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User Friendly Budgets
2009

CAMDEN - GLOUCESTER TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time6,7126,5806,580
spacing
Pupils on Roll - Special Full-Time908941941
Private School Placements736774
spacing
Pupils Sent to Other Districts-Reg Prog9914
Pupils Sent to Other Dists-Spec Ed Prog354246
Pupils Received151817

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 3,688,165 3,704,705 2,189,181
Budgeted Fund Balance - Tuition Adjustment 10-303 190,000 0 0
Withdrawal from Cap Res-for Local Share 10-307 0 0 1,966,949
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 0 3,547,688 0
Withdrawal from Tuition Reserve-Excess over adj. 10-311 0 170,000 154,000
Revenues from Local Sources:
Local Tax Levy 10-1210 39,707,454 38,400,784 38,400,784
Interest Earned on Capital Reserve Funds 10-1XXX 35,132 20,000 8,000
Unrestricted Miscellaneous Revenues 10-1XXX 2,205,217 465,081 387,836
SUBTOTAL  41,947,803 38,885,865 38,796,620
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 27,343,061 0 0
Supplemental Core Curriculum Standards Aid 10-3112 3,299,332 0 0
Transportation Aid 10-3120 1,530,367 0 0
Special Education Aid 10-3130 4,780,934 0 0
Bilingual Education 10-3140 66,450 0 0
Extraordinary Aid 10-3131 173,974 0 0
Consolidated Aid 10-3195 882,001 0 0
Additional Formula Aid 10-3196 2,310,002 0 0
Other State Aids 10-3XXX 169,620 139,695 0
Categorical Special Education Aid 10-3132 0 3,686,285 3,733,583
Equalization Aid 10-3176 0 43,866,636 45,682,637
Categorical Security Aid 10-3177 0 905,137 952,115
Categorical Transportation Aid 10-3121 0 1,604,969 1,919,052
SUBTOTAL  40,555,741 50,202,722 52,287,387
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 0 83,300
SUBTOTAL  0 0 83,300
Adjustment for Prior Year Encumbrances  0 167,817 0
Actual Revenues (Over)/Under Expenditures  1,210,666 0 0
TOTAL OPERATING BUDGET  83,714,210 96,678,797 95,477,437
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Demonstrably Effective Program Aid 20-3212 255,969 0 0
Instructional Supplement Aid 20-3214 390,939 0 0
Other Restricted Entitlements 20-32XX 1,489,607 485,000 507,000
TOTAL REVENUES FROM STATE SOURCES  2,136,515 485,000 507,000
Revenues from Federal Sources:
Title I 20-4411-4416 981,513 587,714 518,404
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,809,438 1,250,000 1,503,039
Other 20-4XXX 304,912 285,000 230,000
TOTAL REVENUES FROM FEDERAL SOURCES  3,095,863 2,122,714 2,251,443
TOTAL GRANTS AND ENTITLEMENTS  5,232,378 2,607,714 2,758,443
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 136,794 108,341
Revenues from Local Sources:
Local Tax Levy 40-1210 2,188,166 2,469,323 2,442,713
Miscellaneous 40-1XXX 108,340 0 0
TOTAL REVENUES FROM LOCAL SOURCES  2,296,506 2,469,323 2,442,713
Revenues from State Sources:
Debt Service Aid Type II 40-3160 1,464,018 1,878,956 1,722,356
TOTAL LOCAL REPAYMENT OF DEBT  3,760,524 4,485,073 4,273,410
Actual Revenues (Over)/Under Expenditures  -101,397 0 0
TOTAL REPAYMENT OF DEBT  3,659,127 4,485,073 4,273,410
TOTAL REVENUES/SOURCES  92,605,715 103,771,584 102,509,290

