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User Friendly Budgets
2008

BURLINGTON - PEMBERTON TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual		October 15, 2007
Actual		October 15, 2008
Estimated
Pupils on Roll Regular Full-Time4,4074,2714,318
spacing
Pupils on Roll - Special Full-Time819761770
Private School Placements625860
spacing
Pupils Sent to Contracted Preschool Prog1941930
Pupils Sent to Other Districts-Reg Prog07200
Pupils Sent to Other Dists-Spec Ed Prog856060
Pupils Received103180178
Pupils in State Facilities8100

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual		2007-08
Revised		2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 2,750,000 2,141,430
Withdrawal from Tuition Reserve-for Tuition adj. 10-311 0 0 212,801
Revenues from Local Sources:
Local Tax Levy 10-1210 10,532,061 10,953,343 10,953,343
Tuition 10-1300 1,035,401 1,850,872 1,995,076
Transportation Fees from Other LEAs 10-1420-1440 113,889 20,000 190,000
Interest Earned on Capital Reserve Funds 10-1XXX 0 0 61,546
Unrestricted Miscellaneous Revenues 10-1XXX 775,504 520,000 550,000
SUBTOTAL  12,456,855 13,344,215 13,749,965
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 30,767,039 30,767,039 0
Supplemental Core Curriculum Standards Aid 10-3112 2,250,521 2,250,521 0
Education Opportunity Aid 10-3117 32,423,595 34,902,963 0
Discretionary Education Opportunity Aid 10-3118 2,900,650 2,398,441 0
Transportation Aid 10-3120 2,732,774 2,732,774 0
Special Education Aid 10-3130 5,879,753 5,879,753 0
Bilingual Education 10-3140 52,452 52,452 0
Stabilization Aid 10-3171 1,029,280 1,029,280 0
Extraordinary Aid 10-3131 97,506 0 112,368
Consolidated Aid 10-3195 619,260 619,260 0
Categorical Special Education Aid 10-3132 0 0 2,277,609
Equalization Aid 10-3176 0 0 40,701,346
Categorical Security Aid 10-3177 0 0 1,078,177
Adjustment Aid 10-3178 0 0 37,294,212
Categorical Transportation Aid 10-3121 0 0 1,809,476
SUBTOTAL  78,752,830 80,632,483 83,273,188
Revenues from Federal Sources:
IMPACT Aid 10-4100 1,040,929 650,000 400,000
Medicaid Reimbursement 10-4200 75,605 100,000 100,000
SUBTOTAL  1,116,534 750,000 500,000
Adjustment for Prior Year Encumbrances  0 1,032,217 0
Actual Revenues (Over)/Under Expenditures  -2,800,500 0 0
TOTAL OPERATING BUDGET  89,525,719 98,508,915 99,877,384
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 0 47,711 0
Early Childhood Program Aid 20-3211 5,141,733 2,858,058 0
Demonstrably Effective Program Aid 20-3212 1,292,724 1,292,724 0
Preschool Education Aid 20-3218 0 0 6,164,851
Preschool Expansion Aid 20-3215 0 2,754,737 0
Other Restricted Entitlements 20-32XX 5,112 0 0
TOTAL REVENUES FROM STATE SOURCES  6,439,569 6,953,230 6,164,851
Revenues from Federal Sources:
Title I 20-4411-4416 985,675 958,830 958,830
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,516,530 1,518,004 1,405,639
Adult Basic Education 20-4440 0 33,500 30,150
Other 20-4XXX 895,174 100,000 54,000
TOTAL REVENUES FROM FEDERAL SOURCES  3,397,379 2,610,334 2,448,619
Transfers from Operating Budget-PreK/K 20-5200 438,805 399,038 0
TOTAL GRANTS AND ENTITLEMENTS  10,275,753 9,962,602 8,613,470
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 504,079 505,130 506,083
TOTAL REVENUES FROM LOCAL SOURCES  504,079 505,130 506,083
Revenues from State Sources:
Debt Service Aid Type II 40-3160 949,644 951,620 953,417
TOTAL LOCAL REPAYMENT OF DEBT  1,453,723 1,456,750 1,459,500
Actual Revenues (Over)/Under Expenditures  2 0 0
TOTAL REPAYMENT OF DEBT  1,453,725 1,456,750 1,459,500
TOTAL REVENUES/SOURCES  101,255,197 109,928,267 109,950,354
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Operating Budget-PreK/K 20-5200 438,805 399,038 0
TOTAL REVENUES/SOURCES NET OF TRANSFERS  100,816,392 109,529,229 109,950,354

