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User Friendly Budgets
2009

BURLINGTON - PEMBERTON TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time4,2714,2774,309
spacing
Pupils on Roll - Special Full-Time761733737
Private School Placements585959
spacing
Pupils Sent to Contracted Preschool Prog193162170
Pupils Sent to Other Districts-Reg Prog733
Pupils Sent to Other Dists-Spec Ed Prog606060
Pupils Received180197186
Pupils in State Facilities1080

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 2,141,430 1,909,168
Withdrawal from Tuition Reserve-for Tuition adj. 10-311 0 212,801 80,467
Revenues from Local Sources:
Local Tax Levy 10-1210 10,953,343 10,953,343 10,953,343
Tuition 10-1300 1,784,303 1,995,076 2,267,796
Transportation Fees from Other LEAs 10-1420-1440 208,609 190,000 200,000
Interest Earned on Maintenance Reserve 10-1XXX 0 0 34,000
Interest Earned on Capital Reserve Funds 10-1XXX 0 61,546 70,420
Unrestricted Miscellaneous Revenues 10-1XXX 1,285,865 550,000 314,000
SUBTOTAL  14,232,120 13,749,965 13,839,559
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 30,767,039 0 0
Supplemental Core Curriculum Standards Aid 10-3112 2,250,521 0 0
Education Opportunity Aid 10-3117 34,902,963 0 0
Discretionary Education Opportunity Aid 10-3118 2,398,441 0 0
Transportation Aid 10-3120 2,732,774 0 0
Special Education Aid 10-3130 5,879,753 0 0
Bilingual Education 10-3140 52,452 0 0
Stabilization Aid 10-3171 1,029,280 0 0
Extraordinary Aid 10-3131 112,892 112,368 112,368
Consolidated Aid 10-3195 619,260 0 0
Other State Aids 10-3XXX 17,328 0 0
Categorical Special Education Aid 10-3132 0 2,277,609 2,316,798
Equalization Aid 10-3176 0 40,701,346 41,496,226
Categorical Security Aid 10-3177 0 1,078,177 1,105,318
Adjustment Aid 10-3178 0 37,294,212 35,886,397
Categorical Transportation Aid 10-3121 0 1,809,476 2,356,081
SUBTOTAL  80,762,703 83,273,188 83,273,188
Revenues from Federal Sources:
IMPACT Aid 10-4100 743,935 400,000 499,000
Medicaid Reimbursement 10-4200 187,341 100,000 131,408
SUBTOTAL  931,276 500,000 630,408
Adjustment for Prior Year Encumbrances  0 1,185,199 0
Actual Revenues (Over)/Under Expenditures  -2,666,094 0 0
TOTAL OPERATING BUDGET  93,260,005 101,062,583 99,732,790
GRANTS AND ENTITLEMENTS
Tuition from LEAs - Preschool 20-1320 0 0 490,000
Revenues from State Sources:
Early Childhood Program Aid 20-3211 5,509,383 0 0
Demonstrably Effective Program Aid 20-3212 1,292,724 0 0
Preschool Education Aid 20-3218 0 6,164,851 6,979,675
Other Restricted Entitlements 20-32XX 4,963 0 0
TOTAL REVENUES FROM STATE SOURCES  6,807,070 6,164,851 6,979,675
Revenues from Federal Sources:
Title I 20-4411-4416 1,059,974 847,024 847,024
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,683,492 1,503,770 1,503,770
Adult Basic Education 20-4440 31,453 33,500 33,500
Other 20-4XXX 898,571 54,000 400,000
TOTAL REVENUES FROM FEDERAL SOURCES  3,673,490 2,438,294 2,784,294
Transfers from Operating Budget-PreK 20-5200 233,188 0 0
TOTAL GRANTS AND ENTITLEMENTS  10,713,748 8,603,145 10,253,969
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 505,130 506,083 504,003
TOTAL REVENUES FROM LOCAL SOURCES  505,130 506,083 504,003
Revenues from State Sources:
Debt Service Aid Type II 40-3160 951,620 953,417 949,497
TOTAL LOCAL REPAYMENT OF DEBT  1,456,750 1,459,500 1,453,500
TOTAL REPAYMENT OF DEBT  1,456,750 1,459,500 1,453,500
TOTAL REVENUES/SOURCES  105,430,503 111,125,228 111,440,259
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Operating Budget-PreK 20-5200 233,188 0 0
TOTAL REVENUES/SOURCES NET OF TRANSFERS  105,197,315 111,125,228 111,440,259

