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User Friendly Budgets
2009

CUMBERLAND - MAURICE RIVER TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time354344349
spacing
Pupils on Roll - Special Full-Time395150
Private School Placements112
spacing
Pupils Sent to Other Districts-Reg Prog146145151
Pupils Sent to Other Dists-Spec Ed Prog393840
Pupils Received120

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 691,909 724,728
Withdrawal from Maint. Reserve 10-310 0 0 9,800
Revenues from Local Sources:
Local Tax Levy 10-1210 2,414,644 2,466,484 2,528,781
Tuition 10-1300 15,900 0 0
Transportation Fees from Other LEAs 10-1420-1440 124,467 110,000 95,589
Unrestricted Miscellaneous Revenues 10-1XXX 48,334 30,300 5,300
SUBTOTAL  2,603,345 2,606,784 2,629,670
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 2,832,789 0 0
Transportation Aid 10-3120 346,620 0 0
Special Education Aid 10-3130 341,512 0 0
Stabilization Aid 10-3171 53,694 0 0
Extraordinary Aid 10-3131 17,778 10,560 0
Consolidated Aid 10-3195 61,788 0 0
Additional Formula Aid 10-3196 222,795 0 0
Other State Aids 10-3XXX 133,092 0 0
Categorical Special Education Aid 10-3132 0 256,921 264,822
Equalization Aid 10-3176 0 3,159,495 3,359,980
Categorical Security Aid 10-3177 0 56,527 82,715
Adjustment Aid 10-3178 0 630,770 335,389
Categorical Transportation Aid 10-3121 0 292,135 352,942
SUBTOTAL  4,010,068 4,406,408 4,395,848
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 0 9,411
SUBTOTAL  0 0 9,411
Adjustment for Prior Year Encumbrances  0 185,763 0
Actual Revenues (Over)/Under Expenditures  -140,011 0 0
TOTAL OPERATING BUDGET  6,473,402 7,890,864 7,769,457
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Early Childhood Program Aid 20-3211 219,154 0 0
Demonstrably Effective Program Aid 20-3212 139,665 0 0
Preschool Education Aid 20-3218 0 101,480 101,480
Other Restricted Entitlements 20-32XX 57,500 0 0
TOTAL REVENUES FROM STATE SOURCES  416,319 101,480 101,480
Revenues from Federal Sources:
Title I 20-4411-4416 67,591 86,212 63,500
I.D.E.A. Part B (Handicapped) 20-4420-4429 130,076 134,140 114,018
Other 20-4XXX 39,294 58,519 27,005
TOTAL REVENUES FROM FEDERAL SOURCES  236,961 278,871 204,523
TOTAL GRANTS AND ENTITLEMENTS  653,280 380,351 306,003
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 21,581
Revenues from Local Sources:
Local Tax Levy 40-1210 105,333 107,833 79,454
Miscellaneous 40-1XXX 8,968 0 0
TOTAL REVENUES FROM LOCAL SOURCES  114,301 107,833 79,454
Revenues from State Sources:
Debt Service Aid Type II 40-3160 160,314 146,749 154,547
TOTAL LOCAL REPAYMENT OF DEBT  274,615 254,582 255,582
Actual Revenues (Over)/Under Expenditures  -21,581 0 0
TOTAL REPAYMENT OF DEBT  253,034 254,582 255,582
TOTAL REVENUES/SOURCES  7,379,716 8,525,797 8,331,042

