>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>CUMBERLAND  >>SHILOH BORO

User Friendly Budgets
2008

CUMBERLAND - SHILOH BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time4600
spacing
Pupils on Roll - Special Full-Time300
spacing
Pupils Sent to Other Districts-Reg Prog113939
Pupils Sent to Other Dists-Spec Ed Prog155
Pupils Received1100

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 61,458 25,000
Revenues from Local Sources:
Local Tax Levy 10-1210 257,826 137,924 138,126
Tuition 10-1300 30,192 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 25 25 25
Unrestricted Miscellaneous Revenues 10-1XXX 8,937 10,000 10,000
SUBTOTAL  296,980 147,949 148,151
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 295,723 295,723 0
Supplemental Core Curriculum Standards Aid 10-3112 7,124 7,124 0
Transportation Aid 10-3120 1,225 1,225 0
Special Education Aid 10-3130 10,448 10,448 0
Stabilization Aid 10-3171 24,042 24,042 0
Consolidated Aid 10-3195 6,144 6,144 0
Additional Formula Aid 10-3196 10,397 21,106 0
Other State Aids 10-3XXX 5,449 10,956 0
Categorical Special Education Aid 10-3132 0 0 20,234
Equalization Aid 10-3176 0 0 212,328
Categorical Security Aid 10-3177 0 0 4,736
Adjustment Aid 10-3178 0 0 126,746
Categorical Transportation Aid 10-3121 0 0 24,461
SUBTOTAL  360,552 376,768 388,505
Adjustment for Prior Year Encumbrances  0 2,596 0
Actual Revenues (Over)/Under Expenditures  39,054 0 0
TOTAL OPERATING BUDGET  696,586 588,771 561,656
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Distance Learning Network Aid - Pr Yr Carryover 20-3213 1,170 0 0
Instructional Supplement Aid - Pr Yr Carryover 20-3214 1,848 0 0
Instructional Supplement Aid 20-3214 0 1,869 0
Other Restricted Entitlements 20-32XX 6,361 0 0
TOTAL REVENUES FROM STATE SOURCES  9,379 1,869 0
Revenues from Federal Sources:
Title I 20-4411-4416 1,642 0 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 12,533 10,655 9,057
Other 20-4XXX 22,472 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  36,647 10,655 9,057
TOTAL GRANTS AND ENTITLEMENTS  46,026 12,524 9,057
TOTAL REVENUES/SOURCES  742,612 601,295 570,713

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX233,6622,4060
Special Education 11-2XX-100-XXX38,99300
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX5,62500
School Sponsored Athletics 11-402-100-XXX3800
Support Services:
Tuition 11-000-100-XXX77,029429,255424,556
Health Services 11-000-213-XXX48,7582000
Students - Related & Extraordinary 11-000-216,2174,03600
Guidance 11-000-218-XXX1,19400
Child Study Teams 11-000-219-XXX10,00000
Educational Media Services - School Library 11-000-222-XXX575575575
Instructional Staff Training Services 11-000-223-XXX1,44200
General Administration 11-000-230-XXX70,98220,87522,000
School Administration 11-000-240-XXX9,8596000
Central Svcs & Admin Info Technology 11-000-25X-XXX28,24530,50030,500
Operation and Maintenance of Plant Services 11-000-26X-XXX76,10470,13063,000
Student Transportation Services 11-000-270-XXX22,81020,85518,000
Personal Services - Employee Benefits 11-XXX-XXX-2XX53,4846,8003,000
Food Services 11-000-310-XXX13,7506,5500
Total Support Services Expenditures 418,268586,340561,631
TOTAL GENERAL CURRENT EXPENSE 696,586588,746561,631
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60402525
TOTAL CAPITAL EXPENDITURES 02525
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 696,586588,771561,656
GRANTS AND ENTITLEMENTS
Distance Learning Network Aid:
Support Services 20-213-200-XXX1,17000
TOTAL DISTANCE LEARNING NETWORK AID 1,17000
Instructional Supplement Aid:
Instruction 20-214-100-XXX1,8481,8690
TOTAL INSTRUCTIONAL SUPPLEMENT AID 1,8481,8690
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX6,36100
Total State Projects 9,3791,8690
Federal Projects:
Title I 20-XXX-XXX-XXX1,64200
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX12,53310,6559,057
Other Special Projects 20-XXX-XXX-XXX22,47200
Total Federal Projects 36,64710,6559,057
TOTAL GRANTS AND ENTITLEMENTS 46,02612,5249,057
REPAYMENT OF DEBT
Total Expenditures 742,612601,295570,713

 

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 Budget125,234115,894134,941109,941
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve5,0515,0765,1015,126
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve81,32650,50500
      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 Cost8,75813,159000
Total Classroom Instruction5,1776,889000
Classroom-Salaries and Benefits4,8306,552000
Classroom-General Supplies and Textbooks305256000
Classroom-Purchased Services and Other4381000
Total Support Services6131,697000
Support Services-Salaries and Benefits3181,314000
Total Administrative Costs1,6822,459000
Administration-Salaries and Benefits1,2601,815000
Total Operations and Maintenance of Plant1,1901,684000
Operations & Maintenance of Plant-Salary & Ben.321385000
Total Food Services Costs0302000
Total Extracurricular Costs96129000
Total Equipment Costs00000
Employee Benefits as a % of Salaries12.31320.617.911.1

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
  • The Shiloh Budget reflects an interlocal agreement with Hopewell Township
  • for the education of its resident students. Included in this agreement
  • is membership is the Child Study Team Consortium and transportation
  • expenses.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy138,126 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)19,430,642 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.7109 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy138,126 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)19,430,642 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.7109 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy138,126 (G)
Estimated Equalized Valuation (as of 10/01/2007)31,713,511 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.4355 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy138,126 (J)
Estimated Equalized Valuation (as of 10/01/2007)31,713,511 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.4355 (L)