05/18/2009 CAMDEN - MOUNT EPHRAIM BORO
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2007 October 15, 2008 October 15, 2009
Actual Actual Estimated
Pupils on Roll Regular Full-Time 368 386 430
Pupils on Roll - Special Full-Time 79 87 87
Private School Placements 9 8
Pupils Sent to Other Districts-Reg Prog 157 145 157
Pupils Sent to Other Dists-Spec Ed Prog 32 44 53
Pupils Received 4 6 6
Pupils in State Facilities 1 1
CAMDEN - MOUNT EPHRAIM BORO
Advertised Revenues
Budget Category Account 2007-08 2008-09 2009-10
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 400,000
Revenues from Local Sources:
Local Tax Levy 10-1210 4,569,774 4,486,749 5,010,991
Tuition 10-1300 149,299 183,500 229,128
Interest Earned on Capital Reserve Funds 10-1XXX 45
Other Restricted Miscellaneous Revenues 10-1XXX 29,988 76,243
Unrestricted Miscellaneous Revenues 10-1XXX 31,147 25,000 25,000
SUBTOTAL 4,750,265 4,725,237 5,341,362
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 2,469,391
Transportation Aid 10-3120 50,599
Special Education Aid 10-3130 542,932
Bilingual Education 10-3140 10,512
Extraordinary Aid 10-3131 34,259 83,020 83,020
Consolidated Aid 10-3195 74,171
Additional Formula Aid 10-3196 192,812
Other State Aids 10-3XXX 75,823
Categorical Special Education Aid 10-3132 305,507 326,822
Equalization Aid 10-3176 3,352,698 3,319,607
Categorical Security Aid 10-3177 54,404 65,454
Categorical Transportation Aid 10-3121 47,646 48,372
SUBTOTAL 3,450,499 3,843,275 3,843,275
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 6,583
SUBTOTAL 6,583
Actual Revenues (Over)/Under Expenditures 283,183
TOTAL OPERATING BUDGET 8,483,947 8,968,512 9,191,220
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 41,440 2,526
Revenues from State Sources:
Instructional Supplement Aid 20-3214 18,432
Other Restricted Entitlements 20-32XX 19,000
TOTAL REVENUES FROM STATE SOURCES 37,432
Revenues from Federal Sources:
Title I 20-4411-4416 34,434 32,055 32,055
I.D.E.A. Part B (Handicapped) 20-4420-4429 158,158 160,785 160,785
Other 20-4XXX 27,146 27,771 27,771
TOTAL REVENUES FROM FEDERAL SOURCES 219,738 220,611 220,611
TOTAL GRANTS AND ENTITLEMENTS 298,610 223,137 220,611
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 35,550 15,000
Transfers from Other Funds 40-5200 38,788
Revenues from Local Sources:
Local Tax Levy 40-1210 529,800 540,281 523,075
TOTAL REVENUES FROM LOCAL SOURCES 529,800 540,281 523,075
Revenues from State Sources:
Debt Service Aid Type II 40-3160 119,146 117,919 116,604
TOTAL LOCAL REPAYMENT OF DEBT 687,734 693,750 654,679
Actual Revenues (Over)/Under Expenditures 11,191
TOTAL REPAYMENT OF DEBT 698,925 693,750 654,679
TOTAL REVENUES/SOURCES 9,481,482 9,885,399 10,066,510
CAMDEN - MOUNT EPHRAIM 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 1,771,610 1,790,823 1,712,659
Special Education 11-2XX-100-XXX 797,482 803,791 904,466
Basic Skills/Remedial 11-230-100-XXX 67,107 91,710 85,581
Bilingual Education 11-240-100-XXX 10,744 10,512
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 11,241 19,050 16,360
Support Services:
Tuition 11-000-100-XXX 2,682,972 2,894,052 3,041,600
Health Services 11-000-213-XXX 108,863 119,998 124,725
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 306,014 375,105 423,509
Child Study Teams 11-000-219-XXX 200,281 258,630 270,948
Improvement of Instructional Services 11-000-221-XXX 49,305 55,990 57,175
Educational Media Services - School Library 11-000-222-XXX 73,126 84,872 86,443
Instructional Staff Training Services 11-000-223-XXX 18,178 17,700 15,400
General Administration 11-000-230-XXX 335,899 378,778 353,446
School Administration 11-000-240-XXX 123,955 84,637 86,894
Central Svcs & Admin Info Technology 11-000-25X-XXX 170,085 176,733 170,835
Operation and Maintenance of Plant Services 11-000-26X-XXX 624,206 580,086 629,927
Student Transportation Services 11-000-270-XXX 170,343 194,459 169,798
Personal Services - Employee Benefits 11-XXX-XXX-2XX 947,536 1,021,586 1,041,454
Food Services 11-000-310-XXX 15,000 10,000
Total Support Services Expenditures 5,825,763 6,252,626 6,472,154
TOTAL GENERAL CURRENT EXPENSE 8,483,947 8,968,512 9,191,220
OPERATING BUDGET GRAND TOTAL 8,483,947 8,968,512 9,191,220
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX 41,440 2,526
Instructional Supplement Aid:
Instruction 20-214-100-XXX 18,432
TOTAL INSTRUCTIONAL SUPPLEMENT AID 18,432
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX 19,000
Total State Projects 37,432
Federal Projects:
Title I 20-XXX-XXX-XXX 34,434 32,055 32,055
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 158,158 160,785 160,785
Other Special Projects 20-XXX-XXX-XXX 27,146 27,771 27,771
Total Federal Projects 219,738 220,611 220,611
TOTAL GRANTS AND ENTITLEMENTS 298,610 223,137 220,611
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 698,925 693,750 654,679
TOTAL REPAYMENT OF DEBT 698,925 693,750 654,679
