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User Friendly Budgets
2009

CUMBERLAND - MILLVILLE CITY

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time5,1545,0835,203
Pupils on Roll Regular Shared-Time376135
spacing
Pupils on Roll - Special Full-Time1,0591,0731,072
Pupils on Roll - Special Shared-Time725942
Private School Placements797270
spacing
Pupils Sent to Contracted Preschool Prog195183210
Pupils Sent to Other Districts-Reg Prog1190
Pupils Sent to Other Dists-Spec Ed Prog504239
Pupils Received674669661
Pupils in State Facilities181918

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,899,102 2,650,000
Revenues from Local Sources:
Local Tax Levy 10-1210 8,803,739 9,792,246 10,185,119
Tuition 10-1300 4,126,022 3,615,596 4,428,755
Transportation Fees from Other LEAs 10-1420-1440 0 8,500 0
Other Restricted Miscellaneous Revenues 10-1XXX 38,925 93,900 93,900
Unrestricted Miscellaneous Revenues 10-1XXX 344,960 453,500 556,521
SUBTOTAL  13,313,646 13,963,742 15,264,295
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 24,334,844 0 0
Supplemental Core Curriculum Standards Aid 10-3112 2,791,301 0 0
Education Opportunity Aid 10-3117 32,769,832 0 0
Transportation Aid 10-3120 1,284,406 0 0
Special Education Aid 10-3130 3,076,906 0 0
Bilingual Education 10-3140 142,334 0 0
Stabilization Aid 10-3171 1,051,587 0 0
Extraordinary Aid 10-3131 101,283 159,531 96,944
Consolidated Aid 10-3195 568,130 0 0
Other State Aids 10-3XXX 29,624 0 0
Categorical Special Education Aid 10-3132 0 2,473,220 2,512,500
Equalization Aid 10-3176 0 48,337,486 50,131,645
Categorical Security Aid 10-3177 0 1,375,552 1,505,603
Adjustment Aid 10-3178 0 14,493,370 12,237,640
Categorical Transportation Aid 10-3121 0 1,256,995 1,549,235
SUBTOTAL  66,150,247 68,096,154 68,033,567
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 112,187 75,000 277,436
SUBTOTAL  112,187 75,000 277,436
Adjustment for Prior Year Encumbrances  0 118,303 0
Actual Revenues (Over)/Under Expenditures  -186,277 0 0
TOTAL OPERATING BUDGET  79,389,803 84,152,301 86,225,298
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 193,317 326,025 79,823
Revenues from State Sources:
Early Childhood Program Aid 20-3211 2,718,277 0 0
Demonstrably Effective Program Aid 20-3212 2,090,074 0 0
Preschool Education Aid 20-3218 0 8,292,114 8,882,738
Preschool Expansion Aid 20-3215 3,572,671 0 0
Other Restricted Entitlements 20-32XX 332,126 550,197 460,305
TOTAL REVENUES FROM STATE SOURCES  8,713,148 8,842,311 9,343,043
Revenues from Federal Sources:
Title I 20-4411-4416 1,742,436 1,643,167 1,382,746
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,595,851 1,533,397 1,225,922
Vocational Education 20-4430 101,029 70,956 0
Adult Basic Education 20-4440 36,205 35,600 0
Other 20-4XXX 1,021,541 727,722 327,003
TOTAL REVENUES FROM FEDERAL SOURCES  4,497,062 4,010,842 2,935,671
Transfers from Operating Budget-PreK 20-5200 2,273,733 0 0
TOTAL GRANTS AND ENTITLEMENTS  15,677,260 13,179,178 12,358,537
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 34 0
Revenues from Local Sources:
Local Tax Levy 40-1210 646,841 181,985 173,978
TOTAL REVENUES FROM LOCAL SOURCES  646,841 181,985 173,978
Revenues from State Sources:
Debt Service Aid Type II 40-3160 904,052 254,397 243,203
TOTAL LOCAL REPAYMENT OF DEBT  1,550,893 436,416 417,181
Actual Revenues (Over)/Under Expenditures  -33 0 0
TOTAL REPAYMENT OF DEBT  1,550,860 436,416 417,181
TOTAL REVENUES/SOURCES  96,617,923 97,767,895 99,001,016
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Operating Budget-PreK 20-5200 2,273,733 0 0
TOTAL REVENUES/SOURCES NET OF TRANSFERS  94,344,190 97,767,895 99,001,016

