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User Friendly Budgets
2009

CUMBERLAND - VINELAND CITY

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time8,3368,3928,392
Pupils on Roll Regular Shared-Time155133133
Pupils on Roll Reg Accr. Adult High Sch543232
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Pupils on Roll - Special Full-Time1,3171,3371,337
Pupils on Roll - Special Shared-Time795959
Private School Placements108106121
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Pupils Sent to Contracted Preschool Prog892893887
Pupils Sent to Other Districts-Reg Prog5614
Pupils Sent to Other Dists-Spec Ed Prog796161
Pupils Received557979
Pupils in State Facilities261515

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 5,279,413 8,725,476
Transfers from Other Funds 10-5200 0 0 771,225
Revenues from Local Sources:
Local Tax Levy 10-1210 20,330,766 21,143,997 21,619,781
Tuition 10-1300 479,241 150,000 361,000
GED Testing Center Fees 10-1991 0 30,000 30,000
Unrestricted Miscellaneous Revenues 10-1XXX 1,034,512 775,000 475,000
SUBTOTAL  21,844,519 22,098,997 22,485,781
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 42,323,458 0 0
Supplemental Core Curriculum Standards Aid 10-3112 11,394,451 0 0
Education Opportunity Aid 10-3117 58,975,846 0 0
Discretionary Education Opportunity Aid 10-3118 3,846,934 0 0
Transportation Aid 10-3120 2,928,627 0 0
Special Education Aid 10-3130 5,759,016 0 0
Bilingual Education 10-3140 649,532 0 0
Stabilization Aid 10-3171 1,180,939 0 0
Aid for Adult and Post-Graduate Programs 10-3191 108,780 0 0
Extraordinary Aid 10-3131 293,061 491,212 290,000
Consolidated Aid 10-3195 1,047,497 0 0
Other State Aids 10-3XXX 38,245 80,352 0
Categorical Special Education Aid 10-3132 0 4,560,116 4,631,078
Equalization Aid 10-3176 0 83,771,991 84,661,317
Categorical Security Aid 10-3177 0 2,707,228 2,791,257
Adjustment Aid 10-3178 0 42,275,058 40,869,874
Categorical Transportation Aid 10-3121 0 3,119,007 3,479,874
SUBTOTAL  128,546,386 137,004,964 136,723,400
Revenues from Federal Sources:
IMPACT Aid 10-4100 465,112 0 0
Medicaid Reimbursement 10-4200 0 200,000 400,000
SUBTOTAL  465,112 200,000 400,000
Adjustment for Prior Year Encumbrances  0 96,805 0
Actual Revenues (Over)/Under Expenditures  -3,917,441 0 0
TOTAL OPERATING BUDGET  146,938,576 164,680,179 169,105,882
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 23,580 0 0
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 0 1,047,826 933,709
Early Childhood Program Aid 20-3211 7,350,341 0 0
Demonstrably Effective Program Aid 20-3212 3,971,760 0 0
Preschool Education Aid 20-3218 0 17,331,702 18,523,064
Other Restricted Entitlements 20-32XX 10,350,754 1,210,998 1,009,358
TOTAL REVENUES FROM STATE SOURCES  21,672,855 19,590,526 20,466,131
Revenues from Federal Sources:
Title I 20-4411-4416 2,243,377 1,886,673 2,478,313
I.D.E.A. Part B (Handicapped) 20-4420-4429 2,618,323 2,417,620 2,464,687
Vocational Education 20-4430 114,687 101,096 75,432
Adult Basic Education 20-4440 536,498 485,969 561,384
Private Industry Council (JTPA) 20-4700 0 404,218 311,939
Other 20-4XXX 1,211,431 780,795 758,763
TOTAL REVENUES FROM FEDERAL SOURCES  6,724,316 6,076,371 6,650,518
Transfers from Operating Budget-PreK 20-5200 9,948 236,619 0
TOTAL GRANTS AND ENTITLEMENTS  28,430,699 25,903,516 27,116,649
TOTAL REVENUES/SOURCES  175,369,275 190,583,695 196,222,531
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Operating Budget-PreK 20-5200 9,948 236,619 0
TOTAL REVENUES/SOURCES NET OF TRANSFERS  175,359,327 190,347,076 196,222,531

