03/10/2008 BURLINGTON - WILLINGBORO TWP
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2006 October 15, 2007 October 15, 2008
Actual Actual Estimated
Pupils on Roll Regular Full-Time 4322 4023 3857
Pupils on Roll - Special Full-Time 653 651 613
Pupils on Roll - Special Shared-Time 4
Private School Placements 66 69 78
Pupils Sent to Other Districts-Reg Prog 2 6 4
Pupils Sent to Other Dists-Spec Ed Prog 82 84 99
Pupils Received 26 35 14
Pupils in State Facilities 23 28 31
BURLINGTON - WILLINGBORO TWP
Advertised Revenues
Budget Category Account 2006-07 2007-08 2008-09
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 2,461,916
Transfers from Other Funds 10-5200 6,518
Revenues from Local Sources:
Local Tax Levy 10-1210 28,203,052 27,870,712 28,985,540
Tuition 10-1300 333,934 300,000 300,000
Other Restricted Miscellaneous Revenues 10-1XXX 956,091 137,000 162,847
Unrestricted Miscellaneous Revenues 10-1XXX 320,000 320,000
SUBTOTAL 29,493,077 28,627,712 29,768,387
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 22,571,491 22,571,491
Supplemental Core Curriculum Standards Aid 10-3112 2,357,897 2,357,897
Transportation Aid 10-3120 1,483,420 1,483,420
Special Education Aid 10-3130 4,519,700 4,519,700
Bilingual Education 10-3140 33,818 33,818
Extraordinary Aid 10-3131 115,239 67,299
Consolidated Aid 10-3195 592,049 592,049
Additional Formula Aid 10-3196 1,084,301 2,201,131
Other State Aids 10-3XXX 444,523 1,087,155 235,000
Categorical Special Education Aid 10-3132 2,261,707
Equalization Aid 10-3176 34,309,883
Categorical Security Aid 10-3177 1,042,526
Adjustment Aid 10-3178 892,849
Categorical Transportation Aid 10-3121 1,440,499
SUBTOTAL 33,202,438 34,846,661 40,249,763
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 5,016 50,000 10,000
SUBTOTAL 5,016 50,000 10,000
Adjustment for Prior Year Encumbrances 591,620
Actual Revenues (Over)/Under Expenditures -3,054,667
TOTAL OPERATING BUDGET 59,652,382 64,115,993 72,490,066
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 1,972 4,819
Revenues from State Sources:
Early Childhood Program Aid 20-3211 1,930,678 3,019,059
Demonstrably Effective Program Aid 20-3212 1,822,463 1,934,268
Preschool Education Aid 20-3218 1,508,256
Other Restricted Entitlements 20-32XX 453,709 1,139,098 122,431
TOTAL REVENUES FROM STATE SOURCES 4,206,850 6,092,425 1,630,687
Revenues from Federal Sources:
Title I 20-4411-4416 633,664 1,056,339 860,307
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,073,567 1,751,237 1,268,951
Adult Basic Education 20-4440 153,712 108,500 108,500
Other 20-4XXX 1,174,834 1,160,615 735,466
TOTAL REVENUES FROM FEDERAL SOURCES 3,035,777 4,076,691 2,973,224
TOTAL GRANTS AND ENTITLEMENTS 7,244,599 10,173,935 4,603,911
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 559,815 604,345 564,415
TOTAL REVENUES FROM LOCAL SOURCES 559,815 604,345 564,415
Revenues from State Sources:
Debt Service Aid Type II 40-3160 562,435 606,669 566,586
TOTAL LOCAL REPAYMENT OF DEBT 1,122,250 1,211,014 1,131,001
Actual Revenues (Over)/Under Expenditures 464
TOTAL REPAYMENT OF DEBT 1,122,714 1,211,014 1,131,001
TOTAL REVENUES/SOURCES 68,019,695 75,500,942 78,224,978
BURLINGTON - WILLINGBORO TWP
Advertised Appropriations
Budget Category Account 2006-07 2007-08 2008-09
Expenditures Rev. Approp. Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX 16,088,041 16,597,897 20,461,894
Special Education 11-2XX-100-XXX 4,822,924 5,545,120 5,840,210
Basic Skills/Remedial 11-230-100-XXX 113,636 99,785 104,145
Bilingual Education 11-240-100-XXX 104,100 118,705 124,253
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 137,471 168,337 167,819
School Sponsored Athletics 11-402-100-XXX 474,859 519,233 576,795
