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User Friendly Budgets
2008

BURLINGTON - LUMBERTON TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time1,4541,4401,462
spacing
Pupils on Roll - Special Full-Time286287287
Private School Placements242126
spacing
Pupils Sent to Other Dists-Spec Ed Prog101011
Pupils Received030

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,568,793 1,378,425
Revenues from Local Sources:
Local Tax Levy 10-1210 11,730,134 11,742,567 11,640,334
Tuition 10-1300 3,347 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 33 0 15
Unrestricted Miscellaneous Revenues 10-1XXX 238,998 125,000 115,000
SUBTOTAL  11,972,512 11,867,567 11,755,349
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 5,129,564 5,129,564 0
Transportation Aid 10-3120 304,659 304,659 0
Special Education Aid 10-3130 1,020,025 1,020,025 0
Bilingual Education 10-3140 36,082 36,082 0
Extraordinary Aid 10-3131 29,916 0 0
Consolidated Aid 10-3195 195,082 195,082 0
Additional Formula Aid 10-3196 201,760 413,228 0
Other State Aids 10-3XXX 132,768 121,864 0
Categorical Special Education Aid 10-3132 0 0 870,006
Equalization Aid 10-3176 0 0 7,346,308
Categorical Security Aid 10-3177 0 0 132,765
Categorical Transportation Aid 10-3121 0 0 348,982
SUBTOTAL  7,049,856 7,220,504 8,698,061
Adjustment for Prior Year Encumbrances  0 99,074 0
Actual Revenues (Over)/Under Expenditures  298,919 0 0
TOTAL OPERATING BUDGET  19,321,287 20,755,938 21,831,835
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Instructional Supplement Aid 20-3214 39,906 39,906 0
Other Restricted Entitlements 20-32XX 6,016 6,231 5,700
TOTAL REVENUES FROM STATE SOURCES  45,922 46,137 5,700
Revenues from Federal Sources:
Title I 20-4411-4416 95,897 78,439 70,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 332,803 395,393 350,000
Other 20-4XXX 87,490 43,448 40,000
TOTAL REVENUES FROM FEDERAL SOURCES  516,190 517,280 460,000
TOTAL GRANTS AND ENTITLEMENTS  562,112 563,417 465,700
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 838 0
Revenues from Local Sources:
Local Tax Levy 40-1210 1,724,154 1,841,871 1,800,667
TOTAL REVENUES FROM LOCAL SOURCES  1,724,154 1,841,871 1,800,667
Revenues from State Sources:
Debt Service Aid Type II 40-3160 1,058,993 974,305 1,031,351
TOTAL LOCAL REPAYMENT OF DEBT  2,783,147 2,817,014 2,832,018
TOTAL REPAYMENT OF DEBT  2,783,147 2,817,014 2,832,018
TOTAL REVENUES/SOURCES  22,666,546 24,136,369 25,129,553

