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User Friendly Budgets
2008

CAMDEN - WATERFORD TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time784771782
spacing
Pupils on Roll - Special Full-Time139144147
Private School Placements191919
spacing
Pupils Sent to Other Districts-Reg Prog721715730
Pupils Sent to Other Dists-Spec Ed Prog155159159
Pupils Received144

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,379,005 1,664,266
Transfers from Other Funds 10-5200 0 58,309 0
Revenues from Local Sources:
Local Tax Levy 10-1210 10,257,696 11,426,788 11,502,118
Tuition 10-1300 80,793 102,422 121,619
Interest Earned on Capital Reserve Funds 10-1XXX 3,059 461 500
Unrestricted Miscellaneous Revenues 10-1XXX 833,043 854,579 554,620
SUBTOTAL  11,174,591 12,384,250 12,178,857
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 5,155,428 5,155,428 0
Supplemental Core Curriculum Standards Aid 10-3112 286,304 286,304 0
Transportation Aid 10-3120 1,142,787 1,142,787 0
Special Education Aid 10-3130 1,432,119 1,432,119 0
Bilingual Education 10-3140 11,118 11,118 0
Stabilization Aid 10-3171 1,459,767 1,459,767 0
Extraordinary Aid 10-3131 45,736 0 86,563
Consolidated Aid 10-3195 192,559 192,559 0
Additional Formula Aid 10-3196 291,186 591,107 0
Other State Aids 10-3XXX 4,253 142,500 0
Categorical Special Education Aid 10-3132 0 0 883,698
Equalization Aid 10-3176 0 0 10,353,957
Categorical Security Aid 10-3177 0 0 176,055
Categorical Transportation Aid 10-3121 0 0 1,070,653
SUBTOTAL  10,021,257 10,413,689 12,570,926
Adjustment for Prior Year Encumbrances  0 59,340 0
Actual Revenues (Over)/Under Expenditures  -664,478 0 0
TOTAL OPERATING BUDGET  20,531,370 24,294,593 26,414,049
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 0 21,100 0
Revenues from State Sources:
Instructional Supplement Aid 20-3214 26,103 26,103 0
Other Restricted Entitlements 20-32XX 129,189 173,858 147,000
TOTAL REVENUES FROM STATE SOURCES  155,292 199,961 147,000
Revenues from Federal Sources:
Title I 20-4411-4416 130,656 112,028 95,225
I.D.E.A. Part B (Handicapped) 20-4420-4429 325,113 375,435 319,000
Other 20-4XXX 42,371 45,832 1,079
TOTAL REVENUES FROM FEDERAL SOURCES  498,140 533,295 415,304
TOTAL GRANTS AND ENTITLEMENTS  653,432 754,356 562,304
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 34
Revenues from Local Sources:
Local Tax Levy 40-1210 60,240 63,784 62,182
TOTAL REVENUES FROM LOCAL SOURCES  60,240 63,784 62,182
TOTAL LOCAL REPAYMENT OF DEBT  60,240 63,784 62,216
Actual Revenues (Over)/Under Expenditures  -34 0 0
TOTAL REPAYMENT OF DEBT  60,206 63,784 62,216
TOTAL REVENUES/SOURCES  21,245,008 25,112,733 27,038,569

