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User Friendly Budgets
2008

CAMDEN - CHERRY HILL TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time10,0429,9959,996
spacing
Pupils on Roll - Special Full-Time1,4921,5511,576
Private School Placements7783111
spacing
Pupils Sent to Other Dists-Spec Ed Prog121918
Pupils Received1188
Pupils in State Facilities933

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 215,123 7,387,884
Transfers from Other Funds 10-5200 215,094 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 136,273,471 139,526,958 143,999,283
Tuition 10-1300 123,112 96,610 96,610
Interest Earned on Capital Reserve Funds 10-1XXX 1,631 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 1,994,507 1,450,390 2,325,521
SUBTOTAL  138,392,721 141,073,958 146,421,414
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 2,021,629 2,021,629 0
Transportation Aid 10-3120 1,450,828 1,403,468 0
Special Education Aid 10-3130 6,036,679 6,036,679 0
Bilingual Education 10-3140 210,042 210,042 0
Supplemental Stabilization Aid 10-3172 4,202,905 4,202,905 0
Extraordinary Aid 10-3131 296,278 0 636,873
Consolidated Aid 10-3195 681,025 681,025 0
Additional Formula Aid 10-3196 436,672 886,445 0
Other State Aids 10-3XXX 43,423 0 0
Categorical Special Education Aid 10-3132 0 0 5,647,591
Equalization Aid 10-3176 0 0 8,362,279
Categorical Security Aid 10-3177 0 0 912,550
Categorical Transportation Aid 10-3121 0 0 1,594,412
SUBTOTAL  15,379,481 15,442,193 17,153,705
Adjustment for Prior Year Encumbrances  0 3,268,680 0
Actual Revenues (Over)/Under Expenditures  -9,392,987 0 0
TOTAL OPERATING BUDGET  144,594,309 159,999,954 170,963,003
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 27,774 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 1,706,772 801,872 465,301
TOTAL REVENUES FROM STATE SOURCES  1,706,772 801,872 465,301
Revenues from Federal Sources:
Title I 20-4411-4416 328,339 346,920 346,920
I.D.E.A. Part B (Handicapped) 20-4420-4429 2,498,940 2,608,787 2,608,787
Other 20-4XXX 359,071 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  3,186,350 2,955,707 2,955,707
TOTAL GRANTS AND ENTITLEMENTS  4,920,896 3,757,579 3,421,008
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 7,709 0
Transfers from Other Funds 40-5200 62,670 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 2,742,506 2,996,051 2,803,905
TOTAL REVENUES FROM LOCAL SOURCES  2,742,506 2,996,051 2,803,905
Revenues from State Sources:
Debt Service Aid Type II 40-3160 1,402,730 1,208,605 1,425,745
TOTAL LOCAL REPAYMENT OF DEBT  4,207,906 4,212,365 4,229,650
Actual Revenues (Over)/Under Expenditures  4,459 0 0
TOTAL REPAYMENT OF DEBT  4,212,365 4,212,365 4,229,650
TOTAL REVENUES/SOURCES  153,727,570 167,969,898 178,613,661

