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User Friendly Budgets
2009

ATLANTIC - BUENA REGIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time2,0762,1082,108
Pupils on Roll Regular Shared-Time221919
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Pupils on Roll - Special Full-Time423408408
Pupils on Roll - Special Shared-Time222929
Private School Placements181723
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Pupils Sent to Other Districts-Reg Prog11130
Pupils Sent to Other Dists-Spec Ed Prog343735
Pupils Received414424407
Pupils in State Facilities808

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 761,672 548,857
Transfers from Other Funds 10-5200 261,826 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 11,558,514 11,035,698 10,703,352
Tuition 10-1300 3,320,620 4,402,900 5,177,600
Transportation Fees from Other LEAs 10-1420-1440 419,735 400,000 400,000
Interest Earned on Capital Reserve Funds 10-1XXX 0 1,000 1,000
Unrestricted Miscellaneous Revenues 10-1XXX 225,497 324,118 197,245
SUBTOTAL  15,524,366 16,163,716 16,479,197
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 9,091,917 0 0
Transportation Aid 10-3120 964,459 0 0
Special Education Aid 10-3130 1,451,707 0 0
Bilingual Education 10-3140 66,540 0 0
Stabilization Aid 10-3171 299,425 0 0
Extraordinary Aid 10-3131 31,883 32,140 50,000
Consolidated Aid 10-3195 230,631 0 0
Additional Formula Aid 10-3196 865,646 0 0
Other State Aids 10-3XXX 531,279 45,914 16,668
Categorical Special Education Aid 10-3132 0 1,072,319 1,096,419
Equalization Aid 10-3176 0 16,489,133 17,128,303
Categorical Security Aid 10-3177 0 504,461 555,914
Categorical Transportation Aid 10-3121 0 809,505 1,038,553
SUBTOTAL  13,533,487 18,953,472 19,885,857
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 16,392 0 86,089
SUBTOTAL  16,392 0 86,089
Adjustment for Prior Year Encumbrances  0 322,084 0
Actual Revenues (Over)/Under Expenditures  554,386 0 0
TOTAL OPERATING BUDGET  29,890,457 36,200,944 37,000,000
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 866 0 0
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 0 7,382 0
Preschool Education Aid - Pr Yr Carryover 20-3218 0 0 2,998
Early Childhood Program Aid 20-3211 1,295,200 0 0
Demonstrably Effective Program Aid 20-3212 877,759 0 0
Preschool Education Aid 20-3218 0 406,024 419,601
Other Restricted Entitlements 20-32XX 1,011,290 263,548 224,016
TOTAL REVENUES FROM STATE SOURCES  3,184,249 676,954 646,615
Revenues from Federal Sources:
Title I 20-4411-4416 751,101 591,165 502,490
I.D.E.A. Part B (Handicapped) 20-4420-4429 903,548 670,517 569,939
Other 20-4XXX 1,081,892 897,698 763,043
TOTAL REVENUES FROM FEDERAL SOURCES  2,736,541 2,159,380 1,835,472
TOTAL GRANTS AND ENTITLEMENTS  5,921,656 2,836,334 2,482,087
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 83,606 121,275
Transfers from Other Funds 40-5200 364,776 0 200,000
Revenues from Local Sources:
Local Tax Levy 40-1210 0 842,359 617,703
TOTAL REVENUES FROM LOCAL SOURCES  0 842,359 617,703
Revenues from State Sources:
Debt Service Aid Type II 40-3160 391,602 403,038 0
TOTAL LOCAL REPAYMENT OF DEBT  756,378 1,329,003 938,978
Actual Revenues (Over)/Under Expenditures  535,987 0 0
TOTAL REPAYMENT OF DEBT  1,292,365 1,329,003 938,978
TOTAL REVENUES/SOURCES  37,104,478 40,366,281 40,421,065

