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User Friendly Budgets
2009

CUMBERLAND - BRIDGETON CITY

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time4,1064,2894,490
Pupils on Roll Regular Shared-Time503131
Pupils on Roll Reg Accr. Adult High Sch124142142
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Pupils on Roll - Special Full-Time574483483
Pupils on Roll - Special Shared-Time522
Private School Placements869288
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Pupils Sent to Contracted Preschool Prog380389394
Pupils Sent to Other Districts-Reg Prog162517
Pupils Sent to Other Dists-Spec Ed Prog454948
Pupils Received1149691
Pupils in State Facilities193030

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 2,100,000 1,800,000
Revenues from Local Sources:
Local Tax Levy 10-1210 3,233,408 3,362,744 3,497,254
Tuition 10-1300 806,002 1,066,173 994,686
Unrestricted Miscellaneous Revenues 10-1XXX 709,437 295,000 295,000
SUBTOTAL  4,748,847 4,723,917 4,786,940
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 25,374,680 0 0
Supplemental Core Curriculum Standards Aid 10-3112 2,310,560 0 0
Education Opportunity Aid 10-3117 23,386,424 0 0
Transportation Aid 10-3120 821,069 0 0
Special Education Aid 10-3130 2,639,468 0 0
Bilingual Education 10-3140 400,732 0 0
Aid for Adult and Post-Graduate Programs 10-3191 244,724 0 0
Extraordinary Aid 10-3131 61,593 0 0
Consolidated Aid 10-3195 327,660 0 0
Other State Aids 10-3XXX 1,055,464 192,384 0
Categorical Special Education Aid 10-3132 0 2,088,308 2,214,575
Educational Adequacy Aid 10-3175 0 142,000 789,563
Equalization Aid 10-3176 0 56,377,199 58,969,892
Categorical Security Aid 10-3177 0 1,571,013 1,691,363
Categorical Transportation Aid 10-3121 0 522,558 711,202
SUBTOTAL  56,622,374 60,893,462 64,376,595
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 174,602 273,586 193,090
SUBTOTAL  174,602 273,586 193,090
Adjustment for Prior Year Encumbrances  0 1,892 0
Actual Revenues (Over)/Under Expenditures  -134,176 0 0
TOTAL OPERATING BUDGET  61,411,647 67,992,857 71,156,625
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 49,665 266,722 0
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 0 525,000 5,185
Preschool Education Aid - Pr Yr Carryover 20-3218 0 0 219,815
Early Childhood Program Aid 20-3211 9,053,516 0 0
Demonstrably Effective Program Aid 20-3212 1,794,350 0 0
Preschool Education Aid 20-3218 0 9,051,733 9,074,052
Other Restricted Entitlements 20-32XX 210,436 0 0
TOTAL REVENUES FROM STATE SOURCES  11,058,302 9,576,733 9,299,052
Revenues from Federal Sources:
Title I 20-4411-4416 3,368,015 2,053,788 5,281,914
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,171,078 500,000 1,964,614
Vocational Education 20-4430 83,516 0 0
Adult Basic Education 20-4440 15,767 0 0
Other 20-4XXX 1,113,120 559,800 600,265
TOTAL REVENUES FROM FEDERAL SOURCES  5,751,496 3,113,588 7,846,793
Transfers from Operating Budget-PreK 20-5200 0 266,722 0
TOTAL GRANTS AND ENTITLEMENTS  16,859,463 13,223,765 17,145,845
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1 2
Revenues from Local Sources:
Local Tax Levy 40-1210 166,538 163,456 160,388
TOTAL REVENUES FROM LOCAL SOURCES  166,538 163,456 160,388
Revenues from State Sources:
Debt Service Aid Type II 40-3160 552,239 542,024 531,523
TOTAL LOCAL REPAYMENT OF DEBT  718,777 705,481 691,913
Actual Revenues (Over)/Under Expenditures  -1 0 0
TOTAL REPAYMENT OF DEBT  718,776 705,481 691,913
TOTAL REVENUES/SOURCES  78,989,886 81,922,103 88,994,383
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Operating Budget-PreK 20-5200 0 266,722 0
TOTAL REVENUES/SOURCES NET OF TRANSFERS  78,989,886 81,655,381 88,994,383

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,455,1722,303,3781,895,490
Special Education 11-2XX-100-XXX303,901239,824302,876
Bilingual Education 11-240-100-XXX559,918313,87156,770
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX358,412374,609371,238
School Sponsored Athletics 11-402-100-XXX357,691380,918382,576
Community Services Programs/Operations 11-800-330-XXX56,0938,8248,824
Support Services:
Tuition 11-000-100-XXX5,234,3355,050,2704,934,407
Attendance and Social Work Services 11-000-211-XXX7,6805,2996,072
Health Services 11-000-213-XXX271,394306,992317,555
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217805,403861,086790,028
Guidance 11-000-218-XXX373,160452,315580,147
Child Study Teams 11-000-219-XXX1,124,0771,182,9871,205,259
Improvement of Instructional Services 11-000-221-XXX826,883926,096914,927
Educational Media Services - School Library 11-000-222-XXX74,40885,23861,515
Instructional Staff Training Services 11-000-223-XXX7,00261,61413,279
General Administration 11-000-230-XXX1,491,3571,643,1681,557,451
School Administration 11-000-240-XXX30,67175,79574,849
Central Svcs & Admin Info Technology 11-000-25X-XXX1,491,1951,630,7351,651,779
Operation and Maintenance of Plant Services 11-000-26X-XXX4,990,7565,217,3695,486,604
Student Transportation Services 11-000-270-XXX3,003,2782,865,0733,063,202
Personal Services - Employee Benefits 11-XXX-XXX-2XX3,376,0644,145,3934,647,617
Food Services 11-000-310-XXX014,0000
Total Support Services Expenditures 23,107,66324,523,43025,304,691
TOTAL GENERAL CURRENT EXPENSE 27,198,85028,144,85428,322,465
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X0128,234118,675
Facilities Acquisition and Construction Services 12-000-4XX-XXX360,845148,1762,745,715
TOTAL CAPITAL EXPENDITURES 360,845276,4102,864,390
SPECIAL SCHOOLS
Accredited Evening/Adult High School/Post-Graduate:
Instruction 13-601-100-XXX65,94280,73067,088
Support Services 13-601-200-XXX159,201179,83447,447
Total Accredited Evening/Adult HS/Post-Grad. 225,143260,564114,535
Adult Education - Local:
Instruction 13-602-100-XXX27,49943,98215,000
Support Services 13-602-200-XXX44,15890,17535,500
Total Adult Education - Local 71,657134,15750,500
Evening School for the Foreign Born - Local:
Instruction 13-631-100-XXX2,5933,3560
Support Services 13-631-200-XXX3951,6450
Total Evening School for Foreign-Born - Local 2,9885,0010
TOTAL SPECIAL SCHOOLS 299,788399,722165,035
General Fund Contribution to SBB 10-000-520-93033,552,16439,171,87139,804,735
OPERATING BUDGET GRAND TOTAL 61,411,64767,992,85771,156,625
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX49,665266,7220
Early Childhood Program Aid:
Instruction 20-218-100-XXX2,297,4233,025,9612,472,195
Support Services 20-218-200-XXX5,461,9376,298,1976,501,875
Facilities Acquisition and Construction Services 20-218-400-XXX4,455147,71699,982
Transfer to General Fund 20-218-520-93000225,000
TOTAL PRESCHOOL EDUCATION AID 7,763,8159,471,8749,299,052
Demonstrably Effective Program Aid:
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 000
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX9,69300
Nonpublic Auxiliary Services 20-XXX-XXX-XXX121,35000
Nonpublic Handicapped Services 20-XXX-XXX-XXX30,02100
Nonpublic Nursing Services 20-XXX-XXX-XXX12,91000
Nonpublic Technology Initiative 20-XXX-XXX-XXX6,23400
Other Special Projects 20-XXX-XXX-XXX30,22800
Total State Projects 7,974,2519,471,8749,299,052
Federal Projects:
Title I 20-XXX-XXX-XXX3,368,015338,5043,508,011
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,171,078500,0001,964,614
Vocational Education 20-XXX-XXX-XXX83,51600
Adult Basic Education 20-XXX-XXX-XXX15,76700
Other Special Projects 20-XXX-XXX-XXX822,75500
Total Federal Projects 5,461,131838,5045,472,625
Grant & Entitlements Cont to SBB 20-XXX-XXX-9303,374,4162,646,6652,374,168
TOTAL GRANTS AND ENTITLEMENTS 16,859,46313,223,76517,145,845
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX718,776705,481691,913
TOTAL REPAYMENT OF DEBT 718,776705,481691,913
Total Expenditures 78,989,88681,922,10388,994,383

