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User Friendly Budgets
2009

CAMDEN - MAGNOLIA BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time386391394
spacing
Pupils on Roll - Special Full-Time747474
Private School Placements667
spacing
Pupils Sent to Other Districts-Reg Prog233
Pupils Sent to Other Dists-Spec Ed Prog103
Pupils Received530

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 49,140 104,423
Revenues from Local Sources:
Local Tax Levy 10-1210 2,951,650 2,866,755 3,063,628
Tuition 10-1300 8,017 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 0 1 1
Unrestricted Miscellaneous Revenues 10-1XXX 29,945 20,221 20,000
SUBTOTAL  2,989,612 2,886,977 3,083,629
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 1,208,443 0 0
Supplemental Core Curriculum Standards Aid 10-3112 193,577 0 0
Transportation Aid 10-3120 55,984 0 0
Special Education Aid 10-3130 624,162 0 0
Bilingual Education 10-3140 36 0 0
Stabilization Aid 10-3171 213,056 0 0
Extraordinary Aid 10-3131 9,779 9,779 0
Consolidated Aid 10-3195 47,399 0 0
Additional Formula Aid 10-3196 158,194 0 0
Other State Aids 10-3XXX 80,477 0 0
Categorical Special Education Aid 10-3132 0 222,440 227,354
Equalization Aid 10-3176 0 2,817,841 2,798,815
Categorical Security Aid 10-3177 0 78,896 86,936
Categorical Transportation Aid 10-3121 0 20,874 26,946
SUBTOTAL  2,591,107 3,149,830 3,140,051
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 0 8,365
SUBTOTAL  0 0 8,365
Adjustment for Prior Year Encumbrances  0 148,984 0
Actual Revenues (Over)/Under Expenditures  -62,391 0 0
TOTAL OPERATING BUDGET  5,518,328 6,234,931 6,336,468
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 7,184 0 0
Demonstrably Effect Prog Aid - Pr Year Carryover 20-3212 17,003 0 0
Early Childhood Program Aid 20-3211 156,944 0 0
Demonstrably Effective Program Aid 20-3212 98,003 0 0
Preschool Education Aid 20-3218 0 51,146 52,850
Other Restricted Entitlements 20-32XX 26,173 0 0
TOTAL REVENUES FROM STATE SOURCES  305,307 51,146 52,850
Revenues from Federal Sources:
Title I 20-4411-4416 101,426 97,978 97,978
I.D.E.A. Part B (Handicapped) 20-4420-4429 147,421 132,833 132,833
Other 20-4XXX 163,551 34,783 34,783
TOTAL REVENUES FROM FEDERAL SOURCES  412,398 265,594 265,594
TOTAL GRANTS AND ENTITLEMENTS  717,705 316,740 318,444
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 192,949 183,862 177,616
TOTAL REVENUES FROM LOCAL SOURCES  192,949 183,862 177,616
Revenues from State Sources:
Debt Service Aid Type II 40-3160 136,940 130,491 126,058
TOTAL LOCAL REPAYMENT OF DEBT  329,889 314,353 303,674
Actual Revenues (Over)/Under Expenditures  1 0 0
TOTAL REPAYMENT OF DEBT  329,890 314,353 303,674
TOTAL REVENUES/SOURCES  6,565,923 6,866,024 6,958,586

