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User Friendly Budgets
2009

CUMBERLAND - STOW CREEK TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time129129117
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Pupils on Roll - Special Full-Time9107
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Pupils Sent to Other Dists-Spec Ed Prog222
Pupils Received433

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 14,000 150,000
Withdrawal from Cap Res-for Local Share 10-307 0 0 40,999
Revenues from Local Sources:
Local Tax Levy 10-1210 803,479 835,492 858,692
Tuition 10-1300 12,440 11,700 11,700
Transportation Fees from Other LEAs 10-1420-1440 4,500 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 1,386 170 0
Unrestricted Miscellaneous Revenues 10-1XXX 35,319 10,000 10,000
SUBTOTAL  857,124 857,362 880,392
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 206,590 0 0
Supplemental Core Curriculum Standards Aid 10-3112 64,199 0 0
Transportation Aid 10-3120 56,376 0 0
Special Education Aid 10-3130 41,693 0 0
Stabilization Aid 10-3171 404,552 0 0
Consolidated Aid 10-3195 15,471 0 0
Additional Formula Aid 10-3196 48,292 0 0
Other State Aids 10-3XXX 13,098 0 0
Categorical Special Education Aid 10-3132 0 63,524 66,206
Equalization Aid 10-3176 0 660,431 555,401
Categorical Security Aid 10-3177 0 14,300 12,550
Adjustment Aid 10-3178 0 103,316 200,903
Categorical Transportation Aid 10-3121 0 44,218 50,729
SUBTOTAL  850,271 885,789 885,789
Adjustment for Prior Year Encumbrances  0 17,329 0
Actual Revenues (Over)/Under Expenditures  -71,846 0 0
TOTAL OPERATING BUDGET  1,635,549 1,774,480 1,957,180
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 963 0 0
Revenues from State Sources:
Preschool Education Aid 20-3218 4,808 0 0
Instructional Supplement Aid 20-3214 4,095 0 0
Other Restricted Entitlements 20-32XX 59,622 54,675 54,675
TOTAL REVENUES FROM STATE SOURCES  68,525 54,675 54,675
Revenues from Federal Sources:
Title I 20-4411-4416 14,870 13,908 13,908
I.D.E.A. Part B (Handicapped) 20-4420-4429 41,534 49,084 49,084
Other 20-4XXX 26,245 5,999 5,999
TOTAL REVENUES FROM FEDERAL SOURCES  82,649 68,991 68,991
TOTAL GRANTS AND ENTITLEMENTS  152,137 123,666 123,666
TOTAL REVENUES/SOURCES  1,787,686 1,898,146 2,080,846

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX585,294625,410634,588
Special Education 11-2XX-100-XXX93,821108,418108,842
Basic Skills/Remedial 11-230-100-XXX32,96740,57023,430
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX6,6256,1556,155
School Sponsored Athletics 11-402-100-XXX8184,8005,000
Support Services:
Tuition 11-000-100-XXX50,19952,86964,207
Attendance and Social Work Services 11-000-211-XXX5,9706,4706,510
Health Services 11-000-213-XXX41,08950,95651,621
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21725,23524,82228,450
Child Study Teams 11-000-219-XXX11,46510,35511,255
Improvement of Instructional Services 11-000-221-XXX0039,194
Educational Media Services - School Library 11-000-222-XXX8453,1753,575
Instructional Staff Training Services 11-000-223-XXX5516,2796,300
General Administration 11-000-230-XXX119,487121,15098,563
School Administration 11-000-240-XXX26,26124,11125,731
Central Svcs & Admin Info Technology 11-000-25X-XXX37,38236,75236,504
Operation and Maintenance of Plant Services 11-000-26X-XXX146,439218,297170,448
Student Transportation Services 11-000-270-XXX114,194109,210113,202
Personal Services - Employee Benefits 11-XXX-XXX-2XX248,866284,526328,412
Food Services 11-000-310-XXX11,00022,98523,255
Total Support Services Expenditures 838,983971,9571,007,227
TOTAL GENERAL CURRENT EXPENSE 1,558,5081,757,3101,785,242
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60401700
Equipment 12-XXX-XXX-73X77,04117,0000
Facilities Acquisition and Construction Services 12-000-4XX-XXX00130,939
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-9310040,999
TOTAL CAPITAL EXPENDITURES 77,04117,170171,938
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 1,635,5491,774,4801,957,180
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX96300
Distance Learning Network Aid:
Support Services 20-213-200-XXX4,80800
TOTAL DISTANCE LEARNING NETWORK AID 4,80800
Instructional Supplement Aid:
Instruction 20-214-100-XXX4,09500
TOTAL INSTRUCTIONAL SUPPLEMENT AID 4,09500
Other State Projects:
Instruction 20-217-100-XXX15,48800
TOTAL TARA USED TO SUPPORT PROGRAMS 15,48800
Nonpublic Textbooks 20-XXX-XXX-XXX6,6118,2358,235
Nonpublic Auxiliary Services 20-XXX-XXX-XXX11,8628,0278,027
Nonpublic Handicapped Services 20-XXX-XXX-XXX11,00621,53621,536
Nonpublic Nursing Services 20-XXX-XXX-XXX10,57611,11711,117
Nonpublic Technology Initiative 20-XXX-XXX-XXX05,7605,760
Other Special Projects 20-XXX-XXX-XXX4,07900
Total State Projects 68,52554,67554,675
Federal Projects:
Title I 20-XXX-XXX-XXX14,87013,90813,908
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX41,53449,08449,084
Other Special Projects 20-XXX-XXX-XXX26,2455,9995,999
Total Federal Projects 82,64968,99168,991
TOTAL GRANTS AND ENTITLEMENTS 152,137123,666123,666
Total Expenditures 1,787,6861,898,1462,080,846

 

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 Budget177,411265,445251,445142,135
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve39,61340,99941,169170
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve75,59340,69040,6900
      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 Cost9,40710,21811,37711,47612,966
Total Classroom Instruction5,7456,5087,0657,0378,110
Classroom-Salaries and Benefits5,3526,0706,4606,5077,505
Classroom-General Supplies and Textbooks222229324297325
Classroom-Purchased Services and Other172210280233280
Total Support Services8647489028511,345
Support Services-Salaries and Benefits572438510518624
Total Administrative Costs1,4091,5541,5611,5461,546
Administration-Salaries and Benefits9601,0361,0511,049971
Total Operations and Maintenance of Plant1,0791,1571,5351,6751,517
Operations & Maintenance of Plant-Salary & Ben.404425466465555
Total Food Services Costs10580167165188
Total Extracurricular Costs69674898115
Total Equipment Costs05611231220
Employee Benefits as a % of Salaries32.527.129.929.134.5

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
  • Purchase Business Office services from Oldmans Sch District
  • Purchase CST services from Deerfield Sch District
  • Purchase OT/PT services from SCSSSD
  • Purchase Speech services from SCSSSD
  • Provide Supt Services to Greenwich beginning July 2009
  • Purchase Supvr of Curriculum/Instruction services from Greenwich July 09
  • Provide Technology, Phys. Educ and World Language services to Greenwich
  • Provides transportation services to other districts
  • Purchase custodial supplies through Oldmans Joint Purchase Agreement
  • Purchase copy paper through Pittsgrove Joint Purchase Agreement

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy858,692 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)79,845,215 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.0754 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy858,692 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)79,845,215 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.0754 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy858,692 (G)
Estimated Equalized Valuation (as of 10/01/2008)112,490,996 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.7633 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy858,692 (J)
Estimated Equalized Valuation (as of 10/01/2008)112,490,996 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.7633 (L)