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User Friendly Budgets
2008

CUMBERLAND - MILLVILLE CITY

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time5,2365,1545,362
Pupils on Roll Regular Shared-Time33370
spacing
Pupils on Roll - Special Full-Time1,1211,0591,058
Pupils on Roll - Special Shared-Time727272
Private School Placements887984
spacing
Pupils Sent to Contracted Preschool Prog192195210
Pupils Sent to Other Districts-Reg Prog7116
Pupils Sent to Other Dists-Spec Ed Prog605064
Pupils Received656674750
Pupils in State Facilities271818

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,900,000 1,900,000
Revenues from Local Sources:
Local Tax Levy 10-1210 8,405,643 8,803,739 9,792,246
Tuition 10-1300 4,716,668 3,782,125 3,615,596
Transportation Fees from Other LEAs 10-1420-1440 0 8,500 8,500
Other Restricted Miscellaneous Revenues 10-1XXX 51,509 97,150 93,900
Unrestricted Miscellaneous Revenues 10-1XXX 1,265,972 514,000 453,500
SUBTOTAL  14,439,792 13,205,514 13,963,742
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 24,334,844 24,334,844 0
Supplemental Core Curriculum Standards Aid 10-3112 2,791,301 2,791,301 0
Education Opportunity Aid 10-3117 27,811,490 33,599,852 0
Discretionary Education Opportunity Aid 10-3118 1,100,000 0 0
Transportation Aid 10-3120 1,284,406 1,284,406 0
Special Education Aid 10-3130 3,076,906 3,076,906 0
Bilingual Education 10-3140 142,334 142,334 0
Stabilization Aid 10-3171 1,051,587 1,051,587 0
Extraordinary Aid 10-3131 122,796 0 159,531
Consolidated Aid 10-3195 568,130 568,130 0
Other State Aids 10-3XXX 15,111 210,000 0
Categorical Special Education Aid 10-3132 0 0 2,473,220
Equalization Aid 10-3176 0 0 48,337,486
Categorical Security Aid 10-3177 0 0 1,375,552
Adjustment Aid 10-3178 0 0 14,493,370
Categorical Transportation Aid 10-3121 0 0 1,256,995
SUBTOTAL  62,298,905 67,059,360 68,096,154
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 70,843 35,000 75,000
SUBTOTAL  70,843 35,000 75,000
Adjustment for Prior Year Encumbrances  0 402,692 0
Actual Revenues (Over)/Under Expenditures  8,485 0 0
TOTAL OPERATING BUDGET  76,818,025 82,602,566 84,034,896
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 162,864 274,313 88,823
Revenues from State Sources:
Early Childhood Program Aid 20-3211 2,830,169 2,825,043 0
Demonstrably Effective Program Aid 20-3212 2,090,074 2,090,074 0
Preschool Education Aid 20-3218 0 0 9,030,455
Preschool Expansion Aid 20-3215 2,780,876 3,572,671 0
Other Restricted Entitlements 20-32XX 1,002,434 147,500 45,239
TOTAL REVENUES FROM STATE SOURCES  8,703,553 8,635,288 9,075,694
Revenues from Federal Sources:
Title I 20-4411-4416 1,701,875 1,616,345 1,467,643
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,438,230 1,542,496 1,259,324
Vocational Education 20-4430 80,034 101,029 0
Adult Basic Education 20-4440 41,205 32,000 0
Other 20-4XXX 1,304,117 846,082 384,412
TOTAL REVENUES FROM FEDERAL SOURCES  4,565,461 4,137,952 3,111,379
Transfers from Operating Budget-PreK/K 20-5200 2,188,500 2,273,733 0
TOTAL GRANTS AND ENTITLEMENTS  15,620,378 15,321,286 12,275,896
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1 34
Revenues from Local Sources:
Local Tax Levy 40-1210 692,566 646,841 181,985
TOTAL REVENUES FROM LOCAL SOURCES  692,566 646,841 181,985
Revenues from State Sources:
Debt Service Aid Type II 40-3160 967,956 904,052 254,397
TOTAL LOCAL REPAYMENT OF DEBT  1,660,522 1,550,894 436,416
TOTAL REPAYMENT OF DEBT  1,660,522 1,550,894 436,416
TOTAL REVENUES/SOURCES  94,098,925 99,474,746 96,747,208
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Operating Budget-PreK/K 20-5200 2,188,500 2,273,733 0
TOTAL REVENUES/SOURCES NET OF TRANSFERS  91,910,425 97,201,013 96,747,208

