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User Friendly Budgets
2010

CAMDEN - STRATFORD BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time705701728
spacing
Pupils on Roll - Special Full-Time137127120
Private School Placements449
spacing
Pupils Sent to Other Dists-Spec Ed Prog743
Pupils Received615343

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 340,877 13,568
Revenues from Local Sources:
Local Tax Levy 10-1210 5,483,342 5,483,342 5,706,500
Tuition 10-1300 651,923 546,798 551,429
Interest Earned on Capital Reserve Funds 10-1XXX 1,901 2,000 950
Unrestricted Miscellaneous Revenues 10-1XXX 222,731 90,500 95,125
SUBTOTAL  6,359,897 6,122,640 6,354,004
Revenues from State Sources:
Extraordinary Aid 10-3131 84,837 73,594 77,342
Other State Aids 10-3XXX 1,044 0 0
Categorical Special Education Aid 10-3132 383,778 404,975 132,050
Equalization Aid 10-3176 3,659,802 2,962,572 3,622,448
Categorical Security Aid 10-3177 64,013 75,918 0
Categorical Transportation Aid 10-3121 144,105 195,308 0
SUBTOTAL  4,337,579 3,712,367 3,831,840
Revenues from Federal Sources:
Equalization Aid - ARRA ESF 16-4520 0 632,229 0
Equalization Aid - ARRA GSF 17-4521 0 24,475 0
SUBTOTAL  0 656,704 0
Actual Revenues (Over)/Under Expenditures  -441,916 0 0
TOTAL OPERATING BUDGET  10,255,560 10,832,588 10,199,412
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 568,558 666,624 566,630
TOTAL REVENUES FROM STATE SOURCES  568,558 666,624 566,630
Revenues from Federal Sources:
Title I 20-4411-4416 48,558 50,694 43,090
Title II 20-4451-4455 0 0 24,717
Title IV 20-4471-4474 0 0 2,432
I.D.E.A. Part B (Handicapped) 20-4420-4429 253,757 249,835 237,343
Other 20-4XXX 38,968 319,869 0
TOTAL REVENUES FROM FEDERAL SOURCES  341,283 620,398 307,582
TOTAL GRANTS AND ENTITLEMENTS  909,841 1,287,022 874,212
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 332,294 320,952 317,415
TOTAL REVENUES FROM LOCAL SOURCES  332,294 320,952 317,415
Revenues from State Sources:
Debt Service Aid Type II 40-3160 219,872 208,062 0
TOTAL LOCAL REPAYMENT OF DEBT  552,166 529,014 317,415
Actual Revenues (Over)/Under Expenditures  1 0 0
TOTAL REPAYMENT OF DEBT  552,167 529,014 317,415
TOTAL REVENUES/SOURCES  11,717,568 12,648,624 11,391,039
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  11,717,568 12,648,624 11,391,039

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,990,3663,073,8462,673,176
Special Education 11-2XX-100-XXX1,178,4581,280,4331,291,332
Basic Skills/Remedial 11-230-100-XXX306,174311,511240,670
Bilingual Education 11-240-100-XXX18,89619,96214,031
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX44,87033,96832,345
School Sponsored Athletics 11-402-100-XXX33,65240,94238,952
Support Services:
Tuition 11-000-100-XXX520,271423,201597,820
Attendance and Social Work Services 11-000-211-XXX2,9923,0413,180
Health Services 11-000-213-XXX123,644134,300134,033
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217439,273479,702331,864
Guidance 11-000-218-XXX157,324167,721148,388
Child Study Teams 11-000-219-XXX271,312311,997312,128
Improvement of Instructional Services 11-000-221-XXX31,79640,40936,742
Educational Media Services - School Library 11-000-222-XXX130,627136,39184,318
Instructional Staff Training Services 11-000-223-XXX3,88712,8003,950
General Administration 11-000-230-XXX323,791347,927325,358
School Administration 11-000-240-XXX399,140433,056448,311
Central Svcs & Admin Info Technology 11-000-25X-XXX322,899326,943320,412
Operation and Maintenance of Plant Services 11-000-26X-XXX962,7141,001,016942,364
Student Transportation Services 11-000-270-XXX349,663404,507423,575
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,641,6321,846,9151,791,776
Total Support Services Expenditures 5,680,9656,069,9265,904,219
TOTAL GENERAL CURRENT EXPENSE 10,253,38110,830,58810,194,725
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60402,000950
Equipment 12-XXX-XXX-73X2,17900
Facilities Acquisition and Construction Services 12-000-4XX-XXX003,737
TOTAL CAPITAL EXPENDITURES 2,1792,0004,687
OPERATING BUDGET GRAND TOTAL 10,255,56010,832,58810,199,412
SPECIAL GRANTS AND ENTITLEMENTS
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX28,21427,01622,964
Nonpublic Auxiliary Services 20-XXX-XXX-XXX306,141421,351358,148
Nonpublic Handicapped Services 20-XXX-XXX-XXX170,657186,219158,286
Nonpublic Nursing Services 20-XXX-XXX-XXX37,98432,03827,232
Nonpublic Technology Initiative 20-XXX-XXX-XXX19,88000
Other Special Projects 20-XXX-XXX-XXX5,68200
Total State Projects 568,558666,624566,630
Federal Projects:
Title I 20-XXX-XXX-XXX48,55850,69443,090
Title II 20-XXX-XXX-XXX0024,717
Title IV 20-XXX-XXX-XXX002,432
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX253,757249,835237,343
Other Special Projects 20-XXX-XXX-XXX38,968319,8690
Total Federal Projects 341,283620,398307,582
TOTAL GRANTS AND ENTITLEMENTS 909,8411,287,022874,212
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX552,167529,014317,415
TOTAL REPAYMENT OF DEBT 552,167529,014317,415
Total Expenditures 11,717,56812,648,62411,391,039
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 11,717,56812,648,62411,391,039

