03/30/2010 CAMDEN - CLEMENTON BORO
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2008 October 15, 2009 October 15, 2010
Actual Actual Estimated
Pupils on Roll Regular Full-Time 447 444 443
Pupils on Roll - Special Full-Time 81 65 80
Private School Placements 10 31 15
Pupils Sent to Other Districts-Reg Prog 151 141 141
Pupils Sent to Other Dists-Spec Ed Prog 48 48 43
Pupils Received 10 6 6
Pupils in State Facilities 2 3 3
CAMDEN - CLEMENTON BORO
Advertised Revenues
Budget Category Account 2008-09 2009-10 2010-11
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 376,686 458,124
Withdrawal from Cap Res-for Local Share 10-307 80,596
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 61,886
Withdrawal from Tuition Reserve-for Tuition adj. 10-311 200,000 117,548
Withdrawal from Tuition Reserve-Excess over adj. 10-311 282,452
Revenues from Local Sources:
Local Tax Levy 10-1210 3,636,393 3,622,183 3,767,070
Interest Earned on Capital Reserve Funds 10-1XXX 638 100 100
Unrestricted Miscellaneous Revenues 10-1XXX 314,150 65,000 55,000
SUBTOTAL 3,951,181 3,687,283 3,822,170
Revenues from State Sources:
Extraordinary Aid 10-3131 174,814 29,719 41,665
Other State Aids 10-3XXX 2,958
Categorical Special Education Aid 10-3132 361,559 355,241 253,148
Equalization Aid 10-3176 5,458,135 4,671,718 5,726,697
Categorical Security Aid 10-3177 159,999 179,282
Categorical Transportation Aid 10-3121 210,726 278,963
SUBTOTAL 6,368,191 5,514,923 6,021,510
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 20,326 17,000 15,618
Equalization Aid - ARRA ESF 16-4520 996,970
Equalization Aid - ARRA GSF 17-4521 38,594
SUBTOTAL 20,326 1,052,564 15,618
Adjustment for Prior Year Encumbrances 134,343
Actual Revenues (Over)/Under Expenditures -565,191
TOTAL OPERATING BUDGET 9,774,507 11,108,281 10,717,422
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Preschool Education Aid - Pr Yr Carryover 20-3218 6,453
Preschool Education Aid 20-3218 92,678 93,045 125,415
Other Restricted Entitlements 20-32XX 49,703 72,074 72,074
TOTAL REVENUES FROM STATE SOURCES 142,381 171,572 197,489
Revenues from Federal Sources:
Title I 20-4411-4416 237,109 266,362 174,677
Title II 20-4451-4455 42,593
Title III 20-4491-4494 2,389
I.D.E.A. Part B (Handicapped) 20-4420-4429 155,690 164,954 147,251
Other 20-4XXX 52,614 275,405 111,047
TOTAL REVENUES FROM FEDERAL SOURCES 445,413 706,721 477,957
TOTAL GRANTS AND ENTITLEMENTS 587,794 878,293 675,446
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 27,388 3,865
Transfers from Other Funds 40-5200 3,865 570
Revenues from Local Sources:
Local Tax Levy 40-1210 253,451 328,214 330,079
TOTAL REVENUES FROM LOCAL SOURCES 253,451 328,214 330,079
Revenues from State Sources:
Debt Service Aid Type II 40-3160 145,162 140,088 114,761
TOTAL LOCAL REPAYMENT OF DEBT 402,478 495,690 449,275
Actual Revenues (Over)/Under Expenditures 43,142
TOTAL REPAYMENT OF DEBT 445,620 495,690 449,275
TOTAL REVENUES/SOURCES 10,807,921 12,482,264 11,842,143
CAMDEN - CLEMENTON BORO
Advertised Appropriations
Budget Category Account 2008-09 2009-10 2010-11
Expenditures Rev. Approp. Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX 2,118,414 2,250,959 2,183,643
Special Education 11-2XX-100-XXX 615,357 761,379 754,976
Bilingual Education 11-240-100-XXX 15,550 500
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 11,704 17,030
School Sponsored Athletics 11-402-100-XXX 17,334 32,330 29,794
Support Services:
Tuition 11-000-100-XXX 3,552,263 3,864,082 3,994,303
Attendance and Social Work Services 11-000-211-XXX 16,920 20,647 16,472
Health Services 11-000-213-XXX 79,679 56,293 56,710
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 240,150 342,238 253,630
Guidance 11-000-218-XXX 78,617 81,270 82,080
Child Study Teams 11-000-219-XXX 198,756 218,359 224,651
Improvement of Instructional Services 11-000-221-XXX 29,725 29,725
Educational Media Services - School Library 11-000-222-XXX 53,106 95,008 99,872
Instructional Staff Training Services 11-000-223-XXX 3,261 4,500
