03/04/2011 BURLINGTON - RIVERSIDE TWP Advertised Enrollments ENROLLMENT CATEGORY October 15, 2009 October 15, 2010 October 15, 2011 Actual Actual Estimated Pupils on Roll Regular Full-Time 1129 1141 1184 Pupils on Roll - Special Full-Time 245 244 228 Subtotal - Pupils On Roll 1374 1385 1412 Private School Placements 17 14 14 Pupils Sent to Other Districts-Reg Prog 2 4 3 Pupils Sent to Other Dists-Spec Ed Prog 23 21 23 Pupils Received 139 127 138 Pupils in State Facilities 1 1 1 BURLINGTON - RIVERSIDE TWP Advertised Revenues Budget Category Account 2009-10 2010-11 2011-12 Actual Revised Anticipated OPERATING BUDGET Budgeted Fund Balance - Operating Budget 10-303 425,000 769,128 Revenues from Local Sources: Local Tax Levy 10-1210 6,542,351 6,494,831 6,624,728 Tuition 10-1300 1,699,230 1,980,712 1,749,150 Transportation Fees from Other LEAs 10-1420-1440 49,696 45,000 30,000 Interest Earned on Capital Reserve Funds 10-1XXX 2,320 600 600 Other Restricted Miscellaneous Revenues 10-1XXX 190,000 193,800 Unrestricted Miscellaneous Revenues 10-1XXX 269,279 111,904 45,000 SUBTOTAL 8,562,876 8,823,047 8,643,278 Revenues from State Sources: Extraordinary Aid 10-3131 35,527 Categorical Special Education Aid 10-3132 660,396 88,892 642,352 Equalization Aid 10-3176 7,379,921 9,747,772 9,399,850 Categorical Security Aid 10-3177 192,305 Categorical Transportation Aid 10-3121 148,753 SUBTOTAL 8,416,902 9,836,664 10,042,202 Revenues from Federal Sources: Medicaid Reimbursement 10-4200 27,834 30,169 37,638 Equalization Aid - ARRA ESF 16-4520 1,704,585 Equalization Aid - ARRA GSF 17-4521 65,987 Education Jobs Fund 18-4522 360,013 SUBTOTAL 1,798,406 30,169 397,651 Adjustment for Prior Year Encumbrances 62,804 Actual Revenues (Over)/Under Expenditures 895,422 TOTAL OPERATING BUDGET 19,673,606 19,177,684 19,852,259 GRANTS AND ENTITLEMENTS Revenues from State Sources: Preschool Education Aid - Pr Yr Carryover 20-3218 78,565 Preschool Education Aid 20-3218 377,702 566,553 Other Restricted Entitlements 20-32XX 269,839 TOTAL REVENUES FROM STATE SOURCES 269,839 456,267 566,553 Revenues from Federal Sources: Title I 20-4411-4416 392,052 395,947 336,555 Title II 20-4451-4455 49,228 41,073 Title III 20-4491-4494 4,534 I.D.E.A. Part B (Handicapped) 20-4420-4429 392,441 327,217 254,437 Other 20-4XXX 57,233 335,752 TOTAL REVENUES FROM FEDERAL SOURCES 841,726 1,112,678 632,065 TOTAL GRANTS AND ENTITLEMENTS 1,111,565 1,568,945 1,198,618 REPAYMENT OF DEBT Budgeted Fund Balance 40-303 2,062 839 Transfers from Other Funds 40-5200 139,479 138,642 Revenues from Local Sources: Local Tax Levy 40-1210 647,465 713,831 710,279 TOTAL REVENUES FROM LOCAL SOURCES 647,465 713,831 710,279 Revenues from State Sources: Debt Service Aid Type II 40-3160 176,664 150,310 39,760 TOTAL LOCAL REPAYMENT OF DEBT 963,608 1,004,845 750,878 Actual Revenues (Over)/Under Expenditures -130,556 TOTAL REPAYMENT OF DEBT 833,052 1,004,845 750,878 TOTAL REVENUES/SOURCES 21,618,223 21,751,474 21,801,755 BURLINGTON - RIVERSIDE 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 6,248,402 5,839,039 6,021,680 Special Education 11-2XX-100-XXX 1,676,617 1,620,977 1,733,260 Basic Skills/Remedial 11-230-100-XXX 110,616 119,055 152,221 Bilingual Education 11-240-100-XXX 105,111 56,557 59,013 School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 118,620 112,182 110,916 School Sponsored Athletics 11-402-100-XXX 367,807 404,345 426,529 Other Instructional Programs 11-4XX-100-XXX 140,257 160,500 160,275 Before/After School Programs 11-421-XXX-XXX 