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User Friendly Budgets
2008

CUMBERLAND - DEERFIELD TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time333312317
spacing
Pupils on Roll - Special Full-Time404043
Private School Placements445
spacing
Pupils Sent to Other Dists-Spec Ed Prog234
Pupils Received011

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 166,009 110,334 75,517
Budgeted Fund Bal - Deposit to Capital Reserve 10-303 1 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 1,933,690 2,084,272 2,119,361
Interest Earned on Capital Reserve Funds 10-1XXX 1 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 46,978 15,000 21,000
SUBTOTAL  1,980,669 2,099,272 2,140,361
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 1,335,391 1,335,391 0
Transportation Aid 10-3120 75,166 75,166 0
Special Education Aid 10-3130 167,807 167,807 0
Stabilization Aid 10-3171 56,084 56,084 0
Consolidated Aid 10-3195 35,878 35,878 0
Additional Formula Aid 10-3196 58,748 119,258 0
Other State Aids 10-3XXX 32,642 145,682 0
Categorical Special Education Aid 10-3132 0 0 161,870
Equalization Aid 10-3176 0 0 2,079,823
Categorical Security Aid 10-3177 0 0 66,568
Categorical Transportation Aid 10-3121 0 0 73,486
SUBTOTAL  1,761,716 1,935,266 2,381,747
Adjustment for Prior Year Encumbrances  0 15,862 0
Actual Revenues (Over)/Under Expenditures  90,264 0 0
TOTAL OPERATING BUDGET  3,832,649 4,160,734 4,597,625
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 19,743 19,744 0
Demonstrably Effect Prog Aid - Pr Year Carryover 20-3212 10,206 8,101 0
Early Childhood Program Aid 20-3211 150,918 173,164 0
Demonstrably Effective Program Aid 20-3212 106,055 114,777 0
Preschool Education Aid 20-3218 0 0 95,854
Other Restricted Entitlements 20-32XX 505 34,000 0
TOTAL REVENUES FROM STATE SOURCES  287,427 349,786 95,854
Revenues from Federal Sources:
Title I 20-4411-4416 105,100 71,541 57,582
I.D.E.A. Part B (Handicapped) 20-4420-4429 79,476 92,297 74,273
Other 20-4XXX 33,249 51,609 23,540
TOTAL REVENUES FROM FEDERAL SOURCES  217,825 215,447 155,395
TOTAL GRANTS AND ENTITLEMENTS  505,252 565,233 251,249
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1 3,907
Revenues from Local Sources:
Local Tax Levy 40-1210 262,080 261,859 281,010
Miscellaneous 40-1XXX 3,908 0 0
TOTAL REVENUES FROM LOCAL SOURCES  265,988 261,859 281,010
Revenues from State Sources:
Debt Service Aid Type II 40-3160 158,718 153,122 182,190
TOTAL LOCAL REPAYMENT OF DEBT  424,706 414,982 467,107
Actual Revenues (Over)/Under Expenditures  3,264 0 0
TOTAL REPAYMENT OF DEBT  427,970 414,982 467,107
TOTAL REVENUES/SOURCES  4,765,871 5,140,949 5,315,981