General Administration 11-000-230-XXX 258,391 299,490 263,134
School Administration 11-000-240-XXX 208,367 186,568 178,624
Central Svcs & Admin Info Technology 11-000-25X-XXX 210,301 210,927 224,096
Operation and Maintenance of Plant Services 11-000-26X-XXX 502,179 455,555 445,879
Student Transportation Services 11-000-270-XXX 392,381 502,300 520,120
Personal Services - Employee Benefits 11-XXX-XXX-2XX 1,158,365 1,347,889 1,333,006
Food Services 11-000-310-XXX 8,899 5,000
Total Support Services Expenditures 6,961,635 7,719,851 7,722,302
TOTAL GENERAL CURRENT EXPENSE 9,739,994 10,782,049 10,690,715
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604 50,000
Interest Earned on Capital Reserve 10-604 100 100
Equipment 12-XXX-XXX-73X 44,785
Facilities Acquisition and Construction Services 12-000-4XX-XXX 34,513 88,865 26,607
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931 142,482
TOTAL CAPITAL EXPENDITURES 34,513 326,232 26,707
OPERATING BUDGET GRAND TOTAL 9,774,507 11,108,281 10,717,422
SPECIAL GRANTS AND ENTITLEMENTS
Instruction 20-218-100-XXX 91,991 72,507
Preschool Education Aid:
Support Services 20-218-200-XXX 7,507 52,908
TOTAL PRESCHOOL EDUCATION AID 99,498 125,415
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX 2,559 3,255 3,255
Nonpublic Auxiliary Services 20-XXX-XXX-XXX 25,914 38,388 38,388
Nonpublic Handicapped Services 20-XXX-XXX-XXX 14,686 26,571 26,571
Nonpublic Nursing Services 20-XXX-XXX-XXX 3,551 3,860 3,860
Nonpublic Technology Initiative 20-XXX-XXX-XXX 1,831
Other Special Projects 20-XXX-XXX-XXX 93,840
Total State Projects 142,381 171,572 197,489
Federal Projects:
Title I 20-XXX-XXX-XXX 237,109 266,362 174,677
Title II 20-XXX-XXX-XXX 42,593
Title III 20-XXX-XXX-XXX 2,389
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 155,690 164,954 147,251
Other Special Projects 20-XXX-XXX-XXX 52,614 275,405 111,047
Total Federal Projects 445,413 706,721 477,957
TOTAL GRANTS AND ENTITLEMENTS 587,794 878,293 675,446
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 445,620 495,690 449,275
TOTAL REPAYMENT OF DEBT 445,620 495,690 449,275
Total Expenditures 10,807,921 12,482,264 11,842,143
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 10,807,921 12,482,264 11,842,143
CAMDEN - CLEMENTON BORO
Advertised Recapitulation of Balance
Audited Audited Estimated Estimated
Balance Balance Balance Balance
Budget Category 6/30/2008 6/30/2009 6/30/2010 6/30/2011
Unassigned:
General Operating Budget 641,269 804,458 695,080 402,254
Repayment of Debt 74,395 31,253 3,865 0
Restricted for Specific Purposes:
General Operating Budget:
Capital Reserve 158,529 232,005 139,623 139,723
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 0 0
Legal Reserve 232,420 192,606 165,298 0
Tuition Reserve 400,000 600,000 400,000 0
Current Expense Emergency Reserve 50,000 100,000 100,000 100,000
Restricted for Repayment of Debt 0 0 0 0
CAMDEN - CLEMENTON BORO
Advertised Per Pupil Cost Calculations
2010 - 2011
2007-08 2008-09 2009-10 2009-10 2010-2011
Actual Actual Original Revised Proposed
Budget Budget Budget
Per Pupil Cost Calculations: (1) (2) (3) (4) (5)
Total Comparative Per Pupil Cost 10748 11394 12055 12800 12049
Total Classroom Instruction 6569 6950 7438 7888 7488
Classroom-Salaries and Benefits 6210 6653 6861 7203 7048
Classroom-General Supplies and Textbooks 287 198 388 482 212
Classroom-Purchased Services and Other 72 99 189 202 228
Total Support Services 1382 1553 1879 1989 1806
Support Services-Salaries and Benefits 968 1011 1239 1300 1295
Total Administrative Costs 1565 1648 1588 1712 1607
Administration-Salaries and Benefits 1212 1373 1316 1382 1360
Legal Costs 0 0 30 31 31
Total Operations and Maintenance of Plant 1063 1100 979 1029 972
Operations & Maintenance of Plant-Salary & Ben. 539 483 512 538 486
Total Food Services Costs 54 18 9 10 0
Total Extracurricular Costs 60 70 105 114 67
Total Equipment Costs 0 0 28 88 0
Employee Benefits as a % of Salaries 26.0 30.2 32.9 33.0 32.5
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.