48,194 53,638 Summer School 11-422-XXX-XXX 26,020 1,385 23,008 Community Services Programs/Operations 11-800-330-XXX 150 150 Support Services: Tuition 11-000-100-XXX 1,642,175 1,677,890 1,742,378 Health Services 11-000-213-XXX 162,698 169,228 171,713 Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 252,668 283,134 286,704 Guidance 11-000-218-XXX 416,225 414,408 412,205 Child Study Teams 11-000-219-XXX 610,448 620,074 630,721 Improvement of Instructional Services 11-000-221-XXX 4,636 4,600 3,288 Educational Media Services - School Library 11-000-222-XXX 212,358 186,743 138,578 Instructional Staff Training Services 11-000-223-XXX 2,210 600 5,500 General Administration 11-000-230-XXX 411,668 493,325 433,846 School Administration 11-000-240-XXX 850,567 911,214 908,805 Central Svcs & Admin Info Technology 11-000-25X-XXX 245,402 281,272 356,355 Operation and Maintenance of Plant Services 11-000-26X-XXX 1,775,032 1,942,031 1,955,794 Student Transportation Services 11-000-270-XXX 331,728 399,703 386,605 Personal Services - Employee Benefits 11-XXX-XXX-2XX 3,594,060 3,326,350 3,536,687 Total Support Services Expenditures 10,511,875 10,710,572 10,969,179 TOTAL GENERAL CURRENT EXPENSE 19,353,519 19,024,762 19,709,869 CAPITAL EXPENDITURES Interest Earned on Capital Reserve 10-604 600 600 Equipment 12-XXX-XXX-73X 165,801 27,500 Facilities Acquisition and Construction Services 12-000-4XX-XXX 154,286 152,322 114,290 TOTAL CAPITAL EXPENDITURES 320,087 152,922 142,390 OPERATING BUDGET GRAND TOTAL 19,673,606 19,177,684 19,852,259 SPECIAL GRANTS AND ENTITLEMENTS Instruction 20-218-100-XXX 197,839 336,267 434,253 Preschool Education Aid: Support Services 20-218-200-XXX 72,000 120,000 132,300 TOTAL PRESCHOOL EDUCATION AID 269,839 456,267 566,553 Total State Projects 269,839 456,267 566,553 Federal Projects: Title I 20-XXX-XXX-XXX 392,052 395,947 336,555 Title II 20-XXX-XXX-XXX 49,228 41,073 Title III 20-XXX-XXX-XXX 4,534 I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 392,441 327,217 254,437 Other Special Projects 20-XXX-XXX-XXX 57,233 335,752 Total Federal Projects 841,726 1,112,678 632,065 TOTAL GRANTS AND ENTITLEMENTS 1,111,565 1,568,945 1,198,618 REPAYMENT OF DEBT Repayment of Debt - Regular 40-701-510-XXX 833,052 1,004,845 750,878 TOTAL REPAYMENT OF DEBT 833,052 1,004,845 750,878 Total Expenditures 21,618,223 21,751,474 21,801,755 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 21,618,223 21,751,474 21,801,755 BURLINGTON - RIVERSIDE 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 1,455,774 853,999 778,999 370,938 Repayment of Debt 10,987 141,543 839 0 Restricted for Specific Purposes: General Operating Budget: Capital Reserve 173,575 175,895 177,445 178,045 Adult Education Programs 0 0 0 0 Maintenance Reserve 0 0 0 0 Legal Reserve 719,838 361,067 361,067 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 - RIVERSIDE 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 11957 11686 12333 12566 12849 Total Classroom Instruction 7328 8043 7371 7476 7825 Classroom-Salaries and Benefits 7028 7590 7022 7120 7390 Classroom-General Supplies and Textbooks 279 294 196 200 288 Classroom-Purchased Services and Other 21 159 153 155 148 Total Support Services 1384 1545 1527 1518 1469 Support Services-Salaries and Benefits 1232 1401 1367 1360 1305 Total Administrative Costs 1337 1377 1386 1498 1487 Administration-Salaries and Benefits 1081 1164 1136 1246 1239 Legal Costs 0 8 18 18 18 Total Operations and Maintenance of Plant 1427 1497 1562 1585 1574 Operations & Maintenance