Total Expenditures 9,481,482 9,885,399 10,066,510
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
TOTAL EXPENDITURES NET OF TRANSFERS 9,481,482 9,885,399 10,066,510
CAMDEN - MOUNT EPHRAIM 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 754,463 471,236 71,236 71,236
Repayment of Debt 53,550 42,359 15,000 0
Reserved for Specific Purposes:
General Operating Budget:
Capital Reserve 1,171 1,215 1,215 1,215
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 0 0
Legal Reserve 0 0 0 0
Tuition Reserve 0 0 0 0
Current Expense Emergency Reserve 0 0 0 0
Reserved for Repayment of Debt 0 0 0 0
CAMDEN - MOUNT EPHRAIM 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 11358 12677 11292 12431 11566
Total Classroom Instruction 6690 8108 6429 7072 6473
Classroom-Salaries and Benefits 6300 7524 5963 6566 6025
Classroom-General Supplies and Textbooks 255 432 322 336 307
Classroom-Purchased Services and Other 135 152 144 170 141
Total Support Services 1768 1696 2099 2326 2286
Support Services-Salaries and Benefits 1474 1258 1729 1904 1903
Total Administrative Costs 1466 1414 1459 1601 1411
Administration-Salaries and Benefits 1196 1058 1091 1187 1106
Total Operations and Maintenance of Plant 1388 1401 1241 1362 1357
Operations & Maintenance of Plant-Salary & Ben. 611 503 602 648 672
Total Food Services Costs 0 34 19 21 0
Total Extracurricular Costs 27 25 45 50 40
Total Equipment Costs 0 0
Employee Benefits as a % of Salaries 24.7 25.8 26.4 26.4 26.1
The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations
are contained in the 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.
CAMDEN - MOUNT EPHRAIM BORO
Shared Services -- Description of Shared Services
_________________________________________________
ACES - statewide consortium for the purchase of electricity & natural gas
ACT - statewide consortium for the purchase of telephone services
ED Date - statewide consortium for the purchase of school supplies
Pittsgrove - area consortium for the purchase of paper
SPELL JIF - area consortium for the purchase of liability insurance
Interlocal agreements with Bellmawr Public Works - various projects
Recyling - Borough and Abitibi Recycling to collect and remove recycled
materials from the district schools
Mt. Ephraim Borough - shared services including snow plowing gasoline
purchases and networking with Public Works Department
CAMNET - technology services through county-wide consortium
Camden County Educational Services Commission - transportation services
and special education student evaluations and services as needed
NJ State Contracts - lease of copiers through state contract
Professional Development for Staff - area consortium to maximize training
/professional development opportunities at a lesser cost
CAMDEN - MOUNT EPHRAIM BORO
22a. Estimated Tax Rate Information
______________________________
A. Estimated 09-10 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 4,748,870 (A)
Estimated Net Taxable Valuation (as of 01/14/2009 ) 175,011,202 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)X100 2.7135 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 5,305,997 (D)
Estimated Net Taxable Valuation (as of 01/14/2009 ) 175,011,202 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)X100 3.0318 (F)
B. Estimated 09-10 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 4,748,870 (G)
Estimated Equalized Valuation (as of 10/01/2008 ) 322,306,225 (H)
Estimated 09-10 Equalized General Fund School
Tax Rate=(G)/(H)X100 1.4734 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 5,305,997 (J)
Estimated Equalized Valuation (as of 10/01/2008 ) 322,306,225 (K)
Estimated 09-10 Equalized Total School
Tax Rate=(J)/(K)X100 1.6463 (L)
CAMDEN - MOUNT EPHRAIM BORO
17. Salaries and Benefits of Certain District Employees
Name Joseph Rafferty, Sr.
Job Title Superintendent
Base Annual Salary 126,405
FTE 1
Shared with Another District? N
Contract Terms:
Beginning Date of Contract / /
Ending Date of Contract / /
Annual Work Days 260
Annual Vacation Days 20
Annual Sick Days 12
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 3,785
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 20,000
Description of:
Buyback of Sick Days teacher's contract @ $15,263.50
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 - MOUNT EPHRAIM BORO
17. Salaries and Benefits of Certain District Employees
Name Melissa Raywood
Job Title Business Administrator
Base Annual Salary 105,178
FTE 1
Shared with Another District? N
Contract Terms:
Beginning Date of Contract / /
Ending Date of Contract / /
Annual Work Days 260
Annual Vacation Days 20
Annual Sick Days 12
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 2,415
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 20,000
Description of:
Buyback of Sick Days Teacher's contract @ $15,263.50
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