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User Friendly Budgets
2008

CAMDEN - PENNSAUKEN TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time4,7274,5694,410
spacing
Pupils on Roll - Special Full-Time1,1001,0751,056
Private School Placements666485
spacing
Pupils Sent to Other Districts-Reg Prog500
Pupils Sent to Other Dists-Spec Ed Prog435350
Pupils Received718370
Pupils in State Facilities212930

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 4,756,945 4,983,539 7,483,820
Transfers from Other Funds 10-5200 39,412 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 33,134,647 34,433,660 34,388,514
Tuition 10-1300 661,103 647,400 625,380
Unrestricted Miscellaneous Revenues 10-1XXX 1,191,351 250,000 100,000
SUBTOTAL  34,987,101 35,331,060 35,113,894
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 20,787,488 20,787,488 0
Transportation Aid 10-3120 2,589,163 2,589,163 0
Special Education Aid 10-3130 5,248,588 5,248,588 0
Bilingual Education 10-3140 171,750 171,750 0
Stabilization Aid 10-3171 45,621 45,621 0
Extraordinary Aid 10-3131 223,764 0 437,217
Consolidated Aid 10-3195 653,643 653,643 0
Additional Formula Aid 10-3196 979,630 2,039,168 0
Other State Aids 10-3XXX 553,618 1,223,236 789,144
Categorical Special Education Aid 10-3132 0 0 2,776,833
Equalization Aid 10-3176 0 0 39,816,895
Categorical Security Aid 10-3177 0 0 1,508,016
Categorical Transportation Aid 10-3121 0 0 1,882,752
SUBTOTAL  31,253,265 32,758,657 47,210,857
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 52,103 0 0
SUBTOTAL  52,103 0 0
Adjustment for Prior Year Encumbrances  0 346,611 0
Actual Revenues (Over)/Under Expenditures  -1,220,531 0 0
TOTAL OPERATING BUDGET  65,111,350 73,419,867 89,808,571
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 2,422 0 0
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 0 279,621 1,332,225
Demonstrably Effect Prog Aid - Pr Year Carryover 20-3212 0 214,357 0
Early Childhood Program Aid 20-3211 2,727,887 2,964,946 0
Demonstrably Effective Program Aid 20-3212 1,845,979 1,877,099 0
Preschool Education Aid 20-3218 0 0 721,616
Other Restricted Entitlements 20-32XX 745,415 1,709,574 636,752
TOTAL REVENUES FROM STATE SOURCES  5,319,281 7,045,597 2,690,593
Revenues from Federal Sources:
Title I 20-4411-4416 537,575 642,074 545,763
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,660,592 1,460,659 1,241,560
Other 20-4XXX 370,551 288,249 245,012
TOTAL REVENUES FROM FEDERAL SOURCES  2,568,718 2,390,982 2,032,335
TOTAL GRANTS AND ENTITLEMENTS  7,890,421 9,436,579 4,722,928
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 2,169,042 2,037,747 2,082,893
TOTAL REVENUES FROM LOCAL SOURCES  2,169,042 2,037,747 2,082,893
Revenues from State Sources:
Debt Service Aid Type II 40-3160 1,757,937 1,810,108 1,850,212
TOTAL LOCAL REPAYMENT OF DEBT  3,926,979 3,847,855 3,933,105
Actual Revenues (Over)/Under Expenditures  9,376 0 0
TOTAL REPAYMENT OF DEBT  3,936,355 3,847,855 3,933,105
TOTAL REVENUES/SOURCES  76,938,126 86,704,301 98,464,604

