>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>CUMBERLAND  >>CUMBERLAND CO VOCATIONAL

User Friendly Budgets
2008

CUMBERLAND - CUMBERLAND CO VOCATIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Shared-Time346293204
spacing
Pupils on Roll - Special Full-Time323232
Pupils on Roll - Special Shared-Time230196139
Post-Secondary - Full Time197244244

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 876,359 501,074
Withdrawal from Maint. Reserve 10-310 0 100,000 0
Transfers from Other Funds 10-5200 1,118 0 0
Revenues from Local Sources:
County Tax Levy 10-1210 1,782,635 1,743,320 2,231,800
Tuition from LEAs 10-1310 556,900 662,700 713,500
Non-Resident Fees 10-1350 23,200 32,000 20,000
Interest Earned on Capital Reserve Funds 10-1XXX 123,249 12,000 5,000
Other Restricted Miscellaneous Revenues 10-1XXX 559,532 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 38,693 622,530 630,185
SUBTOTAL  3,084,209 3,072,550 3,600,485
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 1,184,023 1,184,023 0
Special Education Aid 10-3130 594,785 594,785 0
Stabilization Aid 10-3171 745,794 745,794 0
County Vocational Education Program Aid 10-3180 440,399 440,399 0
Post-Secondary Vocational Program Aid 10-3192 354,000 354,000 0
Consolidated Aid 10-3195 30,831 30,831 0
Additional Formula Aid 10-3196 106,366 216,532 0
Other State Aids 10-3XXX 46,585 45,401 22,816
Categorical Special Education Aid 10-3132 0 0 130,813
Equalization Aid 10-3176 0 0 3,552,007
Categorical Security Aid 10-3177 0 0 87,688
Adjustment Aid 10-3178 0 0 190,877
SUBTOTAL  3,502,783 3,611,765 3,984,201
Adjustment for Prior Year Encumbrances  0 70,159 0
Actual Revenues (Over)/Under Expenditures  97,827 0 0
TOTAL OPERATING BUDGET  6,685,937 7,730,833 8,085,760
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 46,928 0 0
Revenues from State Sources:
Demonstrably Effective Program Aid 20-3212 172,889 195,696 0
Other Restricted Entitlements 20-32XX 63,921 99,427 23,695
TOTAL REVENUES FROM STATE SOURCES  236,810 295,123 23,695
Revenues from Federal Sources:
Title I 20-4411-4416 145,706 85,255 82,077
I.D.E.A. Part B (Handicapped) 20-4420-4429 99,401 84,715 78,495
Vocational Education 20-4430 0 208,744 108,929
Other 20-4XXX 318,709 8,841 9,957
TOTAL REVENUES FROM FEDERAL SOURCES  563,816 387,555 279,458
TOTAL GRANTS AND ENTITLEMENTS  847,554 682,678 303,153
TOTAL REVENUES/SOURCES  7,533,491 8,413,511 8,388,913

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX16,77830,80040,000
School Sponsored Athletics 11-402-100-XXX2,2552,70010,500
Support Services:
Attendance and Social Work Services 11-000-211-XXX52,97455,94760,692
Health Services 11-000-213-XXX71,08878,90583,731
Students - Related & Extraordinary 11-000-216,21729,12432,91636,640
Guidance 11-000-218-XXX125,811136,011189,656
Child Study Teams 11-000-219-XXX152,956183,941153,225
Improvement of Instructional Services 11-000-221-XXX2218,5008,570
Educational Media Services - School Library 11-000-222-XXX87,60290,28894,070
Instructional Staff Training Services 11-000-223-XXX15,95720,58120,126
General Administration 11-000-230-XXX486,539571,562477,438
School Administration 11-000-240-XXX268,449296,422342,308
Central Svcs & Admin Info Technology 11-000-25X-XXX519,017573,711524,795
Operation and Maintenance of Plant Services 11-000-26X-XXX876,2921,128,9491,010,607
Student Transportation Services 11-000-270-XXX34,45832,00045,025
Personal Services - Employee Benefits 11-XXX-XXX-2XX827,723979,3351,147,304
Food Services 11-000-310-XXX05,0005,000
Total Support Services Expenditures 3,548,0124,204,0684,199,187
TOTAL GENERAL CURRENT EXPENSE 5,486,0426,394,9046,624,158
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604012,0005,000
Equipment 12-XXX-XXX-73X129,49089,421148,560
Facilities Acquisition and Construction Services 12-000-4XX-XXX010,0000
TOTAL CAPITAL EXPENDITURES 129,490111,421153,560
SPECIAL SCHOOLS
Vocational Evening - Local:
Instruction 13-629-100-XXX19,42938,00040,500
Support Services 13-629-200-XXX150,110152,477178,700
Total Vocational Evening - Local 169,539190,477219,200
TOTAL SPECIAL SCHOOLS 1,070,4051,224,5081,308,042
OPERATING BUDGET GRAND TOTAL 6,685,9377,730,8338,085,760
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX46,92800
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX149,746159,8200
Support Services 20-212-200-XXX23,14335,8760
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 172,889195,6960
Other State Projects:
Instruction 20-217-100-XXX059,2500
Support Services 20-217-200-XXX017,0000
TOTAL TARA USED TO SUPPORT PROGRAMS 076,2500
Other Special Projects 20-XXX-XXX-XXX63,92123,17723,695
Total State Projects 236,810295,12323,695
Federal Projects:
Title I 20-XXX-XXX-XXX145,70685,25582,077
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX99,40184,71578,495
Vocational Education 20-XXX-XXX-XXX0208,744108,929
Other Special Projects 20-XXX-XXX-XXX318,7098,8419,957
Total Federal Projects 563,816387,555279,458
TOTAL GRANTS AND ENTITLEMENTS 847,554682,678303,153
REPAYMENT OF DEBT
Total Expenditures 7,533,4918,413,5118,388,913

 

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 Budget709,759630,146401,156401,156
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve421,193443,419455,419460,419
      Adult Education Programs0000
      Maintenance Reserve138,400138,40038,40038,400
      Legal Reserve1,175,2891,148,443501,0740
      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 Cost12,66414,21614,73514,73015,125
Total Classroom Instruction6,1666,9597,0147,0907,710
Classroom-Salaries and Benefits5,5666,1925,9666,0106,417
Classroom-General Supplies and Textbooks4966288148471,020
Classroom-Purchased Services and Other103140234234273
Total Support Services1,7161,8121,8221,8021,931
Support Services-Salaries and Benefits1,5581,6421,6021,5831,667
Total Administrative Costs2,9483,3263,4273,3942,991
Administration-Salaries and Benefits2,3182,7462,7492,7162,468
Total Operations and Maintenance of Plant1,7812,0892,4072,3772,375
Operations & Maintenance of Plant-Salary & Ben.6577918848731,013
Total Food Services Costs0010108
Total Extracurricular Costs32447170109
Total Equipment Costs116282113172455
Employee Benefits as a % of Salaries202223.924.227.6

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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.