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User Friendly Budgets
2009

CUMBERLAND - SHILOH BORO

Effective July 1, 2009, this non-operating district was eliminated.
For details, click here: http://www.state.nj.us/education/news/2009/0701nonops.htm

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils Sent to Other Districts-Reg Prog393232
Pupils Sent to Other Dists-Spec Ed Prog555

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 25,000 28,270
Revenues from Local Sources:
Local Tax Levy 10-1210 137,924 138,126 138,126
Tuition 10-1300 0 0 5,642
Interest Earned on Capital Reserve Funds 10-1XXX 0 25 25
Unrestricted Miscellaneous Revenues 10-1XXX 8,326 10,000 10,000
SUBTOTAL  146,250 148,151 153,793
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 295,723 0 0
Supplemental Core Curriculum Standards Aid 10-3112 7,124 0 0
Transportation Aid 10-3120 1,225 0 0
Special Education Aid 10-3130 10,448 0 0
Stabilization Aid 10-3171 24,042 0 0
Consolidated Aid 10-3195 6,144 0 0
Additional Formula Aid 10-3196 21,106 0 0
Other State Aids 10-3XXX 13,206 0 0
Categorical Special Education Aid 10-3132 0 20,234 16,551
Equalization Aid 10-3176 0 212,328 114,903
Categorical Security Aid 10-3177 0 4,736 5,457
Adjustment Aid 10-3178 0 126,746 226,245
Categorical Transportation Aid 10-3121 0 24,461 25,349
SUBTOTAL  379,018 388,505 388,505
Adjustment for Prior Year Encumbrances  0 7,740 0
Actual Revenues (Over)/Under Expenditures  -22,657 0 0
TOTAL OPERATING BUDGET  502,611 569,396 570,568
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Instructional Supplement Aid 20-3214 1,855 0 0
TOTAL REVENUES FROM STATE SOURCES  1,855 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 1,440 0 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 11,296 10,464 8,894
TOTAL REVENUES FROM FEDERAL SOURCES  12,736 10,464 8,894
TOTAL GRANTS AND ENTITLEMENTS  14,591 10,464 8,894
TOTAL REVENUES/SOURCES  517,202 579,860 579,462

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,40600
Support Services:
Tuition 11-000-100-XXX406,669404,556419,043
Health Services 11-000-213-XXX20000
Educational Media Services - School Library 11-000-222-XXX05750
General Administration 11-000-230-XXX19,82122,00031,000
School Administration 11-000-240-XXX52800
Central Svcs & Admin Info Technology 11-000-25X-XXX28,64330,50030,500
Operation and Maintenance of Plant Services 11-000-26X-XXX28,30383,00069,000
Student Transportation Services 11-000-270-XXX10,12825,74018,000
Personal Services - Employee Benefits 11-XXX-XXX-2XX5,9133,0003,000
Total Support Services Expenditures 500,205569,371570,543
TOTAL GENERAL CURRENT EXPENSE 502,611569,371570,543
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60402525
TOTAL CAPITAL EXPENDITURES 02525
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 502,611569,396570,568
GRANTS AND ENTITLEMENTS
Instructional Supplement Aid:
Support Services 20-214-200-XXX1,85500
TOTAL INSTRUCTIONAL SUPPLEMENT AID 1,85500
Other State Projects:
Total State Projects 1,85500
Federal Projects:
Title I 20-XXX-XXX-XXX1,44000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX11,29610,4648,894
Total Federal Projects 12,73610,4648,894
TOTAL GRANTS AND ENTITLEMENTS 14,59110,4648,894
Total Expenditures 517,202579,860579,462

 

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 Budget115,894183,887187,387159,117
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve5,0765,1015,1265,151
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve50,505000
      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 Cost13,1590000
Total Classroom Instruction6,8890000
Classroom-Salaries and Benefits6,5520000
Classroom-General Supplies and Textbooks2560000
Classroom-Purchased Services and Other810000
Total Support Services1,6970000
Support Services-Salaries and Benefits1,3140000
Total Administrative Costs2,4590000
Administration-Salaries and Benefits1,8150000
Total Operations and Maintenance of Plant1,6840000
Operations & Maintenance of Plant-Salary & Ben.3850000
Total Food Services Costs3020000
Total Extracurricular Costs1290000
Total Equipment Costs00000
Employee Benefits as a % of Salaries00011.111.1

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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
  • Child Study Team services/ Hopewell Township
  • Transportation/ Hopewell Township
  • Interlocal agreement with Hopewell Township for education of district
  • students

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy138,126 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)19,412,258 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.7115 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy138,126 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)19,412,258 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.7115 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy138,126 (G)
Estimated Equalized Valuation (as of 10/01/2008)37,931,612 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.3641 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy138,126 (J)
Estimated Equalized Valuation (as of 10/01/2008)37,931,612 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.3641 (L)