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX8,489,45410,546,69011,341,017
Special Education 11-2XX-100-XXX2,423,9212,561,4402,853,754
Bilingual Education 11-240-100-XXX104,683154,96558,056
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX68,69879,54382,895
School Sponsored Athletics 11-402-100-XXX490,881640,872634,112
Other Instructional Programs 11-4XX-100-XXX26,64243,61248,211
Community Services Programs/Operations 11-800-330-XXX19,45310,00010,000
Support Services:
Tuition 11-000-100-XXX2,156,0792,695,6842,688,039
Attendance and Social Work Services 11-000-211-XXX29,59630,84332,231
Health Services 11-000-213-XXX343,557477,861496,679
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217237,302228,076241,071
Guidance 11-000-218-XXX770,270959,7961,008,492
Child Study Teams 11-000-219-XXX642,801682,024761,864
Educational Media Services - School Library 11-000-222-XXX251,455309,152304,916
Instructional Staff Training Services 11-000-223-XXX514,932774,461855,361
General Administration 11-000-230-XXX622,534628,432605,824
School Administration 11-000-240-XXX1,194,5001,466,5921,523,244
Central Svcs & Admin Info Technology 11-000-25X-XXX634,547694,493750,551
Operation and Maintenance of Plant Services 11-000-26X-XXX2,435,2002,857,6892,996,819
Student Transportation Services 11-000-270-XXX2,539,6742,428,6452,446,543
Personal Services - Employee Benefits 11-XXX-XXX-2XX5,420,1227,288,6746,326,266
Food Services 11-000-310-XXX200,000175,000175,000
Total Support Services Expenditures 17,992,56921,697,42221,212,900
TOTAL GENERAL CURRENT EXPENSE 29,616,30135,734,54436,240,945
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60401,0001,000
Equipment 12-XXX-XXX-73X13,760175,91028,500
Facilities Acquisition and Construction Services 12-000-4XX-XXX260,396272,988704,976
TOTAL CAPITAL EXPENDITURES 274,156449,898734,476
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X016,50224,579
OPERATING BUDGET GRAND TOTAL 29,890,45736,200,94437,000,000
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX86600
Early Childhood Program Aid:
Instruction 20-218-100-XXX824,228294,583267,384
Support Services 20-218-200-XXX470,972118,823155,215
TOTAL PRESCHOOL EDUCATION AID 1,295,200413,406422,599
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX618,09700
Support Services 20-212-200-XXX227,04500
Facilities Acquisition and Construction Services 20-212-400-XXX32,61700
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 877,75900
Other State Projects:
Instruction 20-217-100-XXX329,98100
Support Services 20-217-200-XXX165,51600
TOTAL TARA USED TO SUPPORT PROGRAMS 495,49700
Nonpublic Textbooks 20-XXX-XXX-XXX52,07039,63733,691
Nonpublic Auxiliary Services 20-XXX-XXX-XXX73,68476,82465,300
Nonpublic Handicapped Services 20-XXX-XXX-XXX165,09165,94356,052
Nonpublic Nursing Services 20-XXX-XXX-XXX76,50652,73544,825
Nonpublic Technology Initiative 20-XXX-XXX-XXX39,35828,40924,148
Other Special Projects 20-XXX-XXX-XXX109,08400
Total State Projects 3,184,249676,954646,615
Federal Projects:
Title I 20-XXX-XXX-XXX751,101591,165502,490
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX903,548670,517569,939
Other Special Projects 20-XXX-XXX-XXX1,081,892897,698763,043
Total Federal Projects 2,736,5412,159,3801,835,472
TOTAL GRANTS AND ENTITLEMENTS 5,921,6562,836,3342,482,087
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,292,3651,329,003938,978
TOTAL REPAYMENT OF DEBT 1,292,3651,329,003938,978
Total Expenditures 37,104,47840,366,28140,421,065

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/07
Audited
Balance
6/30/08
Estimated
Balance
6/30/09
Estimated
Balance
6/30/10
Unreserved:
  General Operating Budget1,296,545857,809697,809447,809
  Repayment of Debt740,868204,881121,2750
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve31,742181,742432,742433,742
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve946,917800,529298,8570
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2006-07
Actual
2007-08
Actual
2008-09
Original
Budget
2008-09
Revised
Budget
2009-10
Proposed
Budget
Total Comparative Per Pupil Cost9,76110,65912,18512,22112,423
Total Classroom Instruction5,8946,4067,1397,2217,365
Classroom-Salaries and Benefits5,6136,1366,7116,7976,826
Classroom-General Supplies and Textbooks225223348343450
Classroom-Purchased Services and Other5648818189
Total Support Services1,4281,5711,8051,8401,876
Support Services-Salaries and Benefits1,3431,4781,6571,6781,735
Total Administrative Costs1,0701,1791,3641,3821,376
Administration-Salaries and Benefits8559171,0481,0621,035
Total Operations and Maintenance of Plant1,0181,0941,3991,2911,336
Operations & Maintenance of Plant-Salary & Ben.504553595603650
Total Food Services Costs5879696969
Total Extracurricular Costs242266340345337
Total Equipment Costs1518546911
Employee Benefits as a % of Salaries30.331.935.637.731.2

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2009 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 2008-09 revised appropriations and 2009-10 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
  • - Provide Transportation to Weymouth, Estell Manor, Newfield,
  • and non-public schools in the community.
  • - Sale of fuel to muncipalities at discounted prices for the ambulance
  • squad, police vehicles, and public works vehicles.
  • - Purchase copy paper for Buena Vista Township administrative office.
  • - Municipalities provide assistance wiht leaf collection and snow removal
  • - Participate with other school districts for the group purchase of
  • liability and health insurance coverages.
  • - Participate with other districts in the group purchase of scupplies.
  • - Participate with other districts in Sending/Receiving tuition
  • agreements to provide educational services.
  • - Provide the use of school buildings to local community groups at no
  • cost.

 

Estimated Tax Rate Information
BUENA BORO
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,396,038 (A)
Estimated Net Taxable Valuation (as of 03/23/2009)303,709,383 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.1182 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,592,027 (D)
Estimated Net Taxable Valuation (as of 03/23/2009)303,709,383 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.1827 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,396,038 (G)
Estimated Equalized Valuation (as of 10/01/2008)315,577,750 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.0761 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,592,027 (J)
Estimated Equalized Valuation (as of 10/01/2008)315,577,750 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.1382 (L)
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BUENA VISTA TWP
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy7,307,314 (A)
Estimated Net Taxable Valuation (as of 01/21/2009)281,274,200 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1002.5979 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy7,729,028 (D)
Estimated Net Taxable Valuation (as of 01/21/2009)281,274,200 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1002.7479 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy7,307,314 (G)
Estimated Equalized Valuation (as of 10/01/2008)679,034,253 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.0761 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy7,729,028 (J)
Estimated Equalized Valuation (as of 10/01/2008)679,034,253 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.1382 (L)