Community Services Programs/Operations 11-800-330-XXX 3,164 54,250
Support Services:
Tuition 11-000-100-XXX 6,974,902 7,543,175 8,405,665
Attendance and Social Work Services 11-000-211-XXX 145,610 181,393 159,184
Health Services 11-000-213-XXX 547,867 597,945 670,406
Students - Related & Extraordinary 11-000-216,217 671,465 1,190,875 1,379,345
Guidance 11-000-218-XXX 1,069,457 1,007,750 1,130,584
Child Study Teams 11-000-219-XXX 1,685,311 1,899,091 2,024,363
Improvement of Instructional Services 11-000-221-XXX 350,214 369,969 528,839
Educational Media Services - School Library 11-000-222-XXX 586,923 728,687 772,610
Instructional Staff Training Services 11-000-223-XXX 2,423 56,730 69,194
General Administration 11-000-230-XXX 2,333,598 2,428,531 4,849,438
School Administration 11-000-240-XXX 2,196,107 2,252,300 2,282,534
Central Svcs & Admin Info Technology 11-000-25X-XXX 1,470,902 1,657,370 1,642,830
Operation and Maintenance of Plant Services 11-000-26X-XXX 5,857,838 6,708,058 7,183,622
Student Transportation Services 11-000-270-XXX 2,512,384 2,794,650 2,977,112
Personal Services - Employee Benefits 11-XXX-XXX-2XX 11,106,770 10,653,314 10,555,398
Total Support Services Expenditures 37,511,771 40,069,838 44,631,124
TOTAL GENERAL CURRENT EXPENSE 59,255,966 63,173,165 71,906,240
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X 206,830 364,862 224,098
Facilities Acquisition and Construction Services 12-000-4XX-XXX 105,910 450,815 150,000
TOTAL CAPITAL EXPENDITURES 312,740 815,677 374,098
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX 3,440 74,835 85,000
Total Summer School 3,440 74,835 85,000
Accredited Evening/Adult High School/Post-Graduate:
Instruction 13-601-100-XXX 16,036
Support Services 13-601-200-XXX 14,085
Total Accredited Evening/Adult HS/Post-Grad. 30,121
Adult Education - Local:
Instruction 13-602-100-XXX 28,740
Support Services 13-602-200-XXX 26,400 30,000
Total Adult Education - Local 28,740 26,400 30,000
Evening School for the Foreign Born - Local:
Instruction 13-631-100-XXX 2,650 5,000 5,000
Total Evening School for Foreign-Born - Local 2,650 5,000 5,000
TOTAL SPECIAL SCHOOLS 64,951 106,235 120,000
Transfer of Funds to Charter Schools 10-000-100-56X 18,725 20,916 89,728
OPERATING BUDGET GRAND TOTAL 59,652,382 64,115,993 72,490,066
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX 1,972 4,819
Early Childhood Program Aid:
Instruction 20-211-100-XXX 1,930,678 2,170,892 1,081,228
Support Services 20-211-200-XXX 848,167 427,028
TOTAL EARLY CHILDHOOD PROGRAM AID 1,930,678 3,019,059 1,508,256
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX 1,774,335 1,884,215
Support Services 20-212-200-XXX 48,128 50,053
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 1,822,463 1,934,268
Other State Projects:
Instruction 20-217-100-XXX 632,772
Support Services 20-217-200-XXX 330,478
TOTAL TARA USED TO SUPPORT PROGRAMS 963,250
Nonpublic Textbooks 20-XXX-XXX-XXX 29,517 14,923 14,923
Nonpublic Auxiliary Services 20-XXX-XXX-XXX 13,349 64,199 40,524
Nonpublic Handicapped Services 20-XXX-XXX-XXX 63,204 33,765 30,692
Nonpublic Nursing Services 20-XXX-XXX-XXX 42,471 20,612 20,612
Nonpublic Technology Initiative 20-XXX-XXX-XXX 22,880 10,680 10,680
Other Special Projects 20-XXX-XXX-XXX 282,288 31,669 5,000
Total State Projects 4,206,850 6,092,425 1,630,687
Federal Projects:
Title I 20-XXX-XXX-XXX 633,664 1,056,339 860,307
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 1,073,567 1,751,237 1,268,951
Adult Basic Education 20-XXX-XXX-XXX 153,712 108,500 108,500
Other Special Projects 20-XXX-XXX-XXX 1,174,834 1,160,615 735,466
Total Federal Projects 3,035,777 4,076,691 2,973,224
TOTAL GRANTS AND ENTITLEMENTS 7,244,599 10,173,935 4,603,911
