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User Friendly Budgets
2010

BURLINGTON - PALMYRA BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time790807846
Pupils on Roll Reg Accr. Adult High Sch1801450
spacing
Pupils on Roll - Special Full-Time160157122
Private School Placements14100
spacing
Pupils Sent to Other Districts-Reg Prog010
Pupils Sent to Other Dists-Spec Ed Prog121533
Pupils Received118133132

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 488,500 195,609
Withdrawal from Cap Res-for Local Share 10-307 0 0 1,021
Withdrawal from Tuition Reserve-for Tuition adj. 10-311 0 148,000 0
Withdrawal from Tuition Reserve-Excess over adj. 10-311 0 0 300,000
Revenues from Local Sources:
Local Tax Levy 10-1210 6,780,632 6,972,447 7,151,345
Tuition 10-1300 1,423,288 1,508,792 1,795,624
Interest Earned on Capital Reserve Funds 10-1XXX 6,228 1,000 1,000
Unrestricted Miscellaneous Revenues 10-1XXX 58,301 70,000 40,000
SUBTOTAL  8,268,449 8,552,239 8,987,969
Revenues from State Sources:
Aid for Adult and Post-Graduate Programs 10-3191 195,858 0 0
Extraordinary Aid 10-3131 168 0 0
Categorical Special Education Aid 10-3132 421,409 418,612 429,438
Equalization Aid 10-3176 3,816,309 3,442,463 3,604,234
Categorical Security Aid 10-3177 139,952 138,371 91,211
Adjustment Aid 10-3178 328,621 725,403 0
Categorical Transportation Aid 10-3121 82,741 101,087 0
SUBTOTAL  4,985,058 4,825,936 4,124,883
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 23,236 22,093
SUBTOTAL  0 23,236 22,093
Adjustment for Prior Year Encumbrances  0 12,611 0
Actual Revenues (Over)/Under Expenditures  81,056 0 0
TOTAL OPERATING BUDGET  13,334,563 14,050,522 13,631,575
GRANTS AND ENTITLEMENTS
Revenues from Federal Sources:
Title I 20-4411-4416 181,296 181,296 144,975
Title II 20-4451-4455 0 0 36,110
Title IV 20-4471-4474 0 0 2,752
I.D.E.A. Part B (Handicapped) 20-4420-4429 266,040 266,040 207,725
Other 20-4XXX 47,527 49,251 137,624
TOTAL REVENUES FROM FEDERAL SOURCES  494,863 496,587 531,941
TOTAL GRANTS AND ENTITLEMENTS  494,863 496,587 531,941
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 44,020 54,266
Revenues from Local Sources:
Local Tax Levy 40-1210 380,547 524,190 999,442
Miscellaneous 40-1XXX 43,860 0 0
TOTAL REVENUES FROM LOCAL SOURCES  424,407 524,190 999,442
Revenues from State Sources:
Debt Service Aid Type II 40-3160 140,863 142,718 220,582
TOTAL LOCAL REPAYMENT OF DEBT  565,270 710,928 1,274,290
Actual Revenues (Over)/Under Expenditures  -54,266 0 0
TOTAL REPAYMENT OF DEBT  511,004 710,928 1,274,290
TOTAL REVENUES/SOURCES  14,340,430 15,258,037 15,437,806
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  14,340,430 15,258,037 15,437,806