 

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 Budget331,085654,266263,568250,000
  Repayment of Debt1000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve133,992135,893137,893138,843
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve59,808302,72100
      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 Cost11,05511,30011,95412,19110,927
Total Classroom Instruction6,3966,6276,9807,0916,328
Classroom-Salaries and Benefits6,1176,3266,7156,8226,150
Classroom-General Supplies and Textbooks199244185187124
Classroom-Purchased Services and Other8058808255
Total Support Services1,7411,6711,8241,8891,525
Support Services-Salaries and Benefits1,6331,4321,5361,5981,278
Total Administrative Costs1,4441,4861,5201,6111,588
Administration-Salaries and Benefits1,1781,1881,2591,2991,354
Legal Costs00303014
Total Operations and Maintenance of Plant1,3621,2861,3901,3671,260
Operations & Maintenance of Plant-Salary & Ben.662686741751674
Total Food Services Costs00300
Total Extracurricular Costs101111114109100
Total Equipment Costs03000
Employee Benefits as a % of Salaries27.42526.326.628.2

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
  • Superintendent (72%) w/Laurel Springs (28%)
  • Director of Special Services (50%) w/Sterling (50%)
  • Operations/Maintenance w/Laurel Springs - supervisory & custodial service
  • Interlocal Services Agreement w/SJTP for various services
  • Joint Purchasing Agreement w/Pittsgrove Twp. BOE for copier paper
  • Interlocal Services Agreement w/Stratford Borough for grounds maintenance
  • ACES for natural gas and electric services
  • Camden County E-Rate Consortium
  • Educational Cooperative Pricing System w/Morris County Educational
  • Services Commission for materials/supplies
  • School Psychologist (80%) w/Laurel Springs (20%)
  • Occupational Therapist (80%) w/Sterling (20%)
  • NJSBAIG for WC/Property/Auto/E&O/Student Accident

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,706,500 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)286,933,809 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1001.9888 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,023,915 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)286,933,809 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1002.0994 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,706,500 (G)
Estimated Equalized Valuation (as of 10/01/2009)518,420,559 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1001.1007 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,023,915 (J)
Estimated Equalized Valuation (as of 10/01/2009)518,420,559 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1001.1620 (L)

 

Administrative Salaries
Employee Name: Albert K. Brown 
Job TitleSuperintendent 
Base Annual Salary107,828 
Full Time Equivalents (FTE)0.7 
Shared with another district?
Shared County 
Shared District2540 
Shared Job TitleSuperintendent 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract01/01/2009 
  Ending Date of Contract06/30/2013 
  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: 
Allowances3,650 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other11,389 
  Retirement Plans
Contractual Post-Employment Benefits Amount28,478 
  Description of: 
   Buyback of Sick Days at the End of Contract100 days max/diem nte $15,000 
   Buyback of Vacation Days at the End of Contract30 days per Policy #2113 
   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: Denise DiGiandomenico 
Job TitleBusiness Administrator 
Base Annual Salary95,368 
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 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: 
Allowances2,081 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other19,565 
  Retirement Plans
Contractual Post-Employment Benefits Amount26,921 
  Description of: 
   Buyback of Sick Days at the End of Contract100 days max/diem, nte $15,000 
   Buyback of Vacation Days at the End of Contract30 days per Policy #2113 
   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: Gerald Furman 
Job TitleSupervisor of Operations 
Base Annual Salary78,365 
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 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: 
Allowances625 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other16,847 
  Retirement Plans
Contractual Post-Employment Benefits Amount24,796 
  Description of: 
   Buyback of Sick Days at the End of Contract100 days max/diem nte $15,000 
   Buyback of Vacation Days at the End of Contract30 days per Policy #2113 
   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