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User Friendly Budgets
2009

CAMDEN - CAMDEN CITY

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time12,69312,33214,164
Pupils on Roll Reg Accr. Adult High Sch12300
spacing
Pupils on Roll - Special Full-Time2,7772,6542,654
Private School Placements211197243
spacing
Pupils Sent to Contracted Preschool Prog1,2811,7421,682
Pupils Sent to Other Districts-Reg Prog232160
Pupils Sent to Other Dists-Spec Ed Prog7288144
Pupils Received16170
Pupils in State Facilities267250251

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 7,500,000 9,577,490
Revenues from Local Sources:
Local Tax Levy 10-1210 7,449,009 7,449,009 7,449,009
Tuition 10-1300 41,524 25,000 50,000
Interest Earned on Capital Reserve Funds 10-1XXX 0 0 9,396
Unrestricted Miscellaneous Revenues 10-1XXX 2,548,118 1,463,380 2,865,604
SUBTOTAL  10,038,651 8,937,389 10,374,009
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 124,213,337 0 0
Supplemental Core Curriculum Standards Aid 10-3112 6,189,753 0 0
Education Opportunity Aid 10-3117 73,724,039 0 0
Discretionary Education Opportunity Aid 10-3118 29,500,000 0 0
Transportation Aid 10-3120 4,607,552 0 0
Special Education Aid 10-3130 14,245,185 0 0
Bilingual Education 10-3140 1,393,710 0 0
Stabilization Aid 10-3171 2,632,717 0 0
Aid for Adult and Post-Graduate Programs 10-3191 611,048 0 0
Extraordinary Aid 10-3131 253,474 287,728 287,728
Consolidated Aid 10-3195 1,438,991 0 0
Other State Aids 10-3XXX 73,778 3,854,610 0
Categorical Special Education Aid 10-3132 0 7,782,101 7,730,045
Equalization Aid 10-3176 0 213,524,719 212,106,343
Categorical Security Aid 10-3177 0 5,679,623 5,697,468
Adjustment Aid 10-3178 0 48,197,568 51,474,060
Categorical Transportation Aid 10-3121 0 3,815,950 4,672,079
SUBTOTAL  258,883,584 283,142,299 281,967,723
Revenues from Federal Sources:
IMPACT Aid 10-4100 24,950 20,000 20,000
Medicaid Reimbursement 10-4200 595,514 600,000 816,624
SUBTOTAL  620,464 620,000 836,624
Adjustment for Prior Year Encumbrances  0 48,666 0
Actual Revenues (Over)/Under Expenditures  -13,136,482 0 0
TOTAL OPERATING BUDGET  256,406,217 300,248,354 302,755,846
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 48,120 125,102 0
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 0 943,695 0
Early Childhood Program Aid 20-3211 15,399,525 0 0
Demonstrably Effective Program Aid 20-3212 7,054,959 0 0
Preschool Education Aid 20-3218 0 23,151,488 24,406,256
Preschool Expansion Aid 20-3215 6,212,632 0 0
Other Restricted Entitlements 20-32XX 3,399,413 3,829,257 1,865,223
TOTAL REVENUES FROM STATE SOURCES  32,066,529 27,924,440 26,271,479
Revenues from Federal Sources:
Title I 20-4411-4416 14,063,402 19,086,952 21,147,266
I.D.E.A. Part B (Handicapped) 20-4420-4429 4,177,698 5,827,887 4,541,984
Vocational Education 20-4430 279,781 219,208 0
Adult Basic Education 20-4440 0 149,200 0
Other 20-4XXX 4,085,678 8,343,201 5,859,029
TOTAL REVENUES FROM FEDERAL SOURCES  22,606,559 33,626,448 31,548,279
Transfers from Operating Budget-PreK 20-5200 695,000 698,874 0
TOTAL GRANTS AND ENTITLEMENTS  55,416,208 62,374,864 57,819,758
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 125,891 89,984 30,680
TOTAL REVENUES FROM LOCAL SOURCES  125,891 89,984 30,680
Revenues from State Sources:
Debt Service Aid Type II 40-3160 871,862 623,184 212,481
TOTAL LOCAL REPAYMENT OF DEBT  997,753 713,168 243,161
TOTAL REPAYMENT OF DEBT  997,753 713,168 243,161
TOTAL REVENUES/SOURCES  312,820,178 363,336,386 360,818,765
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Operating Budget-PreK 20-5200 695,000 698,874 0
TOTAL REVENUES/SOURCES NET OF TRANSFERS  312,125,178 362,637,512 360,818,765

