User Friendly budget 03/23/2011 BURLINGTON - WASHINGTON TWP Advertised Enrollments ENROLLMENT CATEGORY October 15, 2009 October 15, 2010 October 15, 2011 Actual Actual Estimated Pupils on Roll Regular Full-Time 60 52 37 Pupils on Roll - Special Full-Time 8 9 9 Subtotal - Pupils On Roll 68 61 46 Private School Placements 2 2 2 Pupils Sent to Other Districts-Reg Prog 21 23 49 Pupils Sent to Other Dists-Spec Ed Prog 6 4 4 BURLINGTON - WASHINGTON TWP Advertised Revenues Budget Category Account 2009-10 2010-11 2011-12 Actual Revised Anticipated OPERATING BUDGET Budgeted Fund Balance - Operating Budget 10-303 80,100 214,000 Withdrawal from Maint. Reserve 10-310 32,009 Transfers from Other Funds 10-5200 325 Revenues from Local Sources: Local Tax Levy 10-1210 1,249,077 1,425,743 1,169,139 Other Local Governmental Units - Unrestricted 10-12XX 18,000 Interest Earned on Maintenance Reserve 10-1XXX 45 Unrestricted Miscellaneous Revenues 10-1XXX 839 1,100 455 SUBTOTAL 1,249,916 1,444,843 1,169,639 Revenues from State Sources: School Choice Aid 10-3116 97,376 84,648 63,486 Other State Aids 10-3XXX 282 Categorical Special Education Aid 10-3132 46,913 46,913 46,913 Equalization Aid 10-3176 3,557 152,075 152,075 Categorical Security Aid 10-3177 10,586 10,219 10,219 Adjustment Aid 10-3178 458,220 255,075 276,237 Categorical Transportation Aid 10-3121 94,641 90,738 90,738 SUBTOTAL 711,575 639,668 639,668 Revenues from Federal Sources: Equalization Aid - ARRA ESF 16-4520 759 Equalization Aid - ARRA GSF 17-4521 29 Education Jobs Fund 18-4522 24,510 SUBTOTAL 788 24,510 Adjustment for Prior Year Encumbrances 23,810 Actual Revenues (Over)/Under Expenditures -46,496 TOTAL OPERATING BUDGET 1,916,108 2,220,430 2,047,817 GRANTS AND ENTITLEMENTS Revenues from Local Sources 20-1XXX 14,330 Revenues from Federal Sources: Title I 20-4411-4416 9,160 I.D.E.A. Part B (Handicapped) 20-4420-4429 56,076 28,360 23,524 Other 20-4XXX 766 2,749 TOTAL REVENUES FROM FEDERAL SOURCES 66,002 31,109 23,524 TOTAL GRANTS AND ENTITLEMENTS 80,332 31,109 23,524 TOTAL REVENUES/SOURCES 1,996,440 2,251,539 2,071,341 BURLINGTON - WASHINGTON TWP Advertised Appropriations Budget Category Account 2009-10 2010-11 2011-12 Expenditures Rev. Approp. Appropriations GENERAL CURRENT EXPENSE Instruction: Regular Programs 11-1XX-100-XXX 684,226 642,703 446,432 Special Education 11-2XX-100-XXX 81,879 72,897 74,769 School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 2,500 2,000 Support Services: Tuition 11-000-100-XXX 326,930 538,175 662,945 Attendance and Social Work Services 11-000-211-XXX 12,739 13,000 12,861 Health Services 11-000-213-XXX 57,512 55,306 57,134 Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 16,826 16,609 16,609 Guidance 11-000-218-XXX 29,750 32,375 32,205 Child Study Teams 11-000-219-XXX 18,277 19,209 45,273 Improvement of Instructional Services 11-000-221-XXX 25,587 28,446 32,559 Instructional Staff Training Services 11-000-223-XXX 2,120 3,790 3,790 General Administration 11-000-230-XXX 67,330 58,340 44,013 School Administration 11-000-240-XXX 17,095 18,175 12,945 Central Svcs & Admin Info Technology 11-000-25X-XXX 33,616 31,610 22,469 Interest Earned on Maintenance Reserve 10-606 45 Operation and Maintenance of Plant Services 11-000-26X-XXX 162,289 187,557 175,308 Student Transportation Services 11-000-270-XXX 179,991 240,556 184,730 Personal Services - Employee Benefits 11-XXX-XXX-2XX 187,441 234,373 204,827 Food Services 11-000-310-XXX 10,000 10,000 10,000 Total Support Services Expenditures 1,147,503 1,487,521 1,517,668 TOTAL GENERAL CURRENT EXPENSE 1,916,108 2,205,121 2,038,914 CAPITAL EXPENDITURES Facilities Acquisition and Construction Services 12-000-4XX-XXX 15,309 8,903 TOTAL CAPITAL EXPENDITURES 15,309 8,903 OPERATING BUDGET GRAND TOTAL 1,916,108 2,220,430 2,047,817 SPECIAL GRANTS AND ENTITLEMENTS Local Projects 20-XXX-XXX-XXX 14,330 Federal Projects: Title I 20-XXX-XXX-XXX 9,160 I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 56,076 28,360 23,524 Other Special Projects 20-XXX-XXX-XXX 766 2,749 Total Federal Projects 66,002 31,109 23,524 TOTAL GRANTS AND ENTITLEMENTS 80,332 31,109 23,524 Total Expenditures 