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User Friendly Budgets
2009

BURLINGTON - WILLINGBORO TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time4,0233,8113,808
spacing
Pupils on Roll - Special Full-Time651713713
Private School Placements698383
spacing
Pupils Sent to Other Districts-Reg Prog665
Pupils Sent to Other Dists-Spec Ed Prog847892
Pupils Received3554
Pupils in State Facilities28150

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 4,611,430 1,800,000
Transfers from Other Funds 10-5200 0 0 500,000
Revenues from Local Sources:
Local Tax Levy 10-1210 27,870,712 27,735,237 26,217,183
Tuition 10-1300 431,570 300,000 300,000
Other Restricted Miscellaneous Revenues 10-1XXX 0 237,847 400,000
Unrestricted Miscellaneous Revenues 10-1XXX 792,964 320,000 260,000
SUBTOTAL  29,095,246 28,593,084 27,177,183
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 22,571,491 0 0
Supplemental Core Curriculum Standards Aid 10-3112 2,357,897 0 0
Transportation Aid 10-3120 1,483,420 0 0
Special Education Aid 10-3130 4,519,700 0 0
Bilingual Education 10-3140 33,818 0 0
Extraordinary Aid 10-3131 124,823 67,299 0
Consolidated Aid 10-3195 592,049 0 0
Additional Formula Aid 10-3196 2,201,131 0 0
Other State Aids 10-3XXX 1,095,278 235,000 0
Categorical Special Education Aid 10-3132 0 2,261,707 2,244,624
Equalization Aid 10-3176 0 34,309,883 35,216,548
Categorical Security Aid 10-3177 0 1,042,526 1,131,838
Adjustment Aid 10-3178 0 892,849 72,320
Categorical Transportation Aid 10-3121 0 1,440,499 1,282,134
SUBTOTAL  34,979,607 40,249,763 39,947,464
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 6,539 10,000 197,969
SUBTOTAL  6,539 10,000 197,969
Adjustment for Prior Year Encumbrances  0 877,197 0
Actual Revenues (Over)/Under Expenditures  -2,459,890 0 0
TOTAL OPERATING BUDGET  61,621,502 74,341,474 69,622,616
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 1,629 0 0
Revenues from State Sources:
Preschool Education Aid - Pr Yr Carryover 20-3218 0 0 225,669
Early Childhood Program Aid 20-3211 2,676,302 0 0
Demonstrably Effective Program Aid 20-3212 1,847,177 0 0
Preschool Education Aid 20-3218 0 1,508,256 1,508,256
Other Restricted Entitlements 20-32XX 674,755 283,793 207,403
TOTAL REVENUES FROM STATE SOURCES  5,198,234 1,792,049 1,941,328
Revenues from Federal Sources:
Title I 20-4411-4416 588,290 1,030,339 1,282,036
I.D.E.A. Part B (Handicapped) 20-4420-4429 822,849 1,357,660 2,034,587
Adult Basic Education 20-4440 109,385 108,500 0
Other 20-4XXX 1,467,791 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  2,988,315 2,496,499 3,316,623
TOTAL GRANTS AND ENTITLEMENTS  8,188,178 4,288,548 5,257,951
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 1
Revenues from Local Sources:
Local Tax Levy 40-1210 604,345 564,415 590,084
TOTAL REVENUES FROM LOCAL SOURCES  604,345 564,415 590,084
Revenues from State Sources:
Debt Service Aid Type II 40-3160 606,669 566,586 592,354
TOTAL LOCAL REPAYMENT OF DEBT  1,211,014 1,131,001 1,182,439
Actual Revenues (Over)/Under Expenditures  -1 0 0
TOTAL REPAYMENT OF DEBT  1,211,013 1,131,001 1,182,439
TOTAL REVENUES/SOURCES  71,020,693 79,761,023 76,063,006

