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User Friendly Budgets
2009

CAMDEN - WATERFORD TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time771811829
spacing
Pupils on Roll - Special Full-Time144125125
Private School Placements192122
spacing
Pupils Sent to Other Districts-Reg Prog715730700
Pupils Sent to Other Dists-Spec Ed Prog159146144
Pupils Received461
Pupils in State Facilities011

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,664,266 2,420,729
Transfers from Other Funds 10-5200 200,809 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 11,426,788 11,502,118 12,007,004
Tuition 10-1300 179,095 121,619 36,934
Interest Earned on Capital Reserve Funds 10-1XXX 334 500 500
Unrestricted Miscellaneous Revenues 10-1XXX 1,545,435 554,620 106,892
SUBTOTAL  13,151,652 12,178,857 12,151,330
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 5,155,428 0 0
Supplemental Core Curriculum Standards Aid 10-3112 286,304 0 0
Transportation Aid 10-3120 1,142,787 0 0
Special Education Aid 10-3130 1,432,119 0 0
Bilingual Education 10-3140 11,118 0 0
Stabilization Aid 10-3171 1,459,767 0 0
Extraordinary Aid 10-3131 56,713 86,563 0
Consolidated Aid 10-3195 192,559 0 0
Additional Formula Aid 10-3196 591,107 0 0
Other State Aids 10-3XXX 6,924 0 0
Categorical Special Education Aid 10-3132 0 883,698 930,731
Equalization Aid 10-3176 0 10,353,957 10,036,915
Categorical Security Aid 10-3177 0 176,055 188,673
Categorical Transportation Aid 10-3121 0 1,070,653 1,328,044
SUBTOTAL  10,334,826 12,570,926 12,484,363
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 0 10,108
SUBTOTAL  0 0 10,108
Adjustment for Prior Year Encumbrances  0 38,321 0
Actual Revenues (Over)/Under Expenditures  -346,224 0 0
TOTAL OPERATING BUDGET  23,341,063 26,452,370 27,066,530
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 18,935 19,709 0
Revenues from State Sources:
Instructional Supplement Aid 20-3214 26,103 0 0
Other Restricted Entitlements 20-32XX 299,564 196,589 194,636
TOTAL REVENUES FROM STATE SOURCES  325,667 196,589 194,636
Revenues from Federal Sources:
Title I 20-4411-4416 105,712 109,202 92,500
Title VI 20-4417-4418 0 5,143 5,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 317,319 421,775 357,140
Other 20-4XXX 35,834 52,888 50,000
TOTAL REVENUES FROM FEDERAL SOURCES  458,865 589,008 504,640
TOTAL GRANTS AND ENTITLEMENTS  803,467 805,306 699,276
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 34 0
Revenues from Local Sources:
Local Tax Levy 40-1210 63,784 62,182 65,536
TOTAL REVENUES FROM LOCAL SOURCES  63,784 62,182 65,536
TOTAL LOCAL REPAYMENT OF DEBT  63,784 62,216 65,536
TOTAL REPAYMENT OF DEBT  63,784 62,216 65,536
TOTAL REVENUES/SOURCES  24,208,314 27,319,892 27,831,342

