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User Friendly Budgets
2009

CAMDEN - LAWNSIDE BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time273264277
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Pupils on Roll - Special Full-Time252927
Private School Placements151512
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Pupils Sent to Other Districts-Reg Prog159151164
Pupils Sent to Other Dists-Spec Ed Prog474248
Pupils in State Facilities311

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 85,394 136,394
Revenues from Local Sources:
Local Tax Levy 10-1210 4,026,627 4,120,078 4,027,977
Interest Earned on Capital Reserve Funds 10-1XXX 958 150 150
Unrestricted Miscellaneous Revenues 10-1XXX 2,106 22,200 10,000
SUBTOTAL  4,029,691 4,142,428 4,038,127
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 1,449,355 0 0
Transportation Aid 10-3120 133,933 0 0
Special Education Aid 10-3130 511,360 0 0
Stabilization Aid 10-3171 604,951 0 0
Extraordinary Aid 10-3131 12,457 9,764 0
Consolidated Aid 10-3195 46,850 0 0
Additional Formula Aid 10-3196 190,498 0 0
Other State Aids 10-3XXX 111,186 0 0
Categorical Special Education Aid 10-3132 0 267,634 259,326
Equalization Aid 10-3176 0 3,286,195 3,239,441
Categorical Security Aid 10-3177 0 75,883 125,865
Categorical Transportation Aid 10-3121 0 167,301 172,381
SUBTOTAL  3,060,590 3,806,777 3,797,013
Actual Revenues (Over)/Under Expenditures  178,416 0 0
TOTAL OPERATING BUDGET  7,268,697 8,034,599 7,971,534
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 573 0 0
Early Childhood Program Aid 20-3211 233,658 0 0
Demonstrably Effective Program Aid 20-3212 129,034 0 0
Preschool Education Aid 20-3218 0 35,863 37,062
Other Restricted Entitlements 20-32XX 93,744 12,639 10,744
TOTAL REVENUES FROM STATE SOURCES  457,009 48,502 47,806
Revenues from Federal Sources:
Title I 20-4411-4416 154,129 142,561 108,129
I.D.E.A. Part B (Handicapped) 20-4420-4429 90,471 120,966 102,732
Other 20-4XXX 56,985 127,861 0
TOTAL REVENUES FROM FEDERAL SOURCES  301,585 391,388 210,861
TOTAL GRANTS AND ENTITLEMENTS  758,594 439,890 258,667
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 2 0
Revenues from Local Sources:
Local Tax Levy 40-1210 40,135 45,642 39,258
TOTAL REVENUES FROM LOCAL SOURCES  40,135 45,642 39,258
Revenues from State Sources:
Debt Service Aid Type II 40-3160 37,203 36,809 36,390
TOTAL LOCAL REPAYMENT OF DEBT  77,338 82,453 75,648
Actual Revenues (Over)/Under Expenditures  1 0 0
TOTAL REPAYMENT OF DEBT  77,339 82,453 75,648
TOTAL REVENUES/SOURCES  8,104,630 8,556,942 8,305,849