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures		2007-08
Rev. Approp.		2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,253,6152,627,0651,989,607
Special Education 11-2XX-100-XXX283,103348,765299,670
Basic Skills/Remedial 11-230-100-XXX62,13323,64427,480
Bilingual Education 11-240-100-XXX6946,5870
Vocational Programs - Local 11-3XX-100-XXX29,12931,64032,672
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX9,06126,52240,522
School Sponsored Athletics 11-402-100-XXX402,766434,645438,969
Community Services Programs/Operations 11-800-330-XXX03,0000
Support Services:
Tuition 11-000-100-XXX4,178,7624,342,7604,116,690
Attendance and Social Work Services 11-000-211-XXX86,350134,434106,734
Health Services 11-000-213-XXX192,561202,554215,474
Students - Related & Extraordinary 11-000-216,2171,653,2861,828,7661,827,424
Guidance 11-000-218-XXX219,343303,784300,364
Child Study Teams 11-000-219-XXX2,564,6012,554,4292,684,398
Improvement of Instructional Services 11-000-221-XXX1,348,2731,457,6651,263,949
Educational Media Services - School Library 11-000-222-XXX592,583724,5541,081,405
General Administration 11-000-230-XXX908,8071,044,101875,124
School Administration 11-000-240-XXX85,03685,49468,650
Central Svcs & Admin Info Technology 11-000-25X-XXX1,651,4511,845,1681,876,744
Operation and Maintenance of Plant Services 11-000-26X-XXX7,151,9827,852,3298,146,880
Student Transportation Services 11-000-270-XXX4,385,0614,343,8034,661,494
Personal Services - Employee Benefits 11-XXX-XXX-2XX4,980,0434,858,3765,613,784
Food Services 11-000-310-XXX200,000100,000100,000
Total Support Services Expenditures 30,198,13931,678,21732,939,114
TOTAL GENERAL CURRENT EXPENSE 33,238,64035,180,08535,768,034
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040061,546
Equipment 12-XXX-XXX-73X611,1601,112,384399,556
Facilities Acquisition and Construction Services 12-000-4XX-XXX250,7681,594,078200,000
TOTAL CAPITAL EXPENDITURES 861,9282,706,462661,102
SPECIAL SCHOOLS
Adult Education - Local:
Instruction 13-602-100-XXX25,62418,00018,000
Support Services 13-602-200-XXX07,0007,000
Total Adult Education - Local 25,62425,00025,000
Evening School for the Foreign Born - Local:
Instruction 13-631-100-XXX03,8113,900
Total Evening School for Foreign-Born - Local 03,8113,900
TOTAL SPECIAL SCHOOLS 25,62428,81128,900
General Fund Contribution to SBB 10-000-520-93055,399,52760,593,55763,419,348
OPERATING BUDGET GRAND TOTAL 89,525,71998,508,91599,877,384
GRANTS AND ENTITLEMENTS
Early Childhood Program Aid:
Instruction 20-211-100-XXX4,028,5634,261,9054,607,430
Support Services 20-211-200-XXX1,547,5351,797,6391,557,421
Facilities Acquisition and Construction Services 20-211-400-XXX4,44000
TOTAL EARLY CHILDHOOD PROGRAM AID 5,580,5386,059,5446,164,851
Demonstrably Effective Program Aid:
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 000
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX5,11200
Total State Projects 5,585,6506,059,5446,164,851
Federal Projects:
Title I 20-XXX-XXX-XXX985,675958,830958,830
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,516,5301,518,0041,405,639
Adult Basic Education 20-XXX-XXX-XXX033,50030,150
Other Special Projects 20-XXX-XXX-XXX895,174100,00054,000
Total Federal Projects 3,397,3792,610,3342,448,619
Grant & Entitlements Cont to SBB 20-XXX-XXX-9301,292,7241,292,7240
TOTAL GRANTS AND ENTITLEMENTS 10,275,7539,962,6028,613,470
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,453,7251,456,7501,459,500
TOTAL REPAYMENT OF DEBT 1,453,7251,456,7501,459,500
Total Expenditures 101,255,197109,928,267109,950,354
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Local Cont - Transfer to Grants and Entitlements 11-1XX-100-930438,805399,0380
TOTAL EXPENDITURES NET OF TRANSFERS 100,816,392109,529,229109,950,354