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 1,122,714 1,211,014 1,131,001
TOTAL REPAYMENT OF DEBT 1,122,714 1,211,014 1,131,001
Total Expenditures 68,019,695 75,500,942 78,224,978
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
TOTAL EXPENDITURES NET OF TRANSFERS 68,019,695 75,500,942 78,224,978
BURLINGTON - WILLINGBORO TWP
Advertised Recapitulation of Balance
Audited Audited Estimated Estimated
Balance Balance Balance Balance
Budget Category 6/30/2006 6/30/2007 6/30/2008 6/30/2009
Unreserved:
General Operating Budget 1,027,985 1,029,116 1,029,116 1,029,116
Repayment of Debt 464 0 0 0
Reserved for Specific Purposes:
General Operating Budget:
Capital Reserve 0 0 0 0
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 0 0
Legal Reserve 0 2,461,916 2,461,916 0
Tuition Reserve 0 0 0 0
Current Expense Emergency Reserve 0 0 0 0
Reserved for Repayment of Debt 0 0 0 0
BURLINGTON - WILLINGBORO TWP
Advertised Per Pupil Cost Calculations
2008 - 2009
2005-06 2006-07 2007-08 2007-08 2008-2009
Actual Actual Original Revised Proposed
Budget Budget Budget
Per Pupil Cost Calculations: (1) (2) (3) (4) (5)
Total Comparative Per Pupil Cost 10848 10412 11262 12321 13033
Total Classroom Instruction 6704 6399 6862 7380 7739
Classroom-Salaries and Benefits 6430 6002 6492 6912 7267
Classroom-General Supplies and Textbooks 124 229 195 350 363
Classroom-Purchased Services and Other 150 168 175 118 109
Total Support Services 1342 1308 1531 1725 1908
Support Services-Salaries and Benefits 1224 1203 1383 1513 1722
Total Administrative Costs 1271 1183 1201 1348 1339
Administration-Salaries and Benefits 952 931 929 1046 1023
Total Operations and Maintenance of Plant 1372 1358 1483 1659 1835
Operations & Maintenance of Plant-Salary & Ben. 760 791 854 972 1059
Total Food Services Costs 0 0
Total Extracurricular Costs 147 155 164 181 201
Total Equipment Costs 11 41 48 78 50
Employee Benefits as a % of Salaries 25.5 32.1 31.1 29.9 27.4
The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations
are contained in the 2008 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 2007-08 revised appropriations and 2008-09 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 - WILLINGBORO TWP
Unusual Revenues and Appropriations
___________________________________
Line Number Revenue Source or 08-09 Amount Description of circumstances
Approp. Due to
Total Unusual Revenues:
0 Total Unusual Appropriations: 0
BURLINGTON - WILLINGBORO TWP
Shared Services -- Description of Shared Services
_________________________________________________
Burlington County Natural - Gas Services.
Education Data Services- Joint purchases of supplies.
Trash Collection Coop- Trash Removal.
ACTS(NJASBO)- (XTEL) Telecommunications.
BURLINGTON - WILLINGBORO TWP
22a. Estimated Tax Rate Information
______________________________
A. Estimated 08-09 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 28,985,540 (A)
Estimated Net Taxable Valuation (as of 02/19/2008 ) 1,119,616,538 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)X100 2.5889 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 29,549,955 (D)
Estimated Net Taxable Valuation (as of 02/19/2008 ) 1,119,616,538 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)X100 2.6393 (F)
B. Estimated 08-09 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 28,985,540 (G)
Estimated Equalized Valuation (as of 10/01/2007 ) 2,137,833,646 (H)
Estimated 08-09 Equalized General Fund School
Tax Rate=(G)/(H)X100 1.3558 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 29,549,955 (J)
Estimated Equalized Valuation (as of 10/01/2007 ) 2,137,833,646 (K)
Estimated 08-09 Equalized Total School
Tax Rate=(J)/(K)X100 1.3822 (L)