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User Friendly Budgets
2008

CUMBERLAND - CUMBERLAND REGIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time1,1641,1351,125
Pupils on Roll Regular Shared-Time543636
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Pupils on Roll - Special Full-Time163164183
Pupils on Roll - Special Shared-Time543443
Private School Placements101213
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Pupils Sent to Other Districts-Reg Prog3059
Pupils Sent to Other Dists-Spec Ed Prog111619
Pupils Received630
Pupils in State Facilities1257

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 484,006 402,358 488,535
Revenues from Local Sources:
Local Tax Levy 10-1210 7,686,422 8,094,435 7,594,435
Tuition 10-1300 58,533 0 0
Transportation Fees from Other LEAs 10-1420-1440 146,620 169,950 145,000
Unrestricted Miscellaneous Revenues 10-1XXX 116,017 50,000 100,000
SUBTOTAL  8,007,592 8,314,385 7,839,435
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 6,015,130 6,015,130 0
School Choice Aid 10-3116 1,013,698 1,013,698 432,795
Transportation Aid 10-3120 532,556 532,556 0
Special Education Aid 10-3130 772,399 772,399 0
Bilingual Education 10-3140 5,876 5,876 0
Stabilization Aid 10-3171 293,475 293,475 0
Extraordinary Aid 10-3131 37,767 0 67,458
Consolidated Aid 10-3195 139,674 139,674 0
Additional Formula Aid 10-3196 258,197 535,595 0
Other State Aids 10-3XXX 274,276 262,797 0
Categorical Special Education Aid 10-3132 0 0 662,537
Equalization Aid 10-3176 0 0 10,420,129
Categorical Security Aid 10-3177 0 0 166,121
Categorical Transportation Aid 10-3121 0 0 510,468
SUBTOTAL  9,343,048 9,571,200 12,259,508
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 1,182 0 0
SUBTOTAL  1,182 0 0
Adjustment for Prior Year Encumbrances  0 130,788 0
Actual Revenues (Over)/Under Expenditures  328,642 0 0
TOTAL OPERATING BUDGET  17,680,464 18,418,731 20,587,478
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Instructional Supplement Aid - Pr Yr Carryover 20-3214 15,053 15,053 0
Instructional Supplement Aid 20-3214 51,348 66,401 0
Other Restricted Entitlements 20-32XX 3,415 170,750 0
TOTAL REVENUES FROM STATE SOURCES  69,816 252,204 0
Revenues from Federal Sources:
Title I 20-4411-4416 123,702 109,981 91,272
I.D.E.A. Part B (Handicapped) 20-4420-4429 271,175 294,900 250,665
Vocational Education 20-4430 28,888 72,410 61,550
Private Industry Council (JTPA) 20-4700 18,311 0 0
Other 20-4XXX 48,177 69,312 58,916
TOTAL REVENUES FROM FEDERAL SOURCES  490,253 546,603 462,403
TOTAL GRANTS AND ENTITLEMENTS  560,069 798,807 462,403
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 932 0
Revenues from Local Sources:
Local Tax Levy 40-1210 734,005 778,712 786,544
Miscellaneous 40-1XXX 1,781 0 0
TOTAL REVENUES FROM LOCAL SOURCES  735,786 778,712 786,544
Revenues from State Sources:
Debt Service Aid Type II 40-3160 277,406 269,484 261,299
TOTAL LOCAL REPAYMENT OF DEBT  1,013,192 1,049,128 1,047,843
Actual Revenues (Over)/Under Expenditures  35,845 0 0
TOTAL REPAYMENT OF DEBT  1,049,037 1,049,128 1,047,843
TOTAL REVENUES/SOURCES  19,289,570 20,266,666 22,097,724

