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User Friendly Budgets
2008

BURLINGTON - WILLINGBORO TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time4,3224,0233,857
spacing
Pupils on Roll - Special Full-Time653651613
Pupils on Roll - Special Shared-Time400
Private School Placements666978
spacing
Pupils Sent to Other Districts-Reg Prog264
Pupils Sent to Other Dists-Spec Ed Prog828499
Pupils Received263514
Pupils in State Facilities232831

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 0 2,461,916
Transfers from Other Funds 10-5200 6,518 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 28,203,052 27,870,712 27,735,237
Tuition 10-1300 333,934 300,000 300,000
Other Restricted Miscellaneous Revenues 10-1XXX 956,091 137,000 237,847
Unrestricted Miscellaneous Revenues 10-1XXX 0 320,000 320,000
SUBTOTAL  29,493,077 28,627,712 28,593,084
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 22,571,491 22,571,491 0
Supplemental Core Curriculum Standards Aid 10-3112 2,357,897 2,357,897 0
Transportation Aid 10-3120 1,483,420 1,483,420 0
Special Education Aid 10-3130 4,519,700 4,519,700 0
Bilingual Education 10-3140 33,818 33,818 0
Extraordinary Aid 10-3131 115,239 0 67,299
Consolidated Aid 10-3195 592,049 592,049 0
Additional Formula Aid 10-3196 1,084,301 2,201,131 0
Other State Aids 10-3XXX 444,523 1,087,155 235,000
Categorical Special Education Aid 10-3132 0 0 2,261,707
Equalization Aid 10-3176 0 0 34,309,883
Categorical Security Aid 10-3177 0 0 1,042,526
Adjustment Aid 10-3178 0 0 892,849
Categorical Transportation Aid 10-3121 0 0 1,440,499
SUBTOTAL  33,202,438 34,846,661 40,249,763
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 5,016 50,000 10,000
SUBTOTAL  5,016 50,000 10,000
Adjustment for Prior Year Encumbrances  0 591,620 0
Actual Revenues (Over)/Under Expenditures  -3,054,667 0 0
TOTAL OPERATING BUDGET  59,652,382 64,115,993 71,314,763
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 1,972 4,819 0
Revenues from State Sources:
Early Childhood Program Aid 20-3211 1,930,678 3,019,059 0
Demonstrably Effective Program Aid 20-3212 1,822,463 1,934,268 0
Preschool Education Aid 20-3218 0 0 1,508,256
Other Restricted Entitlements 20-32XX 453,709 1,139,098 122,431
TOTAL REVENUES FROM STATE SOURCES  4,206,850 6,092,425 1,630,687
Revenues from Federal Sources:
Title I 20-4411-4416 633,664 1,056,339 860,307
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,073,567 1,751,237 1,268,951
Adult Basic Education 20-4440 153,712 108,500 108,500
Other 20-4XXX 1,174,834 1,160,615 735,466
TOTAL REVENUES FROM FEDERAL SOURCES  3,035,777 4,076,691 2,973,224
TOTAL GRANTS AND ENTITLEMENTS  7,244,599 10,173,935 4,603,911
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 559,815 604,345 564,415
TOTAL REVENUES FROM LOCAL SOURCES  559,815 604,345 564,415
Revenues from State Sources:
Debt Service Aid Type II 40-3160 562,435 606,669 566,586
TOTAL LOCAL REPAYMENT OF DEBT  1,122,250 1,211,014 1,131,001
Actual Revenues (Over)/Under Expenditures  464 0 0
TOTAL REPAYMENT OF DEBT  1,122,714 1,211,014 1,131,001
TOTAL REVENUES/SOURCES  68,019,695 75,500,942 77,049,675

