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User Friendly Budgets
2010

CAMDEN - MOUNT EPHRAIM BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time386403415
spacing
Pupils on Roll - Special Full-Time8782107
Private School Placements877
spacing
Pupils Sent to Other Districts-Reg Prog145153138
Pupils Sent to Other Dists-Spec Ed Prog444248
Pupils Received687
Pupils in State Facilities100

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 0 119,233
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 0 0 1,245
Withdrawal from Tuition Reserve-for Tuition adj. 10-311 0 0 100,000
Revenues from Local Sources:
Local Tax Levy 10-1210 4,486,749 5,010,991 5,131,486
Tuition 10-1300 293,364 229,128 214,945
Interest Earned on Capital Reserve Funds 10-1XXX 30 0 0
Other Restricted Miscellaneous Revenues 10-1XXX 9,405 76,243 74,236
Unrestricted Miscellaneous Revenues 10-1XXX 0 25,000 10,000
SUBTOTAL  4,789,548 5,341,362 5,430,667
Revenues from State Sources:
Extraordinary Aid 10-3131 99,831 83,020 44,750
Categorical Special Education Aid 10-3132 305,507 326,822 570
Equalization Aid 10-3176 3,332,945 2,727,052 3,300,675
Categorical Security Aid 10-3177 54,404 65,454 0
Categorical Transportation Aid 10-3121 47,646 48,372 0
SUBTOTAL  3,840,333 3,250,720 3,345,995
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 2,571 6,583 4,800
Equalization Aid - ARRA ESF 16-4520 0 579,882 0
Equalization Aid - ARRA GSF 17-4521 0 22,448 0
SUBTOTAL  2,571 608,913 4,800
Actual Revenues (Over)/Under Expenditures  1,973 0 0
TOTAL OPERATING BUDGET  8,634,425 9,200,995 9,001,940
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 0 25,000 0
Revenues from Federal Sources:
Title I 20-4411-4416 32,055 80,991 52,685
Title II 20-4451-4455 0 0 22,628
I.D.E.A. Part B (Handicapped) 20-4420-4429 161,861 311,795 140,491
Other 20-4XXX 26,738 29,397 0
TOTAL REVENUES FROM FEDERAL SOURCES  220,654 422,183 215,804
TOTAL GRANTS AND ENTITLEMENTS  220,654 447,183 215,804
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 13,512 0
Transfers from Other Funds 40-5200 0 1,488 65,000
Revenues from Local Sources:
Local Tax Levy 40-1210 540,281 523,075 484,534
Miscellaneous 40-1XXX 6,400 0 0
TOTAL REVENUES FROM LOCAL SOURCES  546,681 523,075 484,534
Revenues from State Sources:
Debt Service Aid Type II 40-3160 117,919 116,604 98,040
TOTAL LOCAL REPAYMENT OF DEBT  664,600 654,679 647,574
Actual Revenues (Over)/Under Expenditures  28,847 0 0
TOTAL REPAYMENT OF DEBT  693,447 654,679 647,574
TOTAL REVENUES/SOURCES  9,548,526 10,302,857 9,865,318
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  9,548,526 10,302,857 9,865,318

