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User Friendly Budgets
2008

ATLANTIC - MULLICA TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time659645659
spacing
Pupils on Roll - Special Full-Time867878
Private School Placements111
spacing
Pupils Sent to Other Dists-Spec Ed Prog655
Pupils Received011
Pupils in State Facilities010

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 46,596 95,000
Transfers from Other Funds 10-5200 1,024 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 3,085,814 3,067,218 3,189,907
Tuition 10-1300 1,861 13,215 11,665
Interest Earned on Capital Reserve Funds 10-1XXX 0 0 1,000
Unrestricted Miscellaneous Revenues 10-1XXX 34,891 24,600 25,735
SUBTOTAL  3,122,566 3,105,033 3,228,307
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 3,250,225 3,250,225 0
Transportation Aid 10-3120 288,968 288,968 0
Special Education Aid 10-3130 713,718 713,718 0
Bilingual Education 10-3140 24,510 24,510 0
Consolidated Aid 10-3195 81,114 80,850 0
Additional Formula Aid 10-3196 115,947 268,900 0
Other State Aids 10-3XXX 61,050 221,958 0
Categorical Special Education Aid 10-3132 0 0 331,884
Equalization Aid 10-3176 0 0 3,989,901
Categorical Security Aid 10-3177 0 0 122,012
Adjustment Aid 10-3178 0 0 930,191
Categorical Transportation Aid 10-3121 0 0 187,057
SUBTOTAL  4,535,532 4,849,129 5,561,045
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 6,267 0 0
SUBTOTAL  6,267 0 0
Adjustment for Prior Year Encumbrances  0 194,291 0
Actual Revenues (Over)/Under Expenditures  257,101 0 0
TOTAL OPERATING BUDGET  7,922,490 8,195,049 8,884,352
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Early Childhood Program Aid 20-3211 418,670 418,670 0
Demonstrably Effective Program Aid 20-3212 269,925 269,925 0
Preschool Education Aid 20-3218 0 0 209,218
Other Restricted Entitlements 20-32XX 27,228 123,500 0
TOTAL REVENUES FROM STATE SOURCES  715,823 812,095 209,218
Revenues from Federal Sources:
Title I 20-4411-4416 207,484 184,620 156,927
I.D.E.A. Part B (Handicapped) 20-4420-4429 171,601 169,177 157,719
Other 20-4XXX 209,147 634,017 311,037
TOTAL REVENUES FROM FEDERAL SOURCES  588,232 987,814 625,683
TOTAL GRANTS AND ENTITLEMENTS  1,304,055 1,799,909 834,901
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 428,248 446,844 439,978
TOTAL REVENUES FROM LOCAL SOURCES  428,248 446,844 439,978
Revenues from State Sources:
Debt Service Aid Type II 40-3160 173,482 172,082 170,694
TOTAL LOCAL REPAYMENT OF DEBT  601,730 618,926 610,672
TOTAL REPAYMENT OF DEBT  601,730 618,926 610,672
TOTAL REVENUES/SOURCES  9,828,275 10,613,884 10,329,925

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,945,6602,916,7663,319,356
Special Education 11-2XX-100-XXX685,727628,000644,112
Basic Skills/Remedial 11-230-100-XXX122,265129,862120,277
Bilingual Education 11-240-100-XXX63,87763,62533,528
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX39,30429,96923,230
School Sponsored Athletics 11-402-100-XXX10,7638,41111,550
Support Services:
Tuition 11-000-100-XXX205,148226,701323,564
Attendance and Social Work Services 11-000-211-XXX4,7945,2825,537
Health Services 11-000-213-XXX78,41182,68391,795
Students - Related & Extraordinary 11-000-216,21778,654104,145100,364
Child Study Teams 11-000-219-XXX178,396201,773255,323
Improvement of Instructional Services 11-000-221-XXX14,27617,497104,428
Educational Media Services - School Library 11-000-222-XXX57,86659,07695,599
Instructional Staff Training Services 11-000-223-XXX4,73623,70025,200
General Administration 11-000-230-XXX261,521287,523285,168
School Administration 11-000-240-XXX289,377309,480309,062
Central Svcs & Admin Info Technology 11-000-25X-XXX182,128182,010172,805
Deposit to Maintenance Reserve 10-606050,0000
Operation and Maintenance of Plant Services 11-000-26X-XXX771,343853,971862,696
Student Transportation Services 11-000-270-XXX437,926423,862428,939
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,438,0491,528,7131,573,819
Food Services 11-000-310-XXX52,26912,00012,000
Total Support Services Expenditures 4,054,8944,318,4164,646,299
TOTAL GENERAL CURRENT EXPENSE 7,922,4908,145,0498,798,352
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604050,0000
Interest Earned on Capital Reserve 10-604001,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX0085,000
TOTAL CAPITAL EXPENDITURES 050,00086,000
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 7,922,4908,195,0498,884,352
GRANTS AND ENTITLEMENTS
Early Childhood Program Aid:
Instruction 20-211-100-XXX278,085294,993131,085
Support Services 20-211-200-XXX140,585123,67778,133
TOTAL EARLY CHILDHOOD PROGRAM AID 418,670418,670209,218
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX182,530182,5300
Support Services 20-212-200-XXX87,39587,3950
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 269,925269,9250
Other State Projects:
Instruction 20-217-100-XXX066,0000
Support Services 20-217-200-XXX057,5000
TOTAL TARA USED TO SUPPORT PROGRAMS 0123,5000
Other Special Projects 20-XXX-XXX-XXX27,22800
Total State Projects 715,823812,095209,218
Federal Projects:
Title I 20-XXX-XXX-XXX207,484184,620156,927
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX171,601169,177157,719
Other Special Projects 20-XXX-XXX-XXX209,147634,017311,037
Total Federal Projects 588,232987,814625,683
TOTAL GRANTS AND ENTITLEMENTS 1,304,0551,799,909834,901
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX601,730618,926610,672
TOTAL REPAYMENT OF DEBT 601,730618,926610,672
Total Expenditures 9,828,27510,613,88410,329,925

