>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>BURLINGTON  >>BORDENTOWN REGIONAL

User Friendly Budgets
2008

BURLINGTON - BORDENTOWN REGIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time1,9232,0032,046
Pupils on Roll Regular Shared-Time010
spacing
Pupils on Roll - Special Full-Time350346349
Pupils on Roll - Special Shared-Time022
Private School Placements282727
spacing
Pupils Sent to Other Districts-Reg Prog654
Pupils Sent to Other Dists-Spec Ed Prog294246
Pupils Received608590
Pupils in State Facilities411

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 227,078 1,818,561
Withdrawal from Cap Res-for Local Share 10-307 0 73,151 0
Transfers from Other Funds 10-5200 286,229 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 22,499,730 23,001,615 22,299,615
Other Local Governmental Units - Unrestricted 10-12XX 0 40,000 50,000
Tuition 10-1300 824,765 923,774 1,150,433
Transportation Fees from Other LEAs 10-1420-1440 56,299 50,000 50,000
Interest Earned on Capital Reserve Funds 10-1XXX 450 450 0
Other Restricted Miscellaneous Revenues 10-1XXX 0 0 114,000
Unrestricted Miscellaneous Revenues 10-1XXX 313,986 241,000 270,000
SUBTOTAL  23,695,230 24,256,839 23,934,048
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 3,052,494 3,052,494 0
Transportation Aid 10-3120 597,133 597,133 0
Special Education Aid 10-3130 1,898,721 1,944,875 0
Bilingual Education 10-3140 35,022 35,022 0
Stabilization Aid 10-3171 692,349 692,349 0
Extraordinary Aid 10-3131 46,154 0 20,431
Consolidated Aid 10-3195 230,083 230,083 0
Additional Formula Aid 10-3196 196,254 398,395 0
Other State Aids 10-3XXX 34,529 246,717 0
Categorical Special Education Aid 10-3132 0 0 1,236,783
Equalization Aid 10-3176 0 0 5,837,449
Categorical Security Aid 10-3177 0 0 220,677
Categorical Transportation Aid 10-3121 0 0 644,534
SUBTOTAL  6,782,739 7,197,068 7,959,874
Adjustment for Prior Year Encumbrances  0 76,986 0
Actual Revenues (Over)/Under Expenditures  -1,933,386 0 0
TOTAL OPERATING BUDGET  28,830,812 31,831,122 33,712,483
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 10,372 0 0
Revenues from State Sources:
Instructional Supplement Aid 20-3214 35,985 35,985 0
Other Restricted Entitlements 20-32XX 111,393 96,740 0
TOTAL REVENUES FROM STATE SOURCES  147,378 132,725 0
Revenues from Federal Sources:
Title I 20-4411-4416 235,146 241,039 131,676
I.D.E.A. Part B (Handicapped) 20-4420-4429 484,854 485,067 450,000
Other 20-4XXX 103,364 77,367 65,551
TOTAL REVENUES FROM FEDERAL SOURCES  823,364 803,473 647,227
TOTAL GRANTS AND ENTITLEMENTS  981,114 936,198 647,227
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 196,768 62,329
Revenues from Local Sources:
Local Tax Levy 40-1210 2,797,567 2,480,316 2,588,064
TOTAL REVENUES FROM LOCAL SOURCES  2,797,567 2,480,316 2,588,064
Revenues from State Sources:
Debt Service Aid Type II 40-3160 216,432 190,718 166,485
TOTAL LOCAL REPAYMENT OF DEBT  3,013,999 2,867,802 2,816,878
Actual Revenues (Over)/Under Expenditures  -62,329 0 0
TOTAL REPAYMENT OF DEBT  2,951,670 2,867,802 2,816,878
TOTAL REVENUES/SOURCES  32,763,596 35,635,122 37,176,588

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX8,153,6238,980,2749,503,370
Special Education 11-2XX-100-XXX2,215,4412,517,6112,575,475
Basic Skills/Remedial 11-230-100-XXX472,781557,842642,709
Bilingual Education 11-240-100-XXX116,292164,143196,999
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX126,060159,911164,235
School Sponsored Athletics 11-402-100-XXX444,095415,576555,781
Support Services:
Tuition 11-000-100-XXX2,246,9322,263,5182,249,523
Attendance and Social Work Services 11-000-211-XXX375500500
Health Services 11-000-213-XXX282,187320,135348,996
Students - Related & Extraordinary 11-000-216,217407,474465,925533,380
Guidance 11-000-218-XXX596,694600,913711,550
Child Study Teams 11-000-219-XXX1,354,3651,612,2481,580,926
Improvement of Instructional Services 11-000-221-XXX346,058398,957438,347
Educational Media Services - School Library 11-000-222-XXX323,069335,763376,904
General Administration 11-000-230-XXX425,748473,129481,355
School Administration 11-000-240-XXX1,319,6251,386,9231,438,439
Central Svcs & Admin Info Technology 11-000-25X-XXX547,801574,684558,997
Operation and Maintenance of Plant Services 11-000-26X-XXX3,480,8393,756,3554,001,682
Student Transportation Services 11-000-270-XXX1,498,1091,633,5291,595,000
Personal Services - Employee Benefits 11-XXX-XXX-2XX4,264,6194,904,4034,795,304
Total Support Services Expenditures 17,093,89518,726,98219,110,903
TOTAL GENERAL CURRENT EXPENSE 28,622,18731,522,33932,749,472
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604010,0000
Interest Earned on Capital Reserve 10-60404500
Equipment 12-XXX-XXX-73X171,747165,80795,600
Facilities Acquisition and Construction Services 12-000-4XX-XXX36,87859,375867,411
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931073,1510
TOTAL CAPITAL EXPENDITURES 208,625308,783963,011
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 28,830,81231,831,12233,712,483
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX10,37200
Instructional Supplement Aid:
Instruction 20-214-100-XXX35,98535,9850
TOTAL INSTRUCTIONAL SUPPLEMENT AID 35,98535,9850
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX9,14310,8830
Nonpublic Auxiliary Services 20-XXX-XXX-XXX27,99128,1730
Nonpublic Handicapped Services 20-XXX-XXX-XXX29,69429,8230
Nonpublic Nursing Services 20-XXX-XXX-XXX13,14214,4790
Nonpublic Technology Initiative 20-XXX-XXX-XXX7,0807,8170
Other Special Projects 20-XXX-XXX-XXX24,3435,5650
Total State Projects 147,378132,7250
Federal Projects:
Title I 20-XXX-XXX-XXX235,146241,039131,676
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX484,854485,067450,000
Other Special Projects 20-XXX-XXX-XXX103,36477,36765,551
Total Federal Projects 823,364803,473647,227
TOTAL GRANTS AND ENTITLEMENTS 981,114936,198647,227
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,951,6702,867,8022,816,878
TOTAL REPAYMENT OF DEBT 2,951,6702,867,8022,816,878
Total Expenditures 32,763,59635,635,12237,176,588

