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User Friendly Budgets
2009

BURLINGTON - MEDFORD LAKES BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time468491528
spacing
Pupils on Roll - Special Full-Time706148
Private School Placements243

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 194,981 252,626
Revenues from Local Sources:
Local Tax Levy 10-1210 4,602,225 4,759,309 4,949,681
Tuition 10-1300 16,275 0 0
Other Restricted Miscellaneous Revenues 10-1XXX 168,756 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 0 218,250 187,223
SUBTOTAL  4,787,256 4,977,559 5,136,904
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 346,136 0 0
Transportation Aid 10-3120 40,978 0 0
Special Education Aid 10-3130 513,978 0 0
Bilingual Education 10-3140 4,636 0 0
Extraordinary Aid 10-3131 9,415 28,617 0
Consolidated Aid 10-3195 31,032 0 0
Additional Formula Aid 10-3196 57,049 0 0
Other State Aids 10-3XXX 2,980 0 0
Categorical Special Education Aid 10-3132 0 267,773 285,089
Equalization Aid 10-3176 0 847,509 870,109
Categorical Security Aid 10-3177 0 35,156 37,185
Categorical Transportation Aid 10-3121 0 19,159 35,694
SUBTOTAL  1,006,204 1,198,214 1,228,077
Adjustment for Prior Year Encumbrances  0 34,210 0
Actual Revenues (Over)/Under Expenditures  84,658 0 0
TOTAL OPERATING BUDGET  5,878,118 6,404,964 6,617,607
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 23,725 17,595 0
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 113,791 109,030 93,033
Other 20-4XXX 17,280 29,316 13,310
TOTAL REVENUES FROM FEDERAL SOURCES  131,071 138,346 106,343
TOTAL GRANTS AND ENTITLEMENTS  154,796 155,941 106,343
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 2 6,593
Transfers from Other Funds 40-5200 171,542 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 300,474 470,973 462,880
Miscellaneous 40-1XXX 6,592 0 0
TOTAL REVENUES FROM LOCAL SOURCES  307,066 470,973 462,880
TOTAL LOCAL REPAYMENT OF DEBT  478,608 470,975 469,473
Actual Revenues (Over)/Under Expenditures  -6,593 0 0
TOTAL REPAYMENT OF DEBT  472,015 470,975 469,473
TOTAL REVENUES/SOURCES  6,504,929 7,031,880 7,193,423

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,115,6332,128,5802,307,011
Special Education 11-2XX-100-XXX887,080796,942805,918
Basic Skills/Remedial 11-230-100-XXX31,61746,01239,999
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX50,63035,14233,586
School Sponsored Athletics 11-402-100-XXX27,59133,50543,001
Support Services:
Tuition 11-000-100-XXX80,025208,020129,837
Attendance and Social Work Services 11-000-211-XXX8,60424,22019,452
Health Services 11-000-213-XXX105,326133,387150,277
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21763,42066,41863,684
Guidance 11-000-218-XXX86,15790,43973,985
Child Study Teams 11-000-219-XXX226,553241,567235,996
Improvement of Instructional Services 11-000-221-XXX16,98118,59048,608
Educational Media Services - School Library 11-000-222-XXX106,136115,33993,128
Instructional Staff Training Services 11-000-223-XXX6,18812,2976,500
General Administration 11-000-230-XXX255,528279,928295,173
School Administration 11-000-240-XXX142,429150,860133,905
Central Svcs & Admin Info Technology 11-000-25X-XXX179,306196,670208,766
Operation and Maintenance of Plant Services 11-000-26X-XXX552,838643,683679,315
Student Transportation Services 11-000-270-XXX124,023241,619141,352
Deposit to Current Expense Emergency Reserve 10-607011,3170
Personal Services - Employee Benefits 11-XXX-XXX-2XX797,253861,9531,079,114
Total Support Services Expenditures 2,750,7673,284,9903,359,092
TOTAL GENERAL CURRENT EXPENSE 5,863,3186,336,4886,588,607
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X038,5640
Facilities Acquisition and Construction Services 12-000-4XX-XXX14,80029,91229,000
TOTAL CAPITAL EXPENDITURES 14,80068,47629,000
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 5,878,1186,404,9646,617,607
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX23,72517,5950
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX113,791109,03093,033
Other Special Projects 20-XXX-XXX-XXX17,28029,31613,310
Total Federal Projects 131,071138,346106,343
TOTAL GRANTS AND ENTITLEMENTS 154,796155,941106,343
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX0470,975469,473
Additional State School Building Aid-Ch.177 40-702-510-XXX472,01500
Total Additional State School Building Aid 472,01500
TOTAL REPAYMENT OF DEBT 472,015470,975469,473
Total Expenditures 6,504,9297,031,8807,193,423

