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User Friendly Budgets
2009

CUMBERLAND - COMMERCIAL TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time609594624
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Pupils on Roll - Special Full-Time626158
Private School Placements876
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Pupils Sent to Other Districts-Reg Prog229213244
Pupils Sent to Other Dists-Spec Ed Prog465459
Pupils in State Facilities011

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 613,813 903,341
Transfers from Other Funds 10-5200 1,652 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 1,535,870 1,558,870 1,558,870
Interest Earned on Capital Reserve Funds 10-1XXX 1,670 1,000 250
Unrestricted Miscellaneous Revenues 10-1XXX 170,446 52,328 32,500
SUBTOTAL  1,707,986 1,612,198 1,591,620
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 5,225,917 0 0
Supplemental Core Curriculum Standards Aid 10-3112 436,994 0 0
Transportation Aid 10-3120 493,995 0 0
Special Education Aid 10-3130 708,164 0 0
Bilingual Education 10-3140 2,318 0 0
Extraordinary Aid 10-3131 7,597 15,589 0
Consolidated Aid 10-3195 102,369 0 0
Additional Formula Aid 10-3196 478,341 0 0
Other State Aids 10-3XXX 264,896 66,231 0
Categorical Special Education Aid 10-3132 0 419,262 423,715
Equalization Aid 10-3176 0 9,137,949 9,375,500
Categorical Security Aid 10-3177 0 250,114 270,720
Categorical Transportation Aid 10-3121 0 383,452 476,181
SUBTOTAL  7,720,591 10,272,597 10,546,116
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 0 9,759
SUBTOTAL  0 0 9,759
Adjustment for Prior Year Encumbrances  0 6,960 0
Actual Revenues (Over)/Under Expenditures  383,803 0 0
TOTAL OPERATING BUDGET  9,814,032 12,505,568 13,050,836
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 16,179 0
Early Childhood Program Aid 20-3211 571,088 0 0
Demonstrably Effective Program Aid 20-3212 302,390 0 0
Preschool Education Aid 20-3218 0 324,168 328,060
Other Restricted Entitlements 20-32XX 181,429 0 0
TOTAL REVENUES FROM STATE SOURCES  1,054,907 340,347 328,060
Revenues from Federal Sources:
Title I 20-4411-4416 436,429 448,418 381,160
I.D.E.A. Part B (Handicapped) 20-4420-4429 242,428 237,124 201,600
Other 20-4XXX 146,685 151,779 78,730
TOTAL REVENUES FROM FEDERAL SOURCES  825,542 837,321 661,490
TOTAL GRANTS AND ENTITLEMENTS  1,883,449 1,177,668 989,550
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 4,756 1
Revenues from Local Sources:
Local Tax Levy 40-1210 114,019 109,911 115,148
TOTAL REVENUES FROM LOCAL SOURCES  114,019 109,911 115,148
Revenues from State Sources:
Debt Service Aid Type II 40-3160 255,498 256,950 258,029
TOTAL LOCAL REPAYMENT OF DEBT  369,517 371,617 373,178
TOTAL REPAYMENT OF DEBT  369,517 371,617 373,178
TOTAL REVENUES/SOURCES  12,066,998 14,054,853 14,413,564

