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User Friendly Budgets
2009

CUMBERLAND - DOWNE TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time146146141
spacing
Pupils on Roll - Special Full-Time232118
Private School Placements012
spacing
Pupils Sent to Other Districts-Reg Prog373331
Pupils Sent to Other Dists-Spec Ed Prog667
Pupils Received599

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 174,283 490,223
Withdrawal from Cap Res-for Local Share 10-307 0 0 410,000
Revenues from Local Sources:
Local Tax Levy 10-1210 1,242,771 1,240,551 1,240,551
Tuition 10-1300 313,085 237,204 125,560
Transportation Fees from Individuals 10-1410 121,149 0 0
Transportation Fees from Other LEAs 10-1420-1440 0 79,900 99,750
Interest Earned on Capital Reserve Funds 10-1XXX 0 13,561 7,500
Unrestricted Miscellaneous Revenues 10-1XXX 47,769 71,039 70,000
SUBTOTAL  1,724,774 1,642,255 1,543,361
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 927,841 0 0
Transportation Aid 10-3120 152,684 0 0
Special Education Aid 10-3130 69,731 0 0
Stabilization Aid 10-3171 226,812 0 0
Extraordinary Aid 10-3131 8,426 6,590 0
Consolidated Aid 10-3195 25,894 0 0
Additional Formula Aid 10-3196 103,902 0 0
Other State Aids 10-3XXX 43,554 0 0
Categorical Special Education Aid 10-3132 0 90,816 86,067
Equalization Aid 10-3176 0 1,032,827 799,239
Categorical Security Aid 10-3177 0 40,196 35,110
Adjustment Aid 10-3178 0 583,887 807,509
Categorical Transportation Aid 10-3121 0 76,207 96,008
SUBTOTAL  1,558,844 1,830,523 1,823,933
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 3,831 0 3,486
SUBTOTAL  3,831 0 3,486
Adjustment for Prior Year Encumbrances  0 2,441 0
Actual Revenues (Over)/Under Expenditures  -18,509 0 0
TOTAL OPERATING BUDGET  3,268,940 3,649,502 4,271,003
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 0 2,231 0
Early Childhood Program Aid 20-3211 190,260 0 0
Demonstrably Effective Program Aid 20-3212 94,220 0 0
Preschool Education Aid 20-3218 0 107,960 107,960
Other Restricted Entitlements 20-32XX 26,224 0 0
TOTAL REVENUES FROM STATE SOURCES  310,704 110,191 107,960
Revenues from Federal Sources:
Title I 20-4411-4416 97,212 86,127 86,127
Title VI 20-4417-4418 0 338 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 66,629 56,635 56,635
Other 20-4XXX 43,066 13,884 0
TOTAL REVENUES FROM FEDERAL SOURCES  206,907 156,984 142,762
TOTAL GRANTS AND ENTITLEMENTS  517,611 267,175 250,722
TOTAL REVENUES/SOURCES  3,786,551 3,916,677 4,521,725