 

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 Budget261,317423,712295,000250,000
  Repayment of Debt26,5956,5930
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1100
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve522,553241,290207,6260
      Tuition Reserve0000
      Current Expense Emergency Reserve0011,31711,317
  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 Cost10,65110,59511,00910,64410,968
Total Classroom Instruction6,7936,7256,8546,4486,767
Classroom-Salaries and Benefits6,3196,3956,4536,0606,332
Classroom-General Supplies and Textbooks282184237220279
Classroom-Purchased Services and Other193146164167157
Total Support Services1,1991,3481,4631,4881,458
Support Services-Salaries and Benefits9631,1571,2331,2261,260
Total Administrative Costs1,2721,2471,3201,3201,318
Administration-Salaries and Benefits1,0091,0191,0451,0441,034
Total Operations and Maintenance of Plant1,2521,1021,2351,2441,265
Operations & Maintenance of Plant-Salary & Ben.420413400444418
Total Food Services Costs00000
Total Extracurricular Costs134172136144159
Total Equipment Costs900700
Employee Benefits as a % of Salaries19.719.520.421.325.7

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
  • 1. ACES (NJASBO) - joined with school districts state-wide through NJSBA
  • and NJASBO for the purpose of group purchasing energy (gas and electric)
  • 2. ACT (NJASBO)-joined with school districts state-wide for the purpose
  • of purchasing communications services (both long distance and local phone
  • service)
  • 3. AESOP-joined with school districts for substitute calling services
  • 4. Burlington County Insurance Pool Joint Insurance Fund - joined with o
  • ther districts for the purchase of property, general liability, worker's
  • compensation, educator's legal liability insurance coverage; includes man
  • y offerings for district safety, health, compliance issues and training.
  • 5. Burlington County Insurance Pool Health Insurance Fund - joined with
  • other districts and municipalities for the purchase of health insurance (
  • prescription). PENDING
  • 6. Gloucester County Special Services School District - joined with over
  • one hundred other districts for software programs for budget and payroll
  • 7. Educational Services Unit of Burlington County - purchasing of O.T.,
  • P.T., and grant writing services along with transportation for non-public
  • and special education students.
  • 8. Medford School District - Joined with other Lenape districts for the
  • purchase of copy paper. Also share busing for special education students,
  • field trips and sporting events.
  • 9. NJ State Contract - participation in pre-bid program for a variety of
  • purchases.
  • 10. Borough of Medford Lakes - Dept. of Public Works provides: snow remov
  • al services for parking areas, fuel for district truck, tree trimming, an
  • d trash removal for Nokomis School at no cost to the district.
  • 11. Medford Lakes Police Dept - participates in D.A.R.E. substance abuse
  • training for students and serves as a SRO to district at no cost.
  • 12. Ed-Data Services- joint purchase of classroom supplies with over 300
  • school districts in the State of New Jersey
  • 13. Lenape Regional School Districts - banking services, trash removal se
  • rvices, professional development(at shared costs).
  • 14. Developed business training partners to offset professional developme
  • nt costs.
  • 15. In the process of developing partnerships with other Lenape district
  • schools for speech and school psychologist services as a shared service a
  • greement

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,949,681 (A)
Estimated Net Taxable Valuation (as of 02/01/2009)233,569,538 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1002.1191 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy5,412,561 (D)
Estimated Net Taxable Valuation (as of 02/01/2009)233,569,538 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1002.3173 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,949,681 (G)
Estimated Equalized Valuation (as of 10/01/2008)491,925,851 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.0062 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy5,412,561 (J)
Estimated Equalized Valuation (as of 10/01/2008)491,925,851 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.1003 (L)