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,935,1382,932,5202,659,589
Special Education 11-2XX-100-XXX402,660673,236679,484
Basic Skills/Remedial 11-230-100-XXX239,384463,504431,280
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX4294,0004,000
School Sponsored Athletics 11-402-100-XXX2,2753,5003,500
Support Services:
Tuition 11-000-100-XXX2,532,5512,296,0193,021,376
Attendance and Social Work Services 11-000-211-XXX19,51828,15429,516
Health Services 11-000-213-XXX91,482106,645116,041
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217163,080194,126190,350
Guidance 11-000-218-XXX60,568229,405266,604
Child Study Teams 11-000-219-XXX340,147196,70638,642
Improvement of Instructional Services 11-000-221-XXX38,39140,82042,534
Educational Media Services - School Library 11-000-222-XXX16,84772,63578,790
Instructional Staff Training Services 11-000-223-XXX4,35021,00021,000
General Administration 11-000-230-XXX339,179391,803367,115
School Administration 11-000-240-XXX292,444291,176311,701
Central Svcs & Admin Info Technology 11-000-25X-XXX216,921246,131246,795
Deposit to Maintenance Reserve 10-6060170,000100,000
Operation and Maintenance of Plant Services 11-000-26X-XXX792,768959,5681,052,152
Student Transportation Services 11-000-270-XXX815,314833,571952,278
Deposit to Current Expense Emergency Reserve 10-607050,0000
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,321,1911,732,5621,805,250
Food Services 11-000-310-XXX120,000100,00035,000
Total Support Services Expenditures 7,164,7517,740,3218,575,144
TOTAL GENERAL CURRENT EXPENSE 9,744,63712,037,08112,452,997
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60401,000250
Equipment 12-XXX-XXX-73X2,628120,00012,500
Facilities Acquisition and Construction Services 12-000-4XX-XXX33,866299,545535,164
TOTAL CAPITAL EXPENDITURES 36,494420,545547,914
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX32,90147,94249,925
Total Summer School 32,90147,94249,925
TOTAL SPECIAL SCHOOLS 32,90147,94249,925
OPERATING BUDGET GRAND TOTAL 9,814,03212,505,56813,050,836
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX3,00000
Early Childhood Program Aid:
Instruction 20-218-100-XXX484,261282,871264,692
Support Services 20-218-200-XXX86,82757,47663,368
TOTAL PRESCHOOL EDUCATION AID 571,088340,347328,060
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX173,23200
Support Services 20-212-200-XXX129,15800
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 302,39000
Other State Projects:
Instruction 20-217-100-XXX69,68500
Support Services 20-217-200-XXX111,74400
TOTAL TARA USED TO SUPPORT PROGRAMS 181,42900
Total State Projects 1,054,907340,347328,060
Federal Projects:
Title I 20-XXX-XXX-XXX436,429448,418381,160
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX242,428237,124201,600
Other Special Projects 20-XXX-XXX-XXX146,685151,77978,730
Total Federal Projects 825,542837,321661,490
TOTAL GRANTS AND ENTITLEMENTS 1,883,4491,177,668989,550
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX369,517371,617373,178
TOTAL REPAYMENT OF DEBT 369,517371,617373,178
Total Expenditures 12,066,99814,054,85314,413,564

 

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 Budget707,731570,867831,344250,000
  Repayment of Debt4,7574,75710
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve8,70949,37950,37950,629
      Adult Education Programs0000
      Maintenance Reserve55,00075,000245,000345,000
      Legal Reserve1,008,906620,734321,9970
      Tuition Reserve0000
      Current Expense Emergency Reserve0100,000150,000150,000
  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 Cost10,39211,03213,22213,78212,767
Total Classroom Instruction5,8236,2978,1968,5047,745
Classroom-Salaries and Benefits5,4565,9587,0187,3067,066
Classroom-General Supplies and Textbooks257191599626313
Classroom-Purchased Services and Other111148580572367
Total Support Services1,5911,5871,5561,6581,467
Support Services-Salaries and Benefits1,4021,3701,0871,1731,189
Total Administrative Costs1,4971,5841,6581,7641,713
Administration-Salaries and Benefits1,2511,2811,3051,3601,376
Total Operations and Maintenance of Plant1,2951,3581,6311,6671,755
Operations & Maintenance of Plant-Salary & Ben.595665763792821
Total Food Services Costs17818214615351
Total Extracurricular Costs75151515
Total Equipment Costs0417618318
Employee Benefits as a % of Salaries29.930.434.334.134.9

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.

 

Shared Services
  • Trash Services-Cumberland County Cooperative Pricing System
  • Recycling-Cumberland County Improvement Authority
  • Paper, Custodial & Nurse Supplies-Millville School District
  • Natural Gas-Pittsgrove Twp School District
  • Transportation & Employee Training-Cumberland County Ed Coop
  • Telecommunications-ACT
  • Electric-ACES
  • Internet & Tech Support-Sterling High School SJTP
  • Child Study Team Service-Salem County Special Services School District

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,558,870 (A)
Estimated Net Taxable Valuation (as of 02/28/2009)291,582,322 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.5346 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,674,018 (D)
Estimated Net Taxable Valuation (as of 02/28/2009)291,582,322 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.5741 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,558,870 (G)
Estimated Equalized Valuation (as of 10/01/2008)245,339,109 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.6354 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,674,018 (J)
Estimated Equalized Valuation (as of 10/01/2008)245,339,109 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.6823 (L)