03/16/2012 BURLINGTON - RIVERSIDE TWP Advertised Enrollments ENROLLMENT CATEGORY October 15, 2010 October 15, 2011 October 15, 2012 Actual Actual Estimated Pupils on Roll Regular Full-Time 1141 1158 1190 Pupils on Roll - Special Full-Time 244 231 205 Subtotal - Pupils On Roll 1385 1389 1395 Private School Placements 14 13 13 Pupils Sent to Other Districts-Reg Prog 4 4 Pupils Sent to Other Dists-Spec Ed Prog 21 37 35 Pupils Received 127 133 136 Pupils in State Facilities 1 1 1 BURLINGTON - RIVERSIDE TWP Advertised Revenues Budget Category Account 2010-11 2011-12 2012-13 Actual Revised Anticipated OPERATING BUDGET Budgeted Fund Balance - Operating Budget 10-303 769,128 1,329,818 Revenues from Local Sources: Local Tax Levy 10-1210 6,494,831 6,624,728 6,757,223 Tuition 10-1300 1,808,742 1,749,150 1,751,130 Transportation Fees from Other LEAs 10-1420-1440 43,318 30,000 35,000 Interest Earned on Capital Reserve Funds 10-1XXX 1,513 600 10 Other Restricted Miscellaneous Revenues 10-1XXX 193,800 190,000 Unrestricted Miscellaneous Revenues 10-1XXX 277,410 45,000 45,000 SUBTOTAL 8,625,814 8,643,278 8,778,363 Revenues from State Sources: Extraordinary Aid 10-3131 36,418 Categorical Special Education Aid 10-3132 642,352 642,352 677,486 Equalization Aid 10-3176 9,194,312 9,399,850 9,863,678 Categorical Security Aid 10-3177 60,288 Categorical Transportation Aid 10-3121 42,388 SUBTOTAL 9,873,082 10,042,202 10,643,840 Revenues from Federal Sources: Medicaid Reimbursement 10-4200 33,728 37,638 34,153 Education Jobs Fund 18-4522 371,292 SUBTOTAL 33,728 408,930 34,153 Adjustment for Prior Year Encumbrances 10,595 Actual Revenues (Over)/Under Expenditures -540,131 TOTAL OPERATING BUDGET 17,992,493 19,874,133 20,786,174 GRANTS AND ENTITLEMENTS Revenues from State Sources: Preschool Education Aid - Pr Yr Carryover 20-3218 7,017 108,037 Preschool Education Aid 20-3218 449,250 566,553 740,100 TOTAL REVENUES FROM STATE SOURCES 449,250 573,570 848,137 Revenues from Federal Sources: Title I 20-4411-4416 466,830 380,064 309,564 Title II 20-4451-4455 49,228 42,880 34,304 Title III 20-4491-4494 4,534 6,759 I.D.E.A. Part B (Handicapped) 20-4420-4429 592,086 332,341 271,053 Other 20-4XXX 30,268 TOTAL REVENUES FROM FEDERAL SOURCES 1,112,678 762,044 645,189 TOTAL GRANTS AND ENTITLEMENTS 1,561,928 1,335,614 1,493,326 REPAYMENT OF DEBT Budgeted Fund Balance 40-303 839 347 Transfers from Other Funds 40-5200 345 Revenues from Local Sources: Local Tax Levy 40-1210 713,831 710,279 802,679 TOTAL REVENUES FROM LOCAL SOURCES 713,831 710,279 802,679 Revenues from State Sources: Debt Service Aid Type II 40-3160 150,310 39,760 42,933 TOTAL LOCAL REPAYMENT OF DEBT 864,486 750,878 845,959 Actual Revenues (Over)/Under Expenditures 140,357 TOTAL REPAYMENT OF DEBT 1,004,843 750,878 845,959 TOTAL REVENUES/SOURCES 20,559,264 21,960,625 23,125,459 BURLINGTON - RIVERSIDE 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 5,650,785 6,008,709 6,236,761 Special Education 11-2XX-100-XXX 1,564,745 1,637,106 1,755,046 Basic Skills/Remedial 11-230-100-XXX 108,988 152,221 148,847 Bilingual Education 11-240-100-XXX 56,256 44,013 60,070 School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 102,885 110,916 112,881 School Sponsored Athletics 11-402-100-XXX 394,609 437,124 425,438 Other Instructional Programs 11-4XX-100-XXX 147,203 160,275 165,500 Before/After School Programs 11-421-XXX-XXX 53,638 6,500 Summer School 11-422-XXX-XXX 23,008 23,442 Community Services Programs/Operations 11-800-330-XXX 150 50 Support Services: Tuition 11-000-100-XXX 1,366,671 1,762,382 2,349,368 Health Services 11-000-213-XXX 167,765 171,713 176,478 Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 246,919 283,204 290,032 Guidance 11-000-218-XXX 391,614 412,205 418,501 Child Study Teams 11-000-219-XXX 618,297 634,221 640,048 Improvement of Instructional Services 11-000-221-XXX 14 3,288 3,090 Educational Media Services - School Library 11-000-222-XXX 186,093 138,578 131,837 Instructional Staff Training Services 11-000-223-XXX 371 5,500 14,825 General Administration 11-000-230-XXX 364,787 474,742 430,612 School Administration 11-000-240-XXX 885,517 965,805 930,188 Central Svcs & Admin Info Technology 11-000-25X-XXX 278,153 387,355 377,364 Operation and Maintenance of Plant Services 11-000-26X-XXX 1,643,389 1,938,674 1,877,619 Student Transportation Services 11-000-270-XXX 333,049 403,725 406,601 Personal Services - Employee Benefits 11-XXX-XXX-2XX 3,187,538 3,523,191 3,665,853 Total Support Services Expenditures 9,670,177 11,104,583 11,712,416 TOTAL GENERAL CURRENT EXPENSE 17,695,648 19,731,743 20,646,951 CAPITAL EXPENDITURES Interest Earned on Capital Reserve 10-604 600 10 Equipment 12-XXX-XXX-73X 27,500 32,636 Facilities Acquisition and Construction Services 