03/28/2012 BURLINGTON - WASHINGTON TWP Advertised Enrollments ENROLLMENT CATEGORY October 15, 2010 October 15, 2011 October 15, 2012 Actual Actual Estimated Pupils on Roll Regular Full-Time 52 41 40 Pupils on Roll - Special Full-Time 9 7 6 Subtotal - Pupils On Roll 61 48 46 Private School Placements 2 1 1 Pupils Sent to Other Districts-Reg Prog 23 34 53 Pupils Sent to Other Dists-Spec Ed Prog 4 5 7 BURLINGTON - WASHINGTON TWP Advertised Revenues Budget Category Account 2010-11 2011-12 2012-13 Actual Revised Anticipated OPERATING BUDGET Budgeted Fund Balance - Operating Budget 10-303 214,000 214,566 Withdrawal from Maint. Reserve 10-310 12,079 Transfers from Other Funds 10-5200 162 Revenues from Local Sources: Local Tax Levy 10-1210 1,425,743 1,169,139 1,187,766 Other Local Governmental Units - Unrestricted 10-12XX 18,000 Interest Earned on Maintenance Reserve 10-1XXX 45 15 Unrestricted Miscellaneous Revenues 10-1XXX 3,383 455 SUBTOTAL 1,447,126 1,169,639 1,187,781 Revenues from State Sources: School Choice Aid 10-3116 84,648 63,486 99,016 Other State Aids 10-3XXX 522 Categorical Special Education Aid 10-3132 46,913 46,913 48,055 Equalization Aid 10-3176 152,075 152,075 121,660 Categorical Security Aid 10-3177 10,219 10,219 9,357 Adjustment Aid 10-3178 255,075 276,237 253,613 Categorical Transportation Aid 10-3121 90,738 90,738 83,345 SUBTOTAL 640,190 639,668 615,046 Revenues from Federal Sources: Education Jobs Fund 18-4522 24,510 SUBTOTAL 24,510 Adjustment for Prior Year Encumbrances 4,964 Actual Revenues (Over)/Under Expenditures -325,691 TOTAL OPERATING BUDGET 1,761,787 2,052,781 2,029,472 GRANTS AND ENTITLEMENTS Revenues from Local Sources 20-1XXX 2,840 Revenues from Federal Sources: Title I 20-4411-4416 8,331 Title II 20-4451-4455 5,304 Title IV 20-4471-4474 207 I.D.E.A. Part B (Handicapped) 20-4420-4429 33,363 23,524 TOTAL REVENUES FROM FEDERAL SOURCES 47,205 23,524 TOTAL GRANTS AND ENTITLEMENTS 50,045 23,524 TOTAL REVENUES/SOURCES 1,811,832 2,076,305 2,029,472 BURLINGTON - WASHINGTON TWP Advertised Appropriations Budget Category Account 2010-11 2011-12 2012-13 Expenditures Rev. Approp. Appropriations GENERAL CURRENT EXPENSE Instruction: Regular Programs 11-1XX-100-XXX 546,289 446,432 439,580 Special Education 11-2XX-100-XXX 65,277 74,769 67,875 School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 116 Support Services: Tuition 11-000-100-XXX 403,290 662,945 745,386 Attendance and Social Work Services 11-000-211-XXX 13,166 12,861 12,385 Health Services 11-000-213-XXX 54,073 57,134 49,600 Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 16,464 16,609 14,611 Guidance 11-000-218-XXX 31,806 32,205 21,400 Child Study Teams 11-000-219-XXX 21,602 45,273 39,982 Improvement of Instructional Services 11-000-221-XXX 28,661 32,559 26,700 Instructional Staff Training Services 11-000-223-XXX 2,497 3,790 3,125 General Administration 11-000-230-XXX 50,482 45,827 42,250 School Administration 11-000-240-XXX 16,975 12,945 12,200 Central Svcs & Admin Info Technology 11-000-25X-XXX 31,517 22,469 23,525 Interest Earned on Maintenance Reserve 10-606 45 15 Operation and Maintenance of Plant Services 11-000-26X-XXX 147,733 178,458 179,945 Student Transportation Services 11-000-270-XXX 123,100 184,730 175,745 Personal Services - Employee Benefits 11-XXX-XXX-2XX 193,430 204,827 154,930 Food Services 11-000-310-XXX 10,000 8,000 Total Support Services Expenditures 1,134,796 1,522,632 1,509,784 TOTAL GENERAL CURRENT EXPENSE 1,746,478 2,043,878 2,017,254 CAPITAL EXPENDITURES Facilities Acquisition and Construction Services 12-000-4XX-XXX 15,309 8,903 12,218 TOTAL CAPITAL EXPENDITURES 15,309 8,903 12,218 OPERATING BUDGET GRAND TOTAL 1,761,787 2,052,781 2,029,472 SPECIAL GRANTS AND ENTITLEMENTS Local Projects 20-XXX-XXX-XXX 2,840 Federal Projects: Title I 20-XXX-XXX-XXX 8,331 Title II 20-XXX-XXX-XXX 5,304 Title IV 20-XXX-XXX-XXX 207 I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 33,363 23,524 Total Federal Projects 47,205 23,524 TOTAL GRANTS AND ENTITLEMENTS 50,045 23,524 Total Expenditures 1,811,832 2,076,305 2,029,472 DEDUCT EXPENDITURES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS: 0250XLocal Contribution - Transfer to Special Revenue 11-1XX-100-93X 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 1,811,832 2,076,305 2,029,472 BURLINGTON - WASHINGTON TWP Advertised Recapitulation of Balance Audited Audited Estimated Estimated Balance Balance Balance Balance Budget Category 6/30/2010 6/30/2011 6/30/2012 6/30/2013 Unrestricted: General Operating Budget 310,315 250,522 299,915 250,000 