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User Friendly Budgets
2008

CUMBERLAND - GREENWICH TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time667468
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Pupils on Roll - Special Full-Time1289
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Pupils Sent to Other Dists-Spec Ed Prog012
Pupils Received780

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 16,164 72,000
Revenues from Local Sources:
Local Tax Levy 10-1210 745,271 766,582 797,245
Tuition 10-1300 35,862 15,000 10,000
Interest Earned on Capital Reserve Funds 10-1XXX 9,832 10 0
Unrestricted Miscellaneous Revenues 10-1XXX 2,193 7,000 12,000
SUBTOTAL  793,158 788,592 819,245
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 234,687 234,687 0
Transportation Aid 10-3120 33,124 33,124 0
Special Education Aid 10-3130 69,845 69,845 0
Bilingual Education 10-3140 4,636 4,636 0
Consolidated Aid 10-3195 8,007 8,007 0
Additional Formula Aid 10-3196 8,175 21,338 0
Other State Aids 10-3XXX 6,070 19,131 0
Categorical Special Education Aid 10-3132 0 0 32,468
Equalization Aid 10-3176 0 0 189,879
Categorical Security Aid 10-3177 0 0 8,008
Adjustment Aid 10-3178 0 0 218,377
Categorical Transportation Aid 10-3121 0 0 16,484
SUBTOTAL  364,544 390,768 465,216
Adjustment for Prior Year Encumbrances  0 2,103 0
Actual Revenues (Over)/Under Expenditures  -58,498 0 0
TOTAL OPERATING BUDGET  1,099,204 1,197,627 1,356,461
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Early Childhood Program Aid 20-3211 48,249 48,584 0
Demonstrably Effective Program Aid 20-3212 31,672 31,719 0
Preschool Education Aid 20-3218 0 0 14,977
TOTAL REVENUES FROM STATE SOURCES  79,921 80,303 14,977
Revenues from Federal Sources:
Title I 20-4411-4416 27,949 21,879 13,638
I.D.E.A. Part B (Handicapped) 20-4420-4429 18,405 16,250 18,109
Other 20-4XXX 15,206 5,951 5,353
TOTAL REVENUES FROM FEDERAL SOURCES  61,560 44,080 37,100
TOTAL GRANTS AND ENTITLEMENTS  141,481 124,383 52,077
TOTAL REVENUES/SOURCES  1,240,685 1,322,010 1,408,538

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX452,760443,667548,939
Special Education 11-2XX-100-XXX67,93782,25974,718
Basic Skills/Remedial 11-230-100-XXX8,30519,62116,990
Bilingual Education 11-240-100-XXX4,6364,6360
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX7891,9082,900
School Sponsored Athletics 11-402-100-XXX8182,0252,025
Support Services:
Tuition 11-000-100-XXX25,36255,49266,625
Attendance and Social Work Services 11-000-211-XXX8,0265,0189,643
Health Services 11-000-213-XXX9,11543,87746,072
Students - Related & Extraordinary 11-000-216,21716,55015,76016,150
Child Study Teams 11-000-219-XXX21,0447,8048,856
Educational Media Services - School Library 11-000-222-XXX1,8362,2592,777
Instructional Staff Training Services 11-000-223-XXX1,0062,0002,000
General Administration 11-000-230-XXX68,38460,83968,060
School Administration 11-000-240-XXX20,72526,01223,318
Central Svcs & Admin Info Technology 11-000-25X-XXX16,44217,30017,400
Operation and Maintenance of Plant Services 11-000-26X-XXX143,736146,094149,576
Student Transportation Services 11-000-270-XXX44,47355,76688,500
Personal Services - Employee Benefits 11-XXX-XXX-2XX160,903180,741152,277
Food Services 11-000-310-XXX26,35724,53925,803
Total Support Services Expenditures 563,959643,501677,057
TOTAL GENERAL CURRENT EXPENSE 1,099,2041,197,6171,322,629
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040100
Facilities Acquisition and Construction Services 12-000-4XX-XXX0033,832
TOTAL CAPITAL EXPENDITURES 01033,832
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 1,099,2041,197,6271,356,461
GRANTS AND ENTITLEMENTS
Early Childhood Program Aid:
Instruction 20-211-100-XXX38,82839,59014,977
Support Services 20-211-200-XXX9,4218,9940
TOTAL EARLY CHILDHOOD PROGRAM AID 48,24948,58414,977
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX28,79330,0890
Support Services 20-212-200-XXX2,8791,6300
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 31,67231,7190
Other State Projects:
Total State Projects 79,92180,30314,977
Federal Projects:
Title I 20-XXX-XXX-XXX27,94921,87913,638
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX18,40516,25018,109
Other Special Projects 20-XXX-XXX-XXX15,2065,9515,353
Total Federal Projects 61,56044,08037,100
TOTAL GRANTS AND ENTITLEMENTS 141,481124,38352,077
REPAYMENT OF DEBT
Total Expenditures 1,240,6851,322,0101,408,538

 

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 Budget101,267190,163173,999101,999
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve20,61020,62020,63020,630
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve27,734000
      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 Cost12,61814,10615,24514,22815,357
Total Classroom Instruction7,9209,4499,8079,40410,492
Classroom-Salaries and Benefits7,5058,9129,2298,9979,709
Classroom-General Supplies and Textbooks267351354245338
Classroom-Purchased Services and Other149187224162445
Total Support Services1,3468981,5471,2241,110
Support Services-Salaries and Benefits8533641,035873715
Total Administrative Costs1,5471,5551,5701,4461,413
Administration-Salaries and Benefits1,0821,051930857750
Total Operations and Maintenance of Plant1,4561,8421,9361,7971,943
Operations & Maintenance of Plant-Salary & Ben.2669817465
Total Food Services Costs299335323299335
Total Extracurricular Costs3326625764
Total Equipment Costs00000
Employee Benefits as a % of Salaries25.925.427.525.821.2

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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
  • **Purchase Business Services from Oldmans Twp (Salem County)
  • **Purchase Technology Instructor Services from Stow Creek (Cumb County)
  • **Purchase Custodial Services from Oldmans Twp (Salem County)
  • **Purchase CST services from Deerfield Twp (Cumb County)
  • **Purchase Transportation Services for Special Educ from the Cumberland
  • County Transportation Co-Op (Cumb County)

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy797,245 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)62,572,212 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.2741 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy797,245 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)62,572,212 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.2741 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy797,245 (G)
Estimated Equalized Valuation (as of 10/01/2007)72,063,366 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.1063 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy797,245 (J)
Estimated Equalized Valuation (as of 10/01/2007)72,063,366 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.1063 (L)