05/23/2011 CAMDEN - MOUNT EPHRAIM BORO
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2009 October 15, 2010 October 15, 2011
Actual Actual Estimated
Pupils on Roll Regular Full-Time 403 378 388
Pupils on Roll - Special Full-Time 82 94 97
Subtotal - Pupils On Roll 485 472 485
Private School Placements 7 5
Pupils Sent to Other Districts-Reg Prog 153 128 158
Pupils Sent to Other Dists-Spec Ed Prog 42 47 53
Pupils Received 8 10 6
Pupils in State Facilities 1
CAMDEN - MOUNT EPHRAIM BORO
Advertised Revenues
Budget Category Account 2009-10 2010-11 2011-12
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 178,700 283,233
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 1,245
Withdrawal from Tuition Reserve-for Tuition adj. 10-311 100,000 120,000
Revenues from Local Sources:
Local Tax Levy 10-1210 5,010,991 5,131,486 5,131,486
Tuition 10-1300 307,772 214,945 177,310
Interest Earned on Capital Reserve Funds 10-1XXX 56
Other Restricted Miscellaneous Revenues 10-1XXX 74,235 67,881
Unrestricted Miscellaneous Revenues 10-1XXX 52,953 10,000 20,000
SUBTOTAL 5,371,772 5,430,666 5,396,677
Revenues from State Sources:
Extraordinary Aid 10-3131 83,020 44,750 39,117
Categorical Special Education Aid 10-3132 326,822 570 337,479
Equalization Aid 10-3176 2,712,114 3,300,675 3,055,678
Categorical Security Aid 10-3177 42,545
Categorical Transportation Aid 10-3121 31,442
SUBTOTAL 3,195,943 3,345,995 3,432,274
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 12,437 4,800 6,971
Equalization Aid - ARRA ESF 16-4520 579,882
Equalization Aid - ARRA GSF 17-4521 22,448
Education Jobs Fund 18-4522 124,618
SUBTOTAL 614,767 4,800 131,589
Actual Revenues (Over)/Under Expenditures -227,276
TOTAL OPERATING BUDGET 8,955,206 9,061,406 9,363,773
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 24,989
Revenues from Federal Sources:
Title I 20-4411-4416 58,883 58,480 58,480
Title II 20-4451-4455 26,758 26,758
I.D.E.A. Part B (Handicapped) 20-4420-4429 161,269 169,157 169,157
Other 20-4XXX 181,768
TOTAL REVENUES FROM FEDERAL SOURCES 401,920 254,395 254,395
TOTAL GRANTS AND ENTITLEMENTS 426,909 254,395 254,395
REPAYMENT OF DEBT
Transfers from Other Funds 40-5200 2,037 65,000 65,000
Revenues from Local Sources:
Local Tax Levy 40-1210 523,075 484,534 478,839
TOTAL REVENUES FROM LOCAL SOURCES 523,075 484,534 478,839
Revenues from State Sources:
Debt Service Aid Type II 40-3160 116,604 98,040 96,961
TOTAL LOCAL REPAYMENT OF DEBT 641,716 647,574 640,800
Actual Revenues (Over)/Under Expenditures 13,512
TOTAL REPAYMENT OF DEBT 655,228 647,574 640,800
TOTAL REVENUES/SOURCES 10,037,343 9,963,375 10,258,968
CAMDEN - MOUNT EPHRAIM 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 1,677,100 1,312,669 1,506,750
Special Education 11-2XX-100-XXX 1,016,028 998,628 897,866
Basic Skills/Remedial 11-230-100-XXX 55,985 76,929 35,413
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 14,085 3,910 5,930
Support Services:
Tuition 11-000-100-XXX 2,961,730 3,120,933 3,231,064
Health Services 11-000-213-XXX 121,127 131,752 131,242
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 346,283 354,109 330,523
Child Study Teams 11-000-219-XXX 264,096 272,460 270,501
Improvement of Instructional Services 11-000-221-XXX 59,419 52,480 56,470
Educational Media Services - School Library 11-000-222-XXX 38,113 43,549 52,932
Instructional Staff Training Services 11-000-223-XXX 12,425 15,400 15,559
General Administration 11-000-230-XXX 335,486 322,855 328,047
School Administration 11-000-240-XXX 86,010 87,950 86,680
Central Svcs & Admin Info Technology 11-000-25X-XXX 169,411 170,738 171,164
Operation and Maintenance of Plant Services 11-000-26X-XXX 602,098 681,593 713,056
Student Transportation Services 11-000-270-XXX 161,912 159,000 175,159
Personal Services - Employee Benefits 11-XXX-XXX-2XX 1,033,898 1,224,217 1,339,780
Total Support Services Expenditures 6,192,008 6,637,036 6,902,177
TOTAL GENERAL CURRENT EXPENSE 8,955,206 9,029,172 9,348,136
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X 5,345
Facilities Acquisition and Construction Services 12-000-4XX-XXX 26,889 15,637
TOTAL CAPITAL EXPENDITURES 32,234 15,637
OPERATING BUDGET GRAND TOTAL 8,955,206 9,061,406 9,363,773
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX 24,989
Federal Projects:
Title I 20-XXX-XXX-XXX 58,883 58,480 58,480
Title II 20-XXX-XXX-XXX 26,758 26,758
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 161,269 169,157 169,157
Other Special Projects 20-XXX-XXX-XXX 181,768
Total Federal Projects 401,920 254,395 254,395
TOTAL GRANTS AND ENTITLEMENTS 426,909 254,395 254,395
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 655,228 647,574 640,800
TOTAL REPAYMENT OF DEBT 655,228 647,574 640,800
Total Expenditures 10,037,343 9,963,375 10,258,968
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 10,037,343 9,963,375 10,258,968