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX16,410,39319,568,92418,585,792
Special Education 11-2XX-100-XXX5,584,6715,966,9075,736,795
Basic Skills/Remedial 11-230-100-XXX96,71389,145283,220
Bilingual Education 11-240-100-XXX110,664129,253181,594
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX204,117168,619114,619
School Sponsored Athletics 11-402-100-XXX414,074566,725687,804
Other Instructional Programs 11-4XX-100-XXX0077,736
Alternative Education Programs 11-423-XXX-XXX00108,032
Community Services Programs/Operations 11-800-330-XXX5,000077,750
Support Services:
Tuition 11-000-100-XXX7,227,1198,207,2657,816,151
Attendance and Social Work Services 11-000-211-XXX252,154209,436291,975
Health Services 11-000-213-XXX577,790717,015734,671
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2171,227,4171,239,6261,338,071
Guidance 11-000-218-XXX982,7851,090,1131,122,331
Child Study Teams 11-000-219-XXX1,851,4031,996,1631,902,155
Improvement of Instructional Services 11-000-221-XXX323,583575,2871,542,427
Educational Media Services - School Library 11-000-222-XXX674,008775,973775,597
Instructional Staff Training Services 11-000-223-XXX19,08965,25985,325
General Administration 11-000-230-XXX2,607,4477,165,8852,303,617
School Administration 11-000-240-XXX2,124,8602,301,8012,292,129
Central Svcs & Admin Info Technology 11-000-25X-XXX1,526,4161,673,9681,541,441
Operation and Maintenance of Plant Services 11-000-26X-XXX6,987,8087,478,5617,763,569
Student Transportation Services 11-000-270-XXX2,717,4532,990,2112,999,302
Personal Services - Employee Benefits 11-XXX-XXX-2XX8,680,76010,335,59810,402,016
Total Support Services Expenditures 37,780,09246,822,16142,910,777
TOTAL GENERAL CURRENT EXPENSE 60,605,72473,311,73468,764,119
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X357,297407,575474,189
Facilities Acquisition and Construction Services 12-000-4XX-XXX460,612451,437245,748
TOTAL CAPITAL EXPENDITURES 817,909859,012719,937
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX73,28676,00074,000
Total Summer School 73,28676,00074,000
Adult Education - Local:
Instruction 13-602-100-XXX49,62900
Total Adult Education - Local 49,62900
Evening School for the Foreign Born - Local:
Instruction 13-631-100-XXX05,0000
Total Evening School for Foreign-Born - Local 05,0000
TOTAL SPECIAL SCHOOLS 122,91581,00074,000
Transfer of Funds to Charter Schools 10-000-100-56X74,95489,72864,560
OPERATING BUDGET GRAND TOTAL 61,621,50274,341,47469,622,616
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX1,62900
Early Childhood Program Aid:
Instruction 20-218-100-XXX1,971,1611,081,2281,151,753
Support Services 20-218-200-XXX705,141427,028582,172
TOTAL PRESCHOOL EDUCATION AID 2,676,3021,508,2561,733,925
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX1,797,12400
Support Services 20-212-200-XXX50,05300
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 1,847,17700
Other State Projects:
Instruction 20-217-100-XXX408,28300
Support Services 20-217-200-XXX72,19600
TOTAL TARA USED TO SUPPORT PROGRAMS 480,47900
Nonpublic Textbooks 20-XXX-XXX-XXX13,48814,98314,000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX23,31374,072114,403
Nonpublic Handicapped Services 20-XXX-XXX-XXX040,3310
Nonpublic Nursing Services 20-XXX-XXX-XXX20,61220,22720,000
Nonpublic Technology Initiative 20-XXX-XXX-XXX10,68010,48010,000
Adult Education 20-XXX-XXX-XXX0123,7000
Other Special Projects 20-XXX-XXX-XXX126,183049,000
Total State Projects 5,198,2341,792,0491,941,328
Federal Projects:
Title I 20-XXX-XXX-XXX588,2901,030,3391,282,036
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX822,8491,357,6602,034,587
Adult Basic Education 20-XXX-XXX-XXX109,385108,5000
Other Special Projects 20-XXX-XXX-XXX1,467,79100
Total Federal Projects 2,988,3152,496,4993,316,623
TOTAL GRANTS AND ENTITLEMENTS 8,188,1784,288,5485,257,951
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,211,0131,131,0011,182,439
TOTAL REPAYMENT OF DEBT 1,211,0131,131,0011,182,439
Total Expenditures 71,020,69379,761,02376,063,006

 

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 Budget1,029,1161,053,1952,853,1951,053,195
  Repayment of Debt0110
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve2,461,9164,611,43000
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  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 Cost10,41211,60012,79912,77312,934
Total Classroom Instruction6,3996,9047,5767,4457,250
Classroom-Salaries and Benefits6,0026,5357,1337,0376,790
Classroom-General Supplies and Textbooks229270353305371
Classroom-Purchased Services and Other168998910389
Total Support Services1,3081,5831,8581,8652,166
Support Services-Salaries and Benefits1,2031,3741,6731,6761,925
Total Administrative Costs1,1831,2461,3311,3791,325
Administration-Salaries and Benefits9319551,0161,0521,081
Total Operations and Maintenance of Plant1,3581,6941,8231,8771,952
Operations & Maintenance of Plant-Salary & Ben.7919411,0471,0331,083
Total Food Services Costs00000
Total Extracurricular Costs155161201195211
Total Equipment Costs41775090105
Employee Benefits as a % of Salaries32.12527.327.227.7

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
  • Burlington County Natural-Gas Services.
  • Education Data Services-Joint Purchases of Supplies.
  • Trash Collection Coop-Trash Removal.
  • ACTS (NJASBO)
  • XTEL- Telecommunications.
  • - Township, MUA, School District, Emergency Call System.
  • ACES

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy26,217,183 (A)
Estimated Net Taxable Valuation (as of 01/01/2009)1,122,345,113 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1002.3359 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy26,807,267 (D)
Estimated Net Taxable Valuation (as of 01/01/2009)1,122,345,113 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1002.3885 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy26,217,183 (G)
Estimated Equalized Valuation (as of 01/01/2009)2,161,059,409 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.2132 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy26,807,267 (J)
Estimated Equalized Valuation (as of 01/01/2009)2,161,059,409 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.2405 (L)