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User Friendly Budgets
2008

ATLANTIC - BUENA REGIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time2,1782,0762,082
Pupils on Roll Regular Shared-Time212223
spacing
Pupils on Roll - Special Full-Time423423426
Pupils on Roll - Special Shared-Time182224
Private School Placements181818
spacing
Pupils Sent to Other Districts-Reg Prog0113
Pupils Sent to Other Dists-Spec Ed Prog293434
Pupils Received436414417
Pupils in State Facilities988

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,301,999 761,672
Transfers from Other Funds 10-5200 0 261,826 0
Revenues from Local Sources:
Local Tax Levy 10-1210 11,204,236 11,558,514 11,035,698
Tuition 10-1300 4,086,377 3,348,623 4,402,900
Transportation Fees from Other LEAs 10-1420-1440 371,163 400,000 400,000
Interest Earned on Capital Reserve Funds 10-1XXX 1,000 1,000 1,000
Unrestricted Miscellaneous Revenues 10-1XXX 241,073 183,920 323,118
SUBTOTAL  15,903,849 15,492,057 16,162,716
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 9,091,917 9,091,917 0
Transportation Aid 10-3120 964,459 964,459 0
Special Education Aid 10-3130 1,451,707 1,451,707 0
Bilingual Education 10-3140 66,540 66,540 0
Stabilization Aid 10-3171 299,425 299,425 0
Extraordinary Aid 10-3131 31,772 0 32,140
Consolidated Aid 10-3195 230,631 230,631 0
Additional Formula Aid 10-3196 426,427 865,646 0
Other State Aids 10-3XXX 176,033 561,443 45,914
Categorical Special Education Aid 10-3132 0 0 1,072,319
Equalization Aid 10-3176 0 0 16,489,133
Categorical Security Aid 10-3177 0 0 504,461
Categorical Transportation Aid 10-3121 0 0 809,505
SUBTOTAL  12,738,911 13,531,768 18,953,472
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 58,499 0 0
SUBTOTAL  58,499 0 0
Adjustment for Prior Year Encumbrances  0 441,346 0
Actual Revenues (Over)/Under Expenditures  -1,212,581 0 0
TOTAL OPERATING BUDGET  27,488,678 31,028,996 35,877,860
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 679 0 0
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 0 43,254 7,382
Demonstrably Effect Prog Aid - Pr Year Carryover 20-3212 0 39,829 0
Early Childhood Program Aid 20-3211 1,292,661 1,256,960 0
Demonstrably Effective Program Aid 20-3212 939,234 852,582 0
Preschool Education Aid 20-3218 0 0 406,024
Other Restricted Entitlements 20-32XX 359,797 808,056 263,548
TOTAL REVENUES FROM STATE SOURCES  2,591,692 3,000,681 676,954
Revenues from Federal Sources:
Title I 20-4411-4416 899,513 695,488 591,165
I.D.E.A. Part B (Handicapped) 20-4420-4429 930,500 788,843 670,517
Other 20-4XXX 1,201,979 1,056,115 897,698
TOTAL REVENUES FROM FEDERAL SOURCES  3,031,992 2,540,446 2,159,380
TOTAL GRANTS AND ENTITLEMENTS  5,624,363 5,541,127 2,836,334
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 900,763 83,606
Transfers from Other Funds 40-5200 619,794 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 816,593 0 842,359
TOTAL REVENUES FROM LOCAL SOURCES  816,593 0 842,359
Revenues from State Sources:
Debt Service Aid Type II 40-3160 378,926 391,602 403,038
TOTAL LOCAL REPAYMENT OF DEBT  1,815,313 1,292,365 1,329,003
Actual Revenues (Over)/Under Expenditures  -614,421 0 0
TOTAL REPAYMENT OF DEBT  1,200,892 1,292,365 1,329,003
TOTAL REVENUES/SOURCES  34,313,933 37,862,488 40,043,197

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX7,879,9318,014,72710,553,794
Special Education 11-2XX-100-XXX2,423,9012,669,4832,560,820
Bilingual Education 11-240-100-XXX160,398176,933154,965
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX66,87876,41379,543
School Sponsored Athletics 11-402-100-XXX461,887591,435634,880
Other Instructional Programs 11-4XX-100-XXX76,25484,23943,612
Community Services Programs/Operations 11-800-330-XXX11,32510,09110,000
Support Services:
Tuition 11-000-100-XXX1,766,1662,110,1812,592,842
Attendance and Social Work Services 11-000-211-XXX20,07420,97230,843
Health Services 11-000-213-XXX313,432354,978477,861
Students - Related & Extraordinary 11-000-216,217230,308219,392228,076
Guidance 11-000-218-XXX705,855816,809934,796
Child Study Teams 11-000-219-XXX588,993652,534682,009
Educational Media Services - School Library 11-000-222-XXX229,062280,621299,285
Instructional Staff Training Services 11-000-223-XXX451,533500,454774,771
General Administration 11-000-230-XXX610,640632,033620,901
School Administration 11-000-240-XXX1,136,2151,568,1461,459,142
Central Svcs & Admin Info Technology 11-000-25X-XXX603,030738,471692,023
Operation and Maintenance of Plant Services 11-000-26X-XXX2,347,6062,702,6553,143,551
Student Transportation Services 11-000-270-XXX2,126,6032,501,9942,428,215
Personal Services - Employee Benefits 11-XXX-XXX-2XX4,822,1515,811,8366,881,761
Food Services 11-000-310-XXX150,000200,000175,000
Total Support Services Expenditures 16,101,66819,111,07621,421,076
TOTAL GENERAL CURRENT EXPENSE 27,182,24230,734,39735,458,690
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60401,0001,000
Equipment 12-XXX-XXX-73X35,5706,900136,249
Facilities Acquisition and Construction Services 12-000-4XX-XXX266,610276,699271,921
TOTAL CAPITAL EXPENDITURES 302,180284,599409,170
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X4,25610,00010,000
OPERATING BUDGET GRAND TOTAL 27,488,67831,028,99635,877,860
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX67900
Early Childhood Program Aid:
Instruction 20-211-100-XXX812,524829,242294,583
Support Services 20-211-200-XXX480,137470,972118,823
TOTAL EARLY CHILDHOOD PROGRAM AID 1,292,6611,300,214413,406
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX604,740659,6700
Support Services 20-212-200-XXX331,859232,7410
Facilities Acquisition and Construction Services 20-212-400-XXX2,63500
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 939,234892,4110
Other State Projects:
Instruction 20-217-100-XXX0332,4840
Support Services 20-217-200-XXX0165,5160
TOTAL TARA USED TO SUPPORT PROGRAMS 0498,0000
Nonpublic Textbooks 20-XXX-XXX-XXX51,98046,63239,637
Nonpublic Auxiliary Services 20-XXX-XXX-XXX56,32890,38176,824
Nonpublic Handicapped Services 20-XXX-XXX-XXX134,92077,58065,943
Nonpublic Nursing Services 20-XXX-XXX-XXX72,98962,04152,735
Nonpublic Technology Initiative 20-XXX-XXX-XXX38,57033,42228,409
Other Special Projects 20-XXX-XXX-XXX5,01000
Total State Projects 2,591,6923,000,681676,954
Federal Projects:
Title I 20-XXX-XXX-XXX899,513695,488591,165
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX930,500788,843670,517
Other Special Projects 20-XXX-XXX-XXX1,201,9791,056,115897,698
Total Federal Projects 3,031,9922,540,4462,159,380
TOTAL GRANTS AND ENTITLEMENTS 5,624,3635,541,1272,836,334
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,200,8921,292,3651,329,003
TOTAL REPAYMENT OF DEBT 1,200,8921,292,3651,329,003
Total Expenditures 34,313,93337,862,48840,043,197

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/06
Audited
Balance
6/30/07
Estimated
Balance
6/30/08
Estimated
Balance
6/30/09
Unreserved:
  General Operating Budget687,4261,296,545871,753611,753
  Repayment of Debt126,447740,86883,6060
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve30,74231,74232,74233,742
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve445,245946,917501,6720
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2005-06
Actual
2006-07
Actual
2007-08
Original
Budget
2007-08
Revised
Budget
2008-09
Proposed
Budget
Total Comparative Per Pupil Cost9,1349,76110,60111,42412,185
Total Classroom Instruction5,4705,8946,3586,6697,139
Classroom-Salaries and Benefits5,2885,6136,0386,3086,711
Classroom-General Supplies and Textbooks146225255293348
Classroom-Purchased Services and Other3656656881
Total Support Services1,3171,4281,5251,6351,805
Support Services-Salaries and Benefits1,2511,3431,4351,5111,657
Total Administrative Costs1,0621,0701,1621,4511,364
Administration-Salaries and Benefits8088559011,1581,048
Total Operations and Maintenance of Plant9491,0181,1151,2091,399
Operations & Maintenance of Plant-Salary & Ben.485504512536595
Total Food Services Costs5658767969
Total Extracurricular Costs228242304318340
Total Equipment Costs1150354
Employee Benefits as a % of Salaries29.830.333.234.135.6

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2008 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 2007-08 revised appropriations and the 2008-09 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
  • - Provide bus transportation to Weymouth Township, Estell Manor, and
  • non-public schools in the community.
  • - Sale of fuel to the municipalites at discounted price for the ambulance
  • squad, police vehicles, and public works vehicles.
  • - Puchase copy paper for Buena Vista Township administrative office.
  • - Municipalities provide assistance with leaf collection and snow removal
  • - Participate with other school districts for the group purchase of
  • liability and health insurance coverage.
  • - Participate with other districts in the group purchase of supplies.
  • - Participate with other districts in Sending/Receiving tuition
  • agreements to provide educational services.
  • - Provide the use of school buildings to local community groups at no
  • cost.

 

Estimated Tax Rate Information
BUENA BORO
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,752,277 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)295,454,759 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.2700 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,038,690 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)295,454,759 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.3669 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,752,277 (G)
Estimated Equalized Valuation (as of 10/01/2007)299,654,407 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.2522 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,038,690 (J)
Estimated Equalized Valuation (as of 10/01/2007)299,654,407 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.3478 (L)
spacing
BUENA VISTA TWP
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy7,283,421 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)274,598,634 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1002.6524 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy7,839,367 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)274,598,634 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1002.8548 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy7,283,421 (G)
Estimated Equalized Valuation (as of 10/01/2007)581,649,299 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.2522 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy7,839,367 (J)
Estimated Equalized Valuation (as of 10/01/2007)581,649,299 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.3478 (L)