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User Friendly Budgets
2010

BURLINGTON - MEDFORD LAKES BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time491496519
spacing
Pupils on Roll - Special Full-Time616059
Private School Placements423

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 252,626 243,716
Revenues from Local Sources:
Local Tax Levy 10-1210 4,759,309 4,949,681 5,070,796
Unrestricted Miscellaneous Revenues 10-1XXX 180,705 187,223 211,447
SUBTOTAL  4,940,014 5,136,904 5,282,243
Revenues from State Sources:
Extraordinary Aid 10-3131 28,617 0 0
Other State Aids 10-3XXX 5,103 5,103 0
Categorical Special Education Aid 10-3132 267,773 285,089 24,532
Equalization Aid 10-3176 826,192 712,231 873,062
Categorical Security Aid 10-3177 35,156 37,185 0
Categorical Transportation Aid 10-3121 19,159 35,694 0
SUBTOTAL  1,182,000 1,075,302 897,594
Revenues from Federal Sources:
Equalization Aid - ARRA ESF 16-4520 0 151,994 0
Equalization Aid - ARRA GSF 17-4521 0 5,884 0
SUBTOTAL  0 157,878 0
Adjustment for Prior Year Encumbrances  0 47,024 0
Actual Revenues (Over)/Under Expenditures  46,382 0 0
TOTAL OPERATING BUDGET  6,168,396 6,669,734 6,423,553
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 18,624 25,366 0
Revenues from Federal Sources:
Title II 20-4451-4455 0 0 13,981
I.D.E.A. Part B (Handicapped) 20-4420-4429 100,945 110,832 94,210
Other 20-4XXX 7,971 128,864 0
TOTAL REVENUES FROM FEDERAL SOURCES  108,916 239,696 108,191
TOTAL GRANTS AND ENTITLEMENTS  127,540 265,062 108,191
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 6,593 85
Revenues from Local Sources:
Local Tax Levy 40-1210 470,973 462,880 472,430
Miscellaneous 40-1XXX 85 0 0
TOTAL REVENUES FROM LOCAL SOURCES  471,058 462,880 472,430
TOTAL LOCAL REPAYMENT OF DEBT  471,058 469,473 472,515
Actual Revenues (Over)/Under Expenditures  -83 0 0
TOTAL REPAYMENT OF DEBT  470,975 469,473 472,515
TOTAL REVENUES/SOURCES  6,766,911 7,404,269 7,004,259
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  6,766,911 7,404,269 7,004,259

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,205,1182,316,4122,205,653
Special Education 11-2XX-100-XXX713,836805,123711,053
Basic Skills/Remedial 11-230-100-XXX35,67639,99938,972
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX42,97733,58633,046
School Sponsored Athletics 11-402-100-XXX29,76243,0010
Support Services:
Tuition 11-000-100-XXX206,72184,182127,628
Attendance and Social Work Services 11-000-211-XXX17,40419,45219,608
Health Services 11-000-213-XXX126,526147,563168,608
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21762,48266,37254,425
Guidance 11-000-218-XXX83,91373,98545,752
Child Study Teams 11-000-219-XXX206,002236,815270,258
Improvement of Instructional Services 11-000-221-XXX15,29049,05546,913
Educational Media Services - School Library 11-000-222-XXX116,54693,12865,290
Instructional Staff Training Services 11-000-223-XXX7,2146,5006,500
General Administration 11-000-230-XXX256,071310,855306,921
School Administration 11-000-240-XXX153,274133,905135,376
Central Svcs & Admin Info Technology 11-000-25X-XXX187,850228,766213,189
Operation and Maintenance of Plant Services 11-000-26X-XXX563,337693,692643,373
Student Transportation Services 11-000-270-XXX232,972141,352202,206
Personal Services - Employee Benefits 11-XXX-XXX-2XX839,5171,079,1141,096,015
Total Support Services Expenditures 3,075,1193,364,7363,402,062
TOTAL GENERAL CURRENT EXPENSE 6,102,4886,602,8576,390,786
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X40,97015,6778,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX24,93851,20024,767
TOTAL CAPITAL EXPENDITURES 65,90866,87732,767
OPERATING BUDGET GRAND TOTAL 6,168,3966,669,7346,423,553
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX18,62425,3660
Federal Projects:
Title II 20-XXX-XXX-XXX0013,981
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX100,945110,83294,210
Other Special Projects 20-XXX-XXX-XXX7,971128,8640
Total Federal Projects 108,916239,696108,191
TOTAL GRANTS AND ENTITLEMENTS 127,540265,062108,191
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX470,975469,473472,515
TOTAL REPAYMENT OF DEBT 470,975469,473472,515
Total Expenditures 6,766,9117,404,2697,004,259
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 6,766,9117,404,2697,004,259

