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

User Friendly Budgets
2012-13

BURLINGTON - LUMBERTON TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time1,3741,3721,367
spacing
Pupils on Roll - Special Full-Time284256249
Private School Placements121217
spacing
Pupils Sent to Other Districts-Reg Prog220
Pupils Sent to Other Dists-Spec Ed Prog141013
Pupils Received100

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 2,000,000 1,822,918
Withdrawal from Cap Res-for Local Share 10-307 0 349,750 0
Revenues from Local Sources:
Local Tax Levy 10-1210 11,692,738 11,692,738 11,926,593
Tuition 10-1300 10,408 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 60,793 4,000 900
Unrestricted Miscellaneous Revenues 10-1XXX 29,628 30,000 25,000
SUBTOTAL  11,793,567 11,726,738 11,952,493
Revenues from State Sources:
Extraordinary Aid 10-3131 8,048 0 0
Other State Aids 10-3XXX 33,574 0 0
Categorical Special Education Aid 10-3132 855,267 855,267 903,309
Equalization Aid 10-3176 6,732,044 6,881,830 6,878,221
Categorical Security Aid 10-3177 0 72,631 137,187
Adjustment Aid 10-3178 0 0 36,007
Categorical Transportation Aid 10-3121 0 0 210,603
SUBTOTAL  7,628,933 7,809,728 8,165,327
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 30,001 20,213 21,607
SUBTOTAL  30,001 317,505 21,607
Adjustment for Prior Year Encumbrances  0 34,238 0
Actual Revenues (Over)/Under Expenditures  -734,962 0 0
TOTAL OPERATING BUDGET  18,717,539 22,237,959 21,962,345
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 2,360 2,018 1,800
TOTAL REVENUES FROM STATE SOURCES  2,360 2,018 1,800
Revenues from Federal Sources:
Title I 20-4411-4416 129,064 126,524 120,000
Title II 20-4451-4455 27,085 34,428 30,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 602,644 409,234 350,000
TOTAL REVENUES FROM FEDERAL SOURCES  758,793 570,186 500,000
TOTAL GRANTS AND ENTITLEMENTS  761,153 572,204 501,800
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 52,825 0
Transfers from Other Funds 40-5200 0 0 407,950
Transfers from Capital Reserve 40-5210 0 349,750 0
Revenues from Local Sources:
Local Tax Levy 40-1210 2,018,353 2,018,353 2,018,353
TOTAL REVENUES FROM LOCAL SOURCES  2,018,353 2,018,353 2,018,353
Revenues from State Sources:
Debt Service Aid Type II 40-3160 931,091 1,129,660 1,144,079
TOTAL LOCAL REPAYMENT OF DEBT  2,949,444 3,550,588 3,570,382
Actual Revenues (Over)/Under Expenditures  2 0 0
TOTAL REPAYMENT OF DEBT  2,949,446 3,550,588 3,570,382
TOTAL REVENUES/SOURCES  22,428,138 26,360,751 26,034,527
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Capital Reserve 40-5210 0 349,750 0
TOTAL REVENUES/SOURCES NET OF TRANSFERS  22,428,138 26,011,001 26,034,527

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX5,511,1845,745,8795,927,204
Special Education 11-2XX-100-XXX2,319,5842,643,1792,575,979
Basic Skills/Remedial 11-230-100-XXX254,059287,820383,345
Bilingual Education 11-240-100-XXX79,23684,89986,503
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX41,64271,40077,700
School Sponsored Athletics 11-402-100-XXX32,62641,38043,561
Support Services:
Tuition 11-000-100-XXX498,833838,381971,000
Health Services 11-000-213-XXX189,020242,911245,311
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217423,483487,426501,983
Guidance 11-000-218-XXX318,535350,934357,044
Child Study Teams 11-000-219-XXX598,670686,145667,993
Improvement of Instructional Services 11-000-221-XXX68,49196,42598,836
Educational Media Services - School Library 11-000-222-XXX203,554220,054241,992
Instructional Staff Training Services 11-000-223-XXX64,24482,776124,155
General Administration 11-000-230-XXX366,771504,323455,250
School Administration 11-000-240-XXX804,597906,232839,164
Central Svcs & Admin Info Technology 11-000-25X-XXX628,380770,480779,782
Operation and Maintenance of Plant Services 11-000-26X-XXX2,067,2682,171,6372,145,692
Student Transportation Services 11-000-270-XXX813,6231,015,2151,066,062
Personal Services - Employee Benefits 11-XXX-XXX-2XX3,360,8644,444,4714,168,255
Total Support Services Expenditures 10,406,33312,817,41012,662,519
TOTAL GENERAL CURRENT EXPENSE 18,644,66421,691,96721,756,811
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60404,000900
Equipment 12-XXX-XXX-73X21,24088,450102,100
Facilities Acquisition and Construction Services 12-000-4XX-XXX51,63594,10192,543
Capital Reserve-Transfer to Repayment of Debt 12-000-4XX-9330349,7500
TOTAL CAPITAL EXPENDITURES 72,875536,301195,543
Transfer of Funds to Charter Schools 10-000-100-56X09,6919,991
OPERATING BUDGET GRAND TOTAL 18,717,53922,237,95921,962,345
SPECIAL GRANTS AND ENTITLEMENTS
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX0831800
Nonpublic Nursing Services 20-XXX-XXX-XXX01,1871,000
Other Special Projects 20-XXX-XXX-XXX2,36000
Total State Projects 2,3602,0181,800
Federal Projects:
Title I 20-XXX-XXX-XXX129,064126,524120,000
Title II 20-XXX-XXX-XXX27,08534,42830,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX602,644409,234350,000
Total Federal Projects 758,793570,186500,000
TOTAL GRANTS AND ENTITLEMENTS 761,153572,204501,800
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX03,550,5883,570,382
Additional State School Building Aid-Ch.177 40-702-510-XXX2,949,44600
Total Additional State School Building Aid 2,949,44600
TOTAL REPAYMENT OF DEBT 2,949,4463,550,5883,570,382
Total Expenditures 22,428,13826,360,75126,034,527
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 22,428,13826,011,00126,034,527

 

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 Budget940,6332,097,3761,226,289444,074
  Repayment of Debt52,82752,82500
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve552,458556,617211,767212,667
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve1,795,0711,342,8061,040,7030
      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 Cost10,84410,49211,97212,19012,206
Total Classroom Instruction6,3696,2807,0917,1667,242
Classroom-Salaries and Benefits6,1196,0896,8846,9567,013
Classroom-General Supplies and Textbooks207179177179199
Classroom-Purchased Services and Other4412303131
Total Support Services1,5591,4301,7361,7531,780
Support Services-Salaries and Benefits1,4751,3671,6281,6461,640
Total Administrative Costs1,4511,3471,5301,6801,592
Administration-Salaries and Benefits1,2451,1701,2771,3401,297
Legal Costs036427360
Total Operations and Maintenance of Plant1,3771,3791,5231,5011,496
Operations & Maintenance of Plant-Salary & Ben.610580678648695
Board Contribution to Food Services00000
Total Extracurricular Costs8857929096
Total Equipment Costs5313525463
Employee Benefits as a % of Salaries24.228.234.434.431.7

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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
  • Educational Data Services for Classroom Supplies, Art Supplies, Physical
  • Education Supplies and Custodial/Maintenance/Grounds Supplies
  • Participate in E-Rate through the Educational Consortium
  • ACES Participation for Natural Gas Consortium
  • Telephone Line Use Contracts with another vendor who matches rates
  • offered by ACT
  • Burlington County Education Services Unit for all Special Education
  • Transportation, Aid-in-Lieu-of Payments, Non-Public Transportation,
  • some homeless children transportation, some OT/PT/Speech Services for
  • Out-of-District special education students
  • All copy paper is puchased through a Cooperative Purcashing Agreement
  • with Pittsgrove School Dsitrict or Education Data Services, whichever is
  • cheaper at the time of purchase
  • Lumberton Township Collects Trash at a reduced rate
  • School District obtains fuels for district trucks through the Township
  • thereby paying a cheaper amount
  • School District permits the Township to use the school facilities free
  • of charge for all recreational activities
  • School district maintains a successful Before/After School Child Care
  • Program that we run at the Mt. Holly schools as well-Lumberton
  • Enterprise Fund
  • Member of the Burlington County Insurance Pool Joint Insurance Fund for
  • all property & liability as well as workers' compensation insurances
  • Member of the SEHBP as of May 1, 2009 for Medical and Prescription
  • Coverages
  • District permits the Township to utilize a vacant piece of school
  • property as a recycling center for the township free of charge
  • Rancocas Velley Regional High School sending districts Superintendents
  • meet on a monthly basis to share idea and review issues affecting all
  • districts
  • Rancocas Valley Regional High School sending districts curriculum people
  • meet on a regular basis to discuss curriculum issues
  • The district currently participates in S.E.M.I. and we have exceeded
  • the estimated receipts every year
  • District utilizes the South Jersey Technology Partnership through
  • Sterling Regional High School for IT Consultants and some computer
  • supplies, Uses Source4Teachers for sub teachers after our subs are used
  • District utilizes the Middlesex Regional Educational Services Commission
  • for a lease/purchase agreement, computer supplies and computer services
  • District bids all transportation routes and has tiered 3 schools together

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy11,926,593 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)1,440,665,311 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1000.8279 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy13,944,946 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)1,440,665,311 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1000.9680 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy11,926,593 (G)
Estimated Equalized Valuation (as of 10/01/2011)1,539,364,038 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.7748 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy13,944,946 (J)
Estimated Equalized Valuation (as of 10/01/2011)1,539,364,038 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.9059 (L)

 

Administrative Salaries
Employee Name: Mark Leung 
Job TitleInformation Technology 
Base Annual Salary105,857 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 12 
  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: 
Allowances5,840 
Bonuses
Stipends300 
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other500 
  Retirement Plans
Contractual Post-Employment Benefits Amount23,143 
  Description of: 
   Buyback of Sick Days at the End of ContractState Maximum of $15,000 
   Buyback of Vacation Days at the End of ContractUp to 20 unused vacation days 
   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: Terrence Healey 
Job TitleSuperintendent 
Base Annual Salary158,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract09/01/2010 
  Ending Date of Contract06/30/2015 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 12 
  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: 
Allowances9,920 
Bonuses
Stipends300 
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,500 
  Retirement Plans
Contractual Post-Employment Benefits Amount39,308 
  Description of: 
   Buyback of Sick Days at the End of ContractState maximum for unused sick buyout 
   Buyback of Vacation Days at the End of ContractUp to 40 days at per diem rate 
   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: Thomas J. Fanuka 
Job TitleBusiness Administrator 
Base Annual Salary143,492 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 12 
  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: 
Allowances5,800 
Bonuses
Stipends300 
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,400 
  Retirement Plans
Contractual Post-Employment Benefits Amount50,426 
  Description of: 
   Buyback of Sick Days at the End of Contract189 Days @ $150/day 
   Buyback of Vacation Days at the End of ContractUp to 40 unused vacation days 
   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