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX4,262,3244,430,7054,305,262
Special Education 11-2XX-100-XXX1,354,4921,429,6751,282,651
Basic Skills/Remedial 11-230-100-XXX31,31516,2348,488
Bilingual Education 11-240-100-XXX24510,4760
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX55,21861,52352,560
School Sponsored Athletics 11-402-100-XXX308,968353,708297,294
Other Instructional Programs 11-4XX-100-XXX12,95200
Support Services:
Tuition 11-000-100-XXX929,4551,017,0981,078,038
Attendance and Social Work Services 11-000-211-XXX33,54940,62740,500
Health Services 11-000-213-XXX127,170137,553136,646
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217281,816307,007312,307
Guidance 11-000-218-XXX333,569388,790335,840
Child Study Teams 11-000-219-XXX536,414494,655426,681
Improvement of Instructional Services 11-000-221-XXX9002,7000
Educational Media Services - School Library 11-000-222-XXX75,09292,48692,702
Instructional Staff Training Services 11-000-223-XXX11,81939,77218,262
General Administration 11-000-230-XXX346,062379,359337,019
School Administration 11-000-240-XXX466,558469,120461,264
Central Svcs & Admin Info Technology 11-000-25X-XXX247,406284,486259,740
Operation and Maintenance of Plant Services 11-000-26X-XXX1,245,4491,308,8981,227,854
Student Transportation Services 11-000-270-XXX328,224396,609357,289
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,097,4222,374,9872,586,178
Total Support Services Expenditures 7,060,9057,734,1477,670,320
TOTAL GENERAL CURRENT EXPENSE 13,086,41914,036,46813,616,575
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60401,0001,000
Equipment 12-XXX-XXX-73X45,37713,05414,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX27,97800
TOTAL CAPITAL EXPENDITURES 73,35514,05415,000
Accredited Evening/Adult High School/Post-Graduate:
Instruction 13-601-100-XXX76,53900
Support Services 13-601-200-XXX98,25000
Total Accredited Evening/Adult HS/Post-Grad. 174,78900
TOTAL SPECIAL SCHOOLS 174,78900
OPERATING BUDGET GRAND TOTAL 13,334,56314,050,52213,631,575
SPECIAL GRANTS AND ENTITLEMENTS
Federal Projects:
Title I 20-XXX-XXX-XXX181,296181,296144,975
Title II 20-XXX-XXX-XXX0036,110
Title IV 20-XXX-XXX-XXX002,752
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX266,040266,040207,725
Other Special Projects 20-XXX-XXX-XXX47,52749,251137,624
Total Federal Projects 494,863496,587531,941
TOTAL GRANTS AND ENTITLEMENTS 494,863496,587531,941
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX511,004710,9281,274,290
TOTAL REPAYMENT OF DEBT 511,004710,9281,274,290
Total Expenditures 14,340,43015,258,03715,437,806
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 14,340,43015,258,03715,437,806

 

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 Budget768,572755,190195,6090
  Repayment of Debt44,02098,28654,2660
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve810,715816,943817,943817,922
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve412,157244,18493,25993,259
      Tuition Reserve298,000448,000300,0000
      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 Cost12,01712,45612,54713,09412,584
Total Classroom Instruction7,1297,4237,3777,7047,540
Classroom-Salaries and Benefits6,8617,2077,0557,3557,170
Classroom-General Supplies and Textbooks175156213235244
Classroom-Purchased Services and Other9360109114126
Total Support Services1,6971,7391,8401,9181,784
Support Services-Salaries and Benefits1,3951,3051,5831,6511,534
Total Administrative Costs1,3301,3341,3621,4201,367
Administration-Salaries and Benefits1,0371,0731,0791,1251,115
Legal Costs00313333
Total Operations and Maintenance of Plant1,4071,4561,4661,5281,437
Operations & Maintenance of Plant-Salary & Ben.636712754786687
Total Food Services Costs160000
Total Extracurricular Costs376448489509439
Total Equipment Costs2948131414
Employee Benefits as a % of Salaries30.725.427.727.732.5

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
  • The Palmyra School District takes part in the following Shared Services:
  • ACES (NJASBO) - Electric
  • New Jersey School Boards Insurance Pool - Insurance P & C
  • Burlington County Natural Gas - Natural Gas
  • Cinnaminson School District - Transportation Special Education
  • Educational Data Services - School supplies
  • NJ Division of Purchasing - Paper/Janitoral/Office Supplies
  • Burlington Co. Audio Visual Association - Audio Visual
  • State Health Benefits - Health & Medical Benefits
  • School Alliance Insurance Fund - Various Insurances
  • Borough of Palmyra - Trash Removal - Assistance with snow removal
  • Pittsgrove Twp. Paper
  • BCSSD Educational Unit - OT, PT, Spech, Psychologist, LDTC
  • Maple Shade School district - Transportation

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy7,151,345 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)314,382,206 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1002.2747 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy8,150,787 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)314,382,206 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1002.5926 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy7,151,345 (G)
Estimated Equalized Valuation (as of 10/01/2009)597,729,288 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1001.1964 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy8,150,787 (J)
Estimated Equalized Valuation (as of 10/01/2009)597,729,288 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1001.3636 (L)

 

Administrative Salaries
Employee Name: Dr. Richard Perry 
Job TitleSuperintendent 
Base Annual Salary135,262 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2007 
  Ending Date of Contract07/01/2011 
  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: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   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: Geneva R. Moore 
Job TitleBusiness Administrator 
Base Annual Salary114,330 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract07/01/2011 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 25 
  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: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   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: Robert Pupchik 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary88,725 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract07/01/2011 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 16 
  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: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   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