03/20/2008 CUMBERLAND - MAURICE RIVER TWP
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2006 October 15, 2007 October 15, 2008
Actual Actual Estimated
Pupils on Roll Regular Full-Time 347 354 358
Pupils on Roll - Special Full-Time 43 39 35
Private School Placements 1 2
Pupils Sent to Other Districts-Reg Prog 147 146 156
Pupils Sent to Other Dists-Spec Ed Prog 38 39 38
Pupils Received 2 1
CUMBERLAND - MAURICE RIVER TWP
Advertised Revenues
Budget Category Account 2006-07 2007-08 2008-09
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 456,330 691,909
Revenues from Local Sources:
Local Tax Levy 10-1210 2,389,168 2,414,644 2,466,484
Tuition 10-1300 34,287
Transportation Fees from Other LEAs 10-1420-1440 129,466 100,000 110,000
Unrestricted Miscellaneous Revenues 10-1XXX 96,118 25,100 30,300
SUBTOTAL 2,649,039 2,539,744 2,606,784
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 2,832,789 2,832,789
Transportation Aid 10-3120 346,620 346,620
Special Education Aid 10-3130 341,512 341,512
Stabilization Aid 10-3171 53,694 53,694
Extraordinary Aid 10-3131 15,495 10,560
Consolidated Aid 10-3195 61,788 61,788
Additional Formula Aid 10-3196 99,940 222,795
Other State Aids 10-3XXX 51,154 127,644
Categorical Special Education Aid 10-3132 256,921
Equalization Aid 10-3176 3,159,495
Categorical Security Aid 10-3177 56,527
Adjustment Aid 10-3178 630,770
Categorical Transportation Aid 10-3121 292,135
SUBTOTAL 3,802,992 3,986,842 4,406,408
Adjustment for Prior Year Encumbrances 253,264
Actual Revenues (Over)/Under Expenditures 37,464
TOTAL OPERATING BUDGET 6,489,495 7,236,180 7,705,101
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Early Childhood Program Aid 20-3211 219,154 219,154
Demonstrably Effective Program Aid 20-3212 139,665 139,665
Preschool Education Aid 20-3218 101,480
Other Restricted Entitlements 20-32XX 57,500
TOTAL REVENUES FROM STATE SOURCES 358,819 416,319 101,480
Revenues from Federal Sources:
Title I 20-4411-4416 96,230 78,984 62,967
I.D.E.A. Part B (Handicapped) 20-4420-4429 134,737 130,076 110,565
Other 20-4XXX 52,874 48,301 28,289
TOTAL REVENUES FROM FEDERAL SOURCES 283,841 257,361 201,821
TOTAL GRANTS AND ENTITLEMENTS 642,660 673,680 303,301
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 102,808 105,333 107,833
TOTAL REVENUES FROM LOCAL SOURCES 102,808 105,333 107,833
Revenues from State Sources:
Debt Service Aid Type II 40-3160 156,927 160,314 146,749
TOTAL LOCAL REPAYMENT OF DEBT 259,735 265,647 254,582
TOTAL REPAYMENT OF DEBT 259,735 265,647 254,582
TOTAL REVENUES/SOURCES 7,391,890 8,175,507 8,262,984
CUMBERLAND - MAURICE RIVER TWP
Advertised Appropriations
Budget Category Account 2006-07 2007-08 2008-09
Expenditures Rev. Approp. Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX 1,369,633 1,626,686 1,863,704
Special Education 11-2XX-100-XXX 436,754 390,038 302,269
Basic Skills/Remedial 11-230-100-XXX 24,590
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 23,466 36,071 36,800
Support Services:
Tuition 11-000-100-XXX 1,730,876 1,514,051 1,486,777
Attendance and Social Work Services 11-000-211-XXX 9,650 9,900 9,930
Health Services 11-000-213-XXX 79,187 85,166 63,069
Students - Related & Extraordinary 11-000-216,217 93,614 118,982 118,002
Guidance 11-000-218-XXX 94,170 138,622 116,662