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,728,0271,735,0951,379,974
Special Education 11-2XX-100-XXX822,5261,033,058936,422
Basic Skills/Remedial 11-230-100-XXX89,53263,61535,477
Bilingual Education 11-240-100-XXX10,51200
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX11,89716,3603,910
Support Services:
Tuition 11-000-100-XXX2,795,1552,990,2863,121,612
Health Services 11-000-213-XXX114,407124,725131,752
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217388,856383,380354,109
Child Study Teams 11-000-219-XXX247,307273,948272,460
Improvement of Instructional Services 11-000-221-XXX54,39061,73513,832
Educational Media Services - School Library 11-000-222-XXX74,97745,52243,116
Instructional Staff Training Services 11-000-223-XXX14,13612,90015,665
General Administration 11-000-230-XXX301,979353,446364,534
School Administration 11-000-240-XXX83,44286,89486,654
Central Svcs & Admin Info Technology 11-000-25X-XXX165,491170,835168,738
Operation and Maintenance of Plant Services 11-000-26X-XXX565,114686,927681,593
Student Transportation Services 11-000-270-XXX166,775175,799159,000
Personal Services - Employee Benefits 11-XXX-XXX-2XX990,902986,4701,206,203
Total Support Services Expenditures 5,962,9316,352,8676,619,268
TOTAL GENERAL CURRENT EXPENSE 8,625,4259,200,9958,975,051
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X9,00000
Facilities Acquisition and Construction Services 12-000-4XX-XXX0026,889
TOTAL CAPITAL EXPENDITURES 9,000026,889
OPERATING BUDGET GRAND TOTAL 8,634,4259,200,9959,001,940
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX025,0000
Federal Projects:
Title I 20-XXX-XXX-XXX32,05580,99152,685
Title II 20-XXX-XXX-XXX0022,628
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX161,861311,795140,491
Other Special Projects 20-XXX-XXX-XXX26,73829,3970
Total Federal Projects 220,654422,183215,804
TOTAL GRANTS AND ENTITLEMENTS 220,654447,183215,804
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX693,447654,679647,574
TOTAL REPAYMENT OF DEBT 693,447654,679647,574
Total Expenditures 9,548,52610,302,8579,865,318
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 9,548,52610,302,8579,865,318

 

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 Budget471,236250,000250,000250,000
  Repayment of Debt42,35913,51200
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1,2151,2451,2450
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0119,233119,2330
      Tuition Reserve0100,000100,0000
      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 Cost12,67712,16711,56612,44310,909
Total Classroom Instruction8,1087,0596,4737,1605,944
Classroom-Salaries and Benefits7,5246,7206,0256,6925,632
Classroom-General Supplies and Textbooks432217307317175
Classroom-Purchased Services and Other152123141151137
Total Support Services1,6962,3092,2862,2072,005
Support Services-Salaries and Benefits1,2581,9131,9031,7561,617
Total Administrative Costs1,4141,4231,4111,4901,483
Administration-Salaries and Benefits1,0581,1801,1061,1651,158
Legal Costs00293976
Total Operations and Maintenance of Plant1,4011,3431,3571,5451,467
Operations & Maintenance of Plant-Salary & Ben.503635672652631
Total Food Services Costs340000
Total Extracurricular Costs2532404210
Total Equipment Costs019000
Employee Benefits as a % of Salaries25.825.526.124.634.3

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
  • ACES - statewide consortium for purchase of electricity & natural gas
  • ACT - statewide consortium for purchase of telephone services
  • ED DATA - statewide consortium for purchase of school supplies
  • PITTSGROVE PAPER - regional consortium for purchase of paper
  • SPELL JIF - regional consortium for purchase of insurance
  • BELLMAWR - interlocal agreements for various projects
  • RECYCLING - through Mt. Ephraim Borough to maximize savings
  • SNOW REMOVAL - through Mt. Ephraim BOrough to maximize savings
  • PUBLIC WORKS - various projects including installation of new boiler for
  • police dept
  • CAMNET - technology services through county-wide consortium
  • CAMDEN COUNTY EDUCATIONAL SERVICES COMMISSION - student transportion svcs
  • and special education student evaluations and services as needed
  • NJ STATE PURCHASING - lease of copiers through state contract; various
  • equipment purchases as needed
  • AREA SCHOOL DISTRICT CONSORTIUM - professional development shared service
  • to maximize cost savings

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,131,486 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)175,011,202 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1002.9321 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy5,616,020 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)175,011,202 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1003.2089 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,131,486 (G)
Estimated Equalized Valuation (as of 10/01/2009)319,414,655 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1001.6065 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy5,616,020 (J)
Estimated Equalized Valuation (as of 10/01/2009)319,414,655 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1001.7582 (L)

 

Administrative Salaries
Employee Name: Joseph G. Rafferty, Sr. 
Job TitleSuperintendent Principal 
Base Annual Salary133,989 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract08/14/2006 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days260 
  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: 
Allowances5,982 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount20,000 
  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: Melissa E. Raywood 
Job TitleBusiness Administrator Board Secretary 
Base Annual Salary109,385 
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 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: 
Allowances5,730 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  Description of: 
   Buyback of Sick Days at the End of ContractTeacher Contract = $15,263.50 
   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