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX3,684,5673,545,7742,311,505
Special Education 11-2XX-100-XXX832,095941,3801,018,289
Basic Skills/Remedial 11-230-100-XXX56,900172,000218,400
Bilingual Education 11-240-100-XXX34,86020,0000
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX8,1682,2354,600
School Sponsored Athletics 11-402-100-XXX150,044204,699217,521
Other Instructional Programs 11-4XX-100-XXX0192,5001,175,000
Summer School 11-422-XXX-XXX00219,063
Alternative Education Programs 11-423-XXX-XXX001,384,050
Community Services Programs/Operations 11-800-330-XXX0030,000
Support Services:
Tuition 11-000-100-XXX8,493,2368,691,8199,117,016
Attendance and Social Work Services 11-000-211-XXX189,928210,35483,354
Health Services 11-000-213-XXX867,992657,401785,624
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2171,454,3661,786,9321,769,655
Guidance 11-000-218-XXX281,948172,763162,856
Child Study Teams 11-000-219-XXX2,682,7002,898,0933,077,700
Improvement of Instructional Services 11-000-221-XXX2,184,3992,280,6142,635,067
Educational Media Services - School Library 11-000-222-XXX165,593123,100108,100
Instructional Staff Training Services 11-000-223-XXX504,524883,055897,742
General Administration 11-000-230-XXX2,236,4452,982,1272,111,184
School Administration 11-000-240-XXX347,193499,241439,521
Central Svcs & Admin Info Technology 11-000-25X-XXX3,658,5104,343,1754,468,206
Operation and Maintenance of Plant Services 11-000-26X-XXX13,686,52315,473,96015,502,062
Student Transportation Services 11-000-270-XXX7,915,5009,606,6439,432,135
Personal Services - Employee Benefits 11-XXX-XXX-2XX11,877,55316,473,50115,947,084
Food Services 11-000-310-XXX299,81300
Total Support Services Expenditures 56,846,22367,082,77866,537,306
TOTAL GENERAL CURRENT EXPENSE 61,612,85772,161,36673,115,734
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X968,7581,253,3611,464,721
Facilities Acquisition and Construction Services 12-000-4XX-XXX0144,000335,000
TOTAL CAPITAL EXPENDITURES 968,7581,397,3611,799,721
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX207,448215,0000
Support Services 13-422-200-XXX109,934120,0000
Total Summer School 317,382335,0000
Accredited Evening/Adult High School/Post-Graduate:
Instruction 13-601-100-XXX355,574399,228355,783
Support Services 13-601-200-XXX444,496514,907447,469
Total Accredited Evening/Adult HS/Post-Grad. 800,070914,135803,252
GED Testing Centers 13-640-200-XXX030,00030,000
TOTAL SPECIAL SCHOOLS 1,117,4521,279,135833,252
Transfer of Funds to Charter Schools 10-000-100-56X00874,870
General Fund Contribution to SBB 10-000-520-93083,239,50989,842,31792,482,305
OPERATING BUDGET GRAND TOTAL 146,938,576164,680,179169,105,882
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX23,58000
Early Childhood Program Aid:
Instruction 20-218-100-XXX2,206,5493,219,9752,921,937
Support Services 20-218-200-XXX5,106,67015,361,17215,715,795
Facilities Acquisition and Construction Services 20-218-400-XXX47,07035,00047,816
Transfer to General Fund 20-218-520-93000771,225
TOTAL PRESCHOOL EDUCATION AID 7,360,28918,616,14719,456,773
Demonstrably Effective Program Aid:
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 000
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX66,25462,23363,680
Nonpublic Auxiliary Services 20-XXX-XXX-XXX247,291253,396194,548
Nonpublic Handicapped Services 20-XXX-XXX-XXX137,886198,408166,756
Nonpublic Nursing Services 20-XXX-XXX-XXX98,58585,96285,962
Nonpublic Technology Initiative 20-XXX-XXX-XXX50,69144,2340
Other Special Projects 20-XXX-XXX-XXX9,750,047566,765498,412
Total State Projects 17,711,04319,827,14520,466,131
Federal Projects:
Title I 20-XXX-XXX-XXX2,243,377730,9191,140,081
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX2,618,3232,417,6202,464,687
Vocational Education 20-XXX-XXX-XXX114,687101,09675,432
Adult Basic Education 20-XXX-XXX-XXX536,498485,969561,384
Private Industry Council (JTPA) 20-XXX-XXX-XXX0404,218311,939
Other Special Projects 20-XXX-XXX-XXX726,073341,088352,465
Total Federal Projects 6,238,9584,480,9104,905,988
Grant & Entitlements Cont to SBB 20-XXX-XXX-9304,457,1181,595,4611,744,530
TOTAL GRANTS AND ENTITLEMENTS 28,430,69925,903,51627,116,649
Total Expenditures 175,369,275190,583,695196,222,531

