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User Friendly Budgets
2008

CUMBERLAND - FAIRFIELD TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time493533574
spacing
Pupils on Roll - Special Full-Time767666
Private School Placements012
spacing
Pupils Sent to Other Districts-Reg Prog220
Pupils Sent to Other Dists-Spec Ed Prog11712
Pupils Received020

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 260,000 0
Transfers from Other Funds 10-5200 31,089 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 584,786 636,750 679,730
Tuition 10-1300 13,147 0 10,000
Interest Earned on Capital Reserve Funds 10-1XXX 487 50 50
Unrestricted Miscellaneous Revenues 10-1XXX 19,794 49,184 20,000
SUBTOTAL  618,214 685,984 709,780
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 2,557,544 2,557,544 0
Supplemental Core Curriculum Standards Aid 10-3112 334,465 334,465 0
Transportation Aid 10-3120 196,423 196,423 0
Special Education Aid 10-3130 298,817 298,817 0
Bilingual Education 10-3140 15,094 15,094 0
Stabilization Aid 10-3171 934,846 934,846 0
Extraordinary Aid 10-3131 13,742 0 15,000
Consolidated Aid 10-3195 60,236 60,236 0
Additional Formula Aid 10-3196 153,111 310,815 0
Other State Aids 10-3XXX 50,416 337,803 0
Categorical Special Education Aid 10-3132 0 0 272,449
Equalization Aid 10-3176 0 0 5,562,236
Categorical Security Aid 10-3177 0 0 174,648
Categorical Transportation Aid 10-3121 0 0 119,577
SUBTOTAL  4,614,694 5,046,043 6,143,910
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 4,147 0 3,000
SUBTOTAL  4,147 0 3,000
Adjustment for Prior Year Encumbrances  0 391 0
Actual Revenues (Over)/Under Expenditures  260,223 0 0
TOTAL OPERATING BUDGET  5,528,367 5,992,418 6,856,690
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 0 0 1,926
Distance Learning Network Aid - Pr Yr Carryover 20-3213 0 3,542 0
Early Childhood Program Aid 20-3211 450,579 451,418 0
Demonstrably Effective Program Aid 20-3212 251,810 254,850 0
Preschool Education Aid 20-3218 0 0 739,314
Other Restricted Entitlements 20-32XX 3,891 99,000 7,524
TOTAL REVENUES FROM STATE SOURCES  706,280 808,810 748,764
Revenues from Federal Sources:
Title I 20-4411-4416 388,134 284,048 238,162
I.D.E.A. Part B (Handicapped) 20-4420-4429 173,264 150,292 125,184
Other 20-4XXX 77,388 84,911 45,547
TOTAL REVENUES FROM FEDERAL SOURCES  638,786 519,251 408,893
TOTAL GRANTS AND ENTITLEMENTS  1,345,066 1,328,061 1,157,657
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 349,210 368,435 371,785
TOTAL REVENUES FROM LOCAL SOURCES  349,210 368,435 371,785
TOTAL LOCAL REPAYMENT OF DEBT  349,210 368,435 371,785
TOTAL REPAYMENT OF DEBT  349,210 368,435 371,785
TOTAL REVENUES/SOURCES  7,222,643 7,688,914 8,386,132

