>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>CUMBERLAND  >>BRIDGETON CITY

User Friendly Budgets
2008

CUMBERLAND - BRIDGETON CITY

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time3,9624,1064,151
Pupils on Roll Regular Shared-Time435050
Pupils on Roll Reg Accr. Adult High Sch118124124
spacing
Pupils on Roll - Special Full-Time584574572
Pupils on Roll - Special Shared-Time1555
Private School Placements868687
spacing
Pupils Sent to Contracted Preschool Prog375380343
Pupils Sent to Other Districts-Reg Prog101650
Pupils Sent to Other Dists-Spec Ed Prog574545
Pupils Received87114111
Pupils in State Facilities211917

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 2,376,897 2,100,000
Revenues from Local Sources:
Local Tax Levy 10-1210 3,233,408 3,233,408 3,362,744
Tuition 10-1300 662,574 879,904 1,066,173
Unrestricted Miscellaneous Revenues 10-1XXX 557,995 295,000 295,000
SUBTOTAL  4,453,977 4,408,312 4,723,917
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 25,374,680 25,374,680 0
Supplemental Core Curriculum Standards Aid 10-3112 2,310,560 2,310,560 0
Education Opportunity Aid 10-3117 19,912,989 23,386,424 0
Discretionary Education Opportunity Aid 10-3118 1,746,386 1,100,000 0
Transportation Aid 10-3120 821,069 821,069 0
Special Education Aid 10-3130 2,639,468 2,639,468 0
Bilingual Education 10-3140 400,732 400,732 0
Aid for Adult and Post-Graduate Programs 10-3191 113,744 130,980 0
Consolidated Aid 10-3195 327,660 441,404 0
Other State Aids 10-3XXX 5,077 0 192,384
Categorical Special Education Aid 10-3132 0 0 2,088,308
Education Adequacy Aid 10-3175 0 0 142,000
Equalization Aid 10-3176 0 0 56,377,199
Categorical Security Aid 10-3177 0 0 1,571,013
Categorical Transportation Aid 10-3121 0 0 522,558
SUBTOTAL  53,652,365 56,605,317 60,893,462
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 20,129 273,586 273,586
SUBTOTAL  20,129 273,586 273,586
Adjustment for Prior Year Encumbrances  0 5,115 0
Actual Revenues (Over)/Under Expenditures  -379,281 0 0
TOTAL OPERATING BUDGET  57,747,190 63,669,227 67,990,965
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 43,082 0 266,722
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 0 556,525 525,000
Early Childhood Program Aid 20-3211 8,103,169 3,285,073 0
Demonstrably Effective Program Aid 20-3212 1,794,350 1,794,350 0
Preschool Education Aid 20-3218 0 0 9,051,733
Preschool Expansion Aid 20-3215 0 5,846,374 0
Other Restricted Entitlements 20-32XX 342,933 0 0
TOTAL REVENUES FROM STATE SOURCES  10,240,452 11,482,322 9,576,733
Revenues from Federal Sources:
Title I 20-4411-4416 2,521,350 2,567,235 2,053,788
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,223,161 500,000 500,000
Vocational Education 20-4430 57,723 0 0
Adult Basic Education 20-4440 27,069 0 0
Other 20-4XXX 838,274 334,628 559,800
TOTAL REVENUES FROM FEDERAL SOURCES  4,667,577 3,401,863 3,113,588
Transfers from Operating Budget-PreK/K 20-5200 0 0 266,722
TOTAL GRANTS AND ENTITLEMENTS  14,951,111 14,884,185 13,223,765
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1 1
Revenues from Local Sources:
Local Tax Levy 40-1210 167,193 166,538 163,456
TOTAL REVENUES FROM LOCAL SOURCES  167,193 166,538 163,456
Revenues from State Sources:
Debt Service Aid Type II 40-3160 554,423 552,239 542,024
TOTAL LOCAL REPAYMENT OF DEBT  721,616 718,778 705,481
Actual Revenues (Over)/Under Expenditures  2 0 0
TOTAL REPAYMENT OF DEBT  721,618 718,778 705,481
TOTAL REVENUES/SOURCES  73,419,919 79,272,190 81,920,211
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Operating Budget-PreK/K 20-5200 0 0 266,722
TOTAL REVENUES/SOURCES NET OF TRANSFERS  73,419,919 79,272,190 81,653,489

