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User Friendly Budgets
2010

CAMDEN - STERLING HIGH SCHOOL DIST

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time882883885
spacing
Pupils on Roll - Special Full-Time157147146
Private School Placements1097
spacing
Pupils Sent to Other Districts-Reg Prog011
Pupils Sent to Other Dists-Spec Ed Prog577
Pupils Received156151155
Pupils in State Facilities300

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 284,602 220,646
Revenues from Local Sources:
Local Tax Levy 10-1210 6,984,760 6,819,170 6,901,937
Tuition 10-1300 1,823,439 1,991,894 1,795,000
Interest Earned on Capital Reserve Funds 10-1XXX 237 2,800 180
Other Restricted Miscellaneous Revenues 10-1XXX 0 18,000 10,000
Unrestricted Miscellaneous Revenues 10-1XXX 18,668 13,500 7,800
SUBTOTAL  8,827,104 8,845,364 8,714,917
Revenues from State Sources:
Extraordinary Aid 10-3131 120,266 0 73,500
Categorical Special Education Aid 10-3132 461,038 483,128 0
Equalization Aid 10-3176 5,111,792 4,485,149 5,381,170
Categorical Security Aid 10-3177 87,747 106,445 0
Categorical Transportation Aid 10-3121 68,137 75,715 0
SUBTOTAL  5,848,980 5,150,437 5,454,670
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 13,244 0
Equalization Aid - ARRA ESF 16-4520 0 957,155 0
Equalization Aid - ARRA GSF 17-4521 0 37,053 0
SUBTOTAL  0 1,007,452 0
Adjustment for Prior Year Encumbrances  0 107,168 0
Actual Revenues (Over)/Under Expenditures  -117,903 0 0
TOTAL OPERATING BUDGET  14,558,181 15,395,023 14,390,233
GRANTS AND ENTITLEMENTS
Revenues from Federal Sources:
Title I 20-4411-4416 79,829 183,427 83,835
I.D.E.A. Part B (Handicapped) 20-4420-4429 200,646 227,473 167,416
Other 20-4XXX 54,545 5,000 0
TOTAL REVENUES FROM FEDERAL SOURCES  335,020 415,900 251,251
TOTAL GRANTS AND ENTITLEMENTS  335,020 415,900 251,251
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 402,245 389,681 423,008
TOTAL REVENUES FROM LOCAL SOURCES  402,245 389,681 423,008
Revenues from State Sources:
Debt Service Aid Type II 40-3160 380,988 369,089 266,230
TOTAL LOCAL REPAYMENT OF DEBT  783,233 758,770 689,238
Actual Revenues (Over)/Under Expenditures  1 0 0
TOTAL REPAYMENT OF DEBT  783,234 758,770 689,238
TOTAL REVENUES/SOURCES  15,676,435 16,569,693 15,330,722
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  15,676,435 16,569,693 15,330,722

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX5,122,8845,237,2525,147,727
Special Education 11-2XX-100-XXX809,346993,688661,550
Basic Skills/Remedial 11-230-100-XXX24,48922,12586,190
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX138,266156,560112,158
School Sponsored Athletics 11-402-100-XXX649,935717,338614,190
Support Services:
Tuition 11-000-100-XXX743,456764,449545,839
Attendance and Social Work Services 11-000-211-XXX54,69161,03330,390
Health Services 11-000-213-XXX127,589129,590115,211
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21719,56020,440364,880
Guidance 11-000-218-XXX459,924461,259469,140
Child Study Teams 11-000-219-XXX296,188362,900318,024
Improvement of Instructional Services 11-000-221-XXX388,039406,900391,935
Educational Media Services - School Library 11-000-222-XXX134,362127,74592,176
General Administration 11-000-230-XXX447,843449,326447,633
School Administration 11-000-240-XXX355,608353,800360,550
Central Svcs & Admin Info Technology 11-000-25X-XXX334,783322,165295,310
Operation and Maintenance of Plant Services 11-000-26X-XXX1,798,3411,802,3291,543,683
Student Transportation Services 11-000-270-XXX335,171314,130320,827
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,176,0102,451,8902,447,640
Total Support Services Expenditures 7,671,5658,027,9567,743,238
TOTAL GENERAL CURRENT EXPENSE 14,416,48515,154,91914,365,053
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60402,800180
Equipment 12-XXX-XXX-73X11,271200,00023,675
Facilities Acquisition and Construction Services 12-000-4XX-XXX130,42537,3041,325
TOTAL CAPITAL EXPENDITURES 141,696240,10425,180
OPERATING BUDGET GRAND TOTAL 14,558,18115,395,02314,390,233
SPECIAL GRANTS AND ENTITLEMENTS
Federal Projects:
Title I 20-XXX-XXX-XXX79,829183,42783,835
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX200,646227,473167,416
Other Special Projects 20-XXX-XXX-XXX54,5455,0000
Total Federal Projects 335,020415,900251,251
TOTAL GRANTS AND ENTITLEMENTS 335,020415,900251,251
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX783,234758,770689,238
TOTAL REPAYMENT OF DEBT 783,234758,770689,238
Total Expenditures 15,676,43516,569,69315,330,722
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 15,676,43516,569,69315,330,722

