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User Friendly Budgets
2009

CAMDEN - BERLIN TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time495499486
spacing
Pupils on Roll - Special Full-Time939696
Private School Placements1097
spacing
Pupils Sent to Other Districts-Reg Prog206171221
Pupils Sent to Other Dists-Spec Ed Prog61575
Pupils Received1119
Pupils in State Facilities322

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 461,666 168,860
Withdrawal from Tuition Reserve-Excess over adj. 10-311 0 100,000 200,000
Revenues from Local Sources:
Local Tax Levy 10-1210 7,603,528 7,511,850 7,511,850
Tuition 10-1300 53,658 14,000 97,736
Unrestricted Miscellaneous Revenues 10-1XXX 639,109 449,761 96,255
SUBTOTAL  8,296,295 7,975,611 7,705,841
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 2,278,004 0 0
Transportation Aid 10-3120 408,283 0 0
Special Education Aid 10-3130 441,292 0 0
Bilingual Education 10-3140 24,466 0 0
Stabilization Aid 10-3171 699,855 0 0
Extraordinary Aid 10-3131 16,996 11,121 16,996
Consolidated Aid 10-3195 108,623 0 0
Additional Formula Aid 10-3196 273,405 0 0
Other State Aids 10-3XXX 80,231 0 0
Categorical Special Education Aid 10-3132 0 415,086 401,422
Equalization Aid 10-3176 0 4,457,214 4,421,695
Categorical Security Aid 10-3177 0 133,440 124,015
Categorical Transportation Aid 10-3121 0 315,386 373,994
SUBTOTAL  4,331,155 5,332,247 5,338,122
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 0 9,410
SUBTOTAL  0 0 9,410
Adjustment for Prior Year Encumbrances  0 350,005 0
Actual Revenues (Over)/Under Expenditures  -62,222 0 0
TOTAL OPERATING BUDGET  12,565,228 14,219,529 13,422,233
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Early Childhood Program Aid 20-3211 322,948 0 0
Demonstrably Effective Program Aid 20-3212 205,934 0 0
Preschool Education Aid 20-3218 0 81,902 81,902
Other Restricted Entitlements 20-32XX 96,083 0 0
TOTAL REVENUES FROM STATE SOURCES  624,965 81,902 81,902
Revenues from Federal Sources:
Title I 20-4411-4416 167,131 147,530 125,401
I.D.E.A. Part B (Handicapped) 20-4420-4429 0 173,280 147,288
Other 20-4XXX 215,907 63,854 54,276
TOTAL REVENUES FROM FEDERAL SOURCES  383,038 384,664 326,965
TOTAL GRANTS AND ENTITLEMENTS  1,008,003 466,566 408,867
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 318,505 307,555 302,471
TOTAL REVENUES FROM LOCAL SOURCES  318,505 307,555 302,471
Revenues from State Sources:
Debt Service Aid Type II 40-3160 198,151 191,551 189,085
TOTAL LOCAL REPAYMENT OF DEBT  516,656 499,106 491,556
TOTAL REPAYMENT OF DEBT  516,656 499,106 491,556
TOTAL REVENUES/SOURCES  14,089,887 15,185,201 14,322,656

