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User Friendly Budgets
2010

CAMDEN - AUDUBON BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time1,2351,2321,203
spacing
Pupils on Roll - Special Full-Time273249249
Private School Placements111010
spacing
Pupils Sent to Other Dists-Spec Ed Prog898
Pupils Received308192185

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 50,000 250,000
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 0 0 105,213
Withdrawal from Tuition Reserve-Excess over adj. 10-311 0 0 214,040
Revenues from Local Sources:
Local Tax Levy 10-1210 9,219,733 9,373,027 9,813,891
Tuition 10-1300 3,887,698 2,455,206 2,683,985
Interest Earned on Capital Reserve Funds 10-1XXX 2,797 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 175,761 206,058 217,059
SUBTOTAL  13,285,989 12,034,291 12,714,935
Revenues from State Sources:
Extraordinary Aid 10-3131 23,498 0 0
Categorical Special Education Aid 10-3132 584,503 653,644 503,137
Equalization Aid 10-3176 4,884,055 5,051,509 5,578,446
Categorical Security Aid 10-3177 89,433 115,914 18,861
Adjustment Aid 10-3178 428,970 650,072 493,605
Categorical Transportation Aid 10-3121 55,357 65,777 0
SUBTOTAL  6,065,816 6,536,916 6,594,049
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 13,942 0
Equalization Aid - ARRA ESF 16-4520 0 1,078,018 0
Equalization Aid - ARRA GSF 17-4521 0 41,731 0
SUBTOTAL  0 1,133,691 0
Adjustment for Prior Year Encumbrances  0 1,061 0
Actual Revenues (Over)/Under Expenditures  -59,562 0 0
TOTAL OPERATING BUDGET  19,292,243 19,755,959 19,878,237
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 15,478 0 0
TOTAL REVENUES FROM STATE SOURCES  15,478 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 68,777 81,732 81,732
I.D.E.A. Part B (Handicapped) 20-4420-4429 292,941 320,834 320,834
Other 20-4XXX 44,528 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  406,246 402,566 402,566
TOTAL GRANTS AND ENTITLEMENTS  421,724 402,566 402,566
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 868,522 921,729 0
TOTAL REVENUES FROM LOCAL SOURCES  868,522 921,729 957,277
Revenues from State Sources:
Debt Service Aid Type II 40-3160 149,401 144,406 118,102
TOTAL LOCAL REPAYMENT OF DEBT  1,017,923 1,066,135 1,075,379
Actual Revenues (Over)/Under Expenditures  10,175 0 0
TOTAL REPAYMENT OF DEBT  1,028,098 1,066,135 1,075,379
TOTAL REVENUES/SOURCES  20,742,065 21,224,660 21,356,182
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  20,742,065 21,224,660 21,356,182

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX6,455,6126,796,8496,977,903
Special Education 11-2XX-100-XXX1,487,5081,685,4681,663,139
Basic Skills/Remedial 11-230-100-XXX253,816272,306243,794
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX250,159267,200243,140
School Sponsored Athletics 11-402-100-XXX436,205446,926430,502
Community Services Programs/Operations 11-800-330-XXX37,63339,00741,000
Support Services:
Tuition 11-000-100-XXX610,272624,229511,898
Attendance and Social Work Services 11-000-211-XXX19,15020,70022,400
Health Services 11-000-213-XXX210,857201,023155,800
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217390,354357,073385,953
Guidance 11-000-218-XXX557,836595,622577,662
Child Study Teams 11-000-219-XXX456,141549,717593,933
Improvement of Instructional Services 11-000-221-XXX100,228120,505131,113
Educational Media Services - School Library 11-000-222-XXX111,556125,616106,630
Instructional Staff Training Services 11-000-223-XXX116,756109,472109,089
General Administration 11-000-230-XXX364,370423,816436,820
School Administration 11-000-240-XXX897,418940,790855,906
Central Svcs & Admin Info Technology 11-000-25X-XXX427,657544,075432,214
Operation and Maintenance of Plant Services 11-000-26X-XXX1,785,1041,890,3081,864,539
Student Transportation Services 11-000-270-XXX316,517402,500391,500
Personal Services - Employee Benefits 11-XXX-XXX-2XX3,707,2783,246,2383,577,089
Food Services 11-000-310-XXX10,00015,00015,000
Total Support Services Expenditures 10,081,49410,166,68410,167,546
TOTAL GENERAL CURRENT EXPENSE 19,002,42719,674,44019,767,024
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X150,19213,5196,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX139,62468,000105,213
TOTAL CAPITAL EXPENDITURES 289,81681,519111,213
OPERATING BUDGET GRAND TOTAL 19,292,24319,755,95919,878,237
SPECIAL GRANTS AND ENTITLEMENTS
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX15,47800
Total State Projects 15,47800
Federal Projects:
Title I 20-XXX-XXX-XXX68,77781,73281,732
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX292,941320,834320,834
Other Special Projects 20-XXX-XXX-XXX44,52800
Total Federal Projects 406,246402,566402,566
TOTAL GRANTS AND ENTITLEMENTS 421,724402,566402,566
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,028,0981,066,1351,075,379
TOTAL REPAYMENT OF DEBT 1,028,0981,066,1351,075,379
Total Expenditures 20,742,06521,224,66021,356,182
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 20,742,06521,224,66021,356,182