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX4,435,9731,943,7791,483,673
Special Education 11-2XX-100-XXX457,422519,945596,426
Basic Skills/Remedial 11-230-100-XXX75,86881,90282,728
Bilingual Education 11-240-100-XXX7,8929,1178,817
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX40100
Summer School 11-422-XXX-XXX0042,409
Alternative Education Programs 11-423-XXX-XXX00976,361
Community Services Programs/Operations 11-800-330-XXX40,82340,82340,823
Support Services:
Tuition 11-000-100-XXX5,577,1995,830,7295,601,355
Attendance and Social Work Services 11-000-211-XXX147,156148,626157,632
Health Services 11-000-213-XXX190,376140,68155,019
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217853,507884,466900,619
Guidance 11-000-218-XXX203,813225,30816,102
Child Study Teams 11-000-219-XXX2,140,8302,224,3662,280,993
Improvement of Instructional Services 11-000-221-XXX1,224,4291,269,2121,218,289
Educational Media Services - School Library 11-000-222-XXX39,38538,00038,000
Instructional Staff Training Services 11-000-223-XXX44,57582,65663,323
General Administration 11-000-230-XXX970,4891,346,3531,460,085
School Administration 11-000-240-XXX629,403637,144493,198
Central Svcs & Admin Info Technology 11-000-25X-XXX1,429,1101,396,2351,310,719
Operation and Maintenance of Plant Services 11-000-26X-XXX7,477,3318,139,5538,214,214
Student Transportation Services 11-000-270-XXX3,393,1243,640,3704,510,742
Personal Services - Employee Benefits 11-XXX-XXX-2XX4,997,2096,083,3026,778,408
Total Support Services Expenditures 29,317,93632,087,00133,098,698
TOTAL GENERAL CURRENT EXPENSE 34,336,31534,682,56736,329,935
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X184,829283,733279,100
Facilities Acquisition and Construction Services 12-000-4XX-XXX58,490247,94898,500
TOTAL CAPITAL EXPENDITURES 243,319531,681377,600
SPECIAL SCHOOLS
Other Special Schools:
Instruction 13-4XX-100-XXX38,60880,95080,950
Total Other Special Schools 38,60880,95080,950
Adult Education - Local:
Instruction 13-602-100-XXX07,0007,000
Support Services 13-602-200-XXX05,9505,950
Total Adult Education - Local 012,95012,950
TOTAL SPECIAL SCHOOLS 38,60893,90093,900
General Fund Contribution to SBB 10-000-520-93044,771,56148,844,15349,423,863
OPERATING BUDGET GRAND TOTAL 79,389,80384,152,30186,225,298
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX193,317326,02579,823
Early Childhood Program Aid:
Instruction 20-218-100-XXX5,407,5555,335,8433,586,923
Support Services 20-218-200-XXX3,135,5462,956,2715,295,815
Facilities Acquisition and Construction Services 20-218-400-XXX21,58000
TOTAL PRESCHOOL EDUCATION AID 8,564,6818,292,1148,882,738
Demonstrably Effective Program Aid:
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 000
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX9,0549,4367,696
Nonpublic Auxiliary Services 20-XXX-XXX-XXX8,9587,6147,614
Nonpublic Handicapped Services 20-XXX-XXX-XXX15,39813,79113,791
Nonpublic Nursing Services 20-XXX-XXX-XXX12,50612,73810,630
Nonpublic Technology Initiative 20-XXX-XXX-XXX6,4806,6005,508
Other Special Projects 20-XXX-XXX-XXX279,730500,018415,066
Total State Projects 8,896,8078,842,3119,343,043
Federal Projects:
Title I 20-XXX-XXX-XXX1,742,4361,018,167757,746
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,595,8511,533,3971,225,922
Vocational Education 20-XXX-XXX-XXX101,02970,9560
Adult Basic Education 20-XXX-XXX-XXX36,20535,6000
Other Special Projects 20-XXX-XXX-XXX1,021,541727,722327,003
Total Federal Projects 4,497,0623,385,8422,310,671
Grant & Entitlements Cont to SBB 20-XXX-XXX-9302,090,074625,000625,000
TOTAL GRANTS AND ENTITLEMENTS 15,677,26013,179,17812,358,537
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,550,860436,416417,181
TOTAL REPAYMENT OF DEBT 1,550,860436,416417,181
Total Expenditures 96,617,92397,767,89599,001,016

