>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>CAMDEN  >>PINE HILL BORO

User Friendly Budgets
2008

CAMDEN - PINE HILL BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time1,8051,7531,764
spacing
Pupils on Roll - Special Full-Time410429431
Private School Placements192429
spacing
Pupils Sent to Other Dists-Spec Ed Prog221718
Pupils Received458456422
Pupils in State Facilities455

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 350,000 254,349
Withdrawal from Cap Res-for Local Share 10-307 0 38,000 20,000
Revenues from Local Sources:
Local Tax Levy 10-1210 9,066,552 9,184,495 9,082,061
Tuition 10-1300 5,183,600 5,075,548 5,212,755
Transportation Fees from Other LEAs 10-1420-1440 90,078 90,000 90,000
Interest Earned on Capital Reserve Funds 10-1XXX 2,000 2,000 2,000
Unrestricted Miscellaneous Revenues 10-1XXX 137,421 50,000 50,000
SUBTOTAL  14,479,651 14,402,043 14,436,816
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 8,529,386 8,529,386 0
Supplemental Core Curriculum Standards Aid 10-3112 1,147,493 1,147,493 0
Transportation Aid 10-3120 657,159 657,159 0
Special Education Aid 10-3130 1,189,620 1,189,620 0
Bilingual Education 10-3140 2,586 2,586 0
Stabilization Aid 10-3171 12,574 12,574 0
Extraordinary Aid 10-3131 55,713 0 98,374
Consolidated Aid 10-3195 197,167 197,167 0
Additional Formula Aid 10-3196 388,868 789,402 0
Other State Aids 10-3XXX 151,206 636,573 0
Categorical Special Education Aid 10-3132 0 0 856,935
Equalization Aid 10-3176 0 0 14,886,830
Categorical Security Aid 10-3177 0 0 376,739
Categorical Transportation Aid 10-3121 0 0 419,896
SUBTOTAL  12,331,772 13,161,960 16,638,774
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 4,712 5,000 5,000
SUBTOTAL  4,712 5,000 5,000
Adjustment for Prior Year Encumbrances  0 65,033 0
Actual Revenues (Over)/Under Expenditures  -25,833 0 0
TOTAL OPERATING BUDGET  26,790,302 28,022,036 31,354,939
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Early Childhood Program Aid 20-3211 818,556 818,556 0
Demonstrably Effective Program Aid 20-3212 407,727 407,727 0
Preschool Education Aid 20-3218 0 0 204,928
TOTAL REVENUES FROM STATE SOURCES  1,226,283 1,226,283 204,928
Revenues from Federal Sources:
Title I 20-4411-4416 672,168 553,667 470,617
I.D.E.A. Part B (Handicapped) 20-4420-4429 407,618 408,350 347,098
Other 20-4XXX 157,566 112,747 95,835
TOTAL REVENUES FROM FEDERAL SOURCES  1,237,352 1,074,764 913,550
TOTAL GRANTS AND ENTITLEMENTS  2,463,635 2,301,047 1,118,478
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 31,822 0
Transfers from Other Funds 40-5200 0 75,000 22,258
Revenues from Local Sources:
Local Tax Levy 40-1210 627,268 515,798 612,983
TOTAL REVENUES FROM LOCAL SOURCES  627,268 515,798 612,983
Revenues from State Sources:
Debt Service Aid Type II 40-3160 824,528 857,721 872,742
TOTAL LOCAL REPAYMENT OF DEBT  1,451,796 1,480,341 1,507,983
Actual Revenues (Over)/Under Expenditures  9,930 0 0
TOTAL REPAYMENT OF DEBT  1,461,726 1,480,341 1,507,983
TOTAL REVENUES/SOURCES  30,715,663 31,803,424 33,981,400

