund Contribution 15-5200141,312,839136,414,100148,815,122
Restricted State Entitlements 15-32XX7,884,37810,202,0120
Restricted Federal Entitlements 15-44XX9,539,6979,638,7968,931,001
Total SBB Resources 158,736,914156,254,908157,746,123
Appropriations:
Instruction 15-XXX-100-XXX94,487,61693,998,54295,860,425
Support Services 15-XXX-2XX-XXX64,251,20162,075,79061,714,623
Equipment 15-XXX-XXX-73X0180,576171,075
Total SBB Appropriations 158,738,817156,254,908157,746,123

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy7,449,009 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)794,027,569 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.9381 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy7,538,993 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)794,027,569 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.9495 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy7,449,009 (G)
Estimated Equalized Valuation (as of 10/01/2007)1,276,806,619 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.5834 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy7,538,993 (J)
Estimated Equalized Valuation (as of 10/01/2007)1,276,806,619 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.5905 (L)