 

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 Budget342,576612,059526,403502,540
  Repayment of Debt1000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve11,25673,46976,26976,449
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve284,602196,783196,7830
      Tuition Reserve0000
      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 Cost12,27312,83713,88213,68013,093
Total Classroom Instruction6,6566,9787,6287,5007,196
Classroom-Salaries and Benefits6,1746,3917,0346,8996,777
Classroom-General Supplies and Textbooks352391423419222
Classroom-Purchased Services and Other130196170183197
Total Support Services1,5411,7421,9401,9022,113
Support Services-Salaries and Benefits1,4691,6291,8621,8261,766
Total Administrative Costs1,2381,3011,3441,3181,306
Administration-Salaries and Benefits1,0411,0541,1111,0891,082
Legal Costs00242422
Total Operations and Maintenance of Plant1,9541,9271,9481,9541,641
Operations & Maintenance of Plant-Salary & Ben.1,0281,0061,000981657
Total Food Services Costs00000
Total Extracurricular Costs8868901,0221,005837
Total Equipment Costs1101119819423
Employee Benefits as a % of Salaries22.224.2262627.9

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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
  • Shared service with 11 other districts for electrical services, gasoline,
  • heating maintenance, plumbing, roofing & air conditioning services.
  • AHERA with 6 districts
  • Technology with over 103 districts & municipalities
  • Paper and gas with Pittsgrove Twp.
  • BA services with Hi-Nella and Woodlynne

 

Estimated Tax Rate Information
MAGNOLIA
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,667,200 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)160,740,232 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1001.0372 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,769,380 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)160,740,232 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1001.1008 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,667,200 (G)
Estimated Equalized Valuation (as of 10/01/2009)290,760,210 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.5734 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,769,380 (J)
Estimated Equalized Valuation (as of 10/01/2009)290,760,210 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.6085 (L)
spacing
SOMERDALE
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,228,709 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)346,121,573 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.6439 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,365,302 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)346,121,573 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.6834 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,228,709 (G)
Estimated Equalized Valuation (as of 10/01/2009)343,174,743 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.6494 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,365,302 (J)
Estimated Equalized Valuation (as of 10/01/2009)343,174,743 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.6892 (L)
spacing
STRATFORD
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,006,029 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)286,933,809 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1001.0476 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,190,263 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)286,933,809 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1001.1118 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,006,029 (G)
Estimated Equalized Valuation (as of 10/01/2009)518,420,559 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.5798 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,190,263 (J)
Estimated Equalized Valuation (as of 10/01/2009)518,420,559 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.6154 (L)

 

Administrative Salaries
Employee Name: Chris Carpenter 
Job TitleCoordinator/Dir./Mgr./Supvr. Basic Skills Coordinator 
Base Annual Salary81,950 
Full Time Equivalents (FTE)0.8 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days200 
  Contracted Number of Annual Vacation Days
  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 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: Helen Akinskas 
Job TitleAssistant Director Assist Director, Curriculum 
Base Annual Salary83,000 
Full Time Equivalents (FTE)0.8 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days200 
  Contracted Number of Annual Vacation Days
  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 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: Jack L McCulley 
Job TitleSuperintendent 
Base Annual Salary185,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 21 
  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: 
Allowances2,480 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount38,702 
  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: Joanne Augustine 
Job TitleBusiness Administrator 
Base Annual Salary109,400 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days
  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: 
Allowances780 
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: John Gardiner 
Job TitleAssistant Director Assist Director Curriculum 
Base Annual Salary83,000 
Full Time Equivalents (FTE)0.8 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days200 
  Contracted Number of Annual Vacation Days
  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 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