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User Friendly Budgets
2009

CAMDEN - COLLINGSWOOD BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time1,6631,6711,703
spacing
Pupils on Roll - Special Full-Time269273270
Private School Placements251620
spacing
Pupils Sent to Other Districts-Reg Prog557
Pupils Sent to Other Dists-Spec Ed Prog171313
Pupils Received309301316
Pupils in State Facilities333

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,300,000 750,000
Revenues from Local Sources:
Local Tax Levy 10-1210 12,574,904 12,999,915 13,519,912
Tuition 10-1300 3,198,375 3,544,989 4,311,690
Interest Earned on Capital Reserve Funds 10-1XXX 15,814 0 3,000
Unrestricted Miscellaneous Revenues 10-1XXX 180,219 130,000 111,267
SUBTOTAL  15,969,312 16,674,904 17,945,869
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 5,508,389 0 0
Supplemental Core Curriculum Standards Aid 10-3112 1,824,244 0 0
Transportation Aid 10-3120 282,528 0 0
Special Education Aid 10-3130 1,576,635 0 0
Bilingual Education 10-3140 58,328 0 0
Extraordinary Aid 10-3131 14,337 2,942 2,942
Consolidated Aid 10-3195 191,898 0 0
Additional Formula Aid 10-3196 531,873 0 0
Other State Aids 10-3XXX 566,873 0 0
Categorical Special Education Aid 10-3132 0 809,973 845,474
Equalization Aid 10-3176 0 7,501,643 7,698,359
Categorical Security Aid 10-3177 0 201,105 225,541
Adjustment Aid 10-3178 0 2,209,048 2,012,434
Categorical Transportation Aid 10-3121 0 239,787 179,748
SUBTOTAL  10,555,105 10,964,498 10,964,498
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 9,127 0 33,111
SUBTOTAL  9,127 0 33,111
Adjustment for Prior Year Encumbrances  0 351,784 0
Actual Revenues (Over)/Under Expenditures  -228,052 0 0
TOTAL OPERATING BUDGET  26,305,492 29,291,186 29,693,478
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Demonstrably Effective Program Aid 20-3212 82,236 0 0
Instructional Supplement Aid 20-3214 116,652 0 0
Other Restricted Entitlements 20-32XX 111,453 158,433 134,669
TOTAL REVENUES FROM STATE SOURCES  310,341 158,433 134,669
Revenues from Federal Sources:
Title I 20-4411-4416 304,980 273,250 275,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 472,522 419,000 387,459
Other 20-4XXX 71,483 65,600 77,824
TOTAL REVENUES FROM FEDERAL SOURCES  848,985 757,850 740,283
TOTAL GRANTS AND ENTITLEMENTS  1,159,326 916,283 874,952
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 297,180 0
Transfers from Other Funds 40-5200 250,000 186,720 0
Revenues from Local Sources:
Local Tax Levy 40-1210 739,777 760,000 1,275,338
TOTAL REVENUES FROM LOCAL SOURCES  739,777 760,000 1,275,338
TOTAL LOCAL REPAYMENT OF DEBT  989,777 1,243,900 1,275,338
Actual Revenues (Over)/Under Expenditures  220,623 0 0
TOTAL REPAYMENT OF DEBT  1,210,400 1,243,900 1,275,338
TOTAL REVENUES/SOURCES  28,675,218 31,451,369 31,843,768

