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User Friendly Budgets
2008

CUMBERLAND - UPPER DEERFIELD TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time821802821
spacing
Pupils on Roll - Special Full-Time8694103
Private School Placements042
spacing
Pupils Sent to Other Districts-Reg Prog001
Pupils Sent to Other Dists-Spec Ed Prog753
Pupils Received7115

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 265,151 461,967
Budgeted Fund Bal - Deposit to Capital Reserve 10-303 0 90,000 0
Revenues from Local Sources:
Local Tax Levy 10-1210 5,303,126 5,629,286 5,876,634
Tuition 10-1300 100,418 65,014 58,951
Interest Earned on Capital Reserve Funds 10-1XXX 117,824 12,000 12,000
Unrestricted Miscellaneous Revenues 10-1XXX 32,590 107,095 111,049
SUBTOTAL  5,553,958 5,813,395 6,058,634
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 2,500,367 2,500,367 0
Supplemental Core Curriculum Standards Aid 10-3112 146,581 146,581 0
Transportation Aid 10-3120 275,998 275,998 0
Special Education Aid 10-3130 663,441 663,441 0
Bilingual Education 10-3140 16,424 16,424 0
Stabilization Aid 10-3171 941,938 941,938 0
Consolidated Aid 10-3195 90,958 90,958 0
Additional Formula Aid 10-3196 170,514 346,143 0
Other State Aids 10-3XXX 75,276 222,965 15,795
Categorical Special Education Aid 10-3132 0 0 392,911
Equalization Aid 10-3176 0 0 5,129,025
Categorical Security Aid 10-3177 0 0 188,301
Adjustment Aid 10-3178 0 0 394,787
Categorical Transportation Aid 10-3121 0 0 230,578
SUBTOTAL  4,881,497 5,204,815 6,351,397
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 4,510 5,100 5,000
SUBTOTAL  4,510 5,100 5,000
Adjustment for Prior Year Encumbrances  0 530,923 0
Actual Revenues (Over)/Under Expenditures  -484,924 0 0
TOTAL OPERATING BUDGET  9,955,041 11,909,384 12,876,998
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 0 78,793 33,761
Demonstrably Effect Prog Aid - Pr Year Carryover 20-3212 0 40,391 0
Early Childhood Program Aid 20-3211 739,721 698,292 0
Demonstrably Effective Program Aid 20-3212 376,184 349,787 0
Preschool Education Aid 20-3218 0 0 233,466
Other Restricted Entitlements 20-32XX 50,000 181,500 0
TOTAL REVENUES FROM STATE SOURCES  1,165,905 1,348,763 267,227
Revenues from Federal Sources:
Title I 20-4411-4416 383,483 338,110 287,394
I.D.E.A. Part B (Handicapped) 20-4420-4429 205,353 212,193 180,364
Other 20-4XXX 85,401 79,303 67,407
TOTAL REVENUES FROM FEDERAL SOURCES  674,237 629,606 535,165
TOTAL GRANTS AND ENTITLEMENTS  1,840,142 1,978,369 802,392
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 5,135 1,573
Revenues from Local Sources:
Local Tax Levy 40-1210 474,126 489,082 496,464
Miscellaneous 40-1XXX 1,573 0 0
TOTAL REVENUES FROM LOCAL SOURCES  475,699 489,082 496,464
Revenues from State Sources:
Debt Service Aid Type II 40-3160 25,669 25,427 25,188
TOTAL LOCAL REPAYMENT OF DEBT  501,368 519,644 523,225
Actual Revenues (Over)/Under Expenditures  35,089 0 0
TOTAL REPAYMENT OF DEBT  536,457 519,644 523,225
TOTAL REVENUES/SOURCES  12,331,640 14,407,397 14,202,615