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/06
Audited
Balance
6/30/07
Estimated
Balance
6/30/08
Estimated
Balance
6/30/09
Unreserved:
  General Operating Budget701,435731,239504,161504,161
  Repayment of Debt196,768259,09762,3290
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve52,25162,70100
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve01,818,5611,818,5610
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2005-06
Actual
2006-07
Actual
2007-08
Original
Budget
2007-08
Revised
Budget
2008-09
Proposed
Budget
Total Comparative Per Pupil Cost10,12310,77011,58211,50912,033
Total Classroom Instruction5,6895,8176,3626,3076,542
Classroom-Salaries and Benefits5,3935,3775,8615,8076,043
Classroom-General Supplies and Textbooks258384375375408
Classroom-Purchased Services and Other395612612592
Total Support Services1,6621,7271,9061,8881,988
Support Services-Salaries and Benefits1,4631,4801,6061,5911,711
Total Administrative Costs1,2221,1811,2261,2171,211
Administration-Salaries and Benefits978939974965964
Total Operations and Maintenance of Plant1,1511,6711,7291,7411,877
Operations & Maintenance of Plant-Salary & Ben.659745769762981
Total Food Services Costs00000
Total Extracurricular Costs306288283280343
Total Equipment Costs5276717174
Employee Benefits as a % of Salaries24.324.926.526.523.9

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 the 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.

 

Unusual Revenues and Appropriations
SourceAmountDescription
Gen. Ed. parent pd presch114,000 
Total Unusual Revenues114,000 

 

Shared Services
  • The Bordentown Regional School District participates in the Burlington
  • County Natural Gas consortium, the School Alliance Insurance Fund and
  • New Jersey School Boards Insurance Group programs. In addition, we
  • participate in joint transportation agreements with Northern Burlington
  • School District, New Hanover Township BOE, Edgewater Park School Dist.,
  • and Chesterfield Township Board of Ed.
  • The school district accepts grades 9-12 students from New Hanover on a
  • tuition basis. We have also created indistrict special education programs
  • that will accept tuition students.
  • For the past 8 years, the district has entered into a joint agreement
  • with the Bordentown Sewerage Dept., the City of Bordentown, the Boro
  • of Fieldsboro, and Hope Hose Fire Company to sell them gasoline. We
  • have an above ground tank and they have been provided with fuel keys
  • that track their usage for billing purposes.

 

Estimated Tax Rate Information
BORDENTOWN CITY
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,432,494 (A)
Estimated Net Taxable Valuation (as of 01/31/2008)402,422,260 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.1015 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,946,924 (D)
Estimated Net Taxable Valuation (as of 01/31/2008)402,422,260 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.2293 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,432,494 (G)
Estimated Equalized Valuation (as of 10/01/2007)363,535,908 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.2193 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,946,924 (J)
Estimated Equalized Valuation (as of 10/01/2007)363,535,908 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.3608 (L)
spacing
BORDENTOWN TWP
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy17,081,185 (A)
Estimated Net Taxable Valuation (as of 01/31/2008)696,310,640 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1002.4531 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy19,063,605 (D)
Estimated Net Taxable Valuation (as of 01/31/2008)696,310,640 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1002.7378 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy17,081,185 (G)
Estimated Equalized Valuation (as of 10/01/2007)1,400,932,234 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.2193 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy19,063,605 (J)
Estimated Equalized Valuation (as of 10/01/2007)1,400,932,234 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.3608 (L)
spacing
FIELDSBORO BOROUGH
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy785,936 (A)
Estimated Net Taxable Valuation (as of 01/31/2008)28,938,466 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1002.7159 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy877,150 (D)
Estimated Net Taxable Valuation (as of 01/31/2008)28,938,466 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1003.0311 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy785,936 (G)
Estimated Equalized Valuation (as of 10/01/2007)64,459,366 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.2193 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy877,150 (J)
Estimated Equalized Valuation (as of 10/01/2007)64,459,366 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.3608 (L)