 

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 Budget8,134,7004,268,7793,343,7793,291,667
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1111
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve5,885,29913,634,6169,280,203606,839
      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 Cost11,66013,13915,52215,50516,082
Total Classroom Instruction6,7807,6148,9808,9619,310
Classroom-Salaries and Benefits6,4237,1078,3468,2888,668
Classroom-General Supplies and Textbooks295432490529484
Classroom-Purchased Services and Other6375144145158
Total Support Services2,0052,2762,6062,6732,771
Support Services-Salaries and Benefits1,7612,0532,3232,2722,412
Total Administrative Costs1,1691,2221,4991,5701,563
Administration-Salaries and Benefits9551,0221,2351,2631,249
Total Operations and Maintenance of Plant1,3611,6051,9631,9552,064
Operations & Maintenance of Plant-Salary & Ben.6778149339241,029
Total Food Services Costs1828000
Total Extracurricular Costs140157143158185
Total Equipment Costs8098125133156
Employee Benefits as a % of Salaries32.831.436.735.835

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.

 

Advertised Blended Resource SBB Statement
Budget CategoryAccount2007-082008-092009-10
Resources:
General Fund Contribution 15-520083,239,50989,842,31792,482,305
Adjustment for Prior Year Encumbrances 23,6452,0280
Restricted State Entitlements 15-32XX3,971,76000
Restricted Federal Entitlements 15-44XX485,3581,595,4611,744,530
Total SBB Resources 87,720,27291,439,80694,226,835
Appropriations:
Instruction 15-XXX-100-XXX57,176,14459,708,48360,502,790
Support Services 15-XXX-2XX-XXX31,377,94030,373,51631,697,713
Equipment 15-XXX-XXX-73X21,33620,0924,000
Total SBB Appropriations 88,989,08391,439,80694,226,835

 

Unusual Revenues and Appropriations
SourceAmountDescription
Judgement Against Distric510,703 Civil Service Class Action Lawsuit
Total Unusual Appropriations510,703 

 

Shared Services
  • 1.) Lucent Phone System with the City of Vineland.
  • 2.) Food Contracts with Cumberland County for bread and other items.
  • 3.) Two-way Radio Service with City of Vineland.
  • 4.) Food Contracts with Cumberland County Cooperative.
  • 5.) Student Transportation with Cumberland County Consortium.
  • 6.) Natural Gas with Pittsgrove Township Board of Education.
  • 7.) Pairing & Sharing Grant with Washington Township Board of Education.
  • 8.) Recycling of plastics and paper with Cumberland County.
  • 9.) Internet Services with Greenwich Township Board of Education.
  • 10.) Long Distance Phone Services with Monmouth/Ocean Consortium.
  • 11.) Microsoft License purchased through EIRC Consortium.
  • 12.) VBOE lead agency for ESL Services with Millville, Bridgeton & Salem.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy21,619,781 (A)
Estimated Net Taxable Valuation (as of 01/01/2009)2,084,839,038 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.0370 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy21,619,781 (D)
Estimated Net Taxable Valuation (as of 01/01/2009)2,084,839,038 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.0370 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy21,619,781 (G)
Estimated Equalized Valuation (as of 10/01/2008)4,158,884,095 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.5198 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy21,619,781 (J)
Estimated Equalized Valuation (as of 10/01/2008)4,158,884,095 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.5198 (L)