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX5,643,5565,795,2976,092,240
Special Education 11-2XX-100-XXX2,211,1422,384,0582,460,036
Basic Skills/Remedial 11-230-100-XXX277,472344,210354,806
Bilingual Education 11-240-100-XXX61,46772,37171,814
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX65,22681,64295,773
School Sponsored Athletics 11-402-100-XXX34,86848,02351,298
Support Services:
Tuition 11-000-100-XXX835,688916,459901,000
Health Services 11-000-213-XXX228,614246,677260,145
Students - Related & Extraordinary 11-000-216,217441,833444,889477,023
Guidance 11-000-218-XXX308,239329,298339,852
Child Study Teams 11-000-219-XXX520,640582,607589,759
Improvement of Instructional Services 11-000-221-XXX38,73839,90141,100
Educational Media Services - School Library 11-000-222-XXX256,486250,265278,651
Instructional Staff Training Services 11-000-223-XXX74,16488,400111,445
General Administration 11-000-230-XXX503,243675,830614,907
School Administration 11-000-240-XXX737,943798,068805,259
Central Svcs & Admin Info Technology 11-000-25X-XXX616,497740,360751,298
Operation and Maintenance of Plant Services 11-000-26X-XXX1,840,0682,168,8372,273,594
Student Transportation Services 11-000-270-XXX1,090,0431,008,4781,067,675
Personal Services - Employee Benefits 11-XXX-XXX-2XX3,232,2963,626,6984,034,000
Total Support Services Expenditures 10,724,49211,916,76712,545,708
TOTAL GENERAL CURRENT EXPENSE 19,018,22320,642,36821,671,675
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040015
Equipment 12-XXX-XXX-73X28,767113,570110,200
Facilities Acquisition and Construction Services 12-000-4XX-XXX274,297049,945
TOTAL CAPITAL EXPENDITURES 303,064113,570160,160
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 19,321,28720,755,93821,831,835
GRANTS AND ENTITLEMENTS
Instructional Supplement Aid:
Instruction 20-214-100-XXX39,90639,9060
TOTAL INSTRUCTIONAL SUPPLEMENT AID 39,90639,9060
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX1,7972,0122,000
Nonpublic Nursing Services 20-XXX-XXX-XXX2,2692,7792,500
Nonpublic Technology Initiative 20-XXX-XXX-XXX01,4401,200
Other Special Projects 20-XXX-XXX-XXX1,95000
Total State Projects 45,92246,1375,700
Federal Projects:
Title I 20-XXX-XXX-XXX95,89778,43970,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX332,803395,393350,000
Other Special Projects 20-XXX-XXX-XXX87,49043,44840,000
Total Federal Projects 516,190517,280460,000
TOTAL GRANTS AND ENTITLEMENTS 562,112563,417465,700
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,783,1472,817,0142,832,018
TOTAL REPAYMENT OF DEBT 2,783,1472,817,0142,832,018
Total Expenditures 22,666,54624,136,36925,129,553

 

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 Budget384,794571,676427,246413,137
  Repayment of Debt83883800
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve732765765780
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve3,308,2292,788,6791,364,3160
      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 Cost9,5439,83610,55610,85211,260
Total Classroom Instruction5,8915,9626,2396,3696,633
Classroom-Salaries and Benefits5,5025,7625,9376,0746,277
Classroom-General Supplies and Textbooks350161238244293
Classroom-Purchased Services and Other3939635164
Total Support Services1,2381,3341,4211,4511,535
Support Services-Salaries and Benefits1,1241,2171,3001,3471,403
Total Administrative Costs1,2041,2951,4571,5421,531
Administration-Salaries and Benefits1,0151,0951,1501,1941,236
Total Operations and Maintenance of Plant1,1441,1741,3481,3971,454
Operations & Maintenance of Plant-Salary & Ben.513546620624646
Total Food Services Costs00000
Total Extracurricular Costs68729194106
Total Equipment Costs417646663
Employee Benefits as a % of Salaries26.927.228.829.131.4

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
  • Education Data Services Bidding of General School and Custodial Supplies
  • Member of the Burlington County Insurance Pool for all Non-Medical Insura
  • nce
  • Member of South Jersey Health Insurance Fund for all Medical Insurances
  • Utilize South Jersey Technology Partnership for Computer Technical Assist
  • ance through Sterling High School
  • Member of ACES
  • Contract with ATX Communications for Telephone Services (same rate as ACT
  • without any upfront costs for line installation)
  • Utilize all applicable E-Rate Funding
  • Utilize Pittsgrove Board of Education for copy paper purchases
  • Utilize the services of Burlington County Education Services Unit for som
  • e transportation and special education services
  • Utilize Lumberton Township for gasoline for 4 district vehicles
  • Lumberton Township utilizes a parcel of district property for recycling a
  • rea
  • Township Recreation Department utilizes all indoor/outdoor space free of
  • charge for all recreational programs

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy11,640,334 (A)
Estimated Net Taxable Valuation (as of 03/04/2008)1,435,259,193 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.8110 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy13,441,001 (D)
Estimated Net Taxable Valuation (as of 03/04/2008)1,435,259,193 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.9365 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy11,640,334 (G)
Estimated Equalized Valuation (as of 10/01/2007)1,509,851,020 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.7710 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy13,441,001 (J)
Estimated Equalized Valuation (as of 10/01/2007)1,509,851,020 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.8902 (L)