>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>CAMDEN  >>WATERFORD TWP

User Friendly Budgets
2010

CAMDEN - WATERFORD TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time811809809
spacing
Pupils on Roll - Special Full-Time125123125
Private School Placements212222
spacing
Pupils Sent to Other Districts-Reg Prog730689692
Pupils Sent to Other Dists-Spec Ed Prog146151149
Pupils Received612
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 2,420,729 1,310,000
Revenues from Local Sources:
Local Tax Levy 10-1210 11,502,118 12,007,004 11,999,730
Tuition 10-1300 262,927 36,934 93,685
Interest Earned on Capital Reserve Funds 10-1XXX 98 500 500
Other Restricted Miscellaneous Revenues 10-1XXX 659,496 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 0 106,892 30,057
SUBTOTAL  12,424,639 12,151,330 12,123,972
Revenues from State Sources:
Extraordinary Aid 10-3131 163,376 0 0
Other State Aids 10-3XXX 9,553 0 0
Categorical Special Education Aid 10-3132 883,698 930,731 912,969
Equalization Aid 10-3176 10,279,442 8,215,757 10,087,096
Categorical Security Aid 10-3177 176,055 188,673 132,595
Categorical Transportation Aid 10-3121 1,070,653 1,328,044 0
SUBTOTAL  12,582,777 10,663,205 11,132,660
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 10,108 0
Equalization Aid - ARRA ESF 16-4520 0 1,753,286 0
Equalization Aid - ARRA GSF 17-4521 0 67,872 0
SUBTOTAL  0 1,831,266 0
Adjustment for Prior Year Encumbrances  0 9,319 0
Actual Revenues (Over)/Under Expenditures  -226,296 0 0
TOTAL OPERATING BUDGET  24,781,120 27,075,849 24,566,632
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 24,200 7,512 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 165,149 199,090 169,226
TOTAL REVENUES FROM STATE SOURCES  165,149 199,090 169,226
Revenues from Federal Sources:
Title I 20-4411-4416 103,829 272,654 231,756
Title VI 20-4417-4418 3,581 0 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 399,223 393,905 334,819
Other 20-4XXX 49,991 595,654 0
TOTAL REVENUES FROM FEDERAL SOURCES  556,624 1,262,213 566,575
TOTAL GRANTS AND ENTITLEMENTS  745,973 1,468,815 735,801
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 3
Revenues from Local Sources:
Local Tax Levy 40-1210 62,182 65,536 83,293
TOTAL REVENUES FROM LOCAL SOURCES  62,182 65,536 83,293
TOTAL LOCAL REPAYMENT OF DEBT  62,182 65,536 83,296
Actual Revenues (Over)/Under Expenditures  31 0 0
TOTAL REPAYMENT OF DEBT  62,213 65,536 83,296
TOTAL REVENUES/SOURCES  25,589,306 28,610,200 25,385,729
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  25,589,306 28,610,200 25,385,729

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX3,399,2553,948,1013,118,304
Special Education 11-2XX-100-XXX1,436,4481,466,8541,374,169
Basic Skills/Remedial 11-230-100-XXX615,423674,538335,702
Bilingual Education 11-240-100-XXX03,0000
Community Services Programs/Operations 11-800-330-XXX025,0000
Support Services:
Tuition 11-000-100-XXX10,843,46311,578,47011,380,578
Attendance and Social Work Services 11-000-211-XXX54,88257,06559,291
Health Services 11-000-213-XXX244,054287,273257,260
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217466,059502,710524,803
Guidance 11-000-218-XXX13,59828,60015,800
Child Study Teams 11-000-219-XXX405,708444,281421,145
Improvement of Instructional Services 11-000-221-XXX228,618264,486273,782
Educational Media Services - School Library 11-000-222-XXX282,754375,243210,120
Instructional Staff Training Services 11-000-223-XXX80,271135,35067,377
General Administration 11-000-230-XXX401,159439,528458,070
School Administration 11-000-240-XXX406,909442,704452,690
Central Svcs & Admin Info Technology 11-000-25X-XXX342,266365,066341,965
Operation and Maintenance of Plant Services 11-000-26X-XXX1,315,7971,430,8531,272,208
Student Transportation Services 11-000-270-XXX1,802,1861,982,0171,915,846
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,208,8302,455,4042,030,875
Food Services 11-000-310-XXX72,41687,8230
Total Support Services Expenditures 19,168,97020,876,87319,681,810
TOTAL GENERAL CURRENT EXPENSE 24,620,09626,994,36624,509,985
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040500500
Equipment 12-XXX-XXX-73X50,90012,4770
Facilities Acquisition and Construction Services 12-000-4XX-XXX55,0935,8002,707
TOTAL CAPITAL EXPENDITURES 105,99318,7773,207
Summer School:
Instruction 13-422-100-XXX31,96141,00037,764
Support Services 13-422-200-XXX5,86614,13015,676
Total Summer School 37,82755,13053,440
TOTAL SPECIAL SCHOOLS 37,82755,13053,440
Transfer of Funds to Charter Schools 10-000-100-56X17,2047,5760
OPERATING BUDGET GRAND TOTAL 24,781,12027,075,84924,566,632
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX24,2007,5120
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX9,23110,2218,688
Nonpublic Auxiliary Services 20-XXX-XXX-XXX84,45199,53884,607
Nonpublic Handicapped Services 20-XXX-XXX-XXX50,05069,85159,373
Nonpublic Nursing Services 20-XXX-XXX-XXX14,06312,12010,302
Nonpublic Technology Initiative 20-XXX-XXX-XXX7,3547,3606,256
Total State Projects 165,149199,090169,226
Federal Projects:
Title I 20-XXX-XXX-XXX103,829272,654231,756
Title VI 20-XXX-XXX-XXX3,58100
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX399,223393,905334,819
Other Special Projects 20-XXX-XXX-XXX49,991595,6540
Total Federal Projects 556,6241,262,213566,575
TOTAL GRANTS AND ENTITLEMENTS 745,9731,468,815735,801
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX62,21365,53683,296
TOTAL REPAYMENT OF DEBT 62,21365,53683,296
Total Expenditures 25,589,30628,610,20025,385,729
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 25,589,30628,610,20025,385,729