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX16,088,04116,597,89719,888,068
Special Education 11-2XX-100-XXX4,822,9245,545,1205,826,933
Basic Skills/Remedial 11-230-100-XXX113,63699,785104,145
Bilingual Education 11-240-100-XXX104,100118,705124,253
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX137,471168,337167,819
School Sponsored Athletics 11-402-100-XXX474,859519,233576,795
Community Services Programs/Operations 11-800-330-XXX3,16454,2500
Support Services:
Tuition 11-000-100-XXX6,974,9027,543,1758,307,265
Attendance and Social Work Services 11-000-211-XXX145,610181,393159,184
Health Services 11-000-213-XXX547,867597,945670,406
Students - Related & Extraordinary 11-000-216,217671,4651,190,8751,379,345
Guidance 11-000-218-XXX1,069,4571,007,7501,080,584
Child Study Teams 11-000-219-XXX1,685,3111,899,0911,994,363
Improvement of Instructional Services 11-000-221-XXX350,214369,969438,839
Educational Media Services - School Library 11-000-222-XXX586,923728,687772,610
Instructional Staff Training Services 11-000-223-XXX2,42356,73069,194
General Administration 11-000-230-XXX2,333,5982,428,5314,849,438
School Administration 11-000-240-XXX2,196,1072,252,3002,257,534
Central Svcs & Admin Info Technology 11-000-25X-XXX1,470,9021,657,3701,642,830
Operation and Maintenance of Plant Services 11-000-26X-XXX5,857,8386,708,0587,143,622
Student Transportation Services 11-000-270-XXX2,512,3842,794,6502,977,112
Personal Services - Employee Benefits 11-XXX-XXX-2XX11,106,77010,653,31410,330,598
Total Support Services Expenditures 37,511,77140,069,83844,072,924
TOTAL GENERAL CURRENT EXPENSE 59,255,96663,173,16570,760,937
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X206,830364,862224,098
Facilities Acquisition and Construction Services 12-000-4XX-XXX105,910450,815150,000
TOTAL CAPITAL EXPENDITURES 312,740815,677374,098
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX3,44074,83585,000
Total Summer School 3,44074,83585,000
Accredited Evening/Adult High School/Post-Graduate:
Instruction 13-601-100-XXX16,03600
Support Services 13-601-200-XXX14,08500
Total Accredited Evening/Adult HS/Post-Grad. 30,12100
Adult Education - Local:
Instruction 13-602-100-XXX28,74000
Support Services 13-602-200-XXX026,4000
Total Adult Education - Local 28,74026,4000
Evening School for the Foreign Born - Local:
Instruction 13-631-100-XXX2,6505,0005,000
Total Evening School for Foreign-Born - Local 2,6505,0005,000
TOTAL SPECIAL SCHOOLS 64,951106,23590,000
Transfer of Funds to Charter Schools 10-000-100-56X18,72520,91689,728
OPERATING BUDGET GRAND TOTAL 59,652,38264,115,99371,314,763
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX1,9724,8190
Early Childhood Program Aid:
Instruction 20-211-100-XXX1,930,6782,170,8921,081,228
Support Services 20-211-200-XXX0848,167427,028
TOTAL EARLY CHILDHOOD PROGRAM AID 1,930,6783,019,0591,508,256
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX1,774,3351,884,2150
Support Services 20-212-200-XXX48,12850,0530
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 1,822,4631,934,2680
Other State Projects:
Instruction 20-217-100-XXX0632,7720
Support Services 20-217-200-XXX0330,4780
TOTAL TARA USED TO SUPPORT PROGRAMS 0963,2500
Nonpublic Textbooks 20-XXX-XXX-XXX29,51714,92314,923
Nonpublic Auxiliary Services 20-XXX-XXX-XXX13,34964,19940,524
Nonpublic Handicapped Services 20-XXX-XXX-XXX63,20433,76530,692
Nonpublic Nursing Services 20-XXX-XXX-XXX42,47120,61220,612
Nonpublic Technology Initiative 20-XXX-XXX-XXX22,88010,68010,680
Other Special Projects 20-XXX-XXX-XXX282,28831,6695,000
Total State Projects 4,206,8506,092,4251,630,687
Federal Projects:
Title I 20-XXX-XXX-XXX633,6641,056,339860,307
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,073,5671,751,2371,268,951
Adult Basic Education 20-XXX-XXX-XXX153,712108,500108,500
Other Special Projects 20-XXX-XXX-XXX1,174,8341,160,615735,466
Total Federal Projects 3,035,7774,076,6912,973,224
TOTAL GRANTS AND ENTITLEMENTS 7,244,59910,173,9354,603,911
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,122,7141,211,0141,131,001
TOTAL REPAYMENT OF DEBT 1,122,7141,211,0141,131,001
Total Expenditures 68,019,69575,500,94277,049,675

 

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 Budget1,027,9851,029,1161,029,1161,029,116
  Repayment of Debt464000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve02,461,9162,461,9160
      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 Cost10,84810,41211,26212,32112,799
Total Classroom Instruction6,7046,3996,8627,3807,576
Classroom-Salaries and Benefits6,4306,0026,4926,9127,133
Classroom-General Supplies and Textbooks124229195350353
Classroom-Purchased Services and Other15016817511889
Total Support Services1,3421,3081,5311,7251,858
Support Services-Salaries and Benefits1,2241,2031,3831,5131,673
Total Administrative Costs1,2711,1831,2011,3481,331
Administration-Salaries and Benefits9529319291,0461,016
Total Operations and Maintenance of Plant1,3721,3581,4831,6591,823
Operations & Maintenance of Plant-Salary & Ben.7607918549721,047
Total Food Services Costs00000
Total Extracurricular Costs147155164181200
Total Equipment Costs1141487850
Employee Benefits as a % of Salaries25.532.131.129.927.3

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.

 

Shared Services
  • Burlington County Natural - Gas Services.
  • Education Data Services- Joint purchases of supplies.
  • Trash Collection Coop- Trash Removal.
  • ACTS(NJASBO)- (XTEL) Telecommunications.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy27,735,237 (A)
Estimated Net Taxable Valuation (as of 02/19/2008)1,119,616,538 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1002.4772 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy28,299,652 (D)
Estimated Net Taxable Valuation (as of 02/19/2008)1,119,616,538 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1002.5276 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy27,735,237 (G)
Estimated Equalized Valuation (as of 10/01/2007)2,137,833,646 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.2974 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy28,299,652 (J)
Estimated Equalized Valuation (as of 10/01/2007)2,137,833,646 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.3238 (L)