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User Friendly Budgets
2010

BURLINGTON - LUMBERTON TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time1,3991,3401,322
spacing
Pupils on Roll - Special Full-Time287339339
Private School Placements15813
spacing
Pupils Sent to Contracted Preschool Prog0011
Pupils Sent to Other Dists-Spec Ed Prog131716
Pupils Received030

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,605,954 2,000,000
Budgeted Fund Bal - Deposit to Capital Reserve 10-303 0 200,000 0
Revenues from Local Sources:
Local Tax Levy 10-1210 11,640,334 11,663,728 11,692,738
Tuition 10-1300 7,891 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 19 10 1,000
Unrestricted Miscellaneous Revenues 10-1XXX 48,049 60,000 30,000
SUBTOTAL  11,696,293 11,723,738 11,723,738
Revenues from State Sources:
Extraordinary Aid 10-3131 74,862 0 0
Other State Aids 10-3XXX 18,444 0 0
Categorical Special Education Aid 10-3132 870,006 862,484 705,481
Equalization Aid 10-3176 7,267,222 5,584,002 6,881,830
Categorical Security Aid 10-3177 132,765 128,567 0
Adjustment Aid 10-3178 0 498,140 0
Categorical Transportation Aid 10-3121 348,982 387,081 0
SUBTOTAL  8,712,281 7,460,274 7,587,311
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 13,942 22,969
Equalization Aid - ARRA ESF 16-4520 0 1,191,656 0
Equalization Aid - ARRA GSF 17-4521 0 46,131 0
SUBTOTAL  0 1,251,729 22,969
Adjustment for Prior Year Encumbrances  0 225,285 0
Actual Revenues (Over)/Under Expenditures  -785,197 0 0
TOTAL OPERATING BUDGET  19,623,377 22,466,980 21,334,018
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 4,815 2,135 2,135
TOTAL REVENUES FROM STATE SOURCES  4,815 2,135 2,135
Revenues from Federal Sources:
Title I 20-4411-4416 79,610 86,653 73,500
I.D.E.A. Part B (Handicapped) 20-4420-4429 374,478 394,854 335,000
Other 20-4XXX 70,675 453,582 450,000
TOTAL REVENUES FROM FEDERAL SOURCES  524,763 935,089 858,500
TOTAL GRANTS AND ENTITLEMENTS  529,578 937,224 860,635
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 28,387 2
Revenues from Local Sources:
Local Tax Levy 40-1210 1,800,667 1,839,260 2,018,353
TOTAL REVENUES FROM LOCAL SOURCES  1,800,667 1,839,260 2,018,353
Revenues from State Sources:
Debt Service Aid Type II 40-3160 1,031,351 1,084,970 931,091
TOTAL LOCAL REPAYMENT OF DEBT  2,832,018 2,952,617 2,949,446
Actual Revenues (Over)/Under Expenditures  -2 0 0
TOTAL REPAYMENT OF DEBT  2,832,016 2,952,617 2,949,446
TOTAL REVENUES/SOURCES  22,984,971 26,356,821 25,144,099
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  22,984,971 26,356,821 25,144,099

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX5,785,7566,140,1055,702,601
Special Education 11-2XX-100-XXX2,475,3682,492,9322,274,052
Basic Skills/Remedial 11-230-100-XXX326,510365,278332,414
Bilingual Education 11-240-100-XXX72,52380,29183,263
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX73,13387,22072,243
School Sponsored Athletics 11-402-100-XXX41,81055,53650,767
Support Services:
Tuition 11-000-100-XXX852,065803,692992,500
Health Services 11-000-213-XXX239,601261,792187,137
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217449,331510,110527,825
Guidance 11-000-218-XXX330,016356,193372,375
Child Study Teams 11-000-219-XXX529,064669,564658,258
Improvement of Instructional Services 11-000-221-XXX41,768109,60644,006
Educational Media Services - School Library 11-000-222-XXX254,759269,932196,462
Instructional Staff Training Services 11-000-223-XXX80,711108,46289,093
General Administration 11-000-230-XXX506,552654,478483,136
School Administration 11-000-240-XXX791,091897,953813,248
Central Svcs & Admin Info Technology 11-000-25X-XXX653,292792,635675,272
Operation and Maintenance of Plant Services 11-000-26X-XXX2,114,7812,226,6932,308,657
Student Transportation Services 11-000-270-XXX986,0171,042,1871,092,595
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,929,8804,197,1434,284,742
Total Support Services Expenditures 10,758,92812,900,44012,725,306
TOTAL GENERAL CURRENT EXPENSE 19,534,02822,121,80221,240,646
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-6040200,0000
Interest Earned on Capital Reserve 10-6040101,000
Equipment 12-XXX-XXX-73X39,40493,53535,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX49,94551,63357,372
TOTAL CAPITAL EXPENDITURES 89,349345,17893,372
OPERATING BUDGET GRAND TOTAL 19,623,37722,466,98021,334,018
SPECIAL GRANTS AND ENTITLEMENTS
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX1,465977977
Nonpublic Nursing Services 20-XXX-XXX-XXX2,4701,1581,158
Nonpublic Technology Initiative 20-XXX-XXX-XXX88000
Total State Projects 4,8152,1352,135
Federal Projects:
Title I 20-XXX-XXX-XXX79,61086,65373,500
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX374,478394,854335,000
Other Special Projects 20-XXX-XXX-XXX70,675453,582450,000
Total Federal Projects 524,763935,089858,500
TOTAL GRANTS AND ENTITLEMENTS 529,578937,224860,635
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,832,0162,952,6172,949,446
TOTAL REPAYMENT OF DEBT 2,832,0162,952,6172,949,446
Total Expenditures 22,984,97126,356,82125,144,099
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 22,984,97126,356,82125,144,099