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 120,000 145,679 145,724 133,660 Legal Reserve 0 378,651 164,651 0 Tuition Reserve 0 0 0 0 Current Expense Emergency Reserve 0 0 0 0 Repayment of Debt: Restricted for Repayment of Debt 0 0 0 0 BURLINGTON - WASHINGTON TWP Advertised Per Pupil Cost Calculations 2012 - 2013 2009-10 2010-11 2011-12 2011-12 2012-2013 Actual Actual Original Revised Proposed Budget Budget Budget Per Pupil Cost Calculations: (1) (2) (3) (4) (5) Total Budgetary Comparative Per Pupil Cost 20096 20329 25896 24920 23828 Total Classroom Instruction 13049 12693 14690 14078 13532 Classroom-Salaries and Benefits 11762 11794 13036 12493 11341 Classroom-General Supplies and Textbooks 405 201 616 591 550 Classroom-Purchased Services and Other 882 697 1037 994 1641 Total Support Services 2598 3175 5006 4797 4148 Support Services-Salaries and Benefits 1527 1749 2516 2412 2270 Total Administrative Costs 1693 1661 1751 1716 1707 Administration-Salaries and Benefits 52 55 94 90 56 Legal Costs 0 72 80 104 54 Total Operations and Maintenance of Plant 2499 2693 4054 3951 4117 Operations & Maintenance of Plant-Salary & Ben. 1021 1092 944 905 932 Board Contribution to Food Services 143 0 217 208 174 Total Extracurricular Costs 44 3 0 0 0 Total Equipment Costs 0 0 0 0 0 Employee Benefits as a % of Salaries 22.0 26.9 34.7 34.7 28.3 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, when available. 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 Budgetary 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 Budgetary comparative per pupil cost, although all components are not shown. BURLINGTON - WASHINGTON TWP Unusual Revenues and Appropriations ___________________________________ Line Number Revenue Source or 12-13 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. School District provides the following services to WTSD: 1. Child Study Team 2. Administration 3. Business Administrator & Business Office 4. Speech Services 5. Music, Art & Technology Instruction 6. Facilities Maintenance Consulting Services 7. Cafeteria Services 8. Technology Services 9. After-school Daycare Other Shared Services: 1. Insurance Consortium with NJSBIG 2. Transportation Jointures with GEHRSD & ACSSSD 3. Participation in ACT 4. Participation in Middlesex Regional Ed Services Commissionin BURLINGTON - WASHINGTON TWP 22a. Estimated Tax Rate Information ______________________________ A. Estimated 12-13 School Tax Rate __________________________________ WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS General Fund School Levy 1,249,078 (A) Estimated Net Taxable Valuation (as of 10/01/2011 ) 123,354,298 (B) Estimated 12-13 General Fund School Tax Rate=(A)/(B)X100 1.0126 (C) WITH REPAYMENT OF DEBT AND ADJUSTMENTS Total School Levy 1,011,278 (D) Estimated Net Taxable Valuation (as of 10/01/2011 ) 123,354,298 (E) Estimated 12-13 Total School Tax Rate=(D)/(E)X100 0.8198 (F) B. Estimated 12-13 Equalized School Tax Rate ____________________________________________ WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS General Fund School Levy 1,249,078 (G) Estimated Equalized Valuation (as of 10/01/2011 ) 101,636,743 (H) Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)X100 1.2290 (I) WITH REPAYMENT OF DEBT AND ADJUSTMENTS Total School Levy 1,011,278 (J) Estimated Equalized Valuation (as of 10/01/2011 ) 101,636,743 (K) Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)X100 0.9950 (L) BURLINGTON - WASHINGTON TWP 17. Salaries and Benefits of Certain District Employees Name Brenda Harring-Marro Job Title Superintendent Base Annual Salary 0 FTE 0.0 Shared with Another District? Y District Name MULLICA TWP Job Description in other district Superintendent Member of Collective Bargaining ? N Contract Terms: Beginning Date of Contract 07/01/2010 Ending Date of Contract 06/30/2013 Annual Work Days 260 Annual Vacation Days 0 Annual Sick Days 0 Annual Personal Days 0 Annual Consulting Days 0 Other Non-working days 0 Description-Other Non-working Days Benefits: Allowances 0 Bonuses 0 Stipends 0 District Contributions above Teacher amount for: Health Insurance 0 Dental Insurance 0 Life Insurance 0 Other Insurances 0 Retirement Plans 0 Post-Employment Benefits 0 Description of: Buyback of Sick Days Buyback of Vac. Days Buyback of Personal Days Other Post-Emp. Benefits Other Post-Emp. Benefits Other Post-Emp. Benefits In-Kind and Other Remuneration 0 Description of: Annual Buyback of Sick Days Annual Buyback of Vac. Days Annual Buyback of Personal Days All Other In-Kind/Remuneration Additional Comments