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User Friendly Budgets
2009

CAMDEN - CLEMENTON BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time445447457
spacing
Pupils on Roll - Special Full-Time748177
Private School Placements101013
spacing
Pupils Sent to Other Districts-Reg Prog160151186
Pupils Sent to Other Dists-Spec Ed Prog614849
Pupils Received2100
Pupils in State Facilities320

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 361,550 376,686
Withdrawal from Tuition Reserve-Excess over adj. 10-311 0 0 200,000
Revenues from Local Sources:
Local Tax Levy 10-1210 3,636,393 3,636,393 3,622,183
Tuition 10-1300 11,196 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 1,944 300 100
Other Restricted Miscellaneous Revenues 10-1XXX 0 56,124 0
Unrestricted Miscellaneous Revenues 10-1XXX 435,392 200,000 65,000
SUBTOTAL  4,084,925 3,892,817 3,687,283
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 3,030,484 0 0
Supplemental Core Curriculum Standards Aid 10-3112 65,928 0 0
Transportation Aid 10-3120 226,197 0 0
Special Education Aid 10-3130 597,567 0 0
Bilingual Education 10-3140 15,183 0 0
Stabilization Aid 10-3171 160,793 0 0
Extraordinary Aid 10-3131 29,719 0 29,719
Consolidated Aid 10-3195 82,729 0 0
Additional Formula Aid 10-3196 281,676 0 0
Other State Aids 10-3XXX 187,043 0 0
Categorical Special Education Aid 10-3132 0 361,559 355,241
Equalization Aid 10-3176 0 5,477,971 5,707,282
Categorical Security Aid 10-3177 0 159,999 179,282
Categorical Transportation Aid 10-3121 0 210,726 278,963
SUBTOTAL  4,677,319 6,210,255 6,550,487
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 39,647 6,114 17,000
SUBTOTAL  39,647 6,114 17,000
Adjustment for Prior Year Encumbrances  0 16,003 0
Actual Revenues (Over)/Under Expenditures  -213,768 0 0
TOTAL OPERATING BUDGET  8,588,123 10,486,739 10,831,456
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 113 0 0
Demonstrably Effect Prog Aid - Pr Year Carryover 20-3212 21 0 0
Early Childhood Program Aid 20-3211 306,620 0 0
Demonstrably Effective Program Aid 20-3212 191,628 0 0
Preschool Education Aid 20-3218 0 93,045 93,045
Other Restricted Entitlements 20-32XX 204,060 56,916 62,134
TOTAL REVENUES FROM STATE SOURCES  702,442 149,961 155,179
Revenues from Federal Sources:
Title I 20-4411-4416 215,557 264,718 225,010
I.D.E.A. Part B (Handicapped) 20-4420-4429 176,649 203,498 137,718
Other 20-4XXX 48,144 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  440,350 468,216 362,728
TOTAL GRANTS AND ENTITLEMENTS  1,142,792 618,177 517,907
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 102,007 27,388
Transfers from Other Funds 40-5200 24,426 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 253,451 253,451 328,214
TOTAL REVENUES FROM LOCAL SOURCES  253,451 253,451 328,214
Revenues from State Sources:
Debt Service Aid Type II 40-3160 150,237 145,162 140,088
TOTAL LOCAL REPAYMENT OF DEBT  428,114 500,620 495,690
Actual Revenues (Over)/Under Expenditures  19,773 0 0
TOTAL REPAYMENT OF DEBT  447,887 500,620 495,690
TOTAL REVENUES/SOURCES  10,178,802 11,605,536 11,845,053

