>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>CAMDEN  >>COLLINGSWOOD BORO

User Friendly Budgets
2010

CAMDEN - COLLINGSWOOD BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time1,6711,6591,678
spacing
Pupils on Roll - Special Full-Time273269273
Private School Placements161416
spacing
Pupils Sent to Other Districts-Reg Prog544
Pupils Sent to Other Dists-Spec Ed Prog131314
Pupils Received301287284
Pupils in State Facilities322

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 750,000 867,502
Withdrawal from Tuition Reserve-Excess over adj. 10-311 0 0 210,000
Revenues from Local Sources:
Local Tax Levy 10-1210 12,999,915 13,519,912 13,865,535
Tuition 10-1300 3,607,825 4,311,690 4,865,830
Interest Earned on Capital Reserve Funds 10-1XXX 8,318 3,000 3,000
Unrestricted Miscellaneous Revenues 10-1XXX 132,238 111,267 414,601
SUBTOTAL  16,748,296 17,945,869 19,148,966
Revenues from State Sources:
Extraordinary Aid 10-3131 46,468 2,942 4,303
Categorical Special Education Aid 10-3132 809,973 845,474 849,026
Equalization Aid 10-3176 7,361,215 6,301,522 7,870,013
Categorical Security Aid 10-3177 201,105 225,541 250,633
Adjustment Aid 10-3178 2,209,048 2,012,434 311,307
Categorical Transportation Aid 10-3121 239,787 179,748 197,685
SUBTOTAL  10,867,596 9,567,661 9,482,967
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 38,662 33,111 37,711
Equalization Aid - ARRA ESF 16-4520 0 1,344,779 0
Equalization Aid - ARRA GSF 17-4521 0 52,058 0
SUBTOTAL  38,662 1,429,948 37,711
Adjustment for Prior Year Encumbrances  0 416,341 0
Actual Revenues (Over)/Under Expenditures  222,536 0 0
TOTAL OPERATING BUDGET  27,877,090 30,109,819 29,747,146
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 102,750 134,669 107,735
TOTAL REVENUES FROM STATE SOURCES  102,750 134,669 107,735
Revenues from Federal Sources:
Title I 20-4411-4416 364,438 275,000 308,000
Title II 20-4451-4455 0 0 58,000
Title III 20-4491-4494 0 0 6,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 460,222 387,459 364,772
Other 20-4XXX 80,852 77,824 175,928
TOTAL REVENUES FROM FEDERAL SOURCES  905,512 740,283 912,700
TOTAL GRANTS AND ENTITLEMENTS  1,008,262 874,952 1,020,435
REPAYMENT OF DEBT
Transfers from Other Funds 40-5200 286,066 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 760,000 1,275,338 1,354,713
Miscellaneous 40-1XXX 329,344 0 0
TOTAL REVENUES FROM LOCAL SOURCES  1,089,344 1,275,338 1,354,713
TOTAL LOCAL REPAYMENT OF DEBT  1,375,410 1,275,338 1,354,713
Actual Revenues (Over)/Under Expenditures  297,180 0 0
TOTAL REPAYMENT OF DEBT  1,672,590 1,275,338 1,354,713
TOTAL REVENUES/SOURCES  30,557,942 32,260,109 32,122,294
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  30,557,942 32,260,109 32,122,294

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX9,230,7059,585,1709,245,897
Special Education 11-2XX-100-XXX1,822,9451,958,6722,262,391
Basic Skills/Remedial 11-230-100-XXX571,405606,455677,177
Bilingual Education 11-240-100-XXX130,074142,34198,562
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX285,540281,384263,564
School Sponsored Athletics 11-402-100-XXX547,911572,757559,584
Support Services:
Tuition 11-000-100-XXX1,082,2341,236,954890,418
Attendance and Social Work Services 11-000-211-XXX35,53966,94120,000
Health Services 11-000-213-XXX319,250350,216361,986
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217385,641544,667571,344
Guidance 11-000-218-XXX844,203823,328678,263
Child Study Teams 11-000-219-XXX616,455666,597626,699
Improvement of Instructional Services 11-000-221-XXX230,472239,861300,939
Educational Media Services - School Library 11-000-222-XXX362,575255,541293,422
Instructional Staff Training Services 11-000-223-XXX244,399270,236309,889
General Administration 11-000-230-XXX597,044639,525601,030
School Administration 11-000-240-XXX1,387,4731,441,1961,398,875
Central Svcs & Admin Info Technology 11-000-25X-XXX394,978404,265379,477
Operation and Maintenance of Plant Services 11-000-26X-XXX3,112,0163,445,2023,333,214
Student Transportation Services 11-000-270-XXX552,536673,508695,925
Personal Services - Employee Benefits 11-XXX-XXX-2XX4,799,2785,365,2885,581,075
Food Services 11-000-310-XXX50,00050,00025,000
Total Support Services Expenditures 15,014,09316,473,32516,067,556
TOTAL GENERAL CURRENT EXPENSE 27,602,67329,620,10429,174,731
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60403,0003,000
Equipment 12-XXX-XXX-73X35,45574,35331,133
Facilities Acquisition and Construction Services 12-000-4XX-XXX184,637333,970395,482
TOTAL CAPITAL EXPENDITURES 220,092411,323429,615
Summer School:
Instruction 13-422-100-XXX14,09652,71730,144
Support Services 13-422-200-XXX003,854
Total Summer School 14,09652,71733,998
TOTAL SPECIAL SCHOOLS 14,09652,71733,998
Transfer of Funds to Charter Schools 10-000-100-56X40,22925,675108,802
OPERATING BUDGET GRAND TOTAL 27,877,09030,109,81929,747,146
SPECIAL GRANTS AND ENTITLEMENTS
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX13,9298,5517,267
Nonpublic Auxiliary Services 20-XXX-XXX-XXX31,03156,68445,937
Nonpublic Handicapped Services 20-XXX-XXX-XXX15,31542,95234,265
Nonpublic Nursing Services 20-XXX-XXX-XXX20,22620,36215,064
Nonpublic Technology Initiative 20-XXX-XXX-XXX10,4806,1205,202
Other Special Projects 20-XXX-XXX-XXX11,76900
Total State Projects 102,750134,669107,735
Federal Projects:
Title I 20-XXX-XXX-XXX364,438275,000308,000
Title II 20-XXX-XXX-XXX0058,000
Title III 20-XXX-XXX-XXX006,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX460,222387,459364,772
Other Special Projects 20-XXX-XXX-XXX80,85277,824175,928
Total Federal Projects 905,512740,283912,700
TOTAL GRANTS AND ENTITLEMENTS 1,008,262874,9521,020,435
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,672,5901,275,3381,354,713
TOTAL REPAYMENT OF DEBT 1,672,5901,275,3381,354,713
Total Expenditures 30,557,94232,260,10932,122,294
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 30,557,94232,260,10932,122,294