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX3,049,7773,487,4804,053,034
Special Education 11-2XX-100-XXX1,016,7711,092,8811,159,497
Basic Skills/Remedial 11-230-100-XXX119,523106,061150,590
Bilingual Education 11-240-100-XXX47,06451,30656,500
Other Instructional Programs 11-4XX-100-XXX49,67452,80057,800
Community Services Programs/Operations 11-800-330-XXX05,000500
Support Services:
Tuition 11-000-100-XXX49,158263,853184,157
Attendance and Social Work Services 11-000-211-XXX817,9204,500
Health Services 11-000-213-XXX183,286215,532232,163
Students - Related & Extraordinary 11-000-216,21768,88297,39089,500
Guidance 11-000-218-XXX42,52853,677165,247
Child Study Teams 11-000-219-XXX328,388367,035374,015
Improvement of Instructional Services 11-000-221-XXX13,35623,04612,046
Educational Media Services - School Library 11-000-222-XXX160,651193,266154,982
Instructional Staff Training Services 11-000-223-XXX7,76520,26813,250
General Administration 11-000-230-XXX347,452359,220368,885
School Administration 11-000-240-XXX539,176571,134590,593
Central Svcs & Admin Info Technology 11-000-25X-XXX298,294279,321296,700
Deposit to Maintenance Reserve 10-6060046,167
Operation and Maintenance of Plant Services 11-000-26X-XXX1,425,7421,635,4771,444,875
Student Transportation Services 11-000-270-XXX482,291684,183736,367
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,583,2802,120,9002,203,630
Total Support Services Expenditures 5,530,3306,892,2226,870,910
TOTAL GENERAL CURRENT EXPENSE 9,813,13911,687,75012,394,998
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604090,0000
Interest Earned on Capital Reserve 10-604012,00012,000
Equipment 12-XXX-XXX-73X20,70919,6340
Facilities Acquisition and Construction Services 12-000-4XX-XXX121,193100,000470,000
TOTAL CAPITAL EXPENDITURES 141,902221,634482,000
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 9,955,04111,909,38412,876,998
GRANTS AND ENTITLEMENTS
Early Childhood Program Aid:
Instruction 20-211-100-XXX610,345635,725260,720
Support Services 20-211-200-XXX129,376141,3606,507
TOTAL EARLY CHILDHOOD PROGRAM AID 739,721777,085267,227
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX254,911276,3780
Support Services 20-212-200-XXX121,273113,8000
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 376,184390,1780
Other State Projects:
Instruction 20-217-100-XXX0138,5000
Support Services 20-217-200-XXX043,0000
TOTAL TARA USED TO SUPPORT PROGRAMS 0181,5000
Other Special Projects 20-XXX-XXX-XXX50,00000
Total State Projects 1,165,9051,348,763267,227
Federal Projects:
Title I 20-XXX-XXX-XXX383,483338,110287,394
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX205,353212,193180,364
Other Special Projects 20-XXX-XXX-XXX85,40179,30367,407
Total Federal Projects 674,237629,606535,165
TOTAL GRANTS AND ENTITLEMENTS 1,840,1421,978,369802,392
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX536,457519,644523,225
TOTAL REPAYMENT OF DEBT 536,457519,644523,225
Total Expenditures 12,331,64014,407,39714,202,615

 

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 Budget528,427437,773292,772250,000
  Repayment of Debt41,7976,7081,5730
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve105,898368,850470,850482,850
      Adult Education Programs0000
      Maintenance Reserve050,00050,00096,167
      Legal Reserve281,275594,345419,1950
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  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 Cost11,45811,68212,31113,49112,995
Total Classroom Instruction7,0166,8847,6598,2067,810
Classroom-Salaries and Benefits6,6096,4817,3167,5357,404
Classroom-General Supplies and Textbooks318340258577309
Classroom-Purchased Services and Other8964869496
Total Support Services1,3351,2731,4631,6071,409
Support Services-Salaries and Benefits1,1441,1641,3081,3881,284
Total Administrative Costs1,5771,5351,6121,6561,658
Administration-Salaries and Benefits1,2651,2351,3391,3681,384
Total Operations and Maintenance of Plant1,5261,7001,5722,0171,755
Operations & Maintenance of Plant-Salary & Ben.730717822854884
Total Food Services Costs00000
Total Extracurricular Costs00000
Total Equipment Costs146230220
Employee Benefits as a % of Salaries26.423.728.228.827.6

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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
  • 1. Transportation - Local Educational Agency (LEA) that provides regular
  • student busing for 5 school districts.
  • 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 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,876,634 (A)
Estimated Net Taxable Valuation (as of 01/01/2008)433,133,262 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.3568 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,373,098 (D)
Estimated Net Taxable Valuation (as of 01/01/2008)433,133,262 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.4714 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,876,634 (G)
Estimated Equalized Valuation (as of 10/01/2007)695,576,745 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.8449 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,373,098 (J)
Estimated Equalized Valuation (as of 10/01/2007)695,576,745 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.9162 (L)