>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>CUMBERLAND  >>UPPER DEERFIELD TWP

User Friendly Budgets
2009

CUMBERLAND - UPPER DEERFIELD TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time802757757
spacing
Pupils on Roll - Special Full-Time94117119
Private School Placements422
spacing
Pupils Sent to Other Districts-Reg Prog001
Pupils Sent to Other Dists-Spec Ed Prog543
Pupils Received11113

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 461,967 87,000
Withdrawal from Cap Res-for Local Share 10-307 0 915,767 0
Revenues from Local Sources:
Local Tax Levy 10-1210 5,629,286 5,876,634 5,968,400
Tuition 10-1300 106,711 58,951 51,028
Interest Earned on Maintenance Reserve 10-1XXX 0 0 700
Interest Earned on Capital Reserve Funds 10-1XXX 0 1,200 1,200
Unrestricted Miscellaneous Revenues 10-1XXX 125,717 111,049 30,011
SUBTOTAL  5,861,714 6,047,834 6,051,339
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 2,500,367 0 0
Supplemental Core Curriculum Standards Aid 10-3112 146,581 0 0
Transportation Aid 10-3120 275,998 0 0
Special Education Aid 10-3130 663,441 0 0
Bilingual Education 10-3140 16,424 0 0
Stabilization Aid 10-3171 941,938 0 0
Consolidated Aid 10-3195 90,958 0 0
Additional Formula Aid 10-3196 346,143 0 0
Other State Aids 10-3XXX 236,789 15,795 18,353
Categorical Special Education Aid 10-3132 0 392,911 387,302
Equalization Aid 10-3176 0 5,129,025 4,876,636
Categorical Security Aid 10-3177 0 188,301 190,903
Adjustment Aid 10-3178 0 394,787 617,102
Categorical Transportation Aid 10-3121 0 230,578 263,659
SUBTOTAL  5,218,639 6,351,397 6,353,955
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 5,000 14,056
SUBTOTAL  0 5,000 14,056
Adjustment for Prior Year Encumbrances  0 247,953 0
Actual Revenues (Over)/Under Expenditures  -756,824 0 0
TOTAL OPERATING BUDGET  10,323,529 14,029,918 12,506,350
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 0 33,761 30,140
Early Childhood Program Aid 20-3211 746,945 0 0
Demonstrably Effective Program Aid 20-3212 371,825 0 0
Preschool Education Aid 20-3218 0 233,466 241,264
Other Restricted Entitlements 20-32XX 181,500 0 0
TOTAL REVENUES FROM STATE SOURCES  1,300,270 267,227 271,404
Revenues from Federal Sources:
Title I 20-4411-4416 442,366 360,945 306,803
I.D.E.A. Part B (Handicapped) 20-4420-4429 206,855 223,291 189,798
Other 20-4XXX 5,338 74,012 62,909
TOTAL REVENUES FROM FEDERAL SOURCES  654,559 658,248 559,510
TOTAL GRANTS AND ENTITLEMENTS  1,954,829 925,475 830,914
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1,573 0
Revenues from Local Sources:
Local Tax Levy 40-1210 489,082 496,464 505,584
TOTAL REVENUES FROM LOCAL SOURCES  489,082 496,464 505,584
Revenues from State Sources:
Debt Service Aid Type II 40-3160 25,427 25,188 24,925
TOTAL LOCAL REPAYMENT OF DEBT  514,509 523,225 530,509
Actual Revenues (Over)/Under Expenditures  5,135 0 0
TOTAL REPAYMENT OF DEBT  519,644 523,225 530,509
TOTAL REVENUES/SOURCES  12,798,002 15,478,618 13,867,773

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX3,281,8924,096,8544,248,252
Special Education 11-2XX-100-XXX1,030,4381,227,4971,313,741
Basic Skills/Remedial 11-230-100-XXX55,81980,09084,170
Bilingual Education 11-240-100-XXX52,99356,50057,484
Other Instructional Programs 11-4XX-100-XXX52,53557,80061,348
Community Services Programs/Operations 11-800-330-XXX0500500
Support Services:
Tuition 11-000-100-XXX138,489193,507182,832
Attendance and Social Work Services 11-000-211-XXX37,7813,2002,000
Health Services 11-000-213-XXX195,571204,663235,608
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21777,68588,00090,716
Guidance 11-000-218-XXX42,813209,001230,353
Child Study Teams 11-000-219-XXX352,248362,795384,953
Improvement of Instructional Services 11-000-221-XXX012,0463,640
Educational Media Services - School Library 11-000-222-XXX154,229161,302169,606
Instructional Staff Training Services 11-000-223-XXX4,60813,25010,850
General Administration 11-000-230-XXX348,689354,335360,445
School Administration 11-000-240-XXX554,405570,301585,752
Central Svcs & Admin Info Technology 11-000-25X-XXX307,312299,301308,399
Deposit to Maintenance Reserve 10-606046,1670
Interest Earned on Maintenance Reserve 10-60600700
Operation and Maintenance of Plant Services 11-000-26X-XXX1,428,2401,506,1111,509,223
Student Transportation Services 11-000-270-XXX523,268701,612686,078
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,647,4922,201,1581,978,500
Total Support Services Expenditures 5,812,8306,880,5826,738,955
TOTAL GENERAL CURRENT EXPENSE 10,286,50712,445,99012,505,150
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60401,2001,200
Equipment 12-XXX-XXX-73X26,06823,5940
Facilities Acquisition and Construction Services 12-000-4XX-XXX10,954643,3670
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-9310915,7670
TOTAL CAPITAL EXPENDITURES 37,0221,583,9281,200
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 10,323,52914,029,91812,506,350
GRANTS AND ENTITLEMENTS
Early Childhood Program Aid:
Instruction 20-218-100-XXX615,436260,720241,264
Support Services 20-218-200-XXX131,5096,50730,140
TOTAL PRESCHOOL EDUCATION AID 746,945267,227271,404
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX263,69200
Support Services 20-212-200-XXX108,13300
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 371,82500
Other State Projects:
Instruction 20-217-100-XXX156,38200
Support Services 20-217-200-XXX25,11800
TOTAL TARA USED TO SUPPORT PROGRAMS 181,50000
Total State Projects 1,300,270267,227271,404
Federal Projects:
Title I 20-XXX-XXX-XXX442,366360,945306,803
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX206,855223,291189,798
Other Special Projects 20-XXX-XXX-XXX5,33874,01262,909
Total Federal Projects 654,559658,248559,510
TOTAL GRANTS AND ENTITLEMENTS 1,954,829925,475830,914
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX0523,225530,509
Additional State School Building Aid-Ch.177 40-702-510-XXX519,64400
Total Additional State School Building Aid 519,64400
TOTAL REPAYMENT OF DEBT 519,644523,225530,509
Total Expenditures 12,798,00215,478,61813,867,773

 

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 Budget437,773253,411337,000250,000
  Repayment of Debt6,7081,57300
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve368,8501,168,156253,589254,789
      Adult Education Programs0000
      Maintenance Reserve50,000650,000696,167696,867
      Legal Reserve594,345419,19500
      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 Cost11,68212,03612,99513,82613,973
Total Classroom Instruction6,8847,2397,8108,3378,403
Classroom-Salaries and Benefits6,4816,6037,4047,8357,932
Classroom-General Supplies and Textbooks340573309399369
Classroom-Purchased Services and Other646496103102
Total Support Services1,2731,3741,4091,4921,566
Support Services-Salaries and Benefits1,1641,2401,2841,3001,430
Total Administrative Costs1,5351,6051,6591,7131,713
Administration-Salaries and Benefits1,2351,3251,3841,4231,440
Total Operations and Maintenance of Plant1,7001,8181,7551,9121,901
Operations & Maintenance of Plant-Salary & Ben.7171,159885856914
Total Food Services Costs00000
Total Extracurricular Costs00000
Total Equipment Costs23290270
Employee Benefits as a % of Salaries23.723.227.628.224.2

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
  • 1. Transportation - Local Educational Agency (LEA) that provides regular
  • student busing for 5 school districts. Ranked the most effecient in State
  • 2. Transportation - Cumberland County Educational Cooperative: Special e
  • ducation
  • 3. Transportation - Cumberland Regional High School District: Non-public
  • transportation
  • 4. Shared Teacher - Music teacher shared with Deerfield Twp.
  • 5. Food Service - Local Educational Agency (LEA) that provides school lu
  • nch services to other local school districts and private schools.
  • 6. Supplies - Purchase supplies and materials from Pittsgrove Twp's cons
  • ortium
  • 7. Snow removal - Township extends this service to the district, as well
  • as, providing sand and salt for district use.
  • 8. Recycling - these services are provided by the Cumberland County Impr
  • ovement Authority
  • 9. Community Education and Recreation - the District receives a Municip
  • al Alliance Grant from Upper Deerfield Township to support the program ea
  • ch year

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,968,400 (A)
Estimated Net Taxable Valuation (as of 02/06/2009)433,334,100 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.3773 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,473,984 (D)
Estimated Net Taxable Valuation (as of 02/06/2009)433,334,100 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.4940 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,968,400 (G)
Estimated Equalized Valuation (as of 10/01/2008)734,777,557 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.8123 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,473,984 (J)
Estimated Equalized Valuation (as of 10/01/2008)734,777,557 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.8811 (L)