 

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 Budget162,786139,615198,019103,019
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0050,00051,000
      Adult Education Programs0000
      Maintenance Reserve0050,00050,000
      Legal Reserve0000
      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 Cost9,59310,80210,62311,41611,201
Total Classroom Instruction5,9597,2727,0727,5107,313
Classroom-Salaries and Benefits5,6887,0146,7717,1777,017
Classroom-General Supplies and Textbooks226226252279245
Classroom-Purchased Services and Other4532495351
Total Support Services8319831,0661,1651,204
Support Services-Salaries and Benefits7519159329601,060
Total Administrative Costs1,1641,2021,2461,3191,277
Administration-Salaries and Benefits9291,0061,0361,1111,069
Total Operations and Maintenance of Plant1,0661,1891,1621,3381,330
Operations & Maintenance of Plant-Salary & Ben.588680667707723
Total Food Services Costs7771161716
Total Extracurricular Costs8386616861
Total Equipment Costs00000
Employee Benefits as a % of Salaries24.526.529.128.428.3

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
  • Shared Services for Administrative Services: Mullica Twp. BOE is engaged
  • in a shared services agreement with Washington Twp. BOE, Burlington Cnty.
  • whereby Mullica provides superintendent and principal services.
  • Shared Services for School Business Services: Mullica Twp. BOE is engaged
  • in a shared services arrangement with Washington Twp. BOE, Burlington Cny
  • under which Mullica provides all business services to include payroll,
  • accounts payable and receivables, school business administration, and
  • Board secretary functions.
  • Shared Services for Child Study Team Services: Mullica Twp. BOE under a
  • shared services agreement provides Washington Twp. BOE the complete
  • spectrum of child study team services to include student evaluations,
  • IEP development and monitoring, behavioral intervention plan development
  • and monitoring, and case management services. Under this agreement
  • the Mullica CST will also develop and monitor the I.D.E.I.A. submission
  • and final reports as well as assist in the processing of the A.S.S.A.
  • Cafeteria Consulting Services: Under a shared services agreement with
  • Washington Twp. BOE, Burlington County, Mullica Twp BOE will provide
  • cafeteria consulting services to include ensuring compliance with all
  • local, state and federal regulations as mandated by the Bureau of
  • Child Nutrition. Mullica Twp. BOE will also track all receipts, review
  • all invoices, submit all requests for federal and state breakfast and
  • lunch reimbursements. Mullica BOE will also monitor menu and ala carte
  • items and the pricing thereof.
  • Contract for Instructional Services: Under a contract with Washington
  • Twp. BOE, Burlington County, the Mullica Twp. BOE will provide special
  • subject instructional services to include Art, Instrumental Music,
  • Foriegn Language, and Technology.
  • Shared Services Agreement for Business Services (continued): Under the
  • shared services agreement for business services with Washington Twp. BOE
  • as defined above, Mullica Twp. BOE will also:
  • Maintain all records and correspondence of the Washington Twp. BOE as per
  • State statutes and manage all financial affairs of the district.
  • Keep all contracts, securities, records and documents of the Board.
  • Serve as the general accountant for the Board and maintain correct and
  • detailed accounting of all financial transactions as prescribed statute.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,189,907 (A)
Estimated Net Taxable Valuation (as of 01/10/2008)288,706,046 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.1049 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,629,885 (D)
Estimated Net Taxable Valuation (as of 01/10/2008)288,706,046 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.2573 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,189,907 (G)
Estimated Equalized Valuation (as of 10/01/2007)598,956,545 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.5326 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,629,885 (J)
Estimated Equalized Valuation (as of 10/01/2007)598,956,545 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.6060 (L)