 

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 Budget580,4581,377,209622,988385,703
  Repayment of Debt34330
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve9,0819,1799,67910,179
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve3,239,7742,698,2231,072,7150
      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 Cost13,17512,77913,82514,35311,940
Total Classroom Instruction7,2057,0997,7147,9776,381
Classroom-Salaries and Benefits6,9786,8657,1617,4176,179
Classroom-General Supplies and Textbooks184179476478187
Classroom-Purchased Services and Other4355778215
Total Support Services2,5962,3812,6712,7942,484
Support Services-Salaries and Benefits2,3182,1542,2712,3712,229
Total Administrative Costs1,5111,4791,5581,6341,609
Administration-Salaries and Benefits1,2301,2131,2471,3181,298
Legal Costs00767870
Total Operations and Maintenance of Plant1,6801,6761,7671,8281,469
Operations & Maintenance of Plant-Salary & Ben.9169409751,012304
Total Food Services Costs1117792940
Total Extracurricular Costs00000
Total Equipment Costs17546130
Employee Benefits as a % of Salaries32.626.224.927.227.1

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
  • SHARED SPCIAL EDUCATION PROGRAMS
  • CLASSROOM - OFFICE SUPPLIES THROUGH EDS COOPERATIVE
  • MIDDLE AND HIGH SCHOOL EDUCATION
  • SPECIAL EDUCATION AND VOCATIONAL TRANSPORTATION THROUGH CCESC
  • VOCATIONAL TRANSPORTATION THROUGH HAMMONTON HS
  • CUSTODIAL SUPPLES THROUGH EDS COOPERATIVE
  • CRISIS INTERVENTION TEAM THROUGH CCESC
  • NONPUBLIC BUSSING THROUGH CCESC
  • CONTACTED HAMMONTON REGARDING SHARING TRANSPORTATION
  • CONTACTED HAMMONTON REGARDING SHARING FOOD SERVICE DIRECTOR
  • CONTACTED FOLSOM REGARDING SHARING SUPERINTENDENT
  • CONTACTED HAMMONTON REGARDING SHARING MASTER TEACHER
  • HAMMONTON BROUGHT BACK MANY OF OUR OUT OF DISTRICT BD STUDENTS INTO PRIDE

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy11,999,730 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)472,379,100 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1002.5403 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy12,083,023 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)472,379,100 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1002.5579 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy11,999,730 (G)
Estimated Equalized Valuation (as of 10/01/2009)931,834,932 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1001.2878 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy12,083,023 (J)
Estimated Equalized Valuation (as of 10/01/2009)931,834,932 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1001.2967 (L)

 

Administrative Salaries
Employee Name: Daniel J. Fox 
Job TitleBusiness Administrator 
Base Annual Salary121,204 
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: 
Allowances5,140 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other6,217 
  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: Gary L Dentino 
Job TitleSuperintendent 
Base Annual Salary152,801 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2006 
  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: 
Allowances1,630 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other2,833 
  Retirement Plans
Contractual Post-Employment Benefits Amount51,672 
  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: Gloria Knoll 
Job TitleSecretary 
Base Annual Salary82,817 
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: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other8,706 
  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