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User Friendly Budgets
2010

BURLINGTON - WILLINGBORO TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time3,8113,8523,852
spacing
Pupils on Roll - Special Full-Time713587587
Private School Placements83164164
spacing
Pupils Sent to Other Districts-Reg Prog676
Pupils Sent to Other Dists-Spec Ed Prog78183183
Pupils Received577
Pupils in State Facilities151111

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 2,461,916 1,800,000 683,929
Transfers from Other Funds 10-5200 0 500,000 641,298
Revenues from Local Sources:
Local Tax Levy 10-1210 27,735,237 26,217,183 26,257,482
Tuition 10-1300 929,453 300,000 300,000
Transportation Fees from Other LEAs 10-1420-1440 0 0 20,000
Interest Earned on Maintenance Reserve 10-1XXX 88,420 0 0
Other Restricted Miscellaneous Revenues 10-1XXX 0 400,000 262,000
Unrestricted Miscellaneous Revenues 10-1XXX 914,985 260,000 225,000
SUBTOTAL  29,668,095 27,177,183 27,064,482
Revenues from State Sources:
Extraordinary Aid 10-3131 67,299 0 0
Other State Aids 10-3XXX 637,291 0 0
Categorical Special Education Aid 10-3132 2,261,707 2,244,624 2,215,306
Equalization Aid 10-3176 34,094,229 28,826,644 34,255,205
Categorical Security Aid 10-3177 1,042,526 1,131,838 0
Adjustment Aid 10-3178 892,849 72,320 0
Categorical Transportation Aid 10-3121 1,440,499 1,282,134 0
SUBTOTAL  40,436,400 33,557,560 36,470,511
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 19,176 197,969 117,932
Equalization Aid - ARRA ESF 16-4520 0 6,151,760 0
Equalization Aid - ARRA GSF 17-4521 0 238,144 0
SUBTOTAL  19,176 6,587,873 117,932
Adjustment for Prior Year Encumbrances  0 802,776 0
Actual Revenues (Over)/Under Expenditures  1,863,384 0 0
TOTAL OPERATING BUDGET  71,987,055 70,425,392 64,978,152
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 3,739 0 0
Revenues from State Sources:
Preschool Education Aid - Pr Yr Carryover 20-3218 1,511,642 225,669 660,000
Preschool Education Aid 20-3218 0 1,508,256 1,495,830
Other Restricted Entitlements 20-32XX 191,885 325,570 181,000
TOTAL REVENUES FROM STATE SOURCES  1,703,527 2,059,495 2,336,830
Revenues from Federal Sources:
Title I 20-4411-4416 793,429 1,343,503 645,000
Title II 20-4451-4455 0 0 245,000
Title III 20-4491-4494 0 0 10,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,423,545 1,732,515 1,330,000
Other 20-4XXX 1,218,669 0 535,000
TOTAL REVENUES FROM FEDERAL SOURCES  3,435,643 3,076,018 2,765,000
TOTAL GRANTS AND ENTITLEMENTS  5,142,909 5,135,513 5,101,830
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1 1
Revenues from Local Sources:
Local Tax Levy 40-1210 564,415 590,084 705,385
TOTAL REVENUES FROM LOCAL SOURCES  564,415 590,084 705,385
Revenues from State Sources:
Debt Service Aid Type II 40-3160 566,586 592,354 523,115
TOTAL LOCAL REPAYMENT OF DEBT  1,131,001 1,182,439 1,228,501
Actual Revenues (Over)/Under Expenditures  -1 0 0
TOTAL REPAYMENT OF DEBT  1,131,000 1,182,439 1,228,501
TOTAL REVENUES/SOURCES  78,260,964 76,743,344 71,308,483
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  78,260,964 76,743,344 71,308,483