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX4,152,5854,234,6561,997,141
Special Education 11-2XX-100-XXX486,194495,691512,261
Basic Skills/Remedial 11-230-100-XXX66,36580,02582,680
Bilingual Education 11-240-100-XXX9,95911,2689,117
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX020,0000
Other Instructional Programs 11-4XX-100-XXX04010
Community Services Programs/Operations 11-800-330-XXX40,82340,82340,823
Support Services:
Tuition 11-000-100-XXX5,657,5466,073,7915,830,729
Attendance and Social Work Services 11-000-211-XXX140,542152,429161,337
Health Services 11-000-213-XXX187,025194,030128,933
Students - Related & Extraordinary 11-000-216,217885,2921,004,755896,962
Guidance 11-000-218-XXX355,648206,983212,762
Child Study Teams 11-000-219-XXX2,017,2692,169,1082,249,765
Improvement of Instructional Services 11-000-221-XXX1,144,4381,265,9161,309,644
Educational Media Services - School Library 11-000-222-XXX39,53738,97438,000
Instructional Staff Training Services 11-000-223-XXX46,17993,39292,447
General Administration 11-000-230-XXX1,139,7461,273,2361,265,231
School Administration 11-000-240-XXX573,569615,224635,832
Central Svcs & Admin Info Technology 11-000-25X-XXX1,360,3111,452,2051,336,116
Operation and Maintenance of Plant Services 11-000-26X-XXX7,576,3908,216,7238,130,239
Student Transportation Services 11-000-270-XXX3,136,4033,132,3733,609,277
Personal Services - Employee Benefits 11-XXX-XXX-2XX4,833,1095,735,6886,200,396
Total Support Services Expenditures 29,093,00431,624,82732,097,670
TOTAL GENERAL CURRENT EXPENSE 33,848,93036,507,69134,739,692
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X657,300302,479268,187
Facilities Acquisition and Construction Services 12-000-4XX-XXX131,009103,077111,339
TOTAL CAPITAL EXPENDITURES 788,309405,556379,526
SPECIAL SCHOOLS
Other Special Schools:
Instruction 13-4XX-100-XXX27,09082,20080,950
Support Services 13-4XX-200-XXX1,41300
Total Other Special Schools 28,50382,20080,950
Adult Education - Local:
Instruction 13-602-100-XXX10,4719,0007,000
Support Services 13-602-200-XXX05,9505,950
Total Adult Education - Local 10,47114,95012,950
TOTAL SPECIAL SCHOOLS 38,97497,15093,900
General Fund Contribution to SBB 10-000-520-93042,141,81245,592,16948,821,778
OPERATING BUDGET GRAND TOTAL 76,818,02582,602,56684,034,896
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX162,864274,31388,823
Early Childhood Program Aid:
Instruction 20-211-100-XXX5,008,2645,508,8735,817,674
Support Services 20-211-200-XXX2,791,2813,147,5743,197,781
Facilities Acquisition and Construction Services 20-211-400-XXX015,00015,000
TOTAL EARLY CHILDHOOD PROGRAM AID 7,799,5458,671,4479,030,455
Demonstrably Effective Program Aid:
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 000
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX8,3399,0547,696
Nonpublic Auxiliary Services 20-XXX-XXX-XXX10,9068,9587,614
Nonpublic Handicapped Services 20-XXX-XXX-XXX12,00016,22413,791
Nonpublic Nursing Services 20-XXX-XXX-XXX11,13812,50610,630
Nonpublic Technology Initiative 20-XXX-XXX-XXX5,9316,4805,508
Other Special Projects 20-XXX-XXX-XXX954,12094,2780
Total State Projects 8,801,9798,818,9479,075,694
Federal Projects:
Title I 20-XXX-XXX-XXX1,701,875991,345842,643
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,438,2301,542,4961,259,324
Vocational Education 20-XXX-XXX-XXX80,034101,0290
Adult Basic Education 20-XXX-XXX-XXX41,20532,0000
Other Special Projects 20-XXX-XXX-XXX1,304,117846,082384,412
Total Federal Projects 4,565,4613,512,9522,486,379
Grant & Entitlements Cont to SBB 20-XXX-XXX-9302,090,0742,715,074625,000
TOTAL GRANTS AND ENTITLEMENTS 15,620,37815,321,28612,275,896
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,660,5221,550,894436,416
TOTAL REPAYMENT OF DEBT 1,660,5221,550,894436,416
Total Expenditures 94,098,92599,474,74696,747,208
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Local Cont - Transfer to Grants and Entitlements 11-1XX-100-9302,188,5002,273,7330
TOTAL EXPENDITURES NET OF TRANSFERS 91,910,42597,201,01396,747,208

