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User Friendly Budgets
2009

CUMBERLAND - CUMBERLAND CO VOCATIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Shared-Time293280288
spacing
Pupils on Roll - Special Full-Time323635
Pupils on Roll - Special Shared-Time196149150
Post-Secondary - Full Time244195228

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 501,074 906,305
Withdrawal from Maint. Reserve 10-310 0 94,500 0
Transfers from Other Funds 10-5200 18,499 0 0
Revenues from Local Sources:
County Tax Levy 10-1210 1,743,320 2,231,800 1,888,000
Tuition from LEAs 10-1310 590,600 713,500 826,000
Non-Resident Fees 10-1350 8,000 20,000 20,000
Interest Earned on Capital Reserve Funds 10-1XXX 0 5,000 3,500
Other Restricted Miscellaneous Revenues 10-1XXX 565,226 5,250 0
Unrestricted Miscellaneous Revenues 10-1XXX 259,700 630,185 803,224
SUBTOTAL  3,166,846 3,605,735 3,540,724
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 1,184,023 0 0
Special Education Aid 10-3130 594,785 0 0
Stabilization Aid 10-3171 745,794 0 0
County Vocational Education Program Aid 10-3180 440,399 0 0
Post-Secondary Vocational Program Aid 10-3192 354,000 0 0
Consolidated Aid 10-3195 30,831 0 0
Additional Formula Aid 10-3196 216,532 0 0
Other State Aids 10-3XXX 47,264 22,816 0
Categorical Special Education Aid 10-3132 0 130,813 119,170
Equalization Aid 10-3176 0 3,552,007 2,979,921
Categorical Security Aid 10-3177 0 87,688 62,400
Adjustment Aid 10-3178 0 190,877 799,894
SUBTOTAL  3,613,628 3,984,201 3,961,385
Adjustment for Prior Year Encumbrances  0 76,891 0
Actual Revenues (Over)/Under Expenditures  152,525 0 0
TOTAL OPERATING BUDGET  6,951,498 8,262,401 8,408,414
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 50,206 0 0
Revenues from State Sources:
Demonstrably Effective Program Aid 20-3212 192,885 0 0
Other Restricted Entitlements 20-32XX 111,870 23,695 17,500
TOTAL REVENUES FROM STATE SOURCES  304,755 23,695 17,500
Revenues from Federal Sources:
Title I 20-4411-4416 82,126 82,077 81,308
I.D.E.A. Part B (Handicapped) 20-4420-4429 82,381 78,495 73,651
Vocational Education 20-4430 0 108,929 116,669
Other 20-4XXX 186,420 9,957 8,815
TOTAL REVENUES FROM FEDERAL SOURCES  350,927 279,458 280,443
TOTAL GRANTS AND ENTITLEMENTS  705,888 303,153 297,943
TOTAL REVENUES/SOURCES  7,657,386 8,565,554 8,706,357

