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User Friendly Budgets
2010

CAMDEN - CLEMENTON BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time447444443
spacing
Pupils on Roll - Special Full-Time816580
Private School Placements103115
spacing
Pupils Sent to Other Districts-Reg Prog151141141
Pupils Sent to Other Dists-Spec Ed Prog484843
Pupils Received1066
Pupils in State Facilities233

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 376,686 458,124
Withdrawal from Cap Res-for Local Share 10-307 0 80,596 0
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 0 61,886 0
Withdrawal from Tuition Reserve-for Tuition adj. 10-311 0 200,000 117,548
Withdrawal from Tuition Reserve-Excess over adj. 10-311 0 0 282,452
Revenues from Local Sources:
Local Tax Levy 10-1210 3,636,393 3,622,183 3,767,070
Interest Earned on Capital Reserve Funds 10-1XXX 638 100 100
Unrestricted Miscellaneous Revenues 10-1XXX 314,150 65,000 55,000
SUBTOTAL  3,951,181 3,687,283 3,822,170
Revenues from State Sources:
Extraordinary Aid 10-3131 174,814 29,719 41,665
Other State Aids 10-3XXX 2,958 0 0
Categorical Special Education Aid 10-3132 361,559 355,241 253,148
Equalization Aid 10-3176 5,458,135 4,671,718 5,726,697
Categorical Security Aid 10-3177 159,999 179,282 0
Categorical Transportation Aid 10-3121 210,726 278,963 0
SUBTOTAL  6,368,191 5,514,923 6,021,510
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 20,326 17,000 15,618
Equalization Aid - ARRA ESF 16-4520 0 996,970 0
Equalization Aid - ARRA GSF 17-4521 0 38,594 0
SUBTOTAL  20,326 1,052,564 15,618
Adjustment for Prior Year Encumbrances  0 134,343 0
Actual Revenues (Over)/Under Expenditures  -565,191 0 0
TOTAL OPERATING BUDGET  9,774,507 11,108,281 10,717,422
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Preschool Education Aid - Pr Yr Carryover 20-3218 0 6,453 0
Preschool Education Aid 20-3218 92,678 93,045 125,415
Other Restricted Entitlements 20-32XX 49,703 72,074 72,074
TOTAL REVENUES FROM STATE SOURCES  142,381 171,572 197,489
Revenues from Federal Sources:
Title I 20-4411-4416 237,109 266,362 174,677
Title II 20-4451-4455 0 0 42,593
Title III 20-4491-4494 0 0 2,389
I.D.E.A. Part B (Handicapped) 20-4420-4429 155,690 164,954 147,251
Other 20-4XXX 52,614 275,405 111,047
TOTAL REVENUES FROM FEDERAL SOURCES  445,413 706,721 477,957
TOTAL GRANTS AND ENTITLEMENTS  587,794 878,293 675,446
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 27,388 3,865
Transfers from Other Funds 40-5200 3,865 0 570
Revenues from Local Sources:
Local Tax Levy 40-1210 253,451 328,214 330,079
TOTAL REVENUES FROM LOCAL SOURCES  253,451 328,214 330,079
Revenues from State Sources:
Debt Service Aid Type II 40-3160 145,162 140,088 114,761
TOTAL LOCAL REPAYMENT OF DEBT  402,478 495,690 449,275
Actual Revenues (Over)/Under Expenditures  43,142 0 0
TOTAL REPAYMENT OF DEBT  445,620 495,690 449,275
TOTAL REVENUES/SOURCES  10,807,921 12,482,264 11,842,143
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  10,807,921 12,482,264 11,842,143