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/08
Audited
Balance
6/30/09
Estimated
Balance
6/30/10
Estimated
Balance
6/30/11
Unassigned:
  General Operating Budget476,260423,855623,855373,855
  Repayment of Debt10,175000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve27,415105,213105,2130
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0000
      Tuition Reserve180,932214,040214,0400
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2007-08
Actual
2008-09
Actual
2009-10
Original
Budget
2009-10
Revised
Budget
2010-11
Proposed
Budget
Total Comparative Per Pupil Cost11,46412,05912,29712,57912,981
Total Classroom Instruction7,0227,0016,9897,2107,611
Classroom-Salaries and Benefits6,7786,6566,6086,8487,262
Classroom-General Supplies and Textbooks219237212247204
Classroom-Purchased Services and Other24108169114144
Total Support Services1,2991,6691,7111,6991,767
Support Services-Salaries and Benefits1,2211,5601,5631,5571,618
Total Administrative Costs1,3281,4041,4371,5181,431
Administration-Salaries and Benefits1,1311,2491,2471,2751,235
Legal Costs00252024
Total Operations and Maintenance of Plant1,2541,3751,4391,4281,446
Operations & Maintenance of Plant-Salary & Ben.718798823800787
Total Food Services Costs107101010
Total Extracurricular Costs515563565567557
Total Equipment Costs151001594
Employee Benefits as a % of Salaries27.729.827.823.425.8

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2010 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 2009-10 revised appropriations and 2010-11 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
  • 1. Purchased of Fuel From Boro of Collingswood
  • 2. Trash removal through Audubon Boro
  • 3. Renatl of facilities to Yale School
  • 4. Business Office services with Brooklawn BOE

 

Estimated Tax Rate Information
AUDUBON BOROUGH
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy0 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)750,800,548 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x100 0 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy0 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)750,800,548 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x100 0 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy0 (G)
Estimated Equalized Valuation (as of 10/01/2009)761,591,566 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x100 0 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy0 (J)
Estimated Equalized Valuation (as of 10/01/2009)761,591,566 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x100 0 (L)
spacing
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy9,568,544 (A)
Estimated Net Taxable Valuation (as of //)0 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x100 0 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy10,525,821 (D)
Estimated Net Taxable Valuation (as of //)0 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x100 0 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy9,568,544 (G)
Estimated Equalized Valuation (as of //)0 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x100 0 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy10,525,821 (J)
Estimated Equalized Valuation (as of //)0 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x100 0 (L)
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AUDUBON PARK BOR
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy245,347 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)23,160,576 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1001.0593 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy245,347 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)23,160,576 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1001.0593 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy245,347 (G)
Estimated Equalized Valuation (as of 10/01/2009)16,294,134 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1001.5057 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy245,347 (J)
Estimated Equalized Valuation (as of 10/01/2009)16,294,134 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1001.5057 (L)

 

Administrative Salaries
Employee Name: Donald A. Borden 
Job TitleSuperintendent 
Base Annual Salary163,500 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract 
  Ending Date of Contract 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances1,700 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount67,583 
  Description of: 
   Buyback of Sick Days at the End of ContractAmount prior to appointment as superin 
   Buyback of Vacation Days at the End of Contractunused days at retirement 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefitsunused days from 2/26/06 1/2/ per diem 
Other/In-Kind Remuneration321 
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Harry Rutter 
Job TitleFacilities Director 
Base Annual Salary104,139 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract 
  Ending Date of Contract 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 12 
  Contracted Number of Annual Sick Days12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  Description of: 
   Buyback of Sick Days at the End of Contractmaximum allowable 
   Buyback of Vacation Days at the End of Contractunused at retirement 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration321 
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Robert Delengowski 
Job TitleSuperintendent 
Base Annual Salary129,714 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract 
  Ending Date of Contract 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 12 
  Contracted Number of Annual Sick Days12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances1,200 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  Description of: 
   Buyback of Sick Days at the End of Contractmaximum amount allowable 
   Buyback of Vacation Days at the End of Contractunused days at retirement 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration321 
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments