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User Friendly Budgets
2009

CAMDEN - BERLIN BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time733697702
spacing
Pupils on Roll - Special Full-Time106115124
Private School Placements569
spacing
Pupils Sent to Other Dists-Spec Ed Prog233
Pupils Received110

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 90,069 141,254
Revenues from Local Sources:
Local Tax Levy 10-1210 5,708,340 5,888,340 5,926,097
Other Local Governmental Units - Unrestricted 10-12XX 0 0 39,513
Tuition 10-1300 6,757 11,500 0
Other Restricted Miscellaneous Revenues 10-1XXX 0 31,236 93,102
Unrestricted Miscellaneous Revenues 10-1XXX 68,968 20,000 2,500
SUBTOTAL  5,784,065 5,951,076 6,061,212
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 1,671,602 0 0
Transportation Aid 10-3120 219,610 0 0
Special Education Aid 10-3130 629,403 0 0
Bilingual Education 10-3140 13,944 0 0
Extraordinary Aid 10-3131 17,211 49,985 20,000
Consolidated Aid 10-3195 87,557 0 0
Additional Formula Aid 10-3196 160,479 0 0
Other State Aids 10-3XXX 125,359 0 0
Categorical Special Education Aid 10-3132 0 429,225 426,289
Equalization Aid 10-3176 0 2,813,606 2,946,179
Categorical Security Aid 10-3177 0 66,719 68,294
Categorical Transportation Aid 10-3121 0 176,303 219,384
SUBTOTAL  2,925,165 3,535,838 3,680,146
Adjustment for Prior Year Encumbrances  0 82,300 0
Actual Revenues (Over)/Under Expenditures  -93,430 0 0
TOTAL OPERATING BUDGET  8,615,800 9,659,283 9,882,612
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 2,690 2,690 2,690
Revenues from State Sources:
Instructional Supplement Aid 20-3214 13,005 0 0
Other Restricted Entitlements 20-32XX 251,106 273,497 273,497
TOTAL REVENUES FROM STATE SOURCES  264,111 273,497 273,497
Revenues from Federal Sources:
Title I 20-4411-4416 42,129 50,141 50,141
Title VI 20-4417-4418 0 1,333 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 195,252 210,433 210,433
Other 20-4XXX 35,545 25,186 25,186
TOTAL REVENUES FROM FEDERAL SOURCES  272,926 287,093 285,760
TOTAL GRANTS AND ENTITLEMENTS  539,727 563,280 561,947
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 12,712 1,462
Revenues from Local Sources:
Local Tax Levy 40-1210 555,735 575,687 596,348
Miscellaneous 40-1XXX 12,635 2,364 0
TOTAL REVENUES FROM LOCAL SOURCES  568,370 578,051 596,348
Revenues from State Sources:
Debt Service Aid Type II 40-3160 172,985 172,227 173,282
TOTAL LOCAL REPAYMENT OF DEBT  741,355 762,990 771,092
Actual Revenues (Over)/Under Expenditures  12,291 0 0
TOTAL REPAYMENT OF DEBT  753,646 762,990 771,092
TOTAL REVENUES/SOURCES  9,909,173 10,985,553 11,215,651

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,950,2713,274,6513,578,615
Special Education 11-2XX-100-XXX1,163,3941,166,0401,211,399
Basic Skills/Remedial 11-230-100-XXX21,73650,02125,684
Bilingual Education 11-240-100-XXX16,30816,94418,375
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX16,00016,30018,931
School Sponsored Athletics 11-402-100-XXX62,58267,55069,345
Support Services:
Tuition 11-000-100-XXX240,091413,922509,104
Attendance and Social Work Services 11-000-211-XXX30,88632,48833,787
Health Services 11-000-213-XXX85,42993,689101,737
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217193,722199,660230,617
Guidance 11-000-218-XXX78,15380,87983,079
Child Study Teams 11-000-219-XXX265,404280,802261,191
Improvement of Instructional Services 11-000-221-XXX750750750
Educational Media Services - School Library 11-000-222-XXX97,737106,795104,746
General Administration 11-000-230-XXX347,346317,346258,046
School Administration 11-000-240-XXX324,618335,647354,453
Central Svcs & Admin Info Technology 11-000-25X-XXX234,058270,033282,759
Operation and Maintenance of Plant Services 11-000-26X-XXX642,151691,287671,953
Student Transportation Services 11-000-270-XXX432,637477,079491,822
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,380,1431,581,3661,532,179
Total Support Services Expenditures 4,353,1254,881,7434,916,223
TOTAL GENERAL CURRENT EXPENSE 8,583,4169,473,2499,838,572
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X15,61621,67825,460
Facilities Acquisition and Construction Services 12-000-4XX-XXX16,768164,35618,580
TOTAL CAPITAL EXPENDITURES 32,384186,03444,040
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 8,615,8009,659,2839,882,612
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX2,6902,6902,690
Instructional Supplement Aid:
Support Services 20-214-200-XXX13,00500
TOTAL INSTRUCTIONAL SUPPLEMENT AID 13,00500
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX18,66718,47218,472
Nonpublic Auxiliary Services 20-XXX-XXX-XXX108,880121,812121,812
Nonpublic Handicapped Services 20-XXX-XXX-XXX84,41490,35790,357
Nonpublic Nursing Services 20-XXX-XXX-XXX25,78524,93624,936
Nonpublic Technology Initiative 20-XXX-XXX-XXX13,36012,92012,920
Other Special Projects 20-XXX-XXX-XXX05,0005,000
Total State Projects 264,111273,497273,497
Federal Projects:
Title I 20-XXX-XXX-XXX42,12950,14150,141
Title VI 20-XXX-XXX-XXX01,3330
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX195,252210,433210,433
Other Special Projects 20-XXX-XXX-XXX35,54525,18625,186
Total Federal Projects 272,926287,093285,760
TOTAL GRANTS AND ENTITLEMENTS 539,727563,280561,947
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX753,646762,990771,092
TOTAL REPAYMENT OF DEBT 753,646762,990771,092
Total Expenditures 9,909,17310,985,55311,215,651

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/07
Audited
Balance
6/30/08
Estimated
Balance
6/30/09
Estimated
Balance
6/30/10
Unreserved:
  General Operating Budget273,997288,850218,78177,527
  Repayment of Debt25,00312,7121,4620
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve196,072211,323211,323211,323
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2006-07
Actual
2007-08
Actual
2008-09
Original
Budget
2008-09
Revised
Budget
2009-10
Proposed
Budget
Total Comparative Per Pupil Cost9,0089,4819,97810,51910,699
Total Classroom Instruction5,8186,0966,5326,8937,148
Classroom-Salaries and Benefits5,4575,6666,0636,4086,753
Classroom-General Supplies and Textbooks239246303323247
Classroom-Purchased Services and Other122184166162148
Total Support Services1,0641,1261,1451,2091,200
Support Services-Salaries and Benefits1,0081,0571,0641,1001,106
Total Administrative Costs1,2001,2431,2301,2831,267
Administration-Salaries and Benefits1,0591,0371,060940956
Total Operations and Maintenance of Plant763854906957906
Operations & Maintenance of Plant-Salary & Ben.413420474505484
Total Food Services Costs00000
Total Extracurricular Costs112113117124127
Total Equipment Costs3419182731
Employee Benefits as a % of Salaries23.424.227.426.523.7

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2009 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 2008-09 revised appropriations and 2009-10 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 following positions are shared Berlin/other district
  • Superintendet 60/40
  • Technology 65/35
  • Spanish Tchr 60/40
  • Occupational therapist 60/40
  • Physical Therapist 50/50
  • Interlocal Services agreements are in place:
  • Trash, Recycling, Snow Removal and Athletic Fields - Berlin Borough
  • Technology Schools and Services - E-Rate
  • Transportation - Camden county Educa. Services
  • Utilities - Gas PEPCO Energy, Electric - ACES
  • Non Public Nursing - Camden County
  • County Wide Purchasing Consortium
  • Community Education and Recreation Program
  • Crossing Guards
  • Insurance Consortiums - NJSBAIG/BACCEIC & SAIF

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,926,097 (A)
Estimated Net Taxable Valuation (as of 01/15/2009)411,175,965 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.4413 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,522,445 (D)
Estimated Net Taxable Valuation (as of 01/15/2009)411,175,965 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.5863 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,926,097 (G)
Estimated Equalized Valuation (as of 10/01/2008)839,495,688 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.7059 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,522,445 (J)
Estimated Equalized Valuation (as of 10/01/2008)839,495,688 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.7769 (L)