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,778,9432,054,7541,958,138
Special Education 11-2XX-100-XXX465,412457,222542,382
Basic Skills/Remedial 11-230-100-XXX156,312180,958286,988
Bilingual Education 11-240-100-XXX02505,750
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX21,99123,45324,609
School Sponsored Athletics 11-402-100-XXX28,77331,44133,000
Support Services:
Tuition 11-000-100-XXX268,348433,563438,429
Attendance and Social Work Services 11-000-211-XXX12,5284,5624,790
Health Services 11-000-213-XXX87,63881,18487,220
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217263,561290,500214,452
Guidance 11-000-218-XXX27,58364,41666,200
Child Study Teams 11-000-219-XXX168,798175,984207,217
Improvement of Instructional Services 11-000-221-XXX26,22628,74634,019
Educational Media Services - School Library 11-000-222-XXX76,51550,79550,025
Instructional Staff Training Services 11-000-223-XXX9,38410,35210,617
General Administration 11-000-230-XXX234,800278,359277,875
School Administration 11-000-240-XXX151,104167,228172,835
Central Svcs & Admin Info Technology 11-000-25X-XXX125,666143,472137,785
Operation and Maintenance of Plant Services 11-000-26X-XXX497,937587,860557,973
Student Transportation Services 11-000-270-XXX131,263128,888137,407
Personal Services - Employee Benefits 11-XXX-XXX-2XX967,0501,030,9431,083,756
Food Services 11-000-310-XXX10,00010,0005,000
Total Support Services Expenditures 3,058,4013,486,8523,485,600
TOTAL GENERAL CURRENT EXPENSE 5,509,8326,234,9306,336,467
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604011
Equipment 12-XXX-XXX-73X8,49600
TOTAL CAPITAL EXPENDITURES 8,49611
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 5,518,3286,234,9316,336,468
GRANTS AND ENTITLEMENTS
Early Childhood Program Aid:
Instruction 20-218-100-XXX143,87844,42846,248
Support Services 20-218-200-XXX20,2506,7186,602
TOTAL PRESCHOOL EDUCATION AID 164,12851,14652,850
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX109,00600
Support Services 20-212-200-XXX6,00000
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 115,00600
Other State Projects:
Instruction 20-217-100-XXX23,62800
TOTAL TARA USED TO SUPPORT PROGRAMS 23,62800
Other Special Projects 20-XXX-XXX-XXX2,54500
Total State Projects 305,30751,14652,850
Federal Projects:
Title I 20-XXX-XXX-XXX101,42697,97897,978
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX147,421132,833132,833
Other Special Projects 20-XXX-XXX-XXX163,55134,78334,783
Total Federal Projects 412,398265,594265,594
TOTAL GRANTS AND ENTITLEMENTS 717,705316,740318,444
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX329,890314,353303,674
TOTAL REPAYMENT OF DEBT 329,890314,353303,674
Total Expenditures 6,565,9236,866,0246,958,586

 

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 Budget305,284263,667259,779177,459
  Repayment of Debt1000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0016,16816,169
      Adult Education Programs0000
      Maintenance Reserve090,00090,00090,000
      Legal Reserve89,16567,35522,1030
      Tuition Reserve0000
      Current Expense Emergency Reserve090,00090,00090,000
  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 Cost11,17011,92112,50612,30712,420
Total Classroom Instruction6,8187,4217,5877,4657,741
Classroom-Salaries and Benefits6,4916,8687,1657,0417,357
Classroom-General Supplies and Textbooks258386279289241
Classroom-Purchased Services and Other69168143135144
Total Support Services1,7531,8131,8941,8341,753
Support Services-Salaries and Benefits1,3371,4431,5031,4051,368
Total Administrative Costs1,2751,2951,4461,4401,440
Administration-Salaries and Benefits713725799782807
Total Operations and Maintenance of Plant1,2001,2361,4161,4071,330
Operations & Maintenance of Plant-Salary & Ben.569593660637605
Total Food Services Costs022222211
Total Extracurricular Costs125134141139146
Total Equipment Costs019000
Employee Benefits as a % of Salaries2629.228.828.929.5

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
  • Business Services
  • Jointure for natural gas
  • Paper purchasing
  • Camden County agreement for office supplies
  • Sterling Interdistrict:
  • Athletic programs
  • Teacher inservice training
  • Professional development

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,063,628 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)160,521,785 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.9085 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,241,244 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)160,521,785 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1002.0192 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,063,628 (G)
Estimated Equalized Valuation (as of 10/01/2008)293,987,348 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.0421 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,241,244 (J)
Estimated Equalized Valuation (as of 10/01/2008)293,987,348 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.1025 (L)