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User Friendly Budgets
2008

CAMDEN - CLEMENTON BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time474445481
spacing
Pupils on Roll - Special Full-Time757475
Private School Placements201010
spacing
Pupils Sent to Other Districts-Reg Prog165160167
Pupils Sent to Other Dists-Spec Ed Prog436167
Pupils Received020
Pupils in State Facilities233

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 249,416 361,550
Revenues from Local Sources:
Local Tax Levy 10-1210 3,513,423 3,636,393 3,636,393
Interest Earned on Capital Reserve Funds 10-1XXX 2,545 10 300
Other Restricted Miscellaneous Revenues 10-1XXX 0 50,000 56,124
Unrestricted Miscellaneous Revenues 10-1XXX 576,032 282,500 200,000
SUBTOTAL  4,092,000 3,968,903 3,892,817
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 2,978,575 2,978,575 0
Supplemental Core Curriculum Standards Aid 10-3112 65,928 65,928 0
Transportation Aid 10-3120 226,197 226,197 0
Special Education Aid 10-3130 597,567 597,567 0
Bilingual Education 10-3140 15,183 15,183 0
Stabilization Aid 10-3171 160,793 160,793 0
Extraordinary Aid 10-3131 34,461 0 0
Consolidated Aid 10-3195 82,729 82,729 0
Additional Formula Aid 10-3196 138,757 281,676 0
Other State Aids 10-3XXX 73,453 185,068 0
Categorical Special Education Aid 10-3132 0 0 361,559
Equalization Aid 10-3176 0 0 5,477,971
Categorical Security Aid 10-3177 0 0 159,999
Categorical Transportation Aid 10-3121 0 0 210,726
SUBTOTAL  4,373,643 4,593,716 6,210,255
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 4,238 5,000 6,114
SUBTOTAL  4,238 5,000 6,114
Adjustment for Prior Year Encumbrances  0 188,879 0
Actual Revenues (Over)/Under Expenditures  -368,232 0 0
TOTAL OPERATING BUDGET  8,101,649 9,005,914 10,470,736
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Early Childhood Program Aid 20-3211 317,085 306,620 0
Demonstrably Effective Program Aid 20-3212 192,116 191,628 0
Preschool Education Aid 20-3218 0 0 93,045
Other Restricted Entitlements 20-32XX 140,055 207,681 73,681
TOTAL REVENUES FROM STATE SOURCES  649,256 705,929 166,726
Revenues from Federal Sources:
Title I 20-4411-4416 206,498 272,315 229,732
I.D.E.A. Part B (Handicapped) 20-4420-4429 186,977 170,597 144,899
Other 20-4XXX 45,052 73,910 0
TOTAL REVENUES FROM FEDERAL SOURCES  438,527 516,822 374,631
TOTAL GRANTS AND ENTITLEMENTS  1,087,783 1,222,751 541,357
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 44,200 102,007
Transfers from Other Funds 40-5200 49,939 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 248,092 253,451 253,451
TOTAL REVENUES FROM LOCAL SOURCES  248,092 253,451 253,451
Revenues from State Sources:
Debt Service Aid Type II 40-3160 169,162 150,237 145,162
TOTAL LOCAL REPAYMENT OF DEBT  467,193 447,888 500,620
Actual Revenues (Over)/Under Expenditures  33,424 0 0
TOTAL REPAYMENT OF DEBT  500,617 447,888 500,620
TOTAL REVENUES/SOURCES  9,690,049 10,676,553 11,512,713