 

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 Budget3,377,6863,503,7473,285,3251,030,680
  Repayment of Debt13400
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0395,355395,3550
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  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 Cost11,55312,29812,96213,33413,153
Total Classroom Instruction6,7737,2787,6697,8037,597
Classroom-Salaries and Benefits6,1896,7127,0027,1817,264
Classroom-General Supplies and Textbooks280270285272273
Classroom-Purchased Services and Other30429638235060
Total Support Services2,1182,2542,3382,4132,491
Support Services-Salaries and Benefits1,8612,0022,0902,1542,233
Total Administrative Costs1,1511,1921,2691,3601,319
Administration-Salaries and Benefits9741,0561,0781,1481,106
Total Operations and Maintenance of Plant1,3621,3791,4931,5491,545
Operations & Maintenance of Plant-Salary & Ben.600637665686682
Total Food Services Costs00000
Total Extracurricular Costs137183178195185
Total Equipment Costs10837445044
Employee Benefits as a % of Salaries27.628.130.729.931.2

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.

 

Advertised Blended Resource SBB Statement
Budget CategoryAccount2007-082008-092009-10
Resources:
General Fund Contribution 15-520044,771,56148,844,15349,423,863
Adjustment for Prior Year Encumbrances 021,2300
Restricted State Entitlements 15-32XX2,090,07400
Restricted Federal Entitlements 15-44XX0625,000625,000
Total SBB Resources 46,861,63549,490,38350,048,863
Appropriations:
Instruction 15-XXX-100-XXX30,189,99731,351,51531,714,810
Support Services 15-XXX-2XX-XXX16,788,16817,611,05517,815,021
Equipment 15-XXX-XXX-73X29,90023,9830
Total SBB Appropriations 47,492,35749,490,38350,048,863

 

Shared Services
  • The Millville Board of Education shares services with other local
  • districts in order to minimize costs.
  • We continue to purchase copy paper through Pittsgrove Township for
  • Millville, Commercial Township, Cumberland Regional, Downe Township,
  • Lawrence Township, Maurice River Township, Deerfield, Woodbine, and
  • Saint Mary's schools, as well as for the City of Millville.
  • We are able to purchase electric and natural gas at a discounted rate
  • through the Aces Cooperative Pricing System Agreement.
  • We purchase fuel through the city of Millville.
  • Transportation is purchased through the Cumberland County Educational
  • Cooperative for Out-of-District and Private School transportation.
  • The food purchased for our food service program is through the Garden
  • State Cooperative Program.
  • We continue to be the lead coordinator in a cooperative program to
  • purchase custodial and medical supplies through bids. This membership
  • also includes Commercial Township, Downe Township, Deerfield, Lawrence
  • Township, Maurice River Township, and Woodbine schools.
  • We coordinate a Collaboration Coordinator with Commercial Township,
  • Lawrence Township, Maurice River Township, and Woodbine. The Coordinator
  • is able to assist each district in coordinating curriculum and textbooks,
  • testing, student policies, professional development, researching grant
  • opportunities and completing applications, and acts as a liaison between
  • the districts.
  • Lastly, we share information technology and telecommunications with the
  • City of Millville, which consists of a shared network environment, file
  • servers, security, various telecommunication activities, centralized
  • server and desktop support, and shared computer technician services.
  • These shared services continue to allow us to minimize costs as much as p
  • ossible so that the quality of our education is not jeopardized.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy10,185,119 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)1,461,648,391 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.6968 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy10,359,097 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)1,461,648,391 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.7087 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy10,185,119 (G)
Estimated Equalized Valuation (as of 10/01/2008)1,947,789,318 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.5229 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy10,359,097 (J)
Estimated Equalized Valuation (as of 10/01/2008)1,947,789,318 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.5318 (L)