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,063,9891,331,0431,087,483
Special Education 11-2XX-100-XXX268,193269,547263,491
Basic Skills/Remedial 11-230-100-XXX55,40168,50971,347
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX2,5563,5683,676
School Sponsored Athletics 11-402-100-XXX6,51800
Support Services:
Tuition 11-000-100-XXX3,690,6164,064,8224,266,193
Attendance and Social Work Services 11-000-211-XXX03,0003,000
Health Services 11-000-213-XXX66,70570,80072,570
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2171,4001,5001,600
Guidance 11-000-218-XXX024,950500
Child Study Teams 11-000-219-XXX125,987145,944141,608
Improvement of Instructional Services 11-000-221-XXX119,981126,794124,173
Educational Media Services - School Library 11-000-222-XXX29,79332,10033,003
Instructional Staff Training Services 11-000-223-XXX47,34534,10036,900
General Administration 11-000-230-XXX209,060220,318234,878
School Administration 11-000-240-XXX86,49698,12798,322
Central Svcs & Admin Info Technology 11-000-25X-XXX91,16199,74998,478
Operation and Maintenance of Plant Services 11-000-26X-XXX366,783360,416382,058
Student Transportation Services 11-000-270-XXX426,420462,770418,306
Personal Services - Employee Benefits 11-XXX-XXX-2XX560,220597,213613,958
Food Services 11-000-310-XXX30,00000
Total Support Services Expenditures 5,851,9676,342,6036,525,547
TOTAL GENERAL CURRENT EXPENSE 7,248,6248,015,2707,951,544
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040150150
Equipment 12-XXX-XXX-73X9,8409,8409,840
TOTAL CAPITAL EXPENDITURES 9,8409,9909,990
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X10,2339,33910,000
OPERATING BUDGET GRAND TOTAL 7,268,6978,034,5997,971,534
GRANTS AND ENTITLEMENTS
Early Childhood Program Aid:
Instruction 20-218-100-XXX234,23135,86337,062
TOTAL PRESCHOOL EDUCATION AID 234,23135,86337,062
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX78,50900
Support Services 20-212-200-XXX50,52500
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 129,03400
Other State Projects:
Support Services 20-217-200-XXX74,00000
TOTAL TARA USED TO SUPPORT PROGRAMS 74,00000
Nonpublic Textbooks 20-XXX-XXX-XXX01,2011,021
Nonpublic Auxiliary Services 20-XXX-XXX-XXX16,080469399
Nonpublic Handicapped Services 20-XXX-XXX-XXX2,3658,5087,232
Nonpublic Nursing Services 20-XXX-XXX-XXX1,2991,6211,378
Nonpublic Technology Initiative 20-XXX-XXX-XXX0840714
Total State Projects 457,00948,50247,806
Federal Projects:
Title I 20-XXX-XXX-XXX154,129142,561108,129
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX90,471120,966102,732
Other Special Projects 20-XXX-XXX-XXX56,985127,8610
Total Federal Projects 301,585391,388210,861
TOTAL GRANTS AND ENTITLEMENTS 758,594439,890258,667
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX77,33982,45375,648
TOTAL REPAYMENT OF DEBT 77,33982,45375,648
Total Expenditures 8,104,6308,556,9428,305,849

 

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 Budget457,405271,783222,78786,393
  Repayment of Debt3200
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve17,62418,58218,73218,882
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0000
      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 Cost10,58211,87910,87812,06710,905
Total Classroom Instruction5,9646,8506,3817,0525,996
Classroom-Salaries and Benefits5,7456,6306,1766,8245,714
Classroom-General Supplies and Textbooks164220191212263
Classroom-Purchased Services and Other560141618
Total Support Services1,7881,8631,6931,8981,761
Support Services-Salaries and Benefits1,4851,5441,5761,6301,555
Total Administrative Costs1,2911,5021,4441,5971,595
Administration-Salaries and Benefits749986909852970
Total Operations and Maintenance of Plant1,4351,5301,3491,5091,540
Operations & Maintenance of Plant-Salary & Ben.653633589651665
Total Food Services Costs96102000
Total Extracurricular Costs831111212
Total Equipment Costs033313432
Employee Benefits as a % of Salaries23.324.124.925.829.4

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
  • Transportation, child study team and nonpublic services - CCESC
  • Middle School sports, professional development programs - Haddon Heights
  • Insurance - NJSBAIG
  • Medical insurance - Grinspec pool
  • Snow removal - Borough of Lawnside

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,027,977 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)160,728,433 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1002.5061 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,067,235 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)160,728,433 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1002.5305 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,027,977 (G)
Estimated Equalized Valuation (as of 10/01/2008)256,361,381 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.5712 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,067,235 (J)
Estimated Equalized Valuation (as of 10/01/2008)256,361,381 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.5865 (L)