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User Friendly Budgets
2010

CAMDEN - BERLIN BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time697710728
spacing
Pupils on Roll - Special Full-Time115125126
Private School Placements667
spacing
Pupils Sent to Other Districts-Reg Prog022
Pupils Sent to Other Dists-Spec Ed Prog343
Pupils Received101

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 141,254 0
Revenues from Local Sources:
Local Tax Levy 10-1210 5,888,340 5,926,097 6,163,141
Other Local Governmental Units - Unrestricted 10-12XX 0 39,513 0
Tuition 10-1300 13,509 0 9,430
Other Restricted Miscellaneous Revenues 10-1XXX 0 93,102 11,000
Unrestricted Miscellaneous Revenues 10-1XXX 42,889 2,500 2,500
SUBTOTAL  5,944,738 6,061,212 6,186,071
Revenues from State Sources:
Extraordinary Aid 10-3131 66,451 20,000 0
Other State Aids 10-3XXX 1,566 0 0
Categorical Special Education Aid 10-3132 429,225 426,289 262,054
Equalization Aid 10-3176 2,786,446 2,946,179 2,904,554
Categorical Security Aid 10-3177 66,719 68,294 0
Categorical Transportation Aid 10-3121 176,303 219,384 0
SUBTOTAL  3,526,710 3,680,146 3,166,608
Actual Revenues (Over)/Under Expenditures  100,975 0 0
TOTAL OPERATING BUDGET  9,572,423 9,882,612 9,352,679
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 2,690 2,690 2,690
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 243,458 293,139 249,918
TOTAL REVENUES FROM STATE SOURCES  243,458 293,139 249,918
Revenues from Federal Sources:
Title I 20-4411-4416 50,141 53,150 45,178
I.D.E.A. Part B (Handicapped) 20-4420-4429 201,447 196,434 164,564
Other 20-4XXX 34,172 8,925 7,586
TOTAL REVENUES FROM FEDERAL SOURCES  285,760 258,509 217,328
TOTAL GRANTS AND ENTITLEMENTS  531,908 554,338 469,936
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1,462 0
Revenues from Local Sources:
Local Tax Levy 40-1210 575,687 596,348 629,870
Miscellaneous 40-1XXX 1,775 0 0
TOTAL REVENUES FROM LOCAL SOURCES  577,462 596,348 629,870
Revenues from State Sources:
Debt Service Aid Type II 40-3160 172,227 173,282 147,962
TOTAL LOCAL REPAYMENT OF DEBT  749,689 771,092 777,832
Actual Revenues (Over)/Under Expenditures  13,301 0 0
TOTAL REPAYMENT OF DEBT  762,990 771,092 777,832
TOTAL REVENUES/SOURCES  10,867,321 11,208,042 10,600,447
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  10,867,321 11,208,042 10,600,447

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX3,233,7973,496,2633,069,540
Special Education 11-2XX-100-XXX1,186,4721,231,3581,190,773
Basic Skills/Remedial 11-230-100-XXX49,98769,73250,551
Bilingual Education 11-240-100-XXX17,32418,37518,651
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX15,58118,93115,930
School Sponsored Athletics 11-402-100-XXX62,68869,34547,500
Support Services:
Tuition 11-000-100-XXX460,011487,686378,931
Attendance and Social Work Services 11-000-211-XXX32,48833,78743,429
Health Services 11-000-213-XXX90,816101,73795,380
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217182,474212,330155,795
Guidance 11-000-218-XXX80,27983,07932,300
Child Study Teams 11-000-219-XXX278,084265,233244,125
Improvement of Instructional Services 11-000-221-XXX7507505,750
Educational Media Services - School Library 11-000-222-XXX106,778108,14494,855
General Administration 11-000-230-XXX346,415281,173249,151
School Administration 11-000-240-XXX354,355349,512326,718
Central Svcs & Admin Info Technology 11-000-25X-XXX253,343289,004296,121
Operation and Maintenance of Plant Services 11-000-26X-XXX662,046662,912599,070
Student Transportation Services 11-000-270-XXX446,822485,499437,559
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,526,2741,571,8901,954,678
Total Support Services Expenditures 4,820,9354,932,7364,913,862
TOTAL GENERAL CURRENT EXPENSE 9,386,7849,836,7409,306,807
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X20,40127,29227,292
Facilities Acquisition and Construction Services 12-000-4XX-XXX165,23818,58018,580
TOTAL CAPITAL EXPENDITURES 185,63945,87245,872
OPERATING BUDGET GRAND TOTAL 9,572,4239,882,6129,352,679
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX2,6902,6902,690
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX18,47219,66016,711
Nonpublic Auxiliary Services 20-XXX-XXX-XXX110,292137,638116,992
Nonpublic Handicapped Services 20-XXX-XXX-XXX76,838107,52791,398
Nonpublic Nursing Services 20-XXX-XXX-XXX24,93623,31419,817
Nonpublic Technology Initiative 20-XXX-XXX-XXX12,92000
Other Special Projects 20-XXX-XXX-XXX05,0005,000
Total State Projects 243,458293,139249,918
Federal Projects:
Title I 20-XXX-XXX-XXX50,14153,15045,178
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX201,447196,434164,564
Other Special Projects 20-XXX-XXX-XXX34,1728,9257,586
Total Federal Projects 285,760258,509217,328
TOTAL GRANTS AND ENTITLEMENTS 531,908554,338469,936
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX762,990771,092777,832
TOTAL REPAYMENT OF DEBT 762,990771,092777,832
Total Expenditures 10,867,32111,208,04210,600,447
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 10,867,32111,208,04210,600,447