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX18,837,33718,186,05216,591,286
Special Education 11-2XX-100-XXX5,814,0305,520,7965,235,934
Basic Skills/Remedial 11-230-100-XXX82,5511,062,740312,338
Bilingual Education 11-240-100-XXX116,431180,384127,808
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX204,299105,484117,800
School Sponsored Athletics 11-402-100-XXX411,667712,728528,029
Other Instructional Programs 11-4XX-100-XXX074,73049,599
Alternative Education Programs 11-423-XXX-XXX046,23845,344
Community Services Programs/Operations 11-800-330-XXX4,04278,85078,842
Support Services:
Tuition 11-000-100-XXX7,722,9937,544,9688,021,599
Attendance and Social Work Services 11-000-211-XXX203,540277,965204,760
Health Services 11-000-213-XXX653,772712,848715,859
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2171,434,1751,221,697891,615
Guidance 11-000-218-XXX1,007,7191,004,618891,547
Child Study Teams 11-000-219-XXX1,912,8492,021,0281,887,710
Improvement of Instructional Services 11-000-221-XXX523,3451,483,527908,598
Educational Media Services - School Library 11-000-222-XXX714,556695,325652,559
Instructional Staff Training Services 11-000-223-XXX16,98261,0765,000
General Administration 11-000-230-XXX7,325,6162,734,1901,951,863
School Administration 11-000-240-XXX2,253,3222,387,3212,359,827
Central Svcs & Admin Info Technology 11-000-25X-XXX1,544,4551,624,9761,441,202
Operation and Maintenance of Plant Services 11-000-26X-XXX7,506,2377,710,7197,408,669
Student Transportation Services 11-000-270-XXX2,767,8913,002,3022,987,110
Personal Services - Employee Benefits 11-XXX-XXX-2XX9,642,87011,159,22311,195,659
Total Support Services Expenditures 45,230,32243,641,78341,523,577
TOTAL GENERAL CURRENT EXPENSE 70,700,67969,609,78564,610,557
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X715,878433,636151,873
Facilities Acquisition and Construction Services 12-000-4XX-XXX426,682245,74868,722
TOTAL CAPITAL EXPENDITURES 1,142,560679,384220,595
Summer School:
Instruction 13-422-100-XXX65,64139,55547,000
Total Summer School 65,64139,55547,000
TOTAL SPECIAL SCHOOLS 65,64139,55547,000
Transfer of Funds to Charter Schools 10-000-100-56X78,17596,668100,000
OPERATING BUDGET GRAND TOTAL 71,987,05570,425,39264,978,152
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX3,73900
Preschool Education Aid:
Instruction 20-218-100-XXX1,108,2941,156,7531,392,248
Support Services 20-218-200-XXX403,348577,172763,582
TOTAL PRESCHOOL EDUCATION AID 1,511,6421,733,9252,155,830
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX14,26315,5590
Nonpublic Auxiliary Services 20-XXX-XXX-XXX069,1170
Nonpublic Handicapped Services 20-XXX-XXX-XXX040,4430
Nonpublic Nursing Services 20-XXX-XXX-XXX20,22718,4510
Nonpublic Technology Initiative 20-XXX-XXX-XXX10,48000
Adult Education 20-XXX-XXX-XXX0121,000121,000
Other Special Projects 20-XXX-XXX-XXX146,91561,00060,000
Total State Projects 1,703,5272,059,4952,336,830
Federal Projects:
Title I 20-XXX-XXX-XXX793,4291,343,503645,000
Title II 20-XXX-XXX-XXX00245,000
Title III 20-XXX-XXX-XXX0010,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,423,5451,732,5151,330,000
Other Special Projects 20-XXX-XXX-XXX1,218,6690535,000
Total Federal Projects 3,435,6433,076,0182,765,000
TOTAL GRANTS AND ENTITLEMENTS 5,142,9095,135,5135,101,830
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,131,0001,182,4391,228,501
TOTAL REPAYMENT OF DEBT 1,131,0001,182,4391,228,501
Total Expenditures 78,260,96476,743,34471,308,483
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 78,260,96476,743,34471,308,483

 

