>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>CAMDEN  >>EASTERN CAMDEN COUNTY REG

User Friendly Budgets
2008

CAMDEN - EASTERN CAMDEN COUNTY REG

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time1,9111,8811,870
spacing
Pupils on Roll - Special Full-Time258244241
Pupils on Roll - Special Shared-Time010
Private School Placements272629
spacing
Pupils Sent to Other Districts-Reg Prog002
Pupils Sent to Other Dists-Spec Ed Prog1197
Pupils Received7116
Pupils in State Facilities632

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 344,000 1,353,245
Revenues from Local Sources:
Local Tax Levy 10-1210 18,476,597 19,554,372 20,336,547
Other Local Governmental Units - Restricted 10-12XX 0 200,000 200,000
Tuition 10-1300 152,230 24,849 53,622
Transportation Fees from Other LEAs 10-1420-1440 201,456 0 0
Other Restricted Miscellaneous Revenues 10-1XXX 0 100,000 100,000
Unrestricted Miscellaneous Revenues 10-1XXX 547,219 240,000 200,000
SUBTOTAL  19,377,502 20,119,221 20,890,169
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 5,838,667 5,838,667 0
Supplemental Core Curriculum Standards Aid 10-3112 978,790 978,790 0
Transportation Aid 10-3120 768,362 768,362 0
Special Education Aid 10-3130 1,402,227 1,402,227 0
Bilingual Education 10-3140 15,220 15,220 0
Extraordinary Aid 10-3131 87,929 0 176,799
Consolidated Aid 10-3195 251,478 251,478 0
Additional Formula Aid 10-3196 277,642 563,614 0
Other State Aids 10-3XXX 8,479 0 0
Categorical Special Education Aid 10-3132 0 0 1,086,697
Equalization Aid 10-3176 0 0 7,935,330
Categorical Security Aid 10-3177 0 0 150,685
Adjustment Aid 10-3178 0 0 114,897
Categorical Transportation Aid 10-3121 0 0 622,728
SUBTOTAL  9,628,794 9,818,358 10,087,136
Adjustment for Prior Year Encumbrances  0 358,853 0
Actual Revenues (Over)/Under Expenditures  190,768 0 0
TOTAL OPERATING BUDGET  29,197,064 30,640,432 32,330,550
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 2,444 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 12,740 11,935 11,935
TOTAL REVENUES FROM STATE SOURCES  12,740 11,935 11,935
Revenues from Federal Sources:
Title I 20-4411-4416 63,531 63,531 54,002
I.D.E.A. Part B (Handicapped) 20-4420-4429 349,764 354,161 301,037
Vocational Education 20-4430 0 41,583 35,346
Other 20-4XXX 181,742 49,805 42,336
TOTAL REVENUES FROM FEDERAL SOURCES  595,037 509,080 432,721
TOTAL GRANTS AND ENTITLEMENTS  610,221 521,015 444,656
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 284,017 0
Revenues from Local Sources:
Local Tax Levy 40-1210 1,669,719 1,325,496 470,522
TOTAL REVENUES FROM LOCAL SOURCES  1,669,719 1,325,496 470,522
Revenues from State Sources:
Debt Service Aid Type II 40-3160 513,059 477,471 0
TOTAL LOCAL REPAYMENT OF DEBT  2,182,778 2,086,984 470,522
TOTAL REPAYMENT OF DEBT  2,182,778 2,086,984 470,522
TOTAL REVENUES/SOURCES  31,990,063 33,248,431 33,245,728

