03/30/2010 BURLINGTON - WASHINGTON TWP Advertised Enrollments ENROLLMENT CATEGORY October 15, 2008 October 15, 2009 October 15, 2010 Actual Actual Estimated Pupils on Roll Regular Full-Time 77 60 61 Pupils on Roll - Special Full-Time 6 8 7 Private School Placements 1 2 2 Pupils Sent to Other Districts-Reg Prog 16 21 21 Pupils Sent to Other Dists-Spec Ed Prog 8 6 4 BURLINGTON - WASHINGTON TWP Advertised Revenues Budget Category Account 2008-09 2009-10 2010-11 Actual Revised Anticipated OPERATING BUDGET Budgeted Fund Balance - Operating Budget 10-303 8,000 80,100 Withdrawal from Maint. Reserve 10-310 32,009 Transfers from Other Funds 10-5200 912 Revenues from Local Sources: Local Tax Levy 10-1210 1,257,077 1,249,077 1,425,743 Unrestricted Miscellaneous Revenues 10-1XXX 1,998 4,000 1,100 SUBTOTAL 1,259,075 1,253,077 1,426,843 Revenues from State Sources: School Choice Aid 10-3116 97,376 84,648 Other State Aids 10-3XXX 58,973 Categorical Special Education Aid 10-3132 47,707 46,913 46,913 Equalization Aid 10-3176 3,557 152,075 Categorical Security Aid 10-3177 8,944 10,586 10,219 Adjustment Aid 10-3178 539,876 485,720 255,075 Categorical Transportation Aid 10-3121 80,377 94,641 90,738 SUBTOTAL 735,877 738,793 639,668 Revenues from Federal Sources: Equalization Aid - ARRA ESF 16-4520 759 Equalization Aid - ARRA GSF 17-4521 29 SUBTOTAL 788 Adjustment for Prior Year Encumbrances 65,824 Actual Revenues (Over)/Under Expenditures -148,338 TOTAL OPERATING BUDGET 1,847,526 2,066,482 2,178,620 GRANTS AND ENTITLEMENTS Revenues from Local Sources 20-1XXX 81,244 4,784 Revenues from State Sources: Other Restricted Entitlements 20-32XX 93 TOTAL REVENUES FROM STATE SOURCES 93 Revenues from Federal Sources: Title I 20-4411-4416 7,377 I.D.E.A. Part B (Handicapped) 20-4420-4429 32,972 56,076 28,360 Other 20-4XXX 5,040 5,706 2,749 TOTAL REVENUES FROM FEDERAL SOURCES 38,012 69,159 31,109 TOTAL GRANTS AND ENTITLEMENTS 119,349 73,943 31,109 TOTAL REVENUES/SOURCES 1,966,875 2,140,425 2,209,729 BURLINGTON - WASHINGTON TWP Advertised Appropriations Budget Category Account 2008-09 2009-10 2010-11 Expenditures Rev. Approp. Appropriations GENERAL CURRENT EXPENSE Instruction: Regular Programs 11-1XX-100-XXX 629,619 727,791 630,048 Special Education 11-2XX-100-XXX 56,458 88,163 72,897 School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 1,900 2,500 2,000 School Sponsored Athletics 11-402-100-XXX 1,600 Support Services: Tuition 11-000-100-XXX 372,413 347,235 522,794 Attendance and Social Work Services 11-000-211-XXX 10,727 13,033 13,000 Health Services 11-000-213-XXX 45,524 57,489 55,306 Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 36,550 15,461 16,609 Guidance 11-000-218-XXX 27,930 29,872 32,375 Child Study Teams 11-000-219-XXX 14,042 17,043 19,209 Improvement of Instructional Services 11-000-221-XXX 30,177 26,124 28,446 Educational Media Services - School Library 11-000-222-XXX 513 Instructional Staff Training Services 11-000-223-XXX 4,223 13,732 3,790 General Administration 11-000-230-XXX 49,410 75,742 61,100 School Administration 11-000-240-XXX 15,423 18,040 18,175 Central Svcs & Admin Info Technology 11-000-25X-XXX 30,550 35,500 31,610 Operation and Maintenance of Plant Services 11-000-26X-XXX 145,563 195,930 184,403 Student Transportation Services 11-000-270-XXX 192,356 193,727 240,556 Personal Services - Employee Benefits 11-XXX-XXX-2XX 168,148 191,500 220,993 Food Services 11-000-310-XXX 16,000 16,000 10,000 Total Support Services Expenditures 1,159,549 1,246,428 1,458,366 TOTAL GENERAL CURRENT EXPENSE 1,847,526 2,066,482 2,163,311 CAPITAL EXPENDITURES Facilities Acquisition and Construction Services 12-000-4XX-XXX 15,309 TOTAL CAPITAL EXPENDITURES 15,309 OPERATING BUDGET GRAND TOTAL 1,847,526 2,066,482 2,178,620 SPECIAL GRANTS AND ENTITLEMENTS Local Projects 20-XXX-XXX-XXX 81,244 4,784 Other State Projects: Other Special Projects 20-XXX-XXX-XXX 93 Total State Projects 93 Federal