CAMDEN - MOUNT EPHRAIM 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 250,000 369,233 426,014 250,000
Repayment of Debt 13,512 0 0 0
Restricted for Specific Purposes:
General Operating Budget:
Capital Reserve 1,245 1,302 0 0
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 0 0
Legal Reserve 119,233 107,219 107,219 0
Tuition Reserve 100,000 220,000 120,000 0
Current Expense Emergency Reserve 0 0 0 0
Restricted for Repayment of Debt 0 0 0 0
CAMDEN - MOUNT EPHRAIM 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 12167 10954 10909 12181 12251
Total Classroom Instruction 7059 7138 5944 6683 6767
Classroom-Salaries and Benefits 6720 6731 5632 6351 6302
Classroom-General Supplies and Textbooks 217 273 175 188 278
Classroom-Purchased Services and Other 123 133 137 145 187
Total Support Services 2309 2117 2005 2326 2264
Support Services-Salaries and Benefits 1913 1735 1617 1889 1803
Total Administrative Costs 1423 1480 1483 1538 1537
Administration-Salaries and Benefits 1180 1187 1158 1196 1194
Legal Costs 0 53 76 63 68
Total Operations and Maintenance of Plant 1343 1391 1467 1623 1667
Operations & Maintenance of Plant-Salary & Ben. 635 650 631 699 714
Total Food Services Costs 0 0 0 0 0
Total Extracurricular Costs 32 37 10 11 17
Total Equipment Costs 19 0 0 11 0
Employee Benefits as a % of Salaries 25.5 26.3 34.3 34.3 38.0
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 - MOUNT EPHRAIM BORO
Unusual Revenues and Appropriations
___________________________________
Line Number Revenue Source or 11-12 Amount Description of circumstances
Approp. Due to
00252 Tuition Received Students 67,881 1-1 aides IEP reqd for tuition students
06701 Tuition Received Students 67,881 1-1 aides IEP reqd for tuition students
Total Unusual Revenues:
67,881 Total Unusual Appropriations: 67,881
CAMDEN - MOUNT EPHRAIM BORO
Shared Services -- Description of Shared Services
_________________________________________________
ACES - statewide consortium for purchase of electricity and natural gas
ACT - statewide consortium for purchase of telephone services
ED DATA - statewide consortium for purchase of school supplies
CAMDEN COUNTY COOPERATIVE PURCHASING - countywide consortium for purchase
of miscellaneous supplies
PITTSGROVE PAPER - regional consortium for paper purchase
SPELL JIF - regional consortium for purchase of liability insurance
RECYLING - in cooperation with Mt. Ephraim Borough to maximize savings
SNOW REMOVAL - shared services with Mt. Ephraim Borough
CAMDEN COUNT EDUCATIONAL SERVICES COMMISSION - shared services to provide
student transportation as well as other student services as needed
NJ PURCHASING COOPERATIVE - copier leases, computer replacements, etc.
CAMDEN COUNTY SCHOOL DISTRICTS - professional development programs as a
shared service to maximize cost effectiveness
CAMDEN COUNTY SCHOOL DISTRICTS - services/supplies purchasing consortium
CAMDEN - MOUNT EPHRAIM BORO
22a. Estimated Tax Rate Information
______________________________
A. Estimated 11-12 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 5,182,801 (A)
Estimated Net Taxable Valuation (as of 10/01/2010 ) 175,865,357 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)X100 2.9470 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 5,668,651 (D)
Estimated Net Taxable Valuation (as of 10/01/2010 ) 175,865,357 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)X100 3.2233 (F)
B. Estimated 11-12 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 5,182,801 (G)
Estimated Equalized Valuation (as of 10/01/2010 ) 322,449,409 (H)
Estimated 11-12 Equalized General Fund School
Tax Rate=(G)/(H)X100 1.6073 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 5,668,651 (J)
Estimated Equalized Valuation (as of 10/01/2010 ) 322,449,409 (K)
Estimated 11-12 Equalized Total School
Tax Rate=(J)/(K)X100 1.7580 (L)
CAMDEN - MOUNT EPHRAIM BORO
17. Salaries and Benefits of Certain District Employees
Name Joseph G. Rafferty, Sr.
Job Title Superintendent
Base Annual Salary 133,989
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 08/14/2006
Ending Date of Contract 06/30/2011
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 600
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
Buyback of Vac. Days
Buyback of Personal Days
Other Post-Emp. Benefits Unused Sick Leave payment @ retirement
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 E. Raywood
Job Title Business Administrator
Board Secretary
Base Annual Salary 109,385
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 06/30/2011
Annual Work Days 260
Annual Vacation Days 20
Annual Sick Days 0
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 600
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 6,419
Dental Insurance 978
Life Insurance 0
Other Insurances 2,725
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 Unused Sick Days Payment @ retirement
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