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX3,854,6136,784,0786,001,624
School Sponsored Athletics 11-402-100-XXX5,36612,34712,500
Summer School 11-422-XXX-XXX00133,750
Other Supplemental/At-Risk Programs 11-424-XXX-XXX0016,000
Community Services Programs/Operations 11-800-330-XXX136,760152,97596,500
Support Services:
Tuition 11-000-100-XXX19,510,95420,901,56520,638,656
Attendance and Social Work Services 11-000-211-XXX1,388,7531,021,2721,058,663
Health Services 11-000-213-XXX1,446,9271,382,253538,852
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2171,161,5911,380,3032,527,757
Guidance 11-000-218-XXX290,761651,105965,732
Child Study Teams 11-000-219-XXX5,652,7475,792,3745,770,410
Improvement of Instructional Services 11-000-221-XXX1,600,9423,128,8613,264,791
Educational Media Services - School Library 11-000-222-XXX348,497398,346530,347
Instructional Staff Training Services 11-000-223-XXX716,572731,065574,855
General Administration 11-000-230-XXX3,941,7004,248,5264,007,301
School Administration 11-000-240-XXX40,0996000
Central Svcs & Admin Info Technology 11-000-25X-XXX6,365,5186,820,9236,928,573
Deposit to Maintenance Reserve 10-60604,934,0000
Operation and Maintenance of Plant Services 11-000-26X-XXX22,965,79223,393,00423,581,320
Student Transportation Services 11-000-270-XXX11,946,73612,309,94113,444,432
Deposit to Current Expense Emergency Reserve 10-60701,000,0000
Other Support Services 11-000-290-XXX1,300,564105,0000
Personal Services - Employee Benefits 11-XXX-XXX-2XX15,511,78917,669,25618,060,277
Food Services 11-000-310-XXX3,334,7603,887,8172,734,649
Total Support Services Expenditures 97,524,702103,822,211104,626,615
TOTAL GENERAL CURRENT EXPENSE 101,521,441116,705,611110,886,989
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-60401,566,0000
Interest Earned on Capital Reserve 10-604009,396
Equipment 12-XXX-XXX-73X22,724256,810280,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX95,3981,342,1714,594,252
TOTAL CAPITAL EXPENDITURES 118,1223,164,9814,883,648
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX1,39076,5390
Support Services 13-422-200-XXX1,44300
Total Summer School 2,83376,5390
Other Special Schools:
Instruction 13-4XX-100-XXX183,74900
Support Services 13-4XX-200-XXX01920
Total Other Special Schools 183,7491920
Accredited Evening/Adult High School/Post-Graduate:
Instruction 13-601-100-XXX119,88446,0000
Support Services 13-601-200-XXX122,03700
Total Accredited Evening/Adult HS/Post-Grad. 241,92146,0000
Adult Education - Local:
Instruction 13-602-100-XXX1,188,332100,0000
Support Services 13-602-200-XXX570,71714,0560
Total Adult Education - Local 1,759,049114,0560
Vocational Evening - Local:
Instruction 13-629-100-XXX162,95020,0000
Total Vocational Evening - Local 162,95020,0000
TOTAL SPECIAL SCHOOLS 2,350,502256,7870
Transfer of Funds to Charter Schools 10-000-100-56X23,048,08831,305,85335,250,607
General Fund Contribution to SBB 10-000-520-930129,368,064148,815,122151,734,602
OPERATING BUDGET GRAND TOTAL 256,406,217300,248,354302,755,846
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX48,120125,1020
Early Childhood Program Aid:
Instruction 20-218-100-XXX3,008,3524,162,9143,836,384
Support Services 20-218-200-XXX16,145,46920,616,14320,539,591
Facilities Acquisition and Construction Services 20-218-400-XXX6,28315,00030,281
TOTAL PRESCHOOL EDUCATION AID 19,160,10424,794,05724,406,256
Demonstrably Effective Program Aid:
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 000
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX50,19357,24749,905
Nonpublic Auxiliary Services 20-XXX-XXX-XXX1,125,3201,323,9841,323,984
Nonpublic Handicapped Services 20-XXX-XXX-XXX262,997389,170389,170
Nonpublic Nursing Services 20-XXX-XXX-XXX74,21277,27866,396
Nonpublic Technology Initiative 20-XXX-XXX-XXX24,19140,04035,768
Other Special Projects 20-XXX-XXX-XXX1,862,5001,941,5380
Total State Projects 22,559,51728,623,31426,271,479
Federal Projects:
Title I 20-XXX-XXX-XXX5,829,19310,778,23113,647,266
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX4,177,6985,827,8874,541,984
Vocational Education 20-XXX-XXX-XXX279,781219,2080
Adult Basic Education 20-XXX-XXX-XXX0149,2000
Other Special Projects 20-XXX-XXX-XXX3,122,0717,644,8515,259,029
Total Federal Projects 13,408,74324,619,37723,448,279
Grant & Entitlements Cont to SBB 20-XXX-XXX-93019,399,8289,007,0718,100,000
TOTAL GRANTS AND ENTITLEMENTS 55,416,20862,374,86457,819,758
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX997,753713,168243,161
TOTAL REPAYMENT OF DEBT 997,753713,168243,161
Total Expenditures 312,820,178363,336,386360,818,765

