03/31/2008                                                  CAMDEN  -  BROOKLAWN BORO

                                                                                             Advertised Enrollments

      ENROLLMENT CATEGORY               October 15, 2006                     October 15, 2007                           October 15, 2008
                                                                            Actual                                        Actual                                            Estimated
 
      Pupils on Roll Regular Full-Time                      272                                           276                                                  262


      Pupils on Roll - Special Full-Time                      46                                             40                                                    59

       Private School Placements                                                                                   1                                                      3

      Pupils Sent to Other Districts-Reg Prog             62                                             61                                                    61
      Pupils Sent to Other Dists-Spec Ed Prog           14                                              19                                                     1
      Pupils Received                                                                                                      7
      Pupils in State Facilities                                        1                                               1                                                      1
 

                                                                                    CAMDEN - BROOKLAWN BORO

                                                                                                Advertised Revenues

      Budget Category                                                             Account             2006-07                2007-08                                 2008-09
                                                                                                                          Actual                    Revised                                Anticipated
     

                                                                                              OPERATING BUDGET

      Budgeted Fund Balance - Operating Budget                 10-303                                            110,698                                  87,264
      Withdrawal from Tuition Reserve-for Tuition adj.         10-311                                            75,000                                  75,000

                                                                                            Revenues from Local Sources:                                        
    

       Local Tax Levy                                                               10-1210            1,017,497              1,017,497                             1,017,497
      Unrestricted Miscellaneous Revenues                          10-1XXX            172,149                   12,000                                  12,000
      SUBTOTAL                                                                                              1,189,646               1,029,497                            1,029,497

                                                                                            Revenues from State Sources: 

                                      
      Core Curriculum Standards Aid                                      10-3111                                          1,387,532                           1,387,532
      School Choice Aid                                                            10-3116             731,192                   731,192                                 291,642
      Transportation Aid                                                           10-3120                                              30,915                                 30,915
      Special Education Aid                                                      10-3130                                             250,650                               250,650
      Consolidated Aid                                                              10-3195                                               39,170                                  39,170
      Additional Formula Aid                                                    10-3196                                               72,684                               156,444
      Other State Aids                                                              10-3XXX                                           113,552                               148,772
      Categorical Special Education Aid                                  10-3132                                                                                       198,958
      Equalization Aid                                                                10-3176                                                                                       3,278,031
      Categorical Security Aid                                                  10-3177                                                                                           63,583
      Categorical Transportation Aid                                       10-3121                                                                                           8,522
      SUBTOTAL                                                                                            2,625,695                  2,744,675                           3,840,736
      Adjustment for Prior Year Encumbrances                                                                                    10,166
      Actual Revenues (Over)/Under Expenditures                                        -209,584
      TOTAL OPERATING BUDGET                                                          3,605,757                   3,970,036                          5,032,497
     

                                                                                          GRANTS AND ENTITLEMENTS

      Revenues from Local Sources                                          20-1XXX              500

                                                                                               Revenues from State Sources:

                                      
      Early Childhood Program Aid - Pr Year Carryover          20-3211                                              21,493
      Demonstrably Effect Prog Aid - Pr Year Carryover         20-3212                                                2,298
      Early Childhood Program Aid                                            20-3211               138,977                121,914
      Demonstrably Effective Program Aid                               20-3212                  77,469                  77,469
      Preschool Education Aid                                                    20-3218                                                                                       73,625
      Other Restricted Entitlements                                          20-32XX                36,000                  51,500
      TOTAL REVENUES FROM STATE SOURCES                                        252,446               274,674                              73,625

     

                                                                                              Revenues from Federal Sources:

                                      
      Title I                                                                               20-4411-4416       117,460                 75,467                              56,000
      I.D.E.A. Part B (Handicapped)                                       20-4420-4429       122,957                 92,703                              70,370
      Other                                                                                20-4XXX                14,977
      TOTAL REVENUES FROM FEDERAL SOURCES                                  255,394               168,170                            126,370
      TOTAL GRANTS AND ENTITLEMENTS                                                508,340               442,844                            199,995
      REPAYMENT OF DEBT
      Budgeted Fund Balance                                                   40-303                                               11,786
      Transfers from Other Funds                                            40-5200                   2,640

                                                                                              

                                                                                             Revenues from Local Sources:

