03/07/2011 CAMDEN - CLEMENTON BORO
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2009 October 15, 2010 October 15, 2011
Actual Actual Estimated
Pupils on Roll Regular Full-Time 444 430 439
Pupils on Roll - Special Full-Time 65 74 80
Subtotal - Pupils On Roll 509 504 519
Private School Placements 31 15 13
Pupils Sent to Other Districts-Reg Prog 141 142 164
Pupils Sent to Other Dists-Spec Ed Prog 48 48 63
Pupils Received 6 12 2
Pupils in State Facilities 3 3 1
CAMDEN - CLEMENTON BORO
Advertised Revenues
Budget Category Account 2009-10 2010-11 2011-12
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 858,124 396,391
Withdrawal from Tuition Reserve-for Tuition adj. 10-311 25,206
Withdrawal from Tuition Reserve-Excess over adj. 10-311 176,794
Revenues from Local Sources:
Local Tax Levy 10-1210 3,622,183 3,767,070 3,842,137
Tuition 10-1300 99,547 20,000
Interest Earned on Capital Reserve Funds 10-1XXX 844 100 100
Unrestricted Miscellaneous Revenues 10-1XXX 63,784 55,000 75,000
SUBTOTAL 3,786,358 3,822,170 3,937,237
Revenues from State Sources:
Extraordinary Aid 10-3131 130,422 41,665 75,000
Other State Aids 10-3XXX 3,637
Categorical Special Education Aid 10-3132 355,241 253,148 348,136
Equalization Aid 10-3176 4,493,417 5,726,697 5,726,697
Categorical Security Aid 10-3177 116,533 13,327
Categorical Transportation Aid 10-3121 181,326
SUBTOTAL 5,280,576 6,021,510 6,163,160
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 16,650 15,618 14,000
Equalization Aid - ARRA ESF 16-4520 996,970
Equalization Aid - ARRA GSF 17-4521 38,594
Education Jobs Fund 18-4522 216,104
SUBTOTAL 1,052,214 15,618 230,104
Adjustment for Prior Year Encumbrances 41,795
Actual Revenues (Over)/Under Expenditures 495,843
TOTAL OPERATING BUDGET 10,614,991 10,759,217 10,928,892
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Preschool Education Aid - Pr Yr Carryover 20-3218 367
Preschool Education Aid 20-3218 92,883 125,415 83,610
Other Restricted Entitlements 20-32XX 18,817 72,074
TOTAL REVENUES FROM STATE SOURCES 112,067 197,489 83,610
Revenues from Federal Sources:
Title I 20-4411-4416 275,298 212,574 180,688
Title II 20-4451-4455 49,961 42,061
Title III 20-4491-4494 2,745 2,333
I.D.E.A. Part B (Handicapped) 20-4420-4429 248,413 163,617 148,475
Other 20-4XXX 66,313 111,047
TOTAL REVENUES FROM FEDERAL SOURCES 590,024 539,944 373,557
TOTAL GRANTS AND ENTITLEMENTS 702,091 737,433 457,167
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 3,865 42,812
Transfers from Other Funds 40-5200 570
Revenues from Local Sources:
Local Tax Levy 40-1210 328,214 330,079 289,880
TOTAL REVENUES FROM LOCAL SOURCES 328,214 330,079 289,880
Revenues from State Sources:
Debt Service Aid Type II 40-3160 140,088 114,761 112,601
TOTAL LOCAL REPAYMENT OF DEBT 468,302 449,275 445,293
Actual Revenues (Over)/Under Expenditures -15,424
TOTAL REPAYMENT OF DEBT 452,878 449,275 445,293
TOTAL REVENUES/SOURCES 11,769,960 11,945,925 11,831,352
CAMDEN - CLEMENTON 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 2,236,253 2,199,484 2,283,265
Special Education 11-2XX-100-XXX 733,156 754,976 719,965
Bilingual Education 11-240-100-XXX 44 225
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 12,783 13,977 13,718
School Sponsored Athletics 11-402-100-XXX 21,893 29,794 29,326
Support Services:
Tuition 11-000-100-XXX 3,771,456 3,953,303 3,769,230
Attendance and Social Work Services 11-000-211-XXX 17,699 16,472 18,958
Health Services 11-000-213-XXX 56,088 56,710 57,210
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 275,506 284,630 307,620
Guidance 11-000-218-XXX 79,448 82,080 83,679
Child Study Teams 11-000-219-XXX 215,397 224,651 229,282
Improvement of Instructional Services 11-000-221-XXX 29,725 23,225 30,320
Educational Media Services - School Library 11-000-222-XXX 86,452 99,872 105,949
Instructional Staff Training Services 11-000-223-XXX 1,809 1,000 1,500
General Administration 11-000-230-XXX 268,948 254,873 260,183
School Administration 11-000-240-XXX 182,101 156,067 132,412
Central Svcs & Admin Info Technology 11-000-25X-XXX 207,852 230,596 224,451
Operation and Maintenance of Plant Services 11-000-26X-XXX 441,062 445,879 471,095
Student Transportation Services 11-000-270-XXX 398,386 520,120 520,366
Personal Services - Employee Benefits 11-XXX-XXX-2XX 1,336,915 1,343,006 1,632,565
Total Support Services Expenditures 7,368,844 7,692,484 7,844,820
TOTAL GENERAL CURRENT EXPENSE 10,372,973 10,690,715 10,891,319
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604 100 100
Equipment 12-XXX-XXX-73X 36,668
Facilities Acquisition and Construction Services 12-000-4XX-XXX 60,182 68,402 37,473
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931 145,168
TOTAL CAPITAL EXPENDITURES 242,018 68,502 37,573
OPERATING BUDGET GRAND TOTAL 10,614,991 10,759,217 10,928,892
SPECIAL GRANTS AND ENTITLEMENTS
Instruction 20-218-100-XXX 85,743 72,507 68,731
Preschool Education Aid:
Support Services 20-218-200-XXX 7,507 52,908 14,879
TOTAL PRESCHOOL EDUCATION AID 93,250 125,415 83,610
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX 3,238 3,255
Nonpublic Auxiliary Services 20-XXX-XXX-XXX 6,509 38,388
Nonpublic Handicapped Services 20-XXX-XXX-XXX 5,210 26,571
Nonpublic Nursing Services 20-XXX-XXX-XXX 3,860 3,860
