User Friendly budget 03/27/2012 BURLINGTON - DELRAN TWP Advertised Enrollments ENROLLMENT CATEGORY October 15, 2010 October 15, 2011 October 15, 2012 Actual Actual Estimated Pupils on Roll Regular Full-Time 2600 2562 2542 Pupils on Roll - Special Full-Time 355 376 376 Pupils on Roll - Special Shared-Time 1 Subtotal - Pupils On Roll 2956 2938 2918 Private School Placements 9 13 13 Pupils Sent to Other Districts-Reg Prog 4 3 30 Pupils Sent to Other Dists-Spec Ed Prog 30 26 71 Pupils Received 3 1 18 Pupils in State Facilities 2 1 1 BURLINGTON - DELRAN TWP Advertised Revenues Budget Category Account 2010-11 2011-12 2012-13 Actual Revised Anticipated OPERATING BUDGET Budgeted Fund Balance - Operating Budget 10-303 1,246,535 1,737,784 Withdrawal from Cap Res-for Local Share 10-307 200,000 550,000 Revenues from Local Sources: Local Tax Levy 10-1210 24,790,975 25,383,164 25,890,827 Tuition 10-1300 17,962 5,000 36,000 Transportation Fees from Other LEAs 10-1420-1440 26,480 Interest Earned on Capital Reserve Funds 10-1XXX 4,882 5,000 5,000 Unrestricted Miscellaneous Revenues 10-1XXX 363,883 75,000 50,000 SUBTOTAL 25,204,182 25,468,164 25,981,827 Revenues from State Sources: Extraordinary Aid 10-3131 229,922 Other State Aids 10-3XXX 11,397 Categorical Special Education Aid 10-3132 1,609,489 1,609,489 1,694,210 Equalization Aid 10-3176 8,336,937 8,736,379 9,563,287 Categorical Security Aid 10-3177 60,064 Categorical Transportation Aid 10-3121 144,584 SUBTOTAL 10,187,745 10,345,868 11,462,145 Revenues from Federal Sources: Medicaid Reimbursement 10-4200 46,176 24,395 29,275 Education Jobs Fund 18-4522 408,141 SUBTOTAL 46,176 432,536 29,275 Adjustment for Prior Year Encumbrances 46,480 Actual Revenues (Over)/Under Expenditures 996,722 TOTAL OPERATING BUDGET 36,434,825 37,739,583 39,761,031 GRANTS AND ENTITLEMENTS Revenues from Local Sources 20-1XXX 9,877 Revenues from State Sources: Other Restricted Entitlements 20-32XX 282,772 295,252 222,027 TOTAL REVENUES FROM STATE SOURCES 282,772 295,252 222,027 Revenues from Federal Sources: Title I 20-4411-4416 149,873 220,814 176,651 Title II 20-4451-4455 65,831 56,728 45,382 Title III 20-4491-4494 19,113 17,926 14,340 Title IV 20-4471-4474 81 I.D.E.A. Part B (Handicapped) 20-4420-4429 1,001,641 700,896 560,717 Other 20-4XXX 23,493 TOTAL REVENUES FROM FEDERAL SOURCES 1,260,032 996,364 797,090 TOTAL GRANTS AND ENTITLEMENTS 1,552,681 1,291,616 1,019,117 REPAYMENT OF DEBT Budgeted Fund Balance 40-303 243,977 168,495 Revenues from Local Sources: Local Tax Levy 40-1210 2,084,404 1,864,473 1,942,891 Miscellaneous 40-1XXX 168,493 TOTAL REVENUES FROM LOCAL SOURCES 2,252,897 1,864,473 1,942,891 Revenues from State Sources: Debt Service Aid Type II 40-3160 532,699 485,496 481,594 TOTAL LOCAL REPAYMENT OF DEBT 2,785,596 2,593,946 2,592,980 Actual Revenues (Over)/Under Expenditures 80,538 TOTAL REPAYMENT OF DEBT 2,866,134 2,593,946 2,592,980 TOTAL REVENUES/SOURCES 40,853,640 41,625,145 43,373,128 BURLINGTON - DELRAN 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 11,746,809 11,420,935 12,163,053 Special Education 11-2XX-100-XXX 2,765,847 2,894,164 3,010,506 Basic Skills/Remedial 11-230-100-XXX 1,065 25,436 35,000 Bilingual Education 11-240-100-XXX 208,937 241,633 250,782 School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 201,638 222,458 223,037 School Sponsored Athletics 11-402-100-XXX 534,038 535,112 563,702 Other Instructional Programs 11-4XX-100-XXX 156,157 Other Supplemental/At-Risk Programs 11-424-XXX-XXX 159,117 160,297 Support Services: Tuition 