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User Friendly Budgets
2008

CUMBERLAND - DOWNE TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time152146145
spacing
Pupils on Roll - Special Full-Time422324
Private School Placements300
spacing
Pupils Sent to Other Districts-Reg Prog293745
Pupils Sent to Other Dists-Spec Ed Prog666
Pupils Received1356

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 569,496 174,283
Revenues from Local Sources:
Local Tax Levy 10-1210 1,227,280 1,242,771 1,240,551
Tuition 10-1300 354,182 301,153 237,204
Transportation Fees from Other LEAs 10-1420-1440 114,524 100,000 79,900
Interest Earned on Capital Reserve Funds 10-1XXX 22,602 13,561 13,561
Unrestricted Miscellaneous Revenues 10-1XXX 74,180 88,934 71,039
SUBTOTAL  1,792,768 1,746,419 1,642,255
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 927,841 927,841 0
Transportation Aid 10-3120 152,684 152,684 0
Special Education Aid 10-3130 69,731 69,731 0
Stabilization Aid 10-3171 226,812 226,812 0
Extraordinary Aid 10-3131 7,444 0 6,590
Consolidated Aid 10-3195 25,894 25,894 0
Additional Formula Aid 10-3196 51,183 103,902 0
Other State Aids 10-3XXX 23,937 40,722 0
Categorical Special Education Aid 10-3132 0 0 90,816
Equalization Aid 10-3176 0 0 1,032,827
Categorical Security Aid 10-3177 0 0 40,196
Adjustment Aid 10-3178 0 0 583,887
Categorical Transportation Aid 10-3121 0 0 76,207
SUBTOTAL  1,485,526 1,547,586 1,830,523
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 3,785 0 0
SUBTOTAL  3,785 0 0
Adjustment for Prior Year Encumbrances  0 3,342 0
Actual Revenues (Over)/Under Expenditures  403,774 0 0
TOTAL OPERATING BUDGET  3,685,853 3,866,843 3,647,061
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 2,231 2,231 2,231
Demonstrably Effect Prog Aid - Pr Year Carryover 20-3212 17,615 0 0
Early Childhood Program Aid 20-3211 197,502 200,422 0
Demonstrably Effective Program Aid 20-3212 84,178 102,745 0
Preschool Education Aid 20-3218 0 0 107,960
Other Restricted Entitlements 20-32XX 50,450 43,500 0
TOTAL REVENUES FROM STATE SOURCES  351,976 348,898 110,191
Revenues from Federal Sources:
Title I 20-4411-4416 108,152 101,327 86,127
Title VI 20-4417-4418 0 398 338
I.D.E.A. Part B (Handicapped) 20-4420-4429 69,559 66,629 56,635
Other 20-4XXX 33,558 16,336 13,884
TOTAL REVENUES FROM FEDERAL SOURCES  211,269 184,690 156,984
TOTAL GRANTS AND ENTITLEMENTS  563,245 533,588 267,175
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 42,519 0 0
TOTAL REVENUES FROM LOCAL SOURCES  42,519 0 0
Revenues from State Sources:
Debt Service Aid Type II 40-3160 41,361 0 0
TOTAL LOCAL REPAYMENT OF DEBT  83,880 0 0
TOTAL REPAYMENT OF DEBT  83,880 0 0
TOTAL REVENUES/SOURCES  4,332,978 4,400,431 3,914,236