Projects: Title I 20-XXX-XXX-XXX 7,377 I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 32,972 56,076 28,360 Other Special Projects 20-XXX-XXX-XXX 5,040 5,706 2,749 Total Federal Projects 38,012 69,159 31,109 TOTAL GRANTS AND ENTITLEMENTS 119,349 73,943 31,109 Total Expenditures 1,966,875 2,140,425 2,209,729 DEDUCT EXPENDITURES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS: Local Contrib-Transfer to Grants & Entitlements 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 1,966,875 2,140,425 2,209,729 BURLINGTON - WASHINGTON TWP Advertised Recapitulation of Balance Audited Audited Estimated Estimated Balance Balance Balance Balance Budget Category 6/30/2008 6/30/2009 6/30/2010 6/30/2011 Unassigned: General Operating Budget 237,557 231,805 223,805 148,805 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 0 110,000 110,000 77,991 Legal Reserve 5,100 5,100 5,100 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 2010 - 2011 2007-08 2008-09 2009-10 2009-10 2010-2011 Actual Actual Original Revised Proposed Budget Budget Budget Per Pupil Cost Calculations: (1) (2) (3) (4) (5) Total Comparative Per Pupil Cost 18543 15804 19712 22434 20588 Total Classroom Instruction 12248 10149 12732 14236 12909 Classroom-Salaries and Benefits 11705 9129 10986 12427 12163 Classroom-General Supplies and Textbooks 258 364 668 766 315 Classroom-Purchased Services and Other 285 656 1078 1043 432 Total Support Services 2368 2280 2406 2824 2815 Support Services-Salaries and Benefits 1237 1021 1231 1576 1578 Total Administrative Costs 1320 1182 1392 1913 1646 Administration-Salaries and Benefits 43 38 53 68 74 Legal Costs 0 0 149 158 147 Total Operations and Maintenance of Plant 2351 1910 2830 3077 2942 Operations & Maintenance of Plant-Salary & Ben. 846 628 974 1090 1088 Total Food Services Costs 151 197 216 235 147 Total Extracurricular Costs 34 29 66 73 37 Total Equipment Costs 0 0 0 0 0 Employee Benefits as a % of Salaries 24.3 22.8 23.3 21.9 26.8 The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2010 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 2009-10 revised appropriations and 2010-11 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 Shared Services -- Description of Shared Services _________________________________________________ The following shared services are provided to WT by Mullica School Distri ct: Administrative Services, Business Services, Child Study Team Service s, Speech Services, Cafeteria Consulting Services, Instructional Services for Music and Technology, and Facilities Maintenance Consulting Services Other shared services: Insurance consortium with NJ School Boards Association Telecommunications services with ACT/Xtel Food Purchases with Lacey Township Substitute bus driver services with Burlington County Institute Tech Transportation jointures with GEHRHSD and ACSSSD BURLINGTON - WASHINGTON TWP 22a. Estimated Tax Rate Information ______________________________ A. Estimated 10-11 School Tax Rate __________________________________ WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS General Fund School Levy 0 (A) Estimated Net Taxable Valuation (as of 10/01/2009 ) 125,658,805 (B) Estimated 10-11 General Fund School Tax Rate=(A)/(B)X100 0.0000 (C) WITH REPAYMENT OF DEBT AND ADJUSTMENTS Total School Levy 0 (D) Estimated Net Taxable Valuation (as of 10/01/2009 ) 125,658,805 (E) Estimated 10-11 Total School Tax Rate=(D)/(E)X100 0.0000 (F) B. Estimated 10-11 Equalized School Tax Rate ____________________________________________ WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS General Fund School Levy 0 (G) Estimated Equalized Valuation (as of 10/01/2009 ) 114,956,411 (H) Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)X100 0.0000 (I) WITH REPAYMENT OF DEBT AND ADJUSTMENTS Total School Levy 0 (J) Estimated Equalized Valuation (as of 10/01/2009 ) 114,956,411 (K) Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)X100 0.0000 (L)