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX6,153,7005,894,5996,531,348
Special Education 11-2XX-100-XXX984,507886,662949,912
Basic Skills/Remedial 11-230-100-XXX82,971153,602163,367
Bilingual Education 11-240-100-XXX5,8765,8760
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX146,651143,456148,838
School Sponsored Athletics 11-402-100-XXX417,818423,154443,600
Support Services:
Tuition 11-000-100-XXX1,400,6371,971,0782,064,507
Attendance and Social Work Services 11-000-211-XXX39,14238,40440,640
Health Services 11-000-213-XXX139,011112,428118,949
Students - Related & Extraordinary 11-000-216,217022,43123,329
Guidance 11-000-218-XXX421,668428,246508,972
Child Study Teams 11-000-219-XXX291,532299,406317,739
Improvement of Instructional Services 11-000-221-XXX76,25978,117307,207
Educational Media Services - School Library 11-000-222-XXX154,306151,033162,871
General Administration 11-000-230-XXX380,288389,414335,320
School Administration 11-000-240-XXX965,371965,1761,013,523
Central Svcs & Admin Info Technology 11-000-25X-XXX329,015336,738357,962
Deposit to Maintenance Reserve 10-60600417,223
Operation and Maintenance of Plant Services 11-000-26X-XXX1,659,5971,687,5321,870,918
Student Transportation Services 11-000-270-XXX1,467,9681,539,7111,574,857
Deposit to Current Expense Emergency Reserve 10-60700182,879
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,492,8472,816,6662,959,548
Total Support Services Expenditures 9,817,64110,836,38011,656,342
TOTAL GENERAL CURRENT EXPENSE 17,609,16418,343,72920,493,509
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X71,30075,00293,969
TOTAL CAPITAL EXPENDITURES 71,30075,00293,969
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 17,680,46418,418,73120,587,478
GRANTS AND ENTITLEMENTS
Instructional Supplement Aid:
Instruction 20-214-100-XXX13,10281,4540
Support Services 20-214-200-XXX53,29900
TOTAL INSTRUCTIONAL SUPPLEMENT AID 66,40181,4540
Other State Projects:
Support Services 20-217-200-XXX0170,7500
TOTAL TARA USED TO SUPPORT PROGRAMS 0170,7500
Vocational Education 20-XXX-XXX-XXX3,00000
Other Special Projects 20-XXX-XXX-XXX41500
Total State Projects 69,816252,2040
Federal Projects:
Title I 20-XXX-XXX-XXX123,702109,98191,272
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX271,175294,900250,665
Vocational Education 20-XXX-XXX-XXX28,88872,41061,550
Private Industry Council (JTPA) 20-XXX-XXX-XXX18,31100
Other Special Projects 20-XXX-XXX-XXX48,17769,31258,916
Total Federal Projects 490,253546,603462,403
TOTAL GRANTS AND ENTITLEMENTS 560,069798,807462,403
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,049,0371,049,1281,047,843
TOTAL REPAYMENT OF DEBT 1,049,0371,049,1281,047,843
Total Expenditures 19,289,57020,266,66622,097,724

 

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 Budget716,773643,483515,549365,759
  Repayment of Debt38,5582,71300
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1111
      Adult Education Programs0000
      Maintenance Reserve000417,223
      Legal Reserve523,275613,169338,7450
      Tuition Reserve0000
      Current Expense Emergency Reserve000182,879
  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 Cost9,95710,97810,74311,30812,062
Total Classroom Instruction5,9946,5796,3796,6437,060
Classroom-Salaries and Benefits5,5466,1675,9746,2086,420
Classroom-General Supplies and Textbooks322313223245382
Classroom-Purchased Services and Other12698183190258
Total Support Services8591,0611,0251,1911,373
Support Services-Salaries and Benefits7639689461,0471,271
Total Administrative Costs1,4221,5001,5181,5781,578
Administration-Salaries and Benefits1,2331,3141,3431,3961,440
Total Operations and Maintenance of Plant1,2061,3521,3421,3951,535
Operations & Maintenance of Plant-Salary & Ben.543619565587678
Total Food Services Costs200000
Total Extracurricular Costs447476469491506
Total Equipment Costs5253125670
Employee Benefits as a % of Salaries25.524.428.528.527.6

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.