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,557,9511,823,7582,121,550
Special Education 11-2XX-100-XXX325,840302,210287,660
Basic Skills/Remedial 11-230-100-XXX1,86000
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX29,05536,80034,500
Support Services:
Tuition 11-000-100-XXX1,364,4501,486,7771,815,354
Attendance and Social Work Services 11-000-211-XXX9,7859,93010,123
Health Services 11-000-213-XXX63,75264,24665,526
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21795,297103,944103,700
Guidance 11-000-218-XXX98,339118,51566,906
Child Study Teams 11-000-219-XXX14,78134,88938,625
Improvement of Instructional Services 11-000-221-XXX96,624113,43993,504
Educational Media Services - School Library 11-000-222-XXX7,33614,36517,537
Instructional Staff Training Services 11-000-223-XXX35,41651,55048,000
General Administration 11-000-230-XXX211,137265,797212,616
School Administration 11-000-240-XXX38,58841,73957,715
Central Svcs & Admin Info Technology 11-000-25X-XXX205,372241,933218,168
Deposit to Maintenance Reserve 10-6060161,122194,170
Operation and Maintenance of Plant Services 11-000-26X-XXX560,942579,068264,261
Student Transportation Services 11-000-270-XXX453,603625,579718,224
Deposit to Current Expense Emergency Reserve 10-6070250,0000
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,223,7251,450,0781,363,318
Food Services 11-000-310-XXX25,00025,00025,000
Total Support Services Expenditures 4,504,1475,226,8495,118,577
TOTAL GENERAL CURRENT EXPENSE 6,418,8537,800,7397,756,457
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X54,54990,12513,000
TOTAL CAPITAL EXPENDITURES 54,54990,12513,000
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 6,473,4027,890,8647,769,457
GRANTS AND ENTITLEMENTS
Early Childhood Program Aid:
Instruction 20-218-100-XXX158,55079,50480,565
Support Services 20-218-200-XXX60,60421,97620,915
TOTAL PRESCHOOL EDUCATION AID 219,154101,480101,480
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX139,66500
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 139,66500
Other State Projects:
Instruction 20-217-100-XXX46,38200
Support Services 20-217-200-XXX11,11800
TOTAL TARA USED TO SUPPORT PROGRAMS 57,50000
Total State Projects 416,319101,480101,480
Federal Projects:
Title I 20-XXX-XXX-XXX67,59186,21263,500
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX130,076134,140114,018
Other Special Projects 20-XXX-XXX-XXX39,29458,51927,005
Total Federal Projects 236,961278,871204,523
TOTAL GRANTS AND ENTITLEMENTS 653,280380,351306,003
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX253,034254,582255,582
TOTAL REPAYMENT OF DEBT 253,034254,582255,582
Total Expenditures 7,379,7168,525,7978,331,042

 

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 Budget291,236543,829584,112250,000
  Repayment of Debt021,58121,5810
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve00161,122345,492
      Legal Reserve857,003811,922390,6160
      Tuition Reserve0000
      Current Expense Emergency Reserve00250,000250,000
  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 Cost11,12111,95212,78912,95512,159
Total Classroom Instruction6,9427,1167,8587,6468,492
Classroom-Salaries and Benefits6,6526,7807,6077,3437,673
Classroom-General Supplies and Textbooks245306197239614
Classroom-Purchased Services and Other45305464205
Total Support Services1,2871,4041,4771,6011,343
Support Services-Salaries and Benefits1,1891,2311,2381,2821,039
Total Administrative Costs1,4461,5231,5711,7421,424
Administration-Salaries and Benefits1,2271,2831,2581,2651,096
Total Operations and Maintenance of Plant1,3181,7621,7221,805747
Operations & Maintenance of Plant-Salary & Ben.807928914910260
Total Food Services Costs6463646363
Total Extracurricular Costs6074949387
Total Equipment Costs4271383322833
Employee Benefits as a % of Salaries35.54044.844.744

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
  • T1 Water Treatment with Township
  • Snow Removal with Township
  • Trash Removal with Township
  • Paper, Medical and Custodial Supplies with Millville School District
  • Custodial Services with Township
  • Child Study Team Services with Salem County Special Services School
  • Transportation Consortium Services
  • Participate in ACES
  • Participate in ERATE
  • Recycling with Cumberland County Improvement Authority (paper products)
  • Recycling with Township (light tubes and computer parts)
  • Shared Service Literacy Coach with Lawrence Township School District
  • Guidance Services with Salem County Special Services School District

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,528,781 (A)
Estimated Net Taxable Valuation (as of 01/10/2009)146,531,060 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.7258 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,608,235 (D)
Estimated Net Taxable Valuation (as of 01/10/2009)146,531,060 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.7800 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,528,781 (G)
Estimated Equalized Valuation (as of 03/05/2009)612,587 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x100412.80 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,608,235 (J)
Estimated Equalized Valuation (as of 03/05/2009)612,587 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x100425.77 (L)