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User Friendly Budgets
2010

CUMBERLAND - GREENWICH TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time756260
spacing
Pupils on Roll - Special Full-Time1088
spacing
Pupils Sent to Other Dists-Spec Ed Prog111
Pupils Received1030

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 30,000 10,000
Withdrawal from Maint. Reserve 10-310 0 0 31,202
Revenues from Local Sources:
Local Tax Levy 10-1210 797,245 811,917 818,170
Tuition 10-1300 20,750 10,000 3,200
Unrestricted Miscellaneous Revenues 10-1XXX 6,621 12,000 1,800
SUBTOTAL  824,616 833,917 823,170
Revenues from State Sources:
Other State Aids 10-3XXX 6,215 0 0
Categorical Special Education Aid 10-3132 32,468 36,413 33,103
Equalization Aid 10-3176 189,879 207,265 152,256
Categorical Security Aid 10-3177 8,008 9,078 6,558
Adjustment Aid 10-3178 216,020 154,068 192,901
Categorical Transportation Aid 10-3121 16,484 20,392 14,021
SUBTOTAL  469,074 427,216 398,839
Revenues from Federal Sources:
Equalization Aid - ARRA ESF 16-4520 0 36,500 0
Equalization Aid - ARRA GSF 17-4521 0 1,500 0
SUBTOTAL  0 38,000 0
Adjustment for Prior Year Encumbrances  0 4,086 0
Actual Revenues (Over)/Under Expenditures  7,522 0 0
TOTAL OPERATING BUDGET  1,301,212 1,333,219 1,263,211
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Preschool Education Aid 20-3218 14,977 15,477 15,477
TOTAL REVENUES FROM STATE SOURCES  14,977 15,477 15,477
Revenues from Federal Sources:
Title I 20-4411-4416 14,763 13,638 12,001
I.D.E.A. Part B (Handicapped) 20-4420-4429 18,806 18,109 18,109
Other 20-4XXX 4,693 5,353 4,878
TOTAL REVENUES FROM FEDERAL SOURCES  38,262 37,100 34,988
TOTAL GRANTS AND ENTITLEMENTS  53,239 52,577 50,465
TOTAL REVENUES/SOURCES  1,354,451 1,385,796 1,313,676
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  1,354,451 1,385,796 1,313,676

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX523,629439,828359,800
Special Education 11-2XX-100-XXX77,537106,98291,331
Basic Skills/Remedial 11-230-100-XXX16,08456,30755,922
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX2,1702,9002,900
School Sponsored Athletics 11-402-100-XXX1,2401,9302,900
Support Services:
Tuition 11-000-100-XXX59,88243,70025,983
Attendance and Social Work Services 11-000-211-XXX9,5978,3436,989
Health Services 11-000-213-XXX45,99246,14946,600
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21723,42219,00019,000
Child Study Teams 11-000-219-XXX10,7647,9058,374
Improvement of Instructional Services 11-000-221-XXX062,09974,812
Educational Media Services - School Library 11-000-222-XXX1,2482,7772,666
Instructional Staff Training Services 11-000-223-XXX02,0002,000
General Administration 11-000-230-XXX64,17462,87660,851
School Administration 11-000-240-XXX23,3698,8017,592
Central Svcs & Admin Info Technology 11-000-25X-XXX16,31515,90015,900
Operation and Maintenance of Plant Services 11-000-26X-XXX165,098209,658221,473
Student Transportation Services 11-000-270-XXX57,45363,69562,542
Personal Services - Employee Benefits 11-XXX-XXX-2XX160,839146,162170,011
Food Services 11-000-310-XXX25,90924,27125,454
Total Support Services Expenditures 664,062723,336750,247
TOTAL GENERAL CURRENT EXPENSE 1,284,7221,331,2831,263,100
CAPITAL EXPENDITURES
Facilities Acquisition and Construction Services 12-000-4XX-XXX16,4901,936111
TOTAL CAPITAL EXPENDITURES 16,4901,936111
OPERATING BUDGET GRAND TOTAL 1,301,2121,333,2191,263,211
SPECIAL GRANTS AND ENTITLEMENTS
Preschool Education Aid:
Instruction 20-218-100-XXX14,97715,47715,477
TOTAL PRESCHOOL EDUCATION AID 14,97715,47715,477
Other State Projects:
Total State Projects 14,97715,47715,477
Federal Projects:
Title I 20-XXX-XXX-XXX14,76313,63812,001
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX18,80618,10918,109
Other Special Projects 20-XXX-XXX-XXX4,6935,3534,878
Total Federal Projects 38,26237,10034,988
TOTAL GRANTS AND ENTITLEMENTS 53,23952,57750,465
Total Expenditures 1,354,4511,385,7961,313,676
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 1,354,4511,385,7961,313,676

 

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 Budget206,697171,263141,263131,263
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve20,63020,82620,82620,826
      Adult Education Programs0000
      Maintenance Reserve031,20231,2020
      Legal Reserve0000
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  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 Cost13,91914,54818,64817,70517,501
Total Classroom Instruction9,1509,42611,07910,5169,593
Classroom-Salaries and Benefits8,4568,66710,1309,4858,573
Classroom-General Supplies and Textbooks262249394377383
Classroom-Purchased Services and Other432510555653638
Total Support Services1,2591,2792,8202,4722,873
Support Services-Salaries and Benefits1,0948372,2871,9972,307
Total Administrative Costs1,4151,4421,2791,2831,277
Administration-Salaries and Benefits828863185178167
Legal Costs00464315
Total Operations and Maintenance of Plant1,7322,0312,9943,0083,279
Operations & Maintenance of Plant-Salary & Ben.720947399
Total Food Services Costs316319389347374
Total Extracurricular Costs49528781104
Total Equipment Costs00000
Employee Benefits as a % of Salaries23.523.52421.528.6

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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
  • Superintendent Services purchased from Stow Creek School District
  • Supervisor of Curriculum/Instruction will be contracted to Stow Creek
  • CST Services will be purchased from Deerfield School District
  • Speech, OT and PT services are purchased through SCSSSD
  • Custodial services are purchased from Oldmans Twp (Salem Co)
  • Business Admin services are contracted from Oldmans Twp
  • PE Instructor services are purchased from Stow Creek

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy818,170 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)62,820,000 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1001.3024 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy818,170 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)62,820,000 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1001.3024 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy818,170 (G)
Estimated Equalized Valuation (as of 10/01/2009)71,765,615 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1001.1401 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy818,170 (J)
Estimated Equalized Valuation (as of 10/01/2009)71,765,615 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1001.1401 (L)