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User Friendly Budgets
2009

CAMDEN - PINE HILL BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time1,7531,6481,680
spacing
Pupils on Roll - Special Full-Time429384390
Private School Placements243221
spacing
Pupils Sent to Other Districts-Reg Prog045
Pupils Sent to Other Dists-Spec Ed Prog172022
Pupils Received456407413
Pupils in State Facilities578

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 254,349 549,293
Withdrawal from Cap Res-for Local Share 10-307 0 20,000 20,000
Revenues from Local Sources:
Local Tax Levy 10-1210 9,184,495 9,082,061 9,445,343
Tuition 10-1300 5,075,548 5,212,755 5,354,610
Transportation Fees from Other LEAs 10-1420-1440 93,338 90,000 90,000
Interest Earned on Capital Reserve Funds 10-1XXX 2,000 2,000 2,000
Unrestricted Miscellaneous Revenues 10-1XXX 114,573 50,000 50,000
SUBTOTAL  14,469,954 14,436,816 14,941,953
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 8,529,386 0 0
Supplemental Core Curriculum Standards Aid 10-3112 1,147,493 0 0
Transportation Aid 10-3120 657,159 0 0
Special Education Aid 10-3130 1,189,620 0 0
Bilingual Education 10-3140 2,586 0 0
Stabilization Aid 10-3171 12,574 0 0
Extraordinary Aid 10-3131 55,713 98,374 80,000
Consolidated Aid 10-3195 197,167 0 0
Additional Formula Aid 10-3196 789,402 0 0
Other State Aids 10-3XXX 644,630 0 0
Categorical Special Education Aid 10-3132 0 856,935 834,816
Equalization Aid 10-3176 0 14,886,830 14,463,588
Categorical Security Aid 10-3177 0 376,739 390,996
Adjustment Aid 10-3178 0 0 257,527
Categorical Transportation Aid 10-3121 0 419,896 593,473
SUBTOTAL  13,225,730 16,638,774 16,620,400
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 4,846 5,000 60,646
SUBTOTAL  4,846 5,000 60,646
Actual Revenues (Over)/Under Expenditures  -221,391 0 0
TOTAL OPERATING BUDGET  27,479,139 31,354,939 32,192,292
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 1,002 0 0
Revenues from State Sources:
Early Childhood Program Aid 20-3211 818,556 0 0
Demonstrably Effective Program Aid 20-3212 407,727 0 0
Preschool Education Aid 20-3218 0 204,928 204,928
Other Restricted Entitlements 20-32XX 204,841 0 0
TOTAL REVENUES FROM STATE SOURCES  1,431,124 204,928 204,928
Revenues from Federal Sources:
Title I 20-4411-4416 583,525 632,012 632,012
I.D.E.A. Part B (Handicapped) 20-4420-4429 408,350 416,380 416,380
Other 20-4XXX 108,005 89,295 75,901
TOTAL REVENUES FROM FEDERAL SOURCES  1,099,880 1,137,687 1,124,293
TOTAL GRANTS AND ENTITLEMENTS  2,532,006 1,342,615 1,329,221
REPAYMENT OF DEBT
Transfers from Other Funds 40-5200 75,784 22,258 71,461
Revenues from Local Sources:
Local Tax Levy 40-1210 515,798 612,983 553,125
TOTAL REVENUES FROM LOCAL SOURCES  515,798 612,983 553,125
Revenues from State Sources:
Debt Service Aid Type II 40-3160 857,721 872,742 850,037
TOTAL LOCAL REPAYMENT OF DEBT  1,449,303 1,507,983 1,474,623
Actual Revenues (Over)/Under Expenditures  31,766 0 0
TOTAL REPAYMENT OF DEBT  1,481,069 1,507,983 1,474,623
TOTAL REVENUES/SOURCES  31,492,214 34,205,537 34,996,136