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX51,143,84653,884,38152,393,148
Special Education 11-2XX-100-XXX11,965,58413,272,41515,203,799
Basic Skills/Remedial 11-230-100-XXX1,643,6101,318,6401,880,579
Bilingual Education 11-240-100-XXX533,481579,098498,159
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX756,700798,4441,037,555
School Sponsored Athletics 11-402-100-XXX1,739,5251,933,8941,845,208
Other Instructional Programs 11-4XX-100-XXX111,99773,45098,000
Community Services Programs/Operations 11-800-330-XXX40,85625,00075,000
Support Services:
Tuition 11-000-100-XXX3,123,5133,218,8015,981,100
Attendance and Social Work Services 11-000-211-XXX111,778154,538127,995
Health Services 11-000-213-XXX1,869,6291,899,4211,574,673
Students - Related & Extraordinary 11-000-216,2171,588,2361,688,8754,099,130
Guidance 11-000-218-XXX3,266,5813,706,7673,944,395
Child Study Teams 11-000-219-XXX2,864,2273,092,1284,096,411
Improvement of Instructional Services 11-000-221-XXX975,5431,227,7902,120,557
Educational Media Services - School Library 11-000-222-XXX1,844,2211,924,8421,995,658
Instructional Staff Training Services 11-000-223-XXX45,015213,198604,109
General Administration 11-000-230-XXX2,283,9593,140,2841,782,631
School Administration 11-000-240-XXX6,757,6606,751,6836,499,095
Central Svcs & Admin Info Technology 11-000-25X-XXX3,019,1633,221,0404,515,713
Operation and Maintenance of Plant Services 11-000-26X-XXX11,068,66912,469,12013,739,222
Student Transportation Services 11-000-270-XXX8,810,15210,041,66411,039,108
Personal Services - Employee Benefits 11-XXX-XXX-2XX25,548,31728,203,18331,659,312
Food Services 11-000-310-XXX266,41075,0000
Total Support Services Expenditures 73,443,07381,028,33493,779,109
TOTAL GENERAL CURRENT EXPENSE 141,378,672152,913,656166,810,557
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X23,479266,472154,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX3,150,6176,819,8263,915,943
TOTAL CAPITAL EXPENDITURES 3,174,0967,086,2984,069,943
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X41,541082,503
OPERATING BUDGET GRAND TOTAL 144,594,309159,999,954170,963,003
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX27,77400
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX128,204119,969150,568
Nonpublic Auxiliary Services 20-XXX-XXX-XXX650,169299,2250
Nonpublic Handicapped Services 20-XXX-XXX-XXX638,101215,8430
Nonpublic Nursing Services 20-XXX-XXX-XXX187,446166,835206,973
Nonpublic Technology Initiative 20-XXX-XXX-XXX88,7910107,760
Other Special Projects 20-XXX-XXX-XXX14,06100
Total State Projects 1,706,772801,872465,301
Federal Projects:
Title I 20-XXX-XXX-XXX328,339346,920346,920
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX2,498,9402,608,7872,608,787
Other Special Projects 20-XXX-XXX-XXX359,07100
Total Federal Projects 3,186,3502,955,7072,955,707
TOTAL GRANTS AND ENTITLEMENTS 4,920,8963,757,5793,421,008
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX4,212,3654,212,3654,229,650
TOTAL REPAYMENT OF DEBT 4,212,3654,212,3654,229,650
Total Expenditures 153,727,570167,969,898178,613,661

 

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 Budget3,040,1503,235,5252,869,6092,869,609
  Repayment of Debt12,1687,70900
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve30,72132,29732,29732,297
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve1,231,6167,868,0237,652,900265,016
      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 Cost11,01911,20011,93912,05212,914
Total Classroom Instruction7,0437,2047,6937,6997,940
Classroom-Salaries and Benefits6,6986,8217,2767,2347,625
Classroom-General Supplies and Textbooks153146164226144
Classroom-Purchased Services and Other192237253240172
Total Support Services1,4051,3891,5421,5502,028
Support Services-Salaries and Benefits1,3461,3331,4691,4601,714
Total Administrative Costs1,2781,2791,2561,3391,339
Administration-Salaries and Benefits1,0971,0521,0521,0511,074
Total Operations and Maintenance of Plant1,0241,0311,1471,1601,282
Operations & Maintenance of Plant-Salary & Ben.326321341340384
Total Food Services Costs023760
Total Extracurricular Costs261266287290310
Total Equipment Costs6212313
Employee Benefits as a % of Salaries3129.331.23132.8

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 participates in the following shared services:
  • Federal E rate program
  • Transportation jointures
  • Alliance for competitive energy services
  • Sahard service agreements with Cherry Hill Township, Cherry Hill Library,
  • Cherry Hill Fire Company
  • Sending/receiving relationships with other school districts

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy143,999,283 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)4,616,705,857 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1003.1191 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy146,803,188 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)4,616,705,857 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1003.1798 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy143,999,283 (G)
Estimated Equalized Valuation (as of 10/01/2007)9,954,618,292 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.4466 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy146,803,188 (J)
Estimated Equalized Valuation (as of 10/01/2007)9,954,618,292 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.4747 (L)