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User Friendly Budgets
2009

BURLINGTON - PALMYRA BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time843790859
Pupils on Roll Reg Accr. Adult High Sch1761800
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Pupils on Roll - Special Full-Time148160146
Private School Placements81413
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Pupils Sent to Other Dists-Spec Ed Prog151213
Pupils Received127118137
Pupils in State Facilities101

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 496,620 488,500
Withdrawal from Tuition Reserve-for Tuition adj. 10-311 0 0 148,000
Transfers from Other Funds 10-5200 293,922 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 6,519,838 6,780,632 6,972,447
Tuition 10-1300 1,835,783 1,362,941 1,508,792
Interest Earned on Capital Reserve Funds 10-1XXX 11,523 1,000 1,000
Unrestricted Miscellaneous Revenues 10-1XXX 48,346 94,000 70,000
SUBTOTAL  8,415,490 8,238,573 8,552,239
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 2,594,828 0 0
Transportation Aid 10-3120 141,921 0 0
Special Education Aid 10-3130 883,849 0 0
Bilingual Education 10-3140 10,476 0 0
Stabilization Aid 10-3171 135,829 0 0
Extraordinary Aid 10-3131 11,728 168 0
Consolidated Aid 10-3195 49,720 0 0
Additional Formula Aid 10-3196 250,404 0 0
Other State Aids 10-3XXX 453,021 195,858 0
Categorical Special Education Aid 10-3132 0 421,409 418,612
Equalization Aid 10-3176 0 3,816,309 3,442,463
Categorical Security Aid 10-3177 0 139,952 138,371
Adjustment Aid 10-3178 0 365,525 725,403
Categorical Transportation Aid 10-3121 0 82,741 101,087
SUBTOTAL  4,531,776 5,021,962 4,825,936
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 0 23,236
SUBTOTAL  0 0 23,236
Actual Revenues (Over)/Under Expenditures  -229,977 0 0
TOTAL OPERATING BUDGET  13,011,211 13,757,155 14,037,911
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Instructional Supplement Aid 20-3214 55,881 0 0
Other Restricted Entitlements 20-32XX 139,233 0 0
TOTAL REVENUES FROM STATE SOURCES  195,114 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 183,582 167,112 181,296
I.D.E.A. Part B (Handicapped) 20-4420-4429 298,365 269,704 266,040
Other 20-4XXX 60,594 60,313 49,251
TOTAL REVENUES FROM FEDERAL SOURCES  542,541 497,129 496,587
TOTAL GRANTS AND ENTITLEMENTS  737,655 497,129 496,587
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 44,020
Revenues from Local Sources:
Local Tax Levy 40-1210 697,997 380,547 524,190
TOTAL REVENUES FROM LOCAL SOURCES  697,997 380,547 524,190
Revenues from State Sources:
Debt Service Aid Type II 40-3160 288,144 140,863 142,718
TOTAL LOCAL REPAYMENT OF DEBT  986,141 521,410 710,928
Actual Revenues (Over)/Under Expenditures  -4,438 0 0
TOTAL REPAYMENT OF DEBT  981,703 521,410 710,928
TOTAL REVENUES/SOURCES  14,730,569 14,775,694 15,245,426

