03/28/2011 CAMDEN - LAUREL SPRINGS BORO
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2009 October 15, 2010 October 15, 2011
Actual Actual Estimated
Pupils on Roll Regular Full-Time 156 147 145
Pupils on Roll - Special Full-Time 16 19 15
Subtotal - Pupils On Roll 172 166 160
Private School Placements 6 4
Pupils Sent to Other Districts-Reg Prog 143 133 161
Pupils Sent to Other Dists-Spec Ed Prog 22 20
Pupils in State Facilities 1
CAMDEN - LAUREL SPRINGS BORO
Advertised Revenues
Budget Category Account 2009-10 2010-11 2011-12
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 95,440 92,555
Revenues from Local Sources:
Local Tax Levy 10-1210 2,527,750 2,645,993 2,521,412
Unrestricted Miscellaneous Revenues 10-1XXX 9,033
SUBTOTAL 2,536,783 2,645,993 2,521,412
Revenues from State Sources:
Categorical Special Education Aid 10-3132 184,725 174,068
Equalization Aid 10-3176 1,217,349 1,540,119 1,411,418
Categorical Security Aid 10-3177 17,523
Categorical Transportation Aid 10-3121 10,596
SUBTOTAL 1,430,193 1,540,119 1,585,486
Revenues from Federal Sources:
Equalization Aid - ARRA ESF 16-4520 268,786
Equalization Aid - ARRA GSF 17-4521 10,405
Education Jobs Fund 18-4522 58,549
SUBTOTAL 279,191 58,549
Actual Revenues (Over)/Under Expenditures 207,272
TOTAL OPERATING BUDGET 4,453,439 4,281,552 4,258,002
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 727
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 86
TOTAL REVENUES FROM STATE SOURCES 86
Revenues from Federal Sources:
Title I 20-4411-4416 36,114 20,189 17,161
Title II 20-4451-4455 20,932 17,792
Title VI 20-4417-4418 607
I.D.E.A. Part B (Handicapped) 20-4420-4429 86,997 73,761 62,697
Other 20-4XXX 11,135 66,784 2,330
TOTAL REVENUES FROM FEDERAL SOURCES 134,853 181,666 99,980
TOTAL GRANTS AND ENTITLEMENTS 135,666 181,666 99,980
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 1
Revenues from Local Sources:
Local Tax Levy 40-1210 128,533 140,088 137,370
TOTAL REVENUES FROM LOCAL SOURCES 128,533 140,088 137,370
Revenues from State Sources:
Debt Service Aid Type II 40-3160 86,833 72,403 70,997
TOTAL LOCAL REPAYMENT OF DEBT 215,366 212,492 208,367
Actual Revenues (Over)/Under Expenditures 1,250
TOTAL REPAYMENT OF DEBT 216,616 212,492 208,367
TOTAL REVENUES/SOURCES 4,805,721 4,675,710 4,566,349
CAMDEN - LAUREL SPRINGS BORO
Advertised Appropriations
Budget Category Account 2009-10 2010-11 2011-12
Expenditures Rev. Approp. Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX 864,696 758,021 746,923
Special Education 11-2XX-100-XXX 160,139 127,298 231,520
Basic Skills/Remedial 11-230-100-XXX 38,048 6,660 25,850
School Sponsored Athletics 11-402-100-XXX 2,400 2,500
Community Services Programs/Operations 11-800-330-XXX 3,043 3,650 3,750
Support Services:
Tuition 11-000-100-XXX 2,316,900 2,219,413 2,054,677
Attendance and Social Work Services 11-000-211-XXX 374 375
Health Services 11-000-213-XXX 57,470 62,640 69,104
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 113,172 125,630 122,580
Guidance 11-000-218-XXX 3,338 26,391 29,585
Child Study Teams 11-000-219-XXX 47,781 68,073 71,087
Improvement of Instructional Services 11-000-221-XXX 200 300 300
Educational Media Services - School Library 11-000-222-XXX 17,871 5,262 14,881
Instructional Staff Training Services 11-000-223-XXX 349 4,530 4,400
General Administration 11-000-230-XXX 131,880 134,183 123,938
School Administration 11-000-240-XXX 71,527 51,015 51,543
Central Svcs & Admin Info Technology 11-000-25X-XXX 59,010 57,328 58,205
Operation and Maintenance of Plant Services 11-000-26X-XXX 220,601 217,187 223,112
Student Transportation Services 11-000-270-XXX 67,302 74,174 78,005
Personal Services - Employee Benefits 11-XXX-XXX-2XX 280,112 337,023 345,667
Total Support Services Expenditures 3,387,513 3,383,523 3,247,459
TOTAL GENERAL CURRENT EXPENSE 4,453,439 4,281,552 4,258,002
OPERATING BUDGET GRAND TOTAL 4,453,439 4,281,552 4,258,002
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX 727
