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User Friendly Budgets
2008

BURLINGTON - PALMYRA BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time903843854
Pupils on Roll Reg Accr. Adult High Sch192176175
spacing
Pupils on Roll - Special Full-Time159148135
Private School Placements1188
spacing
Pupils Sent to Other Districts-Reg Prog100
Pupils Sent to Other Dists-Spec Ed Prog141512
Pupils Received141127132
Pupils in State Facilities111

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 380,000 496,620
Transfers from Other Funds 10-5200 188,478 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 6,121,339 6,519,838 6,780,632
Tuition 10-1300 1,865,238 1,911,463 1,362,941
Interest Earned on Capital Reserve Funds 10-1XXX 15,940 5,000 1,000
Unrestricted Miscellaneous Revenues 10-1XXX 88,139 94,000 94,000
SUBTOTAL  8,090,656 8,530,301 8,238,573
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 2,594,828 2,594,828 0
Transportation Aid 10-3120 141,921 141,921 0
Special Education Aid 10-3130 883,849 883,849 0
Bilingual Education 10-3140 10,476 10,476 0
Stabilization Aid 10-3171 135,829 135,829 0
Aid for Adult and Post-Graduate Programs 10-3191 0 213,120 0
Extraordinary Aid 10-3131 9,354 0 168
Consolidated Aid 10-3195 288,939 288,939 0
Additional Formula Aid 10-3196 123,352 250,404 0
Other State Aids 10-3XXX 0 0 195,858
Categorical Special Education Aid 10-3132 0 0 421,409
Equalization Aid 10-3176 0 0 3,816,309
Categorical Security Aid 10-3177 0 0 139,952
Adjustment Aid 10-3178 0 0 365,525
Categorical Transportation Aid 10-3121 0 0 82,741
SUBTOTAL  4,188,548 4,519,366 5,021,962
Actual Revenues (Over)/Under Expenditures  -900,846 0 0
TOTAL OPERATING BUDGET  11,566,836 13,429,667 13,757,155
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Instructional Supplement Aid 20-3214 55,881 55,881 0
Other Restricted Entitlements 20-32XX 0 142,000 0
TOTAL REVENUES FROM STATE SOURCES  55,881 197,881 0
Revenues from Federal Sources:
Title I 20-4411-4416 175,295 159,223 167,112
I.D.E.A. Part B (Handicapped) 20-4420-4429 234,927 269,704 269,704
Other 20-4XXX 57,750 63,470 60,313
TOTAL REVENUES FROM FEDERAL SOURCES  467,972 492,397 497,129
TOTAL GRANTS AND ENTITLEMENTS  523,853 690,278 497,129
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 488,036 746,192 380,547
Miscellaneous 40-1XXX 39,582 0 0
TOTAL REVENUES FROM LOCAL SOURCES  527,618 746,192 380,547
Revenues from State Sources:
Debt Service Aid Type II 40-3160 234,714 239,949 140,863
TOTAL LOCAL REPAYMENT OF DEBT  762,332 986,141 521,410
Actual Revenues (Over)/Under Expenditures  -39,582 0 0
TOTAL REPAYMENT OF DEBT  722,750 986,141 521,410
TOTAL REVENUES/SOURCES  12,813,439 15,106,086 14,775,694