11-000-100-XXX 1,356,143 1,847,796 2,183,723 Attendance and Social Work Services 11-000-211-XXX 33,376 34,679 37,019 Health Services 11-000-213-XXX 264,309 283,072 292,907 Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 685,949 719,616 727,368 Guidance 11-000-218-XXX 852,287 845,139 857,317 Child Study Teams 11-000-219-XXX 1,083,519 1,289,168 1,294,691 Improvement of Instructional Services 11-000-221-XXX 186,200 258,846 298,628 Educational Media Services - School Library 11-000-222-XXX 637,425 676,698 740,293 Instructional Staff Training Services 11-000-223-XXX 6,320 17,640 34,400 General Administration 11-000-230-XXX 654,635 855,235 808,213 School Administration 11-000-240-XXX 1,356,442 1,420,246 1,431,179 Central Svcs & Admin Info Technology 11-000-25X-XXX 670,595 756,320 759,122 Operation and Maintenance of Plant Services 11-000-26X-XXX 3,671,948 4,451,418 4,548,831 Student Transportation Services 11-000-270-XXX 2,496,052 2,732,207 2,812,017 Personal Services - Employee Benefits 11-XXX-XXX-2XX 5,793,893 5,647,813 5,867,563 Total Support Services Expenditures 19,749,093 21,835,893 22,693,271 TOTAL GENERAL CURRENT EXPENSE 35,363,584 37,334,748 39,099,648 CAPITAL EXPENDITURES Interest Earned on Capital Reserve 10-604 5,000 5,000 Equipment 12-XXX-XXX-73X 66,827 175,650 68,300 Facilities Acquisition and Construction Services 12-000-4XX-XXX 1,004,414 224,185 588,083 TOTAL CAPITAL EXPENDITURES 1,071,241 404,835 661,383 OPERATING BUDGET GRAND TOTAL 36,434,825 37,739,583 39,761,031 SPECIAL GRANTS AND ENTITLEMENTS Local Projects 20-XXX-XXX-XXX 9,877 Other State Projects: Nonpublic Textbooks 20-XXX-XXX-XXX 44,605 37,784 30,227 Nonpublic Auxiliary Services 20-XXX-XXX-XXX 90,371 75,234 60,187 Nonpublic Handicapped Services 20-XXX-XXX-XXX 93,041 128,263 88,436 Nonpublic Nursing Services 20-XXX-XXX-XXX 54,755 53,971 43,177 Total State Projects 282,772 295,252 222,027 Federal Projects: Title I 20-XXX-XXX-XXX 149,873 220,814 176,651 Title II 20-XXX-XXX-XXX 65,831 56,728 45,382 Title III 20-XXX-XXX-XXX 19,113 17,926 14,340 Title IV 20-XXX-XXX-XXX 81 I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 1,001,641 700,896 560,717 Other Special Projects 20-XXX-XXX-XXX 23,493 Total Federal Projects 1,260,032 996,364 797,090 TOTAL GRANTS AND ENTITLEMENTS 1,552,681 1,291,616 1,019,117 REPAYMENT OF DEBT Repayment of Debt - Regular 40-701-510-XXX 2,866,134 2,593,946 2,592,980 TOTAL REPAYMENT OF DEBT 2,866,134 2,593,946 2,592,980 Total Expenditures 40,853,640 41,625,145 43,373,128 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 40,853,640 41,625,145 43,373,128 BURLINGTON - DELRAN 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 1,192,101 1,570,015 754,420 354,420 Repayment of Debt 493,010 412,472 168,495 0 Restricted for Specific Purposes: General Operating Budget: Capital Reserve 1,118,432 1,389,314 1,765,467 1,220,467 Adult Education Programs 0 0 0 0 Maintenance Reserve 300,000 300,000 300,000 300,000 Legal Reserve 3,217,405 1,584,877 1,337,784 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 - DELRAN 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 11213 10809 11103 11146 11685 Total Classroom Instruction 6703 6449 6249 6290 6688 Classroom-Salaries and Benefits 6198 5995 5832 5872 6184 Classroom-General Supplies and Textbooks 301 282 235 247 302 Classroom-Purchased Services and Other 204 172 182 171 202 Total Support Services 1667 1603 1715 1726 1809 Support Services-Salaries and Benefits 1378 1413 1481 1488 1583 Total Administrative Costs 1125 1106 1160 1220 1220 