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User Friendly Budgets
2008

BURLINGTON - PEMBERTON BOROUGH

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time6900
spacing
Pupils on Roll - Special Full-Time1100
Private School Placements112
spacing
Pupils Sent to Contracted Preschool Prog050
Pupils Sent to Other Districts-Reg Prog73141161
Pupils Sent to Other Dists-Spec Ed Prog263541

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 270,000 202,872
Revenues from Local Sources:
Local Tax Levy 10-1210 1,185,685 1,030,026 1,003,940
Unrestricted Miscellaneous Revenues 10-1XXX 30,227 10,000 9,188
SUBTOTAL  1,215,912 1,040,026 1,013,128
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 924,087 924,087 0
Supplemental Core Curriculum Standards Aid 10-3112 19,246 19,246 0
Transportation Aid 10-3120 47,611 47,611 0
Special Education Aid 10-3130 181,523 181,523 0
Stabilization Aid 10-3171 25,432 25,432 0
Consolidated Aid 10-3195 19,638 19,638 0
Additional Formula Aid 10-3196 35,581 76,827 0
Other State Aids 10-3XXX 15,664 25,703 0
Categorical Special Education Aid 10-3132 0 0 89,258
Equalization Aid 10-3176 0 0 1,388,701
Categorical Security Aid 10-3177 0 0 44,103
Categorical Transportation Aid 10-3121 0 0 73,151
SUBTOTAL  1,268,782 1,320,067 1,595,213
Actual Revenues (Over)/Under Expenditures  -83,775 0 0
TOTAL OPERATING BUDGET  2,400,919 2,630,093 2,811,213
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Early Childhood Program Aid 20-3211 73,370 73,370 0
Demonstrably Effective Program Aid 20-3212 45,126 0 0
Preschool Education Aid 20-3218 0 0 169,218
Instructional Supplement Aid 20-3214 3,267 0 0
Other Restricted Entitlements 20-32XX 0 19,000 0
TOTAL REVENUES FROM STATE SOURCES  121,763 92,370 169,218
Revenues from Federal Sources:
Title I 20-4411-4416 32,898 0 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 55,326 55,649 55,000
Other 20-4XXX 23,153 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  111,377 55,649 55,000
TOTAL GRANTS AND ENTITLEMENTS  233,140 148,019 224,218
TOTAL REVENUES/SOURCES  2,634,059 2,778,112 3,035,431

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX435,0288,0002,400
Special Education 11-2XX-100-XXX46,24600
Basic Skills/Remedial 11-230-100-XXX26,05000
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX4,11500
School Sponsored Athletics 11-402-100-XXX1,12000
Support Services:
Tuition 11-000-100-XXX1,072,8261,971,9832,365,707
Attendance and Social Work Services 11-000-211-XXX23,72300
Health Services 11-000-213-XXX59,91100
Students - Related & Extraordinary 11-000-216,21731,6872,00032,800
Guidance 11-000-218-XXX18,63000
Child Study Teams 11-000-219-XXX101,47100
Improvement of Instructional Services 11-000-221-XXX21,37500
Educational Media Services - School Library 11-000-222-XXX7,92321,80012,500
Instructional Staff Training Services 11-000-223-XXX17400
General Administration 11-000-230-XXX93,755227,05067,800
School Administration 11-000-240-XXX34,81800
Central Svcs & Admin Info Technology 11-000-25X-XXX26,91265,20063,400
Operation and Maintenance of Plant Services 11-000-26X-XXX143,53673,16136,109
Student Transportation Services 11-000-270-XXX99,125134,000153,997
Personal Services - Employee Benefits 11-XXX-XXX-2XX133,722126,89976,500
Food Services 11-000-310-XXX18,77200
Total Support Services Expenditures 1,888,3602,622,0932,808,813
TOTAL GENERAL CURRENT EXPENSE 2,400,9192,630,0932,811,213
CAPITAL EXPENDITURES
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 2,400,9192,630,0932,811,213
GRANTS AND ENTITLEMENTS
Early Childhood Program Aid:
Instruction 20-211-100-XXX51,48073,370169,218
Support Services 20-211-200-XXX21,89000
TOTAL EARLY CHILDHOOD PROGRAM AID 73,37073,370169,218
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX29,22600
Support Services 20-212-200-XXX15,90000
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 45,12600
Instructional Supplement Aid:
Instruction 20-214-100-XXX3,26700
TOTAL INSTRUCTIONAL SUPPLEMENT AID 3,26700
Other State Projects:
Instruction 20-217-100-XXX019,0000
TOTAL TARA USED TO SUPPORT PROGRAMS 019,0000
Total State Projects 121,76392,370169,218
Federal Projects:
Title I 20-XXX-XXX-XXX32,89800
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX55,32655,64955,000
Other Special Projects 20-XXX-XXX-XXX23,15300
Total Federal Projects 111,37755,64955,000
TOTAL GRANTS AND ENTITLEMENTS 233,140148,019224,218
REPAYMENT OF DEBT
Total Expenditures 2,634,0592,778,1123,035,431

 

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 Budget245,737261,046250,812250,000
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve9,78010,22410,22410,224
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve393,804461,826202,0600
      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 Cost15,96615,814000
Total Classroom Instruction7,7248,030000
Classroom-Salaries and Benefits6,9157,596000
Classroom-General Supplies and Textbooks601345000
Classroom-Purchased Services and Other20889000
Total Support Services3,6993,681000
Support Services-Salaries and Benefits2,9353,026000
Total Administrative Costs1,8752,031000
Administration-Salaries and Benefits1,3221,442000
Total Operations and Maintenance of Plant2,2171,762000
Operations & Maintenance of Plant-Salary & Ben.884561000
Total Food Services Costs392220000
Total Extracurricular Costs4272000
Total Equipment Costs690000
Employee Benefits as a % of Salaries22.517.180.650184.3

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
  • Pemberton Borough School District has, is now, and will continue in the
  • future to share the following shared services with the Pemberton Twp.
  • School District:
  • A. Tuitioning of all students as of 7/1/07
  • B. Joint transportation contracts
  • C. Payroll services
  • D. Substitute custodial services
  • In addition, the Pemberton Borough School District shares the following
  • services with the Pemberton Borough Municipality:
  • A. Trash removal
  • B. Snow removal
  • C. Recreation
  • Pemberton Borough School District has also been a long-time member of the
  • Burlington Co. Joint Insurance Fund. The District has also been a member
  • of the Burlington Co. School District Natural Gas Consortium.
  • The District continues to send tuition students to the Burlington Co.
  • Institute of Technology and to the Burlington Co. Special Services
  • School District.
  • Finally, Pemberton Borough School District has shared related services
  • for their special education students and business admiminstrator services
  • with the Burlington Co. Educational Services Unit.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,003,940 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)59,694,816 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.6818 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,003,940 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)59,694,816 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.6818 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,003,940 (G)
Estimated Equalized Valuation (as of 10/01/2007)102,675,520 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.9778 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,003,940 (J)
Estimated Equalized Valuation (as of 10/01/2007)102,675,520 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.9778 (L)