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User Friendly Budgets
2008

CAMDEN - GLOUCESTER TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time6,8476,7126,712
spacing
Pupils on Roll - Special Full-Time925908908
Private School Placements817373
spacing
Pupils Sent to Other Districts-Reg Prog198
Pupils Sent to Other Dists-Spec Ed Prog403535
Pupils Received13150

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 3,688,165 3,704,705
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 0 0 3,547,688
Withdrawal from Tuition Reserve-Excess over adj. 10-311 0 190,000 170,000
Revenues from Local Sources:
Local Tax Levy 10-1210 39,712,435 39,707,454 38,400,784
Tuition 10-1300 63,774 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 26,379 0 20,000
Other Restricted Miscellaneous Revenues 10-1XXX 0 300,000 0
Unrestricted Miscellaneous Revenues 10-1XXX 1,401,989 706,635 465,081
SUBTOTAL  41,204,577 40,714,089 38,885,865
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 27,343,061 27,343,061 0
Supplemental Core Curriculum Standards Aid 10-3112 3,299,332 3,299,332 0
Transportation Aid 10-3120 1,530,367 1,530,367 0
Special Education Aid 10-3130 4,780,934 4,780,934 0
Bilingual Education 10-3140 66,450 66,450 0
Extraordinary Aid 10-3131 245,359 0 0
Consolidated Aid 10-3195 882,001 882,001 0
Additional Formula Aid 10-3196 1,119,932 2,310,002 0
Other State Aids 10-3XXX 216,219 0 139,695
Categorical Special Education Aid 10-3132 0 0 3,686,285
Equalization Aid 10-3176 0 0 43,866,636
Categorical Security Aid 10-3177 0 0 905,137
Categorical Transportation Aid 10-3121 0 0 1,604,969
SUBTOTAL  39,483,655 40,212,147 50,202,722
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 3,269 0 0
SUBTOTAL  3,269 0 0
Adjustment for Prior Year Encumbrances  0 408,795 0
Actual Revenues (Over)/Under Expenditures  -2,408,399 0 0
TOTAL OPERATING BUDGET  78,283,102 85,213,196 96,510,980
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Demonstrably Effective Program Aid 20-3212 251,931 255,969 0
Instructional Supplement Aid 20-3214 255,948 390,939 0
Other Restricted Entitlements 20-32XX 430,708 1,394,500 485,000
TOTAL REVENUES FROM STATE SOURCES  938,587 2,041,408 485,000
Revenues from Federal Sources:
Title I 20-4411-4416 500,672 619,650 587,714
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,728,191 1,250,000 1,250,000
Other 20-4XXX 290,743 285,000 285,000
TOTAL REVENUES FROM FEDERAL SOURCES  2,519,606 2,154,650 2,122,714
TOTAL GRANTS AND ENTITLEMENTS  3,458,193 4,196,058 2,607,714
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 6,944 136,794
Revenues from Local Sources:
Local Tax Levy 40-1210 2,183,185 2,188,166 2,469,323
Miscellaneous 40-1XXX 136,792 0 0
TOTAL REVENUES FROM LOCAL SOURCES  2,319,977 2,188,166 2,469,323
Revenues from State Sources:
Debt Service Aid Type II 40-3160 1,449,546 1,464,018 1,878,956
TOTAL LOCAL REPAYMENT OF DEBT  3,769,523 3,659,128 4,485,073
Actual Revenues (Over)/Under Expenditures  -133,768 0 0
TOTAL REPAYMENT OF DEBT  3,635,755 3,659,128 4,485,073
TOTAL REVENUES/SOURCES  85,377,050 93,068,382 103,603,767