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,932,8542,091,3931,704,076
Special Education 11-2XX-100-XXX382,941297,027429,502
Basic Skills/Remedial 11-230-100-XXX23,46826,98012,060
Bilingual Education 11-240-100-XXX2,1685001,915
Vocational Programs - Local 11-3XX-100-XXX28,69832,67210,926
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX10,21140,52240,500
School Sponsored Athletics 11-402-100-XXX424,142435,628439,659
Other Instructional Programs 11-4XX-100-XXX2,56500
Support Services:
Tuition 11-000-100-XXX3,354,1164,015,8733,838,326
Attendance and Social Work Services 11-000-211-XXX99,618107,094193,857
Health Services 11-000-213-XXX201,484215,474221,041
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2171,629,9121,840,6941,876,203
Guidance 11-000-218-XXX101,621367,350204,574
Child Study Teams 11-000-219-XXX2,441,4092,665,6872,674,949
Improvement of Instructional Services 11-000-221-XXX1,417,7821,273,8251,256,394
Educational Media Services - School Library 11-000-222-XXX671,1261,088,8181,140,531
General Administration 11-000-230-XXX1,090,035963,460845,897
School Administration 11-000-240-XXX96,08475,51471,644
Central Svcs & Admin Info Technology 11-000-25X-XXX1,725,1061,878,5332,053,906
Interest Earned on Maintenance Reserve 10-6060034,000
Operation and Maintenance of Plant Services 11-000-26X-XXX7,819,0278,148,7748,386,275
Student Transportation Services 11-000-270-XXX4,601,1914,859,2354,780,385
Personal Services - Employee Benefits 11-XXX-XXX-2XX4,128,5195,342,4064,529,582
Food Services 11-000-310-XXX200,000100,0000
Total Support Services Expenditures 29,577,03032,942,73732,073,564
TOTAL GENERAL CURRENT EXPENSE 32,384,07735,867,45934,746,202
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604061,54670,420
Equipment 12-XXX-XXX-73X1,278,543821,341548,409
Facilities Acquisition and Construction Services 12-000-4XX-XXX1,063,711863,989500,000
TOTAL CAPITAL EXPENDITURES 2,342,2541,746,8761,118,829
SPECIAL SCHOOLS
Adult Education - Local:
Instruction 13-602-100-XXX8,64118,00011,220
Support Services 13-602-200-XXX07,0005,780
Total Adult Education - Local 8,64125,00017,000
Evening School for the Foreign Born - Local:
Instruction 13-631-100-XXX03,9003,900
Total Evening School for Foreign-Born - Local 03,9003,900
TOTAL SPECIAL SCHOOLS 8,64128,90020,900
General Fund Contribution to SBB 10-000-520-93058,525,03363,419,34863,846,859
OPERATING BUDGET GRAND TOTAL 93,260,005101,062,58399,732,790
GRANTS AND ENTITLEMENTS
Early Childhood Program Aid:
Instruction 20-218-100-XXX4,220,5864,643,5133,345,474
Support Services 20-218-200-XXX1,521,9851,519,2344,124,201
Facilities Acquisition and Construction Services 20-218-400-XXX02,1040
TOTAL PRESCHOOL EDUCATION AID 5,742,5716,164,8517,469,675
Demonstrably Effective Program Aid:
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 000
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX4,96300
Total State Projects 5,747,5346,164,8517,469,675
Federal Projects:
Title I 20-XXX-XXX-XXX1,059,974847,024847,024
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,683,4921,503,7701,503,770
Adult Basic Education 20-XXX-XXX-XXX31,45333,50033,500
Other Special Projects 20-XXX-XXX-XXX898,57154,000400,000
Total Federal Projects 3,673,4902,438,2942,784,294
Grant & Entitlements Cont to SBB 20-XXX-XXX-9301,292,72400
TOTAL GRANTS AND ENTITLEMENTS 10,713,7488,603,14510,253,969
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,456,7501,459,5001,453,500
TOTAL REPAYMENT OF DEBT 1,456,7501,459,5001,453,500
Total Expenditures 105,430,503111,125,228111,440,259

