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User Friendly Budgets
2008

CAMDEN - GIBBSBORO BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time231220228
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Pupils on Roll - Special Full-Time573939
spacing
Pupils Received454

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 144,783 148,600
Revenues from Local Sources:
Local Tax Levy 10-1210 2,255,735 2,384,770 2,480,161
Tuition 10-1300 28,895 15,500 36,000
Unrestricted Miscellaneous Revenues 10-1XXX 55,803 15,000 30,000
SUBTOTAL  2,340,433 2,415,270 2,546,161
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 917,674 917,674 0
Transportation Aid 10-3120 30,191 30,191 0
Special Education Aid 10-3130 283,051 283,051 0
Stabilization Aid 10-3171 62,198 62,198 0
Consolidated Aid 10-3195 31,490 31,490 0
Additional Formula Aid 10-3196 39,915 81,028 0
Other State Aids 10-3XXX 45,601 48,394 0
Categorical Special Education Aid 10-3132 0 0 120,183
Equalization Aid 10-3176 0 0 971,122
Categorical Security Aid 10-3177 0 0 19,397
Adjustment Aid 10-3178 0 0 367,603
Categorical Transportation Aid 10-3121 0 0 10,830
SUBTOTAL  1,410,120 1,454,026 1,489,135
Adjustment for Prior Year Encumbrances  0 86,324 0
Actual Revenues (Over)/Under Expenditures  -228,234 0 0
TOTAL OPERATING BUDGET  3,522,319 4,100,403 4,183,896
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Instructional Supplement Aid 20-3214 9,476 5,910 0
Other Restricted Entitlements 20-32XX 5,899 4,315 0
TOTAL REVENUES FROM STATE SOURCES  15,375 10,225 0
Revenues from Federal Sources:
Title I 20-4411-4416 23,862 14,045 11,938
I.D.E.A. Part B (Handicapped) 20-4420-4429 87,662 81,669 69,419
Other 20-4XXX 20,145 11,007 9,356
TOTAL REVENUES FROM FEDERAL SOURCES  131,669 106,721 90,713
TOTAL GRANTS AND ENTITLEMENTS  147,044 116,946 90,713
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 1
Revenues from Local Sources:
Local Tax Levy 40-1210 216,910 196,236 238,131
TOTAL REVENUES FROM LOCAL SOURCES  216,910 196,236 238,131
Revenues from State Sources:
Debt Service Aid Type II 40-3160 17,301 0 0
TOTAL LOCAL REPAYMENT OF DEBT  234,211 196,236 238,132
TOTAL REPAYMENT OF DEBT  234,211 196,236 238,132
TOTAL REVENUES/SOURCES  3,903,574 4,413,585 4,512,741

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,323,0151,529,2171,480,127
Special Education 11-2XX-100-XXX412,289503,523500,506
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX43,67857,86273,101
School Sponsored Athletics 11-402-100-XXX41,56933,50035,500
Support Services:
Tuition 11-000-100-XXX036,07786,984
Attendance and Social Work Services 11-000-211-XXX10,0085,9126,148
Health Services 11-000-213-XXX56,23359,83063,068
Students - Related & Extraordinary 11-000-216,21774,43393,64595,643
Guidance 11-000-218-XXX16,30829,12529,598
Child Study Teams 11-000-219-XXX192,069168,531179,272
Improvement of Instructional Services 11-000-221-XXX4315,5005,000
Educational Media Services - School Library 11-000-222-XXX31,94849,27242,369
Instructional Staff Training Services 11-000-223-XXX3,4846,2507,750
General Administration 11-000-230-XXX149,727160,963148,775
School Administration 11-000-240-XXX59,67565,49068,335
Central Svcs & Admin Info Technology 11-000-25X-XXX57,22364,39867,026
Operation and Maintenance of Plant Services 11-000-26X-XXX339,379355,506387,800
Student Transportation Services 11-000-270-XXX52,66977,00067,000
Personal Services - Employee Benefits 11-XXX-XXX-2XX629,418723,826791,074
Food Services 11-000-310-XXX25,75263,23145,920
Total Support Services Expenditures 1,698,7571,964,5562,091,762
TOTAL GENERAL CURRENT EXPENSE 3,519,3084,088,6584,180,996
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X3,01111,7452,900
TOTAL CAPITAL EXPENDITURES 3,01111,7452,900
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 3,522,3194,100,4034,183,896
GRANTS AND ENTITLEMENTS
Instructional Supplement Aid:
Instruction 20-214-100-XXX9,4765,9100
TOTAL INSTRUCTIONAL SUPPLEMENT AID 9,4765,9100
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX2,6792,5150
Nonpublic Technology Initiative 20-XXX-XXX-XXX1,9201,8000
Other Special Projects 20-XXX-XXX-XXX1,30000
Total State Projects 15,37510,2250
Federal Projects:
Title I 20-XXX-XXX-XXX23,86214,04511,938
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX87,66281,66969,419
Other Special Projects 20-XXX-XXX-XXX20,14511,0079,356
Total Federal Projects 131,669106,72190,713
TOTAL GRANTS AND ENTITLEMENTS 147,044116,94690,713
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX234,211196,236238,132
TOTAL REPAYMENT OF DEBT 234,211196,236238,132
Total Expenditures 3,903,5744,413,5854,512,741

 

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 Budget176,170250,464250,464250,000
  Repayment of Debt1110
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1111
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve159,918292,919148,1360
      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 Cost12,52112,02814,00315,37315,082
Total Classroom Instruction7,6707,5619,0949,9449,499
Classroom-Salaries and Benefits7,1097,1578,6219,2868,781
Classroom-General Supplies and Textbooks519300404574457
Classroom-Purchased Services and Other411047084260
Total Support Services1,7971,6561,8041,9431,968
Support Services-Salaries and Benefits1,6061,5241,3691,4741,527
Total Administrative Costs1,3481,0801,1931,3241,284
Administration-Salaries and Benefits758738835899926
Total Operations and Maintenance of Plant1,2431,2471,2691,4691,554
Operations & Maintenance of Plant-Salary & Ben.393341401431429
Total Food Services Costs20189227244172
Total Extracurricular Costs264356398429507
Total Equipment Costs751004511
Employee Benefits as a % of Salaries26.22728.728.731

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
  • EMC - COMPUTER SOFTWARE IN BUSINESS OFFICE
  • BERLIN TWP BOE - CST DIRECTOR AND LD
  • EIRC- TECHNOLOGY SERVICES
  • EASTERN REGIONAL - FOOD SERVICES

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,480,161 (A)
Estimated Net Taxable Valuation (as of 01/01/2008)180,435,040 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.3745 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,718,292 (D)
Estimated Net Taxable Valuation (as of 01/01/2008)180,435,040 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.5065 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,480,161 (G)
Estimated Equalized Valuation (as of 01/01/2008)286,079,816 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.8669 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,718,292 (J)
Estimated Equalized Valuation (as of 01/01/2008)286,079,816 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.9502 (L)