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User Friendly Budgets
2008

BURLINGTON - MOUNT LAUREL TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time3,8973,8043,856
spacing
Pupils on Roll - Special Full-Time619583581
Private School Placements181716
spacing
Pupils Sent to Other Dists-Spec Ed Prog161311
Pupils Received940
Pupils in State Facilities111

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 2,413,931 2,654,853
Revenues from Local Sources:
Local Tax Levy 10-1210 45,932,163 47,973,294 49,485,496
Tuition 10-1300 324,235 0 0
Transportation Fees from Other LEAs 10-1420-1440 20,670 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 1,300 1,300 1,300
Other Restricted Miscellaneous Revenues 10-1XXX 368,769 493,134 457,134
Unrestricted Miscellaneous Revenues 10-1XXX 676,676 92,020 162,000
SUBTOTAL  47,323,813 48,559,748 50,105,930
Revenues from State Sources:
Transportation Aid 10-3120 939,586 939,586 0
Special Education Aid 10-3130 4,168,389 4,168,389 0
Bilingual Education 10-3140 50,206 50,206 0
Extraordinary Aid 10-3131 96,323 0 243,546
Consolidated Aid 10-3195 276,087 276,087 0
Additional Formula Aid 10-3196 163,028 330,947 0
Other State Aids 10-3XXX 27,941 0 0
Categorical Special Education Aid 10-3132 0 0 2,141,158
Equalization Aid 10-3176 0 0 1,787,104
Categorical Security Aid 10-3177 0 0 320,168
Categorical Transportation Aid 10-3121 0 0 1,560,610
SUBTOTAL  5,721,560 5,765,215 6,052,586
Adjustment for Prior Year Encumbrances  0 139,015 0
Actual Revenues (Over)/Under Expenditures  -408,608 0 0
TOTAL OPERATING BUDGET  52,636,765 56,877,909 58,813,369
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 37,161 39,699 39,699
TOTAL REVENUES FROM STATE SOURCES  37,161 39,699 39,699
Revenues from Federal Sources:
Title I 20-4411-4416 246,767 227,389 170,541
I.D.E.A. Part B (Handicapped) 20-4420-4429 923,761 982,466 785,973
Other 20-4XXX 160,095 116,503 116,503
TOTAL REVENUES FROM FEDERAL SOURCES  1,330,623 1,326,358 1,073,017
TOTAL GRANTS AND ENTITLEMENTS  1,367,784 1,366,057 1,112,716
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 177,894 297,259
Transfers from Other Funds 40-5200 297,254 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 3,476,427 3,709,952 3,727,609
TOTAL REVENUES FROM LOCAL SOURCES  3,476,427 3,709,952 3,727,609
Revenues from State Sources:
Debt Service Aid Type II 40-3160 407,443 472,145 480,290
TOTAL LOCAL REPAYMENT OF DEBT  4,181,124 4,359,991 4,505,158
Actual Revenues (Over)/Under Expenditures  117,210 0 0
TOTAL REPAYMENT OF DEBT  4,298,334 4,359,991 4,505,158
TOTAL REVENUES/SOURCES  58,302,883 62,603,957 64,431,243

