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User Friendly Budgets
2008

CAMDEN - BARRINGTON BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time503494496
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Pupils on Roll - Special Full-Time967979
Private School Placements141515
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Pupils Sent to Other Districts-Reg Prog224227226
Pupils Sent to Other Dists-Spec Ed Prog514748
Pupils Received011
Pupils in State Facilities110

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 804,156 797,270
Transfers from Other Funds 10-5200 0 80,465 0
Revenues from Local Sources:
Local Tax Levy 10-1210 7,933,863 8,740,030 8,761,095
Tuition 10-1300 3,362 0 23,000
Interest Earned on Capital Reserve Funds 10-1XXX 2,234 2,400 2,500
Unrestricted Miscellaneous Revenues 10-1XXX 145,313 42,527 50,000
SUBTOTAL  8,084,772 8,784,957 8,836,595
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 1,059,771 1,194,059 0
Supplemental Core Curriculum Standards Aid 10-3112 607,528 607,528 0
Transportation Aid 10-3120 155,437 155,437 0
Special Education Aid 10-3130 856,720 856,720 0
Bilingual Education 10-3140 1,186 1,186 0
Extraordinary Aid 10-3131 43,168 0 98,806
Consolidated Aid 10-3195 100,065 100,065 0
Additional Formula Aid 10-3196 88,016 178,672 0
Other State Aids 10-3XXX 3,807 0 0
Categorical Special Education Aid 10-3132 0 0 418,873
Equalization Aid 10-3176 0 0 2,839,630
Categorical Security Aid 10-3177 0 0 65,178
Categorical Transportation Aid 10-3121 0 0 109,780
SUBTOTAL  2,915,698 3,093,667 3,532,267
Actual Revenues (Over)/Under Expenditures  -129,765 0 0
TOTAL OPERATING BUDGET  10,870,705 12,763,245 13,166,132
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Instructional Supplement Aid 20-3214 18,867 18,867 0
Other Restricted Entitlements 20-32XX 297,263 250,000 250,000
TOTAL REVENUES FROM STATE SOURCES  316,130 268,867 250,000
Revenues from Federal Sources:
Title I 20-4411-4416 44,510 40,000 31,817
I.D.E.A. Part B (Handicapped) 20-4420-4429 202,592 150,000 222,700
Other 20-4XXX 22,806 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  269,908 190,000 254,517
TOTAL GRANTS AND ENTITLEMENTS  586,038 458,867 504,517
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 31,717 81,743
Revenues from Local Sources:
Local Tax Levy 40-1210 397,733 470,026 359,001
Miscellaneous 40-1XXX 77,980 0 0
TOTAL REVENUES FROM LOCAL SOURCES  475,713 470,026 359,001
Revenues from State Sources:
Debt Service Aid Type II 40-3160 17,174 17,438 0
TOTAL LOCAL REPAYMENT OF DEBT  492,887 519,181 440,744
Actual Revenues (Over)/Under Expenditures  51,206 0 0
TOTAL REPAYMENT OF DEBT  544,093 519,181 440,744
TOTAL REVENUES/SOURCES  12,000,836 13,741,293 14,111,393

