03/23/2010 BURLINGTON - NORTHERN BURLINGTON REG
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2008 October 15, 2009 October 15, 2010
Actual Actual Estimated
Pupils on Roll Regular Full-Time 1523 1542 1541
Pupils on Roll - Special Full-Time 274 270 291
Private School Placements 13 12 12
Pupils Sent to Other Districts-Reg Prog 5 5 3
Pupils Sent to Other Dists-Spec Ed Prog 14 12 11
Pupils Received 8 5 4
Pupils in State Facilities 1
BURLINGTON - NORTHERN BURLINGTON REG
Advertised Revenues
Budget Category Account 2008-09 2009-10 2010-11
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 1,520,000 2,547,250
Transfers from Other Funds 10-5200 324,544
Revenues from Local Sources:
Local Tax Levy 10-1210 15,461,943 15,996,421 16,636,278
Tuition 10-1300 176,098 138,686 102,136
Transportation Fees from Other LEAs 10-1420-1440 51,522 120,000 120,000
Interest Earned on Capital Reserve Funds 10-1XXX 13,553 12,600 10,000
Unrestricted Miscellaneous Revenues 10-1XXX 203,397 252,000 247,000
SUBTOTAL 15,906,513 16,519,707 17,115,414
Revenues from State Sources:
Extraordinary Aid 10-3131 257,124
Other State Aids 10-3XXX 16,878
Categorical Special Education Aid 10-3132 944,387 949,093 927,908
Equalization Aid 10-3176 10,177,135 9,650,498 9,628,459
Categorical Security Aid 10-3177 137,282 140,730
Adjustment Aid 10-3178 481,750
Categorical Transportation Aid 10-3121 735,334 884,318
SUBTOTAL 12,268,140 12,106,389 10,556,367
Revenues from Federal Sources:
IMPACT Aid 10-4100 2,238,903 891,583 744,588
SUBTOTAL 2,238,903 891,583 744,588
Adjustment for Prior Year Encumbrances 2,038,327
Actual Revenues (Over)/Under Expenditures -1,008,240
TOTAL OPERATING BUDGET 29,729,860 33,076,006 30,963,619
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 4,178
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 53,370 2,943 3,415
TOTAL REVENUES FROM STATE SOURCES 53,370 2,943 3,415
Revenues from Federal Sources:
Title I 20-4411-4416 29,280 53,110
Title IV 20-4471-4474 36,868
I.D.E.A. Part B (Handicapped) 20-4420-4429 349,260 349,457 347,246
Vocational Education 20-4430 47,574
Other 20-4XXX 75,920 47,968 49,698
TOTAL REVENUES FROM FEDERAL SOURCES 454,460 397,425 534,496
TOTAL GRANTS AND ENTITLEMENTS 512,008 400,368 537,911
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 1,772,714 1,777,183 2,072,399
TOTAL REVENUES FROM LOCAL SOURCES 1,772,714 1,777,183 2,072,399
Revenues from State Sources:
Debt Service Aid Type II 40-3160 733,237 741,168 710,417
TOTAL LOCAL REPAYMENT OF DEBT 2,505,951 2,518,351 2,782,816
TOTAL REPAYMENT OF DEBT 2,505,951 2,518,351 2,782,816
TOTAL REVENUES/SOURCES 32,747,819 35,994,725 34,284,346
BURLINGTON - NORTHERN BURLINGTON REG
Advertised Appropriations
Budget Category Account 2008-09 2009-10 2010-11
Expenditures Rev. Approp. Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX 8,793,162 9,355,381 8,881,273
Special Education 11-2XX-100-XXX 1,598,828 1,665,970 1,619,284
Basic Skills/Remedial 11-230-100-XXX 300,187 337,796 516,672
Bilingual Education 11-240-100-XXX 12,615
Vocational Programs - Local 11-3XX-100-XXX 407,718 417,035 438,716
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 247,089 280,987 311,226
School Sponsored Athletics 11-402-100-XXX 641,965 717,984 717,357
Community Services Programs/Operations 11-800-330-XXX 135 275 275
Support Services:
Tuition 11-000-100-XXX 1,001,125 1,184,489 859,708
Attendance and Social Work Services 11-000-211-XXX 153,989 170,300 147,867
Health Services 11-000-213-XXX 319,237 308,778 311,158
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 541,265 569,856 559,015
Guidance 11-000-218-XXX 760,020 702,317 738,661
Child Study Teams 11-000-219-XXX 636,928 708,586 704,822
Improvement of Instructional Services 11-000-221-XXX 478,244 443,624 451,434
Educational Media Services - School Library 11-000-222-XXX 187,182 203,082 181,324
Instructional Staff Training Services 11-000-223-XXX 225,615 287,376 284,627
General Administration 11-000-230-XXX 620,965 776,725 676,214
School Administration 11-000-240-XXX 1,210,498 1,275,551 1,251,947
Central Svcs & Admin Info Technology 11-000-25X-XXX 431,761 482,385 484,168
Operation and Maintenance of Plant Services 11-000-26X-XXX 3,369,244 3,917,795 3,396,894
Student Transportation Services 11-000-270-XXX 1,800,226 1,895,874 1,865,223
Deposit to Current Expense Emergency Reserve 10-607 25,000
Personal Services - Employee Benefits 11-XXX-XXX-2XX 5,248,445 5,933,889 6,369,617
Food Services 11-000-310-XXX 3,418
Total Support Services Expenditures 16,988,162 18,860,627 18,282,679
TOTAL GENERAL CURRENT EXPENSE 28,977,246 31,661,055 30,780,097
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604 12,600 10,000
Equipment 12-XXX-XXX-73X 516,121 591,053 60,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX 227,253 801,688 103,912
TOTAL CAPITAL EXPENDITURES 743,374 1,405,341 173,912
SPECIAL SCHOOLS
Adult Education - Local:
Instruction 13-602-100-XXX 9,240 9,610 9,610
Total Adult Education - Local 9,240 9,610 9,610
TOTAL SPECIAL SCHOOLS 9,240 9,610 9,610
OPERATING BUDGET GRAND TOTAL 29,729,860 33,076,006 30,963,619
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX 4,178
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX 1,447 950 1,562
Nonpublic Nursing Services 20-XXX-XXX-XXX 2,162 1,313 1,853
Nonpublic Technology Initiative 20-XXX-XXX-XXX 1,120 680
Other Special Projects 20-XXX-XXX-XXX 48,641
Total State Projects 53,370 2,943 3,415
Federal Projects:
Title I 20-XXX-XXX-XXX 29,280 53,110
Title IV 20-XXX-XXX-XXX 36,868
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 349,260 349,457 347,246
Vocational Education 20-XXX-XXX-XXX 47,574
Other Special Projects 20-XXX-XXX-XXX 75,920 47,968 49,698
Total Federal Projects 454,460 397,425 534,496
TOTAL GRANTS AND ENTITLEMENTS 512,008 400,368 537,911
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 2,505,951 2,518,351 2,782,816
TOTAL REPAYMENT OF DEBT 2,505,951 2,518,351 2,782,816
Total Expenditures 32,747,819 35,994,725 34,284,346
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
Transfer Property Sale Proceeds to Debt Svc Res 11-000-520-934
TOTAL EXPENDITURES NET OF TRANSFERS 32,747,819 35,994,725 34,284,346
BURLINGTON - NORTHERN BURLINGTON REG
Advertised Recapitulation of Balance
Audited Audited Estimated Estimated
Balance Balance Balance Balance
Budget Category 6/30/2008 6/30/2009 6/30/2010 6/30/2011
Unassigned:
General Operating Budget 1,981,820 3,107,502 874,743 0
Repayment of Debt 0 0 0 0
Restricted for Specific Purposes:
General Operating Budget:
Capital Reserve 685,812 699,365 537,124 547,124
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 0 0
Legal Reserve 3,259,696 3,136,543 3,280,901 1,608,394
Tuition Reserve 0 0 0 0
Current Expense Emergency Reserve 25,000 50,000 62,500 62,500
Restricted for Repayment of Debt 0 0 0 0
BURLINGTON - NORTHERN BURLINGTON REG
Advertised Per Pupil Cost Calculations
2010 - 2011
2007-08 2008-09 2009-10 2009-10 2010-2011
Actual Actual Original Revised Proposed
Budget Budget Budget
Per Pupil Cost Calculations: (1) (2) (3) (4) (5)
Total Comparative Per Pupil Cost 13476 14343 14799 15432 14993
Total Classroom Instruction 7239 7707 8071 8219 8101
Classroom-Salaries and Benefits 6866 7348 7657 7763 7692
Classroom-General Supplies and Textbooks 273 233 239 279 245
Classroom-Purchased Services and Other 100 126 174 177 164
Total Support Services 2029 2371 2395 2433 2438
Support Services-Salaries and Benefits 1858 2198 2162 2192 2232
Total Administrative Costs 1511 1563 1639 1711 1650
Administration-Salaries and Benefits 1289 1345 1386 1405 1406
Legal Costs 0 0 17 27 17
Total Operations and Maintenance of Plant 2173 2158 2114 2470 2186
Operations & Maintenance of Plant-Salary & Ben. 936 1002 1051 1065 1085
Total Food Services Costs 5 2 0 0 0
Total Extracurricular Costs 495 517 557 575 590
Total Equipment Costs 425 288 98 326 33
Employee Benefits as a % of Salaries 29.2 29.0 31.6 31.6 34.1
The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations
are contained in the 2010 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 2009-10 revised appropriations and 2010-11 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 - NORTHERN BURLINGTON REG
Unusual Revenues and Appropriations
___________________________________
Line Number Revenue Source or 10-11 Amount Description of circumstances
Approp. Due to
Total Unusual Revenues:
0 Total Unusual Appropriations: 0
BURLINGTON - NORTHERN BURLINGTON REG
Shared Services -- Description of Shared Services
_________________________________________________
ACES (NJASBO) ELECTRIC JOINTURE
ACT (NJASBO) TELEPHONE SERVICE JOINTURE
BCIP JIF JOINT INSURANCE FUND
BURLINGTON COUNTY GAS UTILITIES JOINT PURCHASE
BCSSD ESU - OT, PT, SPEECH SERVICES
NBCRSD TECHNOLOGY SERVICES - SHARED TECHNOLOGY SERVICES WITH CONSTITUENT
ELEMENTARY SCHOOL DISTRICTS.
PITTSGROVE SCHOOL DISTRICT - JOINTURE FOR PAPER AND OFFICE SUPPLIES.
FACILITIES SERVICES - SHARED FACILITY IN EXCHNAGE FOR SHARED MAINTENANCE
OF SCHOOL BUSES WITH NORTH HANOVER ELEMENTARY SCHOOL DISTRICT.
FACILITIES MANAGEMENT SERVICES - SHARED MAINTENANCE AND CAPITAL PROJECT S
ERVICES WITH CONSTITUENT ELEMENTARY SCHOOL DISTRICTS.
DUPLICATING SERVICES - SHARED COPYING SERVICES WITH CONSTITUENT ELEMENTAR
Y SCHOOL DISTRICTS.
TRANSPORTATION ROUTING SERVICES - PROVIDE TRASNPORTATION ROUTING OF STUND
ETS AND DRTRS REPORTING FOR CONSTITUENT ELEMENTARY SCHOOL DISTRICTS.
PAYROLL SERVICES - PROVIDE PAYROLL AND PERSONNEL SERVICES TO SPRINGFIELD
ELEMENTARY SCHOOL DISTRICT.
BURLINGTON - NORTHERN BURLINGTON REG
22a. Estimated Tax Rate Information
______________________________
A. Estimated 10-11 School Tax Rate
__________________________________
CHESTERFIELD
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 3,636,680 (A)
Estimated Net Taxable Valuation (as of 02/01/2010 ) 787,000,869 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)X100 0.4621 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 4,089,705 (D)
Estimated Net Taxable Valuation (as of 02/01/2010 ) 787,000,869 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)X100 0.5197 (F)
B. Estimated 10-11 Equalized School Tax Rate
____________________________________________
CHESTERFIELD
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 3,636,680 (G)
Estimated Equalized Valuation (as of 10/01/2009 ) 720,868,052 (H)
Estimated 10-11 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.5045 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 4,089,705 (J)
Estimated Equalized Valuation (as of 10/01/2009 ) 720,868,052 (K)
Estimated 10-11 Equalized Total School
Tax Rate=(J)/(K)X100 0.5673 (L)
BURLINGTON - NORTHERN BURLINGTON REG
22a. Estimated Tax Rate Information
______________________________
A. Estimated 10-11 School Tax Rate
__________________________________
MANSFIELD TWP
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 7,723,324 (A)
Estimated Net Taxable Valuation (as of 02/01/2010 ) 1,317,910,160 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)X100 0.5860 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 8,685,427 (D)
Estimated Net Taxable Valuation (as of 02/01/2010 ) 1,317,910,160 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)X100 0.6590 (F)
B. Estimated 10-11 Equalized School Tax Rate
____________________________________________
MANSFIELD TWP
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 7,723,324 (G)
Estimated Equalized Valuation (as of 10/01/2009 ) 1,336,609,697 (H)
Estimated 10-11 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.5778 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 8,685,427 (J)
Estimated Equalized Valuation (as of 10/01/2009 ) 1,336,609,697 (K)
Estimated 10-11 Equalized Total School
Tax Rate=(J)/(K)X100 0.6498 (L)
BURLINGTON - NORTHERN BURLINGTON REG
22a. Estimated Tax Rate Information
______________________________
A. Estimated 10-11 School Tax Rate
__________________________________
NORTH HANOVER TWP
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 2,393,622 (A)
Estimated Net Taxable Valuation (as of 02/01/2010 ) 235,140,796 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)X100 1.0180 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 2,691,798 (D)
Estimated Net Taxable Valuation (as of 02/01/2010 ) 235,140,796 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)X100 1.1448 (F)
B. Estimated 10-11 Equalized School Tax Rate
____________________________________________
NORTH HANOVER TWP
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 2,393,622 (G)
Estimated Equalized Valuation (as of 10/01/2009 ) 496,725,277 (H)
Estimated 10-11 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.4819 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 2,691,798 (J)
Estimated Equalized Valuation (as of 10/01/2009 ) 496,725,277 (K)
Estimated 10-11 Equalized Total School
Tax Rate=(J)/(K)X100 0.5419 (L)
BURLINGTON - NORTHERN BURLINGTON REG
22a. Estimated Tax Rate Information
______________________________
A. Estimated 10-11 School Tax Rate
__________________________________
SPRINGFIELD TWP
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 2,882,653 (A)
Estimated Net Taxable Valuation (as of 02/01/2010 ) 447,495,871 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)X100 0.6442 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 3,241,748 (D)
Estimated Net Taxable Valuation (as of 02/01/2010 ) 447,495,871 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)X100 0.7244 (F)
B. Estimated 10-11 Equalized School Tax Rate
____________________________________________
SPRINGFIELD TWP
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 2,882,653 (G)
Estimated Equalized Valuation (as of 10/01/2009 ) 479,592,285 (H)
Estimated 10-11 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.6011 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 3,241,748 (J)
Estimated Equalized Valuation (as of 10/01/2009 ) 479,592,285 (K)
Estimated 10-11 Equalized Total School
Tax Rate=(J)/(K)X100 0.6759 (L)
BURLINGTON - NORTHERN BURLINGTON REG
17. Salaries and Benefits of Certain District Employees
Name RICHARD KAZ
Job Title Business Administrator
SCHOOL BOARD SECRETARY
Base Annual Salary 132,921
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract / /
Ending Date of Contract / /
Annual Work Days 260
Annual Vacation Days 20
Annual Sick Days 12
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 3
Description-Other Non-working Days serious illness in the family
Benefits:
Allowances 2,242
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 0
Other Insurances 2,500
Retirement Plans 2,675
Post-Employment Benefits 29,186
Description of:
Buyback of Sick Days max of $15,000 at retirement
Buyback of Vac. Days max of 40 days at retirement
Buyback of Personal Days
Other Post-Emp. Benefits
Other Post-Emp. Benefits
Other Post-Emp. Benefits
In-Kind and Other Remuneration 2,679
Description of:
Annual Buyback of Sick Days
Annual Buyback of Vac. Days max of 5 unused vacation days at fye
Annual Buyback of Personal Days
All Other In-Kind/Remuneration
Additional Comments
BURLINGTON - NORTHERN BURLINGTON REG
17. Salaries and Benefits of Certain District Employees
Name DR. JAMES SARRUDA
Job Title Superintendent
Base Annual Salary 184,941
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract / /
Ending Date of Contract / /
Annual Work Days 240
Annual Vacation Days 20
Annual Sick Days 15
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 3
Description-Other Non-working Days serious illness in the family
Benefits:
Allowances 3,917
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 0
Other Insurances 3,000
Retirement Plans 8,335
Post-Employment Benefits 56,970
Description of:
Buyback of Sick Days max $30,000 at retirement
Buyback of Vac. Days max of 40 days at retirement
Buyback of Personal Days
Other Post-Emp. Benefits
Other Post-Emp. Benefits
Other Post-Emp. Benefits
In-Kind and Other Remuneration 11,882
Description of:
Annual Buyback of Sick Days
Annual Buyback of Vac. Days max of 15 days unused vacation days
Annual Buyback of Personal Days
All Other In-Kind/Remuneration
Additional Comments
BURLINGTON - NORTHERN BURLINGTON REG
17. Salaries and Benefits of Certain District Employees
Name KATHY MCCORMICK
Job Title Assistant Superintendent
Base Annual Salary 133,627
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract / /
Ending Date of Contract / /
Annual Work Days 260
Annual Vacation Days 20
Annual Sick Days 12
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 3
Description-Other Non-working Days serious illness in the family
Benefits:
Allowances 2,330
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 0
Other Insurances 2,000
Retirement Plans 0
Post-Employment Benefits 38,102
Description of:
Buyback of Sick Days max $15,000 at retirement
Buyback of Vac. Days max of 40 days at retirement
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