Administration-Salaries and Benefits 831 863 847 879 899 Legal Costs 0 27 21 38 34 Total Operations and Maintenance of Plant 1407 1334 1659 1588 1634 Operations & Maintenance of Plant-Salary & Ben. 310 327 316 338 348 Board Contribution to Food Services 0 0 0 0 0 Total Extracurricular Costs 306 311 314 316 328 Total Equipment Costs 14 23 6 60 23 Employee Benefits as a % of Salaries 25.7 28.8 27.8 27.7 27.5 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 - DELRAN 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 - DELRAN TWP Shared Services -- Description of Shared Services _________________________________________________ EIRC Preofessional services for supplemental education XTEL Local dial tone and long distance service Burlington County Natural Gas Consortium Natural gas agreement EDS General Supplies BACCEIC/NJSBAIG Worker's Comp Insurance UMDNJ Employee Assistance Program Burlington County Education Services Unit Transportation: PT and OT Servi ces Burlington County Alternative HS Educational Services Burlington County Special Services School District Educational Services Catapult Learning IDEA Services including Home Instruction for Non- public and Chapter 192-193 Princeton University Medical Services PT and OT Services EMT Media and Technology Services Burlington County Curriculum Consortium Forum for Curriculum E-Rate Exchange Assist with E-rate filing Nutriserve Food Service First Student Student Transportation Oldsman Twp School District Joint Purchasing Agreement for Janitorial Sup plies BURLINGTON - DELRAN TWP 22a. Estimated Tax Rate Information ______________________________ A. Estimated 12-13 School Tax Rate __________________________________ WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS General Fund School Levy 25,636,996 (A) Estimated Net Taxable Valuation (as of 01/10/2012 ) 1,409,575,370 (B) Estimated 12-13 General Fund School Tax Rate=(A)/(B)X100 1.8188 (C) WITH REPAYMENT OF DEBT AND ADJUSTMENTS Total School Levy 27,540,678 (D) Estimated Net Taxable Valuation (as of 01/10/2012 ) 1,409,575,370 (E) Estimated 12-13 Total School Tax Rate=(D)/(E)X100 1.9538 (F) B. Estimated 12-13 Equalized School Tax Rate ____________________________________________ WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS General Fund School Levy 25,636,996 (G) Estimated Equalized Valuation (as of 01/10/2012 ) 1,664,963,860 (H) Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)X100 1.5398 (I) WITH REPAYMENT OF DEBT AND ADJUSTMENTS Total School Levy 27,540,678 (J) Estimated Equalized Valuation (as of 01/10/2012 ) 1,664,963,860 (K) Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)X100 1.6541 (L) BURLINGTON - DELRAN TWP 17. Salaries and Benefits of Certain District Employees Name Patricia Camp Job Title Superintendent Base Annual Salary 150,000 FTE 1.0 Shared with Another District? N Member of Collective Bargaining ? N Contract Terms: Beginning Date of Contract 06/01/2011 Ending Date of Contract 06/30/2012 Annual Work Days 260 Annual Vacation Days 20 Annual Sick Days 12 Annual Personal Days 3 Annual Consulting Days 0 Other Non-working days 0 Description-Other Non-working Days Benefits: Allowances 8,435 Bonuses 0 Stipends 0 District Contributions above Teacher amount for: Health Insurance 6,368 Dental Insurance 500 Life Insurance 0 Other Insurances 3,593 Retirement Plans 0 Post-Employment Benefits 26,540 Description of: Buyback of Sick Days 625 per day - max 15,000 after 4 yrs Buyback of Vac. Days 20 days at perdiem rate 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 