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/08
Audited
Balance
6/30/09
Estimated
Balance
6/30/10
Estimated
Balance
6/30/11
Unassigned:
  General Operating Budget423,712300,103408,759233,103
  Repayment of Debt6,5956,678850
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1111
      Adult Education Programs0000
      Maintenance Reserve015,00015,00015,000
      Legal Reserve241,290275,68668,0600
      Tuition Reserve0000
      Current Expense Emergency Reserve015,01715,01715,017
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2007-08
Actual
2008-09
Actual
2009-10
Original
Budget
2009-10
Revised
Budget
2010-11
Proposed
Budget
Total Comparative Per Pupil Cost10,59510,12810,96811,47010,486
Total Classroom Instruction6,7256,3106,7677,0286,402
Classroom-Salaries and Benefits6,3956,0176,3326,5786,102
Classroom-General Supplies and Textbooks184155279280142
Classroom-Purchased Services and Other146139157170159
Total Support Services1,3481,3441,4581,5121,431
Support Services-Salaries and Benefits1,1571,2171,2601,3031,228
Total Administrative Costs1,2471,2441,3191,4301,355
Administration-Salaries and Benefits1,0191,0291,0341,0711,044
Legal Costs00434547
Total Operations and Maintenance of Plant1,1021,0771,2651,3361,226
Operations & Maintenance of Plant-Salary & Ben.413408418433537
Total Food Services Costs00000
Total Extracurricular Costs17215316016472
Total Equipment Costs07302814
Employee Benefits as a % of Salaries19.520.625.725.626.8

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2010 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 2009-10 revised appropriations and 2010-11 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
  • 1. ACES (NJASBO) - joined with school districts state-wide through NJSBA
  • and NJASBO for the purpose of group purchasing energy (gas and electric)
  • 2. ACT (NJASBO)-joined with school districts state-wide for the purpose
  • of purchasing communications services (long distance and local phone serv
  • ice).
  • 3. AESOP-joined with school districts for substitute calling services an
  • d substitutes.
  • 4. Burlington County Insurance Pool Joint Insurance Fund - joined with o
  • ther districts for the purchase of property, general liability, worker's
  • compensation, educator's legal liability insurance coverage.
  • 5. Burlington County Insurance Pool Health Insurance Fund - joined with
  • other districts and municipalities for the purchase of health insurance f
  • or Prescription. Health and Dental (PENDING)
  • 6. Gloucester County Special Services School District - joined with over
  • one hundred other districts for software programs for budget and payroll
  • accounting.
  • 7. Educational Services Unit of Burlington County - purchasing of O.T.,
  • P.T.; grant writing service; and transportation for non-public and specia
  • l education students.
  • 8. Medford School District - Joined with other Lenape districts for the
  • purchase of copy paper; busing for special education students, field trip
  • s & sporting events.
  • 9. New Jersey State Contract - participation in pre-bid program.
  • 10. Borough of Medford Lakes - Dept. of Public Works provides snow remova
  • l services for parking areas, provides fuel for district truck, assists i
  • n tree trimming, and provides trash removal for Nokomis School at no cost
  • to the district.
  • 11. Medford Lakes Police Dept - participates in D.A.R.E. substance abuse
  • training for students and serves as a SRO to district at no cost.
  • 12. Ed-Data Services - joint purchase of classroom supplies.
  • 13. Lenape Regional School Districts - joined with the Lenape districts t
  • o procure banking services; trash removal services; and professional deve
  • lopment; speech and school psychologist services as a shared service agre
  • ement.
  • 14. Developed business training partners to offset professional developme
  • nt costs.

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,070,796 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)233,569,538 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1002.1710 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy5,543,226 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)233,569,538 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1002.3733 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,070,796 (G)
Estimated Equalized Valuation (as of 10/01/2009)490,593,347 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1001.0336 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy5,543,226 (J)
Estimated Equalized Valuation (as of 10/01/2009)490,593,347 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1001.1299 (L)

 

Administrative Salaries
Employee Name: Dr. James J. Lynch 
Job TitleSuperintendent 
Base Annual Salary121,482 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2007 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances2,430 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,500 
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional CommentsVacation - max 25 days upon separation Professional Convention - $2,000 max/y Contributes $1,000 to health insurance Prof. Membership Fees - 2% of Salary 
Employee Name: Mrs. Carole Ramage 
Job TitlePrincipal 
Base Annual Salary102,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,000 
  Retirement Plans
Contractual Post-Employment Benefits Amount3,750 
  Description of: 
   Buyback of Sick Days at the End of ContractMaximum after 10 years of service 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional CommentsVacation - Max 30 days upon separation Tuition for masters/doctoral Contributes $1,000/health insurance Prof. Membership Fees - 2% of salary 
Employee Name: Ms. Anne Lawrence 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary92,547 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,000 
  Retirement Plans
Contractual Post-Employment Benefits Amount3,750 
  Description of: 
   Buyback of Sick Days at the End of ContractMaximum after 10 years of service 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional CommentsTuition-max. 12 credits masters/doctor Vacation-max. 30 days upon separation Contributes $1,000/health insurance Prof. Membership Fees - 1% of salary 
Employee Name: Ms. Karen Gfroehrer 
Job TitleBusiness Administrator 
Base Annual Salary95,496 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,000 
  Retirement Plans
Contractual Post-Employment Benefits Amount3,750 
  Description of: 
   Buyback of Sick Days at the End of ContractMaximum after 10 years of service 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional CommentsVacation-max. 25 days upon separation Tuition for masters or doctoral degree Contributes $1,000/health insurance Professional Membership - 2% of salary