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User Friendly Budgets
2008

CUMBERLAND - LAWRENCE TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time420401410
spacing
Pupils on Roll - Special Full-Time545151
Private School Placements311
spacing
Pupils Sent to Other Districts-Reg Prog131136159
Pupils Sent to Other Dists-Spec Ed Prog243834
Pupils Received531

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 534,290 603,510 607,439
Budgeted Fund Bal - Deposit to Capital Reserve 10-303 1 0 0
Transfers from Other Funds 10-5200 75,000 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 1,769,532 1,879,691 1,879,691
Tuition 10-1300 16,773 8,800 4,400
Interest Earned on Capital Reserve Funds 10-1XXX 119 28 28
Other Restricted Miscellaneous Revenues 10-1XXX 0 6,000 6,000
Unrestricted Miscellaneous Revenues 10-1XXX 135,401 79,972 80,000
SUBTOTAL  1,921,825 1,974,491 1,970,119
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 2,661,595 2,696,887 0
Supplemental Core Curriculum Standards Aid 10-3112 30,886 30,886 0
Transportation Aid 10-3120 326,419 326,419 0
Special Education Aid 10-3130 470,655 470,655 0
Bilingual Education 10-3140 12,812 12,812 0
Stabilization Aid 10-3171 270,357 270,357 0
Extraordinary Aid 10-3131 0 0 8,932
Consolidated Aid 10-3195 58,810 58,810 0
Additional Formula Aid 10-3196 128,396 260,644 0
Other State Aids 10-3XXX 52,447 165,865 0
Categorical Special Education Aid 10-3132 0 0 287,037
Equalization Aid 10-3176 0 0 4,941,944
Categorical Security Aid 10-3177 0 0 139,328
Categorical Transportation Aid 10-3121 0 0 203,675
SUBTOTAL  4,012,377 4,293,335 5,580,916
Adjustment for Prior Year Encumbrances  0 31,872 0
Actual Revenues (Over)/Under Expenditures  -302,278 0 0
TOTAL OPERATING BUDGET  5,706,924 6,903,208 8,158,474
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 119,099 32,038 0
Demonstrably Effect Prog Aid - Pr Year Carryover 20-3212 94,809 59,949 0
Early Childhood Program Aid 20-3211 195,743 287,341 0
Demonstrably Effective Program Aid 20-3212 67,608 160,989 0
Preschool Education Aid 20-3218 0 0 232,883
Other Restricted Entitlements 20-32XX 0 118,000 0
TOTAL REVENUES FROM STATE SOURCES  477,259 658,317 232,883
Revenues from Federal Sources:
Title I 20-4411-4416 369,068 207,226 176,142
I.D.E.A. Part B (Handicapped) 20-4420-4429 169,948 170,905 145,269
Other 20-4XXX 406,934 569,053 46,350
TOTAL REVENUES FROM FEDERAL SOURCES  945,950 947,184 367,761
TOTAL GRANTS AND ENTITLEMENTS  1,423,209 1,605,501 600,644
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 1
Revenues from Local Sources:
Local Tax Levy 40-1210 76,792 78,386 76,201
TOTAL REVENUES FROM LOCAL SOURCES  76,792 78,386 76,201
Revenues from State Sources:
Debt Service Aid Type II 40-3160 148,008 148,991 140,755
TOTAL LOCAL REPAYMENT OF DEBT  224,800 227,377 216,957
TOTAL REPAYMENT OF DEBT  224,800 227,377 216,957
TOTAL REVENUES/SOURCES  7,354,933 8,736,086 8,976,075

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,530,9991,506,0101,981,528
Special Education 11-2XX-100-XXX342,037412,229404,216
Basic Skills/Remedial 11-230-100-XXX2,31486,161241,349
Bilingual Education 11-240-100-XXX31,31851,74055,622
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX7,20514,00014,000
School Sponsored Athletics 11-402-100-XXX19,16520,50020,500
Community Services Programs/Operations 11-800-330-XXX4,8677,0005,000
Support Services:
Tuition 11-000-100-XXX1,341,2381,600,0581,779,650
Attendance and Social Work Services 11-000-211-XXX11,25514,56215,832
Health Services 11-000-213-XXX56,10160,85256,472
Students - Related & Extraordinary 11-000-216,217123,80559,416115,250
Guidance 11-000-218-XXX2,56113,0005,500
Child Study Teams 11-000-219-XXX9781,5001,500
Improvement of Instructional Services 11-000-221-XXX2,3415,80034,476
Educational Media Services - School Library 11-000-222-XXX7,48728,25640,083
Instructional Staff Training Services 11-000-223-XXX23,19225,00065,576
General Administration 11-000-230-XXX212,989300,736255,683
School Administration 11-000-240-XXX169,297202,183204,653
Central Svcs & Admin Info Technology 11-000-25X-XXX146,588180,985165,625
Deposit to Maintenance Reserve 10-60600200,000
Operation and Maintenance of Plant Services 11-000-26X-XXX460,672674,410552,841
Student Transportation Services 11-000-270-XXX510,082537,833592,368
Deposit to Current Expense Emergency Reserve 10-6070100,000150,000
Personal Services - Employee Benefits 11-XXX-XXX-2XX640,165844,8071,013,252
Total Support Services Expenditures 3,708,7514,549,3984,898,761
TOTAL GENERAL CURRENT EXPENSE 5,646,6566,747,0387,970,976
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-6040100,00024,812
Interest Earned on Capital Reserve 10-60412828
Equipment 12-XXX-XXX-73X17,20620,642125,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX43,06135,50037,658
TOTAL CAPITAL EXPENDITURES 60,268156,170187,498
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 5,706,9246,903,2088,158,474
GRANTS AND ENTITLEMENTS
Early Childhood Program Aid:
Instruction 20-211-100-XXX211,428224,964185,586
Support Services 20-211-200-XXX103,41494,41547,297
TOTAL EARLY CHILDHOOD PROGRAM AID 314,842319,379232,883
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX120,632156,6270
Support Services 20-212-200-XXX41,78564,3110
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 162,417220,9380
Other State Projects:
Instruction 20-217-100-XXX0118,0000
TOTAL TARA USED TO SUPPORT PROGRAMS 0118,0000
Total State Projects 477,259658,317232,883
Federal Projects:
Title I 20-XXX-XXX-XXX369,068207,226176,142
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX169,948170,905145,269
Other Special Projects 20-XXX-XXX-XXX406,934569,05346,350
Total Federal Projects 945,950947,184367,761
TOTAL GRANTS AND ENTITLEMENTS 1,423,2091,605,501600,644
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX224,800227,377216,957
TOTAL REPAYMENT OF DEBT 224,800227,377216,957
Total Expenditures 7,354,9338,736,0868,976,075

 

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 Budget385,435482,586278,480250,000
  Repayment of Debt1110
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve2,3852,504102,532127,372
      Adult Education Programs0000
      Maintenance Reserve000200,000
      Legal Reserve700,232953,363578,9590
      Tuition Reserve0000
      Current Expense Emergency Reserve00100,000250,000
  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 Cost8,7659,4599,88311,34011,888
Total Classroom Instruction4,9166,1106,1797,1947,981
Classroom-Salaries and Benefits4,0535,2815,4966,7467,325
Classroom-General Supplies and Textbooks624741611344545
Classroom-Purchased Services and Other2398871104111
Total Support Services585755848667840
Support Services-Salaries and Benefits396485537382460
Total Administrative Costs2,2681,3911,4781,7621,641
Administration-Salaries and Benefits1,9481,0391,0221,1511,187
Total Operations and Maintenance of Plant9341,1161,2671,5941,318
Operations & Maintenance of Plant-Salary & Ben.308438408446496
Total Food Services Costs00000
Total Extracurricular Costs5170859392
Total Equipment Costs115384146271
Employee Benefits as a % of Salaries25.427.831.929.631.6

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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
  • Shared Business Serices including payroll, Administrator and clerk,
  • with Upper PIttsgrove school, purchase consortium for copy paper with
  • Pittsgrove School, purchase consortium for nusing and maintenance
  • supplies with Millville School and Shared Child Study Team Serives and
  • Speech Teacher with Salem County Special Services School District.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,879,691 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)115,535,323 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.6269 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,955,892 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)115,535,323 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.6929 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,879,691 (G)
Estimated Equalized Valuation (as of 10/01/2007)207,925,634 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.9040 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,955,892 (J)
Estimated Equalized Valuation (as of 10/01/2007)207,925,634 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.9407 (L)