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User Friendly Budgets
2008

BURLINGTON - BURLINGTON CITY

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time1,5731,5411,601
spacing
Pupils on Roll - Special Full-Time280288323
Private School Placements17179
spacing
Pupils Sent to Contracted Preschool Prog29300
Pupils Sent to Other Districts-Reg Prog211
Pupils Sent to Other Dists-Spec Ed Prog394024
Pupils Received228218218
Pupils in State Facilities511

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 200,000 615,956
Revenues from Local Sources:
Local Tax Levy 10-1210 7,650,000 8,269,555 8,600,337
Tuition 10-1300 2,090,995 2,238,500 2,021,400
Transportation Fees from Other LEAs 10-1420-1440 27,169 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 133,057 100,000 123,200
SUBTOTAL  9,901,221 10,608,055 10,744,937
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 5,212,735 5,212,735 0
Education Opportunity Aid 10-3117 0 7,967,708 0
Discretionary Education Opportunity Aid 10-3118 0 476,955 0
Transportation Aid 10-3120 203,361 203,361 0
Special Education Aid 10-3130 1,602,469 1,602,469 0
Bilingual Education 10-3140 58,274 58,274 0
Stabilization Aid 10-3171 100,000 100,000 0
Extraordinary Aid 10-3131 18,684 0 26,757
Consolidated Aid 10-3195 155,912 155,912 0
Other State Aids 10-3XXX 7,396,836 50,000 480,000
Categorical Special Education Aid 10-3132 0 0 777,157
Equalization Aid 10-3176 0 0 12,751,768
Categorical Security Aid 10-3177 0 0 350,169
Adjustment Aid 10-3178 0 0 2,863,041
Categorical Transportation Aid 10-3121 0 0 211,653
SUBTOTAL  14,748,271 15,827,414 17,460,545
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 20,630 45,000 45,000
SUBTOTAL  20,630 45,000 45,000
Adjustment for Prior Year Encumbrances  0 46,201 0
Actual Revenues (Over)/Under Expenditures  10,060 0 0
TOTAL OPERATING BUDGET  24,680,182 26,726,670 28,866,438
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 38,635 0 2,361
Early Childhood Program Aid 20-3211 825,397 827,758 0
Demonstrably Effective Program Aid 20-3212 598,040 598,040 0
Preschool Education Aid 20-3218 0 0 2,357,535
Preschool Expansion Aid 20-3215 842,768 1,236,354 0
Other Restricted Entitlements 20-32XX 634,256 979,948 516,000
TOTAL REVENUES FROM STATE SOURCES  2,939,096 3,642,100 2,875,896
Revenues from Federal Sources:
Title I 20-4411-4416 385,560 456,177 450,000
Title VI 20-4417-4418 0 0 12,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 488,841 527,460 490,000
Vocational Education 20-4430 0 19,829 15,000
Other 20-4XXX 343,126 265,572 170,500
TOTAL REVENUES FROM FEDERAL SOURCES  1,217,527 1,269,038 1,137,500
Transfers from Operating Budget-PreK/K 20-5200 279,201 162,236 149,081
TOTAL GRANTS AND ENTITLEMENTS  4,435,824 5,073,374 4,162,477
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 1
Revenues from Local Sources:
Local Tax Levy 40-1210 201,643 198,143 194,642
TOTAL REVENUES FROM LOCAL SOURCES  201,643 198,143 194,642
TOTAL LOCAL REPAYMENT OF DEBT  201,643 198,143 194,643
Actual Revenues (Over)/Under Expenditures  -1 0 0
TOTAL REPAYMENT OF DEBT  201,642 198,143 194,643
TOTAL REVENUES/SOURCES  29,317,648 31,998,187 33,223,558
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Operating Budget-PreK/K 20-5200 279,201 162,236 149,081
TOTAL REVENUES/SOURCES NET OF TRANSFERS  29,038,447 31,835,951 33,074,477

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX481,997356,018370,581
Special Education 11-2XX-100-XXX71,58590,65220,000
Bilingual Education 11-240-100-XXX61,796750750
School Sponsored Athletics 11-402-100-XXX056,33433,000
Other Instructional Programs 11-4XX-100-XXX43,00000
Support Services:
Tuition 11-000-100-XXX1,870,4242,218,8991,222,714
Health Services 11-000-213-XXX37,01840,75043,540
Students - Related & Extraordinary 11-000-216,217204,122243,344282,276
Guidance 11-000-218-XXX1,0001,500750
Child Study Teams 11-000-219-XXX822,289929,052981,942
Instructional Staff Training Services 11-000-223-XXX7,65041,79041,214
General Administration 11-000-230-XXX618,444704,306674,776
School Administration 11-000-240-XXX7,54511,25912,000
Central Svcs & Admin Info Technology 11-000-25X-XXX440,046551,007594,410
Operation and Maintenance of Plant Services 11-000-26X-XXX2,406,4422,596,7822,984,635
Student Transportation Services 11-000-270-XXX648,812706,405766,825
Personal Services - Employee Benefits 11-XXX-XXX-2XX967,4481,174,0061,406,004
Food Services 11-000-310-XXX185,86300
Total Support Services Expenditures 8,217,1039,219,1009,011,086
TOTAL GENERAL CURRENT EXPENSE 8,875,4819,722,8549,435,417
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X00164,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX9,9000255,000
TOTAL CAPITAL EXPENDITURES 9,9000419,000
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX9,1256,3708,172
Total Summer School 9,1256,3708,172
Adult Education - Local:
Instruction 13-602-100-XXX33,80022,68624,843
Support Services 13-602-200-XXX1,2222,0002,500
Total Adult Education - Local 35,02224,68627,343
TOTAL SPECIAL SCHOOLS 44,14731,05635,515
General Fund Contribution to SBB 10-000-520-93015,750,65416,972,76018,976,506
OPERATING BUDGET GRAND TOTAL 24,680,18226,726,67028,866,438
GRANTS AND ENTITLEMENTS
Early Childhood Program Aid:
Instruction 20-211-100-XXX951,153950,0751,292,985
Support Services 20-211-200-XXX1,034,8481,276,2731,215,992
TOTAL EARLY CHILDHOOD PROGRAM AID 1,986,0012,226,3482,508,977
Demonstrably Effective Program Aid:
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 000
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX39,47540,52038,000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX193,644270,339235,000
Nonpublic Handicapped Services 20-XXX-XXX-XXX119,977177,338165,000
Nonpublic Nursing Services 20-XXX-XXX-XXX52,86755,97053,000
Nonpublic Technology Initiative 20-XXX-XXX-XXX28,32729,00025,000
Other Special Projects 20-XXX-XXX-XXX199,966406,7810
Total State Projects 2,620,2573,206,2963,024,977
Federal Projects:
Title I 20-XXX-XXX-XXX385,560456,177450,000
Title VI 20-XXX-XXX-XXX0012,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX488,841527,460490,000
Vocational Education 20-XXX-XXX-XXX019,82915,000
Other Special Projects 20-XXX-XXX-XXX343,126265,572170,500
Total Federal Projects 1,217,5271,269,0381,137,500
Grant & Entitlements Cont to SBB 20-XXX-XXX-930598,040598,0400
TOTAL GRANTS AND ENTITLEMENTS 4,435,8245,073,3744,162,477
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX201,642198,143194,643
TOTAL REPAYMENT OF DEBT 201,642198,143194,643
Total Expenditures 29,317,64831,998,18733,223,558
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Local Cont - Transfer to Grants and Entitlements 11-1XX-100-930279,201162,236149,081
TOTAL EXPENDITURES NET OF TRANSFERS 29,038,44731,835,95133,074,477

 

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 Budget880,774708,5571,008,557508,557
  Repayment of Debt0110
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0115,956115,9560
      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 Cost12,65713,02013,19314,26614,928
Total Classroom Instruction7,2397,7437,6288,3058,749
Classroom-Salaries and Benefits6,8577,3657,2367,8608,198
Classroom-General Supplies and Textbooks285215207233357
Classroom-Purchased Services and Other98163184212194
Total Support Services2,2681,9572,1492,2442,355
Support Services-Salaries and Benefits1,9051,8171,9822,0792,194
Total Administrative Costs1,3981,3501,4701,6271,576
Administration-Salaries and Benefits1,1271,1021,1771,2571,239
Total Operations and Maintenance of Plant1,3541,4891,5141,6171,783
Operations & Maintenance of Plant-Salary & Ben.665700723724819
Total Food Services Costs0100000
Total Extracurricular Costs364348398435425
Total Equipment Costs726785
Employee Benefits as a % of Salaries23.926.726.42727.9

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.

 

Advertised Blended Resource SBB Statement
Budget CategoryAccount2006-072007-082008-09
Resources:
General Fund Contribution 15-520015,750,65416,972,76018,976,506
Restricted State Entitlements 15-32XX598,040598,0400
Total SBB Resources 16,348,69417,570,80018,976,506
Appropriations:
Instruction 15-XXX-100-XXX10,662,31111,506,57312,497,592
Support Services 15-XXX-2XX-XXX5,682,3836,050,7276,478,914
Equipment 15-XXX-XXX-73X4,00013,5000
Total SBB Appropriations 16,348,69417,570,80018,976,506

 

Shared Services
  • The City of Burlington Public Schools participates in a number of shared
  • services. They include the following: Health Insurance, Property-
  • Liability-Workers Compensation Insurance, Transportation, School Supplies
  • Utilities-Electric&Natural Gas, Fuel and Telephone service. In addition
  • there is coordination with curriculum, technology and cafeteria services.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy8,600,337 (A)
Estimated Net Taxable Valuation (as of 01/01/2008)436,742,039 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.9692 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy8,794,979 (D)
Estimated Net Taxable Valuation (as of 01/01/2008)436,742,039 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1002.0138 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy8,600,337 (G)
Estimated Equalized Valuation (as of 10/01/2007)757,416,989 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.1355 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy8,794,979 (J)
Estimated Equalized Valuation (as of 10/01/2007)757,416,989 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.1612 (L)