1,996,440 2,251,539 2,071,341 DEDUCT EXPENDITURES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS: 11-1XX-100-930 Capital Reserve - Transfer to Repayment of Debt 12-000-400-933 Transfer Property Sale Proceeds to Debt Svc Res 11-000-520-934 TOTAL EXPENDITURES NET OF TRANSFERS 1,996,440 2,251,539 2,071,341 BURLINGTON - WASHINGTON TWP Advertised Recapitulation of Balance Audited Audited Estimated Estimated Balance Balance Balance Balance Budget Category 6/30/2009 6/30/2010 6/30/2011 6/30/2012 Unassigned: General Operating Budget 231,805 310,315 444,215 230,215 Repayment of Debt 0 0 0 0 Restricted for Specific Purposes: General Operating Budget: Capital Reserve 0 0 0 0 Adult Education Programs 0 0 0 0 Maintenance Reserve 110,000 120,000 87,991 88,036 Legal Reserve 0 0 0 0 Tuition Reserve 0 0 0 0 Current Expense Emergency Reserve 0 0 0 0 Restricted for Repayment of Debt 0 0 0 0 BURLINGTON - WASHINGTON TWP Advertised Per Pupil Cost Calculations 2011 - 2012 2008-09 2009-10 2010-11 2010-11 2011-2012 Actual Actual Original Revised Proposed Budget Budget Budget Per Pupil Cost Calculations: (1) (2) (3) (4) (5) Total Comparative Per Pupil Cost 15804 20085 20852 23383 25896 Total Classroom Instruction 10149 13049 13262 14785 14690 Classroom-Salaries and Benefits 9129 11762 12531 13969 13036 Classroom-General Supplies and Textbooks 364 405 300 335 616 Classroom-Purchased Services and Other 656 882 432 481 1037 Total Support Services 2280 2598 2830 3154 5006 Support Services-Salaries and Benefits 1021 1527 1592 1775 2516 Total Administrative Costs 1182 1693 1544 1791 1751 Administration-Salaries and Benefits 38 52 75 83 94 Legal Costs 0 72 74 82 109 Total Operations and Maintenance of Plant 1910 2499 2937 3342 4054 Operations & Maintenance of Plant-Salary & Ben. 628 1021 1098 1224 944 Total Food Services Costs 197 143 147 164 217 Total Extracurricular Costs 29 44 38 42 0 Total Equipment Costs 0 0 0 0 0 Employee Benefits as a % of Salaries 22.8 22.0 28.0 28.0 34.7 The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2011 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 2010-11 revised appropriations and 2011-12 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. BURLINGTON - WASHINGTON TWP Unusual Revenues and Appropriations ___________________________________ Line Number Revenue Source or 11-12 Amount Description of circumstances Approp. Due to Total Unusual Revenues: 0 Total Unusual Appropriations: 0 BURLINGTON - WASHINGTON TWP Shared Services -- Description of Shared Services _________________________________________________ Mullica Twp. SD provides the following services to WTSD: Child Study Tea m; Administrative; Business; Music & Technology Instruction; Speech Servi ces; Facilities Mintenance Consulting Services. Other Shared Services: Insurance consortium with NJ School Boards Assoc.; Transportation jointures with GEHRSD & ACSSSD; Participation in ACT (Telecommunications Consortium); Substitute bus driver services with Burlington Cnty Inst. Tech. Food purchases with lacey Twp. BURLINGTON - WASHINGTON TWP 22a. Estimated Tax Rate Information ______________________________ A. Estimated 11-12 School Tax Rate __________________________________ WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS General Fund School Levy 1,187,542 (A) Estimated Net Taxable Valuation (as of 10/01/2010 ) 124,242,047 (B) Estimated 11-12 General Fund School Tax Rate=(A)/(B)X100 0.9558 (C) WITH REPAYMENT OF DEBT AND ADJUSTMENTS Total School Levy 931,339 (D) Estimated Net Taxable Valuation (as of 10/01/2010 ) 124,242,047 (E) Estimated 11-12 Total School Tax Rate=(D)/(E)X100 0.7496 (F) B. Estimated 11-12 Equalized School Tax Rate ____________________________________________ WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS General Fund School Levy 1,187,542 (G) Estimated Equalized Valuation (as of 10/01/2010 ) 105,559,853 (H) Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)X100 1.1250 (I) WITH REPAYMENT OF DEBT AND ADJUSTMENTS Total School Levy 931,339 (J) Estimated Equalized Valuation (as of 10/01/2010 ) 105,559,853 (K) Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)X100 0.8823 (L)