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX19,011,54220,407,66227,840,474
Special Education 11-2XX-100-XXX5,406,0766,166,6106,494,689
Bilingual Education 11-240-100-XXX135,727219,750411,373
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX221,719288,964306,930
School Sponsored Athletics 11-402-100-XXX516,244586,358605,671
Other Instructional Programs 11-4XX-100-XXX10,42110,25015,250
Support Services:
Tuition 11-000-100-XXX4,541,7746,230,3026,749,823
Attendance and Social Work Services 11-000-211-XXX127,586165,992171,515
Health Services 11-000-213-XXX679,705722,122932,271
Students - Related & Extraordinary 11-000-216,2171,244,4841,524,9451,499,664
Guidance 11-000-218-XXX1,390,2241,466,4121,453,476
Child Study Teams 11-000-219-XXX1,286,0471,337,3091,388,699
Improvement of Instructional Services 11-000-221-XXX485,538531,4761,607,164
Educational Media Services - School Library 11-000-222-XXX509,347569,398591,494
Instructional Staff Training Services 11-000-223-XXX25,91128,43335,500
General Administration 11-000-230-XXX1,387,1621,907,4571,778,973
School Administration 11-000-240-XXX2,663,0642,877,4212,926,594
Central Svcs & Admin Info Technology 11-000-25X-XXX1,379,0311,899,2611,632,847
Operation and Maintenance of Plant Services 11-000-26X-XXX7,127,0728,384,5628,807,448
Student Transportation Services 11-000-270-XXX3,565,1694,224,1974,383,587
Personal Services - Employee Benefits 11-XXX-XXX-2XX10,961,60612,330,36515,826,455
Total Support Services Expenditures 37,373,72044,199,65249,785,510
TOTAL GENERAL CURRENT EXPENSE 62,675,44971,879,24685,459,897
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604001,900,000
Equipment 12-XXX-XXX-73X56,055153,629111,400
Facilities Acquisition and Construction Services 12-000-4XX-XXX1,509,200302,0891,165,000
TOTAL CAPITAL EXPENDITURES 1,565,255455,7183,176,400
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX140,485192,807194,656
Total Summer School 140,485192,807194,656
TOTAL SPECIAL SCHOOLS 140,485192,807194,656
Transfer of Funds to Charter Schools 10-000-100-56X730,161892,096977,618
OPERATING BUDGET GRAND TOTAL 65,111,35073,419,86789,808,571
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX2,42200
Early Childhood Program Aid:
Instruction 20-211-100-XXX1,707,7381,890,7701,703,841
Support Services 20-211-200-XXX1,020,1491,345,185350,000
Contribution to Charter Schools 20-211-100-56X08,6120
TOTAL EARLY CHILDHOOD PROGRAM AID 2,727,8873,244,5672,053,841
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX1,673,4321,859,8690
Support Services 20-212-200-XXX172,547231,5870
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 1,845,9792,091,4560
Other State Projects:
Instruction 20-217-100-XXX0356,1280
Support Services 20-217-200-XXX0703,3420
Facilities Acquisition and Construction Services 20-217-400-XXX013,3520
TOTAL TARA USED TO SUPPORT PROGRAMS 01,072,8220
Nonpublic Textbooks 20-XXX-XXX-XXX72,69263,09263,092
Nonpublic Auxiliary Services 20-XXX-XXX-XXX292,206274,700274,700
Nonpublic Handicapped Services 20-XXX-XXX-XXX156,763169,801169,801
Nonpublic Nursing Services 20-XXX-XXX-XXX98,75283,93983,939
Nonpublic Technology Initiative 20-XXX-XXX-XXX47,65545,22045,220
Other Special Projects 20-XXX-XXX-XXX77,34700
Total State Projects 5,319,2817,045,5972,690,593
Federal Projects:
Title I 20-XXX-XXX-XXX537,575642,074545,763
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,660,5921,460,6591,241,560
Other Special Projects 20-XXX-XXX-XXX370,551288,249245,012
Total Federal Projects 2,568,7182,390,9822,032,335
TOTAL GRANTS AND ENTITLEMENTS 7,890,4219,436,5794,722,928
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX3,936,3553,847,8553,933,105
TOTAL REPAYMENT OF DEBT 3,936,3553,847,8553,933,105
Total Expenditures 76,938,12686,704,30198,464,604

 

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 Budget1,855,2221,676,0631,601,4181,461,465
  Repayment of Debt9,376000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1,1851,2421,2421,901,242
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve9,605,66712,217,7617,343,8670
      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 Cost9,94110,26511,41412,04414,084
Total Classroom Instruction6,0136,1176,7276,9788,678
Classroom-Salaries and Benefits5,8605,9776,5296,7508,400
Classroom-General Supplies and Textbooks130121168196231
Classroom-Purchased Services and Other2419303347
Total Support Services1,2701,3581,5161,6501,793
Support Services-Salaries and Benefits1,1371,2321,3281,4381,615
Total Administrative Costs1,0821,1431,2471,4361,430
Administration-Salaries and Benefits8799359551,1161,113
Total Operations and Maintenance of Plant1,3581,4271,6541,7081,880
Operations & Maintenance of Plant-Salary & Ben.8378689319541,066
Total Food Services Costs00000
Total Extracurricular Costs156156185188205
Total Equipment Costs810143021
Employee Benefits as a % of Salaries272729.828.430.4

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 HAS ENTERED INTO SHARED SERVICES AGREEMENTS AS FOLLOWS:
  • WITH THE TOWNSHIP OF PENNSAUKEN - PURCHASING OF PAPER, OFFICE SUPPLIES
  • AND GASOLINE AND DIESEL FUEL. THE DISTRICT ALSO HAS AGREEMENTS FOR
  • POLICE OFFICERS AND CABLE ACCESS CHANNEL 19.
  • TRANSPORTATION JOINTURE WITH THE MERCHANTVILLE BOARD OF EDUCATION FOR
  • STUDENT TRANSPORTATION SERVICES.
  • TRANSPORTATION JOINTURE WITH THE CAMDEN COUNTY EDUCATIONAL SERVICES
  • COMMISSION FOR STUDENT TRANSPORTATION SERVICES.
  • SHARED COSTS FOR THE SCHOOL DISTRICT ANNUAL ELECTION WITH THE CAMDEN
  • COUNTY BOARD OF ELECTIONS.
  • AUDIO VISUAL SERVICES WITH THE CAMDEN COUNTY AVA COMMISSION.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy34,388,514 (A)
Estimated Net Taxable Valuation (as of 01/01/2008)1,610,507,618 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1002.1353 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy36,471,407 (D)
Estimated Net Taxable Valuation (as of 01/01/2008)1,610,507,618 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1002.2646 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy34,388,514 (G)
Estimated Equalized Valuation (as of 10/01/2007)2,783,862,650 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.2353 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy36,471,407 (J)
Estimated Equalized Valuation (as of 10/01/2007)2,783,862,650 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.3101 (L)