>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>BURLINGTON  >>TABERNACLE TWP

User Friendly Budgets
2008

BURLINGTON - TABERNACLE TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time793792763
spacing
Pupils on Roll - Special Full-Time1018681
Private School Placements012
spacing
Pupils Sent to Contracted Preschool Prog100
Pupils Sent to Other Dists-Spec Ed Prog200
Pupils Received121

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 679,990 749,578
Revenues from Local Sources:
Local Tax Levy 10-1210 5,802,533 6,111,552 6,267,454
Tuition 10-1300 14,964 14,049 14,000
Interest Earned on Capital Reserve Funds 10-1XXX 43 5 5
Unrestricted Miscellaneous Revenues 10-1XXX 98,278 58,000 88,275
SUBTOTAL  5,915,818 6,183,606 6,369,734
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 2,023,786 2,023,786 0
Supplemental Core Curriculum Standards Aid 10-3112 832,298 832,298 0
Transportation Aid 10-3120 352,847 352,847 0
Special Education Aid 10-3130 642,125 642,125 0
Stabilization Aid 10-3171 1,386,103 1,386,103 0
Consolidated Aid 10-3195 101,820 101,820 0
Additional Formula Aid 10-3196 160,169 325,143 0
Other State Aids 10-3XXX 650 68,009 0
Categorical Special Education Aid 10-3132 0 0 431,412
Equalization Aid 10-3176 0 0 3,474,425
Categorical Security Aid 10-3177 0 0 62,440
Adjustment Aid 10-3178 0 0 1,611,971
Categorical Transportation Aid 10-3121 0 0 266,525
SUBTOTAL  5,499,798 5,732,131 5,846,773
Adjustment for Prior Year Encumbrances  0 223,792 0
Actual Revenues (Over)/Under Expenditures  -300,529 0 0
TOTAL OPERATING BUDGET  11,115,087 12,819,519 12,966,085
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 16,630 0 0
TOTAL REVENUES FROM STATE SOURCES  16,630 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 41,163 27,057 22,998
I.D.E.A. Part B (Handicapped) 20-4420-4429 143,310 194,403 165,243
Other 20-4XXX 32,183 29,046 24,689
TOTAL REVENUES FROM FEDERAL SOURCES  216,656 250,506 212,930
TOTAL GRANTS AND ENTITLEMENTS  233,286 250,506 212,930
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 38,444 70,446
Transfers from Other Funds 40-5200 0 10,000 10,000
Revenues from Local Sources:
Local Tax Levy 40-1210 709,250 733,988 693,803
Miscellaneous 40-1XXX 80,845 500 500
TOTAL REVENUES FROM LOCAL SOURCES  790,095 734,488 694,303
Revenues from State Sources:
Debt Service Aid Type II 40-3160 124,092 141,023 136,263
TOTAL LOCAL REPAYMENT OF DEBT  914,187 923,955 911,012
Actual Revenues (Over)/Under Expenditures  -4,142 0 0
TOTAL REPAYMENT OF DEBT  910,045 923,955 911,012
TOTAL REVENUES/SOURCES  12,258,418 13,993,980 14,090,027