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/07
Audited
Balance
6/30/08
Estimated
Balance
6/30/09
Estimated
Balance
6/30/10
Unreserved:
  General Operating Budget3,381,7463,461,0013,106,7901,359,819
  Repayment of Debt1220
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve053,02953,0290
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2006-07
Actual
2007-08
Actual
2008-09
Original
Budget
2008-09
Revised
Budget
2009-10
Proposed
Budget
Total Comparative Per Pupil Cost12,94613,33914,28914,15713,654
Total Classroom Instruction7,5477,5938,1588,0577,622
Classroom-Salaries and Benefits7,1327,1657,6067,5397,079
Classroom-General Supplies and Textbooks357366454429439
Classroom-Purchased Services and Other58639889104
Total Support Services2,4332,7192,9572,9372,913
Support Services-Salaries and Benefits2,1332,4332,5442,5452,560
Total Administrative Costs1,3051,3561,4271,4541,454
Administration-Salaries and Benefits1,0071,0591,1071,1371,152
Total Operations and Maintenance of Plant1,3601,3551,4031,3851,405
Operations & Maintenance of Plant-Salary & Ben.809796828808834
Total Food Services Costs00330
Total Extracurricular Costs207223256236187
Total Equipment Costs417656344
Employee Benefits as a % of Salaries29.629.129.82930.3

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2009 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 2008-09 revised appropriations and 2009-10 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 CategoryAccount2007-082008-092009-10
Resources:
General Fund Contribution 15-520033,552,16439,171,87139,804,735
Restricted State Entitlements 15-32XX3,084,051371,5810
Restricted Federal Entitlements 15-44XX290,3652,275,0842,374,168
Total SBB Resources 36,926,58041,818,53642,178,903
Appropriations:
Instruction 15-XXX-100-XXX22,498,85625,012,54221,392,995
Support Services 15-XXX-2XX-XXX16,079,91516,237,15416,533,363
Equipment 15-XXX-XXX-73X75,13125,3950
Total SBB Appropriations 38,686,58441,818,53642,178,903

 

Shared Services
  • The district utilizes the following shared services
  • transportation consortium - Cumberland Co
  • paper consortium with Pittgrogve
  • business services - Downe Twp
  • salt and sand - Cumberland Co Streets and Roads
  • Bread and Dairy - Cumberland Co
  • gasoline - Cumberland Co
  • waste removal - Cumberland Co
  • Cumberland Co. AVA
  • ERIC South - NJ School Boards Insurance Group
  • SCSSD - Chapter 192/193 services
  • Drug & Alcohol testing from Cumberland co. educational coop
  • ACES
  • ACT

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,497,254 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)357,397,029 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.9785 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,657,642 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)357,397,029 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.0234 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,497,254 (G)
Estimated Equalized Valuation (as of 10/01/2008)564,150,455 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.6199 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,657,642 (J)
Estimated Equalized Valuation (as of 10/01/2008)564,150,455 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.6483 (L)