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX29,735,54933,179,43232,524,765
Special Education 11-2XX-100-XXX7,158,9348,010,9728,539,165
Basic Skills/Remedial 11-230-100-XXX220,106262,700370,355
Bilingual Education 11-240-100-XXX223,871318,109345,235
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX312,133341,700357,077
School Sponsored Athletics 11-402-100-XXX249,088275,343290,493
Other Supplemental/At-Risk Programs 11-424-XXX-XXX001,180,850
Community Services Programs/Operations 11-800-330-XXX5,0735,0006,000
Support Services:
Tuition 11-000-100-XXX4,452,3884,952,3304,512,000
Attendance and Social Work Services 11-000-211-XXX16,57042,15025,408
Health Services 11-000-213-XXX1,022,9901,019,4991,251,114
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2171,046,3031,174,2751,227,858
Guidance 11-000-218-XXX1,409,5061,510,6501,716,942
Child Study Teams 11-000-219-XXX1,507,5281,702,3041,814,894
Improvement of Instructional Services 11-000-221-XXX637,207760,1351,429,244
Educational Media Services - School Library 11-000-222-XXX618,548741,045917,049
Instructional Staff Training Services 11-000-223-XXX27,92674,60081,200
General Administration 11-000-230-XXX1,122,1981,034,8001,125,314
School Administration 11-000-240-XXX3,192,9783,326,9863,412,961
Central Svcs & Admin Info Technology 11-000-25X-XXX2,148,9792,557,9412,526,304
Deposit to Maintenance Reserve 10-606650,00000
Operation and Maintenance of Plant Services 11-000-26X-XXX6,573,7877,454,1947,334,259
Student Transportation Services 11-000-270-XXX5,914,5856,304,2405,903,214
Deposit to Sale/Lease-Back Reserve 10-605300,00000
Personal Services - Employee Benefits 11-XXX-XXX-2XX12,295,46513,775,92913,991,954
Food Services 11-000-310-XXX335,000300,000200,000
Total Support Services Expenditures 42,321,95846,731,07847,469,715
TOTAL GENERAL CURRENT EXPENSE 81,176,71289,124,33491,083,655
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-6041,193,1423,547,6882,189,181
Interest Earned on Capital Reserve 10-604020,0008,000
Equipment 12-XXX-XXX-73X1,253,329190,98148,466
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-93103,716,7251,966,949
TOTAL CAPITAL EXPENDITURES 2,446,4717,475,3944,212,596
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX86,54971,010139,666
Total Summer School 86,54971,010139,666
TOTAL SPECIAL SCHOOLS 86,54971,010139,666
Transfer of Funds to Charter Schools 10-000-100-56X4,4788,05941,520
OPERATING BUDGET GRAND TOTAL 83,714,21096,678,79795,477,437
GRANTS AND ENTITLEMENTS
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX231,56900
Support Services 20-212-200-XXX24,40000
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 255,96900
Instructional Supplement Aid:
Instruction 20-214-100-XXX381,84900
Support Services 20-214-200-XXX9,09000
TOTAL INSTRUCTIONAL SUPPLEMENT AID 390,93900
Other State Projects:
Instruction 20-217-100-XXX896,32100
Support Services 20-217-200-XXX13,17900
TOTAL TARA USED TO SUPPORT PROGRAMS 909,50000
Nonpublic Textbooks 20-XXX-XXX-XXX37,73245,00045,000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX223,769186,000228,000
Nonpublic Handicapped Services 20-XXX-XXX-XXX134,630164,000144,000
Nonpublic Nursing Services 20-XXX-XXX-XXX71,19558,00058,000
Nonpublic Technology Initiative 20-XXX-XXX-XXX32,12632,00032,000
Other Special Projects 20-XXX-XXX-XXX80,65500
Total State Projects 2,136,515485,000507,000
Federal Projects:
Title I 20-XXX-XXX-XXX981,513587,714518,404
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,809,4381,250,0001,503,039
Other Special Projects 20-XXX-XXX-XXX304,912285,000230,000
Total Federal Projects 3,095,8632,122,7142,251,443
TOTAL GRANTS AND ENTITLEMENTS 5,232,3782,607,7142,758,443
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX3,659,1274,485,0734,273,410
TOTAL REPAYMENT OF DEBT 3,659,1274,485,0734,273,410
Total Expenditures 92,605,715103,771,584102,509,290

 

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 Budget2,200,0971,985,0832,228,0661,930,220
  Repayment of Debt143,738245,135108,3410
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve525,8782,504,1522,524,1522,754,384
      Adult Education Programs0000
      Maintenance Reserve0650,000650,000650,000
      Legal Reserve6,940,8295,739,0231,891,3350
      Tuition Reserve514,000476,000306,000152,000
      Current Expense Emergency Reserve00300,000300,000
  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 Cost8,6689,09510,17610,31810,688
Total Classroom Instruction5,7726,1166,7506,8406,988
Classroom-Salaries and Benefits5,5615,8916,4796,5656,703
Classroom-General Supplies and Textbooks207217261264270
Classroom-Purchased Services and Other58101014
Total Support Services9359991,1211,1381,362
Support Services-Salaries and Benefits8519031,0261,0401,243
Total Administrative Costs8969961,0701,0861,106
Administration-Salaries and Benefits726769837848873
Total Operations and Maintenance of Plant9209501,0701,0881,073
Operations & Maintenance of Plant-Salary & Ben.425451485492514
Total Food Services Costs3944394027
Total Extracurricular Costs839098100104
Total Equipment Costs2616519256
Employee Benefits as a % of Salaries24.624.424.824.824

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
  • Please see attached narrative on district Shared Services.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy38,400,784 (A)
Estimated Net Taxable Valuation (as of 01/07/2009)2,452,313,140 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.5659 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy40,843,497 (D)
Estimated Net Taxable Valuation (as of 01/07/2009)2,452,313,140 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.6655 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy38,400,784 (G)
Estimated Equalized Valuation (as of 10/01/2008)4,820,589,508 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.7966 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy40,843,497 (J)
Estimated Equalized Valuation (as of 10/01/2008)4,820,589,508 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.8473 (L)