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User Friendly Budgets
2012-13

ATLANTIC - BUENA REGIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time2,1061,9651,684
Pupils on Roll Regular Shared-Time111716
spacing
Pupils on Roll - Special Full-Time359362330
Pupils on Roll - Special Shared-Time282318
Private School Placements272427
spacing
Pupils Sent to Other Districts-Reg Prog10851
Pupils Sent to Other Dists-Spec Ed Prog303240
Pupils Received383332182
Pupils in State Facilities055

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 500,000 1,975,303
Revenues from Local Sources:
Local Tax Levy 10-1210 10,807,242 11,023,387 11,483,619
Tuition 10-1300 5,306,690 4,188,602 2,055,632
Transportation Fees from Other LEAs 10-1420-1440 351,515 350,000 275,000
Unrestricted Miscellaneous Revenues 10-1XXX 653,516 200,986 12,234
SUBTOTAL  17,118,963 15,762,975 13,826,485
Revenues from State Sources:
Extraordinary Aid 10-3131 198,168 235,895 200,000
Other State Aids 10-3XXX 20,525 0 0
Categorical Special Education Aid 10-3132 1,068,033 1,068,033 1,122,533
Equalization Aid 10-3176 16,903,376 17,097,861 17,182,452
Categorical Security Aid 10-3177 0 175,515 541,672
Categorical Transportation Aid 10-3121 0 0 190,765
SUBTOTAL  18,190,102 18,577,304 19,237,422
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 72,244 52,973 62,731
SUBTOTAL  72,244 730,372 62,731
Adjustment for Prior Year Encumbrances  0 326,703 0
Actual Revenues (Over)/Under Expenditures  -680,747 0 0
TOTAL OPERATING BUDGET  34,700,562 35,897,354 35,101,941
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 19,487 0 0
Revenues from State Sources:
Preschool Education Aid - Pr Yr Carryover 20-3218 0 45,681 17,377
Preschool Education Aid 20-3218 412,718 484,155 394,632
Other Restricted Entitlements 20-32XX 322,389 315,164 313,200
TOTAL REVENUES FROM STATE SOURCES  735,107 845,000 725,209
Revenues from Federal Sources:
Title I 20-4411-4416 1,169,642 980,164 646,800
Title II 20-4451-4455 177,690 165,691 120,443
Title III 20-4491-4494 7,418 27,224 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,121,263 1,024,865 577,581
Vocational Education 20-4430 58,315 35,334 0
Other 20-4XXX 286,006 981,332 142,200
TOTAL REVENUES FROM FEDERAL SOURCES  2,820,334 3,214,610 1,487,024
Transfers from Operating Budget-PreK 20-5200 0 0 127,353
TOTAL GRANTS AND ENTITLEMENTS  3,574,928 4,059,610 2,339,586
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 951,455 1,245,363 1,280,291
TOTAL REVENUES FROM LOCAL SOURCES  951,455 1,245,363 1,280,291
TOTAL LOCAL REPAYMENT OF DEBT  951,455 1,245,363 1,280,291
TOTAL REPAYMENT OF DEBT  951,455 1,245,363 1,280,291
TOTAL REVENUES/SOURCES  39,226,945 41,202,327 38,721,818
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Operating Budget-PreK 20-5200 0 0 127,353
TOTAL REVENUES/SOURCES NET OF TRANSFERS  39,226,945 41,202,327 38,594,465

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX10,494,49710,710,34610,141,653
Special Education 11-2XX-100-XXX3,038,6153,241,4283,113,300
Basic Skills/Remedial 11-230-100-XXX00237,200
Bilingual Education 11-240-100-XXX69,69375,188193,400
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX76,58988,23186,700
School Sponsored Athletics 11-402-100-XXX502,023524,774526,676
Other Instructional Programs 11-4XX-100-XXX1,2856,6000
Community Services Programs/Operations 11-800-330-XXX8522,3580
Support Services:
Tuition 11-000-100-XXX2,140,9102,500,5482,756,651
Attendance and Social Work Services 11-000-211-XXX31,77133,03720,800
Health Services 11-000-213-XXX466,622454,278383,900
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217238,863244,1021,129,000
Guidance 11-000-218-XXX941,3361,000,8991,020,100
Child Study Teams 11-000-219-XXX654,556830,380674,200
Educational Media Services - School Library 11-000-222-XXX264,735153,834255,763
Instructional Staff Training Services 11-000-223-XXX76,926101,068121,600
General Administration 11-000-230-XXX543,879635,314584,100
School Administration 11-000-240-XXX1,785,7831,700,8881,581,600
Central Svcs & Admin Info Technology 11-000-25X-XXX691,930751,634543,237
Operation and Maintenance of Plant Services 11-000-26X-XXX2,837,3972,969,4262,802,005
Student Transportation Services 11-000-270-XXX2,561,5752,408,3942,150,884
Personal Services - Employee Benefits 11-XXX-XXX-2XX6,247,2477,158,6166,527,800
Total Support Services Expenditures 19,483,53020,942,41820,551,640
TOTAL GENERAL CURRENT EXPENSE 33,667,08435,591,34334,850,569
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X120,14948,51192,400
Facilities Acquisition and Construction Services 12-000-4XX-XXX850,364164,844143,972
TOTAL CAPITAL EXPENDITURES 970,513213,355236,372
Transfer of Funds to Charter Schools 10-000-100-56X62,96592,65615,000
OPERATING BUDGET GRAND TOTAL 34,700,56235,897,35435,101,941
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX19,48700
Preschool Education Aid:
Instruction 20-218-100-XXX277,467310,254304,800
Support Services 20-218-200-XXX135,251219,582234,562
TOTAL PRESCHOOL EDUCATION AID 412,718529,836539,362
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX62,20652,20352,200
Nonpublic Auxiliary Services 20-XXX-XXX-XXX56,183121,727121,000
Nonpublic Handicapped Services 20-XXX-XXX-XXX066,66766,000
Nonpublic Nursing Services 20-XXX-XXX-XXX74,48974,56774,000
Other Special Projects 20-XXX-XXX-XXX129,51100
Total State Projects 735,107845,000852,562
Federal Projects:
Title I 20-XXX-XXX-XXX1,169,642980,164646,800
Title II 20-XXX-XXX-XXX177,690165,691120,443
Title III 20-XXX-XXX-XXX7,41827,2240
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,121,2631,024,865577,581
Vocational Education 20-XXX-XXX-XXX58,31535,3340
Other Special Projects 20-XXX-XXX-XXX286,006981,332142,200
Total Federal Projects 2,820,3343,214,6101,487,024
TOTAL GRANTS AND ENTITLEMENTS 3,574,9284,059,6102,339,586
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX01,245,3631,280,291
Additional State School Building Aid-Ch.177 40-702-510-XXX951,45500
Total Additional State School Building Aid 951,45500
TOTAL REPAYMENT OF DEBT 951,4551,245,3631,280,291
Total Expenditures 39,226,94541,202,32738,721,818
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 39,226,94541,202,32738,721,818

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/10
Audited
Balance
6/30/11
Estimated
Balance
6/30/12
Estimated
Balance
6/30/13
Unassigned:
  General Operating Budget760,5621,237,7051,707,705711,413
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve699,886979,011979,0110
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2009-10
Actual
2010-11
Actual
2011-12
Original
Budget
2011-12
Revised
Budget
2012-13
Proposed
Budget
Total Budgetary Comparative Per Pupil Cost12,43412,10512,44013,31814,971
Total Classroom Instruction7,7407,4817,7358,2229,034
Classroom-Salaries and Benefits7,3667,2297,4637,9468,736
Classroom-General Supplies and Textbooks315201204202201
Classroom-Purchased Services and Other5951687497
Total Support Services1,6641,4361,4821,6442,306
Support Services-Salaries and Benefits1,5761,3561,3861,4791,863
Total Administrative Costs1,3011,5601,5681,6711,671
Administration-Salaries and Benefits1,0471,3071,2631,3481,348
Legal Costs047405449
Total Operations and Maintenance of Plant1,2731,3351,3501,4551,588
Operations & Maintenance of Plant-Salary & Ben.646681649709818
Board Contribution to Food Services700000
Total Extracurricular Costs323287300319365
Total Equipment Costs495002146
Employee Benefits as a % of Salaries2932.135.335.933.5

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2012 Taxpayers Guide to Education Spending (formerly Comparative Spending Guide) and can be found on the Department of Education's Internet address: http://www.state.nj.us/education under Finance. This publication is available in the board office and public libraries. The same calculations were performed using the 2011-12 revised appropriations and 2012-13 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.

 

Estimated Tax Rate Information
BUENA BORO
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,623,491 (A)
Estimated Net Taxable Valuation (as of 02/23/2012)305,100,041 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1001.1876 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,030,069 (D)
Estimated Net Taxable Valuation (as of 02/23/2012)305,100,041 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1001.3209 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,623,491 (G)
Estimated Equalized Valuation (as of 10/01/2011)297,402,285 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1001.2184 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,030,069 (J)
Estimated Equalized Valuation (as of 10/01/2011)297,402,285 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1001.3551 (L)
spacing
BUENA VISTA TWP
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy7,630,012 (A)
Estimated Net Taxable Valuation (as of 02/23/2012)654,065,899 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1001.1666 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy8,486,261 (D)
Estimated Net Taxable Valuation (as of 02/23/2012)654,065,899 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1001.2975 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy7,630,012 (G)
Estimated Equalized Valuation (as of 10/01/2011)614,035,286 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1001.2426 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy8,486,261 (J)
Estimated Equalized Valuation (as of 10/01/2011)614,035,286 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1001.3820 (L)

 

Administrative Salaries
Employee Name: Jann Cohen 
Job TitleBusiness Administrator 
Base Annual Salary112,500 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2012 
  Ending Date of Contract06/30/2013 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 12 
  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, Other2,000 
  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 Benefits25%salary x 1/260 x unused sick days 
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: Walter Whitaker 
Job TitleSuperintendent 
Base Annual Salary154,887 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2012 
  Ending Date of Contract06/30/2013 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days 12 
  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, Other3,648 
  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 Benefits25%salary x 1/260 x unused sick days 
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: ` 
Job Title 
Base Annual Salary
Full Time Equivalents (FTE)0.0 
Shared with another district? 
Member of Collective Bargaining Unit? 
Contract Terms: 
  Beginning Date of Contract 
  Ending Date of Contract 
  Contracted Number of Annual Work Days
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days
  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