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User Friendly Budgets
2008

CAMDEN - MERCHANTVILLE BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time309307310
spacing
Pupils on Roll - Special Full-Time545547
Private School Placements101014
spacing
Pupils Sent to Other Districts-Reg Prog515453
Pupils Sent to Other Dists-Spec Ed Prog222320
Pupils Received10126
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 0 121,019 148,192
Withdrawal from Maint. Reserve 10-310 0 75,000 0
Revenues from Local Sources:
Local Tax Levy 10-1210 3,855,209 4,023,585 4,056,997
Other Local Governmental Units - Unrestricted 10-12XX 11,500 11,500 11,500
Tuition 10-1300 25,005 10,000 15,000
Unrestricted Miscellaneous Revenues 10-1XXX 41,193 21,000 30,000
SUBTOTAL  3,932,907 4,066,085 4,113,497
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 167,707 167,707 0
Supplemental Core Curriculum Standards Aid 10-3112 475,674 475,674 0
Transportation Aid 10-3120 154,491 154,491 0
Special Education Aid 10-3130 422,677 422,677 0
Bilingual Education 10-3140 5,876 5,876 0
Extraordinary Aid 10-3131 0 0 22,479
Consolidated Aid 10-3195 47,180 47,180 0
Additional Formula Aid 10-3196 46,229 93,845 0
Other State Aids 10-3XXX 33,669 45,518 0
Categorical Special Education Aid 10-3132 0 0 205,523
Equalization Aid 10-3176 0 0 1,465,631
Categorical Security Aid 10-3177 0 0 59,820
Categorical Transportation Aid 10-3121 0 0 80,798
SUBTOTAL  1,353,503 1,412,968 1,834,251
Adjustment for Prior Year Encumbrances  0 155,731 0
Actual Revenues (Over)/Under Expenditures  -239,379 0 0
TOTAL OPERATING BUDGET  5,047,031 5,830,803 6,095,940
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 0 18,498 0
Early Childhood Program Aid 20-3211 204,379 166,927 0
Demonstrably Effective Program Aid 20-3212 100,451 100,451 0
Preschool Education Aid 20-3218 0 0 84,563
Other Restricted Entitlements 20-32XX 291,588 362,633 290,145
TOTAL REVENUES FROM STATE SOURCES  596,418 648,509 374,708
Revenues from Federal Sources:
Title I 20-4411-4416 81,121 69,402 58,610
I.D.E.A. Part B (Handicapped) 20-4420-4429 116,083 199,023 91,573
Other 20-4XXX 6,719 50,553 24,370
TOTAL REVENUES FROM FEDERAL SOURCES  203,923 318,978 174,553
TOTAL GRANTS AND ENTITLEMENTS  800,341 967,487 549,261
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 250
Revenues from Local Sources:
Local Tax Levy 40-1210 305,092 294,835 335,137
TOTAL REVENUES FROM LOCAL SOURCES  305,092 294,835 335,137
Revenues from State Sources:
Debt Service Aid Type II 40-3160 21,769 21,021 20,272
TOTAL LOCAL REPAYMENT OF DEBT  326,861 315,856 355,659
Actual Revenues (Over)/Under Expenditures  245 0 0
TOTAL REPAYMENT OF DEBT  327,106 315,856 355,659
TOTAL REVENUES/SOURCES  6,174,478 7,114,146 7,000,860

