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User Friendly Budgets
2010

BURLINGTON - RANCOCAS VALLEY REGIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time1,8451,8311,725
Pupils on Roll Reg Accr. Adult High Sch88900
spacing
Pupils on Roll - Special Full-Time414391385
Private School Placements343346
spacing
Pupils Sent to Other Districts-Reg Prog110
Pupils Sent to Other Dists-Spec Ed Prog474160
Pupils Received10910284
Pupils in State Facilities455

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 4,018,410 4,000,000
Withdrawal from Cap Res-for Local Share 10-307 0 1,000,000 0
Revenues from Local Sources:
Local Tax Levy 10-1210 14,913,835 14,913,835 15,110,388
Tuition 10-1300 1,454,841 1,270,370 1,307,848
Interest Earned on Capital Reserve Funds 10-1XXX 16,358 10,000 5,000
Unrestricted Miscellaneous Revenues 10-1XXX 202,273 150,000 100,000
SUBTOTAL  16,587,307 16,344,205 16,523,236
Revenues from State Sources:
Aid for Adult and Post-Graduate Programs 10-3191 64,728 0 0
Extraordinary Aid 10-3131 111,181 36,476 0
Other State Aids 10-3XXX 8,178 0 0
Categorical Special Education Aid 10-3132 1,222,932 1,187,269 1,151,182
Equalization Aid 10-3176 14,469,946 14,309,343 13,418,510
Categorical Security Aid 10-3177 192,052 212,878 207,124
Adjustment Aid 10-3178 0 256,401 0
Categorical Transportation Aid 10-3121 920,284 919,763 196,271
SUBTOTAL  16,989,301 16,922,130 14,973,087
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 5,146 12,548 34,968
SUBTOTAL  5,146 12,548 34,968
Adjustment for Prior Year Encumbrances  0 351,963 0
Actual Revenues (Over)/Under Expenditures  -2,397,770 0 0
TOTAL OPERATING BUDGET  31,183,984 38,649,256 35,531,291
GRANTS AND ENTITLEMENTS
Revenues from Federal Sources:
Title I 20-4411-4416 74,415 56,000 96,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 467,925 350,000 350,000
Adult Basic Education 20-4440 97,675 101,800 0
Other 20-4XXX 84,449 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  724,464 507,800 446,000
TOTAL GRANTS AND ENTITLEMENTS  724,464 507,800 446,000
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 12,078 27,745
Transfers from Other Funds 40-5200 27,745 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 731,366 892,863 1,078,684
TOTAL REVENUES FROM LOCAL SOURCES  731,366 892,863 1,078,684
Revenues from State Sources:
Debt Service Aid Type II 40-3160 843,708 906,334 843,736
TOTAL LOCAL REPAYMENT OF DEBT  1,602,819 1,811,275 1,950,165
Actual Revenues (Over)/Under Expenditures  -4,398 0 0
TOTAL REPAYMENT OF DEBT  1,598,421 1,811,275 1,950,165
TOTAL REVENUES/SOURCES  33,506,869 40,968,331 37,927,456
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  33,506,869 40,968,331 37,927,456

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX8,647,7479,550,5549,202,162
Special Education 11-2XX-100-XXX1,374,8111,612,0401,631,179
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX379,567471,061403,632
School Sponsored Athletics 11-402-100-XXX717,841843,568715,007
Support Services:
Tuition 11-000-100-XXX3,756,7064,759,5945,374,014
Attendance and Social Work Services 11-000-211-XXX115,456121,300123,250
Health Services 11-000-213-XXX263,880297,000217,290
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217176,886121,850130,500
Guidance 11-000-218-XXX777,995826,400628,213
Child Study Teams 11-000-219-XXX466,977500,950326,031
Improvement of Instructional Services 11-000-221-XXX679,259725,000583,866
Educational Media Services - School Library 11-000-222-XXX399,909424,534323,378
Instructional Staff Training Services 11-000-223-XXX93,153130,43535,000
General Administration 11-000-230-XXX545,978632,784535,300
School Administration 11-000-240-XXX1,302,7331,468,5001,204,345
Central Svcs & Admin Info Technology 11-000-25X-XXX930,8171,161,9801,092,820
Operation and Maintenance of Plant Services 11-000-26X-XXX3,075,4303,953,8483,645,522
Student Transportation Services 11-000-270-XXX2,064,3812,412,9002,088,540
Personal Services - Employee Benefits 11-XXX-XXX-2XX3,710,5805,604,0005,636,394
Total Support Services Expenditures 18,360,14023,141,07521,944,463
TOTAL GENERAL CURRENT EXPENSE 29,480,10635,618,29833,896,443
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604010,0005,000
Equipment 12-XXX-XXX-73X150,886121,78818,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX249,7001,388,000333,000
TOTAL CAPITAL EXPENDITURES 400,5861,519,788356,000
Summer School:
Instruction 13-422-100-XXX79,07483,30091,000
Support Services 13-422-200-XXX02,0000
Total Summer School 79,07485,30091,000
Other Special Schools:
Instruction 13-4XX-100-XXX997,7831,126,5201,164,648
Support Services 13-4XX-200-XXX17,89023,35023,200
Total Other Special Schools 1,015,6731,149,8701,187,848
Accredited Evening/Adult High School/Post-Graduate:
Instruction 13-601-100-XXX67,96792,2500
Support Services 13-601-200-XXX71,47888,5000
Total Accredited Evening/Adult HS/Post-Grad. 139,445180,7500
Adult Education - Local:
Instruction 13-602-100-XXX46,04462,5000
Support Services 13-602-200-XXX17,15625,2000
Total Adult Education - Local 63,20087,7000
Vocational Evening - Local:
Instruction 13-629-100-XXX5,9007,5500
Total Vocational Evening - Local 5,9007,5500
TOTAL SPECIAL SCHOOLS 1,303,2921,511,1701,278,848
OPERATING BUDGET GRAND TOTAL 31,183,98438,649,25635,531,291
SPECIAL GRANTS AND ENTITLEMENTS
Federal Projects:
Title I 20-XXX-XXX-XXX74,41556,00096,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX467,925350,000350,000
Adult Basic Education 20-XXX-XXX-XXX97,675101,8000
Other Special Projects 20-XXX-XXX-XXX84,44900
Total Federal Projects 724,464507,800446,000
TOTAL GRANTS AND ENTITLEMENTS 724,464507,800446,000
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX01,811,2751,950,165
Additional State School Building Aid-Ch.177 40-702-510-XXX1,598,42100
Total Additional State School Building Aid 1,598,42100
TOTAL REPAYMENT OF DEBT 1,598,4211,811,2751,950,165
Total Expenditures 33,506,86940,968,33137,927,456
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 33,506,86940,968,33137,927,456