of Plant-Salary & Ben. 778 840 808 813 816 Total Food Services Costs 0 0 0 0 0 Total Extracurricular Costs 454 440 449 452 463 Total Equipment Costs 55 122 0 0 19 Employee Benefits as a % of Salaries 27.1 30.5 30.0 29.1 30.1 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 - RIVERSIDE 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 - RIVERSIDE TWP Shared Services -- Description of Shared Services _________________________________________________ Transportation jointures within county Shared CST services with Delanco Purchasing through Ed Data Member of ACES and ACT Shared SRO with municipality Burlington County Crisis Response Team Burlington County EMTC and AVA Summer Link program PT and OT through ESU Insurance through BCIP JIF Shared fuel purchasing with municipality Shared athletic field usuage and maintenance with municipality BURLINGTON - RIVERSIDE TWP 22a. Estimated Tax Rate Information ______________________________ A. Estimated 11-12 School Tax Rate __________________________________ WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS General Fund School Levy 6,624,728 (A) Estimated Net Taxable Valuation (as of 02/01/2011 ) 447,840,953 (B) Estimated 11-12 General Fund School Tax Rate=(A)/(B)X100 1.4793 (C) WITH REPAYMENT OF DEBT AND ADJUSTMENTS Total School Levy 7,335,007 (D) Estimated Net Taxable Valuation (as of 02/01/2011 ) 447,840,953 (E) Estimated 11-12 Total School Tax Rate=(D)/(E)X100 1.6379 (F) B. Estimated 11-12 Equalized School Tax Rate ____________________________________________ WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS General Fund School Levy 6,624,728 (G) Estimated Equalized Valuation (as of 02/01/2011 ) 447,840,953 (H) Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)X100 1.4793 (I) WITH REPAYMENT OF DEBT AND ADJUSTMENTS Total School Levy 7,335,007 (J) Estimated Equalized Valuation (as of 02/01/2011 ) 447,840,953 (K) Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)X100 1.6379 (L) BURLINGTON - RIVERSIDE TWP 17. Salaries and Benefits of Certain District Employees Name Robert H. Goldschmidt Job Title Superintendent Base Annual Salary 140,691 FTE 1.0 Shared with Another District? N Member of Collective Bargaining ? N Contract Terms: Beginning Date of Contract 07/01/2007 Ending Date of Contract 06/30/2012 Annual Work Days 238 Annual Vacation Days 20 Annual Sick Days 13 Annual Personal Days 3 Annual Consulting Days 0 Other Non-working days 0 Description-Other Non-working Days Benefits: Allowances 5,341 Bonuses 0 Stipends 0 District Contributions above Teacher amount for: Health Insurance 0 Dental Insurance 0 Life Insurance 0 Other Insurances 1,860 Retirement Plans 0 Post-Employment Benefits 22,328 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 BURLINGTON - RIVERSIDE TWP 17. Salaries and Benefits of Certain District Employees Name Jodi Lennon Job Title Business Administrator Base Annual Salary 117,923 FTE 1.0 Shared with Another District? N Member of Collective Bargaining ? N Contract Terms: Beginning Date of Contract 07/01/2010 Ending Date of Contract 06/30/2011 Annual Work Days 238 Annual Vacation Days 20 Annual Sick Days 14 Annual Personal Days 3 Annual Consulting Days 0 Other Non-working days 0 Description-Other Non-working Days Benefits: Allowances 1,115 Bonuses 0 Stipends 0 District Contributions above Teacher amount for: Health Insurance 0 Dental Insurance 0 Life Insurance 0 Other Insurances 400 Retirement Plans 0 Post-Employment Benefits 15,000 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