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User Friendly Budgets
2010

CAMDEN - BERLIN TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time499494500
spacing
Pupils on Roll - Special Full-Time96109109
Private School Placements988
spacing
Pupils Sent to Other Districts-Reg Prog171169173
Pupils Sent to Other Dists-Spec Ed Prog574545
Pupils Received111
Pupils in State Facilities200

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 168,860 352,773
Withdrawal from Maint. Reserve 10-310 0 0 250,000
Withdrawal from Tuition Reserve-Excess over adj. 10-311 0 200,000 480,000
Revenues from Local Sources:
Local Tax Levy 10-1210 7,511,850 7,511,850 7,416,156
Tuition 10-1300 33,380 97,736 46,309
Unrestricted Miscellaneous Revenues 10-1XXX 468,708 96,255 18,691
SUBTOTAL  8,013,938 7,705,841 7,481,156
Revenues from State Sources:
Extraordinary Aid 10-3131 14,840 16,996 16,996
Other State Aids 10-3XXX 3,725 0 0
Categorical Special Education Aid 10-3132 415,086 401,422 254,523
Equalization Aid 10-3176 4,457,214 3,619,396 4,396,297
Categorical Security Aid 10-3177 133,440 124,015 0
Categorical Transportation Aid 10-3121 315,386 373,994 0
SUBTOTAL  5,339,691 4,535,823 4,667,816
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 9,410 0
Equalization Aid - ARRA ESF 16-4520 0 772,398 0
Equalization Aid - ARRA GSF 17-4521 0 29,901 0
SUBTOTAL  0 811,709 0
Actual Revenues (Over)/Under Expenditures  -240,409 0 0
TOTAL OPERATING BUDGET  13,113,220 13,422,233 13,231,745
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Preschool Education Aid 20-3218 73,339 81,902 92,000
TOTAL REVENUES FROM STATE SOURCES  73,339 81,902 92,000
Revenues from Federal Sources:
Title I 20-4411-4416 136,468 125,401 121,075
I.D.E.A. Part B (Handicapped) 20-4420-4429 152,971 147,288 135,249
Other 20-4XXX 59,864 54,276 50,760
TOTAL REVENUES FROM FEDERAL SOURCES  349,303 326,965 307,084
TOTAL GRANTS AND ENTITLEMENTS  422,642 408,867 399,084
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 0 302,471 427,946
TOTAL REVENUES FROM LOCAL SOURCES  0 302,471 427,946
Revenues from State Sources:
Debt Service Aid Type II 40-3160 0 189,085 154,954
TOTAL LOCAL REPAYMENT OF DEBT  0 491,556 582,900
TOTAL REPAYMENT OF DEBT  0 491,556 582,900
TOTAL REVENUES/SOURCES  13,535,862 14,322,656 14,213,729
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  13,535,862 14,322,656 14,213,729

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,990,7983,014,3452,481,003
Special Education 11-2XX-100-XXX1,066,5681,148,8931,451,213
Basic Skills/Remedial 11-230-100-XXX140,785155,265142,105
Bilingual Education 11-240-100-XXX58,14461,31364,158
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX44,46561,50557,100
School Sponsored Athletics 11-402-100-XXX17,36633,45036,450
Support Services:
Tuition 11-000-100-XXX3,631,7563,420,0033,589,467
Attendance and Social Work Services 11-000-211-XXX43,14546,08042,005
Health Services 11-000-213-XXX110,711117,854123,817
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217135,221140,852273,834
Guidance 11-000-218-XXX120,463112,326113,692
Child Study Teams 11-000-219-XXX551,876491,756419,170
Improvement of Instructional Services 11-000-221-XXX78,35485,00589,813
Educational Media Services - School Library 11-000-222-XXX164,624209,838178,986
Instructional Staff Training Services 11-000-223-XXX39,80940,70014,100
General Administration 11-000-230-XXX309,214344,839332,144
School Administration 11-000-240-XXX228,033245,593206,243
Central Svcs & Admin Info Technology 11-000-25X-XXX226,891165,368194,420
Operation and Maintenance of Plant Services 11-000-26X-XXX861,039963,121853,271
Student Transportation Services 11-000-270-XXX631,163614,810611,031
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,662,7951,949,3171,957,723
Total Support Services Expenditures 8,795,0948,947,4628,999,716
TOTAL GENERAL CURRENT EXPENSE 13,113,22013,422,23313,231,745
CAPITAL EXPENDITURES
OPERATING BUDGET GRAND TOTAL 13,113,22013,422,23313,231,745
SPECIAL GRANTS AND ENTITLEMENTS
Preschool Education Aid:
Instruction 20-218-100-XXX73,33973,33992,000
Support Services 20-218-200-XXX08,5630
TOTAL PRESCHOOL EDUCATION AID 73,33981,90292,000
Other State Projects:
Total State Projects 73,33981,90292,000
Federal Projects:
Title I 20-XXX-XXX-XXX136,468125,401121,075
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX152,971147,288135,249
Other Special Projects 20-XXX-XXX-XXX59,86454,27650,760
Total Federal Projects 349,303326,965307,084
TOTAL GRANTS AND ENTITLEMENTS 422,642408,867399,084
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX0491,556582,900
TOTAL REPAYMENT OF DEBT 0491,556582,900
Total Expenditures 13,535,86214,322,65614,213,729
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 13,535,86214,322,65614,213,729

 

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 Budget729,966438,568426,26673,493
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve90,000701,666701,666701,666
      Adult Education Programs0000
      Maintenance Reserve000-250,000
      Legal Reserve134,022224,168224,168224,168
      Tuition Reserve500,000680,000480,0000
      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 Cost15,72715,41916,27015,70414,981
Total Classroom Instruction9,1519,3259,7709,4308,974
Classroom-Salaries and Benefits8,1128,5388,9988,6858,315
Classroom-General Supplies and Textbooks564381386373256
Classroom-Purchased Services and Other475406386372403
Total Support Services2,4462,6012,6842,5902,618
Support Services-Salaries and Benefits1,7962,0882,3162,2362,283
Total Administrative Costs1,8151,5771,5591,5041,471
Administration-Salaries and Benefits1,3221,1891,1041,0661,098
Legal Costs00939044
Total Operations and Maintenance of Plant1,9981,6251,8261,7631,559
Operations & Maintenance of Plant-Salary & Ben.661635728702646
Total Food Services Costs00000
Total Extracurricular Costs143128203196192
Total Equipment Costs5100000
Employee Benefits as a % of Salaries30.527.530.830.832.2

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
  • During the past 2 yrs, the district has shared our Spec.Ed. Director with
  • another district. Due to retirement, this will continue but on a more
  • liberal basis equating in additional savings for all involved districts.
  • The district will see a decrease in central office staff, creating saving
  • s. Much of transportation to outside facilities is shared with Camden ESC
  • . The district practices joint purchasing of supplies and utilities. The
  • local municipality and district share facilities,transportation, and fuel
  • costs. We accept students from other districts to save funds for both
  • districts. Upon request of the Co. Exec. Superintendent, the district
  • submitted an action plan for pursuing additional shared services with the
  • districts of Pine Hill and Clementon. These districts meet regularly to
  • discuss and plan for future sharing of services in order to reduce costs.

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy7,416,156 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)344,824,838 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1002.1507 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy7,844,102 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)344,824,838 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1002.2748 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy7,416,156 (G)
Estimated Equalized Valuation (as of 10/01/2009)585,251,846 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1001.2672 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy7,844,102 (J)
Estimated Equalized Valuation (as of 10/01/2009)585,251,846 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1001.3403 (L)

 

Administrative Salaries
Employee Name: Brian Betze 
Job TitleSuperintendent 
Base Annual Salary137,184 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract09/01/2003 
  Ending Date of Contract 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 20 
  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
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount12,000 
  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: Unknown 
Job TitleBusiness Administrator 
Base Annual Salary85,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 20 
  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
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount6,000 
  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