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX3,107,1933,212,0103,821,064
Special Education 11-2XX-100-XXX1,365,6811,483,1521,514,624
Basic Skills/Remedial 11-230-100-XXX511,221595,435699,931
Bilingual Education 11-240-100-XXX13,9693,3843,000
Community Services Programs/Operations 11-800-330-XXX0025,000
Support Services:
Tuition 11-000-100-XXX6,953,1919,766,99810,697,797
Attendance and Social Work Services 11-000-211-XXX11,79651,35951,803
Health Services 11-000-213-XXX264,389264,741281,051
Students - Related & Extraordinary 11-000-216,217503,777468,945476,512
Guidance 11-000-218-XXX017,70532,255
Child Study Teams 11-000-219-XXX595,713384,742404,295
Improvement of Instructional Services 11-000-221-XXX222,540254,531246,618
Educational Media Services - School Library 11-000-222-XXX343,825405,272413,858
Instructional Staff Training Services 11-000-223-XXX105,816104,210143,782
General Administration 11-000-230-XXX422,630439,978434,603
School Administration 11-000-240-XXX389,431395,045417,770
Central Svcs & Admin Info Technology 11-000-25X-XXX258,608306,401354,939
Operation and Maintenance of Plant Services 11-000-26X-XXX1,092,3701,297,2831,351,410
Student Transportation Services 11-000-270-XXX1,591,4261,787,2761,910,354
Other Support Services 11-000-290-XXX17500
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,568,8852,830,1972,873,213
Food Services 11-000-310-XXX164,241100,00085,636
Total Support Services Expenditures 15,488,81318,874,68320,175,896
TOTAL GENERAL CURRENT EXPENSE 20,486,87724,168,66426,239,515
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040461500
Equipment 12-XXX-XXX-73X27,27517,14041,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX042,14665,500
TOTAL CAPITAL EXPENDITURES 27,27559,747107,000
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX042,56241,000
Support Services 13-422-200-XXX05,7149,330
Total Summer School 048,27650,330
TOTAL SPECIAL SCHOOLS 048,27650,330
Transfer of Funds to Charter Schools 10-000-100-56X17,21817,90617,204
OPERATING BUDGET GRAND TOTAL 20,531,37024,294,59326,414,049
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX021,1000
Instructional Supplement Aid:
Instruction 20-214-100-XXX26,10326,1030
TOTAL INSTRUCTIONAL SUPPLEMENT AID 26,10326,1030
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX7,8358,2167,000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX071,21860,000
Nonpublic Handicapped Services 20-XXX-XXX-XXX019,14016,000
Nonpublic Nursing Services 20-XXX-XXX-XXX11,32111,3489,700
Nonpublic Technology Initiative 20-XXX-XXX-XXX6,1605,8805,000
Other Special Projects 20-XXX-XXX-XXX103,87358,05649,300
Total State Projects 155,292199,961147,000
Federal Projects:
Title I 20-XXX-XXX-XXX130,656112,02895,225
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX325,113375,435319,000
Other Special Projects 20-XXX-XXX-XXX42,37145,8321,079
Total Federal Projects 498,140533,295415,304
TOTAL GRANTS AND ENTITLEMENTS 653,432754,356562,304
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX60,20663,78462,216
TOTAL REPAYMENT OF DEBT 60,20663,78462,216
Total Expenditures 21,245,00825,112,73327,038,569

 

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 Budget1,053,265556,614510,291460,291
  Repayment of Debt034340
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve5,4498,5088,9699,469
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve1,654,6602,896,9481,614,2660
      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 Cost11,38512,45812,87213,66014,606
Total Classroom Instruction6,5947,2296,9817,3168,241
Classroom-Salaries and Benefits6,2677,0006,6726,9597,648
Classroom-General Supplies and Textbooks296204248277524
Classroom-Purchased Services and Other3225618070
Total Support Services2,0852,3402,6892,8342,852
Support Services-Salaries and Benefits1,6761,7742,3352,4412,397
Total Administrative Costs1,1891,2551,4811,6521,633
Administration-Salaries and Benefits9301,0001,1971,3411,313
Total Operations and Maintenance of Plant1,3221,4171,6171,7461,764
Operations & Maintenance of Plant-Salary & Ben.7898249471,001959
Total Food Services Costs9017810311092
Total Extracurricular Costs00000
Total Equipment Costs313001944
Employee Benefits as a % of Salaries2830.734.634.632.8

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.

 

Unusual Revenues and Appropriations
SourceAmountDescription
Dissolution Revenue511,818 Payment from Lower Camden County Distric
Total Unusual Revenues511,818 

 

Shared Services
  • LAWN MAINTENANCE
  • SEWR PUMP STATION MAINTENANCE
  • SHARED SPECIAL EDUCATION PROGRAMS
  • SUPPLY PURCHASING CONSORTIUM
  • MIDDLE AND HIGH SCHOOL EDUCATION
  • SNOW REMOVAL

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy11,502,118 (A)
Estimated Net Taxable Valuation (as of 02/01/2008)470,813,600 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1002.4430 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy11,564,300 (D)
Estimated Net Taxable Valuation (as of 02/01/2008)470,813,600 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1002.4562 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy11,502,118 (G)
Estimated Equalized Valuation (as of 10/01/2007)875,882,169 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.3132 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy11,564,300 (J)
Estimated Equalized Valuation (as of 10/01/2007)875,882,169 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.3203 (L)