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User Friendly Budgets
2008

CAMDEN - GLOUCESTER CITY

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time1,7481,7361,816
Pupils on Roll Reg Accr. Adult High Sch109107112
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Pupils on Roll - Special Full-Time372392392
Private School Placements322130
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Pupils Sent to Other Districts-Reg Prog135
Pupils Sent to Other Dists-Spec Ed Prog202024
Pupils Received757870
Pupils in State Facilities544

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,715,280 1,750,000
Budgeted Fund Balance - Tuition Adjustment 10-303 0 52,344 0
Revenues from Local Sources:
Local Tax Levy 10-1210 2,858,502 2,858,502 2,976,018
Tuition 10-1300 624,067 723,210 840,606
Transportation Fees from Individuals 10-1410 6,357 0 0
Transportation Fees from Other LEAs 10-1420-1440 0 4,000 4,000
Unrestricted Miscellaneous Revenues 10-1XXX 304,932 115,000 90,000
SUBTOTAL  3,793,858 3,700,712 3,910,624
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 10,382,971 10,382,971 0
Supplemental Core Curriculum Standards Aid 10-3112 499,805 499,805 0
Education Opportunity Aid 10-3117 15,695,400 15,695,400 0
Discretionary Education Opportunity Aid 10-3118 0 1,484,720 0
Transportation Aid 10-3120 176,557 176,557 0
Special Education Aid 10-3130 1,856,157 1,856,157 0
Bilingual Education 10-3140 1,186 1,186 0
Stabilization Aid 10-3171 74,037 74,037 0
Aid for Adult and Post-Graduate Programs 10-3191 0 120,990 0
Extraordinary Aid 10-3131 52,344 0 43,885
Consolidated Aid 10-3195 217,465 217,465 0
Other State Aids 10-3XXX 20,560 0 0
Categorical Special Education Aid 10-3132 0 0 947,830
Equalization Aid 10-3176 0 0 19,425,801
Categorical Security Aid 10-3177 0 0 532,352
Adjustment Aid 10-3178 0 0 9,349,125
Categorical Transportation Aid 10-3121 0 0 163,153
SUBTOTAL  28,976,482 30,509,288 30,462,146
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 104,697 2,500 2,500
SUBTOTAL  104,697 2,500 2,500
Actual Revenues (Over)/Under Expenditures  1,159,948 0 0
TOTAL OPERATING BUDGET  34,034,985 35,980,124 36,125,270
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 0 25,000 0
Early Childhood Program Aid 20-3211 1,067,266 1,056,818 0
Demonstrably Effective Program Aid 20-3212 753,249 753,249 0
Preschool Education Aid 20-3218 0 0 2,970,480
Other Restricted Entitlements 20-32XX 557,863 701,921 596,424
TOTAL REVENUES FROM STATE SOURCES  2,378,378 2,536,988 3,566,904
Revenues from Federal Sources:
Title I 20-4411-4416 920,505 836,457 588,989
I.D.E.A. Part B (Handicapped) 20-4420-4429 774,616 582,058 566,114
Other 20-4XXX 717,256 606,996 147,373
TOTAL REVENUES FROM FEDERAL SOURCES  2,412,377 2,025,511 1,302,476
Transfers from Operating Budget-PreK/K 20-5200 1,941,141 2,030,606 312,155
TOTAL GRANTS AND ENTITLEMENTS  6,731,896 6,593,105 5,181,535
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 139,763 0
Revenues from Local Sources:
Local Tax Levy 40-1210 609,374 398,831 523,302
TOTAL REVENUES FROM LOCAL SOURCES  609,374 398,831 523,302
Revenues from State Sources:
Debt Service Aid Type II 40-3160 749,381 807,686 784,753
TOTAL LOCAL REPAYMENT OF DEBT  1,358,755 1,346,280 1,308,055
TOTAL REPAYMENT OF DEBT  1,358,755 1,346,280 1,308,055
TOTAL REVENUES/SOURCES  42,125,636 43,919,509 42,614,860
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Operating Budget-PreK/K 20-5200 1,941,141 2,030,606 312,155
TOTAL REVENUES/SOURCES NET OF TRANSFERS  40,184,495 41,888,903 42,302,705

