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User Friendly Budgets
2009

CAMDEN - GLOUCESTER CITY

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time1,7361,7321,772
Pupils on Roll Reg Accr. Adult High Sch107129134
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Pupils on Roll - Special Full-Time392373388
Private School Placements211823
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Pupils Sent to Other Districts-Reg Prog336
Pupils Sent to Other Dists-Spec Ed Prog201423
Pupils Received788580
Pupils in State Facilities444

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,750,000 4,265,489
Revenues from Local Sources:
Local Tax Levy 10-1210 2,858,502 2,976,018 3,095,058
Tuition 10-1300 735,393 840,606 1,005,988
Transportation Fees from Individuals 10-1410 5,288 0 0
Transportation Fees from Other LEAs 10-1420-1440 0 4,000 4,000
Unrestricted Miscellaneous Revenues 10-1XXX 327,776 90,000 100,000
SUBTOTAL  3,926,959 3,910,624 4,205,046
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 10,382,971 0 0
Supplemental Core Curriculum Standards Aid 10-3112 499,805 0 0
Education Opportunity Aid 10-3117 15,695,400 0 0
Discretionary Education Opportunity Aid 10-3118 1,484,720 0 0
Transportation Aid 10-3120 176,557 0 0
Special Education Aid 10-3130 1,856,157 0 0
Bilingual Education 10-3140 1,186 0 0
Stabilization Aid 10-3171 74,037 0 0
Aid for Adult and Post-Graduate Programs 10-3191 158,238 0 0
Extraordinary Aid 10-3131 67,897 43,885 0
Consolidated Aid 10-3195 180,217 0 0
Other State Aids 10-3XXX 3,970 0 0
Categorical Special Education Aid 10-3132 0 947,830 948,494
Equalization Aid 10-3176 0 19,425,801 19,342,551
Categorical Security Aid 10-3177 0 532,352 544,898
Adjustment Aid 10-3178 0 9,349,125 9,427,770
Categorical Transportation Aid 10-3121 0 163,153 154,548
SUBTOTAL  30,581,155 30,462,146 30,418,261
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 115,711 2,500 79,466
SUBTOTAL  115,711 2,500 79,466
Adjustment for Prior Year Encumbrances  0 846,306 0
Actual Revenues (Over)/Under Expenditures  -2,399,448 0 0
TOTAL OPERATING BUDGET  32,224,377 36,971,576 38,968,262
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 0 1,902 0
Revenues from State Sources:
Early Childhood Program Aid 20-3211 1,081,818 0 0
Demonstrably Effective Program Aid 20-3212 753,249 0 0
Preschool Education Aid 20-3218 0 2,710,563 2,896,218
Other Restricted Entitlements 20-32XX 1,213,500 705,223 589,494
TOTAL REVENUES FROM STATE SOURCES  3,048,567 3,415,786 3,485,712
Revenues from Federal Sources:
Title I 20-4411-4416 618,036 1,272,980 770,715
I.D.E.A. Part B (Handicapped) 20-4420-4429 752,538 746,987 597,287
Vocational Education 20-4430 0 17,004 0
Other 20-4XXX 696,478 254,478 151,035
TOTAL REVENUES FROM FEDERAL SOURCES  2,067,052 2,291,449 1,519,037
Transfers from Operating Budget-PreK 20-5200 2,027,623 312,155 375,000
TOTAL GRANTS AND ENTITLEMENTS  7,143,242 6,021,292 5,379,749
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 398,831 523,302 487,420
TOTAL REVENUES FROM LOCAL SOURCES  398,831 523,302 487,420
Revenues from State Sources:
Debt Service Aid Type II 40-3160 807,686 784,753 730,942
TOTAL LOCAL REPAYMENT OF DEBT  1,206,517 1,308,055 1,218,362
Actual Revenues (Over)/Under Expenditures  139,763 0 0
TOTAL REPAYMENT OF DEBT  1,346,280 1,308,055 1,218,362
TOTAL REVENUES/SOURCES  40,713,899 44,300,923 45,566,373
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Operating Budget-PreK 20-5200 2,027,623 312,155 375,000
TOTAL REVENUES/SOURCES NET OF TRANSFERS  38,686,276 43,988,768 45,191,373

