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User Friendly Budgets
2008

CUMBERLAND - VINELAND CITY

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time8,1558,3368,356
Pupils on Roll Regular Shared-Time191155159
Pupils on Roll Reg Accr. Adult High Sch625454
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Pupils on Roll - Special Full-Time1,3461,3171,318
Pupils on Roll - Special Shared-Time907983
Private School Placements120108108
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Pupils Sent to Contracted Preschool Prog939892882
Pupils Sent to Other Districts-Reg Prog7594
Pupils Sent to Other Dists-Spec Ed Prog807970
Pupils Received585555
Pupils in State Facilities282626

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 5,905,472 5,279,413
Revenues from Local Sources:
Local Tax Levy 10-1210 19,467,316 20,330,766 21,143,997
Tuition 10-1300 683,496 800,000 150,000
Unrestricted Miscellaneous Revenues 10-1XXX 1,453,061 743,673 775,000
SUBTOTAL  21,603,873 21,874,439 22,068,997
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 42,323,458 42,323,458 0
Supplemental Core Curriculum Standards Aid 10-3112 11,394,451 11,394,451 0
Education Opportunity Aid 10-3117 51,644,416 58,975,846 0
Discretionary Education Opportunity Aid 10-3118 0 3,846,934 0
Transportation Aid 10-3120 2,928,627 2,928,627 0
Special Education Aid 10-3130 5,759,016 5,759,016 0
Bilingual Education 10-3140 649,532 649,532 0
Stabilization Aid 10-3171 1,180,939 1,180,939 0
Extraordinary Aid 10-3131 288,761 0 491,212
Consolidated Aid 10-3195 1,047,497 1,047,497 0
Other State Aids 10-3XXX 39,334 0 80,352
Categorical Special Education Aid 10-3132 0 0 4,560,116
Equalization Aid 10-3176 0 0 83,771,991
Categorical Security Aid 10-3177 0 0 2,707,228
Adjustment Aid 10-3178 0 0 42,275,058
Categorical Transportation Aid 10-3121 0 0 3,119,007
SUBTOTAL  117,256,031 128,106,300 137,004,964
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 382,588 150,000 200,000
SUBTOTAL  382,588 150,000 200,000
Adjustment for Prior Year Encumbrances  0 64,788 0
Actual Revenues (Over)/Under Expenditures  -2,248,986 0 0
TOTAL OPERATING BUDGET  136,993,506 156,100,999 164,553,374
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 54,694 0 0
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 0 503,932 1,047,826
Early Childhood Program Aid 20-3211 6,732,292 7,780,118 0
Demonstrably Effective Program Aid 20-3212 3,971,760 3,971,760 0
Preschool Education Aid 20-3218 0 0 16,494,817
Preschool Expansion Aid 20-3215 6,697,424 8,259,068 0
Other Restricted Entitlements 20-32XX 7,706,754 1,097,229 1,210,998
TOTAL REVENUES FROM STATE SOURCES  25,108,230 21,612,107 18,753,641
Revenues from Federal Sources:
Title I 20-4411-4416 2,431,660 2,169,800 1,886,673
I.D.E.A. Part B (Handicapped) 20-4420-4429 0 2,351,665 2,417,620
Vocational Education 20-4430 86,616 80,058 101,096
Adult Basic Education 20-4440 541,788 470,819 485,969
Private Industry Council (JTPA) 20-4700 0 418,268 404,218
Other 20-4XXX 3,633,135 762,995 780,795
TOTAL REVENUES FROM FEDERAL SOURCES  6,693,199 6,253,605 6,076,371
Transfers from Operating Budget-PreK/K 20-5200 420,660 9,949 236,619
TOTAL GRANTS AND ENTITLEMENTS  32,276,783 27,875,661 25,066,631
TOTAL REVENUES/SOURCES  169,270,289 183,976,660 189,620,005
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Operating Budget-PreK/K 20-5200 420,660 9,949 236,619
TOTAL REVENUES/SOURCES NET OF TRANSFERS  168,849,629 183,966,711 189,383,386

