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User Friendly Budgets
2008

CAMDEN - BERLIN BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time719733751
spacing
Pupils on Roll - Special Full-Time94106116
Private School Placements658
spacing
Pupils Sent to Other Dists-Spec Ed Prog320
Pupils Received311

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 150,000 90,069
Revenues from Local Sources:
Local Tax Levy 10-1210 5,332,390 5,708,340 5,888,340
Tuition 10-1300 0 0 11,500
Other Restricted Miscellaneous Revenues 10-1XXX 0 38,500 31,236
Unrestricted Miscellaneous Revenues 10-1XXX 54,482 45,000 20,000
SUBTOTAL  5,386,872 5,791,840 5,951,076
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 1,671,602 1,671,602 0
Transportation Aid 10-3120 219,610 219,610 0
Special Education Aid 10-3130 629,403 629,403 0
Bilingual Education 10-3140 13,944 13,944 0
Extraordinary Aid 10-3131 18,425 0 49,985
Consolidated Aid 10-3195 87,557 87,557 0
Additional Formula Aid 10-3196 79,054 160,479 0
Other State Aids 10-3XXX 905 122,697 0
Categorical Special Education Aid 10-3132 0 0 429,225
Equalization Aid 10-3176 0 0 2,813,606
Categorical Security Aid 10-3177 0 0 66,719
Categorical Transportation Aid 10-3121 0 0 176,303
SUBTOTAL  2,720,500 2,905,292 3,535,838
Adjustment for Prior Year Encumbrances  0 18,974 0
Actual Revenues (Over)/Under Expenditures  145,327 0 0
TOTAL OPERATING BUDGET  8,252,699 8,866,106 9,576,983
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 0 2,690 2,690
Revenues from State Sources:
Instructional Supplement Aid 20-3214 13,005 13,005 0
Other Restricted Entitlements 20-32XX 218,174 270,496 270,496
TOTAL REVENUES FROM STATE SOURCES  231,179 283,501 270,496
Revenues from Federal Sources:
Title I 20-4411-4416 64,878 42,129 42,129
Title VI 20-4417-4418 0 1,333 1,333
I.D.E.A. Part B (Handicapped) 20-4420-4429 186,266 204,674 204,674
Other 20-4XXX 36,160 24,790 21,427
TOTAL REVENUES FROM FEDERAL SOURCES  287,304 272,926 269,563
TOTAL GRANTS AND ENTITLEMENTS  518,483 559,117 542,749
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 24,927 15,076
Revenues from Local Sources:
Local Tax Levy 40-1210 551,723 555,735 575,687
Miscellaneous 40-1XXX 21,043 0 0
TOTAL REVENUES FROM LOCAL SOURCES  572,766 555,735 575,687
Revenues from State Sources:
Debt Service Aid Type II 40-3160 171,493 172,985 172,227
TOTAL LOCAL REPAYMENT OF DEBT  744,259 753,647 762,990
Actual Revenues (Over)/Under Expenditures  -917 0 0
TOTAL REPAYMENT OF DEBT  743,342 753,647 762,990
TOTAL REVENUES/SOURCES  9,514,524 10,178,870 10,882,722

