03/23/2009 CAMDEN - CLEMENTON BORO Advertised Enrollments ENROLLMENT CATEGORY October 15, 2007 October 15, 2008 October 15, 2009 Actual Actual Estimated Pupils on Roll Regular Full-Time 445 447 457 Pupils on Roll - Special Full-Time 74 81 77 Private School Placements 10 10 13 Pupils Sent to Other Districts-Reg Prog 160 151 186 Pupils Sent to Other Dists-Spec Ed Prog 61 48 49 Pupils Received 2 10 Pupils in State Facilities 3 2 CAMDEN - CLEMENTON BORO Advertised Revenues Budget Category Account 2007-08 2008-09 2009-10 Actual Revised Anticipated OPERATING BUDGET Budgeted Fund Balance - Operating Budget 10-303 361,550 376,686 Withdrawal from Tuition Reserve-Excess over adj. 10-311 200,000 Revenues from Local Sources: Local Tax Levy 10-1210 3,636,393 3,636,393 3,622,183 Tuition 10-1300 11,196 Interest Earned on Capital Reserve Funds 10-1XXX 1,944 300 100 Other Restricted Miscellaneous Revenues 10-1XXX 56,124 Unrestricted Miscellaneous Revenues 10-1XXX 435,392 200,000 65,000 SUBTOTAL 4,084,925 3,892,817 3,687,283 Revenues from State Sources: Core Curriculum Standards Aid 10-3111 3,030,484 Supplemental Core Curriculum Standards Aid 10-3112 65,928 Transportation Aid 10-3120 226,197 Special Education Aid 10-3130 597,567 Bilingual Education 10-3140 15,183 Stabilization Aid 10-3171 160,793 Extraordinary Aid 10-3131 29,719 29,719 Consolidated Aid 10-3195 82,729 Additional Formula Aid 10-3196 281,676 Other State Aids 10-3XXX 187,043 Categorical Special Education Aid 10-3132 361,559 355,241 Equalization Aid 10-3176 5,477,971 5,707,282 Categorical Security Aid 10-3177 159,999 179,282 Categorical Transportation Aid 10-3121 210,726 278,963 SUBTOTAL 4,677,319 6,210,255 6,550,487 Revenues from Federal Sources: Medicaid Reimbursement 10-4200 39,647 6,114 17,000 SUBTOTAL 39,647 6,114 17,000 Adjustment for Prior Year Encumbrances 16,003 Actual Revenues (Over)/Under Expenditures -213,768 TOTAL OPERATING BUDGET 8,588,123 10,486,739 10,831,456 GRANTS AND ENTITLEMENTS Revenues from State Sources: Early Childhood Program Aid - Pr Year Carryover 20-3211 113 Demonstrably Effect Prog Aid - Pr Year Carryover 20-3212 21 Early Childhood Program Aid 20-3211 306,620 Demonstrably Effective Program Aid 20-3212 191,628 Preschool Education Aid 20-3218 93,045 93,045 Other Restricted Entitlements 20-32XX 204,060 56,916 62,134 TOTAL REVENUES FROM STATE SOURCES 702,442 149,961 155,179 Revenues from Federal Sources: Title I 20-4411-4416 215,557 264,718 225,010 I.D.E.A. Part B (Handicapped) 20-4420-4429 176,649 203,498 137,718 Other 20-4XXX 48,144 TOTAL REVENUES FROM FEDERAL SOURCES 440,350 468,216 362,728 TOTAL GRANTS AND ENTITLEMENTS 1,142,792 618,177 517,907 REPAYMENT OF DEBT Budgeted Fund Balance 40-303 102,007 27,388 Transfers from Other Funds 40-5200 24,426 Revenues from Local Sources: Local Tax Levy 40-1210 253,451 253,451 328,214 TOTAL REVENUES FROM LOCAL SOURCES 253,451 253,451 328,214 Revenues from State Sources: Debt Service Aid Type II 40-3160 150,237 145,162 140,088 TOTAL LOCAL REPAYMENT OF DEBT 428,114 500,620 495,690 Actual Revenues (Over)/Under Expenditures 19,773 TOTAL REPAYMENT OF DEBT 447,887 500,620 495,690 TOTAL REVENUES/SOURCES 10,178,802 11,605,536 11,845,053 CAMDEN - CLEMENTON BORO Advertised Appropriations Budget Category Account 2007-08 2008-09 2009-10 Expenditures