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX3,959,9064,509,2494,497,403
Special Education 11-2XX-100-XXX980,0321,090,4841,078,333
Basic Skills/Remedial 11-230-100-XXX224,239270,426264,649
Bilingual Education 11-240-100-XXX5,4466,6596,825
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX17,03920,60021,660
School Sponsored Athletics 11-402-100-XXX30,26353,93054,041
Community Services Programs/Operations 11-800-330-XXX03,0003,050
Support Services:
Tuition 11-000-100-XXX22,38162,78068,918
Attendance and Social Work Services 11-000-211-XXX775802840
Health Services 11-000-213-XXX112,175112,510116,738
Students - Related & Extraordinary 11-000-216,217138,374157,977216,901
Guidance 11-000-218-XXX109,888120,930122,298
Child Study Teams 11-000-219-XXX291,227334,023336,911
Improvement of Instructional Services 11-000-221-XXX83,45990,298100,659
Educational Media Services - School Library 11-000-222-XXX317,140332,976319,899
Instructional Staff Training Services 11-000-223-XXX90,436113,710122,855
General Administration 11-000-230-XXX323,067429,511391,970
School Administration 11-000-240-XXX386,406463,965449,870
Central Svcs & Admin Info Technology 11-000-25X-XXX287,638318,986286,606
Operation and Maintenance of Plant Services 11-000-26X-XXX990,9841,257,3371,310,894
Student Transportation Services 11-000-270-XXX546,644619,432595,637
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,138,3232,327,9892,532,182
Food Services 11-000-310-XXX29,33740,00032,500
Total Support Services Expenditures 5,868,2546,783,2267,005,678
TOTAL GENERAL CURRENT EXPENSE 11,085,17912,737,57412,931,639
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604055
Equipment 12-XXX-XXX-73X29,90817,94034,441
Facilities Acquisition and Construction Services 12-000-4XX-XXX064,0000
TOTAL CAPITAL EXPENDITURES 29,90881,94534,446
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 11,115,08712,819,51912,966,085
GRANTS AND ENTITLEMENTS
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX16,63000
Total State Projects 16,63000
Federal Projects:
Title I 20-XXX-XXX-XXX41,16327,05722,998
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX143,310194,403165,243
Other Special Projects 20-XXX-XXX-XXX32,18329,04624,689
Total Federal Projects 216,656250,506212,930
TOTAL GRANTS AND ENTITLEMENTS 233,286250,506212,930
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX910,045923,955911,012
TOTAL REPAYMENT OF DEBT 910,045923,955911,012
Total Expenditures 12,258,41813,993,98014,090,027

 

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 Budget341,666250,000251,800251,800
  Repayment of Debt104,748108,89070,4460
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1,6931,7361,7411,746
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve1,237,0251,429,568749,5780
      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 Cost10,65811,54512,86513,41314,173
Total Classroom Instruction6,5327,1877,9138,2018,625
Classroom-Salaries and Benefits6,1716,8557,4407,5378,107
Classroom-General Supplies and Textbooks263207308500319
Classroom-Purchased Services and Other98125165165200
Total Support Services1,3841,5851,7261,7541,956
Support Services-Salaries and Benefits1,2711,4921,5571,5751,774
Total Administrative Costs1,2711,3361,4211,6181,605
Administration-Salaries and Benefits1,0311,0751,1211,1851,280
Total Operations and Maintenance of Plant1,2891,2451,5531,5831,729
Operations & Maintenance of Plant-Salary & Ben.618663744757841
Total Food Services Costs2533454639
Total Extracurricular Costs726499101107
Total Equipment Costs2434122041
Employee Benefits as a % of Salaries26.328.429.128.430.1

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
  • Participation in shared services provides the district with substantial
  • cost savings. Through shared services, the district is able to utilize
  • the Township's maintenance equipment, their emergency call system, and
  • their services for snow removal and grounds keeping. The district also
  • partners with the Township to allow them use of our fuel pumps. The
  • district coordinates with the surrounding Lenape districts for
  • presentation of professional development workshops. The ACES and ACT
  • programs are used for the bidding and purchase of utilities and telephone
  • services respectively. The district leases its intermediate school to
  • the Lenape District for use as an alternative high school and also seeks
  • assistance from the Lenape District for printing of the district
  • newsletter. The costs of the community education program are shared with
  • the Shamong School District. One teaching staff member is shared with
  • Woodland Township School District for the delivery of music services,
  • while two students are received from neighboring districts for inclusion
  • programs. The Educational Services Unit is used for PT, OT, social
  • worker, and transportation services. The bidding of school supplies is
  • accomplished through Educational Data Services. Additionally, the
  • district joins with other local districts for the bidding and purchase of
  • copy paper. Virtua at Work is used for county wide drug testing. The
  • district also partners with other school districts to receive discounted
  • pricing for gasoline and diesel fuel, fiber optic services, library
  • services, medical insurance, property and liability insurance, as well as
  • workmen's compensation insurance. Software applications for budget,
  • payroll, staff records, and student records are maintained through
  • Gloucester County Special Services School District.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,267,454 (A)
Estimated Net Taxable Valuation (as of 01/01/2008)733,232,250 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.8548 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,961,257 (D)
Estimated Net Taxable Valuation (as of 01/01/2008)733,232,250 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.9494 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,267,454 (G)
Estimated Equalized Valuation (as of 10/01/2007)837,584,103 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.7483 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,961,257 (J)
Estimated Equalized Valuation (as of 10/01/2007)837,584,103 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.8311 (L)