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX8,561,3319,913,1369,991,227
Special Education 11-2XX-100-XXX2,914,6833,186,1933,450,163
Basic Skills/Remedial 11-230-100-XXX133,870245,878339,510
Bilingual Education 11-240-100-XXX41,93950,59549,050
Vocational Programs - Local 11-3XX-100-XXX87,82391,15794,235
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX150,287166,490177,209
School Sponsored Athletics 11-402-100-XXX402,843493,202482,569
Community Services Programs/Operations 11-800-330-XXX106,869145,216118,846
Support Services:
Tuition 11-000-100-XXX1,631,4442,123,9862,156,354
Attendance and Social Work Services 11-000-211-XXX43,16443,95749,794
Health Services 11-000-213-XXX264,893273,172300,370
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217422,570455,900447,201
Guidance 11-000-218-XXX583,615691,516750,982
Child Study Teams 11-000-219-XXX642,005666,275719,289
Improvement of Instructional Services 11-000-221-XXX170,471453,870449,339
Educational Media Services - School Library 11-000-222-XXX249,500293,898271,193
Instructional Staff Training Services 11-000-223-XXX23,72220,0008,000
General Administration 11-000-230-XXX825,115600,517474,721
School Administration 11-000-240-XXX1,340,5071,312,9431,290,117
Central Svcs & Admin Info Technology 11-000-25X-XXX358,848503,805514,138
Operation and Maintenance of Plant Services 11-000-26X-XXX2,892,4323,305,9233,204,292
Student Transportation Services 11-000-270-XXX1,220,1101,286,8161,373,452
Personal Services - Employee Benefits 11-XXX-XXX-2XX4,373,3624,866,8025,377,641
Food Services 11-000-310-XXX1,3518,1928,000
Total Support Services Expenditures 15,043,10916,907,57217,394,883
TOTAL GENERAL CURRENT EXPENSE 27,442,75431,199,43932,097,692
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60402,0002,000
Equipment 12-XXX-XXX-73X36,385153,50092,600
TOTAL CAPITAL EXPENDITURES 36,385155,50094,600
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 27,479,13931,354,93932,192,292
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX1,00200
Early Childhood Program Aid:
Instruction 20-218-100-XXX691,465179,928204,928
Support Services 20-218-200-XXX127,09125,0000
TOTAL PRESCHOOL EDUCATION AID 818,556204,928204,928
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX205,27000
Support Services 20-212-200-XXX202,45700
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 407,72700
Other State Projects:
Instruction 20-217-100-XXX172,99400
Support Services 20-217-200-XXX31,84700
TOTAL TARA USED TO SUPPORT PROGRAMS 204,84100
Total State Projects 1,431,124204,928204,928
Federal Projects:
Title I 20-XXX-XXX-XXX583,525632,012632,012
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX408,350416,380416,380
Other Special Projects 20-XXX-XXX-XXX108,00589,29575,901
Total Federal Projects 1,099,8801,137,6871,124,293
TOTAL GRANTS AND ENTITLEMENTS 2,532,0061,342,6151,329,221
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,481,0691,507,9831,474,623
TOTAL REPAYMENT OF DEBT 1,481,0691,507,9831,474,623
Total Expenditures 31,492,21434,205,53734,996,136

 

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 Budget946,906661,353613,353407,004
  Repayment of Debt31,766000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve78,000242,000224,000206,000
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve206,349549,293342,9440
      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 Cost11,44611,82612,72913,71413,907
Total Classroom Instruction7,0087,2577,6058,2218,531
Classroom-Salaries and Benefits6,7576,9737,1437,7028,121
Classroom-General Supplies and Textbooks156195277336282
Classroom-Purchased Services and Other9590184183128
Total Support Services1,3061,4731,5801,7041,778
Support Services-Salaries and Benefits1,1931,3271,3041,4301,574
Total Administrative Costs1,2201,1891,2521,3451,344
Administration-Salaries and Benefits1,0481,0131,0771,1591,157
Total Operations and Maintenance of Plant1,4591,4951,6781,8071,743
Operations & Maintenance of Plant-Salary & Ben.754756861924928
Total Food Services Costs41444
Total Extracurricular Costs299302353379379
Total Equipment Costs1617707645
Employee Benefits as a % of Salaries26.224.624.92426.5

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
  • Camden County Division of Purchasing - Natural Gas
  • Camden County Educational Services Commission for transportation (private
  • schools, vocational school, and special education)
  • Gloucester County Special Services - special education outside placements
  • Gloucester County Special Services - special education transportation
  • Borough of Pine Hill Police Department
  • E-Rate Services
  • Camden County Division of Purchasing - electric and paper
  • Burlington County Special Services - special education outside placements
  • Insurance Fund
  • Election services (printing, advertising, mechanics)
  • Canden County AVA Commission
  • Camden County Educational Services Commission - outside placements
  • Clementon School District - transportation
  • Berlin Township School District - transportation

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy9,445,343 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)276,665,560 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1003.4140 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy9,998,468 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)276,665,560 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1003.6139 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy9,445,343 (G)
Estimated Equalized Valuation (as of 10/01/2009)557,793,468 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.6933 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy9,998,468 (J)
Estimated Equalized Valuation (as of 10/01/2009)557,793,468 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.7925 (L)