                                        
      Local Tax Levy                                                                40-1210                  152,399                141,308                            163,094
      TOTAL REVENUES FROM LOCAL SOURCES                                       152,399                141,308                            163,094
      TOTAL LOCAL REPAYMENT OF DEBT                                                  155,039                153,094                            163,094
      Actual Revenues (Over)/Under Expenditures                                                  -3,693
      TOTAL REPAYMENT OF DEBT                                                                 151,346                153,094                            163,094
      TOTAL REVENUES/SOURCES                                                                4,265,443             4,565,974                         5,395,586
 

                                                                                           CAMDEN - BROOKLAWN BORO

                                                                                                  Advertised Appropriations

                Budget Category                                      Account                                 2006-07                      2007-08                                2008-09
                                                                                                                            Expenditures              Rev. Approp.                     Appropriations
      GENERAL CURRENT EXPENSE
                                                                                                

                                                                                                             Instruction:

      Regular Programs                                          11-1XX-100-XXX                 1,175,212                    1,224,879                              1,440,315
      Special Education                                           11-2XX-100-XXX                    272,996                       173,257                                 227,240
      School-Spon. Co/Extra-Curr. Activities        11-401-100-XXX                         9,106                          15,000                                  21,500
      School Sponsored Athletics                           11-402-100-XXX                       15,139                          17,050                                  17,500
                                                                                            

                                                                                                        Support Services:

      Tuition                                                                      11-000-100-XXX            635,315                        864,071                             1,084,812
      Attendance and Social Work Services                   11-000-211-XXX                   500                               500                                       500
      Health Services                                                       11-000-213-XXX               48,682                          57,125                                 63,448
      Students - Related & Extraordinary                      11-000-216,217                                                       38,458                                 30,000
      Child Study Teams                                                  11-000-219-XXX               66,230                         157,259                               182,381
      Improvement of Instructional Services                  11-000-221-XXX                 4,722                             4,722                                 91,028
      Educational Media Services - School Library       11-000-222-XXX               79,749                           75,503                                 35,907
      Instructional Staff Training Services                     11-000-223-XXX                                                     10,000                                   7,500
      General Administration                                          11-000-230-XXX              194,919                         169,703                              163,776
      School Administration                                            11-000-240-XXX                 12,633                          16,157                                14,457
      Central Svcs & Admin Info Technology               11-000-25X-XXX               139,912                        142,337                             146,729
      Operation and Maintenance of Plant Services     11-000-26X-XXX              226,990                        209,855                              365,904
      Student Transportation Services                           11-000-270-XXX                 44,244                          55,339                               72,500
      Personal Services - Employee Benefits                11-XXX-XXX-2XX           594,109                        706,027                             832,000
      Food Services                                                         11-000-310-XXX                 17,299                          32,794                               35,000
      Total Support Services Expenditures                                                           2,065,304                      2,539,850                          3,125,942
      TOTAL GENERAL CURRENT EXPENSE                                                3,537,757                     3,970,036                          4,832,497

     

                                                                                             CAPITAL EXPENDITURES

      Equipment                                                                   12-XXX-XXX-73X                                                                                         75,000
      Facilities Acquisition and Construction Services      12-000-4XX-XXX         68,000                                                                    125,000
      TOTAL CAPITAL EXPENDITURES                                                             68,000                                                                    200,000
      OPERATING BUDGET GRAND TOTAL                                                3,605,757                       3,970,036                          5,032,497

     

                                                                                  SPECIAL GRANTS AND ENTITLEMENTS

      Local Projects                                                            20-XXX-XXX-XXX                500
     

                                                                                            Early Childhood Program Aid:

      Instruction                                                               20-211-100-XXX            125,982                            131,106                            63,625
      Support Services                                                     20-211-200-XXX             12,995                               12,301                            10,000
      TOTAL EARLY CHILDHOOD PROGRAM AID                                     138,977                             143,407                            73,625

                                                                                        Demonstrably Effective Program Aid:

      Instruction                                                                   20-212-100-XXX             37,840                           37,841
      Support Services                                                         20-212-200-XXX             39,629                           37,042
      Facilities Acquisition and Construction Services      20-212-400-XXX                                                     4,884
      TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID                          77,469                          79,767

                                                                                                       Other State Projects:

      Instruction                                                                  20-217-100-XXX                                                    46,733
      Support Services                                                        20-217-200-XXX                                                      4,767
     