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX 86
Total State Projects 86
Federal Projects:
Title I 20-XXX-XXX-XXX 36,114 20,189 17,161
Title II 20-XXX-XXX-XXX 20,932 17,792
Title VI 20-XXX-XXX-XXX 607
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 86,997 73,761 62,697
Other Special Projects 20-XXX-XXX-XXX 11,135 66,784 2,330
Total Federal Projects 134,853 181,666 99,980
TOTAL GRANTS AND ENTITLEMENTS 135,666 181,666 99,980
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 216,616 212,492 208,367
TOTAL REPAYMENT OF DEBT 216,616 212,492 208,367
Total Expenditures 4,805,721 4,675,710 4,566,349
DEDUCT EXPENDITURES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
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 4,805,721 4,675,710 4,566,349
CAMDEN - LAUREL SPRINGS BORO
Advertised Recapitulation of Balance
Audited Audited Estimated Estimated
Balance Balance Balance Balance
Budget Category 6/30/2009 6/30/2010 6/30/2011 6/30/2012
Unassigned:
General Operating Budget 353,060 263,099 263,659 171,104
Repayment of Debt 1,251 1 0 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 117,311 0 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
2011 - 2012
2008-09 2009-10 2010-11 2010-11 2011-2012
Actual Actual Original Revised Proposed
Budget Budget Budget
Per Pupil Cost Calculations: (1) (2) (3) (4) (5)
Total Comparative Per Pupil Cost 11058 10504 11807 11976 13283
Total Classroom Instruction 6730 7408 6699 6813 7835
Classroom-Salaries and Benefits 6181 6703 5994 6265 7283
Classroom-General Supplies and Textbooks 336 448 429 271 280
Classroom-Purchased Services and Other 214 257 276 277 272
Total Support Services 1188 1562 2033 2039 2246
Support Services-Salaries and Benefits 630 890 1193 1185 1376
Total Administrative Costs 1748 1783 1735 1760 1750
Administration-Salaries and Benefits 1304 1398 1281 1303 1353
Legal Costs 0 0 0 0 0
Total Operations and Maintenance of Plant 1364 1303 1300 1323 1409
Operations & Maintenance of Plant-Salary & Ben. 83 88 63 64 66
Total Food Services Costs 0 0 0 0 0
Total Extracurricular Costs 7 0 19 19 20
Total Equipment Costs 0 0 0 0 0
Employee Benefits as a % of Salaries 24.2 22.0 30.4 29.8 27.2
The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations
are contained in the 2011 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 2010-11 revised appropriations and 2011-12 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
Shared Services -- Description of Shared Services
_________________________________________________
We purchase a bulk of our food products from Easterb 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 for energy.
We share a CST member with Stratford Board of Education.
CAMDEN - LAUREL SPRINGS BORO
22a. Estimated Tax Rate Information
______________________________
A. Estimated 11-12 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 2,583,703 (A)
Estimated Net Taxable Valuation (as of 10/01/2010 ) 82,388,228 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)X100 3.1360 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 2,722,432 (D)
Estimated Net Taxable Valuation (as of 10/01/2010 ) 82,388,228 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)X100 3.3044 (F)
B. Estimated 11-12 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 2,583,703 (G)
Estimated Equalized Valuation (as of 10/01/2010 ) 147,516,481 (H)
Estimated 11-12 Equalized General Fund School
Tax Rate=(G)/(H)X100 1.7515 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 2,722,432 (J)
Estimated Equalized Valuation (as of 10/01/2010 ) 147,516,481 (K)
Estimated 11-12 Equalized Total School
Tax Rate=(J)/(K)X100 1.8455 (L)
CAMDEN - LAUREL SPRINGS BORO
17. Salaries and Benefits of Certain District Employees
Name Albert K. Brown
Job Title Superintendent
Base Annual Salary 43,355
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 37,575
FTE 0.3
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2010
Ending Date of Contract 06/30/2011
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