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User Friendly Budgets
2012-13

BURLINGTON - PALMYRA BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time789810823
spacing
Pupils on Roll - Special Full-Time147162157
Private School Placements9613
spacing
Pupils Sent to Other Dists-Spec Ed Prog131112
Pupils Received121112126

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 599,821 619,994
Withdrawal from Cap Res-for Local Share 10-307 0 264,000 0
Revenues from Local Sources:
Local Tax Levy 10-1210 7,151,345 7,225,184 7,225,184
Tuition 10-1300 1,728,342 1,959,680 1,790,464
Interest Earned on Capital Reserve Funds 10-1XXX 9,345 1,000 1,000
Unrestricted Miscellaneous Revenues 10-1XXX 44,348 140,000 40,000
SUBTOTAL  8,933,380 9,325,864 9,056,648
Revenues from State Sources:
Extraordinary Aid 10-3131 29,181 0 0
Other State Aids 10-3XXX 23,143 0 0
Categorical Special Education Aid 10-3132 429,438 429,438 463,144
Equalization Aid 10-3176 3,604,234 3,604,234 3,848,756
Categorical Security Aid 10-3177 91,211 139,360 151,279
Adjustment Aid 10-3178 0 0 106,295
Categorical Transportation Aid 10-3121 0 92,230 98,448
SUBTOTAL  4,177,207 4,265,262 4,667,922
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 13,203 19,890 26,834
SUBTOTAL  13,203 179,826 26,834
Adjustment for Prior Year Encumbrances  0 23,275 0
Actual Revenues (Over)/Under Expenditures  -180,831 0 0
TOTAL OPERATING BUDGET  12,942,959 14,658,048 14,371,398
GRANTS AND ENTITLEMENTS
Revenues from Federal Sources:
Title I 20-4411-4416 197,556 167,536 157,183
Title II 20-4451-4455 45,680 43,772 43,226
I.D.E.A. Part B (Handicapped) 20-4420-4429 279,064 207,725 240,864
Other 20-4XXX 143,764 158,703 13,930
TOTAL REVENUES FROM FEDERAL SOURCES  666,064 577,736 455,203
TOTAL GRANTS AND ENTITLEMENTS  666,064 577,736 455,203
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 21,979 44,245
Revenues from Local Sources:
Local Tax Levy 40-1210 999,442 925,603 925,603
TOTAL REVENUES FROM LOCAL SOURCES  999,442 925,603 925,603
Revenues from State Sources:
Debt Service Aid Type II 40-3160 220,582 206,485 211,545
TOTAL LOCAL REPAYMENT OF DEBT  1,220,024 1,154,067 1,181,393
Actual Revenues (Over)/Under Expenditures  54,266 0 0
TOTAL REPAYMENT OF DEBT  1,274,290 1,154,067 1,181,393
TOTAL REVENUES/SOURCES  14,883,313 16,389,851 16,007,994
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  14,883,313 16,389,851 16,007,994

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX4,134,3174,446,8684,209,662
Special Education 11-2XX-100-XXX1,228,6091,334,2521,214,358
Basic Skills/Remedial 11-230-100-XXX8,48811,96142,792
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX51,61256,97664,665
School Sponsored Athletics 11-402-100-XXX250,307319,001394,329
Support Services:
Tuition 11-000-100-XXX1,068,813912,2501,128,748
Attendance and Social Work Services 11-000-211-XXX40,50040,50045,890
Health Services 11-000-213-XXX135,372152,976148,512
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217297,022456,306335,771
Guidance 11-000-218-XXX315,647329,393265,250
Child Study Teams 11-000-219-XXX442,788343,198495,181
Improvement of Instructional Services 11-000-221-XXX018,800102,734
Educational Media Services - School Library 11-000-222-XXX87,46298,646192,659
Instructional Staff Training Services 11-000-223-XXX1,47918,26222,300
General Administration 11-000-230-XXX252,597345,375317,587
School Administration 11-000-240-XXX450,862498,537467,576
Central Svcs & Admin Info Technology 11-000-25X-XXX234,928261,542291,030
Deposit to Maintenance Reserve 10-60600140,379
Operation and Maintenance of Plant Services 11-000-26X-XXX1,237,8061,374,4581,398,621
Student Transportation Services 11-000-270-XXX315,102358,878373,708
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,370,9222,738,7272,706,860
Total Support Services Expenditures 7,251,3007,947,8488,292,427
TOTAL GENERAL CURRENT EXPENSE 12,924,63314,116,90614,358,612
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60401,0001,000
Equipment 12-XXX-XXX-73X18,326276,14210,500
Facilities Acquisition and Construction Services 12-000-4XX-XXX0264,0001,286
TOTAL CAPITAL EXPENDITURES 18,326541,14212,786
OPERATING BUDGET GRAND TOTAL 12,942,95914,658,04814,371,398
SPECIAL GRANTS AND ENTITLEMENTS
Federal Projects:
Title I 20-XXX-XXX-XXX197,556167,536157,183
Title II 20-XXX-XXX-XXX45,68043,77243,226
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX279,064207,725240,864
Other Special Projects 20-XXX-XXX-XXX143,764158,70313,930
Total Federal Projects 666,064577,736455,203
TOTAL GRANTS AND ENTITLEMENTS 666,064577,736455,203
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,274,2901,154,0671,181,393
TOTAL REPAYMENT OF DEBT 1,274,2901,154,0671,181,393
Total Expenditures 14,883,31316,389,85116,007,994
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 14,883,31316,389,85116,007,994

 

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 Budget512,210911,004451,562292,695
  Repayment of Debt76,24521,97944,2450
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve816,943756,918493,918494,918
      Adult Education Programs0000
      Maintenance Reserve0200,000200,000340,379
      Legal Reserve531,988461,127461,1270
      Tuition Reserve300,000000
      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 Cost12,44312,30513,41713,20812,975
Total Classroom Instruction7,4077,3987,9267,7917,285
Classroom-Salaries and Benefits7,1817,1657,4667,2806,976
Classroom-General Supplies and Textbooks177163315342216
Classroom-Purchased Services and Other497014616893
Total Support Services1,7781,7711,9211,8832,102
Support Services-Salaries and Benefits1,6341,5591,5831,5531,882
Total Administrative Costs1,3841,2451,4101,4211,361
Administration-Salaries and Benefits1,1171,0501,1581,1291,073
Legal Costs043283826
Total Operations and Maintenance of Plant1,3451,4781,6521,6181,625
Operations & Maintenance of Plant-Salary & Ben.728679831810807
Board Contribution to Food Services00000
Total Extracurricular Costs466397490477581
Total Equipment Costs02029128411
Employee Benefits as a % of Salaries26.430.433.633.632.4

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 Electricity purchasing coop
  • SAIF joint insurance pool
  • Burl County Natural Gas Consortium
  • Transportation provided through Cinnaminson BOE
  • Operational services, waste and snow removal, custodial shared with
  • Palmyra Borough
  • Social Worker shared with Riverton BOE

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy7,225,184 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)313,139,512 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1002.3073 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy8,150,787 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)313,139,512 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1002.6029 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy7,225,184 (G)
Estimated Equalized Valuation (as of 10/01/2011)560,559,728 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1001.2889 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy8,150,787 (J)
Estimated Equalized Valuation (as of 10/01/2011)560,559,728 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1001.4540 (L)

 

Administrative Salaries
Employee Name: David Lindenmuth 
Job TitleSuperintendent 
Base Annual Salary133,900 
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 Contract06/30/2015 
  Contracted Number of Annual Work Days260 
  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: 
Allowances2,160 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount25,300 
  Description of: 
   Buyback of Sick Days at the End of Contract15,000-max only upon retirement 
   Buyback of Vacation Days at the End of Contract20 days at base/260 
   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: Robert Pupchik 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary88,778 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2012 
  Ending Date of Contract06/30/2013 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 16 
  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: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount20,463 
  Description of: 
   Buyback of Sick Days at the End of Contract15,000 max-only upon retirement 
   Buyback of Vacation Days at the End of Contract16 days at base/260 
   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: William Blatchley 
Job TitleBusiness Administrator 
Base Annual Salary98,880 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2012 
  Ending Date of Contract06/30/2013 
  Contracted Number of Annual Work Days260 
  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: 
Allowances2,060 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount22,606 
  Description of: 
   Buyback of Sick Days at the End of Contract15,000 max only upon retirement 
   Buyback of Vacation Days at the End of Contract20 days at base/260 
   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