 

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 Budget1,840,2961,351,068781,150563,970
  Repayment of Debt297,180000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve316,653225,625228,625231,625
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve567,159650,322650,3220
      Tuition Reserve0210,000210,0000
      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 Cost12,80913,41813,94014,43214,199
Total Classroom Instruction7,1827,5887,8398,1008,088
Classroom-Salaries and Benefits6,8287,2287,4017,6507,607
Classroom-General Supplies and Textbooks246253332340313
Classroom-Purchased Services and Other109106107110168
Total Support Services2,0301,9481,9992,0842,061
Support Services-Salaries and Benefits1,8041,8031,7791,8411,867
Total Administrative Costs1,3211,4931,5341,5901,529
Administration-Salaries and Benefits1,1601,2561,2891,3321,313
Legal Costs00202121
Total Operations and Maintenance of Plant1,7041,8382,0042,0751,985
Operations & Maintenance of Plant-Salary & Ben.1,0481,1001,2131,2631,162
Total Food Services Costs2626252613
Total Extracurricular Costs542525533550521
Total Equipment Costs1018283916
Employee Benefits as a % of Salaries24.126.527.628.530.2

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.

 

Unusual Revenues and Appropriations
SourceAmountDescription
tuition reserve210,000 two year cert forced approp of reserve
tuition adjustments813,435 Two year certification of tuition
Shared service agreement252,601 shared custodial/maintenance with Oaklyn
Total Unusual Revenues1,276,036 

 

Shared Services
  • 1. Southern New Jersey Health Insurance Fund
  • 2. Ed Data Cooperative Purchasing
  • 3. ACT
  • 4. ACES
  • 5. E-Rate
  • 6. School Alliance Insurance Fund
  • 7. Camden County AVA
  • 8. Reading Recovery with Haddonfield Boro
  • 9. Facility sharing with Collingswood Boro
  • 10. Purchase of fuel from Collingswood Boro
  • 11. GCSSSD- EMC school finance software
  • 12. Shared professional devel opportunities with Oaklyn, Woodlynne
  • 13. Inter-local agreement with Collingswood Boro for Channel 19- TV
  • 14. Camden County Purchasing Co Op
  • 15. MRESC- Middlesex Regional ESC purchasing Coop
  • 16. NJ Hire website
  • 17. Camden County ESC- transportation
  • 18. Beginning in 2010-2011 Collingswood will be taking over the
  • Custodial/maintenance operations of Oaklyn Public schools
  • 19. Beginning in 2010-2011 Electrical shared services with Haddon Twp pu

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy13,865,535 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)1,076,826,694 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1001.2876 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy15,220,248 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)1,076,826,694 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1001.4134 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy13,865,535 (G)
Estimated Equalized Valuation (as of 10/01/2009)1,091,210,721 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1001.2707 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy15,220,248 (J)
Estimated Equalized Valuation (as of 10/01/2009)1,091,210,721 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1001.3948 (L)

 

Administrative Salaries
Employee Name: Al Hird 
Job TitleDirector of Buildings Grounds 
Base Annual Salary90,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract07/01/2010 
  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: 
Allowances970 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  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: Beth Ann Coleman 
Job TitleBusiness Administrator 
Base Annual Salary120,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract07/01/2010 
  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: 
Allowances5,620 
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 Contractcapped at 15,000- state law 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  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: Scott Oswald 
Job TitleSuperintendent 
Base Annual Salary151,594 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2007 
  Ending Date of Contract07/01/2012 
  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: 
Allowances2,820 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other2,500 
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract1/2 per diem rate unused days 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  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