>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>CUMBERLAND  >>CUMBERLAND REGIONAL

User Friendly Budgets
2009

CUMBERLAND - CUMBERLAND REGIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time1,1351,0891,047
Pupils on Roll Regular Shared-Time365040
spacing
Pupils on Roll - Special Full-Time164170160
Pupils on Roll - Special Shared-Time342740
Private School Placements121523
spacing
Pupils Sent to Other Districts-Reg Prog0020
Pupils Sent to Other Dists-Spec Ed Prog161343
Pupils Received350
Pupils in State Facilities555

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 488,535 553,895
Withdrawal from Maint. Reserve 10-310 0 0 100,000
Revenues from Local Sources:
Local Tax Levy 10-1210 8,094,435 7,594,435 7,594,435
Tuition 10-1300 37,679 0 0
Transportation Fees from Individuals 10-1410 157,740 0 0
Transportation Fees from Other LEAs 10-1420-1440 0 145,000 145,000
Unrestricted Miscellaneous Revenues 10-1XXX 150,404 100,000 100,000
SUBTOTAL  8,440,258 7,839,435 7,839,435
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 6,015,130 0 0
School Choice Aid 10-3116 1,013,698 432,795 481,023
Transportation Aid 10-3120 532,556 0 0
Special Education Aid 10-3130 772,399 0 0
Bilingual Education 10-3140 5,876 0 0
Stabilization Aid 10-3171 293,475 0 0
Extraordinary Aid 10-3131 46,725 67,458 67,458
Consolidated Aid 10-3195 139,674 0 0
Additional Formula Aid 10-3196 535,595 0 0
Other State Aids 10-3XXX 277,183 0 0
Categorical Special Education Aid 10-3132 0 662,537 652,125
Equalization Aid 10-3176 0 10,420,129 10,230,540
Categorical Security Aid 10-3177 0 166,121 168,724
Adjustment Aid 10-3178 0 0 20,051
Categorical Transportation Aid 10-3121 0 510,468 639,587
SUBTOTAL  9,632,311 12,259,508 12,259,508
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 0 11,850
SUBTOTAL  0 0 11,850
Adjustment for Prior Year Encumbrances  0 81,259 0
Actual Revenues (Over)/Under Expenditures  -147,999 0 0
TOTAL OPERATING BUDGET  17,924,570 20,668,737 20,764,688
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Instructional Supplement Aid 20-3214 81,454 0 0
Other Restricted Entitlements 20-32XX 173,750 0 0
TOTAL REVENUES FROM STATE SOURCES  255,204 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 185,471 91,272 134,763
I.D.E.A. Part B (Handicapped) 20-4420-4429 270,081 250,665 240,436
Vocational Education 20-4430 0 61,550 57,038
Other 20-4XXX 72,410 58,916 156,406
TOTAL REVENUES FROM FEDERAL SOURCES  527,962 462,403 588,643
TOTAL GRANTS AND ENTITLEMENTS  783,166 462,403 588,643
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 778,712 786,544 790,194
Miscellaneous 40-1XXX 1,482 0 0
TOTAL REVENUES FROM LOCAL SOURCES  780,194 786,544 790,194
Revenues from State Sources:
Debt Service Aid Type II 40-3160 269,484 261,299 250,165
TOTAL LOCAL REPAYMENT OF DEBT  1,049,678 1,047,843 1,040,359
Actual Revenues (Over)/Under Expenditures  -550 0 0
TOTAL REPAYMENT OF DEBT  1,049,128 1,047,843 1,040,359
TOTAL REVENUES/SOURCES  19,756,864 22,178,983 22,393,690

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX5,907,3286,590,2206,161,352
Special Education 11-2XX-100-XXX1,029,619949,9841,044,856
Basic Skills/Remedial 11-230-100-XXX104,211163,367160,774
Bilingual Education 11-240-100-XXX5,87600
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX147,844150,073152,867
School Sponsored Athletics 11-402-100-XXX412,520444,846531,252
Summer School 11-422-XXX-XXX0030,000
Alternative Education Programs 11-423-XXX-XXX00232,022
Support Services:
Tuition 11-000-100-XXX1,601,0882,064,5072,125,503
Attendance and Social Work Services 11-000-211-XXX38,52440,70942,461
Health Services 11-000-213-XXX69,732118,949124,064
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21722,43123,32924,262
Guidance 11-000-218-XXX415,196508,972531,702
Child Study Teams 11-000-219-XXX296,791317,739285,169
Improvement of Instructional Services 11-000-221-XXX78,117307,207456,015
Educational Media Services - School Library 11-000-222-XXX150,384162,871168,368
General Administration 11-000-230-XXX509,416335,320369,353
School Administration 11-000-240-XXX967,1571,016,746904,051
Central Svcs & Admin Info Technology 11-000-25X-XXX335,290357,962384,238
Deposit to Maintenance Reserve 10-6060417,2230
Operation and Maintenance of Plant Services 11-000-26X-XXX1,607,8471,883,9062,228,400
Student Transportation Services 11-000-270-XXX1,658,6301,574,8571,728,031
Deposit to Current Expense Emergency Reserve 10-6070182,8790
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,488,2462,959,5483,043,004
Total Support Services Expenditures 10,238,84911,672,62212,414,621
TOTAL GENERAL CURRENT EXPENSE 17,846,24720,571,21420,727,744
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X78,32397,52336,944
TOTAL CAPITAL EXPENDITURES 78,32397,52336,944
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 17,924,57020,668,73720,764,688
GRANTS AND ENTITLEMENTS
Instructional Supplement Aid:
Instruction 20-214-100-XXX35,68400
Support Services 20-214-200-XXX45,77000
TOTAL INSTRUCTIONAL SUPPLEMENT AID 81,45400
Other State Projects:
Instruction 20-217-100-XXX148,25000
Support Services 20-217-200-XXX22,50000
TOTAL TARA USED TO SUPPORT PROGRAMS 170,75000
Other Special Projects 20-XXX-XXX-XXX3,00000
Total State Projects 255,20400
Federal Projects:
Title I 20-XXX-XXX-XXX185,47191,272134,763
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX270,081250,665240,436
Vocational Education 20-XXX-XXX-XXX061,55057,038
Other Special Projects 20-XXX-XXX-XXX72,41058,916156,406
Total Federal Projects 527,962462,403588,643
TOTAL GRANTS AND ENTITLEMENTS 783,166462,403588,643
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX01,047,8431,040,359
Additional State School Building Aid-Ch.177 40-702-510-XXX1,049,12800
Total Additional State School Building Aid 1,049,12800
TOTAL REPAYMENT OF DEBT 1,049,1281,047,8431,040,359
Total Expenditures 19,756,86422,178,98322,393,690