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX3,652,3414,136,0974,369,595
Special Education 11-2XX-100-XXX1,258,5291,235,9321,273,579
Basic Skills/Remedial 11-230-100-XXX29,63156,54666,945
Bilingual Education 11-240-100-XXX50010,47610,476
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX52,66757,23757,424
School Sponsored Athletics 11-402-100-XXX232,567263,771319,528
Other Instructional Programs 11-4XX-100-XXX24,68323,20023,896
Support Services:
Tuition 11-000-100-XXX782,378839,394754,325
Attendance and Social Work Services 11-000-211-XXX35,02040,62740,627
Health Services 11-000-213-XXX112,894122,331122,265
Students - Related & Extraordinary 11-000-216,217287,598336,919297,054
Guidance 11-000-218-XXX306,972361,305342,919
Child Study Teams 11-000-219-XXX380,241506,438430,247
Improvement of Instructional Services 11-000-221-XXX3672,7002,700
Educational Media Services - School Library 11-000-222-XXX67,11274,88965,170
Instructional Staff Training Services 11-000-223-XXX3,85826,56139,772
General Administration 11-000-230-XXX341,275387,710367,419
School Administration 11-000-240-XXX437,253459,737450,119
Central Svcs & Admin Info Technology 11-000-25X-XXX236,782242,824254,566
Operation and Maintenance of Plant Services 11-000-26X-XXX1,031,9311,184,0071,201,522
Student Transportation Services 11-000-270-XXX280,673376,521377,723
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,828,5712,460,3252,654,364
Total Support Services Expenditures 6,132,9257,422,2887,400,792
TOTAL GENERAL CURRENT EXPENSE 11,383,84313,205,54713,522,235
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60405,0001,000
Equipment 12-XXX-XXX-73X29,9016,00024,100
TOTAL CAPITAL EXPENDITURES 29,90111,00025,100
SPECIAL SCHOOLS
Accredited Evening/Adult High School/Post-Graduate:
Instruction 13-601-100-XXX56,097118,149101,672
Support Services 13-601-200-XXX96,99594,971108,148
Total Accredited Evening/Adult HS/Post-Grad. 153,092213,120209,820
TOTAL SPECIAL SCHOOLS 153,092213,120209,820
OPERATING BUDGET GRAND TOTAL 11,566,83613,429,66713,757,155
GRANTS AND ENTITLEMENTS
Instructional Supplement Aid:
Instruction 20-214-100-XXX55,88155,8810
TOTAL INSTRUCTIONAL SUPPLEMENT AID 55,88155,8810
Other State Projects:
Instruction 20-217-100-XXX0108,9050
Support Services 20-217-200-XXX033,0950
TOTAL TARA USED TO SUPPORT PROGRAMS 0142,0000
Total State Projects 55,881197,8810
Federal Projects:
Title I 20-XXX-XXX-XXX175,295159,223167,112
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX234,927269,704269,704
Other Special Projects 20-XXX-XXX-XXX57,75063,47060,313
Total Federal Projects 467,972492,397497,129
TOTAL GRANTS AND ENTITLEMENTS 523,853690,278497,129
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX722,750986,141521,410
TOTAL REPAYMENT OF DEBT 722,750986,141521,410
Total Expenditures 12,813,43915,106,08614,775,694

 

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 Budget772,723639,354259,354259,354
  Repayment of Debt039,58200
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve414,031505,271510,271511,271
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve40,407496,620496,6200
      Tuition Reserve0148,000148,000148,000
      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 Cost9,6679,94911,09212,31112,541
Total Classroom Instruction5,6995,9656,5857,3297,577
Classroom-Salaries and Benefits5,3115,7866,3137,0157,295
Classroom-General Supplies and Textbooks255135184218196
Classroom-Purchased Services and Other13445889686
Total Support Services1,4571,3741,6801,8351,717
Support Services-Salaries and Benefits1,1821,1541,3621,4871,489
Total Administrative Costs1,1381,1511,2291,3431,340
Administration-Salaries and Benefits8098959441,0311,054
Total Operations and Maintenance of Plant1,0411,0921,2271,3431,375
Operations & Maintenance of Plant-Salary & Ben.504516575628656
Total Food Services Costs00000
Total Extracurricular Costs294323360393460
Total Equipment Costs4296624
Employee Benefits as a % of Salaries25.724.831.330.631.9

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.

 

Shared Services
  • The Palmyra School District takes part in the following Shared Services:
  • ACES (NJASBO) - Electric
  • New Jersey School Boards Insurance Pool - Insurance P&C
  • Burlington County Natural Gas - Natural Gas
  • Cinniminson School District - Transportation Special Education
  • Educational Data Services - School Supplies
  • NJ Division of Purchasing - Paper/Janitoral/Office Supplies
  • Burlington Co. Audio Visual Assoc. - Audio Visual
  • School Alliance Insurance Fund - various insurances
  • SJHIF - Health Benefits
  • Borough of Palmyra - trash removal
  • Pittsgrove Twp. - Copy paper
  • BCSSD Educational Unit - OT, PT, Speech, school psychologist, LDTC

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,780,632 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)313,815,715 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1002.1607 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy7,161,179 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)313,815,715 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1002.2820 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,780,632 (G)
Estimated Equalized Valuation (as of 10/01/2007)580,965,140 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.1671 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy7,161,179 (J)
Estimated Equalized Valuation (as of 10/01/2007)580,965,140 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.2326 (L)