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User Friendly Budgets
2009

CAMDEN - MOUNT EPHRAIM BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time368386430
spacing
Pupils on Roll - Special Full-Time798787
Private School Placements980
spacing
Pupils Sent to Other Districts-Reg Prog157145157
Pupils Sent to Other Dists-Spec Ed Prog324453
Pupils Received466
Pupils in State Facilities110

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 400,000 0
Revenues from Local Sources:
Local Tax Levy 10-1210 4,569,774 4,486,749 5,010,991
Tuition 10-1300 149,299 183,500 229,128
Interest Earned on Capital Reserve Funds 10-1XXX 45 0 0
Other Restricted Miscellaneous Revenues 10-1XXX 0 29,988 76,243
Unrestricted Miscellaneous Revenues 10-1XXX 31,147 25,000 25,000
SUBTOTAL  4,750,265 4,725,237 5,341,362
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 2,469,391 0 0
Transportation Aid 10-3120 50,599 0 0
Special Education Aid 10-3130 542,932 0 0
Bilingual Education 10-3140 10,512 0 0
Extraordinary Aid 10-3131 34,259 83,020 83,020
Consolidated Aid 10-3195 74,171 0 0
Additional Formula Aid 10-3196 192,812 0 0
Other State Aids 10-3XXX 75,823 0 0
Categorical Special Education Aid 10-3132 0 305,507 326,822
Equalization Aid 10-3176 0 3,352,698 3,319,607
Categorical Security Aid 10-3177 0 54,404 65,454
Categorical Transportation Aid 10-3121 0 47,646 48,372
SUBTOTAL  3,450,499 3,843,275 3,843,275
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 0 6,583
SUBTOTAL  0 0 6,583
Actual Revenues (Over)/Under Expenditures  283,183 0 0
TOTAL OPERATING BUDGET  8,483,947 8,968,512 9,191,220
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 41,440 2,526 0
Revenues from State Sources:
Instructional Supplement Aid 20-3214 18,432 0 0
Other Restricted Entitlements 20-32XX 19,000 0 0
TOTAL REVENUES FROM STATE SOURCES  37,432 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 34,434 32,055 32,055
I.D.E.A. Part B (Handicapped) 20-4420-4429 158,158 160,785 160,785
Other 20-4XXX 27,146 27,771 27,771
TOTAL REVENUES FROM FEDERAL SOURCES  219,738 220,611 220,611
TOTAL GRANTS AND ENTITLEMENTS  298,610 223,137 220,611
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 35,550 15,000
Transfers from Other Funds 40-5200 38,788 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 529,800 540,281 523,075
TOTAL REVENUES FROM LOCAL SOURCES  529,800 540,281 523,075
Revenues from State Sources:
Debt Service Aid Type II 40-3160 119,146 117,919 116,604
TOTAL LOCAL REPAYMENT OF DEBT  687,734 693,750 654,679
Actual Revenues (Over)/Under Expenditures  11,191 0 0
TOTAL REPAYMENT OF DEBT  698,925 693,750 654,679
TOTAL REVENUES/SOURCES  9,481,482 9,885,399 10,066,510