BURLINGTON - DELRAN TWP 17. Salaries and Benefits of Certain District Employees Name Christopher Russo Job Title Business Administrator Base Annual Salary 138,677 FTE 1.0 Shared with Another District? N Member of Collective Bargaining ? N Contract Terms: Beginning Date of Contract 07/01/2011 Ending Date of Contract 06/30/2012 Annual Work Days 260 Annual Vacation Days 20 Annual Sick Days 12 Annual Personal Days 3 Annual Consulting Days 0 Other Non-working days 0 Description-Other Non-working Days Benefits: Allowances 3,705 Bonuses 0 Stipends 0 District Contributions above Teacher amount for: Health Insurance 15,921 Dental Insurance 500 Life Insurance 0 Other Insurances 3,593 Retirement Plans 0 Post-Employment Benefits 20,660 Description of: Buyback of Sick Days 15 days at perdiem rate Buyback of Vac. Days maximum 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 BURLINGTON - DELRAN TWP 17. Salaries and Benefits of Certain District Employees Name Linda Gringeri Job Title Coordinator/Dir./Mgr./Supvr. Base Annual Salary 136,724 FTE 1.0 Shared with Another District? N Member of Collective Bargaining ? N Contract Terms: Beginning Date of Contract 07/01/2011 Ending Date of Contract 06/30/2012 Annual Work Days 240 Annual Vacation Days 15 Annual Sick Days 12 Annual Personal Days 3 Annual Consulting Days 0 Other Non-working days 0 Description-Other Non-working Days Benefits: Allowances 1,200 Bonuses 700 Stipends 0 District Contributions above Teacher amount for: Health Insurance 6,368 Dental Insurance 500 Life Insurance 0 Other Insurances 4,093 Retirement Plans 0 Post-Employment Benefits 30,595 Description of: Buyback of Sick Days Maximum Buyback of Vac. Days 15 days at perdiem rate 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 BURLINGTON - DELRAN TWP 17. Salaries and Benefits of Certain District Employees Name Thomas Balderstone Job Title Coordinator/Dir./Mgr./Supvr. Base Annual Salary 84,105 FTE 1.0 Shared with Another District? N Member of Collective Bargaining ? N Contract Terms: Beginning Date of Contract 07/01/2011 Ending Date of Contract 06/30/2012 Annual Work Days 240 Annual Vacation Days 15 Annual Sick Days 12 Annual Personal Days 3 Annual Consulting Days 0 Other Non-working days 12 Description-Other Non-working Days Floating Holidays Benefits: Allowances 0 Bonuses 0 Stipends 0 District Contributions above Teacher amount for: Health Insurance 15,921 Dental Insurance 500 Life Insurance 0 Other Insurances 3,593 Retirement Plans 0 Post-Employment Benefits 27,280 Description of: Buyback of Sick Days Maximum Buyback of Vac. Days 15 days at perdiem 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 BURLINGTON - DELRAN TWP 17. Salaries and Benefits of Certain District Employees Name Alan Elstein Job Title Coordinator/Dir./Mgr./Supvr. Base Annual Salary 142,314 FTE 1.0 Shared with Another District? N Member of Collective Bargaining ? N Contract Terms: Beginning Date of Contract 07/01/2011 Ending Date of Contract 06/30/2012 Annual Work Days 240 Annual Vacation Days 15 Annual Sick Days 12 Annual Personal Days 3 Annual Consulting Days 0 Other Non-working days 0 Description-Other Non-working Days Benefits: Allowances 2,892 Bonuses 1,900 Stipends 0 District Contributions above Teacher amount for: Health Insurance 13,486 Dental Insurance 500 Life Insurance 0 Other Insurances 4,093 Retirement Plans 0 Post-Employment Benefits 31,015 Description of: Buyback of Sick Days Maximum Buyback of Vac. Days 15 days at perdiem rate 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