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User Friendly Budgets
2008

BURLINGTON - NORTHERN BURLINGTON REG

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time1,6111,5571,578
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Pupils on Roll - Special Full-Time278264257
Private School Placements121313
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Pupils Sent to Other Districts-Reg Prog224
Pupils Sent to Other Dists-Spec Ed Prog171417
Pupils Received533
Pupils in State Facilities122

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,500,000 1,795,660
Revenues from Local Sources:
Local Tax Levy 10-1210 14,475,225 15,054,234 15,461,943
Tuition 10-1300 180,074 28,324 43,554
Transportation Fees from Individuals 10-1410 165,330 0 0
Transportation Fees from Other LEAs 10-1420-1440 0 137,116 140,190
Interest Earned on Capital Reserve Funds 10-1XXX 34,420 25,200 25,200
Unrestricted Miscellaneous Revenues 10-1XXX 582,998 370,176 407,993
SUBTOTAL  15,438,047 15,615,050 16,078,880
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 8,554,251 8,554,251 0
Transportation Aid 10-3120 837,077 837,077 0
Special Education Aid 10-3130 1,189,476 1,189,476 0
Bilingual Education 10-3140 10,476 10,476 0
Extraordinary Aid 10-3131 36,413 0 0
Consolidated Aid 10-3195 218,123 218,123 0
Additional Formula Aid 10-3196 324,282 661,199 0
Other State Aids 10-3XXX 108,350 96,866 0
Categorical Special Education Aid 10-3132 0 0 944,387
Equalization Aid 10-3176 0 0 10,289,386
Categorical Security Aid 10-3177 0 0 137,282
Categorical Transportation Aid 10-3121 0 0 735,334
SUBTOTAL  11,278,448 11,567,468 12,106,389
Revenues from Federal Sources:
IMPACT Aid 10-4100 1,469,722 809,652 744,588
SUBTOTAL  1,469,722 809,652 744,588
Adjustment for Prior Year Encumbrances  0 2,091,964 0
Actual Revenues (Over)/Under Expenditures  -219,733 0 0
TOTAL OPERATING BUDGET  27,966,484 31,584,134 30,725,517
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 163,636 3,062 2,943
TOTAL REVENUES FROM STATE SOURCES  163,636 3,062 2,943
Revenues from Federal Sources:
Title VI 20-4417-4418 0 3,600 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 339,659 339,663 342,317
Other 20-4XXX 58,462 39,943 47,968
TOTAL REVENUES FROM FEDERAL SOURCES  398,121 383,206 390,285
TOTAL GRANTS AND ENTITLEMENTS  561,757 386,268 393,228
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 36,174 0
Revenues from Local Sources:
Local Tax Levy 40-1210 2,184,215 1,730,229 1,772,714
TOTAL REVENUES FROM LOCAL SOURCES  2,184,215 1,730,229 1,772,714
Revenues from State Sources:
Debt Service Aid Type II 40-3160 330,485 724,223 733,237
TOTAL LOCAL REPAYMENT OF DEBT  2,514,700 2,490,626 2,505,951
Actual Revenues (Over)/Under Expenditures  -36,174 0 0
TOTAL REPAYMENT OF DEBT  2,478,526 2,490,626 2,505,951
TOTAL REVENUES/SOURCES  31,006,767 34,461,028 33,624,696

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX8,243,4348,951,5179,236,456
Special Education 11-2XX-100-XXX1,541,8291,583,0111,693,567
Basic Skills/Remedial 11-230-100-XXX244,850255,970267,469
Bilingual Education 11-240-100-XXX7,69000
Vocational Programs - Local 11-3XX-100-XXX350,120355,152404,024
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX275,643258,624270,327
School Sponsored Athletics 11-402-100-XXX592,188676,905671,085
Community Services Programs/Operations 11-800-330-XXX2,4607,7302,275
Support Services:
Tuition 11-000-100-XXX1,030,4411,426,6081,046,503
Attendance and Social Work Services 11-000-211-XXX126,740136,483165,047
Health Services 11-000-213-XXX302,375325,807328,919
Students - Related & Extraordinary 11-000-216,217291,890321,786486,592
Guidance 11-000-218-XXX680,835731,072771,876
Child Study Teams 11-000-219-XXX591,804619,373661,180
Improvement of Instructional Services 11-000-221-XXX377,238402,527419,769
Educational Media Services - School Library 11-000-222-XXX224,496196,515197,007
Instructional Staff Training Services 11-000-223-XXX161,093217,981230,133
General Administration 11-000-230-XXX663,608861,283764,754
School Administration 11-000-240-XXX1,214,0061,284,9181,293,413
Central Svcs & Admin Info Technology 11-000-25X-XXX377,327407,372448,803
Operation and Maintenance of Plant Services 11-000-26X-XXX2,867,6613,535,6643,405,728
Student Transportation Services 11-000-270-XXX1,724,8941,763,6101,777,330
Deposit to Current Expense Emergency Reserve 10-607025,00025,000
Personal Services - Employee Benefits 11-XXX-XXX-2XX4,806,0275,290,6555,711,842
Food Services 11-000-310-XXX14,90510,0005,000
Total Support Services Expenditures 15,455,34017,531,65417,713,896
TOTAL GENERAL CURRENT EXPENSE 26,713,55429,645,56330,284,099
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604025,20025,200
Equipment 12-XXX-XXX-73X490,653531,395235,040
Facilities Acquisition and Construction Services 12-000-4XX-XXX753,8721,371,330170,000
TOTAL CAPITAL EXPENDITURES 1,244,5251,927,925430,240
SPECIAL SCHOOLS
Adult Education - Local:
Instruction 13-602-100-XXX8,40510,64611,178
Total Adult Education - Local 8,40510,64611,178
TOTAL SPECIAL SCHOOLS 8,40510,64611,178
OPERATING BUDGET GRAND TOTAL 27,966,48431,584,13430,725,517
GRANTS AND ENTITLEMENTS
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX1,0051,005950
Nonpublic Auxiliary Services 20-XXX-XXX-XXX4,95600
Nonpublic Handicapped Services 20-XXX-XXX-XXX3,50500
Nonpublic Nursing Services 20-XXX-XXX-XXX1,3371,3371,313
Nonpublic Technology Initiative 20-XXX-XXX-XXX720720680
Other Special Projects 20-XXX-XXX-XXX152,11300
Total State Projects 163,6363,0622,943
Federal Projects:
Title VI 20-XXX-XXX-XXX03,6000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX339,659339,663342,317
Other Special Projects 20-XXX-XXX-XXX58,46239,94347,968
Total Federal Projects 398,121383,206390,285
TOTAL GRANTS AND ENTITLEMENTS 561,757386,268393,228
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,478,5262,490,6262,505,951
TOTAL REPAYMENT OF DEBT 2,478,5262,490,6262,505,951
Total Expenditures 31,006,76734,461,02833,624,696