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,575,7512,022,4132,326,839
Special Education 11-2XX-100-XXX86,882325,684281,030
Bilingual Education 11-240-100-XXX227,559512,935113,530
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX295,813430,726435,444
School Sponsored Athletics 11-402-100-XXX361,055369,977380,918
Community Services Programs/Operations 11-800-330-XXX55,0638,8248,824
Support Services:
Tuition 11-000-100-XXX4,568,6094,714,4535,042,317
Attendance and Social Work Services 11-000-211-XXX8,9759,1625,299
Health Services 11-000-213-XXX195,231413,580336,992
Students - Related & Extraordinary 11-000-216,217863,050900,829893,322
Guidance 11-000-218-XXX421,775470,521447,274
Child Study Teams 11-000-219-XXX1,049,5391,233,5651,225,776
Improvement of Instructional Services 11-000-221-XXX1,514,713823,513937,944
Educational Media Services - School Library 11-000-222-XXX65,508101,180105,238
Instructional Staff Training Services 11-000-223-XXX9,60617,97861,614
General Administration 11-000-230-XXX1,371,9851,496,4791,553,402
School Administration 11-000-240-XXX97,684179,30969,916
Central Svcs & Admin Info Technology 11-000-25X-XXX1,299,2441,508,0151,577,603
Operation and Maintenance of Plant Services 11-000-26X-XXX4,859,2035,167,4735,230,004
Student Transportation Services 11-000-270-XXX2,796,6372,847,8402,771,953
Personal Services - Employee Benefits 11-XXX-XXX-2XX3,277,6743,934,1664,323,723
Food Services 11-000-310-XXX050,00014,000
Total Support Services Expenditures 22,399,43323,868,06324,596,377
TOTAL GENERAL CURRENT EXPENSE 26,001,55627,538,62228,142,962
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X00128,234
Facilities Acquisition and Construction Services 12-000-4XX-XXX305,475390,481148,176
TOTAL CAPITAL EXPENDITURES 305,475390,481276,410
SPECIAL SCHOOLS
Accredited Evening/Adult High School/Post-Graduate:
Instruction 13-601-100-XXX50,96965,64880,730
Support Services 13-601-200-XXX135,859184,344179,834
Total Accredited Evening/Adult HS/Post-Grad. 186,828249,992260,564
Adult Education - Local:
Instruction 13-602-100-XXX24,64728,34843,982
Support Services 13-602-200-XXX112,67890,37790,175
Total Adult Education - Local 137,325118,725134,157
Evening School for the Foreign Born - Local:
Instruction 13-631-100-XXX4,6792,5403,356
Support Services 13-631-200-XXX02,4601,645
Total Evening School for Foreign-Born - Local 4,6795,0005,001
TOTAL SPECIAL SCHOOLS 328,832373,717399,722
General Fund Contribution to SBB 10-000-520-93031,111,32735,366,40739,171,871
OPERATING BUDGET GRAND TOTAL 57,747,19063,669,22767,990,965
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX43,0820266,722
Early Childhood Program Aid:
Instruction 20-211-100-XXX2,124,8212,476,7563,025,961
Support Services 20-211-200-XXX4,717,6385,976,5446,298,197
Facilities Acquisition and Construction Services 20-211-400-XXX7,3430147,716
TOTAL EARLY CHILDHOOD PROGRAM AID 6,849,8028,453,3009,471,874
Demonstrably Effective Program Aid:
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 000
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX7,91000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX90,87700
Nonpublic Handicapped Services 20-XXX-XXX-XXX66,01700
Nonpublic Nursing Services 20-XXX-XXX-XXX15,37000
Nonpublic Technology Initiative 20-XXX-XXX-XXX2,45000
Other Special Projects 20-XXX-XXX-XXX160,30900
Total State Projects 7,192,7358,453,3009,471,874
Federal Projects:
Title I 20-XXX-XXX-XXX2,521,350753,039338,504
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,223,161500,000500,000
Vocational Education 20-XXX-XXX-XXX57,72300
Adult Basic Education 20-XXX-XXX-XXX27,06900
Other Special Projects 20-XXX-XXX-XXX544,65600
Total Federal Projects 4,373,9591,253,039838,504
Grant & Entitlements Cont to SBB 20-XXX-XXX-9303,341,3355,177,8462,646,665
TOTAL GRANTS AND ENTITLEMENTS 14,951,11114,884,18513,223,765
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX721,618718,778705,481
TOTAL REPAYMENT OF DEBT 721,618718,778705,481
Total Expenditures 73,419,91979,272,19081,920,211
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Local Cont - Transfer to Grants and Entitlements 11-1XX-100-93000266,722
TOTAL EXPENDITURES NET OF TRANSFERS 73,419,91979,272,19081,653,489

 

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 Budget3,002,4653,381,7463,204,8491,104,849
  Repayment of Debt3110
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0000
      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 Cost12,74012,94614,29513,97014,289
Total Classroom Instruction7,4547,5478,0817,8448,158
Classroom-Salaries and Benefits7,1347,1327,5227,2977,606
Classroom-General Supplies and Textbooks200357431422454
Classroom-Purchased Services and Other1215812812598
Total Support Services2,3772,4333,0412,9662,957
Support Services-Salaries and Benefits2,0222,1332,6082,5652,544
Total Administrative Costs1,2551,3051,3861,4021,427
Administration-Salaries and Benefits9451,0071,0731,0821,107
Total Operations and Maintenance of Plant1,3451,3601,4361,4121,403
Operations & Maintenance of Plant-Salary & Ben.832809890875828
Total Food Services Costs0011113
Total Extracurricular Costs231207259254256
Total Equipment Costs64151565
Employee Benefits as a % of Salaries29.429.629.630.229.8

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 15-520031,111,32735,366,40739,171,871
Restricted State Entitlements 15-32XX3,047,7173,029,022371,581
Restricted Federal Entitlements 15-44XX293,6182,148,8242,275,084
Total SBB Resources 34,452,66240,544,25341,818,536
Appropriations:
Instruction 15-XXX-100-XXX21,977,43423,795,73125,143,392
Support Services 15-XXX-2XX-XXX14,011,56116,678,52216,641,448
Equipment 15-XXX-XXX-73X12,83470,00033,696
Total SBB Appropriations 36,001,82940,544,25341,818,536

 

Shared Services
  • The district participates in shared services agreements with Cumberland C
  • ounty Transportation and fuel. In addition, the Board has sharing agreem
  • nets with the City of Bridgeton form maintenance services, sharing of fie
  • lds, salt deliveries, and vehicle utilization. Through its purchasing of
  • goods and materials, the district participates in county wide bidding of
  • dairy and bread products and with Pittsgrove for paper.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,362,744 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)357,843,234 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.9397 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,526,200 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)357,843,234 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.9854 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,362,744 (G)
Estimated Equalized Valuation (as of 10/01/2007)553,670,763 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.6074 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,526,200 (J)
Estimated Equalized Valuation (as of 10/01/2007)553,670,763 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.6369 (L)