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User Friendly Budgets
2010

CUMBERLAND - DOWNE TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time146148148
spacing
Pupils on Roll - Special Full-Time212424
Private School Placements100
spacing
Pupils Sent to Other Districts-Reg Prog335733
Pupils Sent to Other Dists-Spec Ed Prog61110
Pupils Received9115
Pupils in State Facilities010

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 490,223 245,000
Withdrawal from Cap Res-for Local Share 10-307 0 410,000 0
Transfers from Other Funds 10-5200 0 0 13,750
Revenues from Local Sources:
Local Tax Levy 10-1210 1,240,551 1,240,551 1,257,152
Tuition 10-1300 201,197 125,560 83,761
Transportation Fees from Individuals 10-1410 130,856 0 0
Transportation Fees from Other LEAs 10-1420-1440 0 99,750 75,000
Interest Earned on Capital Reserve Funds 10-1XXX 0 7,500 500
Unrestricted Miscellaneous Revenues 10-1XXX 5,743 70,000 57,739
SUBTOTAL  1,578,347 1,543,361 1,474,152
Revenues from State Sources:
Extraordinary Aid 10-3131 6,590 0 0
Other State Aids 10-3XXX 48,701 0 0
Categorical Special Education Aid 10-3132 90,816 86,067 102,619
Equalization Aid 10-3176 1,014,500 654,220 1,134,818
Categorical Security Aid 10-3177 40,196 35,110 37,605
Adjustment Aid 10-3178 583,887 807,509 227,135
Categorical Transportation Aid 10-3121 76,207 96,008 108,462
SUBTOTAL  1,860,897 1,678,914 1,610,639
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 2,425 3,486 3,771
Equalization Aid - ARRA ESF 16-4520 0 139,614 0
Equalization Aid - ARRA GSF 17-4521 0 5,405 0
SUBTOTAL  2,425 148,505 3,771
Adjustment for Prior Year Encumbrances  0 957 0
Actual Revenues (Over)/Under Expenditures  -103,731 0 0
TOTAL OPERATING BUDGET  3,337,938 4,271,960 3,347,312
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Preschool Education Aid - Pr Yr Carryover 20-3218 0 0 13,990
Preschool Education Aid 20-3218 107,052 107,960 121,710
TOTAL REVENUES FROM STATE SOURCES  107,052 107,960 135,700
Revenues from Federal Sources:
Title I 20-4411-4416 88,260 86,127 71,334
Title II 20-4451-4455 0 0 13,095
I.D.E.A. Part B (Handicapped) 20-4420-4429 65,029 56,635 49,125
Other 20-4XXX 25,163 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  178,452 142,762 133,554
TOTAL GRANTS AND ENTITLEMENTS  285,504 250,722 269,254
TOTAL REVENUES/SOURCES  3,623,442 4,522,682 3,616,566
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  3,623,442 4,522,682 3,616,566

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX656,295697,286718,980
Special Education 11-2XX-100-XXX319,284308,521325,360
Basic Skills/Remedial 11-230-100-XXX58,859108,86516,708
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX7,7319,8004,900
Support Services:
Tuition 11-000-100-XXX443,632507,369441,614
Attendance and Social Work Services 11-000-211-XXX34,08438,52637,829
Health Services 11-000-213-XXX52,82154,83255,982
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21770,699181,504163,854
Guidance 11-000-218-XXX5654,4002,000
Child Study Teams 11-000-219-XXX110,408168,63168,412
Improvement of Instructional Services 11-000-221-XXX22,16523,71028,141
Educational Media Services - School Library 11-000-222-XXX102,983108,5312,400
Instructional Staff Training Services 11-000-223-XXX972,5100
General Administration 11-000-230-XXX101,262164,046114,855
School Administration 11-000-240-XXX57,5697,85056,195
Central Svcs & Admin Info Technology 11-000-25X-XXX68,47186,81571,875
Operation and Maintenance of Plant Services 11-000-26X-XXX227,904260,292244,158
Student Transportation Services 11-000-270-XXX398,285438,375412,009
Personal Services - Employee Benefits 11-XXX-XXX-2XX574,784662,597556,440
Food Services 11-000-310-XXX15,00020,00025,000
Total Support Services Expenditures 2,280,7292,729,9882,280,764
TOTAL GENERAL CURRENT EXPENSE 3,322,8983,854,4603,346,712
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60407,500500
Equipment 12-XXX-XXX-73X15,04086,0000
Facilities Acquisition and Construction Services 12-000-4XX-XXX0324,000100
TOTAL CAPITAL EXPENDITURES 15,040417,500600
OPERATING BUDGET GRAND TOTAL 3,337,9384,271,9603,347,312
SPECIAL GRANTS AND ENTITLEMENTS
Preschool Education Aid:
Instruction 20-218-100-XXX049,88160,109
Support Services 20-218-200-XXX058,07961,841
Transfer to General Fund 20-218-520-9300013,750
TOTAL PRESCHOOL EDUCATION AID 0107,960135,700
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX107,05200
Total State Projects 107,052107,960135,700
Federal Projects:
Title I 20-XXX-XXX-XXX88,26086,12771,334
Title II 20-XXX-XXX-XXX0013,095
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX65,02956,63549,125
Other Special Projects 20-XXX-XXX-XXX25,16300
Total Federal Projects 178,452142,762133,554
TOTAL GRANTS AND ENTITLEMENTS 285,504250,722269,254
Total Expenditures 3,623,4424,522,6823,616,566
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 3,623,4424,522,6823,616,566

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/08
Audited
Balance
6/30/09
Estimated
Balance
6/30/10
Estimated
Balance
6/30/11
Unassigned:
  General Operating Budget411,258371,503325,746249,999
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve491,248491,24888,74889,248
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve397,438542,408169,2530
      Tuition Reserve0000
      Current Expense Emergency Reserve50,00050,00000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2007-08
Actual
2008-09
Actual
2009-10
Original
Budget
2009-10
Revised
Budget
2010-11
Proposed
Budget
Total Comparative Per Pupil Cost15,83814,19118,45716,93714,751
Total Classroom Instruction9,2967,9919,5948,7308,245
Classroom-Salaries and Benefits8,8877,7698,9608,4078,003
Classroom-General Supplies and Textbooks27793499246188
Classroom-Purchased Services and Other1321301367754
Total Support Services3,0302,9124,9734,4532,908
Support Services-Salaries and Benefits2,1302,3343,7833,3512,174
Total Administrative Costs1,6571,4571,7131,7381,738
Administration-Salaries and Benefits1,281730906860856
Legal Costs00383329
Total Operations and Maintenance of Plant1,5941,6531,9241,7811,638
Operations & Maintenance of Plant-Salary & Ben.780839905837661
Total Food Services Costs17990126116145
Total Extracurricular Costs2448656030
Total Equipment Costs0905415000
Employee Benefits as a % of Salaries31.634.635.635.635.2

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2010 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 2009-10 revised appropriations and 2010-11 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
  • CHILD STUDY TEAM SERVICES -- currently shared with Hopewell Crest School
  • District
  • SPEECH THERAPIST SERVICES -- the District shares our Speech Terapist with
  • Lower Alloway Creek School District (2 days
  • per week)
  • PURCHASING -- shared services with Millville Board of Education for
  • paper, medical, and custodial supplies
  • BUSINESS ADMINISTRATOR / BOARD SECRETARY -- shared services with City of
  • Bidgeton Board of Education
  • TRASH / SNOW REMOVAL -- shared services with Downe Twp municipality

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,257,152 (A)
Estimated Net Taxable Valuation (as of 01/10/2010)187,960,477 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.6688 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,257,152 (D)
Estimated Net Taxable Valuation (as of 01/10/2010)187,960,477 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.6688 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,257,152 (G)
Estimated Equalized Valuation (as of 10/01/2009)187,116,568 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.6719 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,257,152 (J)
Estimated Equalized Valuation (as of 10/01/2009)187,116,568 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.6719 (L)

 

Administrative Salaries
Employee Name: DINA ELLIOTT 
Job TitleSuperintendent PRINCIPAL 
Base Annual Salary93,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract05/01/2007 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days261 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances1,805 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other5,500 
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments