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User Friendly Budgets
2008

CUMBERLAND - MAURICE RIVER TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time347354358
spacing
Pupils on Roll - Special Full-Time433935
Private School Placements012
spacing
Pupils Sent to Other Districts-Reg Prog147146156
Pupils Sent to Other Dists-Spec Ed Prog383938
Pupils Received210

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 456,330 691,909
Revenues from Local Sources:
Local Tax Levy 10-1210 2,389,168 2,414,644 2,466,484
Tuition 10-1300 34,287 0 0
Transportation Fees from Other LEAs 10-1420-1440 129,466 100,000 110,000
Unrestricted Miscellaneous Revenues 10-1XXX 96,118 25,100 30,300
SUBTOTAL  2,649,039 2,539,744 2,606,784
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 2,832,789 2,832,789 0
Transportation Aid 10-3120 346,620 346,620 0
Special Education Aid 10-3130 341,512 341,512 0
Stabilization Aid 10-3171 53,694 53,694 0
Extraordinary Aid 10-3131 15,495 0 10,560
Consolidated Aid 10-3195 61,788 61,788 0
Additional Formula Aid 10-3196 99,940 222,795 0
Other State Aids 10-3XXX 51,154 127,644 0
Categorical Special Education Aid 10-3132 0 0 256,921
Equalization Aid 10-3176 0 0 3,159,495
Categorical Security Aid 10-3177 0 0 56,527
Adjustment Aid 10-3178 0 0 630,770
Categorical Transportation Aid 10-3121 0 0 292,135
SUBTOTAL  3,802,992 3,986,842 4,406,408
Adjustment for Prior Year Encumbrances  0 253,264 0
Actual Revenues (Over)/Under Expenditures  37,464 0 0
TOTAL OPERATING BUDGET  6,489,495 7,236,180 7,705,101
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Early Childhood Program Aid 20-3211 219,154 219,154 0
Demonstrably Effective Program Aid 20-3212 139,665 139,665 0
Preschool Education Aid 20-3218 0 0 101,480
Other Restricted Entitlements 20-32XX 0 57,500 0
TOTAL REVENUES FROM STATE SOURCES  358,819 416,319 101,480
Revenues from Federal Sources:
Title I 20-4411-4416 96,230 78,984 62,967
I.D.E.A. Part B (Handicapped) 20-4420-4429 134,737 130,076 110,565
Other 20-4XXX 52,874 48,301 28,289
TOTAL REVENUES FROM FEDERAL SOURCES  283,841 257,361 201,821
TOTAL GRANTS AND ENTITLEMENTS  642,660 673,680 303,301
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 102,808 105,333 107,833
TOTAL REVENUES FROM LOCAL SOURCES  102,808 105,333 107,833
Revenues from State Sources:
Debt Service Aid Type II 40-3160 156,927 160,314 146,749
TOTAL LOCAL REPAYMENT OF DEBT  259,735 265,647 254,582
TOTAL REPAYMENT OF DEBT  259,735 265,647 254,582
TOTAL REVENUES/SOURCES  7,391,890 8,175,507 8,262,984