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,579,2831,705,3562,234,353
Special Education 11-2XX-100-XXX509,161562,953583,269
Basic Skills/Remedial 11-230-100-XXX199,106241,829305,441
Bilingual Education 11-240-100-XXX34,32245,40652,215
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX13,76421,67821,700
School Sponsored Athletics 11-402-100-XXX2,7528,53413,600
Community Services Programs/Operations 11-800-330-XXX9,07200
Support Services:
Tuition 11-000-100-XXX368,500430,103456,326
Attendance and Social Work Services 11-000-211-XXX20,1984,7002,700
Health Services 11-000-213-XXX33,73055,79162,210
Students - Related & Extraordinary 11-000-216,21740,51075,37591,830
Guidance 11-000-218-XXX108,733116,659137,190
Child Study Teams 11-000-219-XXX25,70030,16133,509
Improvement of Instructional Services 11-000-221-XXX63,44038,413121,365
Educational Media Services - School Library 11-000-222-XXX34,25749,67886,075
Instructional Staff Training Services 11-000-223-XXX9,26026,15645,199
General Administration 11-000-230-XXX258,508301,097310,866
School Administration 11-000-240-XXX183,777172,045142,043
Central Svcs & Admin Info Technology 11-000-25X-XXX180,695177,248207,880
Operation and Maintenance of Plant Services 11-000-26X-XXX558,004554,351607,729
Student Transportation Services 11-000-270-XXX479,171521,170529,807
Personal Services - Employee Benefits 11-XXX-XXX-2XX791,909853,665799,333
Total Support Services Expenditures 3,156,3923,406,6123,634,062
TOTAL GENERAL CURRENT EXPENSE 5,503,8525,992,3686,844,640
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60405050
Equipment 12-XXX-XXX-73X13,020012,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX11,49500
TOTAL CAPITAL EXPENDITURES 24,5155012,050
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 5,528,3675,992,4186,856,690
GRANTS AND ENTITLEMENTS
Early Childhood Program Aid:
Instruction 20-211-100-XXX285,154269,078512,629
Support Services 20-211-200-XXX165,425182,340228,611
TOTAL EARLY CHILDHOOD PROGRAM AID 450,579451,418741,240
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX164,216153,6150
Support Services 20-212-200-XXX87,594101,2350
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 251,810254,8500
Distance Learning Network Aid:
Facilities Acquisition and Construction Services 20-213-400-XXX03,5420
TOTAL DISTANCE LEARNING NETWORK AID 03,5420
Other State Projects:
Nonpublic Auxiliary Services 20-XXX-XXX-XXX3,45702,160
Nonpublic Handicapped Services 20-XXX-XXX-XXX003,864
Nonpublic Nursing Services 20-XXX-XXX-XXX001,500
Other Special Projects 20-XXX-XXX-XXX43499,0000
Total State Projects 706,280808,810748,764
Federal Projects:
Title I 20-XXX-XXX-XXX388,134284,048238,162
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX173,264150,292125,184
Other Special Projects 20-XXX-XXX-XXX77,38884,91145,547
Total Federal Projects 638,786519,251408,893
TOTAL GRANTS AND ENTITLEMENTS 1,345,0661,328,0611,157,657
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX349,210368,435371,785
TOTAL REPAYMENT OF DEBT 349,210368,435371,785
Total Expenditures 7,222,6437,688,9148,386,132

 

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 Budget604,547357,331250,000250,000
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve78,01478,50178,55178,601
      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 Cost10,1379,2179,7279,43010,308
Total Classroom Instruction6,3775,8806,3596,0516,882
Classroom-Salaries and Benefits6,1145,6186,0715,7396,450
Classroom-General Supplies and Textbooks214213243238233
Classroom-Purchased Services and Other49494674199
Total Support Services1,4651,0511,0831,1641,223
Support Services-Salaries and Benefits1,3629679601,0331,023
Total Administrative Costs1,3611,2391,2541,2211,171
Administration-Salaries and Benefits985845753792819
Total Operations and Maintenance of Plant856983965931966
Operations & Maintenance of Plant-Salary & Ben.13511510610294
Total Food Services Costs00000
Total Extracurricular Costs3934625963
Total Equipment Costs76220619
Employee Benefits as a % of Salaries28.924.725.925.421

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
  • 1. Gas consortium with Pittsgrove Twp. School district
  • 2. Paper purchasing consortium with Pittsgrove Twp. School district
  • 3. Reg. Ed. Transportation consortium with Upper Deerfield Sch. District
  • 4. Spec. Ed. Transportation consortium with Cumb. Cty. Educ. Coop with
  • Cumb. Cty. Voc./Tech. School District
  • 5. Non-Public School Services with Salem Cty. Special Services
  • 6. Non-Medical Insurances with Gloucester/Salem Joint Insurance Fund
  • 7. Custodial Services with Pittsgrove Twp. School District
  • 8. Long Distance Telephone with ACC cooperative
  • 9. Environmental/Safety Regulatory Training with Gloucester/Salem JIF
  • 10. Recyclable Trash with Cumberland County Improvement Authority
  • 11. Non Public Transportation with Cumberland Cty. Regional H.S.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy679,730 (A)
Estimated Net Taxable Valuation (as of 02/20/2008)168,888,432 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.4025 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,051,515 (D)
Estimated Net Taxable Valuation (as of 02/20/2008)168,888,432 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.6226 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy679,730 (G)
Estimated Equalized Valuation (as of 10/01/2007)284,265,923 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.2391 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,051,515 (J)
Estimated Equalized Valuation (as of 10/01/2007)284,265,923 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.3699 (L)