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User Friendly Budgets
2009

CAMDEN - LAUREL SPRINGS BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time149170171
spacing
Pupils on Roll - Special Full-Time131114
Private School Placements544
spacing
Pupils Sent to Other Districts-Reg Prog139143171
Pupils Sent to Other Dists-Spec Ed Prog35373
Pupils in State Facilities011

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 67,435 242,287
Revenues from Local Sources:
Local Tax Levy 10-1210 2,520,291 2,551,598 2,527,750
Unrestricted Miscellaneous Revenues 10-1XXX 99,665 8,000 0
SUBTOTAL  2,619,956 2,559,598 2,527,750
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 812,780 0 0
Supplemental Core Curriculum Standards Aid 10-3112 129,138 0 0
Transportation Aid 10-3120 20,349 0 0
Special Education Aid 10-3130 215,514 0 0
Bilingual Education 10-3140 4,636 0 0
Stabilization Aid 10-3171 141,147 0 0
Consolidated Aid 10-3195 33,465 0 0
Additional Formula Aid 10-3196 83,693 0 0
Other State Aids 10-3XXX 21,592 0 0
Categorical Special Education Aid 10-3132 0 176,235 184,725
Equalization Aid 10-3176 0 1,551,047 1,538,699
Categorical Security Aid 10-3177 0 24,450 26,958
Categorical Transportation Aid 10-3121 0 14,951 16,301
SUBTOTAL  1,462,314 1,766,683 1,766,683
Adjustment for Prior Year Encumbrances  0 1,443 0
Actual Revenues (Over)/Under Expenditures  -131,886 0 0
TOTAL OPERATING BUDGET  3,950,384 4,395,159 4,536,720
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 254 116 0
Revenues from State Sources:
Instructional Supplement Aid 20-3214 9,921 0 0
TOTAL REVENUES FROM STATE SOURCES  9,921 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 33,037 37,848 30,149
I.D.E.A. Part B (Handicapped) 20-4420-4429 77,278 75,911 62,283
Other 20-4XXX 24,465 16,849 11,960
TOTAL REVENUES FROM FEDERAL SOURCES  134,780 130,608 104,392
TOTAL GRANTS AND ENTITLEMENTS  144,955 130,724 104,392
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 1,250
Revenues from Local Sources:
Local Tax Levy 40-1210 20,000 119,044 128,533
Miscellaneous 40-1XXX 0 50,000 0
TOTAL REVENUES FROM LOCAL SOURCES  20,000 169,044 128,533
Revenues from State Sources:
Debt Service Aid Type II 40-3160 0 113,100 86,833
TOTAL LOCAL REPAYMENT OF DEBT  20,000 282,144 216,616
Actual Revenues (Over)/Under Expenditures  -1,250 0 0
TOTAL REPAYMENT OF DEBT  18,750 282,144 216,616
TOTAL REVENUES/SOURCES  4,114,089 4,808,027 4,857,728

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX734,851825,597869,451
Special Education 11-2XX-100-XXX146,718157,064164,153
Basic Skills/Remedial 11-230-100-XXX25,15159,46665,251
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX2,8452500
School Sponsored Athletics 11-402-100-XXX02,3502,400
Community Services Programs/Operations 11-800-330-XXX1,6113,5003,650
Support Services:
Tuition 11-000-100-XXX2,071,8522,219,9932,291,273
Attendance and Social Work Services 11-000-211-XXX0400400
Health Services 11-000-213-XXX51,49153,48056,200
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21789,170101,510112,806
Guidance 11-000-218-XXX1,07312,6374,107
Child Study Teams 11-000-219-XXX47,69957,89957,954
Improvement of Instructional Services 11-000-221-XXX9894400
Educational Media Services - School Library 11-000-222-XXX15,95719,42121,064
Instructional Staff Training Services 11-000-223-XXX2894,6214,530
General Administration 11-000-230-XXX127,867134,414135,622
School Administration 11-000-240-XXX66,32470,35072,138
Central Svcs & Admin Info Technology 11-000-25X-XXX53,21463,04956,365
Operation and Maintenance of Plant Services 11-000-26X-XXX174,112213,390211,400
Student Transportation Services 11-000-270-XXX77,34180,22882,842
Personal Services - Employee Benefits 11-XXX-XXX-2XX261,830315,100325,114
Total Support Services Expenditures 3,039,2083,346,9323,431,815
TOTAL GENERAL CURRENT EXPENSE 3,950,3844,395,1594,536,720
CAPITAL EXPENDITURES
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 3,950,3844,395,1594,536,720
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX2541160
Instructional Supplement Aid:
Instruction 20-214-100-XXX9,92100
TOTAL INSTRUCTIONAL SUPPLEMENT AID 9,92100
Other State Projects:
Total State Projects 9,92100
Federal Projects:
Title I 20-XXX-XXX-XXX33,03737,84830,149
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX77,27875,91162,283
Other Special Projects 20-XXX-XXX-XXX24,46516,84911,960
Total Federal Projects 134,780130,608104,392
TOTAL GRANTS AND ENTITLEMENTS 144,955130,724104,392
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX18,750282,144216,616
TOTAL REPAYMENT OF DEBT 18,750282,144216,616
Total Expenditures 4,114,0894,808,0274,857,728

 

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 Budget183,676250,000197,3440
  Repayment of Debt01,2501,2500
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1,1131,1131,1131,113
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve120,627184,746184,746139,803
      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 Cost9,35811,19610,95711,57411,690
Total Classroom Instruction5,5756,8576,8717,0557,271
Classroom-Salaries and Benefits5,0246,1346,3446,5206,660
Classroom-General Supplies and Textbooks379494338323410
Classroom-Purchased Services and Other173229189213201
Total Support Services1,1491,4231,2931,5451,541
Support Services-Salaries and Benefits728747726809760
Total Administrative Costs1,5451,7841,6391,7471,688
Administration-Salaries and Benefits1,1481,3771,2881,3411,302
Total Operations and Maintenance of Plant1,0601,1001,1191,1911,153
Operations & Maintenance of Plant-Salary & Ben.518118515953
Total Food Services Costs00000
Total Extracurricular Costs1122171816
Total Equipment Costs20000
Employee Benefits as a % of Salaries21.523.92824.925

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
  • We purchase a bulk of our food products from Eastern Regional HS.
  • Our property and casualty insurance is purchased through a Joint
  • Insurance Fund.
  • Our health insurance is purchased through a Joint Insurance
  • Fund.
  • We share a superintendent with Stratford Board of Education.
  • We share custodial and maintenance services with Stratford Board of
  • Education.
  • We are involved with an electric and gas consortium.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,527,750 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)82,452,800 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1003.0657 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,656,283 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)82,452,800 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1003.2216 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,527,750 (G)
Estimated Equalized Valuation (as of 10/01/2008)155,184,210 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.6289 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,656,283 (J)
Estimated Equalized Valuation (as of 10/01/2008)155,184,210 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.7117 (L)