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,798,5722,216,7882,217,317
Special Education 11-2XX-100-XXX489,857640,518761,379
Basic Skills/Remedial 11-230-100-XXX7300
Bilingual Education 11-240-100-XXX14,16016,000500
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX9,57213,15416,090
School Sponsored Athletics 11-402-100-XXX16,39726,94831,700
Support Services:
Tuition 11-000-100-XXX3,018,0313,569,3463,889,883
Attendance and Social Work Services 11-000-211-XXX5,85818,88220,647
Health Services 11-000-213-XXX81,32183,35356,183
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217218,305283,883333,755
Guidance 11-000-218-XXX35,51280,85281,270
Child Study Teams 11-000-219-XXX195,938234,906218,359
Improvement of Instructional Services 11-000-221-XXX0029,725
Educational Media Services - School Library 11-000-222-XXX23,11167,25295,008
Instructional Staff Training Services 11-000-223-XXX1,2715,1004,500
General Administration 11-000-230-XXX361,502313,076276,490
School Administration 11-000-240-XXX208,444218,115186,568
Central Svcs & Admin Info Technology 11-000-25X-XXX206,421216,398210,927
Operation and Maintenance of Plant Services 11-000-26X-XXX487,939574,637454,784
Student Transportation Services 11-000-270-XXX376,452488,253502,300
Deposit to Current Expense Emergency Reserve 10-60750,00050,0000
Personal Services - Employee Benefits 11-XXX-XXX-2XX931,6731,200,1271,344,186
Food Services 11-000-310-XXX27,70605,000
Total Support Services Expenditures 6,179,4847,354,1807,709,585
TOTAL GENERAL CURRENT EXPENSE 8,558,11510,317,58810,736,571
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604072,83850,000
Interest Earned on Capital Reserve 10-6040300100
Equipment 12-XXX-XXX-73X0014,785
Facilities Acquisition and Construction Services 12-000-4XX-XXX30,00896,01330,000
TOTAL CAPITAL EXPENDITURES 30,008169,15194,885
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 8,588,12310,486,73910,831,456
GRANTS AND ENTITLEMENTS
Early Childhood Program Aid:
Instruction 20-218-100-XXX284,32586,20385,538
Support Services 20-218-200-XXX22,4086,8427,507
TOTAL PRESCHOOL EDUCATION AID 306,73393,04593,045
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX122,82100
Support Services 20-212-200-XXX68,82800
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 191,64900
Other State Projects:
Instruction 20-217-100-XXX110,64600
TOTAL TARA USED TO SUPPORT PROGRAMS 110,64600
Nonpublic Textbooks 20-XXX-XXX-XXX2,8782,8502,850
Nonpublic Auxiliary Services 20-XXX-XXX-XXX43,07830,04035,258
Nonpublic Handicapped Services 20-XXX-XXX-XXX15,45818,63518,635
Nonpublic Nursing Services 20-XXX-XXX-XXX3,8983,5513,551
Nonpublic Technology Initiative 20-XXX-XXX-XXX2,0401,8401,840
Other Special Projects 20-XXX-XXX-XXX26,06200
Total State Projects 702,442149,961155,179
Federal Projects:
Title I 20-XXX-XXX-XXX215,557264,718225,010
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX176,649203,498137,718
Other Special Projects 20-XXX-XXX-XXX48,14400
Total Federal Projects 440,350468,216362,728
TOTAL GRANTS AND ENTITLEMENTS 1,142,792618,177517,907
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX0500,620495,690
Additional State School Building Aid-Ch.177 40-702-510-XXX447,88700
Total Additional State School Building Aid 447,88700
TOTAL REPAYMENT OF DEBT 447,887500,620495,690
Total Expenditures 10,178,80211,605,53611,845,053

 

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 Budget533,877641,269524,831175,453
  Repayment of Debt94,16874,39527,3880
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve56,585158,529231,667281,767
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve255,112232,42027,3080
      Tuition Reserve200,000400,000400,000200,000
      Current Expense Emergency Reserve050,000100,000100,000
  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 Cost9,96710,74811,41611,95212,055
Total Classroom Instruction6,2196,5696,8157,1597,438
Classroom-Salaries and Benefits5,7596,2106,3796,7376,861
Classroom-General Supplies and Textbooks310287253273388
Classroom-Purchased Services and Other15072184148189
Total Support Services1,1611,3821,6571,7251,879
Support Services-Salaries and Benefits8799681,0581,1171,238
Total Administrative Costs1,4991,5651,6531,7151,588
Administration-Salaries and Benefits1,1651,2121,2721,3291,316
Total Operations and Maintenance of Plant9111,0631,1521,207979
Operations & Maintenance of Plant-Salary & Ben.436539482509512
Total Food Services Costs8354009
Total Extracurricular Costs41608691105
Total Equipment Costs000028
Employee Benefits as a % of Salaries282629.629.732.9

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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
  • The district is involved in several shared services. We are active in
  • the E-Rate Program; ACT; ACES: BCIP Insurance Pool, which has had no
  • increase in property insurance in the past two years; Camden County
  • Purchasing; Camden County ESC for transportation of vocational and
  • special education students. We share Channel 19 with Pine Hill School
  • District; we use Global Connect as a source of information to our
  • parents. We are still working with the Borough for shared service
  • for trash removal.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,622,183 (A)
Estimated Net Taxable Valuation (as of 01/01/2009)172,608,175 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1002.0985 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,950,397 (D)
Estimated Net Taxable Valuation (as of 01/01/2009)172,608,175 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1002.2887 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,622,183 (G)
Estimated Equalized Valuation (as of 10/01/2008)289,727,632 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.2502 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,950,397 (J)
Estimated Equalized Valuation (as of 10/01/2008)289,727,632 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.3635 (L)