Rev. Approp. Appropriations GENERAL CURRENT EXPENSE Instruction: Regular Programs 11-1XX-100-XXX 1,798,572 2,216,788 2,218,083 Special Education 11-2XX-100-XXX 489,857 640,518 761,379 Basic Skills/Remedial 11-230-100-XXX 73 Bilingual Education 11-240-100-XXX 14,160 16,000 500 School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 9,572 13,154 16,090 School Sponsored Athletics 11-402-100-XXX 16,397 26,948 31,700 Support Services: Tuition 11-000-100-XXX 3,018,031 3,569,346 3,889,117 Attendance and Social Work Services 11-000-211-XXX 5,858 18,882 20,647 Health Services 11-000-213-XXX 81,321 83,353 56,183 Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 218,305 283,883 333,755 Guidance 11-000-218-XXX 35,512 80,852 81,270 Child Study Teams 11-000-219-XXX 195,938 234,906 218,359 Improvement of Instructional Services 11-000-221-XXX 29,725 Educational Media Services - School Library 11-000-222-XXX 23,111 67,252 95,008 Instructional Staff Training Services 11-000-223-XXX 1,271 5,100 4,500 General Administration 11-000-230-XXX 361,502 313,076 276,490 School Administration 11-000-240-XXX 208,444 218,115 186,568 Central Svcs & Admin Info Technology 11-000-25X-XXX 206,421 216,398 210,927 Operation and Maintenance of Plant Services 11-000-26X-XXX 487,939 574,637 454,784 Student Transportation Services 11-000-270-XXX 376,452 488,253 502,300 Deposit to Current Expense Emergency Reserve 10-607 50,000 50,000 Personal Services - Employee Benefits 11-XXX-XXX-2XX 931,673 1,200,127 1,344,186 Food Services 11-000-310-XXX 27,706 5,000 Total Support Services Expenditures 6,179,484 7,354,180 7,708,819 TOTAL GENERAL CURRENT EXPENSE 8,558,115 10,317,588 10,736,571 CAPITAL EXPENDITURES Deposit to Capital Reserve 10-604 72,838 50,000 Interest Earned on Capital Reserve 10-604 300 100 Equipment 12-XXX-XXX-73X 14,785 Facilities Acquisition and Construction Services 12-000-4XX-XXX 30,008 96,013 30,000 TOTAL CAPITAL EXPENDITURES 30,008 169,151 94,885 OPERATING BUDGET GRAND TOTAL 8,588,123 10,486,739 10,831,456 SPECIAL GRANTS AND ENTITLEMENTS Instruction 20-218-100-XXX 284,325 86,203 85,538 Preschool Education Aid: Support Services 20-218-200-XXX 22,408 6,842 7,507 TOTAL PRESCHOOL EDUCATION AID 306,733 93,045 93,045 Demonstrably Effective Program Aid: Instruction 20-212-100-XXX 122,821 Support Services 20-212-200-XXX 68,828 TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 191,649 Other State Projects: Instruction 20-217-100-XXX 110,646 TOTAL TARA USED TO SUPPORT PROGRAMS 110,646 Nonpublic Textbooks 20-XXX-XXX-XXX 2,878 2,850 2,850 Nonpublic Auxiliary Services 20-XXX-XXX-XXX 43,078 30,040 35,258 Nonpublic Handicapped Services 20-XXX-XXX-XXX 15,458 18,635 18,635 Nonpublic Nursing Services 20-XXX-XXX-XXX 3,898 3,551 3,551 Nonpublic Technology Initiative 20-XXX-XXX-XXX 2,040 1,840 1,840 Other Special Projects 20-XXX-XXX-XXX 26,062 Total State Projects 702,442 149,961 155,179 Federal Projects: Title I 20-XXX-XXX-XXX 215,557 264,718 225,010 I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 176,649 203,498 137,718 Other Special Projects 20-XXX-XXX-XXX 48,144 Total Federal Projects 440,350 468,216 362,728 TOTAL GRANTS AND ENTITLEMENTS 1,142,792 618,177 517,907 REPAYMENT OF DEBT Repayment of Debt - Regular 40-701-510-XXX 500,620 495,690 Additional State School