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX4,028,5034,371,1664,418,094
Special Education 11-2XX-100-XXX1,219,9581,314,1371,429,675
Basic Skills/Remedial 11-230-100-XXX50,79138,75616,234
Bilingual Education 11-240-100-XXX27210,47610,476
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX54,33259,50161,523
School Sponsored Athletics 11-402-100-XXX241,704345,640353,708
Other Instructional Programs 11-4XX-100-XXX22,24723,8960
Support Services:
Tuition 11-000-100-XXX849,561826,2901,017,098
Attendance and Social Work Services 11-000-211-XXX43,62735,37640,627
Health Services 11-000-213-XXX124,977128,666137,553
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217348,711273,423307,007
Guidance 11-000-218-XXX342,722350,000388,790
Child Study Teams 11-000-219-XXX393,855430,247494,655
Improvement of Instructional Services 11-000-221-XXX5402,7002,700
Educational Media Services - School Library 11-000-222-XXX73,30680,57092,486
Instructional Staff Training Services 11-000-223-XXX6,75539,77239,772
General Administration 11-000-230-XXX370,517367,419379,359
School Administration 11-000-240-XXX448,421450,119469,120
Central Svcs & Admin Info Technology 11-000-25X-XXX240,234254,566284,486
Operation and Maintenance of Plant Services 11-000-26X-XXX1,225,5201,252,9971,308,898
Student Transportation Services 11-000-270-XXX294,091384,934396,609
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,407,7032,453,0312,374,987
Food Services 11-000-310-XXX16,00000
Total Support Services Expenditures 7,186,5407,330,1107,734,147
TOTAL GENERAL CURRENT EXPENSE 12,804,34713,493,68214,023,857
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60401,0001,000
Equipment 12-XXX-XXX-73X28,14033,85313,054
Facilities Acquisition and Construction Services 12-000-4XX-XXX018,8000
TOTAL CAPITAL EXPENDITURES 28,14053,65314,054
SPECIAL SCHOOLS
Other Special Schools:
Instruction 13-4XX-100-XXX82,51500
Support Services 13-4XX-200-XXX96,20900
Total Other Special Schools 178,72400
Accredited Evening/Adult High School/Post-Graduate:
Instruction 13-601-100-XXX0101,6720
Support Services 13-601-200-XXX0108,1480
Total Accredited Evening/Adult HS/Post-Grad. 0209,8200
TOTAL SPECIAL SCHOOLS 178,724209,8200
OPERATING BUDGET GRAND TOTAL 13,011,21113,757,15514,037,911
GRANTS AND ENTITLEMENTS
Instructional Supplement Aid:
Instruction 20-214-100-XXX55,88100
TOTAL INSTRUCTIONAL SUPPLEMENT AID 55,88100
Other State Projects:
Instruction 20-217-100-XXX106,13800
Support Services 20-217-200-XXX33,09500
TOTAL TARA USED TO SUPPORT PROGRAMS 139,23300
Total State Projects 195,11400
Federal Projects:
Title I 20-XXX-XXX-XXX183,582167,112181,296
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX298,365269,704266,040
Other Special Projects 20-XXX-XXX-XXX60,59460,31349,251
Total Federal Projects 542,541497,129496,587
TOTAL GRANTS AND ENTITLEMENTS 737,655497,129496,587
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX981,703521,410710,928
TOTAL REPAYMENT OF DEBT 981,703521,410710,928
Total Expenditures 14,730,56914,775,69415,245,426

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/07
Audited
Balance
6/30/08
Estimated
Balance
6/30/09
Estimated
Balance
6/30/10
Unreserved:
  General Operating Budget639,354768,572271,952195,609
  Repayment of Debt39,58244,02044,0200
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve505,271810,715811,715812,715
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve496,620412,157412,1570
      Tuition Reserve148,000298,000298,000150,000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2006-07
Actual
2007-08
Actual
2008-09
Original
Budget
2008-09
Revised
Budget
2009-10
Proposed
Budget
Total Comparative Per Pupil Cost9,94912,01712,54112,94312,547
Total Classroom Instruction5,9657,1297,5777,7547,377
Classroom-Salaries and Benefits5,7866,8617,2957,4597,055
Classroom-General Supplies and Textbooks135175196205213
Classroom-Purchased Services and Other45938689109
Total Support Services1,3741,6971,7171,7561,840
Support Services-Salaries and Benefits1,1541,3951,4891,5191,583
Total Administrative Costs1,1511,3301,3401,3731,362
Administration-Salaries and Benefits8951,0371,0541,0751,079
Total Operations and Maintenance of Plant1,0921,4071,3751,4881,466
Operations & Maintenance of Plant-Salary & Ben.516636657740753
Total Food Services Costs016000
Total Extracurricular Costs323376460501489
Total Equipment Costs2929243613
Employee Benefits as a % of Salaries24.830.731.929.227.7

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2009 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 2008-09 revised appropriations and 2009-10 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
  • Cinnaminson School District - Transportation Special Education
  • Educational Data Services - School Supplies
  • New Jersey Division of Purchasing - Paper/Janitoral/Office Supplies
  • Burlington Co. Audio Visual Association - Audio Visual
  • State Health Benefits - Health and Medical Benefits
  • School Alliance Insurance Fund - Various Insurances
  • Borough of Palmyra - trash removal - assists with snow remoal
  • Pittsgrove Township - paper
  • BCSSD Educational Unit - OT, PT, Speech, Psychologist, LDTC

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,972,447 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)314,070,989 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1002.2200 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy7,496,637 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)314,070,989 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1002.3869 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,972,447 (G)
Estimated Equalized Valuation (as of 10/01/2008)606,714,602 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.1492 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy7,496,637 (J)
Estimated Equalized Valuation (as of 10/01/2008)606,714,602 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.2356 (L)