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User Friendly Budgets
2009

CAMDEN - PENNSAUKEN TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time4,5694,3964,372
spacing
Pupils on Roll - Special Full-Time1,0751,1671,150
Private School Placements647378
spacing
Pupils Sent to Other Districts-Reg Prog021
Pupils Sent to Other Dists-Spec Ed Prog535748
Pupils Received836670
Pupils in State Facilities292221

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 4,983,539 7,483,820 7,054,786
Withdrawal from Cap Res-for Local Share 10-307 0 0 465,000
Transfers from Other Funds 10-5200 -7,070 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 34,433,660 34,388,514 34,260,911
Tuition 10-1300 727,992 625,380 639,380
Interest Earned on Capital Reserve Funds 10-1XXX 42 0 15,000
Unrestricted Miscellaneous Revenues 10-1XXX 1,213,576 100,000 250,000
SUBTOTAL  36,375,270 35,113,894 35,165,291
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 20,787,488 0 0
Transportation Aid 10-3120 2,589,163 0 0
Special Education Aid 10-3130 5,248,588 0 0
Bilingual Education 10-3140 171,750 0 0
Stabilization Aid 10-3171 45,621 0 0
Extraordinary Aid 10-3131 158,364 634,751 0
Consolidated Aid 10-3195 653,643 0 0
Additional Formula Aid 10-3196 2,039,168 0 0
Other State Aids 10-3XXX 1,275,760 789,144 0
Categorical Special Education Aid 10-3132 0 2,776,833 2,824,166
Equalization Aid 10-3176 0 39,816,895 41,553,788
Categorical Security Aid 10-3177 0 1,508,016 1,600,754
Categorical Transportation Aid 10-3121 0 1,882,752 2,305,013
SUBTOTAL  32,969,545 47,408,391 48,283,721
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 24,494 0 205,288
SUBTOTAL  24,494 0 205,288
Adjustment for Prior Year Encumbrances  0 166,358 0
Actual Revenues (Over)/Under Expenditures  -2,764,033 0 0
TOTAL OPERATING BUDGET  66,598,206 90,172,463 91,174,086
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 4,993 0 0
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 0 1,332,225 0
Early Childhood Program Aid 20-3211 3,117,215 0 0
Demonstrably Effective Program Aid 20-3212 1,624,570 0 0
Preschool Education Aid 20-3218 0 721,616 730,512
Other Restricted Entitlements 20-32XX 1,824,323 636,752 732,265
TOTAL REVENUES FROM STATE SOURCES  6,566,108 2,690,593 1,462,777
Revenues from Federal Sources:
Title I 20-4411-4416 548,298 545,763 627,627
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,711,368 1,241,560 1,427,794
Other 20-4XXX 537,090 245,012 281,764
TOTAL REVENUES FROM FEDERAL SOURCES  2,796,756 2,032,335 2,337,185
TOTAL GRANTS AND ENTITLEMENTS  9,367,857 4,722,928 3,799,962
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 2,037,747 2,082,893 2,210,496
TOTAL REVENUES FROM LOCAL SOURCES  2,037,747 2,082,893 2,210,496
Revenues from State Sources:
Debt Service Aid Type II 40-3160 1,810,108 1,850,212 1,963,559
TOTAL LOCAL REPAYMENT OF DEBT  3,847,855 3,933,105 4,174,055
TOTAL REPAYMENT OF DEBT  3,847,855 3,933,105 4,174,055
TOTAL REVENUES/SOURCES  79,813,918 98,828,496 99,148,103

