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User Friendly Budgets
2009

CAMDEN - MERCHANTVILLE BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time307314315
spacing
Pupils on Roll - Special Full-Time555555
Private School Placements10810
spacing
Pupils Sent to Other Districts-Reg Prog545354
Pupils Sent to Other Dists-Spec Ed Prog231413
Pupils Received1206
Pupils in State Facilities122

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 148,192 149,300
Revenues from Local Sources:
Local Tax Levy 10-1210 4,023,585 4,056,997 4,085,669
Other Local Governmental Units - Unrestricted 10-12XX 11,500 11,500 11,500
Tuition 10-1300 31,260 15,000 15,000
Interest Earned on Capital Reserve Funds 10-1XXX 20,509 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 26,565 30,000 15,000
SUBTOTAL  4,113,419 4,113,497 4,127,169
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 167,707 0 0
Supplemental Core Curriculum Standards Aid 10-3112 475,674 0 0
Transportation Aid 10-3120 154,491 0 0
Special Education Aid 10-3130 422,677 0 0
Bilingual Education 10-3140 5,876 0 0
Extraordinary Aid 10-3131 10,408 22,479 0
Consolidated Aid 10-3195 47,180 0 0
Additional Formula Aid 10-3196 93,845 0 0
Other State Aids 10-3XXX 51,329 0 0
Categorical Special Education Aid 10-3132 0 205,523 213,145
Equalization Aid 10-3176 0 1,465,631 1,455,379
Categorical Security Aid 10-3177 0 59,820 62,978
Categorical Transportation Aid 10-3121 0 80,798 80,270
SUBTOTAL  1,429,187 1,834,251 1,811,772
Adjustment for Prior Year Encumbrances  0 35,055 0
Actual Revenues (Over)/Under Expenditures  47,880 0 0
TOTAL OPERATING BUDGET  5,590,486 6,130,995 6,088,241
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 0 84,563 0
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 18,498 0 0
Early Childhood Program Aid 20-3211 166,927 0 0
Demonstrably Effective Program Aid 20-3212 100,451 0 0
Preschool Education Aid 20-3218 0 0 87,390
Other Restricted Entitlements 20-32XX 356,640 289,053 289,053
TOTAL REVENUES FROM STATE SOURCES  642,516 289,053 376,443
Revenues from Federal Sources:
Title I 20-4411-4416 67,400 90,479 68,408
Title VI 20-4417-4418 0 2,039 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 169,023 187,277 112,691
Other 20-4XXX 30,280 32,105 29,500
TOTAL REVENUES FROM FEDERAL SOURCES  266,703 311,900 210,599
TOTAL GRANTS AND ENTITLEMENTS  909,219 685,516 587,042
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 250 0
Revenues from Local Sources:
Local Tax Levy 40-1210 294,835 335,137 287,836
TOTAL REVENUES FROM LOCAL SOURCES  294,835 335,137 287,836
Revenues from State Sources:
Debt Service Aid Type II 40-3160 21,021 20,272 20,521
TOTAL LOCAL REPAYMENT OF DEBT  315,856 355,659 308,357
TOTAL REPAYMENT OF DEBT  315,856 355,659 308,357
TOTAL REVENUES/SOURCES  6,815,561 7,172,170 6,983,640