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,090,4452,172,2762,281,101
Special Education 11-2XX-100-XXX685,475731,830883,730
Basic Skills/Remedial 11-230-100-XXX50,635103,950125,910
Bilingual Education 11-240-100-XXX31,71835,70038,146
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX6,95110,97511,750
School Sponsored Athletics 11-402-100-XXX15,11519,25020,700
Other Instructional Programs 11-4XX-100-XXX34,76437,42538,596
Support Services:
Tuition 11-000-100-XXX3,974,4704,985,0945,203,351
Attendance and Social Work Services 11-000-211-XXX14,55411,39011,826
Health Services 11-000-213-XXX128,992134,825150,725
Students - Related & Extraordinary 11-000-216,217409,867525,705477,904
Guidance 11-000-218-XXX66,05576,70077,803
Child Study Teams 11-000-219-XXX253,289287,565237,841
Improvement of Instructional Services 11-000-221-XXX66,15374,48092,900
Educational Media Services - School Library 11-000-222-XXX65,16674,54061,368
Instructional Staff Training Services 11-000-223-XXX25,33637,17531,830
General Administration 11-000-230-XXX348,683327,942318,555
School Administration 11-000-240-XXX196,000224,830224,786
Central Svcs & Admin Info Technology 11-000-25X-XXX196,115224,166229,925
Operation and Maintenance of Plant Services 11-000-26X-XXX620,402762,302766,309
Student Transportation Services 11-000-270-XXX516,015587,850596,076
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,045,9551,252,1001,282,500
Total Support Services Expenditures 7,927,0529,586,6649,763,699
TOTAL GENERAL CURRENT EXPENSE 10,842,15512,698,07013,163,632
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60402,4002,500
Equipment 12-XXX-XXX-73X28,55020,5650
Facilities Acquisition and Construction Services 12-000-4XX-XXX042,2100
TOTAL CAPITAL EXPENDITURES 28,55065,1752,500
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 10,870,70512,763,24513,166,132
GRANTS AND ENTITLEMENTS
Instructional Supplement Aid:
Instruction 20-214-100-XXX18,86718,8670
TOTAL INSTRUCTIONAL SUPPLEMENT AID 18,86718,8670
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX23,36320,00020,000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX94,50970,00070,000
Nonpublic Handicapped Services 20-XXX-XXX-XXX111,053110,000110,000
Nonpublic Nursing Services 20-XXX-XXX-XXX34,40230,00030,000
Nonpublic Technology Initiative 20-XXX-XXX-XXX18,45420,00020,000
Other Special Projects 20-XXX-XXX-XXX15,48200
Total State Projects 316,130268,867250,000
Federal Projects:
Title I 20-XXX-XXX-XXX44,51040,00031,817
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX202,592150,000222,700
Other Special Projects 20-XXX-XXX-XXX22,80600
Total Federal Projects 269,908190,000254,517
TOTAL GRANTS AND ENTITLEMENTS 586,038458,867504,517
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX0519,181440,744
Additional State School Building Aid-Ch.177 40-702-510-XXX544,09300
Total Additional State School Building Aid 544,09300
TOTAL REPAYMENT OF DEBT 544,093519,181440,744
Total Expenditures 12,000,83613,741,29314,111,393

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/06
Audited
Balance
6/30/07
Estimated
Balance
6/30/08
Estimated
Balance
6/30/09
Unreserved:
  General Operating Budget843,928966,518162,362162,362
  Repayment of Debt164,666113,46081,7430
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve41,65143,88446,28448,784
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve770,228797,270797,2700
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2005-06
Actual
2006-07
Actual
2007-08
Original
Budget
2007-08
Revised
Budget
2008-09
Proposed
Budget
Total Comparative Per Pupil Cost10,81810,65411,88712,51113,147
Total Classroom Instruction6,0906,0416,4726,8127,466
Classroom-Salaries and Benefits5,6285,6446,0826,4017,077
Classroom-General Supplies and Textbooks307230269283253
Classroom-Purchased Services and Other155167122128136
Total Support Services2,1742,0522,4082,5342,394
Support Services-Salaries and Benefits1,4651,5771,7311,8221,806
Total Administrative Costs1,5041,3631,5461,6271,599
Administration-Salaries and Benefits1,1721,0721,1731,2341,200
Total Operations and Maintenance of Plant9941,1551,4041,4781,470
Operations & Maintenance of Plant-Salary & Ben.493542628661638
Total Food Services Costs10000
Total Extracurricular Costs5642565963
Total Equipment Costs04834360
Employee Benefits as a % of Salaries23.524.927.627.626.3

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2008 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 2007-08 revised appropriations and the 2008-09 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.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy8,761,095 (A)
Estimated Net Taxable Valuation (as of 02/01/2008)274,025,026 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1003.1972 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy9,120,096 (D)
Estimated Net Taxable Valuation (as of 02/01/2008)274,025,026 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1003.3282 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy8,761,095 (G)
Estimated Equalized Valuation (as of 10/01/2007)537,369,357 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.6304 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy9,120,096 (J)
Estimated Equalized Valuation (as of 10/01/2007)537,369,357 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.6972 (L)