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX18,454,73619,746,52120,241,842
Special Education 11-2XX-100-XXX4,711,8965,197,6495,440,257
Basic Skills/Remedial 11-230-100-XXX545,180602,523621,543
Bilingual Education 11-240-100-XXX138,755156,650162,874
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX117,442102,367103,799
School Sponsored Athletics 11-402-100-XXX92,471112,067114,168
Other Instructional Programs 11-4XX-100-XXX148,77985,00085,000
Support Services:
Tuition 11-000-100-XXX1,114,4871,195,0871,000,105
Health Services 11-000-213-XXX914,120717,277775,397
Students - Related & Extraordinary 11-000-216,217614,446636,600662,904
Guidance 11-000-218-XXX745,671831,885845,475
Child Study Teams 11-000-219-XXX1,285,4851,345,5291,381,232
Improvement of Instructional Services 11-000-221-XXX509,057597,649628,339
Educational Media Services - School Library 11-000-222-XXX809,685820,877825,077
Instructional Staff Training Services 11-000-223-XXX228,739280,742292,323
General Administration 11-000-230-XXX916,2011,175,8751,186,276
School Administration 11-000-240-XXX1,951,1812,045,5252,052,714
Central Svcs & Admin Info Technology 11-000-25X-XXX1,305,6811,456,1381,471,955
Operation and Maintenance of Plant Services 11-000-26X-XXX4,775,6694,733,0204,893,480
Student Transportation Services 11-000-270-XXX3,281,6733,264,7303,402,252
Personal Services - Employee Benefits 11-XXX-XXX-2XX8,948,59010,640,99711,480,838
Total Support Services Expenditures 27,400,68529,741,93130,898,367
TOTAL GENERAL CURRENT EXPENSE 51,609,94455,744,70857,667,850
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60401,3001,300
Equipment 12-XXX-XXX-73X397,582499,110474,656
Facilities Acquisition and Construction Services 12-000-4XX-XXX277,284267,000267,500
TOTAL CAPITAL EXPENDITURES 674,866767,410743,456
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX158,569208,192215,079
Total Summer School 158,569208,192215,079
Adult Education - Local:
Instruction 13-602-100-XXX152,628111,878126,233
Support Services 13-602-200-XXX40,75845,72160,751
Total Adult Education - Local 193,386157,599186,984
TOTAL SPECIAL SCHOOLS 351,955365,791402,063
OPERATING BUDGET GRAND TOTAL 52,636,76556,877,90958,813,369
GRANTS AND ENTITLEMENTS
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX4,8644,7504,750
Nonpublic Auxiliary Services 20-XXX-XXX-XXX014,90814,908
Nonpublic Handicapped Services 20-XXX-XXX-XXX7,30400
Nonpublic Nursing Services 20-XXX-XXX-XXX12,10413,20113,201
Nonpublic Technology Initiative 20-XXX-XXX-XXX6,5206,8406,840
Other Special Projects 20-XXX-XXX-XXX6,36900
Total State Projects 37,16139,69939,699
Federal Projects:
Title I 20-XXX-XXX-XXX246,767227,389170,541
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX923,761982,466785,973
Other Special Projects 20-XXX-XXX-XXX160,095116,503116,503
Total Federal Projects 1,330,6231,326,3581,073,017
TOTAL GRANTS AND ENTITLEMENTS 1,367,7841,366,0571,112,716
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX4,298,3344,359,9914,505,158
TOTAL REPAYMENT OF DEBT 4,298,3344,359,9914,505,158
Total Expenditures 58,302,88362,603,95764,431,243

 

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 Budget1,325,0721,705,9211,429,6141,090,674
  Repayment of Debt592,363475,153297,2590
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve311,617312,917314,217315,517
      Adult Education Programs307,349324,16271,5470
      Maintenance Reserve0000
      Legal Reserve3,948,7814,129,3752,244,3660
      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 Cost9,76510,42010,98111,50811,769
Total Classroom Instruction6,1166,6027,0157,3747,555
Classroom-Salaries and Benefits5,9326,2796,7097,0267,249
Classroom-General Supplies and Textbooks133260253290251
Classroom-Purchased Services and Other5163535856
Total Support Services1,2671,3801,4211,4741,516
Support Services-Salaries and Benefits1,0841,2161,2701,3231,368
Total Administrative Costs1,0821,0991,2061,2641,264
Administration-Salaries and Benefits802851890927934
Total Operations and Maintenance of Plant1,1611,1811,1671,2161,245
Operations & Maintenance of Plant-Salary & Ben.585596619644657
Total Food Services Costs00000
Total Extracurricular Costs5457586061
Total Equipment Costs7188109114107
Employee Benefits as a % of Salaries24.426.329.429.230.4

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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.

 

Shared Services
  • ACES (NJASBO)=> Electric
  • ACT (NJASBO)=> Telecommunications, Long Distance
  • Amerada Hess => Natural Gas
  • BCSSD: Ed Services Unit => OT/PT/Speech/CST/Transportation
  • Burlington County Joint Insurance Fund =>Liability/Workers Comp/Prop
  • Burlington County Coop =>Rock Salt/Diesel/Fuel
  • Educational Data Services =>School Supplies/Custodial/Office
  • Burlington County EMTC=> Library Services
  • Nutri-Serve Food Management => Cafe supplies/Food/Commodoties
  • Glouster County EMC => Business Office Software/Budget/Payroll
  • Lenape Regional HS =>Curriculum Development/Professional Development
  • Virtua at Work=> Drug testing Bus Drivers
  • Mount Laurel Township=> Trash removal
  • Mount Laurel Township=> School Resource Officer Program
  • Mount Laurel Township=>Athletic Fields/Facilities
  • Mount Laurel Township=> Emergency Management/Communications(Nextel Serv.)
  • Pooled Health Care Consortium via Aetna
  • Thomas Communications E-Rate Consortium

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy49,485,496 (A)
Estimated Net Taxable Valuation (as of 01/01/2008)3,416,947,945 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.4482 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy53,213,105 (D)
Estimated Net Taxable Valuation (as of 01/01/2008)3,416,947,945 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.5573 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy49,485,496 (G)
Estimated Equalized Valuation (as of 01/01/2008)6,620,127,628 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.7475 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy53,213,105 (J)
Estimated Equalized Valuation (as of 01/01/2008)6,620,127,628 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.8038 (L)