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX3,735,7323,865,3022,980,074
Special Education 11-2XX-100-XXX680,947786,092700,880
Basic Skills/Remedial 11-230-100-XXX79,95540,0000
Bilingual Education 11-240-100-XXX28,19025,0000
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX3,8572,1002,235
School Sponsored Athletics 11-402-100-XXX187,705192,330204,699
Other Instructional Programs 11-4XX-100-XXX0388,5001,175,000
Community Services Programs/Operations 11-800-330-XXX4,338125,0000
Support Services:
Tuition 11-000-100-XXX8,370,6998,996,5238,691,819
Attendance and Social Work Services 11-000-211-XXX182,518198,457213,854
Health Services 11-000-213-XXX1,022,7631,038,197652,801
Students - Related & Extraordinary 11-000-216,2171,396,6281,609,8001,660,932
Guidance 11-000-218-XXX166,099289,090294,263
Child Study Teams 11-000-219-XXX2,593,5482,711,4212,898,093
Improvement of Instructional Services 11-000-221-XXX1,726,7722,397,3092,286,514
Educational Media Services - School Library 11-000-222-XXX149,269135,500123,100
Instructional Staff Training Services 11-000-223-XXX515,573837,137905,955
General Administration 11-000-230-XXX1,694,4982,997,0342,711,127
School Administration 11-000-240-XXX346,877374,623454,241
Central Svcs & Admin Info Technology 11-000-25X-XXX3,611,9644,213,7333,935,533
Operation and Maintenance of Plant Services 11-000-26X-XXX11,637,76513,403,62115,429,308
Student Transportation Services 11-000-270-XXX7,605,5089,226,5759,606,643
Personal Services - Employee Benefits 11-XXX-XXX-2XX11,604,04913,298,03517,191,001
Food Services 11-000-310-XXX191,15300
Total Support Services Expenditures 52,815,68361,727,05567,055,184
TOTAL GENERAL CURRENT EXPENSE 57,536,40767,151,37972,118,072
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X822,3351,026,6201,199,850
Facilities Acquisition and Construction Services 12-000-4XX-XXX102,4380144,000
TOTAL CAPITAL EXPENDITURES 924,7731,026,6201,343,850
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX162,668209,200219,000
Support Services 13-422-200-XXX113,184110,800116,000
Total Summer School 275,852320,000335,000
Accredited Evening/Adult High School/Post-Graduate:
Instruction 13-601-100-XXX260,086367,890399,228
Support Services 13-601-200-XXX407,855488,755514,907
Total Accredited Evening/Adult HS/Post-Grad. 667,941856,645914,135
TOTAL SPECIAL SCHOOLS 943,7931,176,6451,249,135
General Fund Contribution to SBB 10-000-520-93077,588,53386,746,35589,842,317
OPERATING BUDGET GRAND TOTAL 136,993,506156,100,999164,553,374
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX54,69400
Early Childhood Program Aid:
Instruction 20-211-100-XXX1,444,5131,807,1732,681,897
Support Services 20-211-200-XXX12,400,86814,740,89415,087,365
Facilities Acquisition and Construction Services 20-211-400-XXX4,9955,00010,000
TOTAL EARLY CHILDHOOD PROGRAM AID 13,850,37616,553,06717,779,262
Demonstrably Effective Program Aid:
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 000
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX74,62769,16662,233
Nonpublic Auxiliary Services 20-XXX-XXX-XXX248,255212,566253,396
Nonpublic Handicapped Services 20-XXX-XXX-XXX214,421186,467198,408
Nonpublic Nursing Services 20-XXX-XXX-XXX102,61392,01885,962
Nonpublic Technology Initiative 20-XXX-XXX-XXX56,728044,234
Other Special Projects 20-XXX-XXX-XXX7,010,110537,012566,765
Total State Projects 21,557,13017,650,29618,990,260
Federal Projects:
Title I 20-XXX-XXX-XXX868,884539,200730,919
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX02,138,2062,417,620
Vocational Education 20-XXX-XXX-XXX86,61680,058101,096
Adult Basic Education 20-XXX-XXX-XXX0470,819485,969
Private Industry Council (JTPA) 20-XXX-XXX-XXX0418,268404,218
Other Special Projects 20-XXX-XXX-XXX3,508,334282,111341,088
Total Federal Projects 4,463,8343,928,6624,480,910
Grant & Entitlements Cont to SBB 20-XXX-XXX-9306,201,1256,296,7031,595,461
TOTAL GRANTS AND ENTITLEMENTS 32,276,78327,875,66125,066,631
REPAYMENT OF DEBT
Total Expenditures 169,270,289183,976,660189,620,005
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Local Cont - Transfer to Grants and Entitlements 11-1XX-100-930420,6609,949236,619
TOTAL EXPENDITURES NET OF TRANSFERS 168,849,629183,966,711189,383,386