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX8,346,0368,462,6719,876,136
Special Education 11-2XX-100-XXX2,606,0582,897,5823,087,093
Basic Skills/Remedial 11-230-100-XXX155,635117,187279,978
Bilingual Education 11-240-100-XXX29,54444,51450,595
Vocational Programs - Local 11-3XX-100-XXX83,72087,62391,157
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX148,243158,556166,490
School Sponsored Athletics 11-402-100-XXX399,438437,564493,202
Community Services Programs/Operations 11-800-330-XXX99,067138,496145,216
Support Services:
Tuition 11-000-100-XXX1,422,8721,624,3382,035,407
Attendance and Social Work Services 11-000-211-XXX39,44341,55743,957
Health Services 11-000-213-XXX248,480255,922269,172
Students - Related & Extraordinary 11-000-216,217367,258449,793455,900
Guidance 11-000-218-XXX529,443585,611694,516
Child Study Teams 11-000-219-XXX566,938626,726616,275
Improvement of Instructional Services 11-000-221-XXX140,753165,442504,062
Educational Media Services - School Library 11-000-222-XXX245,010251,446293,898
Instructional Staff Training Services 11-000-223-XXX75830,00020,000
General Administration 11-000-230-XXX1,046,250850,836603,617
School Administration 11-000-240-XXX1,346,5381,373,8491,313,943
Central Svcs & Admin Info Technology 11-000-25X-XXX374,650651,800500,705
Operation and Maintenance of Plant Services 11-000-26X-XXX2,830,0172,904,2833,305,923
Student Transportation Services 11-000-270-XXX1,100,6801,281,4551,286,816
Personal Services - Employee Benefits 11-XXX-XXX-2XX4,620,9934,536,7235,057,381
Food Services 11-000-310-XXX8,0008,0008,000
Total Support Services Expenditures 14,888,08315,637,78117,009,572
TOTAL GENERAL CURRENT EXPENSE 26,755,82427,981,97431,199,439
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60402,0002,000
Equipment 12-XXX-XXX-73X34,47835,338153,500
Facilities Acquisition and Construction Services 12-000-4XX-XXX02,7240
TOTAL CAPITAL EXPENDITURES 34,47840,062155,500
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 26,790,30228,022,03631,354,939
GRANTS AND ENTITLEMENTS
Early Childhood Program Aid:
Instruction 20-211-100-XXX710,927691,465179,928
Support Services 20-211-200-XXX107,629127,09125,000
TOTAL EARLY CHILDHOOD PROGRAM AID 818,556818,556204,928
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX246,099205,2700
Support Services 20-212-200-XXX161,628202,4570
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 407,727407,7270
Other State Projects:
Total State Projects 1,226,2831,226,283204,928
Federal Projects:
Title I 20-XXX-XXX-XXX672,168553,667470,617
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX407,618408,350347,098
Other Special Projects 20-XXX-XXX-XXX157,566112,74795,835
Total Federal Projects 1,237,3521,074,764913,550
TOTAL GRANTS AND ENTITLEMENTS 2,463,6352,301,0471,118,478
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,461,7261,480,3411,507,983
TOTAL REPAYMENT OF DEBT 1,461,7261,480,3411,507,983
Total Expenditures 30,715,66331,803,42433,981,400

 

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 Budget1,129,422946,906596,906548,906
  Repayment of Debt41,69631,76600
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve76,00078,00042,00024,000
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0206,349206,3490
      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 Cost11,16511,44611,78211,87212,729
Total Classroom Instruction6,8257,0087,1377,0487,604
Classroom-Salaries and Benefits6,5486,7576,8296,7387,143
Classroom-General Supplies and Textbooks160156193203277
Classroom-Purchased Services and Other11795116107184
Total Support Services1,3331,3061,4291,4441,580
Support Services-Salaries and Benefits1,2131,1931,2571,2721,304
Total Administrative Costs1,1781,2201,2031,3651,252
Administration-Salaries and Benefits9941,0481,0151,1761,077
Total Operations and Maintenance of Plant1,3881,4591,4891,4831,678
Operations & Maintenance of Plant-Salary & Ben.720754796780861
Total Food Services Costs24444
Total Extracurricular Costs306299322320353
Total Equipment Costs1816161670
Employee Benefits as a % of Salaries2726.226.124.324.9

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
  • Camden County Division of Purchasing - Natural Gas
  • Camden County Educational Services Commission for transportation (private
  • schools, vocational school, and special education)
  • Gloucester County Special Services - special education outside placements
  • Gloucester County Special Services - special education transportation
  • Borough of Pine Hill Police Department
  • E-Rate Services
  • Camden County Division of Purchasing - Electric
  • Burlington County Special Services - special education outside placements
  • Clementon School District - transportation
  • Berlin Township School District - transportaton
  • Camden County AVA Commission
  • Camden County Educational Services Commission - outside placements
  • Election Services (printing, advertising, mechanics, etc)
  • Insurance fund

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy9,082,061 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)276,075,443 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1003.2897 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy9,695,044 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)276,075,443 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1003.5117 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy9,082,061 (G)
Estimated Equalized Valuation (as of 10/01/2008)547,009,001 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.6603 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy9,695,044 (J)
Estimated Equalized Valuation (as of 10/01/2008)547,009,001 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.7724 (L)