Total State Projects 112,067 197,489 83,610
Federal Projects:
Title I 20-XXX-XXX-XXX 275,298 212,574 180,688
Title II 20-XXX-XXX-XXX 49,961 42,061
Title III 20-XXX-XXX-XXX 2,745 2,333
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 248,413 163,617 148,475
Other Special Projects 20-XXX-XXX-XXX 66,313 111,047
Total Federal Projects 590,024 539,944 373,557
TOTAL GRANTS AND ENTITLEMENTS 702,091 737,433 457,167
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 452,878 449,275 445,293
TOTAL REPAYMENT OF DEBT 452,878 449,275 445,293
Total Expenditures 11,769,960 11,945,925 11,831,352
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 11,769,960 11,945,925 11,831,352
CAMDEN - CLEMENTON 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 804,458 1,136,093 409,569 13,178
Repayment of Debt 31,253 46,677 42,812 0
Restricted for Specific Purposes:
General Operating Budget:
Capital Reserve 232,005 87,681 87,781 87,881
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 0 0
Legal Reserve 192,606 0 0 0
Tuition Reserve 600,000 202,000 202,000 0
Current Expense Emergency Reserve 100,000 100,000 100,000 100,000
Restricted for Repayment of Debt 0 0 0 0
CAMDEN - CLEMENTON 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 11394 10920 12049 12585 12881
Total Classroom Instruction 6950 8155 7488 7827 8066
Classroom-Salaries and Benefits 6653 7416 7048 7371 7590
Classroom-General Supplies and Textbooks 198 479 212 220 252
Classroom-Purchased Services and Other 99 260 228 237 224
Total Support Services 1553 1902 1806 1944 2003
Support Services-Salaries and Benefits 1011 1324 1295 1411 1397
Total Administrative Costs 1648 1720 1607 1604 1537
Administration-Salaries and Benefits 1373 1444 1360 1339 1231
Legal Costs 0 33 31 40 39
Total Operations and Maintenance of Plant 1100 1042 972 1010 1056
Operations & Maintenance of Plant-Salary & Ben. 483 533 486 506 525
Total Food Services Costs 18 0 0 0 0
Total Extracurricular Costs 70 89 67 104 103
Total Equipment Costs 0 76 0 0 0
Employee Benefits as a % of Salaries 30.2 33.5 32.5 32.8 39.4
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 - CLEMENTON BORO
Unusual Revenues and Appropriations
___________________________________
Line Number Revenue Source or 11-12 Amount Description of circumstances
Approp. Due to
Total Unusual Revenues:
0 Total Unusual Appropriations: 0
CAMDEN - CLEMENTON BORO
Shared Services -- Description of Shared Services
_________________________________________________
The Clementon District has several shared services. We participate in E-
Rate; ACT; ACES; BCIP Insurance Pool; Camden County Purchasing;
transportation with Camden County ESC for vocational and special ed
students. We utilize Channel 19 with Pine Hill School District; we share
Director of Special Ed; share part-time position in the Business Office.
We utilize School Messenger as a source of information to our parents &
community. We share snow removal and purchasing of copy paper with the
Borough along with our Technology Coordinator. We are currently
developing fields for our soccer & softball programs. We are going out
as a County for trash/recycling removal and joint advertising for RFP's.
Investigating shared substitute service with Pine Hill and Berlin Twp.
CAMDEN - CLEMENTON BORO
22a. Estimated Tax Rate Information
______________________________
A. Estimated 11-12 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 3,804,741 (A)
Estimated Net Taxable Valuation (as of 10/01/2010 ) 172,763,274 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)X100 2.2023 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 4,127,046 (D)
Estimated Net Taxable Valuation (as of 10/01/2010 ) 172,763,274 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)X100 2.3888 (F)
B. Estimated 11-12 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 3,804,741 (G)
Estimated Equalized Valuation (as of 10/01/2010 ) 290,042,637 (H)
Estimated 11-12 Equalized General Fund School
Tax Rate=(G)/(H)X100 1.3118 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 4,127,046 (J)
Estimated Equalized Valuation (as of 10/01/2010 ) 290,042,637 (K)
Estimated 11-12 Equalized Total School
Tax Rate=(J)/(K)X100 1.4229 (L)
CAMDEN - CLEMENTON BORO
17. Salaries and Benefits of Certain District Employees
Name R Lynn Marcus
Job Title Superintendent
Principal
Base Annual Salary 117,000
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2010
Ending Date of Contract 06/30/2013
Annual Work Days 260
Annual Vacation Days 20
Annual Sick Days 10
Annual Personal Days 2
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 5,150
Bonuses 0
Stipends 21,000
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 0
Other Insurances 0
Retirement Plans 0
Post-Employment Benefits 15,000
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 104,406
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2011
Ending Date of Contract 06/30/2012
Annual Work Days 260
Annual Vacation Days 22
Annual Sick Days 10
Annual Personal Days 2
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 2,900
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 0
Other Insurances 1,000
Retirement Plans 3,250
Post-Employment Benefits 15,000
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