 

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 Budget5,693,2425,654,1823,404,1821,262,752
  Repayment of Debt2000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve42,1912,421,1953,421,1953,482,741
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve800,258210,795210,795210,795
      Tuition Reserve212,801293,268293,26880,467
      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 Cost15,75816,10617,73418,68618,970
Total Classroom Instruction9,3079,57710,37711,26011,435
Classroom-Salaries and Benefits8,4248,7309,43310,22210,471
Classroom-General Supplies and Textbooks423394451492408
Classroom-Purchased Services and Other460452492546556
Total Support Services3,0322,9593,3873,3413,391
Support Services-Salaries and Benefits2,5302,5782,7612,8472,872
Total Administrative Costs1,3841,4321,5471,6531,653
Administration-Salaries and Benefits1,1861,2531,3281,4171,443
Total Operations and Maintenance of Plant1,5361,6611,8701,9982,048
Operations & Maintenance of Plant-Salary & Ben.8319321,0541,1251,157
Total Food Services Costs12137382020
Total Extracurricular Costs165165184196206
Total Equipment Costs1201181222784
Employee Benefits as a % of Salaries28.932.436.437.235.3

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.

 

Advertised Blended Resource SBB Statement
Budget CategoryAccount2006-072007-082008-09
Resources:
General Fund Contribution 15-520055,399,52760,593,55763,419,348
Adjustment for Prior Year Encumbrances -88,023123,2310
Restricted State Entitlements 15-32XX1,292,7241,292,7240
Total SBB Resources 56,604,22862,009,51263,419,348
Appropriations:
Instruction 15-XXX-100-XXX33,992,03236,140,79837,669,397
Support Services 15-XXX-2XX-XXX22,595,36525,837,76725,722,451
Equipment 15-XXX-XXX-73X16,80130,94727,500
Total SBB Appropriations 56,604,19862,009,51263,419,348

 

Shared Services
  • Two School Resource Officers through Pemberton Twp Police Department.
  • Contracted transportation services to Township's Recreation Department.
  • Facilities rental to various Community Organizations.
  • Contracted transportation services to Pemberton Borough students.
  • Contracted transportation services to surrounding Districts.
  • Belong to Burlington County Joint Insurance Fund.
  • Provide payroll services to Pemberton Borough.
  • Food Service arrangement with the Woodland School District.
  • Outsource evaluation and therapy services to Educational Services Unit
  • Outsource basic skills services for the Juvenile Center to ESU
  • Send out of District Special Education placements to the BCSS.
  • Provides special education services to neighboring Districts.
  • Partner with other Districts for a Matrix and ABE GED grant.
  • Belong to the Burlington County Inclusion Project.
  • Belong to Burlington County Cooperative Purchasing for fuel oil
  • Belong to ACES (Alliance for Competitive Energy Serivces)
  • Belong to ACT (Alliance for Competitive Telecommunication Services)
  • Belong to Cooperative Purchasing for paper products (Pittsgrove Twp)
  • Belong to Cooperative Purchasing for various through Ed Data Services.
  • Host District to the Deborah Heart Challenge.
  • Host District for purchasing Teacher Recognition Plates.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy10,953,343 (A)
Estimated Net Taxable Valuation (as of 02/28/2008)878,910,819 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.2462 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy11,459,426 (D)
Estimated Net Taxable Valuation (as of 02/28/2008)878,910,819 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.3038 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy10,953,343 (G)
Estimated Equalized Valuation (as of 10/01/2007)1,691,899,999 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.6474 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy11,459,426 (J)
Estimated Equalized Valuation (as of 10/01/2007)1,691,899,999 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.6773 (L)