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,806,8812,956,2433,233,547
Special Education 11-2XX-100-XXX1,033,8291,167,8791,231,027
Basic Skills/Remedial 11-230-100-XXX022,23650,021
Bilingual Education 11-240-100-XXX14,54016,30816,944
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX12,91315,62016,300
School Sponsored Athletics 11-402-100-XXX64,20365,18367,550
Support Services:
Tuition 11-000-100-XXX344,161261,918305,991
Attendance and Social Work Services 11-000-211-XXX11,20230,88632,736
Health Services 11-000-213-XXX78,67487,69792,575
Students - Related & Extraordinary 11-000-216,217218,563204,772195,202
Guidance 11-000-218-XXX75,68678,15380,879
Child Study Teams 11-000-219-XXX241,251271,676284,899
Improvement of Instructional Services 11-000-221-XXX750750750
Educational Media Services - School Library 11-000-222-XXX79,44789,519106,795
General Administration 11-000-230-XXX317,411333,645322,971
School Administration 11-000-240-XXX336,755325,387331,094
Central Svcs & Admin Info Technology 11-000-25X-XXX227,961237,194255,466
Operation and Maintenance of Plant Services 11-000-26X-XXX553,419671,413696,994
Student Transportation Services 11-000-270-XXX516,922457,502477,079
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,273,9021,469,8021,675,840
Total Support Services Expenditures 4,276,1044,520,3144,859,271
TOTAL GENERAL CURRENT EXPENSE 8,208,4708,763,7839,474,660
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X27,50615,55515,555
Facilities Acquisition and Construction Services 12-000-4XX-XXX16,72386,76886,768
TOTAL CAPITAL EXPENDITURES 44,229102,323102,323
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 8,252,6998,866,1069,576,983
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX02,6902,690
Instructional Supplement Aid:
Instruction 20-214-100-XXX13,00513,0050
TOTAL INSTRUCTIONAL SUPPLEMENT AID 13,00513,0050
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX17,41318,66718,667
Nonpublic Auxiliary Services 20-XXX-XXX-XXX87,985121,238121,238
Nonpublic Handicapped Services 20-XXX-XXX-XXX74,44086,44686,446
Nonpublic Nursing Services 20-XXX-XXX-XXX23,16625,78525,785
Nonpublic Technology Initiative 20-XXX-XXX-XXX12,48013,36013,360
Other Special Projects 20-XXX-XXX-XXX2,6905,0005,000
Total State Projects 231,179283,501270,496
Federal Projects:
Title I 20-XXX-XXX-XXX64,87842,12942,129
Title VI 20-XXX-XXX-XXX01,3331,333
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX186,266204,674204,674
Other Special Projects 20-XXX-XXX-XXX36,16024,79021,427
Total Federal Projects 287,304272,926269,563
TOTAL GRANTS AND ENTITLEMENTS 518,483559,117542,749
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX743,342753,647762,990
TOTAL REPAYMENT OF DEBT 743,342753,647762,990
Total Expenditures 9,514,52410,178,87010,882,722

 

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 Budget226,863273,997143,99753,928
  Repayment of Debt24,08625,00315,0760
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve407,507196,072196,072196,072
      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 Cost8,4279,0089,5869,5769,978
Total Classroom Instruction5,5745,8186,1766,1586,531
Classroom-Salaries and Benefits5,2255,4575,7955,7586,063
Classroom-General Supplies and Textbooks251239231231303
Classroom-Purchased Services and Other99122150169166
Total Support Services8781,0641,1441,1291,144
Support Services-Salaries and Benefits7971,0081,0831,0671,063
Total Administrative Costs1,1691,2001,2291,2311,230
Administration-Salaries and Benefits1,0051,0591,0551,0401,060
Total Operations and Maintenance of Plant673763872892906
Operations & Maintenance of Plant-Salary & Ben.415413444441474
Total Food Services Costs00000
Total Extracurricular Costs81112116115117
Total Equipment Costs2634191918
Employee Benefits as a % of Salaries23.523.426.525.527.4

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.

 

Shared Services
  • Spanish teacher 60/40 salary benifits with Eastern High School
  • Snow and lawn service with Berlin Borough
  • Camden County office supply co-op
  • ACES Electricity
  • Pittsgrove Township Schools Natural gas
  • Pittsgrove Township Schools Copy Paper
  • ACT Telecommunications
  • Four District inservice on Election Day
  • Utilization of Eastern Regional Facility for major school functions

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,888,340 (A)
Estimated Net Taxable Valuation (as of 05/05/2008)409,441,568 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.4381 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,464,027 (D)
Estimated Net Taxable Valuation (as of 05/05/2008)409,441,568 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.5787 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,888,340 (G)
Estimated Equalized Valuation (as of 10/01/2007)791,590,520 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.7439 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,464,027 (J)
Estimated Equalized Valuation (as of 10/01/2007)791,590,520 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.8166 (L)