 

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 Budget2,249,64012,829,4998,329,4991,454,689
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve221,566,0021,575,398
      Adult Education Programs0000
      Maintenance Reserve004,934,0004,934,000
      Legal Reserve02,702,6802,702,6800
      Tuition Reserve0000
      Current Expense Emergency Reserve001,000,0001,000,000
  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 Cost16,10518,27416,13119,37217,336
Total Classroom Instruction8,4739,3228,78610,5799,492
Classroom-Salaries and Benefits8,2739,0358,2729,9448,951
Classroom-General Supplies and Textbooks175228285368363
Classroom-Purchased Services and Other2559229267178
Total Support Services3,1984,0833,1243,7403,459
Support Services-Salaries and Benefits2,1802,9222,9283,4973,195
Total Administrative Costs1,8712,0541,6581,9971,711
Administration-Salaries and Benefits1,5141,6161,3531,6181,402
Total Operations and Maintenance of Plant2,0422,3672,1422,5612,308
Operations & Maintenance of Plant-Salary & Ben.1,1461,3491,1741,4061,266
Total Food Services Costs315257267311195
Total Extracurricular Costs447597117109
Total Equipment Costs96263541
Employee Benefits as a % of Salaries27.428.328.228.128.2

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.

 

Advertised Blended Resource SBB Statement
Budget CategoryAccount2007-082008-092009-10
Resources:
General Fund Contribution 15-5200129,368,064148,815,122151,734,602
Restricted State Entitlements 15-32XX10,202,01200
Restricted Federal Entitlements 15-44XX9,197,8169,007,0718,100,000
Total SBB Resources 148,767,892157,822,193159,834,602
Appropriations:
Instruction 15-XXX-100-XXX89,668,52995,936,49596,872,146
Support Services 15-XXX-2XX-XXX58,919,06556,951,45657,561,841
Equipment 15-XXX-XXX-73X46,080171,075263,524
Total SBB Appropriations 148,721,812157,822,193159,834,602

 

Shared Services
  • Educational Data Consortium
  • ACES
  • City of Camden Recreation Program
  • New Jersey School Boards Association Insurance Group

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy7,449,009 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)799,672,673 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.9315 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy7,479,689 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)799,672,673 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.9353 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy7,449,009 (G)
Estimated Equalized Valuation (as of 10/01/2008)1,319,738,423 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.5644 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy7,479,689 (J)
Estimated Equalized Valuation (as of 10/01/2008)1,319,738,423 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.5668 (L)