 

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 Budget1,034,7121,217,121612,252612,252
  Repayment of Debt35,42539,82327,7450
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1,542,0481,558,406818,406823,406
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve7,270,4939,213,2404,000,0000
      Tuition Reserve0000
      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 Cost9,55810,58511,96512,79912,527
Total Classroom Instruction4,8465,4146,0236,4346,748
Classroom-Salaries and Benefits4,2364,7455,2445,5815,966
Classroom-General Supplies and Textbooks450517634698627
Classroom-Purchased Services and Other160152145154154
Total Support Services1,4241,6021,7051,8161,465
Support Services-Salaries and Benefits1,2671,3861,4881,5831,269
Total Administrative Costs1,3621,4781,7111,8291,714
Administration-Salaries and Benefits1,0751,2061,3521,4391,376
Legal Costs00363841
Total Operations and Maintenance of Plant1,4021,5011,8391,9791,948
Operations & Maintenance of Plant-Salary & Ben.585638741788815
Total Food Services Costs00000
Total Extracurricular Costs494555637688621
Total Equipment Costs646839559
Employee Benefits as a % of Salaries22.924.333.833.837.1

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
  • Burlington County Natural Gas Consortium - Approx. 17 School Districts
  • purchasing natural gas.
  • Pittsgrove BOE - Purchasing Xerox Paper.
  • Asbury Park BOE - Information Technology Services - Budget and Payroll.
  • ACES (NJASBO) - Purchase of Electricity.
  • Burlington County ESU - Special Ed. Transportation and related services.
  • Educational Data - State Wide Purchasing of school supplies.
  • Burlington and Camden County Educators Insurance Consortium - School
  • Insurances and Workmens' Compensation.
  • Mount Holly Township - Snow Removal Assistance.
  • E-Rate Reimbursement - Federal Reimbursement for Technology.

 

Estimated Tax Rate Information
EASTHAMPTON TWP
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,812,238 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)522,910,383 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.3466 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,941,608 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)522,910,383 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.3713 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,812,238 (G)
Estimated Equalized Valuation (as of 10/01/2009)515,802,919 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.3513 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,941,608 (J)
Estimated Equalized Valuation (as of 10/01/2009)515,802,919 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.3764 (L)
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HAINESPORT
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,157,961 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)439,626,486 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.4909 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,312,011 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)439,626,486 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.5259 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,157,961 (G)
Estimated Equalized Valuation (as of 10/01/2009)878,564,059 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.2456 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,312,011 (J)
Estimated Equalized Valuation (as of 10/01/2009)878,564,059 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.2632 (L)
spacing
LUMBERTON
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,789,549 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)1,449,067,184 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.3305 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy5,131,460 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)1,449,067,184 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.3541 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,789,549 (G)
Estimated Equalized Valuation (as of 10/01/2009)1,517,718,079 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.3156 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy5,131,460 (J)
Estimated Equalized Valuation (as of 10/01/2009)1,517,718,079 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.3381 (L)
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MOUNT HOLLY TWP
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,238,709 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)316,706,905 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.7069 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,398,524 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)316,706,905 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.7573 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,238,709 (G)
Estimated Equalized Valuation (as of 10/01/2009)661,006,328 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.3387 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,398,524 (J)
Estimated Equalized Valuation (as of 10/01/2009)661,006,328 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.3629 (L)
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WESTAMPTON TWP
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,111,932 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)696,256,225 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.5906 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,405,470 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)696,256,225 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.6327 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,111,932 (G)
Estimated Equalized Valuation (as of 10/01/2009)1,230,582,498 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.3341 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,405,470 (J)
Estimated Equalized Valuation (as of 10/01/2009)1,230,582,498 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.3580 (L)

 

Administrative Salaries
Employee Name: Dr. Michael D. Moskalski 
Job TitleSuperintendent 
Base Annual Salary188,205 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2008 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days250 
  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 12 
  Description of Other Contracted Non-working DaysWinter/Spring Break 
Benefits: 
Allowances2,330 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  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 L. Sapp 
Job TitleBusiness Administrator 
Base Annual Salary158,905 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days250 
  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 12 
  Description of Other Contracted Non-working DaysWinter/Spring Break 
Benefits: 
Allowances1,280 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount81,711 
  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