12-000-4XX-XXX 146,822 114,290 106,577 Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931 150,023 TOTAL CAPITAL EXPENDITURES 296,845 142,390 139,223 OPERATING BUDGET GRAND TOTAL 17,992,493 19,874,133 20,786,174 SPECIAL GRANTS AND ENTITLEMENTS Instruction 20-218-100-XXX 329,250 441,270 425,486 Preschool Education Aid: Support Services 20-218-200-XXX 120,000 132,300 422,651 TOTAL PRESCHOOL EDUCATION AID 449,250 573,570 848,137 Total State Projects 449,250 573,570 848,137 Federal Projects: Title I 20-XXX-XXX-XXX 466,830 380,064 309,564 Title II 20-XXX-XXX-XXX 49,228 42,880 34,304 Title III 20-XXX-XXX-XXX 4,534 6,759 I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 592,086 332,341 271,053 Other Special Projects 20-XXX-XXX-XXX 30,268 Total Federal Projects 1,112,678 762,044 645,189 TOTAL GRANTS AND ENTITLEMENTS 1,561,928 1,335,614 1,493,326 REPAYMENT OF DEBT Repayment of Debt - Regular 40-701-510-XXX 1,004,843 750,878 845,959 TOTAL REPAYMENT OF DEBT 1,004,843 750,878 845,959 Total Expenditures 20,559,264 21,960,625 23,125,459 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 20,559,264 21,960,625 23,125,459 BURLINGTON - RIVERSIDE 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 853,999 856,393 988,633 397,271 Repayment of Debt 141,543 1,186 347 0 Restricted for Specific Purposes: General Operating Budget: Capital Reserve 175,895 27,385 27,985 27,995 Adult Education Programs 0 0 0 0 Maintenance Reserve 0 0 0 0 Legal Reserve 309,003 1,047,459 738,456 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 - RIVERSIDE 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 12935 11834 12849 13056 13431 Total Classroom Instruction 8043 7194 7825 7845 8107 Classroom-Salaries and Benefits 7590 6882 7390 7391 7607 Classroom-General Supplies and Textbooks 294 174 288 298 340 Classroom-Purchased Services and Other 159 139 148 156 160 Total Support Services 1545 1458 1469 1495 1732 Support Services-Salaries and Benefits 1401 1332 1305 1331 1359 Total Administrative Costs 1377 1365 1487 1619 1544 Administration-Salaries and Benefits 1164 1182 1239 1323 1282 Legal Costs 0 8 21 18 18 Total Operations and Maintenance of Plant 1497 1355 1574 1588 1543 Operations & Maintenance of Plant-Salary & Ben. 840 772 816 829 840 Board Contribution to Food Services 0 0 0 0 0 Total Extracurricular Costs 440 435 463 478 472 Total Equipment Costs 122 0 20 20 23 Employee Benefits as a % of Salaries 30.5 28.8 30.1 30.1 30.6 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 - 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 PT and OT through ESU SAC through ESU Insurance through BCIP JIF Health Benefits through HIF Shared fuel purchasing with municpality Shared athletic field usuage and maintenance with municipality BURLINGTON - RIVERSIDE TWP 22a. Estimated Tax Rate Information ______________________________ A. Estimated 12-13 School Tax Rate __________________________________ WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS General Fund School Levy 6,757,223 (A) Estimated Net Taxable Valuation (as of 01/26/2012 ) 448,002,696 (B) Estimated 12-13 General Fund School Tax Rate=(A)/(B)X100 1.5083 (C) WITH REPAYMENT OF DEBT AND ADJUSTMENTS Total School Levy 7,559,902 (D) Estimated Net Taxable Valuation (as of 01/26/2012 ) 448,002,696 (E) Estimated 12-13 Total School Tax Rate=(D)/(E)X100 1.6875 (F) B. Estimated 12-13 Equalized School Tax Rate ____________________________________________ WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS General Fund School Levy 6,757,223 (G) Estimated Equalized Valuation (as of 01/26/2012 ) 448,002,696 (H) Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)X100 1.5083 (I) WITH REPAYMENT OF DEBT AND ADJUSTMENTS Total School Levy 7,559,902 (J) Estimated Equalized Valuation (as of 01/26/2012 ) 448,002,696 (K) Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)X100 1.6875 (L) BURLINGTON - RIVERSIDE TWP 17. Salaries and Benefits of Certain District Employees Name Jodi Lennon Job Title Business Administrator Base Annual Salary 120,222 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 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 1,314 Bonuses 0 Stipends 0 District Contributions above Teacher amount for: Health Insurance 0 Dental Insurance 0 Life Insurance 0 Other Insurances 404 Retirement Plans 0 Post-Employment Benefits 24,428 Description of: Buyback of Sick Days up to 15,000 Buyback of Vac. Days up to 9,428 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 Walter Bowyer Job Title Superintendent Base Annual Salary 47,000 FTE 0.6 Shared with Another District? N Member of Collective Bargaining ? N Contract Terms: Beginning Date of Contract 11/27/2011 Ending Date of Contract 06/30/2012 Annual Work Days 94 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