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,268,8121,274,8001,412,601
Special Education 11-2XX-100-XXX330,652326,230370,098
Basic Skills/Remedial 11-230-100-XXX63,65461,003126,290
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX4,4363,5004,100
School Sponsored Athletics 11-402-100-XXX9,0719,3909,850
Support Services:
Tuition 11-000-100-XXX202,455225,760262,078
Attendance and Social Work Services 11-000-211-XXX1,744675675
Health Services 11-000-213-XXX49,57354,07854,741
Students - Related & Extraordinary 11-000-216,21744,87442,63048,905
Guidance 11-000-218-XXX6871,4951,700
Child Study Teams 11-000-219-XXX89,308122,294146,956
Improvement of Instructional Services 11-000-221-XXX3,9065,6616,464
Educational Media Services - School Library 11-000-222-XXX68,85772,27374,118
Instructional Staff Training Services 11-000-223-XXX2,5542,5004,500
General Administration 11-000-230-XXX212,816300,197263,281
School Administration 11-000-240-XXX76,24281,900103,768
Central Svcs & Admin Info Technology 11-000-25X-XXX119,600138,049141,576
Deposit to Maintenance Reserve 10-6064,00000
Operation and Maintenance of Plant Services 11-000-26X-XXX441,920496,696500,400
Student Transportation Services 11-000-270-XXX299,098312,257324,214
Personal Services - Employee Benefits 11-XXX-XXX-2XX514,955594,752705,498
Food Services 11-000-310-XXX010,00010,000
Total Support Services Expenditures 2,128,5892,461,2172,648,874
TOTAL GENERAL CURRENT EXPENSE 3,809,2144,136,1404,571,813
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604100
Facilities Acquisition and Construction Services 12-000-4XX-XXX23,43424,59425,812
TOTAL CAPITAL EXPENDITURES 23,43524,59425,812
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 3,832,6494,160,7344,597,625
GRANTS AND ENTITLEMENTS
Early Childhood Program Aid:
Instruction 20-211-100-XXX127,614144,83580,772
Support Services 20-211-200-XXX43,04748,07315,082
TOTAL EARLY CHILDHOOD PROGRAM AID 170,661192,90895,854
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX93,82898,9460
Support Services 20-212-200-XXX22,43323,9320
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 116,261122,8780
Other State Projects:
Instruction 20-217-100-XXX033,5960
Support Services 20-217-200-XXX04040
TOTAL TARA USED TO SUPPORT PROGRAMS 034,0000
Other Special Projects 20-XXX-XXX-XXX50500
Total State Projects 287,427349,78695,854
Federal Projects:
Title I 20-XXX-XXX-XXX105,10071,54157,582
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX79,47692,29774,273
Other Special Projects 20-XXX-XXX-XXX33,24951,60923,540
Total Federal Projects 217,825215,447155,395
TOTAL GRANTS AND ENTITLEMENTS 505,252565,233251,249
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX427,970414,982467,107
TOTAL REPAYMENT OF DEBT 427,970414,982467,107
Total Expenditures 4,765,8715,140,9495,315,981

 

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 Budget219,738264,783276,036250,000
  Repayment of Debt7,1723,9083,9070
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve5666
      Adult Education Programs0000
      Maintenance Reserve15,75019,75019,75019,750
      Legal Reserve178,208150,59849,4810
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  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 Cost9,6689,62710,38911,18211,307
Total Classroom Instruction5,9046,1906,4226,8677,001
Classroom-Salaries and Benefits5,5745,8836,1246,5096,665
Classroom-General Supplies and Textbooks244219215250248
Classroom-Purchased Services and Other86888310887
Total Support Services1,0999411,0911,1491,184
Support Services-Salaries and Benefits1,0178809871,0401,066
Total Administrative Costs1,2051,2381,3451,6391,612
Administration-Salaries and Benefits8168608919371,036
Total Operations and Maintenance of Plant1,4001,2231,4611,4531,435
Operations & Maintenance of Plant-Salary & Ben.106176189199202
Total Food Services Costs230272828
Total Extracurricular Costs3745434549
Total Equipment Costs460000
Employee Benefits as a % of Salaries24.223.527.326.428.4

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
  • Joint Pupil Consortium Regular Student and Pre-school Busing
  • Cumberland Co Bd of Vo-Ed Special Education Student Busing
  • Salem Co Spec Svs Sch District Business Administrator/Board Secretary
  • Deerfield, Greenwich, Stow
  • Creek, Shiloh Shared Speech Teacher
  • Deerfield, Upper Deerfield Shared Music Teacher
  • Pittsgrove Twp BOE AHERA, PARS
  • Pittsgrove Twp BOE Paper Purchasing
  • Pittsgrove Twp BOE GCA Custodial Services
  • Cumberland Co A-V Commission Audio-Visual Materials
  • For Stow Creek Child Study Team Services
  • GRINSPEC Consulting Medical and Dental Insurance
  • Educ Risk & Ins Consortium
  • South Insurance (Liability, E&O, etc.)
  • Pittsgrove Twp BOE S-1 Operator, Potable Water Management

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,119,361 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)181,724,786 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.1662 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,400,371 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)181,724,786 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.3209 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,119,361 (G)
Estimated Equalized Valuation (as of 10/01/2007)244,065,846 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.8684 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,400,371 (J)
Estimated Equalized Valuation (as of 10/01/2007)244,065,846 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.9835 (L)