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX3,101,5023,810,4343,885,262
Special Education 11-2XX-100-XXX1,421,1301,522,4141,536,683
Basic Skills/Remedial 11-230-100-XXX558,046692,704686,538
Bilingual Education 11-240-100-XXX3533,0003,000
Community Services Programs/Operations 11-800-330-XXX025,00025,000
Support Services:
Tuition 11-000-100-XXX9,711,17710,794,36611,784,486
Attendance and Social Work Services 11-000-211-XXX50,15254,60357,065
Health Services 11-000-213-XXX246,943277,186285,923
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217448,600485,199496,010
Guidance 11-000-218-XXX6,98632,25526,600
Child Study Teams 11-000-219-XXX384,768412,064436,221
Improvement of Instructional Services 11-000-221-XXX219,142243,104249,416
Educational Media Services - School Library 11-000-222-XXX373,700393,990368,243
Instructional Staff Training Services 11-000-223-XXX80,345141,706146,574
General Administration 11-000-230-XXX410,318420,642439,538
School Administration 11-000-240-XXX383,971423,558442,704
Central Svcs & Admin Info Technology 11-000-25X-XXX306,629360,013366,439
Operation and Maintenance of Plant Services 11-000-26X-XXX1,287,7941,400,1101,426,402
Student Transportation Services 11-000-270-XXX1,561,4601,911,1331,980,017
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,613,4032,723,9422,247,380
Food Services 11-000-310-XXX100,000105,77087,823
Total Support Services Expenditures 18,185,38820,179,64120,840,841
TOTAL GENERAL CURRENT EXPENSE 23,266,41926,233,19326,977,324
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040500500
Equipment 12-XXX-XXX-73X15,79085,8426,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX5,07265,50015,000
TOTAL CAPITAL EXPENDITURES 20,862151,84221,500
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX31,33340,25041,000
Support Services 13-422-200-XXX4,5439,8819,930
Total Summer School 35,87650,13150,930
TOTAL SPECIAL SCHOOLS 35,87650,13150,930
Transfer of Funds to Charter Schools 10-000-100-56X17,90617,20416,776
OPERATING BUDGET GRAND TOTAL 23,341,06326,452,37027,066,530
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX18,93519,7090
Instructional Supplement Aid:
Instruction 20-214-100-XXX26,10300
TOTAL INSTRUCTIONAL SUPPLEMENT AID 26,10300
Other State Projects:
Support Services 20-217-200-XXX142,50000
TOTAL TARA USED TO SUPPORT PROGRAMS 142,50000
Nonpublic Textbooks 20-XXX-XXX-XXX8,21610,52310,523
Nonpublic Auxiliary Services 20-XXX-XXX-XXX83,111100,037100,037
Nonpublic Handicapped Services 20-XXX-XXX-XXX48,62264,46462,511
Nonpublic Nursing Services 20-XXX-XXX-XXX11,23514,20514,205
Nonpublic Technology Initiative 20-XXX-XXX-XXX5,8807,3607,360
Total State Projects 325,667196,589194,636
Federal Projects:
Title I 20-XXX-XXX-XXX105,712109,20292,500
Title VI 20-XXX-XXX-XXX05,1435,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX317,319421,775357,140
Other Special Projects 20-XXX-XXX-XXX35,83452,88850,000
Total Federal Projects 458,865589,008504,640
TOTAL GRANTS AND ENTITLEMENTS 803,467805,306699,276
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX63,78462,21665,536
TOTAL REPAYMENT OF DEBT 63,78462,21665,536
Total Expenditures 24,208,31427,319,89227,831,342

 

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 Budget556,614580,4581,323,502528,281
  Repayment of Debt343400
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve8,5089,0819,58110,081
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve2,896,9483,239,7741,625,5080
      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 Cost12,45813,17514,60614,38713,825
Total Classroom Instruction7,2297,2058,2417,9647,714
Classroom-Salaries and Benefits7,0006,9787,6487,3607,161
Classroom-General Supplies and Textbooks204184524525476
Classroom-Purchased Services and Other2543708077
Total Support Services2,3402,5962,8522,8342,671
Support Services-Salaries and Benefits1,7742,3182,3972,4062,271
Total Administrative Costs1,2551,5111,6331,6181,558
Administration-Salaries and Benefits1,0001,2301,3131,3041,247
Total Operations and Maintenance of Plant1,4171,6801,7641,8351,767
Operations & Maintenance of Plant-Salary & Ben.8249169591,012975
Total Food Services Costs1781119211392
Total Extracurricular Costs00000
Total Equipment Costs301744926
Employee Benefits as a % of Salaries30.732.632.831.124.9

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
  • SHARED SPECIAL EDUCATION PROGRAMS
  • SUPPLY PURCHASING COOPERATIVE
  • MIDDLE AND HIGH SCHOOL EDUCATION
  • TRANSPORTATION JOINTURES

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy12,007,004 (A)
Estimated Net Taxable Valuation (as of 02/01/2009)472,982,984 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1002.5386 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy12,072,540 (D)
Estimated Net Taxable Valuation (as of 02/01/2009)472,982,984 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1002.5524 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy12,007,004 (G)
Estimated Equalized Valuation (as of 10/01/2008)930,337,698 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.2906 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy12,072,540 (J)
Estimated Equalized Valuation (as of 10/01/2008)930,337,698 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.2977 (L)