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User Friendly Budgets
2008

CAMDEN - LAUREL SPRINGS BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time159149151
spacing
Pupils on Roll - Special Full-Time221339
Private School Placements654
spacing
Pupils Sent to Other Districts-Reg Prog146139163
Pupils Sent to Other Dists-Spec Ed Prog38352

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 120,627 67,435
Transfers from Other Funds 10-5200 11,953 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 2,473,606 2,520,291 2,551,598
Transportation Fees from Individuals 10-1410 330 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 42,499 8,000 8,000
SUBTOTAL  2,516,435 2,528,291 2,559,598
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 812,780 812,780 0
Supplemental Core Curriculum Standards Aid 10-3112 129,138 129,138 0
Transportation Aid 10-3120 20,349 20,349 0
Special Education Aid 10-3130 215,514 215,514 0
Bilingual Education 10-3140 4,636 4,636 0
Stabilization Aid 10-3171 141,147 141,147 0
Consolidated Aid 10-3195 33,465 33,465 0
Additional Formula Aid 10-3196 41,009 83,693 0
Other State Aids 10-3XXX 14,842 6,750 0
Categorical Special Education Aid 10-3132 0 0 176,235
Equalization Aid 10-3176 0 0 1,551,047
Categorical Security Aid 10-3177 0 0 24,450
Categorical Transportation Aid 10-3121 0 0 14,951
SUBTOTAL  1,412,880 1,447,472 1,766,683
Actual Revenues (Over)/Under Expenditures  -27,368 0 0
TOTAL OPERATING BUDGET  3,913,900 4,096,390 4,393,716
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 808 0 0
Revenues from State Sources:
Instructional Supplement Aid 20-3214 9,921 9,921 0
Other Restricted Entitlements 20-32XX 406 0 0
TOTAL REVENUES FROM STATE SOURCES  10,327 9,921 0
Revenues from Federal Sources:
Title I 20-4411-4416 51,866 54,000 28,214
I.D.E.A. Part B (Handicapped) 20-4420-4429 73,919 71,134 63,295
Other 20-4XXX 8,433 14,093 20,671
TOTAL REVENUES FROM FEDERAL SOURCES  134,218 139,227 112,180
TOTAL GRANTS AND ENTITLEMENTS  145,353 149,148 112,180
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 0 20,000 119,044
Miscellaneous 40-1XXX 0 0 50,000
TOTAL REVENUES FROM LOCAL SOURCES  0 20,000 169,044
Revenues from State Sources:
Debt Service Aid Type II 40-3160 0 0 113,100
TOTAL LOCAL REPAYMENT OF DEBT  0 20,000 282,144
TOTAL REPAYMENT OF DEBT  0 20,000 282,144
TOTAL REVENUES/SOURCES  4,059,253 4,265,538 4,788,040

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX720,489782,767825,350
Special Education 11-2XX-100-XXX108,183148,102156,254
Basic Skills/Remedial 11-230-100-XXX060,79260,276
Bilingual Education 11-240-100-XXX10,60400
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX206250250
School Sponsored Athletics 11-402-100-XXX1,3892,1002,350
Community Services Programs/Operations 11-800-330-XXX3,3012,7003,500
Support Services:
Tuition 11-000-100-XXX2,143,5962,110,1022,231,299
Attendance and Social Work Services 11-000-211-XXX0400400
Health Services 11-000-213-XXX46,02451,40253,480
Students - Related & Extraordinary 11-000-216,21757,40355,81675,440
Guidance 11-000-218-XXX1,9113,8503,850
Child Study Teams 11-000-219-XXX67,11261,90357,899
Improvement of Instructional Services 11-000-221-XXX1452000
Educational Media Services - School Library 11-000-222-XXX10,65017,08219,861
Instructional Staff Training Services 11-000-223-XXX1,5982,3164,530
General Administration 11-000-230-XXX126,363118,612125,543
School Administration 11-000-240-XXX63,14168,45969,798
Central Svcs & Admin Info Technology 11-000-25X-XXX53,70657,21362,548
Operation and Maintenance of Plant Services 11-000-26X-XXX175,422158,836210,530
Student Transportation Services 11-000-270-XXX84,57375,26380,500
Personal Services - Employee Benefits 11-XXX-XXX-2XX237,769318,225350,058
Total Support Services Expenditures 3,069,4133,099,6793,345,736
TOTAL GENERAL CURRENT EXPENSE 3,913,5854,096,3904,393,716
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X31500
TOTAL CAPITAL EXPENDITURES 31500
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 3,913,9004,096,3904,393,716
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX80800
Instructional Supplement Aid:
Instruction 20-214-100-XXX9,9219,9210
TOTAL INSTRUCTIONAL SUPPLEMENT AID 9,9219,9210
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX40600
Total State Projects 10,3279,9210
Federal Projects:
Title I 20-XXX-XXX-XXX51,86654,00028,214
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX73,91971,13463,295
Other Special Projects 20-XXX-XXX-XXX8,43314,09320,671
Total Federal Projects 134,218139,227112,180
TOTAL GRANTS AND ENTITLEMENTS 145,353149,148112,180
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX020,000282,144
TOTAL REPAYMENT OF DEBT 020,000282,144
Total Expenditures 4,059,2534,265,5384,788,040

 

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 Budget100,000206,221206,221138,786
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1,1131,1131,1131,113
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve199,165120,62700
      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 Cost7,7749,3589,09111,84410,957
Total Classroom Instruction4,5485,5755,8667,5626,871
Classroom-Salaries and Benefits4,1285,0245,3756,7166,344
Classroom-General Supplies and Textbooks240379278499338
Classroom-Purchased Services and Other181173213347189
Total Support Services9551,1498681,3721,293
Support Services-Salaries and Benefits595728631878726
Total Administrative Costs1,3071,5451,4381,7861,639
Administration-Salaries and Benefits1,0481,1481,1521,4201,288
Total Operations and Maintenance of Plant9391,0608901,0901,119
Operations & Maintenance of Plant-Salary & Ben.36951840453651
Total Food Services Costs00000
Total Extracurricular Costs1211151817
Total Equipment Costs2202000
Employee Benefits as a % of Salaries21.821.526.925.828

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
  • We purchase a bulk of our food products from Eastern Regional HS.
  • Our Property and Casualty Insurance is purchased through a Joint
  • Insurance Fund.
  • Our Health Insurance is also purchased through a Joint Insurance
  • Fund.
  • We share a Superintendent with Stratford Board of Education.
  • We are involved with an electric and gas consortium.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,551,598 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)82,550,551 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1003.0910 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,670,642 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)82,550,551 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1003.2352 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,551,598 (G)
Estimated Equalized Valuation (as of 10/01/2007)150,398,463 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.6966 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,670,642 (J)
Estimated Equalized Valuation (as of 10/01/2007)150,398,463 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.7757 (L)