 

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 Budget10,829,2608,760,1143,760,1142,835,114
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1111
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve905,4725,259,8854,354,4130
      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 Cost12,71911,66014,83315,07015,522
Total Classroom Instruction7,4206,7808,5878,7358,980
Classroom-Salaries and Benefits6,8606,4237,9418,0948,346
Classroom-General Supplies and Textbooks459295506513490
Classroom-Purchased Services and Other10163140128144
Total Support Services2,2942,0052,6552,7742,747
Support Services-Salaries and Benefits1,9971,7612,2492,3042,323
Total Administrative Costs1,2301,1691,4051,5001,499
Administration-Salaries and Benefits9629551,1311,1951,235
Total Operations and Maintenance of Plant1,4351,3611,7271,7121,963
Operations & Maintenance of Plant-Salary & Ben.707677843833933
Total Food Services Costs1418000
Total Extracurricular Costs158140181180142
Total Equipment Costs13980102109125
Employee Benefits as a % of Salaries30.532.836.233.936.7

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.

 

Advertised Blended Resource SBB Statement
Budget CategoryAccount2006-072007-082008-09
Resources:
General Fund Contribution 15-520077,588,53386,746,35589,842,317
Adjustment for Prior Year Encumbrances 6,35223,6440
Restricted State Entitlements 15-32XX3,971,7603,971,7600
Restricted Federal Entitlements 15-44XX2,229,3652,324,9431,595,461
Total SBB Resources 83,796,01093,066,70291,437,778
Appropriations:
Instruction 15-XXX-100-XXX50,240,20059,596,63459,604,342
Support Services 15-XXX-2XX-XXX27,029,13833,440,03131,822,076
Equipment 15-XXX-XXX-73X19,11230,03711,360
Total SBB Appropriations 77,288,45093,066,70291,437,778

 

Unusual Revenues and Appropriations
SourceAmountDescription
Judgement Against Distric1,152,912 Civil Service Class Action Lawsuit
Total Unusual Appropriations1,152,912 

 

Shared Services
  • 1.) Lucent Phone System with the City of Vineland.
  • 2.) Food Contracts with Cumberland County for bread and other items.
  • 3.) Two-way Radio Service with City of Vineland.
  • 4.) Food Contracts with Cumberland County Cooperative.
  • 5.) Student Transportation with Cumberland County Consortium.
  • 6.) Natural Gas with Pittsgrove Township Board of Education.
  • 7.) Paring & Sharing Grant with Washington Township Board of Education.
  • 8.) Recycling of plastics and paper with Cumberland County.
  • 9.) Internet Services with Greenwich Township Board of Education.
  • 10.) Long Distanct Phone Services with Monmouth/Ocean Consortium.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy21,143,997 (A)
Estimated Net Taxable Valuation (as of 01/01/2008)2,039,141,028 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.0369 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy21,143,997 (D)
Estimated Net Taxable Valuation (as of 01/01/2008)2,039,141,028 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.0369 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy21,143,997 (G)
Estimated Equalized Valuation (as of 10/01/2007)4,103,206,337 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.5153 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy21,143,997 (J)
Estimated Equalized Valuation (as of 10/01/2007)4,103,206,337 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.5153 (L)