 

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 Budget2,273,6002,297,9732,107,4622,107,462
  Repayment of Debt036,17400
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve662,870662,870722,490747,690
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve2,879,1823,470,1362,191,160395,500
      Tuition Reserve0000
      Current Expense Emergency Reserve0025,00050,000
  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 Cost12,08512,56713,20714,23614,661
Total Classroom Instruction6,6306,9757,2457,6867,975
Classroom-Salaries and Benefits6,2866,6266,8637,2437,574
Classroom-General Supplies and Textbooks266266237280239
Classroom-Purchased Services and Other7882146163162
Total Support Services1,8041,8711,9632,0822,320
Support Services-Salaries and Benefits1,6421,7041,8031,9022,123
Total Administrative Costs1,4461,4461,5651,6771,652
Administration-Salaries and Benefits1,2161,2041,2551,3251,361
Total Operations and Maintenance of Plant1,7211,7691,9082,2282,150
Operations & Maintenance of Plant-Salary & Ben.7998499209711,021
Total Food Services Costs148553
Total Extracurricular Costs453479497533536
Total Equipment Costs42726295292128
Employee Benefits as a % of Salaries29.129.230.230.230.9

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.

 

Shared Services
  • ACES (NJASBO) ELECTRIC JOINTURE
  • ACT (NJASBO) PHONE SERVICES JOINTURE
  • BCIP JIF JOINT INSURANCE FUND
  • BCSSD ESU OT, PT, SPEECH SERVICES
  • NBCRSD TECHNOLOGY-SHARE TECHNOLOGY SERVICES WITH ELEMENTARY CONSTITUENTS
  • NBCRSD TRANSPORTATION-SHARE TRANSPORTATION SERVICES W ELEMENTARY DISRTICT
  • PITTSGROVE SCHOOL DISTRICT-JOINTURE FOR PAPER
  • FACILITIES SERVICES-SHARED FACILITY IN EXCHANGE FOR SERVICES WITH NORTH
  • HANOVER BOE
  • SHARED FACILITIES MANAGEMENT-SHARED MAINTENANCE & CAPITAL PROJECT SERVICE
  • BURLCO NATURAL GAS COOP-NATURAL GAS JOINTURE

 

Estimated Tax Rate Information
CHESTERFIELD
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,887,839 (A)
Estimated Net Taxable Valuation (as of 02/01/2008)721,788,710 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.4001 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,218,930 (D)
Estimated Net Taxable Valuation (as of 02/01/2008)721,788,710 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.4460 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,887,839 (G)
Estimated Equalized Valuation (as of 10/01/2007)601,854,461 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.4798 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,218,930 (J)
Estimated Equalized Valuation (as of 10/01/2007)601,854,461 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.5348 (L)
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MANSFIELD TWP
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy7,498,828 (A)
Estimated Net Taxable Valuation (as of 02/01/2008)1,297,379,493 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.5780 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy8,358,570 (D)
Estimated Net Taxable Valuation (as of 02/01/2008)1,297,379,493 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.6443 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy7,498,828 (G)
Estimated Equalized Valuation (as of 10/01/2007)1,305,662,095 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.5743 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy8,358,570 (J)
Estimated Equalized Valuation (as of 10/01/2007)1,305,662,095 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.6402 (L)
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NORTH HANOVER TWP
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,196,927 (A)
Estimated Net Taxable Valuation (as of 02/01/2008)235,709,067 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.9321 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,448,805 (D)
Estimated Net Taxable Valuation (as of 02/01/2008)235,709,067 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.0389 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,196,927 (G)
Estimated Equalized Valuation (as of 10/01/2007)455,320,108 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.4825 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,448,805 (J)
Estimated Equalized Valuation (as of 10/01/2007)455,320,108 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.5378 (L)
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SPRINGFIELD TWP
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,878,349 (A)
Estimated Net Taxable Valuation (as of 02/01/2008)441,218,730 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.6524 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,208,352 (D)
Estimated Net Taxable Valuation (as of 02/01/2008)441,218,730 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.7272 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,878,349 (G)
Estimated Equalized Valuation (as of 10/01/2007)481,877,710 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.5973 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,208,352 (J)
Estimated Equalized Valuation (as of 10/01/2007)481,877,710 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.6658 (L)