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,692,7081,819,3802,233,025
Special Education 11-2XX-100-XXX551,204502,249643,804
Basic Skills/Remedial 11-230-100-XXX927730
Bilingual Education 11-240-100-XXX15,04015,70016,000
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX6,76911,41513,154
School Sponsored Athletics 11-402-100-XXX10,61918,65426,948
Support Services:
Tuition 11-000-100-XXX2,885,1973,046,2833,569,346
Attendance and Social Work Services 11-000-211-XXX10,61315,75820,882
Health Services 11-000-213-XXX63,81178,59584,753
Students - Related & Extraordinary 11-000-216,217172,643263,261283,883
Guidance 11-000-218-XXX17,27137,82082,852
Child Study Teams 11-000-219-XXX169,207228,533240,007
Educational Media Services - School Library 11-000-222-XXX20,98735,55069,252
Instructional Staff Training Services 11-000-223-XXX2,0895,1135,100
General Administration 11-000-230-XXX280,695440,583329,276
School Administration 11-000-240-XXX185,679218,183218,115
Central Svcs & Admin Info Technology 11-000-25X-XXX200,839222,335214,671
Operation and Maintenance of Plant Services 11-000-26X-XXX434,288477,823579,457
Student Transportation Services 11-000-270-XXX333,530472,177488,253
Deposit to Current Expense Emergency Reserve 10-607050,00050,000
Personal Services - Employee Benefits 11-XXX-XXX-2XX921,9801,016,4111,197,627
Food Services 11-000-310-XXX43,96500
Total Support Services Expenditures 5,742,7946,558,4257,383,474
TOTAL GENERAL CURRENT EXPENSE 8,020,0618,975,89610,366,405
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-60453,818072,838
Interest Earned on Capital Reserve 10-604010300
Facilities Acquisition and Construction Services 12-000-4XX-XXX27,77030,00831,193
TOTAL CAPITAL EXPENDITURES 81,58830,018104,331
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 8,101,6499,005,91410,470,736
GRANTS AND ENTITLEMENTS
Early Childhood Program Aid:
Instruction 20-211-100-XXX261,187284,32586,203
Support Services 20-211-200-XXX55,89822,2956,842
TOTAL EARLY CHILDHOOD PROGRAM AID 317,085306,62093,045
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX119,065122,8000
Support Services 20-212-200-XXX73,05168,8280
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 192,116191,6280
Other State Projects:
Instruction 20-217-100-XXX0115,5230
Support Services 20-217-200-XXX018,4770
TOTAL TARA USED TO SUPPORT PROGRAMS 0134,0000
Nonpublic Textbooks 20-XXX-XXX-XXX2,9122,8502,850
Nonpublic Auxiliary Services 20-XXX-XXX-XXX37,85752,16252,162
Nonpublic Handicapped Services 20-XXX-XXX-XXX15,10410,06510,065
Nonpublic Nursing Services 20-XXX-XXX-XXX4,8266,5646,564
Nonpublic Technology Initiative 20-XXX-XXX-XXX2,6002,0402,040
Other Special Projects 20-XXX-XXX-XXX76,75600
Total State Projects 649,256705,929166,726
Federal Projects:
Title I 20-XXX-XXX-XXX206,498272,315229,732
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX186,977170,597144,899
Other Special Projects 20-XXX-XXX-XXX45,05273,9100
Total Federal Projects 438,527516,822374,631
TOTAL GRANTS AND ENTITLEMENTS 1,087,7831,222,751541,357
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX500,617447,888500,620
TOTAL REPAYMENT OF DEBT 500,617447,888500,620
Total Expenditures 9,690,04910,676,55311,512,713

 

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 Budget512,552533,877334,561178,123
  Repayment of Debt127,59294,168102,0070
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve22256,58556,595129,733
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve111,304255,112205,1120
      Tuition Reserve0200,000200,000200,000
      Current Expense Emergency Reserve0050,000100,000
  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 Cost8,2939,9679,62111,43811,416
Total Classroom Instruction5,5536,2195,7816,9326,815
Classroom-Salaries and Benefits5,4095,7595,4966,4916,379
Classroom-General Supplies and Textbooks101310215293253
Classroom-Purchased Services and Other4315070148184
Total Support Services8651,1611,3401,5861,657
Support Services-Salaries and Benefits4938799011,0051,058
Total Administrative Costs1,0301,4991,5461,7731,653
Administration-Salaries and Benefits7931,1651,1241,2531,272
Total Operations and Maintenance of Plant7509118531,0241,152
Operations & Maintenance of Plant-Salary & Ben.319436423472482
Total Food Services Costs083000
Total Extracurricular Costs2741586886
Total Equipment Costs00000
Employee Benefits as a % of Salaries28.12828.62829.6

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 is involved in serveral shared services. We are active in
  • the E-Rate Program; ACT; ACES; BCIP Insurance Pool; Camden County Paper
  • Pruchasing; Camden County ESC for transportation of vocational and
  • special education students. We are currently working with the borough
  • for shared services with trash removal.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,636,393 (A)
Estimated Net Taxable Valuation (as of 01/10/2008)172,316,498 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1002.1103 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,889,844 (D)
Estimated Net Taxable Valuation (as of 01/10/2008)172,316,498 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1002.2574 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,636,393 (G)
Estimated Equalized Valuation (as of 10/01/2007)283,586,307 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.2823 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,889,844 (J)
Estimated Equalized Valuation (as of 10/01/2007)283,586,307 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.3717 (L)