 

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 Budget908,8743,377,6862,777,686877,686
  Repayment of Debt11340
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve1,900,000000
      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 Cost11,89111,55311,88613,08212,962
Total Classroom Instruction6,9496,7736,9027,6367,669
Classroom-Salaries and Benefits6,0986,1896,2886,9757,002
Classroom-General Supplies and Textbooks490280266285285
Classroom-Purchased Services and Other361304348376382
Total Support Services2,2612,1182,1462,3882,338
Support Services-Salaries and Benefits1,9521,8611,9012,0892,090
Total Administrative Costs1,1601,1511,1781,3021,269
Administration-Salaries and Benefits9639749911,1001,078
Total Operations and Maintenance of Plant1,2551,3621,3521,5421,493
Operations & Maintenance of Plant-Salary & Ben.605600606664665
Total Food Services Costs7008300
Total Extracurricular Costs184137172198178
Total Equipment Costs68108365144
Employee Benefits as a % of Salaries25.227.62929.630.7

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.

 

Advertised Blended Resource SBB Statement
Budget CategoryAccount2006-072007-082008-09
Resources:
General Fund Contribution 15-520042,141,81245,592,16948,821,778
Adjustment for Prior Year Encumbrances 069,9240
Restricted State Entitlements 15-32XX2,090,0742,090,0740
Restricted Federal Entitlements 15-44XX0625,000625,000
Total SBB Resources 44,231,88648,377,16749,446,778
Appropriations:
Instruction 15-XXX-100-XXX28,690,30630,847,28431,442,522
Support Services 15-XXX-2XX-XXX16,114,87117,525,88818,004,256
Equipment 15-XXX-XXX-73X44,3543,9950
Total SBB Appropriations 44,849,53148,377,16749,446,778

 

Shared Services
  • In order to minimize costs, the Millville Board of Education shares
  • services with other local districts in many aspects of our programs.
  • We are able to purchase copy paper through Pittsgrove Township for
  • Millville, Commercial Township, Cumberland Regional, Downe Township,
  • Lawrence Township, Maurice River Township, Deerfield, Woodbine, and Saint
  • Mary's schools, as well as for the City of Millville.
  • Through the Aces Cooperative Pricing System Agreement, we are able to
  • purchase electric and natural gas at a discounted rate.
  • We cut costs on unleaded fuel by purchasing through the City of
  • Millville.
  • Transportation is purchased through the Cumberland County Educational
  • Cooperative for Out-of-District and Private School transportation.
  • We are able to cut costs for the food service program by purchasing
  • through the Garden State Cooperative Program.
  • We are the lead coordinator in a cooperative program to purchase
  • custodial and medical supplies through bids. This membership also
  • includes Commerical Township, Downe Township, Deerfield, Lawrence
  • Township, Maurice River Township, and Woodbine schools.
  • We are also the lead District in collaboration with local districts. We
  • coordinate a Collaboration Coordinator with Commercial Township, Lawrence
  • Township, Maurice River Township, and Woodbine. The Coordinator is able
  • to assist each district in coordinating curriculum and textbooks,
  • testing, student policies, professional development, researching grant
  • opportunities and completing applications, and acts as a liaison between
  • the districts.
  • Lastly, we share information technology and telecommunications with the
  • City of Millville, which consists of a shared network environment, file
  • servers, security, various telecommunication activities, centralized
  • server and desk top support, and shared computer technician services.
  • These shared services allow us to minimize costs as much as possible so
  • that the quality of our education is not jeopardized.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy9,792,246 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)1,427,591,878 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.6859 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy9,974,231 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)1,427,591,878 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.6987 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy9,792,246 (G)
Estimated Equalized Valuation (as of 10/01/2007)1,788,491,125 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.5475 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy9,974,231 (J)
Estimated Equalized Valuation (as of 10/01/2007)1,788,491,125 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.5577 (L)