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/08
Audited
Balance
6/30/09
Estimated
Balance
6/30/10
Estimated
Balance
6/30/11
Unassigned:
  General Operating Budget288,850268,03236,94036,940
  Repayment of Debt12,712-58900
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve211,323213,46693,62893,628
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2007-08
Actual
2008-09
Actual
2009-10
Original
Budget
2009-10
Revised
Budget
2010-11
Proposed
Budget
Total Comparative Per Pupil Cost9,48110,33910,69910,6129,939
Total Classroom Instruction6,0966,8147,1487,0886,699
Classroom-Salaries and Benefits5,6666,3626,7536,6976,383
Classroom-General Supplies and Textbooks246289247244173
Classroom-Purchased Services and Other184164148146143
Total Support Services1,1261,1661,2001,1741,016
Support Services-Salaries and Benefits1,0571,0671,1061,066898
Total Administrative Costs1,2431,2891,2671,2871,269
Administration-Salaries and Benefits1,037899956957985
Legal Costs00484847
Total Operations and Maintenance of Plant854903906886806
Operations & Maintenance of Plant-Salary & Ben.420439484469410
Total Food Services Costs00000
Total Extracurricular Costs11311612712699
Total Equipment Costs1925313332
Employee Benefits as a % of Salaries24.225.923.724.634.3

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2010 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 2009-10 revised appropriations and 2010-11 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
  • Berlin Borough School District will maintain multiple shared service agre
  • ements in order to provide enhanced services/programming to our students
  • and/or to realize cost savings. This budget introuduces the shared servic
  • es of our Child Study Team Supervisor with another local district. The th
  • ree year estimated cost savings as a result of shared services through Ju
  • ne 30, 2011 is $649,767.
  • Shared Service/Position (Berlin/Other District)
  • Superintendent of Schools (60/40)
  • CST Supervisor (65/35)
  • Music Teacher (50/50)
  • The following Shared Service Agreements are in place:
  • Trash, Recycling, Snow Removal, Athletic Fields - Borough of Berlin
  • Technology Schools and Services - E-Rate
  • Transporation - Camden County Educational Services Commission
  • Utilities - gas: PEPCO Energy, Electric; ACES
  • Non Public Nursing - Camden County
  • Country Wide Purchasing Consortium
  • Community Education & Recreation Program
  • Crossing Guards
  • Insurance Consortiums - NJSBAIG/BACCEIC & SAIF

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,163,141 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)411,175,965 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1001.4989 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,793,011 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)411,175,965 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1001.6521 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,163,141 (G)
Estimated Equalized Valuation (as of 10/01/2009)813,195,096 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.7579 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,793,011 (J)
Estimated Equalized Valuation (as of 10/01/2009)813,195,096 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.8353 (L)

 

Administrative Salaries
Employee Name: Frank Domin 
Job TitleBusiness Administrator 
Base Annual Salary115,347 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 15 
  Contracted Number of Annual Sick Days12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days 11 
  Description of Other Contracted Non-working DaysLegal Holidays 
Benefits: 
Allowances3,330 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount9,760 
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: James Lavender 
Job TitleSuperintendent 
Base Annual Salary90,000 
Full Time Equivalents (FTE)0.6 
Shared with another district?
Shared County 
Shared District1720 
Shared Job TitleSuperintendent/Business Admini 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract09/01/2008 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 12 
  Contracted Number of Annual Sick Days
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days 11 
  Description of Other Contracted Non-working DaysLegal Holidays 
Benefits: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount87 
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments