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User Friendly Budgets
2008

BURLINGTON - MOORESTOWN TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time3,8533,8993,937
spacing
Pupils on Roll - Special Full-Time527500506
Pupils on Roll - Special Shared-Time300
Private School Placements433232
spacing
Pupils Sent to Contracted Preschool Prog110
Pupils Sent to Other Districts-Reg Prog644
Pupils Sent to Other Dists-Spec Ed Prog181616
Pupils Received676666
Pupils in State Facilities110

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,853,877 3,237,763
Revenues from Local Sources:
Local Tax Levy 10-1210 49,692,241 51,722,603 52,851,245
Tuition 10-1300 1,031,522 808,000 925,000
Transportation Fees from Other LEAs 10-1420-1440 34,863 20,000 20,000
Interest Earned on Capital Reserve Funds 10-1XXX 60 20 20
Other Restricted Miscellaneous Revenues 10-1XXX 0 0 65,000
Unrestricted Miscellaneous Revenues 10-1XXX 700,364 335,000 350,000
SUBTOTAL  51,459,050 52,885,623 54,211,265
Revenues from State Sources:
Transportation Aid 10-3120 289,264 289,264 0
Special Education Aid 10-3130 3,546,250 3,546,250 0
Bilingual Education 10-3140 27,978 27,978 0
Extraordinary Aid 10-3131 189,779 0 456,923
Consolidated Aid 10-3195 259,818 259,818 0
Additional Formula Aid 10-3196 0 257,812 0
Other State Aids 10-3XXX 356,828 223,418 0
Categorical Special Education Aid 10-3132 0 0 2,225,285
Categorical Security Aid 10-3177 0 0 303,094
Adjustment Aid 10-3178 0 0 1,142,633
Categorical Transportation Aid 10-3121 0 0 911,795
SUBTOTAL  4,669,917 4,604,540 5,039,730
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 5,507 0 0
SUBTOTAL  5,507 0 0
Adjustment for Prior Year Encumbrances  0 350,934 0
Actual Revenues (Over)/Under Expenditures  -1,604,834 0 0
TOTAL OPERATING BUDGET  54,529,640 59,694,974 62,488,758
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 10,699 11,518 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 343,794 723,181 240,000
TOTAL REVENUES FROM STATE SOURCES  343,794 723,181 240,000
Revenues from Federal Sources:
Title I 20-4411-4416 120,600 131,659 103,568
I.D.E.A. Part B (Handicapped) 20-4420-4429 916,359 999,950 620,000
Other 20-4XXX 409,184 587,020 0
TOTAL REVENUES FROM FEDERAL SOURCES  1,446,143 1,718,629 723,568
TOTAL GRANTS AND ENTITLEMENTS  1,800,636 2,453,328 963,568
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 194,100 237,183
Revenues from Local Sources:
Local Tax Levy 40-1210 4,698,352 4,706,337 4,732,691
Miscellaneous 40-1XXX 237,183 0 0
TOTAL REVENUES FROM LOCAL SOURCES  4,935,535 4,706,337 4,732,691
Revenues from State Sources:
Debt Service Aid Type II 40-3160 531,675 548,291 547,216
TOTAL LOCAL REPAYMENT OF DEBT  5,467,210 5,448,728 5,517,090
Actual Revenues (Over)/Under Expenditures  22,655 0 0
TOTAL REPAYMENT OF DEBT  5,489,865 5,448,728 5,517,090
TOTAL REVENUES/SOURCES  61,820,141 67,597,030 68,969,416

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX18,837,32920,423,75421,359,008
Special Education 11-2XX-100-XXX4,362,8434,609,9234,783,245
Basic Skills/Remedial 11-230-100-XXX608,716600,096764,966
Bilingual Education 11-240-100-XXX88,90996,48997,643
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX274,509316,782345,955
School Sponsored Athletics 11-402-100-XXX1,032,2501,076,8541,134,246
Support Services:
Tuition 11-000-100-XXX1,818,4852,020,3781,499,691
Attendance and Social Work Services 11-000-211-XXX34,01935,69135,811
Health Services 11-000-213-XXX596,991648,353660,849
Students - Related & Extraordinary 11-000-216,2171,910,4032,251,3362,247,251
Guidance 11-000-218-XXX1,581,9151,749,4251,810,656
Child Study Teams 11-000-219-XXX1,574,8601,745,8551,864,232
Improvement of Instructional Services 11-000-221-XXX1,060,4341,231,3611,300,335
Educational Media Services - School Library 11-000-222-XXX765,289753,112791,977
Instructional Staff Training Services 11-000-223-XXX399,349500,080523,291
General Administration 11-000-230-XXX860,132882,925802,765
School Administration 11-000-240-XXX1,775,3592,154,4582,121,538
Central Svcs & Admin Info Technology 11-000-25X-XXX1,143,1951,332,9651,312,393
Operation and Maintenance of Plant Services 11-000-26X-XXX4,938,4555,537,4905,669,533
Student Transportation Services 11-000-270-XXX2,473,3772,617,8012,717,352
Personal Services - Employee Benefits 11-XXX-XXX-2XX7,938,6758,461,9549,490,501
Total Support Services Expenditures 28,870,93831,923,18432,848,175
TOTAL GENERAL CURRENT EXPENSE 54,075,49459,047,08261,333,238
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60402020
Equipment 12-XXX-XXX-73X162,36116,7950
Facilities Acquisition and Construction Services 12-000-4XX-XXX181,912474,350996,300
TOTAL CAPITAL EXPENDITURES 344,273491,165996,320
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX62,83965,00065,200
Total Summer School 62,83965,00065,200
Other Special Schools:
Instruction 13-4XX-100-XXX031,72729,000
Total Other Special Schools 031,72729,000
Adult Education - Local:
Instruction 13-602-100-XXX47,03460,00065,000
Total Adult Education - Local 47,03460,00065,000
TOTAL SPECIAL SCHOOLS 109,873156,727159,200
OPERATING BUDGET GRAND TOTAL 54,529,64059,694,97462,488,758
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX10,69911,5180
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX60,59363,93950,000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX34,80762,70650,000
Nonpublic Handicapped Services 20-XXX-XXX-XXX110,211126,49070,000
Nonpublic Nursing Services 20-XXX-XXX-XXX82,49289,55250,000
Nonpublic Technology Initiative 20-XXX-XXX-XXX44,44045,76020,000
Other Special Projects 20-XXX-XXX-XXX11,251334,7340
Total State Projects 343,794723,181240,000
Federal Projects:
Title I 20-XXX-XXX-XXX120,600131,659103,568
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX916,359999,950620,000
Other Special Projects 20-XXX-XXX-XXX409,184587,0200
Total Federal Projects 1,446,1431,718,629723,568
TOTAL GRANTS AND ENTITLEMENTS 1,800,6362,453,328963,568
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX5,489,8655,448,7285,517,090
TOTAL REPAYMENT OF DEBT 5,489,8655,448,7285,517,090
Total Expenditures 61,820,14167,597,03068,969,416

 

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 Budget1,794,1701,553,3531,540,0831,186,881
  Repayment of Debt453,938431,283237,1830
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1,1301,1901,2101,230
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve2,773,0214,475,1682,884,5610
      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 Cost10,93111,40412,13212,36812,855
Total Classroom Instruction6,2906,6127,0107,0357,402
Classroom-Salaries and Benefits5,9346,1846,5536,5456,885
Classroom-General Supplies and Textbooks165172153173165
Classroom-Purchased Services and Other192256304318352
Total Support Services2,1632,1482,3172,3802,471
Support Services-Salaries and Benefits1,8011,8081,9221,9492,040
Total Administrative Costs9291,0141,0441,1641,132
Administration-Salaries and Benefits753806849939930
Total Operations and Maintenance of Plant1,1941,2281,3431,3641,392
Operations & Maintenance of Plant-Salary & Ben.507527578578604
Total Food Services Costs00000
Total Extracurricular Costs309354362374401
Total Equipment Costs037040
Employee Benefits as a % of Salaries22.322.623.522.123.8

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
  • Township of Moorestown:
  • Wide Area Network Fiber Optic Project, Athletic Fields, Recreation Prog-
  • rams, Facility Use, Salt/Sand, Motor Fuel, Snow Removal, Trash Disposal
  • Various School Disticts:
  • Transportation-Buses, Jointures, Training; Special Education-Send/Receive
  • Burlington County Educational Services Unit:
  • Related Services, Nonpublic Services-Nursing, NP192-193, IDEA, Technology
  • Burlington County Insurance Pool:
  • General Insurance, Safety/Health Training
  • ACES:
  • Natural Gas, Electric
  • Education Grants: Alice Paul Liberty Fellowship-Teaching American History
  • Grant, Perkins Secondary Grant
  • State of NJ:
  • State Health Benefits Program-Health Insurance, State Contract
  • Purchasing-various
  • County of Burlington:
  • Recycling
  • Pittsgrove Township:
  • Copy Paper
  • Various Districts:
  • Summer Link - Education Program

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy52,851,245 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)1,941,169,706 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1002.7226 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy57,583,936 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)1,941,169,706 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1002.9665 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy52,851,245 (G)
Estimated Equalized Valuation (as of 10/01/2007)4,402,499,779 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.2005 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy57,583,936 (J)
Estimated Equalized Valuation (as of 10/01/2007)4,402,499,779 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.3080 (L)