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 Budget1,053,1942,926,3651,126,365880,990
  Repayment of Debt1210
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve4,611,430950,016950,016511,462
      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 Cost11,60012,37512,93413,42812,415
Total Classroom Instruction6,9047,1477,2507,5247,003
Classroom-Salaries and Benefits6,5356,7796,7906,9496,579
Classroom-General Supplies and Textbooks270297371359198
Classroom-Purchased Services and Other997189216226
Total Support Services1,5831,7872,1662,1621,847
Support Services-Salaries and Benefits1,3741,5951,9251,9551,647
Total Administrative Costs1,2461,3991,3251,5061,429
Administration-Salaries and Benefits9551,0351,0811,1061,107
Legal Costs004410862
Total Operations and Maintenance of Plant1,6941,8671,9521,9801,917
Operations & Maintenance of Plant-Salary & Ben.9419981,0831,041987
Total Food Services Costs00000
Total Extracurricular Costs161164211223185
Total Equipment Costs771581059834
Employee Benefits as a % of Salaries2526.227.730.233.5

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
  • ACTS -Alliance for Competitive Telecommunication Services
  • Willingboro Township, Municipal Utility Authority - Emergency Call System
  • Educational Data Services - Joint Cooperative Program for Supplies and Se
  • rvices
  • Burlington Conty Natural Gas Services
  • Trash Collection Cooperative Program
  • ACES - Allicance for Competitive Energy Services

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy26,257,482 (A)
Estimated Net Taxable Valuation (as of 01/01/2010)1,937,041,519 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1001.3555 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy26,962,867 (D)
Estimated Net Taxable Valuation (as of 01/01/2010)1,937,041,519 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1001.3920 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy26,257,482 (G)
Estimated Equalized Valuation (as of 01/01/2010)2,158,936,307 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1001.2162 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy26,962,867 (J)
Estimated Equalized Valuation (as of 01/01/2010)2,158,936,307 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1001.2489 (L)

 

Administrative Salaries
Employee Name: David Hespe 
Job TitleSuperintendent Interim 
Base Annual Salary149,500 
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 Days240 
  Contracted Number of Annual Vacation Days 22 
  Contracted Number of Annual Sick Days13 
  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: 
Allowances1,495 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount27,650 
  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: Dennis Devlin 
Job TitleComputer Systems Facilitator 
Base Annual Salary77,775 
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 Days240 
  Contracted Number of Annual Vacation Days 23 
  Contracted Number of Annual Sick Days15 
  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: Kathy Bosman 
Job TitleHead Guidance Counselor 
Base Annual Salary89,361 
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 Days240 
  Contracted Number of Annual Vacation Days 23 
  Contracted Number of Annual Sick Days15 
  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: Kelvin Smith 
Job TitleBusiness Administrator 
Base Annual Salary124,928 
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 Days240 
  Contracted Number of Annual Vacation Days 23 
  Contracted Number of Annual Sick Days15 
  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: 
Allowances990 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount26,051 
  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: Mengste Thomas 
Job TitleCoordinator/Dir./Mgr./Supvr. Technology Coordinator 
Base Annual Salary90,864 
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 Days240 
  Contracted Number of Annual Vacation Days 23 
  Contracted Number of Annual Sick Days15 
  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: Norman Perry 
Job TitleCoordinator/Dir./Mgr./Supvr. Director of Safety & Security 
Base Annual Salary101,795 
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 Days240 
  Contracted Number of Annual Vacation Days 23 
  Contracted Number of Annual Sick Days15 
  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: Susan Niedelman 
Job TitleComptroller 
Base Annual Salary87,362 
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 Days240 
  Contracted Number of Annual Vacation Days 23 
  Contracted Number of Annual Sick Days15 
  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: 
Allowances873 
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: Terrell Everett 
Job TitleCoordinator/Dir./Mgr./Supvr. Human Resources Director 
Base Annual Salary118,934 
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 Days240 
  Contracted Number of Annual Vacation Days 23 
  Contracted Number of Annual Sick Days15 
  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