Building Aid-Ch.177 40-702-510-XXX 447,887 Total Additional State School Building Aid 447,887 TOTAL REPAYMENT OF DEBT 447,887 500,620 495,690 Total Expenditures 10,178,802 11,605,536 11,845,053 DEDUCT EXPENDITURES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS: Local Contrib-Transfer to Grants & Entitlements 11-1XX-100-930 Capital Reserve - Transfer to Repayment of Debt 12-000-400-933 Transfer Property Sale Proceeds to Debt Svc Res 11-000-520-934 TOTAL EXPENDITURES NET OF TRANSFERS 10,178,802 11,605,536 11,845,053 CAMDEN - CLEMENTON BORO Advertised Recapitulation of Balance Audited Audited Estimated Estimated Balance Balance Balance Balance Budget Category 6/30/2007 6/30/2008 6/30/2009 6/30/2010 Unreserved: General Operating Budget 533,877 641,269 524,831 175,453 Repayment of Debt 94,168 74,395 27,388 0 Reserved for Specific Purposes: General Operating Budget: Capital Reserve 56,585 158,529 231,667 281,767 Adult Education Programs 0 0 0 0 Maintenance Reserve 0 0 0 0 Legal Reserve 255,112 232,420 27,308 0 Tuition Reserve 200,000 400,000 400,000 200,000 Current Expense Emergency Reserve 0 50,000 100,000 100,000 Reserved for Repayment of Debt 0 0 0 0 CAMDEN - CLEMENTON BORO Advertised Per Pupil Cost Calculations 2009 - 2010 2006-07 2007-08 2008-09 2008-09 2009-2010 Actual Actual Original Revised Proposed Budget Budget Budget Per Pupil Cost Calculations: (1) (2) (3) (4) (5) Total Comparative Per Pupil Cost 9967 10748 11416 11952 12057 Total Classroom Instruction 6219 6569 6815 7159 7440 Classroom-Salaries and Benefits 5759 6210 6379 6737 6861 Classroom-General Supplies and Textbooks 310 287 253 273 389 Classroom-Purchased Services and Other 150 72 184 148 189 Total Support Services 1161 1382 1657 1725 1879 Support Services-Salaries and Benefits 879 968 1058 1117 1238 Total Administrative Costs 1499 1565 1653 1715 1588 Administration-Salaries and Benefits 1165 1212 1272 1329 1316 Total Operations and Maintenance of Plant 911 1063 1152 1207 979 Operations & Maintenance of Plant-Salary & Ben. 436 539 482 509 512 Total Food Services Costs 83 54 0 0 9 Total Extracurricular Costs 41 60 86 91 105 Total Equipment Costs 0 28 Employee Benefits as a % of Salaries 28.0 26.0 29.6 29.7 32.9 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. Annual School District Budget Statement Supporting Documentation CAMDEN - CLEMENTON BORO 4A. Advertised Capital Outlay Projects Describe below, by project number, the appropriations for budgeted Capital Outlay Projects including those items related to the district's Long Range Facilities Plan. Include only construction, remodeling, renovations, installation of service systems, land and improvements, and the purchase of buildings. If the project is eligible for a grant, enter an 'X' in column 4. Do not include equipment. Include all projects budgeted on the transfer lines to capital projects fund (8326 and 8335). If the project is a request to exceed an existing referendum (Under N.J.A.C. 6A: 26-4.4(a)3), enter an 'X' in column 5 and enter the funding source for the request in column 6. Complete a detailed budget for each project. Request to Project Dollar Eligible Exceed Funding Source Description/Activity Number Amount for Grant Referendum for Request Architect for pending project 30,000 X Total Amount: 30,000