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User Friendly Budgets
2009

CAMDEN - BROOKLAWN BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time276274274
spacing
Pupils on Roll - Special Full-Time403737
Private School Placements144
spacing
Pupils Sent to Other Districts-Reg Prog616968
Pupils Sent to Other Dists-Spec Ed Prog191516
Pupils Received730
Pupils in State Facilities120

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 87,264 73,540
Withdrawal from Tuition Reserve-for Tuition adj. 10-311 0 75,000 75,000
Revenues from Local Sources:
Local Tax Levy 10-1210 1,017,497 1,017,497 1,017,497
Unrestricted Miscellaneous Revenues 10-1XXX 52,242 12,000 10,000
SUBTOTAL  1,069,739 1,029,497 1,027,497
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 1,387,532 0 0
School Choice Aid 10-3116 731,192 291,642 305,064
Transportation Aid 10-3120 30,915 0 0
Special Education Aid 10-3130 250,650 0 0
Consolidated Aid 10-3195 39,170 0 0
Additional Formula Aid 10-3196 156,444 0 0
Other State Aids 10-3XXX 154,203 0 0
Categorical Special Education Aid 10-3132 0 198,958 202,487
Equalization Aid 10-3176 0 3,278,031 3,398,957
Categorical Security Aid 10-3177 0 63,583 75,830
Categorical Transportation Aid 10-3121 0 8,522 21,700
SUBTOTAL  2,750,106 3,840,736 4,004,038
Actual Revenues (Over)/Under Expenditures  97,324 0 0
TOTAL OPERATING BUDGET  3,917,169 5,032,497 5,180,075
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 500 0 0
Revenues from State Sources:
Early Childhood Program Aid 20-3211 143,407 0 0
Demonstrably Effective Program Aid 20-3212 79,767 0 0
Preschool Education Aid 20-3218 0 73,625 74,970
Other Restricted Entitlements 20-32XX 84,615 0 0
TOTAL REVENUES FROM STATE SOURCES  307,789 73,625 74,970
Revenues from Federal Sources:
Title I 20-4411-4416 75,467 102,679 77,009
I.D.E.A. Part B (Handicapped) 20-4420-4429 92,706 92,653 71,906
Other 20-4XXX 13,559 9,600 0
TOTAL REVENUES FROM FEDERAL SOURCES  181,732 204,932 148,915
TOTAL GRANTS AND ENTITLEMENTS  490,021 278,557 223,885
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 528
Transfers from Other Funds 40-5200 1,835 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 141,308 163,094 170,786
TOTAL REVENUES FROM LOCAL SOURCES  141,308 163,094 170,786
TOTAL LOCAL REPAYMENT OF DEBT  143,143 163,094 171,314
Actual Revenues (Over)/Under Expenditures  9,951 0 0
TOTAL REPAYMENT OF DEBT  153,094 163,094 171,314
TOTAL REVENUES/SOURCES  4,560,284 5,474,148 5,575,274

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,163,9991,440,3151,421,888
Special Education 11-2XX-100-XXX226,780227,240372,498
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX18,07121,50021,500
School Sponsored Athletics 11-402-100-XXX11,45617,50027,000
Support Services:
Tuition 11-000-100-XXX805,3801,084,8121,299,573
Attendance and Social Work Services 11-000-211-XXX0500500
Health Services 11-000-213-XXX52,44863,44872,502
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21712,67730,000130,000
Child Study Teams 11-000-219-XXX161,170182,38198,059
Improvement of Instructional Services 11-000-221-XXX43,84291,02861,000
Educational Media Services - School Library 11-000-222-XXX32,83335,90738,500
Instructional Staff Training Services 11-000-223-XXX2,3927,50010,500
General Administration 11-000-230-XXX166,962163,776180,360
School Administration 11-000-240-XXX12,86914,45710,957
Central Svcs & Admin Info Technology 11-000-25X-XXX141,012146,729145,512
Operation and Maintenance of Plant Services 11-000-26X-XXX254,186365,904410,000
Student Transportation Services 11-000-270-XXX77,26972,500126,000
Personal Services - Employee Benefits 11-XXX-XXX-2XX701,029832,000666,070
Food Services 11-000-310-XXX32,79435,0000
Total Support Services Expenditures 2,496,8633,125,9423,249,533
TOTAL GENERAL CURRENT EXPENSE 3,917,1694,832,4975,092,419
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X075,00087,656
Facilities Acquisition and Construction Services 12-000-4XX-XXX0125,0000
TOTAL CAPITAL EXPENDITURES 0200,00087,656
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 3,917,1695,032,4975,180,075
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX50000
Early Childhood Program Aid:
Instruction 20-218-100-XXX131,10663,62574,970
Support Services 20-218-200-XXX12,30110,0000
TOTAL PRESCHOOL EDUCATION AID 143,40773,62574,970
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX37,75600
Support Services 20-212-200-XXX37,12700
Facilities Acquisition and Construction Services 20-212-400-XXX4,88400
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 79,76700
Other State Projects:
Instruction 20-217-100-XXX46,73300
Support Services 20-217-200-XXX4,76700
TOTAL TARA USED TO SUPPORT PROGRAMS 51,50000
Other Special Projects 20-XXX-XXX-XXX33,11500
Total State Projects 307,78973,62574,970
Federal Projects:
Title I 20-XXX-XXX-XXX75,467102,67977,009
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX92,70692,65371,906
Other Special Projects 20-XXX-XXX-XXX13,5599,6000
Total Federal Projects 181,732204,932148,915
TOTAL GRANTS AND ENTITLEMENTS 490,021278,557223,885
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX153,094163,094171,314
TOTAL REPAYMENT OF DEBT 153,094163,094171,314
Total Expenditures 4,560,2845,474,1485,575,274

 

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 Budget360,698337,264250,000200,000
  Repayment of Debt10,4795285280
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1111
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve87,26423,54023,5400
      Tuition Reserve150,000150,00075,0000
      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 Cost9,53410,56111,71512,05412,032
Total Classroom Instruction6,3976,7607,2837,4947,585
Classroom-Salaries and Benefits6,0206,3006,7396,9346,922
Classroom-General Supplies and Textbooks153354442454470
Classroom-Purchased Services and Other224106103106193
Total Support Services8981,3261,6061,6531,541
Support Services-Salaries and Benefits8069201,1601,193964
Total Administrative Costs1,3191,3281,3101,3481,320
Administration-Salaries and Benefits1,0411,0631,0601,0911,043
Total Operations and Maintenance of Plant7719171,2611,2971,402
Operations & Maintenance of Plant-Salary & Ben.290339422434366
Total Food Services Costs541071091130
Total Extracurricular Costs94124145150184
Total Equipment Costs016234241282
Employee Benefits as a % of Salaries30.336.838.538.529.4

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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
  • 1.Cafeteria services with the Stratord Board of Edcuation and Nutri-Serve
  • 2.Transportation services with Gloucester City Board of ED.
  • 3.Interlocal Govt'l with the Borough of Brooklawn.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,017,497 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)79,062,642 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.2870 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,188,283 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)79,062,642 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.5030 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,017,497 (G)
Estimated Equalized Valuation (as of 10/01/2008)151,371,101 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.6722 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,188,283 (J)
Estimated Equalized Valuation (as of 10/01/2008)151,371,101 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.7850 (L)