04/13/2010 CAMDEN - LAUREL SPRINGS BORO
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2008 October 15, 2009 October 15, 2010
Actual Actual Estimated
Pupils on Roll Regular Full-Time 170 156 154
Pupils on Roll - Special Full-Time 11 16 15
Private School Placements 4 6 5
Pupils Sent to Other Districts-Reg Prog 143 143 161
Pupils Sent to Other Dists-Spec Ed Prog 37 22 1
Pupils in State Facilities 1 1
CAMDEN - LAUREL SPRINGS BORO
Advertised Revenues
Budget Category Account 2008-09 2009-10 2010-11
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 242,287 95,440
Revenues from Local Sources:
Local Tax Levy 10-1210 2,551,598 2,527,750 2,659,193
Unrestricted Miscellaneous Revenues 10-1XXX 5,378
SUBTOTAL 2,556,976 2,527,750 2,659,193
Revenues from State Sources:
Extraordinary Aid 10-3131 32,667
Categorical Special Education Aid 10-3132 175,745 184,725
Equalization Aid 10-3176 1,546,742 1,538,699 1,540,119
Categorical Security Aid 10-3177 24,379 26,958
Categorical Transportation Aid 10-3121 14,906 16,301
SUBTOTAL 1,794,439 1,766,683 1,540,119
Actual Revenues (Over)/Under Expenditures -44,376
TOTAL OPERATING BUDGET 4,307,039 4,536,720 4,294,752
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 142
Revenues from Federal Sources:
Title I 20-4411-4416 31,952 42,888 26,845
Title VI 20-4417-4418 869
I.D.E.A. Part B (Handicapped) 20-4420-4429 75,325 78,124 59,662
Other 20-4XXX 12,803 96,516 76,437
TOTAL REVENUES FROM FEDERAL SOURCES 120,949 217,528 162,944
TOTAL GRANTS AND ENTITLEMENTS 121,091 217,528 162,944
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 1,250 1
Revenues from Local Sources:
Local Tax Levy 40-1210 119,044 128,533 140,088
Miscellaneous 40-1XXX 50,000
TOTAL REVENUES FROM LOCAL SOURCES 169,044 128,533 140,088
Revenues from State Sources:
Debt Service Aid Type II 40-3160 113,100 86,833 72,403
TOTAL LOCAL REPAYMENT OF DEBT 282,144 216,616 212,492
Actual Revenues (Over)/Under Expenditures -1
TOTAL REPAYMENT OF DEBT 282,143 216,616 212,492
TOTAL REVENUES/SOURCES 4,710,273 4,970,864 4,670,188
CAMDEN - LAUREL SPRINGS 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 805,031 900,411 681,529
Special Education 11-2XX-100-XXX 149,450 168,294 201,499
Basic Skills/Remedial 11-230-100-XXX 41,545 63,280 26,045
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 1,000
School Sponsored Athletics 11-402-100-XXX 2,400 2,400
Community Services Programs/Operations 11-800-330-XXX 3,783 3,650 3,650
Support Services:
Tuition 11-000-100-XXX 2,242,982 2,311,128 2,211,971
Attendance and Social Work Services 11-000-211-XXX 400 400
Health Services 11-000-213-XXX 51,857 56,259 62,640
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 78,319 93,232 125,838
Guidance 11-000-218-XXX 468 3,767 29,044
Child Study Teams 11-000-219-XXX 46,155 56,579 68,457
Improvement of Instructional Services 11-000-221-XXX 440 200 300
Educational Media Services - School Library 11-000-222-XXX 14,096 21,064 5,262
Instructional Staff Training Services 11-000-223-XXX 742 4,681 4,530
General Administration 11-000-230-XXX 142,435 135,622 133,792
School Administration 11-000-240-XXX 68,520 72,138 51,026
Central Svcs & Admin Info Technology 11-000-25X-XXX 58,247 56,365 57,966
Operation and Maintenance of Plant Services 11-000-26X-XXX 242,890 211,400 217,206
Student Transportation Services 11-000-270-XXX 71,001 76,154 74,174
Personal Services - Employee Benefits 11-XXX-XXX-2XX 288,078 299,696 337,023
Total Support Services Expenditures 3,306,230 3,398,685 3,379,629
TOTAL GENERAL CURRENT EXPENSE 4,307,039 4,536,720 4,294,752
OPERATING BUDGET GRAND TOTAL 4,307,039 4,536,720 4,294,752
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX 142
Federal Projects:
Title I 20-XXX-XXX-XXX 31,952 42,888 26,845
Title VI 20-XXX-XXX-XXX 869
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 75,325 78,124 59,662
Other Special Projects 20-XXX-XXX-XXX 12,803 96,516 76,437
Total Federal Projects 120,949 217,528 162,944
TOTAL GRANTS AND ENTITLEMENTS 121,091 217,528 162,944
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 216,616 212,492
Additional State School Building Aid-Ch.177 40-702-510-XXX 282,143
