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

User Friendly Budgets
2012-13

BURLINGTON - RIVERSIDE TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time1,1411,1581,190
spacing
Pupils on Roll - Special Full-Time244231205
Private School Placements141313
spacing
Pupils Sent to Other Districts-Reg Prog440
Pupils Sent to Other Dists-Spec Ed Prog213735
Pupils Received127133136
Pupils in State Facilities111

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 769,128 1,329,818
Revenues from Local Sources:
Local Tax Levy 10-1210 6,494,831 6,624,728 6,757,223
Tuition 10-1300 1,808,742 1,749,150 1,751,130
Transportation Fees from Other LEAs 10-1420-1440 43,318 30,000 35,000
Interest Earned on Capital Reserve Funds 10-1XXX 1,513 600 10
Other Restricted Miscellaneous Revenues 10-1XXX 0 193,800 190,000
Unrestricted Miscellaneous Revenues 10-1XXX 277,410 45,000 45,000
SUBTOTAL  8,625,814 8,643,278 8,778,363
Revenues from State Sources:
Extraordinary Aid 10-3131 36,418 0 0
Categorical Special Education Aid 10-3132 642,352 642,352 677,486
Equalization Aid 10-3176 9,194,312 9,399,850 9,863,678
Categorical Security Aid 10-3177 0 0 60,288
Categorical Transportation Aid 10-3121 0 0 42,388
SUBTOTAL  9,873,082 10,042,202 10,643,840
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 33,728 37,638 34,153
SUBTOTAL  33,728 408,930 34,153
Adjustment for Prior Year Encumbrances  0 10,595 0
Actual Revenues (Over)/Under Expenditures  -540,131 0 0
TOTAL OPERATING BUDGET  17,992,493 19,874,133 20,786,174
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Preschool Education Aid - Pr Yr Carryover 20-3218 0 7,017 108,037
Preschool Education Aid 20-3218 449,250 566,553 740,100
TOTAL REVENUES FROM STATE SOURCES  449,250 573,570 848,137
Revenues from Federal Sources:
Title I 20-4411-4416 466,830 380,064 309,564
Title II 20-4451-4455 49,228 42,880 34,304
Title III 20-4491-4494 4,534 6,759 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 592,086 332,341 271,053
Other 20-4XXX 0 0 30,268
TOTAL REVENUES FROM FEDERAL SOURCES  1,112,678 762,044 645,189
TOTAL GRANTS AND ENTITLEMENTS  1,561,928 1,335,614 1,493,326
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 839 347
Transfers from Other Funds 40-5200 345 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 713,831 710,279 802,679
TOTAL REVENUES FROM LOCAL SOURCES  713,831 710,279 802,679
Revenues from State Sources:
Debt Service Aid Type II 40-3160 150,310 39,760 42,933
TOTAL LOCAL REPAYMENT OF DEBT  864,486 750,878 845,959
Actual Revenues (Over)/Under Expenditures  140,357 0 0
TOTAL REPAYMENT OF DEBT  1,004,843 750,878 845,959
TOTAL REVENUES/SOURCES  20,559,264 21,960,625 23,125,459
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  20,559,264 21,960,625 23,125,459