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,771,6101,790,8231,712,659
Special Education 11-2XX-100-XXX797,482803,791904,466
Basic Skills/Remedial 11-230-100-XXX67,10791,71085,581
Bilingual Education 11-240-100-XXX10,74410,5120
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX11,24119,05016,360
Support Services:
Tuition 11-000-100-XXX2,682,9722,894,0523,041,600
Health Services 11-000-213-XXX108,863119,998124,725
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217306,014375,105423,509
Child Study Teams 11-000-219-XXX200,281258,630270,948
Improvement of Instructional Services 11-000-221-XXX49,30555,99057,175
Educational Media Services - School Library 11-000-222-XXX73,12684,87286,443
Instructional Staff Training Services 11-000-223-XXX18,17817,70015,400
General Administration 11-000-230-XXX335,899378,778353,446
School Administration 11-000-240-XXX123,95584,63786,894
Central Svcs & Admin Info Technology 11-000-25X-XXX170,085176,733170,835
Operation and Maintenance of Plant Services 11-000-26X-XXX624,206580,086629,927
Student Transportation Services 11-000-270-XXX170,343194,459169,798
Personal Services - Employee Benefits 11-XXX-XXX-2XX947,5361,021,5861,041,454
Food Services 11-000-310-XXX15,00010,0000
Total Support Services Expenditures 5,825,7636,252,6266,472,154
TOTAL GENERAL CURRENT EXPENSE 8,483,9478,968,5129,191,220
CAPITAL EXPENDITURES
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 8,483,9478,968,5129,191,220
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX41,4402,5260
Instructional Supplement Aid:
Instruction 20-214-100-XXX18,43200
TOTAL INSTRUCTIONAL SUPPLEMENT AID 18,43200
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX19,00000
Total State Projects 37,43200
Federal Projects:
Title I 20-XXX-XXX-XXX34,43432,05532,055
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX158,158160,785160,785
Other Special Projects 20-XXX-XXX-XXX27,14627,77127,771
Total Federal Projects 219,738220,611220,611
TOTAL GRANTS AND ENTITLEMENTS 298,610223,137220,611
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX698,925693,750654,679
TOTAL REPAYMENT OF DEBT 698,925693,750654,679
Total Expenditures 9,481,4829,885,39910,066,510

 

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 Budget754,463471,23671,23671,236
  Repayment of Debt53,55042,35915,0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1,1711,2151,2151,215
      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 Cost11,35812,67711,29212,43111,566
Total Classroom Instruction6,6908,1086,4297,0726,473
Classroom-Salaries and Benefits6,3007,5245,9636,5666,025
Classroom-General Supplies and Textbooks255432322336307
Classroom-Purchased Services and Other135152144170141
Total Support Services1,7681,6962,0992,3262,286
Support Services-Salaries and Benefits1,4741,2581,7291,9041,903
Total Administrative Costs1,4661,4141,4591,6011,411
Administration-Salaries and Benefits1,1961,0581,0911,1871,106
Total Operations and Maintenance of Plant1,3881,4011,2411,3621,357
Operations & Maintenance of Plant-Salary & Ben.611503602648672
Total Food Services Costs03419210
Total Extracurricular Costs2725455040
Total Equipment Costs00000
Employee Benefits as a % of Salaries24.725.826.426.426.1

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
  • ACES - statewide consortium for the purchase of electricity & natural gas
  • ACT - statewide consortium for the purchase of telephone services
  • ED Date - statewide consortium for the purchase of school supplies
  • Pittsgrove - area consortium for the purchase of paper
  • SPELL JIF - area consortium for the purchase of liability insurance
  • Interlocal agreements with Bellmawr Public Works - various projects
  • Recyling - Borough and Abitibi Recycling to collect and remove recycled
  • materials from the district schools
  • Mt. Ephraim Borough - shared services including snow plowing gasoline
  • purchases and networking with Public Works Department
  • CAMNET - technology services through county-wide consortium
  • Camden County Educational Services Commission - transportation services
  • and special education student evaluations and services as needed
  • NJ State Contracts - lease of copiers through state contract
  • Professional Development for Staff - area consortium to maximize training
  • /professional development opportunities at a lesser cost

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,010,991 (A)
Estimated Net Taxable Valuation (as of 01/14/2009)175,011,202 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1002.8632 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy5,534,066 (D)
Estimated Net Taxable Valuation (as of 01/14/2009)175,011,202 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1003.1621 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,010,991 (G)
Estimated Equalized Valuation (as of 10/01/2008)322,306,225 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.5547 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy5,534,066 (J)
Estimated Equalized Valuation (as of 10/01/2008)322,306,225 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.7170 (L)