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User Friendly Budgets
2009

CUMBERLAND - FAIRFIELD TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time533567590
spacing
Pupils on Roll - Special Full-Time765555
Private School Placements111
spacing
Pupils Sent to Other Districts-Reg Prog212
Pupils Sent to Other Dists-Spec Ed Prog7135
Pupils Received211

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 0 71,020
Transfers from Other Funds 10-5200 19,421 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 636,750 679,730 696,863
Tuition 10-1300 2,632 10,000 10,000
Interest Earned on Capital Reserve Funds 10-1XXX 2,355 50 50
Unrestricted Miscellaneous Revenues 10-1XXX 0 20,000 462,513
SUBTOTAL  641,737 709,780 1,169,426
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 2,557,544 0 0
Supplemental Core Curriculum Standards Aid 10-3112 334,465 0 0
Transportation Aid 10-3120 196,423 0 0
Special Education Aid 10-3130 298,817 0 0
Bilingual Education 10-3140 15,094 0 0
Stabilization Aid 10-3171 934,846 0 0
Extraordinary Aid 10-3131 2,362 15,000 13,860
Consolidated Aid 10-3195 60,236 0 0
Additional Formula Aid 10-3196 310,815 0 0
Other State Aids 10-3XXX 344,023 0 0
Categorical Special Education Aid 10-3132 0 272,449 278,063
Equalization Aid 10-3176 0 5,562,236 5,418,596
Categorical Security Aid 10-3177 0 174,648 174,956
Adjustment Aid 10-3178 0 0 86,129
Categorical Transportation Aid 10-3121 0 119,577 171,166
SUBTOTAL  5,054,625 6,143,910 6,142,770
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 3,000 19,518
SUBTOTAL  0 3,000 19,518
Actual Revenues (Over)/Under Expenditures  10,348 0 0
TOTAL OPERATING BUDGET  5,726,131 6,856,690 7,402,734
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 3,000 0 0
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 0 1,926 13,982
Preschool Education Aid - Pr Yr Carryover 20-3218 3,542 0 0
Early Childhood Program Aid 20-3211 437,436 0 0
Demonstrably Effective Program Aid 20-3212 254,850 0 0
Preschool Education Aid 20-3218 0 741,240 926,645
Other Restricted Entitlements 20-32XX 99,000 7,524 7,524
TOTAL REVENUES FROM STATE SOURCES  794,828 750,690 948,151
Revenues from Federal Sources:
Title I 20-4411-4416 260,212 238,162 281,385
I.D.E.A. Part B (Handicapped) 20-4420-4429 181,861 125,184 161,769
Other 20-4XXX 76,153 45,547 58,052
TOTAL REVENUES FROM FEDERAL SOURCES  518,226 408,893 501,206
TOTAL GRANTS AND ENTITLEMENTS  1,316,054 1,159,583 1,449,357
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 368,435 371,785 369,785
TOTAL REVENUES FROM LOCAL SOURCES  368,435 371,785 369,785
TOTAL LOCAL REPAYMENT OF DEBT  368,435 371,785 369,785
TOTAL REPAYMENT OF DEBT  368,435 371,785 369,785
TOTAL REVENUES/SOURCES  7,410,620 8,388,058 9,221,876