CAMDEN - CLEMENTON BORO
Unusual Revenues and Appropriations
___________________________________
Line Number Revenue Source or 10-11 Amount Description of circumstances
Approp. Due to
00500 IDEA, NCLB ARRA Funds 111,047 IDEA, NCLB ARRA Funds
09730 IDEA, NCLB ARRA Funds 111,047 IDEA, NCLB ARRA Funds
Total Unusual Revenues:
111,047 Total Unusual Appropriations: 111,047
CAMDEN - CLEMENTON BORO
Shared Services -- Description of Shared Services
_________________________________________________
The district is involved in several shared services. We are active in
E-Rate Program; ACT; ACES; BCIP Insurance Pool where our renewal rate
was -7.5%; Camden County Purchasing; Camden County ESC for transportation
of vocational and special education students. Transportation for our
high student students is included in bid for Overbrook High School. We
share Channel 19 with Pine Hill School District; we use School Messenger
as a source of information to our parents. We are investigating sharing
Child Study Team Director with Pine Hill and Berlin Township (neighboring
districts). We are working with the Borough for shared services for
trash removal, snow removal and developing fields for our soccer and
softball programs which would save money for transportation. We also
provide meals for White Horse Academy.
We are exploring the sharing of a Child Study Team Director with Pine
Hill and Berlin Township for the 2010-2011 school year.
CAMDEN - CLEMENTON BORO
22a. Estimated Tax Rate Information
______________________________
A. Estimated 10-11 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 3,694,627 (A)
Estimated Net Taxable Valuation (as of 02/17/2010 ) 172,763,274 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)X100 2.1385 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 4,023,773 (D)
Estimated Net Taxable Valuation (as of 02/17/2010 ) 172,763,274 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)X100 2.3291 (F)
B. Estimated 10-11 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 3,694,627 (G)
Estimated Equalized Valuation (as of 10/01/2009 ) 295,824,109 (H)
Estimated 10-11 Equalized General Fund School
Tax Rate=(G)/(H)X100 1.2489 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 4,023,773 (J)
Estimated Equalized Valuation (as of 10/01/2009 ) 295,824,109 (K)
Estimated 10-11 Equalized Total School
Tax Rate=(J)/(K)X100 1.3602 (L)
CAMDEN - CLEMENTON BORO
17. Salaries and Benefits of Certain District Employees
Name Michael Adams
Job Title Superintendent
Base Annual Salary 121,220
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2008
Ending Date of Contract 06/30/2011
Annual Work Days 261
Annual Vacation Days 20
Annual Sick Days 10
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 0
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 0
Other Insurances 0
Retirement Plans 0
Post-Employment Benefits 0
Description of:
Buyback of Sick Days
Buyback of Vac. Days
Buyback of Personal Days
Other Post-Emp. Benefits
Other Post-Emp. Benefits
Other Post-Emp. Benefits
In-Kind and Other Remuneration 0
Description of:
Annual Buyback of Sick Days
Annual Buyback of Vac. Days
Annual Buyback of Personal Days
All Other In-Kind/Remuneration
Additional Comments
CAMDEN - CLEMENTON BORO
17. Salaries and Benefits of Certain District Employees
Name Joanne Clement
Job Title Business Administrator
Base Annual Salary 101,365
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2009
Ending Date of Contract 06/30/2010
Annual Work Days 261
Annual Vacation Days 20
Annual Sick Days 10
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 0
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 0
Other Insurances 0
Retirement Plans 2,000
Post-Employment Benefits 0
Description of:
Buyback of Sick Days
Buyback of Vac. Days
Buyback of Personal Days
Other Post-Emp. Benefits
Other Post-Emp. Benefits
Other Post-Emp. Benefits
In-Kind and Other Remuneration 0
Description of:
Annual Buyback of Sick Days
Annual Buyback of Vac. Days
Annual Buyback of Personal Days
All Other In-Kind/Remuneration
Additional Comments
CAMDEN - CLEMENTON BORO
17. Salaries and Benefits of Certain District Employees
Name Lynn Marcus
Job Title Principal
Base Annual Salary 99,081
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2009
Ending Date of Contract 06/30/2010
Annual Work Days 261
Annual Vacation Days 20
Annual Sick Days 10
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 0
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 0
Other Insurances 0
Retirement Plans 0
Post-Employment Benefits 0
Description of:
Buyback of Sick Days
Buyback of Vac. Days
Buyback of Personal Days
Other Post-Emp. Benefits
Other Post-Emp. Benefits
Other Post-Emp. Benefits
In-Kind and Other Remuneration 0
Description of:
Annual Buyback of Sick Days
Annual Buyback of Vac. Days
Annual Buyback of Personal Days
All Other In-Kind/Remuneration
Additional Comments