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User Friendly Budgets
2008

CUMBERLAND - COMMERCIAL TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time629609621
spacing
Pupils on Roll - Special Full-Time446262
Private School Placements987
spacing
Pupils Sent to Other Districts-Reg Prog233229246
Pupils Sent to Other Dists-Spec Ed Prog514653
Pupils Received100
Pupils in State Facilities100

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,163,369 613,813
Transfers from Other Funds 10-5200 3,423 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 1,560,450 1,535,870 1,558,870
Interest Earned on Capital Reserve Funds 10-1XXX 996 1,000 1,000
Unrestricted Miscellaneous Revenues 10-1XXX 317,861 56,500 52,328
SUBTOTAL  1,879,307 1,593,370 1,612,198
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 5,204,401 5,225,917 0
Supplemental Core Curriculum Standards Aid 10-3112 436,994 436,994 0
Transportation Aid 10-3120 493,995 493,995 0
Special Education Aid 10-3130 708,164 708,164 0
Bilingual Education 10-3140 2,318 2,318 0
Extraordinary Aid 10-3131 8,529 0 15,589
Consolidated Aid 10-3195 102,369 102,369 0
Additional Formula Aid 10-3196 235,636 478,341 0
Other State Aids 10-3XXX 80,346 259,105 0
Categorical Special Education Aid 10-3132 0 0 419,262
Equalization Aid 10-3176 0 0 9,137,949
Categorical Security Aid 10-3177 0 0 250,114
Categorical Transportation Aid 10-3121 0 0 383,452
SUBTOTAL  7,272,752 7,707,203 10,206,366
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 414 0 0
SUBTOTAL  414 0 0
Adjustment for Prior Year Encumbrances  0 26,397 0
Actual Revenues (Over)/Under Expenditures  361,002 0 0
TOTAL OPERATING BUDGET  9,516,898 10,490,339 12,432,377
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 3,000 0 0
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 0 5,340 0
Demonstrably Effect Prog Aid - Pr Year Carryover 20-3212 0 4,786 0
Early Childhood Program Aid 20-3211 587,890 587,890 0
Demonstrably Effective Program Aid 20-3212 320,479 318,400 0
Preschool Education Aid 20-3218 0 0 324,168
Other Restricted Entitlements 20-32XX 3,282 209,000 0
TOTAL REVENUES FROM STATE SOURCES  911,651 1,125,416 324,168
Revenues from Federal Sources:
Title I 20-4411-4416 472,384 417,215 354,635
Title VI 20-4417-4418 19,963 0 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 245,999 235,479 200,160
Other 20-4XXX 156,690 96,886 82,365
TOTAL REVENUES FROM FEDERAL SOURCES  895,036 749,580 637,160
TOTAL GRANTS AND ENTITLEMENTS  1,809,687 1,874,996 961,328
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1 4,756
Transfers from Other Funds 40-5200 4,755 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 86,149 114,019 109,911
TOTAL REVENUES FROM LOCAL SOURCES  86,149 114,019 109,911
Revenues from State Sources:
Debt Service Aid Type II 40-3160 257,262 255,498 256,950
TOTAL LOCAL REPAYMENT OF DEBT  348,166 369,518 371,617
Actual Revenues (Over)/Under Expenditures  23,902 0 0
TOTAL REPAYMENT OF DEBT  372,068 369,518 371,617
TOTAL REVENUES/SOURCES  11,698,653 12,734,853 13,765,322

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,723,4782,006,3792,971,772
Special Education 11-2XX-100-XXX410,850377,500648,251
Basic Skills/Remedial 11-230-100-XXX269,767276,405487,980
Bilingual Education 11-240-100-XXX02,5000
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX2504,0004,000
School Sponsored Athletics 11-402-100-XXX3,5763,5003,500
Support Services:
Tuition 11-000-100-XXX2,641,6932,705,4312,212,579
Attendance and Social Work Services 11-000-211-XXX020,29226,224
Health Services 11-000-213-XXX113,54293,804107,575
Students - Related & Extraordinary 11-000-216,217160,559160,001194,126
Guidance 11-000-218-XXX52,09861,864213,534
Child Study Teams 11-000-219-XXX308,861303,787196,706
Improvement of Instructional Services 11-000-221-XXX38,96739,17640,820
Educational Media Services - School Library 11-000-222-XXX69,62253,58072,635
Instructional Staff Training Services 11-000-223-XXX1,91820,50021,000
General Administration 11-000-230-XXX321,346375,616367,303
School Administration 11-000-240-XXX296,534282,772292,176
Central Svcs & Admin Info Technology 11-000-25X-XXX200,105234,185246,131
Deposit to Maintenance Reserve 10-606020,000170,000
Operation and Maintenance of Plant Services 11-000-26X-XXX780,017825,488980,898
Student Transportation Services 11-000-270-XXX691,322772,261827,780
Deposit to Current Expense Emergency Reserve 10-6070100,00050,000
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,223,0921,520,4021,732,332
Food Services 11-000-310-XXX120,000120,000100,000
Total Support Services Expenditures 7,019,6767,589,1597,631,819
TOTAL GENERAL CURRENT EXPENSE 9,427,59710,379,44311,967,322
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604039,0000
Interest Earned on Capital Reserve 10-60401,0001,000
Equipment 12-XXX-XXX-73X00120,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX89,30133,866299,545
TOTAL CAPITAL EXPENDITURES 89,30173,866420,545
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX037,03044,510
Total Summer School 037,03044,510
TOTAL SPECIAL SCHOOLS 037,03044,510
OPERATING BUDGET GRAND TOTAL 9,516,89810,490,33912,432,377
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX3,00000
Early Childhood Program Aid:
Instruction 20-211-100-XXX496,378506,403266,692
Support Services 20-211-200-XXX91,51286,82757,476
TOTAL EARLY CHILDHOOD PROGRAM AID 587,890593,230324,168
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX175,953181,0150
Support Services 20-212-200-XXX144,526142,1710
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 320,479323,1860
Other State Projects:
Instruction 20-217-100-XXX070,0300
Support Services 20-217-200-XXX0138,9700
TOTAL TARA USED TO SUPPORT PROGRAMS 0209,0000
Other Special Projects 20-XXX-XXX-XXX3,28200
Total State Projects 911,6511,125,416324,168
Federal Projects:
Title I 20-XXX-XXX-XXX472,384417,215354,635
Title VI 20-XXX-XXX-XXX19,96300
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX245,999235,479200,160
Other Special Projects 20-XXX-XXX-XXX156,69096,88682,365
Total Federal Projects 895,036749,580637,160
TOTAL GRANTS AND ENTITLEMENTS 1,809,6871,874,996961,328
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX372,068369,518371,617
TOTAL REPAYMENT OF DEBT 372,068369,518371,617
Total Expenditures 11,698,65312,734,85313,765,322

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/06
Audited
Balance
6/30/07
Estimated
Balance
6/30/08
Estimated
Balance
6/30/09
Unreserved:
  General Operating Budget362,228707,731565,076250,000
  Repayment of Debt28,6594,7574,7560
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve27,4388,70948,70949,709
      Adult Education Programs0000
      Maintenance Reserve25,00055,00075,000245,000
      Legal Reserve1,715,4091,008,906298,7370
      Tuition Reserve0000
      Current Expense Emergency Reserve00100,000150,000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2005-06
Actual
2006-07
Actual
2007-08
Original
Budget
2007-08
Revised
Budget
2008-09
Proposed
Budget
Total Comparative Per Pupil Cost9,64810,39211,07711,78313,222
Total Classroom Instruction5,4235,8236,3536,6488,196
Classroom-Salaries and Benefits5,1075,4565,9266,0767,017
Classroom-General Supplies and Textbooks172257253354599
Classroom-Purchased Services and Other144111173218580
Total Support Services1,3541,5911,5631,8591,556
Support Services-Salaries and Benefits1,1591,4021,3021,5401,087
Total Administrative Costs1,5271,4971,6041,6571,658
Administration-Salaries and Benefits1,2321,2511,2451,2891,305
Total Operations and Maintenance of Plant1,1521,2951,3491,4041,631
Operations & Maintenance of Plant-Salary & Ben.572595652679763
Total Food Services Costs177178174179146
Total Extracurricular Costs157151515
Total Equipment Costs0000176
Employee Benefits as a % of Salaries27.429.93534.334.3

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 the 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.

 

Shared Services
  • Cumberland County Cooperative Pricing System - Trash Services
  • Cumberland County Improvement Authority - Recycling Services
  • Millville School District - Paper, Custodial and Nurse Supplies
  • Pittsgrove Twp School District - Natural Gas
  • Cumberland County Ed Coop - Transportation and Employee Training
  • ACT Extel Communications - Telecommunications
  • ACES - Electric Service
  • South Jersey Technical Partership (Sterling High School) - Internet &
  • Computer Tech Support.
  • Effective 7/1/08 the district will be sharing Child Study Team services
  • with the Salem Co Special Services School District.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,558,870 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)116,782,824 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.3348 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,668,781 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)116,782,824 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.4290 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,558,870 (G)
Estimated Equalized Valuation (as of 10/01/2007)231,561,392 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.6732 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,668,781 (J)
Estimated Equalized Valuation (as of 10/01/2007)231,561,392 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.7207 (L)