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX29,401,42430,077,94933,176,456
Special Education 11-2XX-100-XXX5,971,1337,263,0548,010,972
Basic Skills/Remedial 11-230-100-XXX266,717369,904262,700
Bilingual Education 11-240-100-XXX175,094224,425318,109
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX291,304325,892341,700
School Sponsored Athletics 11-402-100-XXX233,349259,847275,343
Community Services Programs/Operations 11-800-330-XXX5,2185,5005,000
Support Services:
Tuition 11-000-100-XXX5,644,0485,527,3924,887,570
Attendance and Social Work Services 11-000-211-XXX27,77334,10042,150
Health Services 11-000-213-XXX960,348963,6681,010,470
Students - Related & Extraordinary 11-000-216,217982,3251,012,4051,174,275
Guidance 11-000-218-XXX1,440,0101,444,3981,510,650
Child Study Teams 11-000-219-XXX1,313,1361,585,5001,701,155
Improvement of Instructional Services 11-000-221-XXX666,162772,920759,582
Educational Media Services - School Library 11-000-222-XXX534,510637,559741,026
Instructional Staff Training Services 11-000-223-XXX36,37961,70074,600
General Administration 11-000-230-XXX750,3591,050,4701,025,885
School Administration 11-000-240-XXX3,088,5773,532,2863,326,911
Central Svcs & Admin Info Technology 11-000-25X-XXX2,008,4812,473,8932,550,272
Deposit to Maintenance Reserve 10-6060650,0000
Operation and Maintenance of Plant Services 11-000-26X-XXX6,490,7676,697,6977,430,503
Student Transportation Services 11-000-270-XXX5,480,1125,805,5406,304,240
Deposit to Current Expense Emergency Reserve 10-6070300,0000
Personal Services - Employee Benefits 11-XXX-XXX-2XX11,913,48412,714,02813,775,929
Food Services 11-000-310-XXX300,00060,000300,000
Total Support Services Expenditures 41,636,47144,373,55646,615,218
TOTAL GENERAL CURRENT EXPENSE 77,980,71083,850,12789,005,498
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-60401,193,1423,547,688
Interest Earned on Capital Reserve 10-6040020,000
Equipment 12-XXX-XXX-73X198,11746,476142,000
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931003,716,725
TOTAL CAPITAL EXPENDITURES 198,1171,239,6187,426,413
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX87,38987,92371,010
Total Summer School 87,38987,92371,010
TOTAL SPECIAL SCHOOLS 87,38987,92371,010
Transfer of Funds to Charter Schools 10-000-100-56X16,88635,5288,059
OPERATING BUDGET GRAND TOTAL 78,283,10285,213,19696,510,980
GRANTS AND ENTITLEMENTS
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX251,931255,9690
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 251,931255,9690
Instructional Supplement Aid:
Instruction 20-214-100-XXX255,948390,9390
TOTAL INSTRUCTIONAL SUPPLEMENT AID 255,948390,9390
Other State Projects:
Instruction 20-217-100-XXX0879,1130
Support Services 20-217-200-XXX030,3870
TOTAL TARA USED TO SUPPORT PROGRAMS 0909,5000
Nonpublic Textbooks 20-XXX-XXX-XXX36,98545,00045,000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX158,730186,000186,000
Nonpublic Handicapped Services 20-XXX-XXX-XXX128,185164,000164,000
Nonpublic Nursing Services 20-XXX-XXX-XXX57,66758,00058,000
Nonpublic Technology Initiative 20-XXX-XXX-XXX31,87832,00032,000
Other Special Projects 20-XXX-XXX-XXX17,26300
Total State Projects 938,5872,041,408485,000
Federal Projects:
Title I 20-XXX-XXX-XXX500,672619,650587,714
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,728,1911,250,0001,250,000
Other Special Projects 20-XXX-XXX-XXX290,743285,000285,000
Total Federal Projects 2,519,6062,154,6502,122,714
TOTAL GRANTS AND ENTITLEMENTS 3,458,1934,196,0582,607,714
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX3,635,7553,659,1284,485,073
TOTAL REPAYMENT OF DEBT 3,635,7553,659,1284,485,073
Total Expenditures 85,377,05093,068,382103,603,767

 

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 Budget2,253,5122,148,1281,853,1051,696,088
  Repayment of Debt9,970143,738136,7940
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve499,499525,8781,719,0201,739,020
      Adult Education Programs0000
      Maintenance Reserve00650,000650,000
      Legal Reserve4,445,3166,940,8293,547,6880
      Tuition Reserve360,000514,000324,000154,000
      Current Expense Emergency Reserve00300,000300,000
  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 Cost8,2518,6689,4239,88110,176
Total Classroom Instruction5,5145,7726,0856,3446,750
Classroom-Salaries and Benefits5,2985,5615,8475,9936,479
Classroom-General Supplies and Textbooks212207231344260
Classroom-Purchased Services and Other556810
Total Support Services9369359981,0421,121
Support Services-Salaries and Benefits8628519139441,026
Total Administrative Costs8428969591,0771,070
Administration-Salaries and Benefits649726762777837
Total Operations and Maintenance of Plant8519209429691,070
Operations & Maintenance of Plant-Salary & Ben.406425453461485
Total Food Services Costs0398839
Total Extracurricular Costs8183929398
Total Equipment Costs74261619
Employee Benefits as a % of Salaries26.624.62524.724.8

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
  • The district has for several years been part of shared services
  • arrangements with both the Black Horse Pike Regional School District
  • and the municipal government in Gloucester Township. The purchasing
  • department maintains a central warehouse facility which accomodates
  • these shared service arrangements.
  • For 2008-09 a new shared service arrangement involving the district
  • Transporation Department and the Berlin Twp Board of Education.
  • Gloucester Township will provide bus mechanic services to Berlin.
  • Berlin will compensate for services received.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy38,400,784 (A)
Estimated Net Taxable Valuation (as of 01/10/2008)2,445,316,031 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.5704 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy40,870,107 (D)
Estimated Net Taxable Valuation (as of 01/10/2008)2,445,316,031 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.6714 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy38,400,784 (G)
Estimated Equalized Valuation (as of 01/10/2008)4,809,826,969 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.7984 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy40,870,107 (J)
Estimated Equalized Valuation (as of 01/10/2008)4,809,826,969 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.8497 (L)