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/07
Audited
Balance
6/30/08
Estimated
Balance
6/30/09
Estimated
Balance
6/30/10
Unreserved:
  General Operating Budget643,483566,567416,777411,750
  Repayment of Debt2,7133,26300
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1111
      Adult Education Programs0000
      Maintenance Reserve00317,223217,223
      Legal Reserve613,169887,613548,8680
      Tuition Reserve0000
      Current Expense Emergency Reserve00182,879182,879
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2006-07
Actual
2007-08
Actual
2008-09
Original
Budget
2008-09
Revised
Budget
2009-10
Proposed
Budget
Total Comparative Per Pupil Cost10,97811,23212,06212,58713,532
Total Classroom Instruction6,5796,7187,0607,3787,607
Classroom-Salaries and Benefits6,1676,3366,4206,6677,093
Classroom-General Supplies and Textbooks313249382431345
Classroom-Purchased Services and Other98133258280169
Total Support Services1,0611,0551,3731,4261,649
Support Services-Salaries and Benefits9689761,2711,3201,528
Total Administrative Costs1,5001,5731,5781,6411,640
Administration-Salaries and Benefits1,3141,3991,4401,4951,466
Total Operations and Maintenance of Plant1,3521,3791,5351,6041,979
Operations & Maintenance of Plant-Salary & Ben.619695678704907
Total Food Services Costs00000
Total Extracurricular Costs476494506527643
Total Equipment Costs5361707530
Employee Benefits as a % of Salaries24.424.527.627.626.9

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2009 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 2008-09 revised appropriations and 2009-10 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
  • CRHS participates in a consortium with 4 other school districts to
  • provide regular ed bussing in the most efficient manner.
  • We also participate through the educational cooperative to provide
  • special education transportation in the most efficient manner.
  • We continue to seek other opportunities to participate in cooperative
  • arrangements to reduce costs.

 

Estimated Tax Rate Information
DEERFIELD
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy886,987 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)183,451,765 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.4835 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy979,277 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)183,451,765 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.5338 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy886,987 (G)
Estimated Equalized Valuation (as of 10/01/2008)225,027,408 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.3942 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy979,277 (J)
Estimated Equalized Valuation (as of 10/01/2008)225,027,408 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.4352 (L)
spacing
FAIRFIELD TWP
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,342,771 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)169,030,680 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.7944 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,482,485 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)169,030,680 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.8771 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,342,771 (G)
Estimated Equalized Valuation (as of 10/01/2008)319,998,278 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.4196 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,482,485 (J)
Estimated Equalized Valuation (as of 10/01/2008)319,998,278 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.4633 (L)
spacing
GREENWICH TWP
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy270,489 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)63,006,214 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.4293 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy298,633 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)63,006,214 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.4740 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy270,489 (G)
Estimated Equalized Valuation (as of 10/01/2008)73,577,857 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.3676 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy298,633 (J)
Estimated Equalized Valuation (as of 10/01/2008)73,577,857 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.4059 (L)
spacing
HOPEWELL TWP
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,599,558 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)231,087,147 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.6922 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,765,990 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)231,087,147 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.7642 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,599,558 (G)
Estimated Equalized Valuation (as of 10/01/2008)366,515,865 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.4364 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,765,990 (J)
Estimated Equalized Valuation (as of 10/01/2008)366,515,865 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.4818 (L)
spacing
SHILOH BORO
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy172,240 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)19,412,258 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.8873 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy190,161 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)19,412,258 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.9796 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy172,240 (G)
Estimated Equalized Valuation (as of 10/01/2008)37,931,612 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.4541 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy190,161 (J)
Estimated Equalized Valuation (as of 10/01/2008)37,931,612 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.5013 (L)
spacing
STOW CREEK TWP
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy443,130 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)79,845,215 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.5550 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy489,237 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)79,845,215 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.6127 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy443,130 (G)
Estimated Equalized Valuation (as of 10/01/2008)125,668,287 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.3526 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy489,237 (J)
Estimated Equalized Valuation (as of 10/01/2008)125,668,287 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.3893 (L)
spacing
UPPER DEERFIELD TWP
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,879,261 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)433,113,262 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.6648 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,178,845 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)433,113,262 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.7340 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,879,261 (G)
Estimated Equalized Valuation (as of 10/01/2008)734,777,557 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.3919 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,178,845 (J)
Estimated Equalized Valuation (as of 10/01/2008)734,777,557 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.4326 (L)