 

Shared Services
  • CRHS participates in a consortium with 4 other districts to provide Regul
  • ar Ed transportaion in the most efficient manner.
  • We also participate through the Cooperative to provide Special Education
  • transportation in the most efficient manner.
  • We continue to seek opportunities to participate in cooperative arrangeme
  • nts to reduce costs.

 

Estimated Tax Rate Information
DEERFIELD
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,017,109 (A)
Estimated Net Taxable Valuation (as of 02/26/2008)183,451,765 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.5544 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,122,449 (D)
Estimated Net Taxable Valuation (as of 02/26/2008)183,451,765 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.6118 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,017,109 (G)
Estimated Equalized Valuation (as of 10/01/2007)244,065,846 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.4167 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,122,449 (J)
Estimated Equalized Valuation (as of 10/01/2007)244,065,846 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.4599 (L)
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FAIRFIELD TWP
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,261,872 (A)
Estimated Net Taxable Valuation (as of 02/26/2008)169,030,680 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.7465 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,392,562 (D)
Estimated Net Taxable Valuation (as of 02/26/2008)169,030,680 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.8239 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,261,872 (G)
Estimated Equalized Valuation (as of 10/01/2007)284,265,923 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.4439 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,392,562 (J)
Estimated Equalized Valuation (as of 10/01/2007)284,265,923 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.4899 (L)
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GREENWICH TWP
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy288,915 (A)
Estimated Net Taxable Valuation (as of 02/26/2008)63,006,214 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.4586 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy318,838 (D)
Estimated Net Taxable Valuation (as of 02/26/2008)63,006,214 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.5060 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy288,915 (G)
Estimated Equalized Valuation (as of 10/01/2007)72,063,366 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.4009 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy318,838 (J)
Estimated Equalized Valuation (as of 10/01/2007)72,063,366 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.4424 (L)
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HOPEWELL TWP
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,590,842 (A)
Estimated Net Taxable Valuation (as of 02/26/2008)231,087,147 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.6884 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,755,603 (D)
Estimated Net Taxable Valuation (as of 02/26/2008)231,087,147 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.7597 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,590,842 (G)
Estimated Equalized Valuation (as of 10/01/2007)360,758,358 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.4410 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,755,603 (J)
Estimated Equalized Valuation (as of 10/01/2007)360,758,358 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.4866 (L)
spacing
SHILOH BORO
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy153,844 (A)
Estimated Net Taxable Valuation (as of 02/26/2008)19,412,258 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.7925 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy169,778 (D)
Estimated Net Taxable Valuation (as of 02/26/2008)19,412,258 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.8746 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy153,844 (G)
Estimated Equalized Valuation (as of 10/01/2007)31,713,511 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.4851 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy169,778 (J)
Estimated Equalized Valuation (as of 10/01/2007)31,713,511 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.5353 (L)
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STOW CREEK TWP
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy378,702 (A)
Estimated Net Taxable Valuation (as of 02/26/2008)79,845,215 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.4743 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy417,923 (D)
Estimated Net Taxable Valuation (as of 02/26/2008)79,845,215 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.5234 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy378,702 (G)
Estimated Equalized Valuation (as of 10/01/2007)85,754,880 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.4416 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy417,923 (J)
Estimated Equalized Valuation (as of 10/01/2007)85,754,880 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.4873 (L)
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UPPER DEERFIELD TWP
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,903,151 (A)
Estimated Net Taxable Valuation (as of 02/26/2008)433,113,262 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.6703 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,203,826 (D)
Estimated Net Taxable Valuation (as of 02/26/2008)433,113,262 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.7397 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,903,151 (G)
Estimated Equalized Valuation (as of 10/01/2007)695,576,745 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.4174 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,203,826 (J)
Estimated Equalized Valuation (as of 10/01/2007)695,576,745 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.4606 (L)