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX8,758,8009,408,4919,583,875
Special Education 11-2XX-100-XXX1,714,1391,848,4131,954,303
Basic Skills/Remedial 11-230-100-XXX399,283781,674606,455
Bilingual Education 11-240-100-XXX126,549133,468142,341
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX268,650281,170281,384
School Sponsored Athletics 11-402-100-XXX597,684632,100572,657
Support Services:
Tuition 11-000-100-XXX1,217,6591,303,7741,236,954
Attendance and Social Work Services 11-000-211-XXX33,84735,53966,941
Health Services 11-000-213-XXX310,432324,546349,460
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217413,473424,598510,917
Guidance 11-000-218-XXX901,901936,012821,011
Child Study Teams 11-000-219-XXX641,999648,336665,237
Improvement of Instructional Services 11-000-221-XXX241,673235,440239,861
Educational Media Services - School Library 11-000-222-XXX401,874432,042255,541
Instructional Staff Training Services 11-000-223-XXX251,775265,085270,236
General Administration 11-000-230-XXX490,397651,987626,871
School Administration 11-000-240-XXX1,247,1961,352,0071,441,129
Central Svcs & Admin Info Technology 11-000-25X-XXX355,490498,800404,265
Operation and Maintenance of Plant Services 11-000-26X-XXX2,867,0153,032,9573,430,228
Student Transportation Services 11-000-270-XXX641,564619,450673,508
Personal Services - Employee Benefits 11-XXX-XXX-2XX4,204,2104,971,9655,189,358
Food Services 11-000-310-XXX50,00050,00050,000
Total Support Services Expenditures 14,270,50515,782,53816,231,517
TOTAL GENERAL CURRENT EXPENSE 26,135,61028,867,85429,372,532
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604003,000
Equipment 12-XXX-XXX-73X18,10555,45055,306
Facilities Acquisition and Construction Services 12-000-4XX-XXX75,191231,762187,500
TOTAL CAPITAL EXPENDITURES 93,296287,212245,806
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX27,15936,82449,465
Support Services 13-422-200-XXX01000
Total Summer School 27,15936,92449,465
TOTAL SPECIAL SCHOOLS 27,15936,92449,465
Transfer of Funds to Charter Schools 10-000-100-56X49,42799,19625,675
OPERATING BUDGET GRAND TOTAL 26,305,49229,291,18629,693,478
GRANTS AND ENTITLEMENTS
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX70,23600
Support Services 20-212-200-XXX12,00000
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 82,23600
Instructional Supplement Aid:
Instruction 20-214-100-XXX116,65200
TOTAL INSTRUCTIONAL SUPPLEMENT AID 116,65200
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX9,95710,0608,551
Nonpublic Auxiliary Services 20-XXX-XXX-XXX35,43366,68756,684
Nonpublic Handicapped Services 20-XXX-XXX-XXX34,87450,53042,952
Nonpublic Nursing Services 20-XXX-XXX-XXX13,89623,95620,362
Nonpublic Technology Initiative 20-XXX-XXX-XXX7,0647,2006,120
Other Special Projects 20-XXX-XXX-XXX10,22900
Total State Projects 310,341158,433134,669
Federal Projects:
Title I 20-XXX-XXX-XXX304,980273,250275,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX472,522419,000387,459
Other Special Projects 20-XXX-XXX-XXX71,48365,60077,824
Total Federal Projects 848,985757,850740,283
TOTAL GRANTS AND ENTITLEMENTS 1,159,326916,283874,952
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,210,4001,243,9001,275,338
TOTAL REPAYMENT OF DEBT 1,210,4001,243,9001,275,338
Total Expenditures 28,675,21831,451,36931,843,768

 

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 Budget2,045,3861,840,296723,137540,296
  Repayment of Debt517,803297,18000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve220,839316,653217,307220,307
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve581,615567,159567,1590
      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 Cost12,55812,80914,26213,88213,940
Total Classroom Instruction7,0177,1828,0367,8297,839
Classroom-Salaries and Benefits6,6926,8287,6257,4147,400
Classroom-General Supplies and Textbooks227246279276332
Classroom-Purchased Services and Other97109133139107
Total Support Services2,0122,0302,1772,1011,999
Support Services-Salaries and Benefits1,8151,8041,9431,9031,779
Total Administrative Costs1,3261,3211,5781,5501,534
Administration-Salaries and Benefits1,1611,1601,2791,2421,289
Total Operations and Maintenance of Plant1,6471,7041,8461,7982,004
Operations & Maintenance of Plant-Salary & Ben.1,0501,0481,1531,1191,212
Total Food Services Costs2726272625
Total Extracurricular Costs528542593574533
Total Equipment Costs8410282928
Employee Benefits as a % of Salaries25.724.126.526.627.6

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
  • 1. Southern New Jersey Health Insurance Fund
  • 2. Ed Data (Cooperative purchasing)
  • 3. ACT
  • 4. ACES
  • 5. E-Rate
  • 6. School Alliance Insurance Fund
  • 7. Camden County AVA
  • 8. Reading Recovery program with Haddonfield
  • 9. Facility sharing with Collingswood Borough
  • 10. Purchase of fuel through the Borough
  • 11. GCSSSD- EMC school computer software
  • 12. Shared Porf Dev opportunities with our sending districts
  • 13. Inter-local with Borough of Collingswood- joint TV station
  • Channel 19.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy13,519,912 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)1,087,721,362 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.2430 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy14,795,250 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)1,087,721,362 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.3602 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy13,519,912 (G)
Estimated Equalized Valuation (as of 10/01/2008)1,104,006,052 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.2246 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy14,795,250 (J)
Estimated Equalized Valuation (as of 10/01/2008)1,104,006,052 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.3401 (L)