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,699,1661,892,2782,001,564
Special Education 11-2XX-100-XXX304,195292,706292,207
Basic Skills/Remedial 11-230-100-XXX37,85256,80657,761
Bilingual Education 11-240-100-XXX6,8397,0016,550
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX43,96048,70047,958
Summer School 11-422-XXX-XXX005,820
Support Services:
Tuition 11-000-100-XXX1,109,7491,213,9551,209,178
Health Services 11-000-213-XXX56,99357,65860,326
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217191,190248,416217,977
Guidance 11-000-218-XXX81,428100,842104,460
Child Study Teams 11-000-219-XXX147,852157,807166,245
Improvement of Instructional Services 11-000-221-XXX5,8176,0796,332
Educational Media Services - School Library 11-000-222-XXX6,9479,1208,000
Instructional Staff Training Services 11-000-223-XXX153,3003,300
General Administration 11-000-230-XXX210,057250,717224,111
School Administration 11-000-240-XXX44,14455,82659,221
Central Svcs & Admin Info Technology 11-000-25X-XXX119,885129,808130,717
Operation and Maintenance of Plant Services 11-000-26X-XXX589,003508,820497,238
Student Transportation Services 11-000-270-XXX250,323287,232243,392
Personal Services - Employee Benefits 11-XXX-XXX-2XX605,194698,091692,320
Food Services 11-000-310-XXX12,5445,0005,000
Total Support Services Expenditures 3,431,1413,732,6713,627,817
TOTAL GENERAL CURRENT EXPENSE 5,523,1536,030,1626,039,677
CAPITAL EXPENDITURES
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X67,333100,83348,564
OPERATING BUDGET GRAND TOTAL 5,590,4866,130,9956,088,241
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX084,5630
Early Childhood Program Aid:
Instruction 20-218-100-XXX160,816087,390
Support Services 20-218-200-XXX24,60900
TOTAL PRESCHOOL EDUCATION AID 185,425087,390
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX87,76500
Support Services 20-212-200-XXX12,68600
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 100,45100
Other State Projects:
Instruction 20-217-100-XXX49,59000
Support Services 20-217-200-XXX5,91000
TOTAL TARA USED TO SUPPORT PROGRAMS 55,50000
Nonpublic Textbooks 20-XXX-XXX-XXX18,44419,33019,330
Nonpublic Auxiliary Services 20-XXX-XXX-XXX163,142153,493153,493
Nonpublic Handicapped Services 20-XXX-XXX-XXX79,48376,85176,851
Nonpublic Nursing Services 20-XXX-XXX-XXX25,47625,83325,833
Nonpublic Technology Initiative 20-XXX-XXX-XXX13,17413,54613,546
Other Special Projects 20-XXX-XXX-XXX1,42100
Total State Projects 642,516289,053376,443
Federal Projects:
Title I 20-XXX-XXX-XXX67,40090,47968,408
Title VI 20-XXX-XXX-XXX02,0390
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX169,023187,277112,691
Other Special Projects 20-XXX-XXX-XXX30,28032,10529,500
Total Federal Projects 266,703311,900210,599
TOTAL GRANTS AND ENTITLEMENTS 909,219685,516587,042
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX315,856355,659308,357
TOTAL REPAYMENT OF DEBT 315,856355,659308,357
Total Expenditures 6,815,5617,172,1706,983,640

 

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 Budget283,669289,480289,480243,029
  Repayment of Debt25025000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve115,00080,00080,00080,000
      Legal Reserve149,056251,041102,8490
      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 Cost11,22012,53213,05712,34112,634
Total Classroom Instruction7,2357,8518,3247,5518,046
Classroom-Salaries and Benefits6,8207,2917,8417,0757,434
Classroom-General Supplies and Textbooks218338281237361
Classroom-Purchased Services and Other197222201239251
Total Support Services1,6141,6171,8191,8381,774
Support Services-Salaries and Benefits1,1371,2451,3391,2381,270
Total Administrative Costs1,1021,1941,2851,3561,271
Administration-Salaries and Benefits703739771830794
Total Operations and Maintenance of Plant1,1341,6881,4471,4201,372
Operations & Maintenance of Plant-Salary & Ben.73151156166149
Total Food Services Costs035141414
Total Extracurricular Costs134148168162156
Total Equipment Costs00000
Employee Benefits as a % of Salaries25.823.424.725.223.6

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 through out the County via contracts
  • Pittsgrove BOE - AHERA, PARS
  • Pittsgrove BOE - GCA Custodial Services
  • Pittsgrove BOE - Paper purchasing
  • Non Public Funds Mgmt - Camden County Educational Commission
  • Salem County Special Services School District - Business Administrator/
  • Board Secretary

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,085,669 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)161,241,144 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1002.5339 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,373,505 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)161,241,144 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1002.7124 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,085,669 (G)
Estimated Equalized Valuation (as of 10/01/2008)290,062,234 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.4085 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,373,505 (J)
Estimated Equalized Valuation (as of 10/01/2008)290,062,234 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.5078 (L)