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/08
Audited
Balance
6/30/09
Estimated
Balance
6/30/10
Estimated
Balance
6/30/11
Unassigned:
  General Operating Budget443,331685,774928,466421,434
  Repayment of Debt28,38728,38920
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve787200,806400,816401,816
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve2,970,2703,098,9221,492,9680
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2007-08
Actual
2008-09
Actual
2009-10
Original
Budget
2009-10
Revised
Budget
2010-11
Proposed
Budget
Total Comparative Per Pupil Cost10,17910,42511,94712,07211,529
Total Classroom Instruction6,0406,2357,0287,0106,712
Classroom-Salaries and Benefits5,7835,9586,7016,6846,458
Classroom-General Supplies and Textbooks199223258257218
Classroom-Purchased Services and Other5854706936
Total Support Services1,4051,3811,6911,7491,640
Support Services-Salaries and Benefits1,2941,3001,5621,6171,521
Total Administrative Costs1,3461,3711,5921,7201,509
Administration-Salaries and Benefits1,1361,1781,3041,3661,269
Legal Costs00445955
Total Operations and Maintenance of Plant1,3151,3571,5281,4851,571
Operations & Maintenance of Plant-Salary & Ben.569582677660704
Total Food Services Costs00000
Total Extracurricular Costs738210810897
Total Equipment Costs823405621
Employee Benefits as a % of Salaries26.323.430.531.534.6

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2010 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 2009-10 revised appropriations and 2010-11 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
  • Educational Data Services for General Classroom Supplies, Art Supplies,
  • Physical Education Supplies and Custodial Supplies
  • E-Rate participation
  • ACES for natural gas consortium
  • Vendor who matches rates offered by ACT for telephone charges
  • Burlington County Educational Services Unit for all Special Education
  • Transportation, Aid in Lieu of Payments, Non-Public Transportation, some
  • OT/PT/Speech Services for out of district students
  • All copy paper purchased through a cooperative through Pittsgrove
  • School District or Educational Data Services, whichever is cheaper
  • Township collects trash without charge
  • Township assists the district with snow plowing
  • Township purchases gasoline for district vehicles without charge
  • District permits township to use facilities free of charge for
  • recreational activities
  • School Resource Officer is partially paid by Township since she is
  • also a Lumberton Township Police Officer
  • District has a successful before/after school program that we run at
  • the Mt. Holly Schools as well as Lumberton Enterprise Fund
  • Member of the Burlington County Insurance Pool Joint Insurance Fund for
  • all property & liability and workers' compensation insurances
  • Member of the SEHBP as of May 1, 2009 for medical and prescription
  • coverages
  • Permit the Township to use a vacant piece of property as recycling
  • center for the Township free of charge
  • Rancocas Valley Regional High School sending districts Superintendents
  • meet on a monthly basis to share ideas and review issues effecting
  • all districts
  • Rancocas Valley Regional High School sending districts curriculum people
  • meet on a regular basis to discuss curriculum issues
  • Participating in SEMI because we continue to have more than 30
  • qualifying students
  • District utilizes the South Jersey Technology Partnership through
  • Sterling Regional High School for IT Consultants and some computer
  • supplies
  • District bids out all transportation routes and has been able to tier
  • 3 schools together. The other school is tiered with Lenape Regional
  • High School through the contracted vendor
  • District utilizes the services of Source4Teachers for sub teachers
  • after our own sub list is exhausted

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy11,692,738 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)1,449,067,184 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.8069 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy13,711,091 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)1,449,067,184 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.9462 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy11,692,738 (G)
Estimated Equalized Valuation (as of 10/01/2009)1,517,718,079 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.7704 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy13,711,091 (J)
Estimated Equalized Valuation (as of 10/01/2009)1,517,718,079 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.9034 (L)

 

Administrative Salaries
Employee Name: Frank J. Logandro 
Job TitleSuperintendent 
Base Annual Salary182,158 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2005 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances13,600 
Bonuses
Stipends300 
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other4,402 
  Retirement Plans
Contractual Post-Employment Benefits Amount101,763 
  Description of: 
   Buyback of Sick Days at the End of Contract50% of per diem rate 
   Buyback of Vacation Days at the End of Contractper diem rate for all days 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Mark Leung 
Job TitleInformation Technology 
Base Annual Salary103,147 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2008 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances5,780 
Bonuses
Stipends300 
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other500 
  Retirement Plans
Contractual Post-Employment Benefits Amount22,934 
  Description of: 
   Buyback of Sick Days at the End of ContractSick Leave Maximum 
   Buyback of Vacation Days at the End of ContractUp to 20 unused vacation days 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Terrence Healey 
Job TitleAssistant Superintendent 
Base Annual Salary132,029 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances5,300 
Bonuses
Stipends300 
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,000 
  Retirement Plans
Contractual Post-Employment Benefits Amount35,312 
  Description of: 
   Buyback of Sick Days at the End of ContractSick Leave at Retirement Maximum 
   Buyback of Vacation Days at the End of ContractVacation buyback at separation 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Thomas J. Fanuka 
Job TitleBusiness Administrator 
Base Annual Salary139,992 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances5,800 
Bonuses1,000 
Stipends300 
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,400 
  Retirement Plans
Contractual Post-Employment Benefits Amount49,887 
  Description of: 
   Buyback of Sick Days at the End of Contract189 days at $150/day 
   Buyback of Vacation Days at the End of Contract40 Vacation Days at per diem rate 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments