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User Friendly Budgets
2009

BURLINGTON - NORTHERN BURLINGTON REG

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time1,5571,5231,582
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Pupils on Roll - Special Full-Time264274255
Private School Placements131314
spacing
Pupils Sent to Other Districts-Reg Prog253
Pupils Sent to Other Dists-Spec Ed Prog141419
Pupils Received385
Pupils in State Facilities211

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,795,660 1,520,000
Transfers from Other Funds 10-5200 145,400 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 15,054,234 15,461,943 15,996,421
Tuition 10-1300 93,847 43,554 138,686
Transportation Fees from Other LEAs 10-1420-1440 130,332 140,190 120,000
Interest Earned on Capital Reserve Funds 10-1XXX 22,942 25,200 12,600
Unrestricted Miscellaneous Revenues 10-1XXX 355,222 407,993 252,000
SUBTOTAL  15,656,577 16,078,880 16,519,707
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 8,554,251 0 0
Transportation Aid 10-3120 837,077 0 0
Special Education Aid 10-3130 1,189,476 0 0
Bilingual Education 10-3140 10,476 0 0
Extraordinary Aid 10-3131 36,075 0 0
Consolidated Aid 10-3195 218,123 0 0
Additional Formula Aid 10-3196 661,199 0 0
Other State Aids 10-3XXX 117,183 0 0
Categorical Special Education Aid 10-3132 0 944,387 949,093
Equalization Aid 10-3176 0 10,289,386 9,650,498
Categorical Security Aid 10-3177 0 137,282 140,730
Adjustment Aid 10-3178 0 0 481,750
Categorical Transportation Aid 10-3121 0 735,334 884,318
SUBTOTAL  11,623,860 12,106,389 12,106,389
Revenues from Federal Sources:
IMPACT Aid 10-4100 1,345,104 744,588 891,583
SUBTOTAL  1,345,104 744,588 891,583
Adjustment for Prior Year Encumbrances  0 2,071,169 0
Actual Revenues (Over)/Under Expenditures  499,446 0 0
TOTAL OPERATING BUDGET  29,270,387 32,796,686 31,037,679
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 224,787 2,943 2,943
TOTAL REVENUES FROM STATE SOURCES  224,787 2,943 2,943
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 348,884 342,317 349,457
Other 20-4XXX 72,017 47,968 47,968
TOTAL REVENUES FROM FEDERAL SOURCES  420,901 390,285 397,425
TOTAL GRANTS AND ENTITLEMENTS  645,688 393,228 400,368
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 1,730,229 1,772,714 1,777,183
TOTAL REVENUES FROM LOCAL SOURCES  1,730,229 1,772,714 1,777,183
Revenues from State Sources:
Debt Service Aid Type II 40-3160 724,223 733,237 741,168
TOTAL LOCAL REPAYMENT OF DEBT  2,454,452 2,505,951 2,518,351
Actual Revenues (Over)/Under Expenditures  36,174 0 0
TOTAL REPAYMENT OF DEBT  2,490,626 2,505,951 2,518,351
TOTAL REVENUES/SOURCES  32,406,701 35,695,865 33,956,398

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX8,495,7609,310,4609,289,193
Special Education 11-2XX-100-XXX1,564,1201,717,5891,665,902
Basic Skills/Remedial 11-230-100-XXX250,276274,762337,796
Bilingual Education 11-240-100-XXX97800
Vocational Programs - Local 11-3XX-100-XXX377,062407,160417,035
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX234,523274,062280,987
School Sponsored Athletics 11-402-100-XXX640,295682,501698,845
Community Services Programs/Operations 11-800-330-XXX2,2352,275275
Support Services:
Tuition 11-000-100-XXX917,9191,193,2571,143,128
Attendance and Social Work Services 11-000-211-XXX136,414165,047170,300
Health Services 11-000-213-XXX315,026334,608308,778
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217369,974510,643569,856
Guidance 11-000-218-XXX647,491772,838700,756
Child Study Teams 11-000-219-XXX648,425664,586704,462
Improvement of Instructional Services 11-000-221-XXX385,700421,168443,624
Educational Media Services - School Library 11-000-222-XXX193,647199,156202,253
Instructional Staff Training Services 11-000-223-XXX189,247231,023286,991
General Administration 11-000-230-XXX641,972852,592704,208
School Administration 11-000-240-XXX1,246,5881,296,5641,272,792
Central Svcs & Admin Info Technology 11-000-25X-XXX393,768449,491468,866
Operation and Maintenance of Plant Services 11-000-26X-XXX3,495,7963,752,3933,325,068
Student Transportation Services 11-000-270-XXX1,828,8481,856,5381,884,780
Deposit to Current Expense Emergency Reserve 10-607025,00025,000
Personal Services - Employee Benefits 11-XXX-XXX-2XX4,985,9555,845,2085,933,889
Food Services 11-000-310-XXX9,0005,0000
Total Support Services Expenditures 16,405,77018,550,11218,119,751
TOTAL GENERAL CURRENT EXPENSE 27,971,01931,243,92130,834,784
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604025,20012,600
Equipment 12-XXX-XXX-73X779,803485,799180,685
Facilities Acquisition and Construction Services 12-000-4XX-XXX510,7411,030,5880
TOTAL CAPITAL EXPENDITURES 1,290,5441,541,587193,285
SPECIAL SCHOOLS
Adult Education - Local:
Instruction 13-602-100-XXX8,82411,1789,610
Total Adult Education - Local 8,82411,1789,610
TOTAL SPECIAL SCHOOLS 8,82411,1789,610
OPERATING BUDGET GRAND TOTAL 29,270,38732,796,68631,037,679
GRANTS AND ENTITLEMENTS
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX935950950
Nonpublic Auxiliary Services 20-XXX-XXX-XXX26,07700
Nonpublic Handicapped Services 20-XXX-XXX-XXX20,74900
Nonpublic Nursing Services 20-XXX-XXX-XXX01,3131,313
Nonpublic Technology Initiative 20-XXX-XXX-XXX720680680
Other Special Projects 20-XXX-XXX-XXX176,30600
Total State Projects 224,7872,9432,943
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX348,884342,317349,457
Other Special Projects 20-XXX-XXX-XXX72,01747,96847,968
Total Federal Projects 420,901390,285397,425
TOTAL GRANTS AND ENTITLEMENTS 645,688393,228400,368
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,490,6262,505,9512,518,351
TOTAL REPAYMENT OF DEBT 2,490,6262,505,9512,518,351
Total Expenditures 32,406,70135,695,86533,956,398

 

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 Budget2,297,9731,981,8201,981,8201,530,356
  Repayment of Debt36,174000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve662,870685,812698,412711,012
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve3,470,1363,259,6961,464,036395,500
      Tuition Reserve0000
      Current Expense Emergency Reserve025,00050,00075,000
  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 Cost12,56713,47614,66115,37914,799
Total Classroom Instruction6,9757,2397,9758,2338,071
Classroom-Salaries and Benefits6,6266,8667,5747,7837,657
Classroom-General Supplies and Textbooks266273239265239
Classroom-Purchased Services and Other82100162185174
Total Support Services1,8712,0292,3202,4022,395
Support Services-Salaries and Benefits1,7041,8582,1232,1802,162
Total Administrative Costs1,4461,5111,6521,7521,639
Administration-Salaries and Benefits1,2041,2891,3611,4041,386
Total Operations and Maintenance of Plant1,7692,1732,1502,4092,113
Operations & Maintenance of Plant-Salary & Ben.8499361,0211,0651,050
Total Food Services Costs85330
Total Extracurricular Costs479495536556557
Total Equipment Costs26242512827098
Employee Benefits as a % of Salaries29.229.230.931.531.6

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
  • ACES (NJASBO) Electric Jointure
  • ACT (NJASBO) Phone Services Jointure
  • BCIP JIF Joint Insurance Fund
  • BCSSD ESU - OT,PT, Speech services
  • NBCRSD Technology Services - Shared Technology services with Elementary
  • Constituent School Districts
  • NBCRSD Transportation Services - Shared Transportation services with
  • Elementary Constituent School Districts
  • Pittsgrove School District - Jointure for paper and office supplies
  • Facilities Services - Shared facility in exchnage for shared maintenance
  • of school buses with North Hanover Elementary School District
  • Facilities Management Services - Shared maintenance and capital project
  • services with Elementary Constituent School Districts
  • Duplicating Services - shared copying services with Elementary Constituen
  • t School Districts.
  • Transportation Routing Services - Provide transportation routing of stude
  • nts & DRTRS reporting for Elementary Constituent School Districts
  • Payroll Services - Provide payroll & personnel services to Springfield
  • ELementary School District.

 

Estimated Tax Rate Information
CHESTERFIELD
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,152,389 (A)
Estimated Net Taxable Valuation (as of 02/01/2009)758,872,285 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.4154 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,502,616 (D)
Estimated Net Taxable Valuation (as of 02/01/2009)758,872,285 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.4616 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,152,389 (G)
Estimated Equalized Valuation (as of 10/01/2008)671,382,763 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.4695 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,502,616 (J)
Estimated Equalized Valuation (as of 10/01/2008)671,382,763 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.5217 (L)
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MANSFIELD TWP
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy7,575,627 (A)
Estimated Net Taxable Valuation (as of 02/01/2009)1,310,057,404 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.5783 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy8,417,270 (D)
Estimated Net Taxable Valuation (as of 02/01/2009)1,310,057,404 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.6425 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy7,575,627 (G)
Estimated Equalized Valuation (as of 10/01/2008)1,349,939,972 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.5612 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy8,417,270 (J)
Estimated Equalized Valuation (as of 10/01/2008)1,349,939,972 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.6235 (L)
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NORTH HANOVER TWP
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,517,320 (A)
Estimated Net Taxable Valuation (as of 02/01/2009)237,185,346 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.0613 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,796,992 (D)
Estimated Net Taxable Valuation (as of 02/01/2009)237,185,346 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.1792 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,517,320 (G)
Estimated Equalized Valuation (as of 10/01/2008)556,802,474 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.4521 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,796,992 (J)
Estimated Equalized Valuation (as of 10/01/2008)556,802,474 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.5023 (L)
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SPRINGFIELD TWP
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,751,084 (A)
Estimated Net Taxable Valuation (as of 02/01/2009)445,051,579 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.6181 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,056,726 (D)
Estimated Net Taxable Valuation (as of 02/01/2009)445,051,579 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.6868 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,751,084 (G)
Estimated Equalized Valuation (as of 10/01/2008)499,028,839 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.5513 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,056,726 (J)
Estimated Equalized Valuation (as of 10/01/2008)499,028,839 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.6125 (L)