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,509,9922,489,121802,854
Support Services:
Tuition 11-000-100-XXX1,829,0072,259,6402,239,609
Health Services 11-000-213-XXX10,50011,02548,799
Students - Related & Extraordinary 11-000-216,2173,90000
Guidance 11-000-218-XXX22,29745,387106,803
Child Study Teams 11-000-219-XXX938,2491,269,2001,251,066
Improvement of Instructional Services 11-000-221-XXX172,062185,181313,251
Educational Media Services - School Library 11-000-222-XXX14,15122,46227,355
Instructional Staff Training Services 11-000-223-XXX74,4225,00010,500
General Administration 11-000-230-XXX595,722685,142683,120
School Administration 11-000-240-XXX75363,424149,256
Central Svcs & Admin Info Technology 11-000-25X-XXX406,665520,337538,590
Operation and Maintenance of Plant Services 11-000-26X-XXX3,348,2984,097,6744,196,883
Student Transportation Services 11-000-270-XXX997,4381,054,0991,093,068
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,461,6522,664,9542,611,700
Total Support Services Expenditures 10,875,11612,883,52513,270,000
TOTAL GENERAL CURRENT EXPENSE 13,385,10815,372,64614,072,854
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X168,779115,59321,100
Facilities Acquisition and Construction Services 12-000-4XX-XXX340,8886160
TOTAL CAPITAL EXPENDITURES 509,667116,20921,100
SPECIAL SCHOOLS
Accredited Evening/Adult High School/Post-Graduate:
Instruction 13-601-100-XXX261,601142,068150,921
Support Services 13-601-200-XXX65,67610,11010,110
Total Accredited Evening/Adult HS/Post-Grad. 327,277152,178161,031
Adult Education - Local:
Instruction 13-602-100-XXX12,5345,0000
Support Services 13-602-200-XXX13,30320,00012,000
Total Adult Education - Local 25,83725,00012,000
TOTAL SPECIAL SCHOOLS 353,114177,178173,031
Transfer of Funds to Charter Schools 10-000-100-56X028,72730,162
General Fund Contribution to SBB 10-000-520-93019,787,09620,285,36421,828,123
OPERATING BUDGET GRAND TOTAL 34,034,98535,980,12436,125,270
GRANTS AND ENTITLEMENTS
Early Childhood Program Aid:
Instruction 20-211-100-XXX1,573,5251,556,4181,703,608
Support Services 20-211-200-XXX1,424,8821,556,0061,579,027
Facilities Acquisition and Construction Services 20-211-400-XXX10,00000
TOTAL EARLY CHILDHOOD PROGRAM AID 3,008,4073,112,4243,282,635
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX149,646113,9150
Support Services 20-212-200-XXX161,275197,0060
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 310,921310,9210
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX54,10656,89648,362
Nonpublic Auxiliary Services 20-XXX-XXX-XXX288,517370,344314,584
Nonpublic Handicapped Services 20-XXX-XXX-XXX103,627155,371132,065
Nonpublic Nursing Services 20-XXX-XXX-XXX74,96178,59066,801
Nonpublic Technology Initiative 20-XXX-XXX-XXX33,75740,72034,612
Other Special Projects 20-XXX-XXX-XXX2,89500
Total State Projects 3,877,1914,125,2663,879,059
Federal Projects:
Title I 20-XXX-XXX-XXX920,505836,457588,989
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX774,616582,058566,114
Other Special Projects 20-XXX-XXX-XXX717,256606,996147,373
Total Federal Projects 2,412,3772,025,5111,302,476
Grant & Entitlements Cont to SBB 20-XXX-XXX-930442,328442,3280
TOTAL GRANTS AND ENTITLEMENTS 6,731,8966,593,1055,181,535
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,358,7551,346,2801,308,055
TOTAL REPAYMENT OF DEBT 1,358,7551,346,2801,308,055
Total Expenditures 42,125,63643,919,50942,614,860
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Local Cont - Transfer to Grants and Entitlements 11-1XX-100-9301,941,1412,030,606312,155
TOTAL EXPENDITURES NET OF TRANSFERS 40,184,49541,888,90342,302,705