 

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 Budget5,654,1825,116,2322,974,8021,065,634
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve2,421,1954,036,7894,398,3354,468,755
      Adult Education Programs0000
      Maintenance Reserve0500,0001,700,0001,734,000
      Legal Reserve210,795000
      Tuition Reserve293,268455,828243,027162,560
      Current Expense Emergency Reserve0983,703983,703983,703
  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 Cost16,10617,20818,97019,27418,882
Total Classroom Instruction9,57710,25011,43511,67811,269
Classroom-Salaries and Benefits8,7309,43210,47110,73410,729
Classroom-General Supplies and Textbooks394336408430385
Classroom-Purchased Services and Other452482556513155
Total Support Services2,9593,0253,3913,4003,406
Support Services-Salaries and Benefits2,5782,5682,8722,8612,841
Total Administrative Costs1,4321,4921,6531,6861,684
Administration-Salaries and Benefits1,2531,3001,4431,4571,450
Total Operations and Maintenance of Plant1,6611,8772,0482,0672,105
Operations & Maintenance of Plant-Salary & Ben.9321,0271,1571,1481,187
Total Food Services Costs373820200
Total Extracurricular Costs165179206206203
Total Equipment Costs11825484172118
Employee Benefits as a % of Salaries32.430.635.333.331.8

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.

 

Advertised Blended Resource SBB Statement
Budget CategoryAccount2007-082008-092009-10
Resources:
General Fund Contribution 15-520058,525,03363,419,34863,846,859
Adjustment for Prior Year Encumbrances 123,23150,4630
Restricted State Entitlements 15-32XX1,292,72400
Total SBB Resources 59,940,98863,469,81163,846,859
Appropriations:
Instruction 15-XXX-100-XXX35,823,73938,337,37338,155,829
Support Services 15-XXX-2XX-XXX23,744,50924,324,46524,252,498
Equipment 15-XXX-XXX-73X42,88938,79146,860
Total SBB Appropriations 59,890,52563,469,81163,846,859

 

Shared Services
  • Two School Resource Officers through Pemberton Twp Police Department.
  • Contracted transportation services to Township's Recreation Department.
  • Facilities rental to various community organizations.
  • Contracted transportation services to Pemberton Borough students.
  • Contracted transportation serivces to surrounding districts.
  • Belong to the Burlington County Joint Insurance Fund.
  • Provide payroll services for Pemberton Borough BOE.
  • Food Service arrangement with the Woodland School District.
  • Outsource evaluation and therapy services to ESU.
  • Outsource basic skills services for the Juvenile Detention Center.
  • Send out of district special education placements to the BCSS.
  • Provide special education services to neighboring districts.
  • Belong to the Burlington County Cooperative Purchasing for fuel oil.
  • Belong to ACES. (Alliance for Competitive Energy Services)
  • Belong to ACT. (Alliance for Competitive Telecommunication Serivces)
  • Belong to Cooperative Purchasing for paper products (Pittsgrove Twp)
  • Belong to Cooperative Purchasing for various through Ed Data Serives.
  • Host District to the Deborah Heart Challenge.
  • Host District for purchasing Teacher Recognition Plates.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy10,953,343 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)878,895,819 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.2463 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy11,457,346 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)878,895,819 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.3036 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy10,953,343 (G)
Estimated Equalized Valuation (as of 10/01/2008)1,733,492,416 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.6319 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy11,457,346 (J)
Estimated Equalized Valuation (as of 10/01/2008)1,733,492,416 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.6609 (L)