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User Friendly Budgets
2012-13

BURLINGTON - BORDENTOWN REGIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time2,1202,1472,196
Pupils on Roll Regular Shared-Time122
spacing
Pupils on Roll - Special Full-Time340317317
Pupils on Roll - Special Shared-Time100
Private School Placements161517
spacing
Pupils Sent to Other Districts-Reg Prog100
Pupils Sent to Other Dists-Spec Ed Prog182021
Pupils Received654949
Pupils in State Facilities011

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 338,065 1,371,375
Transfers from Other Funds 10-5200 6,199 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 23,744,262 24,131,082 24,613,704
Other Local Governmental Units - Unrestricted 10-12XX 139,377 0 75,000
Tuition 10-1300 1,041,527 835,461 776,939
Transportation Fees from Other LEAs 10-1420-1440 122,402 75,000 75,000
Other Restricted Miscellaneous Revenues 10-1XXX 0 24,000 20,000
Unrestricted Miscellaneous Revenues 10-1XXX 674,779 426,000 265,918
SUBTOTAL  25,722,347 25,491,543 25,826,561
Revenues from State Sources:
Extraordinary Aid 10-3131 229,248 272,883 322,000
Other State Aids 10-3XXX 16,820 0 0
Categorical Special Education Aid 10-3132 645,054 1,342,444 1,423,169
Equalization Aid 10-3176 6,000,237 5,641,478 6,212,255
Categorical Security Aid 10-3177 0 0 56,589
Categorical Transportation Aid 10-3121 0 0 166,769
SUBTOTAL  6,891,359 7,256,805 8,180,782
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 0 25,401
SUBTOTAL  0 276,276 25,401
Adjustment for Prior Year Encumbrances  0 67,319 0
Actual Revenues (Over)/Under Expenditures  -561,764 0 0
TOTAL OPERATING BUDGET  32,058,141 33,430,008 35,404,119
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 18,482 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 61,220 77,859 93,180
TOTAL REVENUES FROM STATE SOURCES  61,220 77,859 93,180
Revenues from Federal Sources:
Title I 20-4411-4416 290,036 267,972 139,701
Title II 20-4451-4455 62,368 60,374 47,010
Title III 20-4491-4494 19,204 24,973 17,024
I.D.E.A. Part B (Handicapped) 20-4420-4429 908,921 567,123 546,207
Other 20-4XXX 0 0 17,735
TOTAL REVENUES FROM FEDERAL SOURCES  1,280,529 920,442 767,677
TOTAL GRANTS AND ENTITLEMENTS  1,360,231 998,301 860,857
REPAYMENT OF DEBT
Transfers from Other Funds 40-5200 0 324,238 381,787
Revenues from Local Sources:
Local Tax Levy 40-1210 2,680,506 2,680,506 2,712,124
TOTAL REVENUES FROM LOCAL SOURCES  2,680,506 2,680,506 2,712,124
Revenues from State Sources:
Debt Service Aid Type II 40-3160 88,632 315,436 250,754
TOTAL LOCAL REPAYMENT OF DEBT  2,769,138 3,320,180 3,344,665
Actual Revenues (Over)/Under Expenditures  148,285 0 0
TOTAL REPAYMENT OF DEBT  2,917,423 3,320,180 3,344,665
TOTAL REVENUES/SOURCES  36,335,795 37,748,489 39,609,641
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  36,335,795 37,748,489 39,609,641

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX9,482,9239,679,95210,293,635
Special Education 11-2XX-100-XXX2,702,5632,766,4452,895,744
Basic Skills/Remedial 11-230-100-XXX479,226534,064707,501
Bilingual Education 11-240-100-XXX145,614184,204175,284
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX153,955156,950126,278
School Sponsored Athletics 11-402-100-XXX550,458611,036627,500
Support Services:
Tuition 11-000-100-XXX1,320,5141,425,3751,563,658
Attendance and Social Work Services 11-000-211-XXX01,0001,000
Health Services 11-000-213-XXX337,064342,205369,406
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217531,902624,355663,733
Guidance 11-000-218-XXX591,504633,105705,319
Child Study Teams 11-000-219-XXX1,491,8971,713,9811,666,532
Improvement of Instructional Services 11-000-221-XXX407,780172,079194,216
Educational Media Services - School Library 11-000-222-XXX261,328255,240270,871
General Administration 11-000-230-XXX474,862489,025508,911
School Administration 11-000-240-XXX1,434,6871,422,3021,478,279
Central Svcs & Admin Info Technology 11-000-25X-XXX535,231617,777595,003
Operation and Maintenance of Plant Services 11-000-26X-XXX3,849,5493,943,5173,975,270
Student Transportation Services 11-000-270-XXX1,557,3141,565,7361,610,000
Personal Services - Employee Benefits 11-XXX-XXX-2XX5,417,7665,825,2726,096,601
Total Support Services Expenditures 18,211,39819,030,96919,698,799
TOTAL GENERAL CURRENT EXPENSE 31,726,13732,963,62034,524,741
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X210,760405,402295,680
Facilities Acquisition and Construction Services 12-000-4XX-XXX121,24460,986583,698
TOTAL CAPITAL EXPENDITURES 332,004466,388879,378
OPERATING BUDGET GRAND TOTAL 32,058,14133,430,00835,404,119
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX18,48200
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX10,3176,11010,742
Nonpublic Auxiliary Services 20-XXX-XXX-XXX19,50934,65940,000
Nonpublic Handicapped Services 20-XXX-XXX-XXX18,76328,36229,700
Nonpublic Nursing Services 20-XXX-XXX-XXX12,2588,72812,738
Other Special Projects 20-XXX-XXX-XXX37300
Total State Projects 61,22077,85993,180
Federal Projects:
Title I 20-XXX-XXX-XXX290,036267,972139,701
Title II 20-XXX-XXX-XXX62,36860,37447,010
Title III 20-XXX-XXX-XXX19,20424,97317,024
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX908,921567,123546,207
Other Special Projects 20-XXX-XXX-XXX0017,735
Total Federal Projects 1,280,529920,442767,677
TOTAL GRANTS AND ENTITLEMENTS 1,360,231998,301860,857
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,917,4233,320,1803,344,665
TOTAL REPAYMENT OF DEBT 2,917,4233,320,1803,344,665
Total Expenditures 36,335,79537,748,48939,609,641
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 36,335,79537,748,48939,609,641

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/10
Audited
Balance
6/30/11
Estimated
Balance
6/30/12
Estimated
Balance
6/30/13
Unassigned:
  General Operating Budget963,8621,237,7281,099,663652,995
  Repayment of Debt148,285000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve5,2775,2775,2775,277
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve486,216924,707924,7070
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2009-10
Actual
2010-11
Actual
2011-12
Original
Budget
2011-12
Revised
Budget
2012-13
Proposed
Budget
Total Budgetary Comparative Per Pupil Cost12,16511,72711,90411,90012,212
Total Classroom Instruction6,7796,4836,5806,5716,884
Classroom-Salaries and Benefits6,3436,0906,1816,1686,463
Classroom-General Supplies and Textbooks256223228228259
Classroom-Purchased Services and Other180171172175162
Total Support Services1,9331,8101,8341,8261,857
Support Services-Salaries and Benefits1,7081,6021,5541,5461,594
Total Administrative Costs1,1831,2071,1931,2301,230
Administration-Salaries and Benefits9851,0059961,0251,020
Legal Costs014181920
Total Operations and Maintenance of Plant1,8581,7911,8241,8001,786
Operations & Maintenance of Plant-Salary & Ben.1,0231,0101,0501,0051,031
Board Contribution to Food Services00000
Total Extracurricular Costs331346366369353
Total Equipment Costs3588103164118
Employee Benefits as a % of Salaries25.326.628.32827.8

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2012 Taxpayers Guide to Education Spending (formerly Comparative Spending Guide) and can be found on the Department of Education's Internet address: http://www.state.nj.us/education under Finance. This publication is available in the board office and public libraries. The same calculations were performed using the 2011-12 revised appropriations and 2012-13 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
  • ACES Natural gas consortium; School Alliance Joint Insurance Fund;
  • New Jersey School Boards Group Insurance Fund; joint transportation
  • agreements with surrounding districts (i.e. Florence; Pemberton;
  • NBC; Willingboro)
  • Have a send-receive relationship with New Hanover for HS students;
  • pursued expanding to middle school but not approved by NH
  • Shared service agreement to sell fuel to the City of Bordentown and
  • the Bordentown Sewerage Authority and local fire house(s)
  • Plan to participate in a shared service committee being formed by the
  • township to explore other opportunities.

 

Estimated Tax Rate Information
BORDENTOWN CITY
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,976,729 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)395,076,987 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1001.2597 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy5,528,280 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)395,076,987 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1001.3993 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,976,729 (G)
Estimated Equalized Valuation (as of 10/01/2011)373,943,270 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1001.3309 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy5,528,280 (J)
Estimated Equalized Valuation (as of 10/01/2011)373,943,270 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1001.4784 (L)
spacing
BORDENTOWN TWP
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy18,622,041 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)1,170,881,460 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1001.5904 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy20,685,966 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)1,170,881,460 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1001.7667 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy18,622,041 (G)
Estimated Equalized Valuation (as of 10/01/2011)1,384,309,647 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1001.3452 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy20,685,966 (J)
Estimated Equalized Valuation (as of 10/01/2011)1,384,309,647 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1001.4943 (L)
spacing
FIELDSBORO BOROUGH
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy729,591 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)56,076,379 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1001.3011 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy810,430 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)56,076,379 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1001.4452 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy729,591 (G)
Estimated Equalized Valuation (as of 10/01/2011)57,168,294 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1001.2762 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy810,430 (J)
Estimated Equalized Valuation (as of 10/01/2011)57,168,294 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1001.4176 (L)

 

Administrative Salaries
Employee Name: Dr. Constance J. Bauer 
Job TitleSuperintendent 
Base Annual Salary148,179 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract08/18/2011 
  Ending Date of Contract06/30/2014 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 22 
  Contracted Number of Annual Sick Days 13 
  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: 
Allowances3,000 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other5,307 
  Retirement Plans
Contractual Post-Employment Benefits Amount4,505 
  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 Comments 
Employee Name: Eloi Richardson 
Job TitleBusiness Administrator 
Base Annual Salary120,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract11/15/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 22 
  Contracted Number of Annual Sick Days 13 
  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: 
Allowances1,500 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  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 Comments