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User Friendly Budgets
2009

CUMBERLAND - DEERFIELD TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time312337339
spacing
Pupils on Roll - Special Full-Time403737
Private School Placements432
spacing
Pupils Sent to Other Dists-Spec Ed Prog335
Pupils Received111

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 75,517 147,211
Revenues from Local Sources:
Local Tax Levy 10-1210 2,084,272 2,119,361 2,139,361
Tuition 10-1300 11,357 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 32,356 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 3,867 21,000 10,000
SUBTOTAL  2,131,852 2,140,361 2,149,361
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 1,335,391 0 0
Transportation Aid 10-3120 75,166 0 0
Special Education Aid 10-3130 167,807 0 0
Stabilization Aid 10-3171 56,084 0 0
Consolidated Aid 10-3195 35,878 0 0
Additional Formula Aid 10-3196 119,258 0 0
Other State Aids 10-3XXX 153,381 0 0
Categorical Special Education Aid 10-3132 0 161,870 175,445
Equalization Aid 10-3176 0 2,079,823 2,169,548
Categorical Security Aid 10-3177 0 66,568 74,267
Categorical Transportation Aid 10-3121 0 73,486 81,574
SUBTOTAL  1,942,965 2,381,747 2,500,834
Adjustment for Prior Year Encumbrances  0 26,960 0
Actual Revenues (Over)/Under Expenditures  -108,445 0 0
TOTAL OPERATING BUDGET  3,966,372 4,624,585 4,797,406
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 50,000 0 0
Revenues from State Sources:
Early Childhood Program Aid 20-3211 191,850 0 0
Demonstrably Effective Program Aid 20-3212 121,762 0 0
Preschool Education Aid 20-3218 0 95,854 102,480
Other Restricted Entitlements 20-32XX 34,000 0 0
TOTAL REVENUES FROM STATE SOURCES  347,612 95,854 102,480
Revenues from Federal Sources:
Title I 20-4411-4416 71,113 99,657 99,657
I.D.E.A. Part B (Handicapped) 20-4420-4429 0 88,086 88,086
Other 20-4XXX 137,453 37,625 30,243
TOTAL REVENUES FROM FEDERAL SOURCES  208,566 225,368 217,986
TOTAL GRANTS AND ENTITLEMENTS  606,178 321,222 320,466
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 3,907 0
Revenues from Local Sources:
Local Tax Levy 40-1210 261,859 281,010 276,596
TOTAL REVENUES FROM LOCAL SOURCES  261,859 281,010 276,596
Revenues from State Sources:
Debt Service Aid Type II 40-3160 153,122 182,190 175,535
TOTAL LOCAL REPAYMENT OF DEBT  414,981 467,107 452,131
TOTAL REPAYMENT OF DEBT  414,981 467,107 452,131
TOTAL REVENUES/SOURCES  4,987,531 5,412,914 5,570,003

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,222,6481,455,6011,480,704
Special Education 11-2XX-100-XXX315,379345,998322,419
Basic Skills/Remedial 11-230-100-XXX82,940126,290131,594
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX7,0354,1004,100
School Sponsored Athletics 11-402-100-XXX9,2989,85010,010
Support Services:
Tuition 11-000-100-XXX208,421257,078230,000
Attendance and Social Work Services 11-000-211-XXX0675675
Health Services 11-000-213-XXX51,43854,74155,368
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21756,51234,40540,550
Guidance 11-000-218-XXX2,4741,7001,550
Child Study Teams 11-000-219-XXX109,521155,456175,305
Improvement of Instructional Services 11-000-221-XXX3,2556,46411,457
Educational Media Services - School Library 11-000-222-XXX71,38874,11856,112
Instructional Staff Training Services 11-000-223-XXX1,9614,5003,250
General Administration 11-000-230-XXX244,860278,281258,029
School Administration 11-000-240-XXX72,46795,86887,745
Central Svcs & Admin Info Technology 11-000-25X-XXX121,697141,711153,129
Deposit to Maintenance Reserve 10-6060060,121
Operation and Maintenance of Plant Services 11-000-26X-XXX437,418502,458515,872
Student Transportation Services 11-000-270-XXX331,785324,214338,704
Personal Services - Employee Benefits 11-XXX-XXX-2XX591,281705,498787,543
Food Services 11-000-310-XXX010,00010,000
Total Support Services Expenditures 2,304,4782,647,1672,725,289
TOTAL GENERAL CURRENT EXPENSE 3,941,7784,589,0064,734,237
CAPITAL EXPENDITURES
Facilities Acquisition and Construction Services 12-000-4XX-XXX24,59435,57963,169
TOTAL CAPITAL EXPENDITURES 24,59435,57963,169
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 3,966,3724,624,5854,797,406
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX50,00000
Early Childhood Program Aid:
Instruction 20-218-100-XXX144,83570,91176,530
Support Services 20-218-200-XXX47,01524,94325,950
TOTAL PRESCHOOL EDUCATION AID 191,85095,854102,480
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX99,19300
Support Services 20-212-200-XXX22,56900
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 121,76200
Other State Projects:
Instruction 20-217-100-XXX25,91100
Support Services 20-217-200-XXX8,08900
TOTAL TARA USED TO SUPPORT PROGRAMS 34,00000
Total State Projects 347,61295,854102,480
Federal Projects:
Title I 20-XXX-XXX-XXX71,11399,65799,657
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX088,08688,086
Other Special Projects 20-XXX-XXX-XXX137,45337,62530,243
Total Federal Projects 208,566225,368217,986
TOTAL GRANTS AND ENTITLEMENTS 606,178321,222320,466
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX414,981467,107452,131
TOTAL REPAYMENT OF DEBT 414,981467,107452,131
Total Expenditures 4,987,5315,412,9145,570,003

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/07
Audited
Balance
6/30/08
Estimated
Balance
6/30/09
Estimated
Balance
6/30/10
Unreserved:
  General Operating Budget264,783307,677281,641250,000
  Repayment of Debt3,9083,90800
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve6666
      Adult Education Programs0000
      Maintenance Reserve19,75059,75059,750119,871
      Legal Reserve150,598165,051115,5700
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2006-07
Actual
2007-08
Actual
2008-09
Original
Budget
2008-09
Revised
Budget
2009-10
Proposed
Budget
Total Comparative Per Pupil Cost9,62710,40911,30710,94311,191
Total Classroom Instruction6,1906,5637,0016,7846,956
Classroom-Salaries and Benefits5,8836,3156,6656,4766,657
Classroom-General Supplies and Textbooks219186248225216
Classroom-Purchased Services and Other8862878383
Total Support Services9411,1121,1841,1321,172
Support Services-Salaries and Benefits8809901,066942912
Total Administrative Costs1,2381,4091,6121,5661,561
Administration-Salaries and Benefits8609421,036971970
Total Operations and Maintenance of Plant1,2231,2681,4351,3871,422
Operations & Maintenance of Plant-Salary & Ben.176191202195207
Total Food Services Costs00282727
Total Extracurricular Costs4557494749
Total Equipment Costs00000
Employee Benefits as a % of Salaries23.526.628.428.631.8

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2009 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 2008-09 revised appropriations and 2009-10 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
  • Joint Pupil Consortium: Regular Student and Pre- School Busing
  • Cumberland County Board of Vocational- Technical Education: Special
  • Education Student Busing
  • Salem County Special Services School District: Business Administrator/
  • Board Secretary Services; Speech Services
  • Deerfield Twp. and Upper Deerfield School District: Shared Music Teacher
  • Deerfield Twp. and Stow Creek School Districts: Shared Child Study Team
  • Pittsgrove Twp. School District: AHERA (PARS); Joint Paper Purchasing;
  • GCA Custodial Services
  • Cumberland County AV Commission: Audio- Visual Materials
  • GRINSPEC Consulting: Medical and Dental Insurances
  • ERIC South: Insurance (Liability; E&O, etc.) (NJSBAIG)
  • Gloucester County Special Services School District: Accounting Software/
  • Licensing
  • Millville School District: Medical/Maintenance Supplies
  • Pittsgrove Twp. School District: S- 1 operator; potable water management
  • Pittsgrove Twp. School District: Natural Gas Consortium
  • Xtel Communications: Telephone Services
  • SJTP: Technology Networking
  • Quinton Twp. School District: Special Education Tuition/Services
  • Pittsgrove Twp. School District/Sodexho: Food Service
  • Pittsgrove Twp. School District/Edvocate: Food Service and Custodial
  • Contract Monitoring

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,139,361 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)183,451,765 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.1662 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,415,957 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)183,451,765 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.3169 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,139,361 (G)
Estimated Equalized Valuation (as of 10/01/2008)225,027,408 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.9507 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,415,957 (J)
Estimated Equalized Valuation (as of 10/01/2008)225,027,408 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.0736 (L)