 

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 Budget3,807,5192,203,0672,362,928612,928
  Repayment of Debt139,763139,76300
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0212,48500
      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 Cost14,61815,20615,45316,01816,046
Total Classroom Instruction8,5478,8918,7629,0569,076
Classroom-Salaries and Benefits8,0378,3298,3058,5958,624
Classroom-General Supplies and Textbooks391284335339312
Classroom-Purchased Services and Other120278122123140
Total Support Services2,5202,6922,8482,9382,898
Support Services-Salaries and Benefits2,1192,2732,4202,4722,449
Total Administrative Costs1,3451,3461,3621,4331,470
Administration-Salaries and Benefits9761,0619961,0501,086
Total Operations and Maintenance of Plant1,7511,8802,1062,2162,217
Operations & Maintenance of Plant-Salary & Ben.9119559551,0041,068
Total Food Services Costs00000
Total Extracurricular Costs285300334351362
Total Equipment Costs81178698348
Employee Benefits as a % of Salaries28.133.133.533.332.1

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 15-520019,787,09620,285,36421,828,123
Restricted State Entitlements 15-32XX442,328442,3280
Total SBB Resources 20,229,42420,727,69221,828,123
Appropriations:
Instruction 15-XXX-100-XXX12,527,24913,127,40813,863,128
Support Services 15-XXX-2XX-XXX7,508,7017,539,1347,880,873
Equipment 15-XXX-XXX-73X193,47461,15084,122
Total SBB Appropriations 20,229,42420,727,69221,828,123

 

Shared Services
  • * City of Gloucester - School Resource Officer at High School
  • * City of Gloucester - gas & diesel fuel
  • * Brooklawn - Receiving district for High School students
  • * Brooklawn - Transportation jointure to Camden County Vo-Tech
  • * Camden County Purchasing Co-operative for paper & office supplies
  • * Camden County Educational Svcs Comm-Bedside instruction-NP & facilities
  • * Camden County Educational Svcs Comm-Transport-special needs students
  • * Pittsgrove School District - cooperative purchasing of office supplies
  • * Gloucester County Institute for Technology - swimming pool
  • * Gloucester County SSSD - Occupational Therapy & Physical Therapy
  • * Camden County Department of Health - Non Public Nursing Services
  • * Burl&Cam Co Educators Ins Consortium-NJSBAIG-joint insurance fund
  • * Urban Superintendents Association - shared legal services
  • * Alliance for Competitive Energy Svs (ACES) - gas coop - Hess Corp.
  • * Deptford School District-transportation jointure special needs students
  • * Rental of facilities to Rotary Intl Leadership Conference
  • * Rental of HS gymnasium to area dance studios
  • * Rental of HS gymnasium to wrestling federation
  • * Title III consortia with Lindenwold School District for LEP supplies
  • * Camden County College - cooperative student/teacher services
  • * Gloucester County College - cooperative student/teacher services
  • * Rutgers University - joint professional development services
  • * Rowan University - joint professional development services
  • * EIRC - NJ After 3 & Abbott Wrap Around Services

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,976,018 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)352,666,849 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.8439 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,499,320 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)352,666,849 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.9922 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,976,018 (G)
Estimated Equalized Valuation (as of 10/01/2007)610,162,041 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.4877 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,499,320 (J)
Estimated Equalized Valuation (as of 10/01/2007)610,162,041 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.5735 (L)