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX605,384687,767742,576
Special Education 11-2XX-100-XXX369,938316,369308,521
Basic Skills/Remedial 11-230-100-XXX5,27664,806108,865
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX3,8679,8009,800
Support Services:
Tuition 11-000-100-XXX366,453448,427478,869
Attendance and Social Work Services 11-000-211-XXX21,31435,25938,526
Health Services 11-000-213-XXX36,93753,17754,832
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21799,415115,821181,504
Guidance 11-000-218-XXX2,8144,4004,400
Child Study Teams 11-000-219-XXX149,842170,914168,631
Improvement of Instructional Services 11-000-221-XXX19,81623,35023,710
Educational Media Services - School Library 11-000-222-XXX96,342105,455108,531
Instructional Staff Training Services 11-000-223-XXX002,510
General Administration 11-000-230-XXX150,530100,421149,136
School Administration 11-000-240-XXX14,00957,7907,150
Central Svcs & Admin Info Technology 11-000-25X-XXX83,98186,33178,925
Operation and Maintenance of Plant Services 11-000-26X-XXX235,078261,508259,745
Student Transportation Services 11-000-270-XXX382,944418,482444,675
Personal Services - Employee Benefits 11-XXX-XXX-2XX594,156660,864662,597
Food Services 11-000-310-XXX30,84415,00020,000
Total Support Services Expenditures 2,284,4752,557,1992,683,741
TOTAL GENERAL CURRENT EXPENSE 3,268,9403,635,9413,853,503
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604013,5617,500
Equipment 12-XXX-XXX-73X0086,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX00324,000
TOTAL CAPITAL EXPENDITURES 013,561417,500
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 3,268,9403,649,5024,271,003
GRANTS AND ENTITLEMENTS
Early Childhood Program Aid:
Instruction 20-218-100-XXX187,68988,35749,881
Support Services 20-218-200-XXX2,57121,83458,079
TOTAL PRESCHOOL EDUCATION AID 190,260110,191107,960
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX90,81700
Support Services 20-212-200-XXX3,40300
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 94,22000
Other State Projects:
Instruction 20-217-100-XXX24,22400
Support Services 20-217-200-XXX2,00000
TOTAL TARA USED TO SUPPORT PROGRAMS 26,22400
Total State Projects 310,704110,191107,960
Federal Projects:
Title I 20-XXX-XXX-XXX97,21286,12786,127
Title VI 20-XXX-XXX-XXX03380
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX66,62956,63556,635
Other Special Projects 20-XXX-XXX-XXX43,06613,8840
Total Federal Projects 206,907156,984142,762
TOTAL GRANTS AND ENTITLEMENTS 517,611267,175250,722
Total Expenditures 3,786,5513,916,6774,521,725

 

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 Budget325,680411,258338,258221,190
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve474,636491,248504,809102,309
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve530,218397,438373,1550
      Tuition Reserve0000
      Current Expense Emergency Reserve050,00050,00050,000
  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 Cost16,26315,83816,53116,35518,457
Total Classroom Instruction9,4389,2968,9928,7959,594
Classroom-Salaries and Benefits8,8778,8878,6098,4048,960
Classroom-General Supplies and Textbooks445277256244499
Classroom-Purchased Services and Other116132128147135
Total Support Services3,1693,0303,8813,8124,973
Support Services-Salaries and Benefits2,4022,1302,8742,7923,783
Total Administrative Costs1,6421,6571,6561,7131,713
Administration-Salaries and Benefits1,3171,2811,2621,001906
Total Operations and Maintenance of Plant1,5351,5941,8021,8321,924
Operations & Maintenance of Plant-Salary & Ben.818780867878905
Total Food Services Costs3961798990126
Total Extracurricular Costs2624616165
Total Equipment Costs0000541
Employee Benefits as a % of Salaries32.231.635.436.135.6

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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
  • The 2008-2009 school year provided many new opportunities for shared
  • services that we look forward to continuing for the 2009-2010 school year
  • These continued shared service opportunities include:
  • CHILD STUDY TEAM SERVICES -- shared with Hopewell Crest School District
  • SPEECH THERAPIST SERVICES -- the district shares our Speech Therapist
  • with Lower Alloway Creek School District
  • (2 days per week)
  • CAFETERIA SERVICES -- shared with Lawrence Twp School District. Myron
  • L. Powell School provides all food services for
  • our district
  • PURCHASING -- shared services with Millville Board of Education for
  • paper, medical, and custodial supplies
  • BUSINESS ADMINISTRATOR/BOARD SECRETARY -- shared service for business
  • services with Lawrence Twp BOE (Thru December 2008) and
  • City of Bridgeton BOE (January 2009 - current)
  • TRASH / SNOW REMOVAL -- shared services with Downe Twp municipality

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,240,551 (A)
Estimated Net Taxable Valuation (as of 01/10/2009)190,032,974 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.6528 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,240,551 (D)
Estimated Net Taxable Valuation (as of 01/10/2009)190,032,974 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.6528 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,240,551 (G)
Estimated Equalized Valuation (as of 10/01/2008)184,360,316 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.6729 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,240,551 (J)
Estimated Equalized Valuation (as of 10/01/2008)184,360,316 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.6729 (L)