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,749,5712,234,3532,255,346
Special Education 11-2XX-100-XXX505,488583,269739,246
Basic Skills/Remedial 11-230-100-XXX178,439305,441202,058
Bilingual Education 11-240-100-XXX36,23152,21555,260
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX17,64921,55021,700
School Sponsored Athletics 11-402-100-XXX8,93513,60013,100
Before/After School Programs 11-421-XXX-XXX0041,312
Support Services:
Tuition 11-000-100-XXX418,562456,326251,577
Attendance and Social Work Services 11-000-211-XXX03342,700
Health Services 11-000-213-XXX53,49357,44356,730
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21759,787105,333114,870
Guidance 11-000-218-XXX110,642147,689103,664
Child Study Teams 11-000-219-XXX31,44331,50936,266
Improvement of Instructional Services 11-000-221-XXX27,87282,911109,736
Educational Media Services - School Library 11-000-222-XXX31,40887,99195,201
Instructional Staff Training Services 11-000-223-XXX25,69642,76845,729
General Administration 11-000-230-XXX270,388310,866287,015
School Administration 11-000-240-XXX138,393172,293190,759
Central Svcs & Admin Info Technology 11-000-25X-XXX181,134201,880227,410
Operation and Maintenance of Plant Services 11-000-26X-XXX692,253607,729679,187
Student Transportation Services 11-000-270-XXX488,626529,807500,160
Personal Services - Employee Benefits 11-XXX-XXX-2XX700,121799,333768,658
Total Support Services Expenditures 3,229,8183,634,2123,469,662
TOTAL GENERAL CURRENT EXPENSE 5,726,1316,844,6406,797,684
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60405050
Equipment 12-XXX-XXX-73X012,0005,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX00600,000
TOTAL CAPITAL EXPENDITURES 012,050605,050
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 5,726,1316,856,6907,402,734
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX3,00000
Early Childhood Program Aid:
Instruction 20-218-100-XXX263,792512,629547,150
Support Services 20-218-200-XXX173,644230,537366,157
Facilities Acquisition and Construction Services 20-218-400-XXX0027,320
TOTAL PRESCHOOL EDUCATION AID 437,436743,166940,627
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX153,61500
Support Services 20-212-200-XXX101,23500
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 254,85000
Distance Learning Network Aid:
Support Services 20-213-200-XXX3,54200
TOTAL DISTANCE LEARNING NETWORK AID 3,54200
Other State Projects:
Nonpublic Auxiliary Services 20-XXX-XXX-XXX02,1602,160
Nonpublic Handicapped Services 20-XXX-XXX-XXX03,8643,864
Nonpublic Nursing Services 20-XXX-XXX-XXX01,5001,500
Other Special Projects 20-XXX-XXX-XXX99,00000
Total State Projects 794,828750,690948,151
Federal Projects:
Title I 20-XXX-XXX-XXX260,212238,162281,385
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX181,861125,184161,769
Other Special Projects 20-XXX-XXX-XXX76,15345,54758,052
Total Federal Projects 518,226408,893501,206
TOTAL GRANTS AND ENTITLEMENTS 1,316,0541,159,5831,449,357
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX368,435371,785369,785
TOTAL REPAYMENT OF DEBT 368,435371,785369,785
Total Expenditures 7,410,6208,388,0589,221,876

 

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 Budget346,554257,279257,279257,279
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve78,50180,85680,90680,956
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve071,02071,0200
      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 Cost9,2179,10210,30810,61010,786
Total Classroom Instruction5,8805,7526,8827,0767,028
Classroom-Salaries and Benefits5,6185,5076,4506,6316,659
Classroom-General Supplies and Textbooks213170233240235
Classroom-Purchased Services and Other4974199205133
Total Support Services1,0511,0201,2231,2171,388
Support Services-Salaries and Benefits9679061,0231,0251,128
Total Administrative Costs1,2391,1141,1711,2531,237
Administration-Salaries and Benefits845783819902913
Total Operations and Maintenance of Plant9831,1619669941,068
Operations & Maintenance of Plant-Salary & Ben.115100949795
Total Food Services Costs00000
Total Extracurricular Costs3453636561
Total Equipment Costs220191950
Employee Benefits as a % of Salaries24.721.82120.919.2

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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
  • 1. Gas consortium with Pittsgrove Twp. School district
  • 2. Paper surchasing consortium with Pittsgrove Twp. School district
  • 3. Special Education Transportation consortium with Cumberland County Ed
  • ucation Cooperative wth Cumb.Cty.Voc./Tech. School District
  • 4. Regular Education Transportation consortium with Upper Deerfield Sch.
  • 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 Imporvement Authority
  • 11. Non-Public Transportation with Cumberland Cty. Regional H.S.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy696,863 (A)
Estimated Net Taxable Valuation (as of 01/10/2009)171,326,628 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.4067 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,066,648 (D)
Estimated Net Taxable Valuation (as of 01/10/2009)171,326,628 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.6226 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy696,863 (G)
Estimated Equalized Valuation (as of 10/01/2008)319,998,278 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.2178 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,066,648 (J)
Estimated Equalized Valuation (as of 10/01/2008)319,998,278 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.3333 (L)