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Vocational Programs 11-3XX-100-XXX1,984,2332,314,7262,365,715
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX24,47940,00038,250
School Sponsored Athletics 11-402-100-XXX1,68010,5008,000
Support Services:
Attendance and Social Work Services 11-000-211-XXX52,14260,69266,264
Health Services 11-000-213-XXX74,51783,73187,793
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21731,07236,64037,249
Guidance 11-000-218-XXX132,767189,656153,048
Child Study Teams 11-000-219-XXX172,551153,225151,446
Improvement of Instructional Services 11-000-221-XXX08,57016,500
Educational Media Services - School Library 11-000-222-XXX27,86994,07093,126
Instructional Staff Training Services 11-000-223-XXX16,85820,1262,500
General Administration 11-000-230-XXX524,006488,438461,509
School Administration 11-000-240-XXX289,382343,229345,384
Central Svcs & Admin Info Technology 11-000-25X-XXX526,740543,291497,270
Deposit to Maintenance Reserve 10-606094,5000
Operation and Maintenance of Plant Services 11-000-26X-XXX889,8901,017,6071,137,725
Student Transportation Services 11-000-270-XXX33,34745,02541,525
Personal Services - Employee Benefits 11-XXX-XXX-2XX960,1591,140,3051,085,504
Food Services 11-000-310-XXX05,00010,000
Total Support Services Expenditures 3,731,3004,229,6054,186,843
TOTAL GENERAL CURRENT EXPENSE 5,741,6926,689,3316,598,808
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60405,0003,500
Equipment 12-XXX-XXX-73X54,031181,076161,500
Facilities Acquisition and Construction Services 12-000-4XX-XXX128,70400
TOTAL CAPITAL EXPENDITURES 182,735186,076165,000
SPECIAL SCHOOLS
Post-Secondary Programs:
Instruction 13-330-100-XXX618,080856,483993,490
Support Services 13-330-200-XXX224,539311,311318,136
Total Post-Secondary Programs 842,6191,167,7941,311,626
Vocational Evening - Local:
Instruction 13-629-100-XXX22,89840,500160,500
Support Services 13-629-200-XXX161,554178,700172,480
Total Vocational Evening - Local 184,452219,200332,980
TOTAL SPECIAL SCHOOLS 1,027,0711,386,9941,644,606
OPERATING BUDGET GRAND TOTAL 6,951,4988,262,4018,408,414
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX50,20600
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX160,44400
Support Services 20-212-200-XXX32,44100
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 192,88500
Other State Projects:
Instruction 20-217-100-XXX51,93400
Support Services 20-217-200-XXX11,53800
TOTAL TARA USED TO SUPPORT PROGRAMS 63,47200
Other Special Projects 20-XXX-XXX-XXX48,39823,69517,500
Total State Projects 304,75523,69517,500
Federal Projects:
Title I 20-XXX-XXX-XXX82,12682,07781,308
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX82,38178,49573,651
Vocational Education 20-XXX-XXX-XXX0108,929116,669
Other Special Projects 20-XXX-XXX-XXX186,4209,9578,815
Total Federal Projects 350,927279,458280,443
TOTAL GRANTS AND ENTITLEMENTS 705,888303,153297,943
Total Expenditures 7,657,3868,565,5548,706,357

 

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 Budget630,146417,090641,131417,000
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve443,419461,454318,750322,250
      Adult Education Programs0000
      Maintenance Reserve138,400138,40043,90043,900
      Legal Reserve1,148,4431,183,248682,1740
      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 Cost14,21614,56917,13117,31916,320
Total Classroom Instruction6,9597,1308,5238,6018,274
Classroom-Salaries and Benefits6,1926,1887,3287,3737,032
Classroom-General Supplies and Textbooks628724920951975
Classroom-Purchased Services and Other140218275276267
Total Support Services1,8121,7162,2472,2611,969
Support Services-Salaries and Benefits1,6421,6351,9791,9881,677
Total Administrative Costs3,3263,5353,7613,8463,290
Administration-Salaries and Benefits2,7462,9403,0713,0842,678
Total Operations and Maintenance of Plant2,0892,1442,4822,4932,658
Operations & Maintenance of Plant-Salary & Ben.7918779359231,122
Total Food Services Costs00111121
Total Extracurricular Costs4462122122103
Total Equipment Costs282117332406335
Employee Benefits as a % of Salaries2224.927.126.924.6

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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
  • Participate in County of Cumberland Trash Cooperative
  • Participate in County of Cumberland Gasoline Cooperative
  • Participate in County of Cumberland Milk and Bread Cooperative
  • Participate in Cumberland Co. Improv. Auth. Recycling Waste Pickup
  • Participate in Cumberland Co. Imrpov. Auth. Lighting Lamp Recycling
  • Participate in Pittsgrove Twp BOE copy paper buying consortium
  • Participate in Pittsgrove Twp BOE natural gas buying consortium
  • Participate in New Jersey School Board Assoc. Insurance Group consortium
  • Participate in Salem County SSSD Child Study Team Evaluation Services
  • Participate as LEA for Cumb Co. Educational Cooperative