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,369,6331,626,6861,863,704
Special Education 11-2XX-100-XXX436,754390,038302,269
Basic Skills/Remedial 11-230-100-XXX24,59000
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX23,46636,07136,800
Support Services:
Tuition 11-000-100-XXX1,730,8761,514,0511,486,777
Attendance and Social Work Services 11-000-211-XXX9,6509,9009,930
Health Services 11-000-213-XXX79,18785,16663,069
Students - Related & Extraordinary 11-000-216,21793,614118,982118,002
Guidance 11-000-218-XXX94,170138,622116,662
Child Study Teams 11-000-219-XXX2,73318,07420,889
Improvement of Instructional Services 11-000-221-XXX89,51094,59280,137
Educational Media Services - School Library 11-000-222-XXX6,67610,92614,365
Instructional Staff Training Services 11-000-223-XXX10,09345,10036,500
General Administration 11-000-230-XXX195,913240,177227,903
School Administration 11-000-240-XXX38,99852,61839,142
Central Svcs & Admin Info Technology 11-000-25X-XXX202,145236,006213,050
Deposit to Maintenance Reserve 10-60600161,122
Operation and Maintenance of Plant Services 11-000-26X-XXX419,362633,281543,279
Student Transportation Services 11-000-270-XXX372,292463,567607,899
Deposit to Current Expense Emergency Reserve 10-60700250,000
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,097,4511,436,2581,475,602
Food Services 11-000-310-XXX25,00025,00025,000
Total Support Services Expenditures 4,467,6705,122,3205,078,206
TOTAL GENERAL CURRENT EXPENSE 6,322,1137,175,1157,692,101
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X167,38261,06513,000
TOTAL CAPITAL EXPENDITURES 167,38261,06513,000
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 6,489,4957,236,1807,705,101
GRANTS AND ENTITLEMENTS
Early Childhood Program Aid:
Instruction 20-211-100-XXX192,858157,34982,399
Support Services 20-211-200-XXX26,29661,80519,081
TOTAL EARLY CHILDHOOD PROGRAM AID 219,154219,154101,480
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX139,665139,6650
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 139,665139,6650
Other State Projects:
Instruction 20-217-100-XXX046,3820
Support Services 20-217-200-XXX011,1180
TOTAL TARA USED TO SUPPORT PROGRAMS 057,5000
Total State Projects 358,819416,319101,480
Federal Projects:
Title I 20-XXX-XXX-XXX96,23078,98462,967
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX134,737130,076110,565
Other Special Projects 20-XXX-XXX-XXX52,87448,30128,289
Total Federal Projects 283,841257,361201,821
TOTAL GRANTS AND ENTITLEMENTS 642,660673,680303,301
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX259,735265,647254,582
TOTAL REPAYMENT OF DEBT 259,735265,647254,582
Total Expenditures 7,391,8908,175,5078,262,984

 

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 Budget288,572291,236370,603100,000
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve000161,122
      Legal Reserve878,331857,003421,3060
      Tuition Reserve0000
      Current Expense Emergency Reserve000250,000
  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 Cost10,16611,12113,59713,58812,789
Total Classroom Instruction6,0046,9428,2227,9507,857
Classroom-Salaries and Benefits5,5636,6527,9837,5947,606
Classroom-General Supplies and Textbooks395245201306197
Classroom-Purchased Services and Other4745385054
Total Support Services1,2591,2871,7121,7461,477
Support Services-Salaries and Benefits1,0801,1891,4771,4721,238
Total Administrative Costs1,3971,4461,6041,7421,571
Administration-Salaries and Benefits1,1211,2271,3071,3361,258
Total Operations and Maintenance of Plant1,3571,3181,8891,9851,722
Operations & Maintenance of Plant-Salary & Ben.7918071,0461,024914
Total Food Services Costs6164666464
Total Extracurricular Costs8060959294
Total Equipment Costs2834273415533
Employee Benefits as a % of Salaries37.235.542.242.944.8

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
  • T1 Water Treatment with Township
  • Snow Removal with Township
  • Trash Removal with Township
  • Paper, Medical and Custodial Supplies with Millville School District
  • Grant Consortium with Millville School District
  • Custodial Services with Township
  • Child Study Team services with Salem County Special Services School
  • Transportation Consortium Services
  • Participate in ACES
  • Recycling with Cumberland County Improvement Authority

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,466,484 (A)
Estimated Net Taxable Valuation (as of 01/10/2008)144,603,687 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.7057 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,574,317 (D)
Estimated Net Taxable Valuation (as of 01/10/2008)144,603,687 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.7803 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,466,484 (G)
Estimated Equalized Valuation (as of 01/30/2008)612,587 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x100402.63 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,574,317 (J)
Estimated Equalized Valuation (as of 01/30/2008)612,587 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x100420.24 (L)