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX5,650,7856,008,7096,236,761
Special Education 11-2XX-100-XXX1,564,7451,637,1061,755,046
Basic Skills/Remedial 11-230-100-XXX108,988152,221148,847
Bilingual Education 11-240-100-XXX56,25644,01360,070
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX102,885110,916112,881
School Sponsored Athletics 11-402-100-XXX394,609437,124425,438
Other Instructional Programs 11-4XX-100-XXX147,203160,275165,500
Before/After School Programs 11-421-XXX-XXX053,6386,500
Summer School 11-422-XXX-XXX023,00823,442
Community Services Programs/Operations 11-800-330-XXX015050
Support Services:
Tuition 11-000-100-XXX1,366,6711,762,3822,349,368
Health Services 11-000-213-XXX167,765171,713176,478
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217246,919283,204290,032
Guidance 11-000-218-XXX391,614412,205418,501
Child Study Teams 11-000-219-XXX618,297634,221640,048
Improvement of Instructional Services 11-000-221-XXX143,2883,090
Educational Media Services - School Library 11-000-222-XXX186,093138,578131,837
Instructional Staff Training Services 11-000-223-XXX3715,50014,825
General Administration 11-000-230-XXX364,787474,742430,612
School Administration 11-000-240-XXX885,517965,805930,188
Central Svcs & Admin Info Technology 11-000-25X-XXX278,153387,355377,364
Operation and Maintenance of Plant Services 11-000-26X-XXX1,643,3891,938,6741,877,619
Student Transportation Services 11-000-270-XXX333,049403,725406,601
Personal Services - Employee Benefits 11-XXX-XXX-2XX3,187,5383,523,1913,665,853
Total Support Services Expenditures 9,670,17711,104,58311,712,416
TOTAL GENERAL CURRENT EXPENSE 17,695,64819,731,74320,646,951
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604060010
Equipment 12-XXX-XXX-73X027,50032,636
Facilities Acquisition and Construction Services 12-000-4XX-XXX146,822114,290106,577
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931150,02300
TOTAL CAPITAL EXPENDITURES 296,845142,390139,223
OPERATING BUDGET GRAND TOTAL 17,992,49319,874,13320,786,174
SPECIAL GRANTS AND ENTITLEMENTS
Preschool Education Aid:
Instruction 20-218-100-XXX329,250441,270425,486
Support Services 20-218-200-XXX120,000132,300422,651
TOTAL PRESCHOOL EDUCATION AID 449,250573,570848,137
Other State Projects:
Total State Projects 449,250573,570848,137
Federal Projects:
Title I 20-XXX-XXX-XXX466,830380,064309,564
Title II 20-XXX-XXX-XXX49,22842,88034,304
Title III 20-XXX-XXX-XXX4,5346,7590
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX592,086332,341271,053
Other Special Projects 20-XXX-XXX-XXX0030,268
Total Federal Projects 1,112,678762,044645,189
TOTAL GRANTS AND ENTITLEMENTS 1,561,9281,335,6141,493,326
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,004,843750,878845,959
TOTAL REPAYMENT OF DEBT 1,004,843750,878845,959
Total Expenditures 20,559,26421,960,62523,125,459
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 20,559,26421,960,62523,125,459

 

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 Budget853,999856,393988,633397,271
  Repayment of Debt141,5431,1863470
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve175,89527,38527,98527,995
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve309,0031,047,459738,4560
      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 Cost12,93511,83412,84913,05613,431
Total Classroom Instruction8,0437,1947,8257,8458,107
Classroom-Salaries and Benefits7,5906,8827,3907,3917,607
Classroom-General Supplies and Textbooks294174288298340
Classroom-Purchased Services and Other159139148156160
Total Support Services1,5451,4581,4691,4951,732
Support Services-Salaries and Benefits1,4011,3321,3051,3311,359
Total Administrative Costs1,3771,3651,4871,6191,544
Administration-Salaries and Benefits1,1641,1821,2391,3231,282
Legal Costs08211818
Total Operations and Maintenance of Plant1,4971,3551,5741,5881,543
Operations & Maintenance of Plant-Salary & Ben.840772816829840
Board Contribution to Food Services00000
Total Extracurricular Costs440435463478472
Total Equipment Costs1220202023
Employee Benefits as a % of Salaries30.528.830.130.130.6

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
  • Transportation jointures within county
  • Shared CST services with Delanco
  • Purchasing through Ed Data
  • Member of ACES and ACT
  • Shared SRO with municipality
  • Burlington County Crisis Response Team
  • PT and OT through ESU
  • SAC through ESU
  • Insurance through BCIP JIF
  • Health Benefits through HIF
  • Shared fuel purchasing with municpality
  • Shared athletic field usuage and maintenance with municipality

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,757,223 (A)
Estimated Net Taxable Valuation (as of 01/26/2012)448,002,696 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1001.5083 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy7,559,902 (D)
Estimated Net Taxable Valuation (as of 01/26/2012)448,002,696 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1001.6875 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,757,223 (G)
Estimated Equalized Valuation (as of 01/26/2012)448,002,696 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1001.5083 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy7,559,902 (J)
Estimated Equalized Valuation (as of 01/26/2012)448,002,696 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1001.6875 (L)

 

Administrative Salaries
Employee Name: Jodi Lennon 
Job TitleBusiness Administrator 
Base Annual Salary120,222 
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 Days238 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 14 
  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: 
Allowances1,314 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other404 
  Retirement Plans
Contractual Post-Employment Benefits Amount24,428 
  Description of: 
   Buyback of Sick Days at the End of Contractup to 15,0000 
   Buyback of Vacation Days at the End of Contractup to 9,428 
   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: Walter Bowyer 
Job TitleSuperintendent 
Base Annual Salary47,000 
Full Time Equivalents (FTE)0.6 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract11/27/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days 94 
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days
  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 Amount
  Description of: 
   Buyback of Sick Days at the End of ContractInterim superintendent, no post 
   Buyback of Vacation Days at the End of Contractretirement benefits 
   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