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User Friendly Budgets
2009

CUMBERLAND - GREENWICH TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time747561
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Pupils on Roll - Special Full-Time8105
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Pupils Sent to Other Dists-Spec Ed Prog111
Pupils Received8104

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 72,000 30,000
Revenues from Local Sources:
Local Tax Levy 10-1210 766,582 797,245 811,917
Tuition 10-1300 16,200 10,000 10,000
Unrestricted Miscellaneous Revenues 10-1XXX 12,472 12,000 12,000
SUBTOTAL  795,254 819,245 833,917
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 234,687 0 0
Transportation Aid 10-3120 33,124 0 0
Special Education Aid 10-3130 69,845 0 0
Bilingual Education 10-3140 4,636 0 0
Consolidated Aid 10-3195 8,007 0 0
Additional Formula Aid 10-3196 21,338 0 0
Other State Aids 10-3XXX 20,059 0 0
Categorical Special Education Aid 10-3132 0 32,468 36,413
Equalization Aid 10-3176 0 189,879 207,265
Categorical Security Aid 10-3177 0 8,008 9,078
Adjustment Aid 10-3178 0 218,377 192,068
Categorical Transportation Aid 10-3121 0 16,484 20,392
SUBTOTAL  391,696 465,216 465,216
Adjustment for Prior Year Encumbrances  0 7,571 0
Actual Revenues (Over)/Under Expenditures  -22,012 0 0
TOTAL OPERATING BUDGET  1,164,938 1,364,032 1,329,133
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Early Childhood Program Aid 20-3211 48,278 0 0
Demonstrably Effective Program Aid 20-3212 28,961 0 0
Preschool Education Aid 20-3218 0 14,977 15,477
TOTAL REVENUES FROM STATE SOURCES  77,239 14,977 15,477
Revenues from Federal Sources:
Title I 20-4411-4416 16,894 13,638 13,638
I.D.E.A. Part B (Handicapped) 20-4420-4429 18,109 18,109 18,109
Other 20-4XXX 16,277 5,353 5,353
TOTAL REVENUES FROM FEDERAL SOURCES  51,280 37,100 37,100
TOTAL GRANTS AND ENTITLEMENTS  128,519 52,077 52,577
TOTAL REVENUES/SOURCES  1,293,457 1,416,109 1,381,710

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX435,676549,228398,922
Special Education 11-2XX-100-XXX82,31674,718131,230
Basic Skills/Remedial 11-230-100-XXX19,94716,99056,307
Bilingual Education 11-240-100-XXX4,63600
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX1,8602,9002,900
School Sponsored Athletics 11-402-100-XXX1,3342,0251,930
Support Services:
Tuition 11-000-100-XXX45,96366,62548,500
Attendance and Social Work Services 11-000-211-XXX4,7079,6439,643
Health Services 11-000-213-XXX44,46446,07248,722
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21717,28816,93019,000
Child Study Teams 11-000-219-XXX7,2338,85610,705
Improvement of Instructional Services 11-000-221-XXX0064,099
Educational Media Services - School Library 11-000-222-XXX1,1043,0392,777
Instructional Staff Training Services 11-000-223-XXX5462,0002,000
General Administration 11-000-230-XXX58,85568,06057,481
School Administration 11-000-240-XXX25,60523,3188,637
Central Svcs & Admin Info Technology 11-000-25X-XXX17,01917,40015,900
Operation and Maintenance of Plant Services 11-000-26X-XXX138,679155,816196,405
Student Transportation Services 11-000-270-XXX72,52888,50065,342
Personal Services - Employee Benefits 11-XXX-XXX-2XX159,692152,277162,962
Food Services 11-000-310-XXX25,48625,80325,671
Total Support Services Expenditures 619,169684,339737,844
TOTAL GENERAL CURRENT EXPENSE 1,164,9381,330,2001,329,133
CAPITAL EXPENDITURES
Facilities Acquisition and Construction Services 12-000-4XX-XXX033,8320
TOTAL CAPITAL EXPENDITURES 033,8320
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 1,164,9381,364,0321,329,133
GRANTS AND ENTITLEMENTS
Early Childhood Program Aid:
Instruction 20-218-100-XXX38,81014,97715,477
Support Services 20-218-200-XXX9,46800
TOTAL PRESCHOOL EDUCATION AID 48,27814,97715,477
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX27,33100
Support Services 20-212-200-XXX1,63000
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 28,96100
Other State Projects:
Total State Projects 77,23914,97715,477
Federal Projects:
Title I 20-XXX-XXX-XXX16,89413,63813,638
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX18,10918,10918,109
Other Special Projects 20-XXX-XXX-XXX16,2775,3535,353
Total Federal Projects 51,28037,10037,100
TOTAL GRANTS AND ENTITLEMENTS 128,51952,07752,577
Total Expenditures 1,293,4571,416,1091,381,710

 

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 Budget190,163206,697134,697104,697
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve20,62020,63020,63020,630
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0000
      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 Cost14,10613,91915,35714,00118,648
Total Classroom Instruction9,4499,15010,4929,50811,079
Classroom-Salaries and Benefits8,9128,4569,7098,79510,130
Classroom-General Supplies and Textbooks351262338309394
Classroom-Purchased Services and Other187432446404555
Total Support Services8981,2591,1101,0182,820
Support Services-Salaries and Benefits3641,0947156472,287
Total Administrative Costs1,5551,4151,4131,2801,279
Administration-Salaries and Benefits1,051828750679185
Total Operations and Maintenance of Plant1,8421,7321,9431,8332,994
Operations & Maintenance of Plant-Salary & Ben.6972655994
Total Food Services Costs335316335304389
Total Extracurricular Costs2649645887
Total Equipment Costs00000
Employee Benefits as a % of Salaries25.423.521.221.224

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
  • Superintendent Services will be purchased from Stow Creek Sch District
  • Supervisor of Curriculum/Instructin will be contracted to Stow Creek
  • CST Services will be purchased from another school district
  • Speech, OT and PT services will be purchased through SCSSSD
  • Shared Custodial Services are purchased from Oldmans Twp.
  • Business Admin Services will be purchased from Oldmans Sch District
  • Technology, Physical Educ and World Language Instructor services are
  • planned to be purchased from Stow Creek

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy811,917 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)63,006,214 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.2886 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy811,917 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)63,006,214 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.2886 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy811,917 (G)
Estimated Equalized Valuation (as of 10/01/2008)73,577,857 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.1035 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy811,917 (J)
Estimated Equalized Valuation (as of 10/01/2008)73,577,857 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.1035 (L)