TOTAL TARA USED TO SUPPORT PROGRAMS                                                                                      51,500
      Other Special Projects                                               20-XXX-XXX-XXX             36,000
      Total State Projects                                                                                                252,446                         274,674                      73,625
      Federal Projects:
      Title I                                                                          20-XXX-XXX-XXX            117,460                          75,467                        56,000
      I.D.E.A. Part B (Handicapped)                                 20-XXX-XXX-XXX            122,957                           92,703                        70,370
      Other Special Projects                                               20-XXX-XXX-XXX             14,977
      Total Federal Projects                                                                                           255,394                          168,170                     126,370
      TOTAL GRANTS AND ENTITLEMENTS                                                        508,340                          442,844                    199,995

      REPAYMENT OF DEBT
      Repayment of Debt - Regular                                      40-701-510-XXX            151,346                           153,094                     163,094
      TOTAL REPAYMENT OF DEBT                                                                       151,346                          153,094                     163,094
      Total Expenditures                                                                                              4,265,443                       4,565,974                 5,395,586

                                             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                                           4,265,443                      4,565,974                  5,395,586

 

                                                                                CAMDEN  -  BROOKLAWN BORO

                                                                                Advertised Recapitulation of Balance

                                                                     Audited                                Audited                           Estimated             Estimated
                                                                     Balance                                Balance                            Balance               Balance
      Budget Category                                 6/30/2006                              6/30/2007                         6/30/2008             6/30/2009

                                                                                                    Unreserved:
     

     General Operating Budget                   212,846                                 360,698                            250,000                250,000
     Repayment of Debt                                  6,786                                    10,479                                      0                           0

                                                                                   

                                                                                      Reserved for Specific Purposes:
    

                                                                                          General Operating Budget:
    

      Capital Reserve                                             1                                             1                                          1                         1
      Adult Education Programs                             0                                             0                                          0                         0
      Maintenance Reserve                                   0                                             0                                          0                         0
      Legal Reserve                                               110,698                                   87,264                                 87,264                0
      Tuition Reserve                                               75,000                                 150,000                                 75,000                0
      Current Expense Emergency Reserve         0                                             0                                          0                          0
      Reserved for Repayment of Debt                 0                                             0                                          0                         0
 

                                                                                    CAMDEN  -  BROOKLAWN BORO

                                                                                   Advertised Per Pupil Cost Calculations

                                                                                                         2008 - 2009

                                                                                           2005-06                  2006-07               2007-08               2007-08            2008-2009
                                                                                            Actual                   Actual                  Original               Revised             Proposed
                                                                                                                                                        Budget                Budget               Budget
 Per Pupil Cost Calculations:                                                 (1)                       (2)                            (3)                       (4)                       (5)

Total Comparative Per Pupil Cost                                       8861                   9534                       10288                  10508                 11715
Total Classroom Instruction                                                 5611                  6397                          6701                   6768                    7283
Classroom-Salaries and Benefits                                         5174                  6020                          6247                   6172                    6739
Classroom-General Supplies and Textbooks                         369                    153                           390                     478                      442
Classroom-Purchased Services and Other                               68                    224                             64                     118                      103
Total Support Services                                                          1076                    898                          1393                   1450                    1606
Support Services-Salaries and Benefits                                 831                    806                          1168                   1034                    1160
Total Administrative Costs                                                    1201                  1319                         1225                   1317                    1310
Administration-Salaries and Benefits                                     882                   1041                          979                    1035                    1060
Total Operations and Maintenance of Plant                          733                     771                           746                     748                    1261
Operations & Maintenance of Plant-Salary & Ben.              321                     290                           308                     312                      422
Total Food Services Costs                                                         98                       54                           104                     104                      109
Total Extracurricular Costs                                                     142                       94                           119                      121                     145
Total Equipment Costs                                                            686                         0                             15                        15                     234
Employee Benefits as a % of Salaries                                  26.4                    30.3                          35.5                     36.8                     38.5


 The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations
 are contained in the 2008 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 2007-08 revised appropriations and 2008-09 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  -  BROOKLAWN BORO

                                                                Unusual Revenues and Appropriations
                                                           ___________________________________

              Line Number   Revenue Source or               08-09 Amount           Description of circumstances
              Approp. Due to   



Total Unusual Revenues:
                                            0                   Total Unusual Appropriations:               0

                                                             CAMDEN  -  BROOKLAWN BORO

Shared Services -- Description of Shared Services
_________________________________________________

  Interlocal governmental services agreement with the Borough of Brooklawn
  for the rental of Borough property                                      
 

                                                     &