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,389,2613,321,1363,014,345
Special Education 11-2XX-100-XXX972,2571,075,9101,148,893
Basic Skills/Remedial 11-230-100-XXX131,526178,442155,265
Bilingual Education 11-240-100-XXX53,19558,34461,313
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX40,36066,62561,505
School Sponsored Athletics 11-402-100-XXX25,21425,58033,450
Support Services:
Tuition 11-000-100-XXX3,509,8983,585,9723,420,003
Attendance and Social Work Services 11-000-211-XXX31,03345,13546,080
Health Services 11-000-213-XXX102,013112,484117,854
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217162,733132,702140,852
Guidance 11-000-218-XXX121,536137,581112,326
Child Study Teams 11-000-219-XXX527,718587,473491,756
Improvement of Instructional Services 11-000-221-XXX37,48386,26785,005
Educational Media Services - School Library 11-000-222-XXX100,906192,483209,838
Instructional Staff Training Services 11-000-223-XXX30,75382,00040,700
General Administration 11-000-230-XXX319,850397,428344,839
School Administration 11-000-240-XXX259,214246,347245,593
Central Svcs & Admin Info Technology 11-000-25X-XXX248,914260,180165,368
Operation and Maintenance of Plant Services 11-000-26X-XXX1,014,0721,051,998963,121
Student Transportation Services 11-000-270-XXX595,855622,203614,810
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,552,9021,841,5731,949,317
Total Support Services Expenditures 8,614,8809,381,8268,947,462
TOTAL GENERAL CURRENT EXPENSE 12,226,69314,107,86313,422,233
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-6040111,6660
Equipment 12-XXX-XXX-73X280,24100
Facilities Acquisition and Construction Services 12-000-4XX-XXX58,29400
TOTAL CAPITAL EXPENDITURES 338,535111,6660
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 12,565,22814,219,52913,422,233
GRANTS AND ENTITLEMENTS
Early Childhood Program Aid:
Instruction 20-218-100-XXX286,33873,33973,339
Support Services 20-218-200-XXX36,6108,5638,563
TOTAL PRESCHOOL EDUCATION AID 322,94881,90281,902
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX156,57100
Support Services 20-212-200-XXX49,36300
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 205,93400
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX96,08300
Total State Projects 624,96581,90281,902
Federal Projects:
Title I 20-XXX-XXX-XXX167,131147,530125,401
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX0173,280147,288
Other Special Projects 20-XXX-XXX-XXX215,90763,85454,276
Total Federal Projects 383,038384,664326,965
TOTAL GRANTS AND ENTITLEMENTS 1,008,003466,566408,867
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX516,656499,106491,556
TOTAL REPAYMENT OF DEBT 516,656499,106491,556
Total Expenditures 14,089,88715,185,20114,322,656

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/07
Audited
Balance
6/30/08
Estimated
Balance
6/30/09
Estimated
Balance
6/30/10
Unreserved:
  General Operating Budget581,849729,966303,138134,278
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve090,000201,666201,666
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve461,666134,022134,022134,022
      Tuition Reserve300,000500,000400,000200,000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2006-07
Actual
2007-08
Actual
2008-09
Original
Budget
2008-09
Revised
Budget
2009-10
Proposed
Budget
Total Comparative Per Pupil Cost13,75415,72715,60616,77616,270
Total Classroom Instruction8,3789,1518,9349,8889,770
Classroom-Salaries and Benefits7,6988,1128,0799,0218,998
Classroom-General Supplies and Textbooks341564481477386
Classroom-Purchased Services and Other339475375389386
Total Support Services1,9692,4462,7762,7762,684
Support Services-Salaries and Benefits1,6591,7962,1102,1132,316
Total Administrative Costs1,8021,8151,6511,7711,559
Administration-Salaries and Benefits1,2701,3221,1521,1501,104
Total Operations and Maintenance of Plant1,3661,9981,8411,9281,826
Operations & Maintenance of Plant-Salary & Ben.626661688732728
Total Food Services Costs00000
Total Extracurricular Costs82143180184203
Total Equipment Costs164510000
Employee Benefits as a % of Salaries30.530.530.928.130.8

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2009 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 2008-09 revised appropriations and 2009-10 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
  • Gibbsboro School District/Berlin Township Public Schools - Child study te
  • am split per Child Studt Director and LDTC teacher. Snow removal agreemen
  • t with local township. Pine Hill, Clementon and Berlin Township task forc
  • e meetings per discussions and sharing services and working towarys the f
  • uture. Joint transportation agreements with the county. E-rate and Aces o
  • rganizations. CCAVA commision. Pine Hill school busing agreement. 403B pr
  • oviders and NJ School Boards insurance group.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy7,511,850 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)341,616,361 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1002.1989 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy7,814,321 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)341,616,361 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1002.2875 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy7,511,850 (G)
Estimated Equalized Valuation (as of 10/01/2008)599,313,298 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.2534 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy7,814,321 (J)
Estimated Equalized Valuation (as of 10/01/2008)599,313,298 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.3039 (L)