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX629,655621,638698,633
Special Education 11-2XX-100-XXX517,129426,853304,889
Basic Skills/Remedial 11-230-100-XXX15,93435,36376,514
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX4,8488,1209,800
Support Services:
Tuition 11-000-100-XXX356,891440,839426,719
Attendance and Social Work Services 11-000-211-XXX19,95122,42435,259
Health Services 11-000-213-XXX32,00340,69853,177
Students - Related & Extraordinary 11-000-216,217127,846132,066115,821
Guidance 11-000-218-XXX3,3886,3954,400
Child Study Teams 11-000-219-XXX190,171176,031170,914
Improvement of Instructional Services 11-000-221-XXX20,99523,64723,350
Educational Media Services - School Library 11-000-222-XXX91,34697,052105,355
General Administration 11-000-230-XXX101,583156,602100,421
School Administration 11-000-240-XXX77,03915,76954,280
Central Svcs & Admin Info Technology 11-000-25X-XXX91,33788,43089,073
Operation and Maintenance of Plant Services 11-000-26X-XXX254,356279,818260,269
Student Transportation Services 11-000-270-XXX394,417442,773418,482
Deposit to Current Expense Emergency Reserve 10-607050,0000
Personal Services - Employee Benefits 11-XXX-XXX-2XX645,470768,764671,144
Food Services 11-000-310-XXX76,10220,00015,000
Total Support Services Expenditures 2,482,8952,711,3082,543,664
TOTAL GENERAL CURRENT EXPENSE 3,650,4613,853,2823,633,500
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60422,60213,56113,561
TOTAL CAPITAL EXPENDITURES 22,60213,56113,561
SPECIAL SCHOOLS
Other Special Schools:
Instruction 13-4XX-100-XXX5,34900
Support Services 13-4XX-200-XXX7,44100
Total Other Special Schools 12,79000
TOTAL SPECIAL SCHOOLS 12,79000
OPERATING BUDGET GRAND TOTAL 3,685,8533,866,8433,647,061
GRANTS AND ENTITLEMENTS
Early Childhood Program Aid:
Instruction 20-211-100-XXX165,191200,08288,357
Support Services 20-211-200-XXX34,5422,57121,834
TOTAL EARLY CHILDHOOD PROGRAM AID 199,733202,653110,191
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX93,47096,3640
Support Services 20-212-200-XXX8,3236,3810
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 101,793102,7450
Other State Projects:
Instruction 20-217-100-XXX040,1840
Support Services 20-217-200-XXX03,3160
TOTAL TARA USED TO SUPPORT PROGRAMS 043,5000
Other Special Projects 20-XXX-XXX-XXX50,45000
Total State Projects 351,976348,898110,191
Federal Projects:
Title I 20-XXX-XXX-XXX108,152101,32786,127
Title VI 20-XXX-XXX-XXX0398338
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX69,55966,62956,635
Other Special Projects 20-XXX-XXX-XXX33,55816,33613,884
Total Federal Projects 211,269184,690156,984
TOTAL GRANTS AND ENTITLEMENTS 563,245533,588267,175
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX83,88000
TOTAL REPAYMENT OF DEBT 83,88000
Total Expenditures 4,332,9784,400,4313,914,236

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/06
Audited
Balance
6/30/07
Estimated
Balance
6/30/08
Estimated
Balance
6/30/09
Unreserved:
  General Operating Budget145,489325,680399,119249,119
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve452,034474,636488,197501,758
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve1,112,796530,21824,2830
      Tuition Reserve0000
      Current Expense Emergency Reserve0050,00050,000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2005-06
Actual
2006-07
Actual
2007-08
Original
Budget
2007-08
Revised
Budget
2008-09
Proposed
Budget
Total Comparative Per Pupil Cost14,26616,26315,86718,87116,531
Total Classroom Instruction8,1649,4389,38911,1108,992
Classroom-Salaries and Benefits7,6658,8778,93910,5078,609
Classroom-General Supplies and Textbooks317445358463256
Classroom-Purchased Services and Other18211693140127
Total Support Services2,5553,1692,9963,7213,881
Support Services-Salaries and Benefits2,1202,4022,2732,6322,874
Total Administrative Costs1,7331,6421,6071,8561,656
Administration-Salaries and Benefits1,4181,3171,2331,4191,262
Total Operations and Maintenance of Plant1,2171,5351,6731,9521,802
Operations & Maintenance of Plant-Salary & Ben.600818830988867
Total Food Services Costs29739610311889
Total Extracurricular Costs3226445060
Total Equipment Costs1390000
Employee Benefits as a % of Salaries33.432.237.637.235.4

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2008 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 2007-08 revised appropriations and the 2008-09 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
  • The 2007-2008 school year provided many new oppportunities for shared
  • services that we look forward to continuing for the 2008-2009 school year
  • These continued shared service opportunities inclde:
  • -Child Study Team Services - shared with Hopewell Crest School District
  • -Speech Therapist Services - share our therapist with Lower Alloway Creek
  • School District (2 days per week)
  • -Cafeteria Services - shared with Lawrence Township School District -
  • Myron L. Powell School provides all food services for our district
  • -Transportation Services - shared with Cumberland County Co-Op and
  • Bridgeton
  • -Purchasing - shared services with Millville Board of Education for
  • paper, medical, and custodial supplies
  • -Trash/Snow Removal - shared with Downe Township Municipality
  • We look forward to more opportunities.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,240,551 (A)
Estimated Net Taxable Valuation (as of 02/14/2008)74,867,354 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.6570 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,240,551 (D)
Estimated Net Taxable Valuation (as of 02/14/2008)74,867,354 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.6570 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,240,551 (G)
Estimated Equalized Valuation (as of 02/14/2008)158,771,179 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.7813 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,240,551 (J)
Estimated Equalized Valuation (as of 02/14/2008)158,771,179 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.7813 (L)