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,118,4142,250,9592,183,643
Special Education 11-2XX-100-XXX615,357761,379754,976
Bilingual Education 11-240-100-XXX15,5505000
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX11,70417,0300
School Sponsored Athletics 11-402-100-XXX17,33432,33029,794
Support Services:
Tuition 11-000-100-XXX3,552,2633,864,0823,994,303
Attendance and Social Work Services 11-000-211-XXX16,92020,64716,472
Health Services 11-000-213-XXX79,67956,29356,710
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217240,150342,238253,630
Guidance 11-000-218-XXX78,61781,27082,080
Child Study Teams 11-000-219-XXX198,756218,359224,651
Improvement of Instructional Services 11-000-221-XXX029,72529,725
Educational Media Services - School Library 11-000-222-XXX53,10695,00899,872
Instructional Staff Training Services 11-000-223-XXX3,2614,5000
General Administration 11-000-230-XXX258,391299,490263,134
School Administration 11-000-240-XXX208,367186,568178,624
Central Svcs & Admin Info Technology 11-000-25X-XXX210,301210,927224,096
Operation and Maintenance of Plant Services 11-000-26X-XXX502,179455,555445,879
Student Transportation Services 11-000-270-XXX392,381502,300520,120
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,158,3651,347,8891,333,006
Food Services 11-000-310-XXX8,8995,0000
Total Support Services Expenditures 6,961,6357,719,8517,722,302
TOTAL GENERAL CURRENT EXPENSE 9,739,99410,782,04910,690,715
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604050,0000
Interest Earned on Capital Reserve 10-6040100100
Equipment 12-XXX-XXX-73X044,7850
Facilities Acquisition and Construction Services 12-000-4XX-XXX34,51388,86526,607
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-9310142,4820
TOTAL CAPITAL EXPENDITURES 34,513326,23226,707
OPERATING BUDGET GRAND TOTAL 9,774,50711,108,28110,717,422
SPECIAL GRANTS AND ENTITLEMENTS
Preschool Education Aid:
Instruction 20-218-100-XXX091,99172,507
Support Services 20-218-200-XXX07,50752,908
TOTAL PRESCHOOL EDUCATION AID 099,498125,415
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX2,5593,2553,255
Nonpublic Auxiliary Services 20-XXX-XXX-XXX25,91438,38838,388
Nonpublic Handicapped Services 20-XXX-XXX-XXX14,68626,57126,571
Nonpublic Nursing Services 20-XXX-XXX-XXX3,5513,8603,860
Nonpublic Technology Initiative 20-XXX-XXX-XXX1,83100
Other Special Projects 20-XXX-XXX-XXX93,84000
Total State Projects 142,381171,572197,489
Federal Projects:
Title I 20-XXX-XXX-XXX237,109266,362174,677
Title II 20-XXX-XXX-XXX0042,593
Title III 20-XXX-XXX-XXX002,389
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX155,690164,954147,251
Other Special Projects 20-XXX-XXX-XXX52,614275,405111,047
Total Federal Projects 445,413706,721477,957
TOTAL GRANTS AND ENTITLEMENTS 587,794878,293675,446
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX445,620495,690449,275
TOTAL REPAYMENT OF DEBT 445,620495,690449,275
Total Expenditures 10,807,92112,482,26411,842,143
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 10,807,92112,482,26411,842,143

 

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 Budget641,269804,458695,080402,254
  Repayment of Debt74,39531,2533,8650
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve158,529232,005139,623139,723
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve232,420192,606165,2980
      Tuition Reserve400,000600,000400,0000
      Current Expense Emergency Reserve50,000100,000100,000100,000
  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 Cost10,74811,39412,05512,80012,049
Total Classroom Instruction6,5696,9507,4387,8887,488
Classroom-Salaries and Benefits6,2106,6536,8617,2037,048
Classroom-General Supplies and Textbooks287198388482212
Classroom-Purchased Services and Other7299189202228
Total Support Services1,3821,5531,8791,9891,806
Support Services-Salaries and Benefits9681,0111,2391,3001,295
Total Administrative Costs1,5651,6481,5881,7121,607
Administration-Salaries and Benefits1,2121,3731,3161,3821,360
Legal Costs00303131
Total Operations and Maintenance of Plant1,0631,1009791,029972
Operations & Maintenance of Plant-Salary & Ben.539483512538486
Total Food Services Costs54189100
Total Extracurricular Costs607010511467
Total Equipment Costs0028880
Employee Benefits as a % of Salaries2630.232.93332.5

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.

 

Unusual Revenues and Appropriations
SourceAmountDescription
IDEA, NCLB ARRA Funds111,047 IDEA, NCLB ARRA Funds
Total Unusual Revenues111,047 
IDEA, NCLB ARRA Funds111,047 IDEA, NCLB ARRA Funds
Total Unusual Appropriations111,047 

 

Shared Services
  • The district is involved in several shared services. We are active in
  • E-Rate Program; ACT; ACES; BCIP Insurance Pool where our renewal rate
  • was -7.5%; Camden County Purchasing; Camden County ESC for transportation
  • of vocational and special education students. Transportation for our
  • high student students is included in bid for Overbrook High School. We
  • share Channel 19 with Pine Hill School District; we use School Messenger
  • as a source of information to our parents. We are investigating sharing
  • Child Study Team Director with Pine Hill and Berlin Township (neighboring
  • districts). We are working with the Borough for shared services for
  • trash removal, snow removal and developing fields for our soccer and
  • softball programs which would save money for transportation. We also
  • provide meals for White Horse Academy.
  • We are exploring the sharing of a Child Study Team Director with Pine
  • Hill and Berlin Township for the 2010-2011 school year.

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,767,070 (A)
Estimated Net Taxable Valuation (as of 02/17/2010)172,763,274 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1002.1805 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,097,149 (D)
Estimated Net Taxable Valuation (as of 02/17/2010)172,763,274 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1002.3715 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,767,070 (G)
Estimated Equalized Valuation (as of 10/01/2009)295,824,109 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1001.2734 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,097,149 (J)
Estimated Equalized Valuation (as of 10/01/2009)295,824,109 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1001.3850 (L)

 

Administrative Salaries
Employee Name: Joanne Clement 
Job TitleBusiness Administrator 
Base Annual Salary101,365 
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 Days261 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days10 
  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 Plans2,000 
Contractual Post-Employment Benefits Amount
  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: Lynn Marcus 
Job TitlePrincipal 
Base Annual Salary99,081 
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 Days261 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days10 
  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 Amount
  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: Michael Adams 
Job TitleSuperintendent 
Base Annual Salary121,220 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2008 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days261 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days10 
  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 Amount
  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