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX8,961,7679,511,0859,872,245
Special Education 11-2XX-100-XXX1,728,6281,805,9371,845,657
Basic Skills/Remedial 11-230-100-XXX125,908103,32395,242
Bilingual Education 11-240-100-XXX24,52727,76229,956
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX303,520366,077354,490
School Sponsored Athletics 11-402-100-XXX0969,640981,603
Other Instructional Programs 11-4XX-100-XXX856,68500
Community Services Programs/Operations 11-800-330-XXX113,017135,483140,340
Support Services:
Tuition 11-000-100-XXX1,317,5531,789,8231,759,139
Health Services 11-000-213-XXX160,424141,117144,190
Students - Related & Extraordinary 11-000-216,217324,024271,715285,343
Guidance 11-000-218-XXX1,160,3431,175,5331,180,328
Child Study Teams 11-000-219-XXX714,912735,654773,876
Improvement of Instructional Services 11-000-221-XXX547,869588,203465,507
Educational Media Services - School Library 11-000-222-XXX314,494308,699302,321
Instructional Staff Training Services 11-000-223-XXX196,626170,193139,028
General Administration 11-000-230-XXX566,496823,739696,637
School Administration 11-000-240-XXX640,562719,663920,955
Central Svcs & Admin Info Technology 11-000-25X-XXX668,967933,085798,084
Operation and Maintenance of Plant Services 11-000-26X-XXX2,745,8763,291,7353,486,414
Student Transportation Services 11-000-270-XXX1,615,1371,729,1421,807,373
Personal Services - Employee Benefits 11-XXX-XXX-2XX4,424,2644,633,9155,221,893
Food Services 11-000-310-XXX113,944133,653130,000
Total Support Services Expenditures 15,511,49117,445,86918,111,088
TOTAL GENERAL CURRENT EXPENSE 27,625,54330,365,17631,430,621
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X144,080172,604191,304
Facilities Acquisition and Construction Services 12-000-4XX-XXX1,427,441102,652708,625
TOTAL CAPITAL EXPENDITURES 1,571,521275,256899,929
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 29,197,06430,640,43232,330,550
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX2,44400
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX12,74011,93511,935
Total State Projects 12,74011,93511,935
Federal Projects:
Title I 20-XXX-XXX-XXX63,53163,53154,002
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX349,764354,161301,037
Vocational Education 20-XXX-XXX-XXX041,58335,346
Other Special Projects 20-XXX-XXX-XXX181,74249,80542,336
Total Federal Projects 595,037509,080432,721
TOTAL GRANTS AND ENTITLEMENTS 610,221521,015444,656
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,182,7782,086,984470,522
TOTAL REPAYMENT OF DEBT 2,182,7782,086,984470,522
Total Expenditures 31,990,06333,248,43133,245,728

 

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 Budget1,636,740806,935690,349605,632
  Repayment of Debt284,017284,01700
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1,5541,6151,6151,615
      Adult Education Programs0000
      Maintenance Reserve140,000140,000140,000140,000
      Legal Reserve952,1601,485,9421,268,5280
      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 Cost10,95411,47612,49212,65313,221
Total Classroom Instruction5,9526,6326,7206,6937,118
Classroom-Salaries and Benefits5,5356,1266,3596,2716,692
Classroom-General Supplies and Textbooks377459300354356
Classroom-Purchased Services and Other4046616869
Total Support Services1,8671,9342,0321,9721,962
Support Services-Salaries and Benefits1,7181,7691,8791,8071,792
Total Administrative Costs9651,0401,2631,3861,386
Administration-Salaries and Benefits7928619481,0581,072
Total Operations and Maintenance of Plant1,4441,3871,6281,6831,810
Operations & Maintenance of Plant-Salary & Ben.549575658647705
Total Food Services Costs4953476362
Total Extracurricular Costs573170685743765
Total Equipment Costs18467508191
Employee Benefits as a % of Salaries26.924.527.426.329.1

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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 shared with Berlin Borough School District.
  • Two police officers shared with the Township of Voorhees.
  • Joint agreement for the purchase of natural gas through Pittsgrove BOE.
  • Joint agreement for the purchase of property, casualty and workmen's
  • compensation insurance through BCIPJIF.
  • Participate in cooperative bidding service through Educational Data
  • Services.

 

Estimated Tax Rate Information
BERLIN BORO
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,086,585 (A)
Estimated Net Taxable Valuation (as of 01/01/2008)409,441,568 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.7539 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,157,998 (D)
Estimated Net Taxable Valuation (as of 01/01/2008)409,441,568 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.7713 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,086,585 (G)
Estimated Equalized Valuation (as of 10/01/2007)791,590,520 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.3899 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,157,998 (J)
Estimated Equalized Valuation (as of 10/01/2007)791,590,520 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.3989 (L)
spacing
GIBBSBORO
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,425,404 (A)
Estimated Net Taxable Valuation (as of 01/01/2008)180,435,040 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.7900 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,458,384 (D)
Estimated Net Taxable Valuation (as of 01/01/2008)180,435,040 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.8083 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,425,404 (G)
Estimated Equalized Valuation (as of 10/01/2007)286,079,816 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.4983 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,458,384 (J)
Estimated Equalized Valuation (as of 10/01/2007)286,079,816 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.5098 (L)
spacing
VOORHEES TWP
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy15,824,558 (A)
Estimated Net Taxable Valuation (as of 01/01/2008)3,879,358,570 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.4079 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy16,190,687 (D)
Estimated Net Taxable Valuation (as of 01/01/2008)3,879,358,570 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.4174 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy15,824,558 (G)
Estimated Equalized Valuation (as of 10/01/2007)3,938,476,294 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.4018 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy16,190,687 (J)
Estimated Equalized Valuation (as of 10/01/2007)3,938,476,294 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.4111 (L)