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,352,086805,789882,838
Support Services:
Tuition 11-000-100-XXX1,526,3322,239,6092,007,033
Health Services 11-000-213-XXX11,09048,85450,150
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2174,20000
Guidance 11-000-218-XXX31,059106,748110,164
Child Study Teams 11-000-219-XXX1,113,8201,251,9661,294,536
Improvement of Instructional Services 11-000-221-XXX187,559298,651360,355
Educational Media Services - School Library 11-000-222-XXX23,40029,87036,920
Instructional Staff Training Services 11-000-223-XXX4,86110,50010,500
General Administration 11-000-230-XXX597,427764,395689,144
School Administration 11-000-240-XXX61,552163,256155,356
Central Svcs & Admin Info Technology 11-000-25X-XXX481,264584,476584,464
Operation and Maintenance of Plant Services 11-000-26X-XXX3,761,8594,270,0844,380,016
Student Transportation Services 11-000-270-XXX900,5861,165,9951,135,456
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,741,0482,524,7002,829,200
Total Support Services Expenditures 10,446,05713,459,10413,643,294
TOTAL GENERAL CURRENT EXPENSE 12,798,14314,264,89314,526,132
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X147,48261,27026,900
Facilities Acquisition and Construction Services 12-000-4XX-XXX69,924608,0972,015,489
TOTAL CAPITAL EXPENDITURES 217,406669,3672,042,389
SPECIAL SCHOOLS
Accredited Evening/Adult High School/Post-Graduate:
Instruction 13-601-100-XXX139,812150,921167,573
Support Services 13-601-200-XXX1,38710,11012,220
Total Accredited Evening/Adult HS/Post-Grad. 141,199161,031179,793
Adult Education - Local:
Instruction 13-602-100-XXX7,73100
Support Services 13-602-200-XXX15,29818,00015,000
Total Adult Education - Local 23,02918,00015,000
TOTAL SPECIAL SCHOOLS 164,228179,031194,793
Transfer of Funds to Charter Schools 10-000-100-56X28,72730,16240,000
General Fund Contribution to SBB 10-000-520-93019,015,87321,828,12322,164,948
OPERATING BUDGET GRAND TOTAL 32,224,37736,971,57638,968,262
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX01,9020
Early Childhood Program Aid:
Instruction 20-218-100-XXX1,552,6771,639,8731,624,317
Support Services 20-218-200-XXX1,556,7641,382,8451,637,901
Facilities Acquisition and Construction Services 20-218-400-XXX009,000
TOTAL PRESCHOOL EDUCATION AID 3,109,4413,022,7183,271,218
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX113,91500
Support Services 20-212-200-XXX197,00600
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 310,92100
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX50,58157,93349,243
Nonpublic Auxiliary Services 20-XXX-XXX-XXX255,725367,230310,295
Nonpublic Handicapped Services 20-XXX-XXX-XXX99,134151,813129,041
Nonpublic Nursing Services 20-XXX-XXX-XXX78,59078,20466,473
Nonpublic Technology Initiative 20-XXX-XXX-XXX39,64440,52034,442
Other Special Projects 20-XXX-XXX-XXX689,8269,5230
Total State Projects 4,633,8623,727,9413,860,712
Federal Projects:
Title I 20-XXX-XXX-XXX618,0361,272,980770,715
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX752,538746,987597,287
Vocational Education 20-XXX-XXX-XXX017,0040
Other Special Projects 20-XXX-XXX-XXX696,478254,478151,035
Total Federal Projects 2,067,0522,291,4491,519,037
Grant & Entitlements Cont to SBB 20-XXX-XXX-930442,32800
TOTAL GRANTS AND ENTITLEMENTS 7,143,2426,021,2925,379,749
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,346,2801,308,0551,218,362
TOTAL REPAYMENT OF DEBT 1,346,2801,308,0551,218,362
Total Expenditures 40,713,89944,300,92345,566,373

 

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 Budget2,203,0672,362,7822,862,782612,782
  Repayment of Debt139,763000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve212,4852,083,3862,015,4890
      Tuition Reserve0000
      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 Cost15,20614,67916,04616,83516,789
Total Classroom Instruction8,8918,3519,0769,5099,389
Classroom-Salaries and Benefits8,3298,0148,6249,0148,962
Classroom-General Supplies and Textbooks284242312318298
Classroom-Purchased Services and Other27895140177129
Total Support Services2,6922,5892,8552,8813,053
Support Services-Salaries and Benefits2,2732,1952,4492,4222,634
Total Administrative Costs1,3461,3081,4701,6881,579
Administration-Salaries and Benefits1,0611,0221,0861,2551,165
Total Operations and Maintenance of Plant1,8802,0222,2172,3412,351
Operations & Maintenance of Plant-Salary & Ben.9558931,0681,0791,102
Total Food Services Costs00000
Total Extracurricular Costs300344362391391
Total Equipment Costs178113486943
Employee Benefits as a % of Salaries33.129.832.131.733.2

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.

 

Advertised Blended Resource SBB Statement
Budget CategoryAccount2007-082008-092009-10
Resources:
General Fund Contribution 15-520019,015,87321,828,12322,164,948
Adjustment for Prior Year Encumbrances 0157,1210
Restricted State Entitlements 15-32XX442,32800
Total SBB Resources 19,458,20121,985,24422,164,948
Appropriations:
Instruction 15-XXX-100-XXX12,384,16613,992,86414,002,184
Support Services 15-XXX-2XX-XXX6,901,0717,784,5557,990,126
Equipment 15-XXX-XXX-73X91,90584,12256,058
Total SBB Appropriations 19,366,29621,985,24422,164,948

 

Shared Services
  • * City of Gloucester - School Resource Officer at High School
  • * City of Gloucester - gas & diesel fuel
  • * Brooklawn - Receiving district for High School students
  • * Brooklawn - Transportation jointure to Camden County Vo-Tech
  • * Camden County Purchasing Co-operative for paper & office supplies
  • * Camden County Educational Svcs Comm-Bedside instruction-NP & facilities
  • * Camden County Educational Svcs Comm-Transport-special needs students
  • * Gloucester County Institute for Technology - swimming pool rental
  • * Gloucester County SSSD - Occupational Therapy & Physical Therapy
  • * Camden County Department of Health - Non Public Nursing Services
  • * Burl&Cam Co Educators Ins Consortium-NJSBAIG-joint insurance fund
  • * Urban Superintendents Association - shared legal services
  • * Alliance for Competitive Energy Services (ACES)-gas coop-Hess Corp.
  • * Abbott Consortium for Technology (ACT)
  • * Rental of HS gymnasium to area dance studios
  • * Rental of HS gymnasium to wrestling foundation
  • * Title III consortia with Lindenwold School District for LEP supplies
  • * Gloucester County College - cooperative student/teacher services
  • * Rutgers University - joint professional development services
  • * Rowan University - joint professional development services
  • * EIRC - NJ After 3 & Abbott Wrap Around Services

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,095,058 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)358,046,217 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.8644 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,582,478 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)358,046,217 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.0006 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,095,058 (G)
Estimated Equalized Valuation (as of 10/01/2008)653,078,363 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.4739 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,582,478 (J)
Estimated Equalized Valuation (as of 10/01/2008)653,078,363 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.5486 (L)