Total Additional State School Building Aid 282,143
TOTAL REPAYMENT OF DEBT 282,143 216,616 212,492
Total Expenditures 4,710,273 4,970,864 4,670,188
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 4,710,273 4,970,864 4,670,188
CAMDEN - LAUREL SPRINGS 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 239,806 353,060 191,785 96,345
Repayment of Debt 1,250 1,251 1 0
Restricted for Specific Purposes:
General Operating Budget:
Capital Reserve 1,113 1,113 1,113 1,113
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 0 0
Legal Reserve 184,746 117,311 0 0
Tuition Reserve 0 0 0 0
Current Expense Emergency Reserve 0 0 0 0
Restricted for Repayment of Debt 0 0 0 0
CAMDEN - LAUREL SPRINGS 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 11196 11058 11690 12497 11885
Total Classroom Instruction 6857 6730 7271 7883 6784
Classroom-Salaries and Benefits 6134 6181 6660 7199 6079
Classroom-General Supplies and Textbooks 494 336 410 444 429
Classroom-Purchased Services and Other 229 214 201 240 276
Total Support Services 1423 1188 1541 1547 2029
Support Services-Salaries and Benefits 747 630 760 963 1190
Total Administrative Costs 1784 1748 1688 1786 1732
Administration-Salaries and Benefits 1377 1304 1302 1386 1277
Legal Costs 0 0 0 0 0
Total Operations and Maintenance of Plant 1100 1364 1153 1242 1300
Operations & Maintenance of Plant-Salary & Ben. 118 83 53 70 63
Total Food Services Costs 0 0 0 0 0
Total Extracurricular Costs 22 7 16 17 18
Total Equipment Costs 0 0 0 0 0
Employee Benefits as a % of Salaries 23.9 24.2 25.0 22.1 30.1
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 - LAUREL SPRINGS BORO
Unusual Revenues and Appropriations
___________________________________
Line Number Revenue Source or 10-11 Amount Description of circumstances
Approp. Due to
Total Unusual Revenues:
0 Total Unusual Appropriations: 0
CAMDEN - LAUREL SPRINGS BORO
Shared Services -- Description of Shared Services
_________________________________________________
We purchase a bulk of our food products from Eastern Regional HS.
Our property and casualty insurance is purchased through a Joint
Insurance Fund.
Our health insurance is purchased through the New Jersey Health
Insurance Program.
We share a superintendent with Stratford Board of Education.
We share custodial and maintenance services with Stratford Board of
Education.
We are involved with the ACES Program.
CAMDEN - LAUREL SPRINGS BORO
22a. Estimated Tax Rate Information
______________________________
A. Estimated 10-11 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 2,593,472 (A)
Estimated Net Taxable Valuation (as of 10/01/2009 ) 82,574,037 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)X100 3.1408 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 2,727,782 (D)
Estimated Net Taxable Valuation (as of 10/01/2009 ) 82,574,037 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)X100 3.3034 (F)
B. Estimated 10-11 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 2,593,472 (G)
Estimated Equalized Valuation (as of 10/01/2009 ) 152,391,391 (H)
Estimated 10-11 Equalized General Fund School
Tax Rate=(G)/(H)X100 1.7018 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 2,727,782 (J)
Estimated Equalized Valuation (as of 10/01/2009 ) 152,391,391 (K)
Estimated 10-11 Equalized Total School
Tax Rate=(J)/(K)X100 1.7900 (L)
CAMDEN - LAUREL SPRINGS BORO
17. Salaries and Benefits of Certain District Employees
Name Albert K. Brown
Job Title Superintendent
Base Annual Salary 41,933
FTE 0.3
Shared with Another District? Y
District Name STRATFORD BORO
Job Description in other district
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2009
Ending Date of Contract 06/30/2014
Annual Work Days 0
Annual Vacation Days 0
Annual Sick Days 0
Annual Personal Days 0
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 - LAUREL SPRINGS BORO
17. Salaries and Benefits of Certain District Employees
Name William H. Thompson
Job Title Business Administrator
Base Annual Salary 35,940
FTE 0.3
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 0
Annual Vacation Days 0
Annual Sick Days 0
Annual Personal Days 0
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