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX19,657,19727,799,30625,816,755
Special Education 11-2XX-100-XXX5,939,8556,515,1346,999,846
Bilingual Education 11-240-100-XXX278,403411,772446,175
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX229,852296,720292,195
School Sponsored Athletics 11-402-100-XXX548,850614,381606,966
Other Instructional Programs 11-4XX-100-XXX17,96915,69515,250
Summer School 11-422-XXX-XXX00258,024
Alternative Education Programs 11-423-XXX-XXX00365,680
Support Services:
Tuition 11-000-100-XXX5,105,4406,749,8236,671,800
Attendance and Social Work Services 11-000-211-XXX154,979171,515166,643
Health Services 11-000-213-XXX721,968940,657945,244
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2171,252,5711,512,2921,482,185
Guidance 11-000-218-XXX1,380,3111,458,0011,483,824
Child Study Teams 11-000-219-XXX1,241,1961,391,0241,536,317
Improvement of Instructional Services 11-000-221-XXX483,6941,613,1901,817,568
Educational Media Services - School Library 11-000-222-XXX526,045595,884608,414
Instructional Staff Training Services 11-000-223-XXX29,75543,58226,500
General Administration 11-000-230-XXX1,370,2241,871,5091,621,833
School Administration 11-000-240-XXX2,588,3622,959,4143,068,503
Central Svcs & Admin Info Technology 11-000-25X-XXX1,538,9601,794,8831,773,832
Operation and Maintenance of Plant Services 11-000-26X-XXX7,148,8918,962,9569,344,231
Student Transportation Services 11-000-270-XXX3,794,0764,506,9314,664,135
Personal Services - Employee Benefits 11-XXX-XXX-2XX11,206,44815,360,84716,490,430
Total Support Services Expenditures 38,542,92049,932,50851,701,459
TOTAL GENERAL CURRENT EXPENSE 65,215,04685,585,51686,502,350
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-60401,900,0000
Interest Earned on Capital Reserve 10-6040015,000
Equipment 12-XXX-XXX-73X157,625113,758393,050
Facilities Acquisition and Construction Services 12-000-4XX-XXX182,0791,400,9163,140,325
TOTAL CAPITAL EXPENDITURES 339,7043,414,6743,548,375
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX158,053194,6550
Total Summer School 158,053194,6550
TOTAL SPECIAL SCHOOLS 158,053194,6550
Transfer of Funds to Charter Schools 10-000-100-56X885,403977,6181,123,361
OPERATING BUDGET GRAND TOTAL 66,598,20690,172,46391,174,086
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX4,99300
Early Childhood Program Aid:
Instruction 20-218-100-XXX1,809,8141,703,841665,773
Support Services 20-218-200-XXX1,298,789350,00064,739
Contribution to Charter Schools 20-218-100-56X8,61200
TOTAL PRESCHOOL EDUCATION AID 3,117,2152,053,841730,512
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX1,439,61900
Support Services 20-212-200-XXX184,95100
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 1,624,57000
Other State Projects:
Instruction 20-217-100-XXX200,78000
Support Services 20-217-200-XXX750,44100
Facilities Acquisition and Construction Services 20-217-400-XXX12,25600
TOTAL TARA USED TO SUPPORT PROGRAMS 963,47700
Nonpublic Textbooks 20-XXX-XXX-XXX47,62863,09272,556
Nonpublic Auxiliary Services 20-XXX-XXX-XXX265,298274,700315,905
Nonpublic Handicapped Services 20-XXX-XXX-XXX152,106169,801195,271
Nonpublic Nursing Services 20-XXX-XXX-XXX103,17883,93996,530
Nonpublic Technology Initiative 20-XXX-XXX-XXX47,54845,22052,003
Adult Education 20-XXX-XXX-XXX24,67500
Other Special Projects 20-XXX-XXX-XXX220,41300
Total State Projects 6,566,1082,690,5931,462,777
Federal Projects:
Title I 20-XXX-XXX-XXX548,298545,763627,627
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,711,3681,241,5601,427,794
Other Special Projects 20-XXX-XXX-XXX537,090245,012281,764
Total Federal Projects 2,796,7562,032,3352,337,185
TOTAL GRANTS AND ENTITLEMENTS 9,367,8574,722,9283,799,962
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX3,847,8553,933,1054,174,055
TOTAL REPAYMENT OF DEBT 3,847,8553,933,1054,174,055
Total Expenditures 79,813,91898,828,49699,148,103

 

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 Budget1,676,0631,859,0501,815,1781,639,074
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1,242801,2842,701,2842,251,284
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve12,217,76114,179,0187,024,750146,068
      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 Cost10,26510,83114,08413,84813,812
Total Classroom Instruction6,1176,5388,6788,4708,193
Classroom-Salaries and Benefits5,9776,3568,4008,1787,878
Classroom-General Supplies and Textbooks121146231228266
Classroom-Purchased Services and Other1937486450
Total Support Services1,3581,4101,7931,7641,898
Support Services-Salaries and Benefits1,2321,2531,6151,5891,719
Total Administrative Costs1,1431,1791,4311,4501,443
Administration-Salaries and Benefits9359401,1131,0991,120
Total Operations and Maintenance of Plant1,4271,4651,8801,8701,988
Operations & Maintenance of Plant-Salary & Ben.8688811,0661,0421,147
Total Food Services Costs00000
Total Extracurricular Costs156167206201203
Total Equipment Costs1028212172
Employee Benefits as a % of Salaries2727.530.429.532.1

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.

 

Unusual Revenues and Appropriations
SourceAmountDescription
CELL TOWER LEASE19,000 
Total Unusual Revenues19,000 

 

Shared Services
  • THE DISTRICT HAS ENTERED INTO SHARED SERVICES AGREEMENTS AS FOLLOWS:
  • WITH THE TOWNSHIP OF PENNSAUKEN - PURCHASING OF PAPER, OFFICE SUPPLIES AN
  • D GASOLINE AND DIESEL FUEL. THE DISTRICT ALSO HAS AGREEMENTS FOR SCHOOL
  • POLICE OFFICERS AND CABLE ACCESS CHANNEL 19.
  • TRANSPORTATION JOINTURE WITH THE MERCHANTVILLE BOARD OF EDUCATION FOR STU
  • DENT TRANSPORTATION SERVICES.
  • TRANSPORTATION JOINTURE WITH THE CAMDEN COUNTY EDUCATIONAL SERVICES COMMI
  • SSION FOR STUDENT TRANSPORTATION SERVICES.
  • SHARED COSTS FOR THE SCHOOL DISTRICT ANNUAL ELECTION WITH THE CAMDEN COUN
  • TY BOARD OF ELECTIONS.
  • AUDIO VISUAL SERVICES WITH THE CAMDEN COUNTY AVA COMMISSION.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy34,260,911 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)1,610,507,618 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1002.1273 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy36,471,407 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)1,610,507,618 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1002.2646 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy34,260,911 (G)
Estimated Equalized Valuation (as of 10/01/2008)2,958,547,185 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.1580 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy36,471,407 (J)
Estimated Equalized Valuation (as of 10/01/2008)2,958,547,185 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.2327 (L)