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User Friendly Budgets
2009

CAMDEN - GIBBSBORO BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time220221235
spacing
Pupils on Roll - Special Full-Time393325
spacing
Pupils Sent to Other Dists-Spec Ed Prog002
Pupils Received532

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 148,600 263,216
Revenues from Local Sources:
Local Tax Levy 10-1210 2,384,770 2,480,161 2,480,161
Tuition 10-1300 46,980 36,000 33,580
Unrestricted Miscellaneous Revenues 10-1XXX 59,103 30,000 45,851
SUBTOTAL  2,490,853 2,546,161 2,559,592
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 917,674 0 0
Transportation Aid 10-3120 30,191 0 0
Special Education Aid 10-3130 283,051 0 0
Stabilization Aid 10-3171 62,198 0 0
Consolidated Aid 10-3195 31,490 0 0
Additional Formula Aid 10-3196 81,028 0 0
Other State Aids 10-3XXX 49,963 0 0
Categorical Special Education Aid 10-3132 0 120,183 124,334
Equalization Aid 10-3176 0 971,122 923,376
Categorical Security Aid 10-3177 0 19,397 20,576
Adjustment Aid 10-3178 0 367,603 403,393
Categorical Transportation Aid 10-3121 0 10,830 17,456
SUBTOTAL  1,455,595 1,489,135 1,489,135
Adjustment for Prior Year Encumbrances  0 40,000 0
Actual Revenues (Over)/Under Expenditures  -72,109 0 0
TOTAL OPERATING BUDGET  3,874,339 4,223,896 4,311,943
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Instructional Supplement Aid 20-3214 5,910 0 0
Other Restricted Entitlements 20-32XX 1,886 389 0
TOTAL REVENUES FROM STATE SOURCES  7,796 389 0
Revenues from Federal Sources:
Title I 20-4411-4416 14,045 18,577 15,790
I.D.E.A. Part B (Handicapped) 20-4420-4429 84,036 72,823 62,000
Other 20-4XXX 11,007 10,689 9,086
TOTAL REVENUES FROM FEDERAL SOURCES  109,088 102,089 86,876
TOTAL GRANTS AND ENTITLEMENTS  116,884 102,478 86,876
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1 0
Revenues from Local Sources:
Local Tax Levy 40-1210 196,236 238,131 238,876
TOTAL REVENUES FROM LOCAL SOURCES  196,236 238,131 238,876
TOTAL LOCAL REPAYMENT OF DEBT  196,236 238,132 238,876
TOTAL REPAYMENT OF DEBT  196,236 238,132 238,876
TOTAL REVENUES/SOURCES  4,187,459 4,564,506 4,637,695

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,566,2171,511,7271,586,107
Special Education 11-2XX-100-XXX411,735482,506461,748
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX59,31273,10181,024
School Sponsored Athletics 11-402-100-XXX15,74935,50025,500
Support Services:
Tuition 11-000-100-XXX078,384100,139
Attendance and Social Work Services 11-000-211-XXX5,9126,2026,506
Health Services 11-000-213-XXX58,49963,06866,703
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21784,03695,58997,027
Guidance 11-000-218-XXX13,05724,70521,912
Child Study Teams 11-000-219-XXX165,056179,165189,003
Improvement of Instructional Services 11-000-221-XXX8285,0005,000
Educational Media Services - School Library 11-000-222-XXX52,96942,36941,274
Instructional Staff Training Services 11-000-223-XXX4,3007,7507,750
General Administration 11-000-230-XXX133,190192,285150,966
School Administration 11-000-240-XXX63,50568,33536,566
Central Svcs & Admin Info Technology 11-000-25X-XXX66,67567,02668,485
Operation and Maintenance of Plant Services 11-000-26X-XXX388,438384,290434,112
Student Transportation Services 11-000-270-XXX67,41667,00078,900
Personal Services - Employee Benefits 11-XXX-XXX-2XX665,214791,074809,584
Food Services 11-000-310-XXX40,48645,92043,637
Total Support Services Expenditures 1,809,5812,118,1622,157,564
TOTAL GENERAL CURRENT EXPENSE 3,862,5944,220,9964,311,943
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X11,7452,9000
TOTAL CAPITAL EXPENDITURES 11,7452,9000
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 3,874,3394,223,8964,311,943
GRANTS AND ENTITLEMENTS
Instructional Supplement Aid:
Instruction 20-214-100-XXX5,91000
TOTAL INSTRUCTIONAL SUPPLEMENT AID 5,91000
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX2482290
Nonpublic Technology Initiative 20-XXX-XXX-XXX1,6381600
Total State Projects 7,7963890
Federal Projects:
Title I 20-XXX-XXX-XXX14,04518,57715,790
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX84,03672,82362,000
Other Special Projects 20-XXX-XXX-XXX11,00710,6899,086
Total Federal Projects 109,088102,08986,876
TOTAL GRANTS AND ENTITLEMENTS 116,884102,47886,876
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX196,236238,132238,876
TOTAL REPAYMENT OF DEBT 196,236238,132238,876
Total Expenditures 4,187,4594,564,5064,637,695

 

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 Budget250,464251,569251,569250,000
  Repayment of Debt1100
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1111
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve292,919410,247261,6470
      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 Cost12,02814,38415,08216,04615,896
Total Classroom Instruction7,5619,2999,49910,02810,162
Classroom-Salaries and Benefits7,1578,1098,7819,1499,365
Classroom-General Supplies and Textbooks300953457605542
Classroom-Purchased Services and Other104238260273254
Total Support Services1,6561,7551,9682,0512,078
Support Services-Salaries and Benefits1,5241,3961,5271,6091,658
Total Administrative Costs1,0801,1901,2841,5271,193
Administration-Salaries and Benefits738876926995852
Total Operations and Maintenance of Plant1,2471,5731,5541,6211,781
Operations & Maintenance of Plant-Salary & Ben.341463430456456
Total Food Services Costs89153172181168
Total Extracurricular Costs356348507533514
Total Equipment Costs104511110
Employee Benefits as a % of Salaries2728.33131.232.3

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 school boards of education for the Gibbsboro and Berlin Borough
  • School Districts approved an Interlocal Services Agreement to share
  • a school superintendent at their respective meetings in August 2008.
  • On September 1, 2008 the Districts implemented this 34-month agreement
  • which is set to expire on June 30, 2011. Dr.James J.Lavender, who was
  • employed by The Gibbsboro Elementary School District from July 1, 2006
  • through August 30, 2008, was announced as the shared superintendent.
  • the Boards conducted an investigation as to the feasibility and potential
  • benefits of sharing a superintendend and have found that the financial
  • and nonfinancial benefits of such as Agreement were too good to pass up.
  • In the first ten months of the Agreement, each district aniticipates
  • saving approximately $30,000 in salary and benefits and more than
  • $100,000 per district when the Agreement ends in 2011. These financial
  • benefits were calculated after Gibbsboro restructured its administrative
  • hierarchy by adding a part-time principal to manage the K-8 elementary
  • school. As the two districts begin to work together additional benefits
  • are likely to include improved buying power, the sharing of best
  • practices, and improved administrative efficiency and effectiveness to
  • name a few.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,480,161 (A)
Estimated Net Taxable Valuation (as of 12/31/2008)180,435,040 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.3745 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,719,037 (D)
Estimated Net Taxable Valuation (as of 12/31/2008)180,435,040 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.5069 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,480,161 (G)
Estimated Equalized Valuation (as of 10/01/2008)280,645,283 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.8837 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,719,037 (J)
Estimated Equalized Valuation (as of 10/01/2008)280,645,283 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.9689 (L)