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,496,0771,665,0201,882,516
Special Education 11-2XX-100-XXX332,139308,196323,576
Basic Skills/Remedial 11-230-100-XXX32,32240,74164,706
Bilingual Education 11-240-100-XXX6,7707,0007,001
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX40,33748,50648,300
Support Services:
Tuition 11-000-100-XXX938,6801,143,0911,234,983
Health Services 11-000-213-XXX51,09454,61055,588
Students - Related & Extraordinary 11-000-216,217229,799232,667216,783
Guidance 11-000-218-XXX78,84488,89594,664
Child Study Teams 11-000-219-XXX131,170155,708157,807
Improvement of Instructional Services 11-000-221-XXX5,4615,9586,079
Educational Media Services - School Library 11-000-222-XXX4,8829,8378,020
Instructional Staff Training Services 11-000-223-XXX3,4883,2893,300
General Administration 11-000-230-XXX195,555214,921225,925
School Administration 11-000-240-XXX42,56749,84449,415
Central Svcs & Admin Info Technology 11-000-25X-XXX111,883134,149119,755
Operation and Maintenance of Plant Services 11-000-26X-XXX409,053603,964494,334
Student Transportation Services 11-000-270-XXX304,483284,352276,432
Personal Services - Employee Benefits 11-XXX-XXX-2XX623,115699,346709,720
Food Services 11-000-310-XXX010,0005,000
Total Support Services Expenditures 3,130,0743,690,6313,657,805
TOTAL GENERAL CURRENT EXPENSE 5,037,7195,760,0945,983,904
CAPITAL EXPENDITURES
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X9,31270,709112,036
OPERATING BUDGET GRAND TOTAL 5,047,0315,830,8036,095,940
GRANTS AND ENTITLEMENTS
Early Childhood Program Aid:
Instruction 20-211-100-XXX177,848160,81684,563
Support Services 20-211-200-XXX26,53124,6090
TOTAL EARLY CHILDHOOD PROGRAM AID 204,379185,42584,563
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX87,76587,7650
Support Services 20-212-200-XXX12,68612,6860
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 100,451100,4510
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX20,12818,96817,919
Nonpublic Auxiliary Services 20-XXX-XXX-XXX145,962164,563155,460
Nonpublic Handicapped Services 20-XXX-XXX-XXX82,60776,67572,434
Nonpublic Nursing Services 20-XXX-XXX-XXX27,86025,47624,067
Nonpublic Technology Initiative 20-XXX-XXX-XXX15,03121,45120,265
Other Special Projects 20-XXX-XXX-XXX055,5000
Total State Projects 596,418648,509374,708
Federal Projects:
Title I 20-XXX-XXX-XXX81,12169,40258,610
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX116,083199,02391,573
Other Special Projects 20-XXX-XXX-XXX6,71950,55324,370
Total Federal Projects 203,923318,978174,553
TOTAL GRANTS AND ENTITLEMENTS 800,341967,487549,261
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX327,106315,856355,659
TOTAL REPAYMENT OF DEBT 327,106315,856355,659
Total Expenditures 6,174,4787,114,1467,000,860

 

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 Budget133,800283,669283,669163,514
  Repayment of Debt4952502500
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve115,000115,00040,00040,000
      Legal Reserve127,094149,05628,0370
      Tuition Reserve43,000000
      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 Cost11,31911,22012,28813,01013,057
Total Classroom Instruction7,3337,2357,7347,9718,323
Classroom-Salaries and Benefits6,8646,8207,2957,4707,841
Classroom-General Supplies and Textbooks290218244301281
Classroom-Purchased Services and Other179197194200201
Total Support Services1,3981,6141,8841,8251,819
Support Services-Salaries and Benefits7431,1371,2651,2931,339
Total Administrative Costs1,3141,1021,1151,2851,285
Administration-Salaries and Benefits959703743762771
Total Operations and Maintenance of Plant1,1151,1341,3651,7331,447
Operations & Maintenance of Plant-Salary & Ben.6873116150156
Total Food Services Costs380282814
Total Extracurricular Costs121134163168168
Total Equipment Costs00000
Employee Benefits as a % of Salaries24.625.826.726.824.7

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
  • Transportation through out the County via contracts
  • Pittsgrove BOE - AHERA, PARS
  • Pittsgrove BOE - GCA Custodial Services
  • Pittsgrove BOE - Paper purchasing
  • Salem County Special Services School District - Business Administrator/
  • Board Secretary
  • Non Public Funds Mgmt - Camden County Educational Commission

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,056,997 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)160,970,463 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1002.5203 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,392,134 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)160,970,463 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1002.7285 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,056,997 (G)
Estimated Equalized Valuation (as of 10/01/2007)290,178,514 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.3981 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,392,134 (J)
Estimated Equalized Valuation (as of 10/01/2007)290,178,514 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.5136 (L)