Child Study Teams 11-000-219-XXX 2,733 18,074 20,889
Improvement of Instructional Services 11-000-221-XXX 89,510 94,592 80,137
Educational Media Services - School Library 11-000-222-XXX 6,676 10,926 14,365
Instructional Staff Training Services 11-000-223-XXX 10,093 45,100 36,500
General Administration 11-000-230-XXX 195,913 240,177 227,903
School Administration 11-000-240-XXX 38,998 52,618 39,142
Central Svcs & Admin Info Technology 11-000-25X-XXX 202,145 236,006 213,050
Deposit to Maintenance Reserve 10-606 161,122
Operation and Maintenance of Plant Services 11-000-26X-XXX 419,362 633,281 543,279
Student Transportation Services 11-000-270-XXX 372,292 463,567 607,899
Deposit to Current Expense Emergency Reserve 10-607 250,000
Personal Services - Employee Benefits 11-XXX-XXX-2XX 1,097,451 1,436,258 1,475,602
Food Services 11-000-310-XXX 25,000 25,000 25,000
Total Support Services Expenditures 4,467,670 5,122,320 5,078,206
TOTAL GENERAL CURRENT EXPENSE 6,322,113 7,175,115 7,692,101
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X 167,382 61,065 13,000
TOTAL CAPITAL EXPENDITURES 167,382 61,065 13,000
OPERATING BUDGET GRAND TOTAL 6,489,495 7,236,180 7,705,101
SPECIAL GRANTS AND ENTITLEMENTS
Instruction 20-211-100-XXX 192,858 157,349 82,399
Early Childhood Program Aid:
Support Services 20-211-200-XXX 26,296 61,805 19,081
TOTAL EARLY CHILDHOOD PROGRAM AID 219,154 219,154 101,480
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX 139,665 139,665
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 139,665 139,665
Other State Projects:
Instruction 20-217-100-XXX 46,382
Support Services 20-217-200-XXX 11,118
TOTAL TARA USED TO SUPPORT PROGRAMS 57,500
Total State Projects 358,819 416,319 101,480
Federal Projects:
Title I 20-XXX-XXX-XXX 96,230 78,984 62,967
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 134,737 130,076 110,565
Other Special Projects 20-XXX-XXX-XXX 52,874 48,301 28,289
Total Federal Projects 283,841 257,361 201,821
TOTAL GRANTS AND ENTITLEMENTS 642,660 673,680 303,301
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 259,735 265,647 254,582
TOTAL REPAYMENT OF DEBT 259,735 265,647 254,582
Total Expenditures 7,391,890 8,175,507 8,262,984
DEDUCT EXPENDITURES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Local Contrib-Transfer to Grants & Entitlements 11-1XX-100-930
Capital Reserve - Transfer to Repayment of Debt 12-000-400-933
TOTAL EXPENDITURES NET OF TRANSFERS 7,391,890 8,175,507 8,262,984
CUMBERLAND - MAURICE RIVER TWP
Advertised Recapitulation of Balance
Audited Audited Estimated Estimated
Balance Balance Balance Balance
Budget Category 6/30/2006 6/30/2007 6/30/2008 6/30/2009
Unreserved:
General Operating Budget 288,572 291,236 370,603 100,000
Repayment of Debt 0 0 0 0
Reserved for Specific Purposes:
General Operating Budget:
Capital Reserve 0 0 0 0
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 0 161,122
Legal Reserve 878,331 857,003 421,306 0
Tuition Reserve 0 0 0 0
Current Expense Emergency Reserve 0 0 0 250,000
Reserved for Repayment of Debt 0 0 0 0
CUMBERLAND - MAURICE RIVER TWP
Advertised Per Pupil Cost Calculations
2008 - 2009
2005-06 2006-07 2007-08 2007-08 2008-2009
Actual Actual Original Revised Proposed
Budget Budget Budget
Per Pupil Cost Calculations: (1) (2) (3) (4) (5)
Total Comparative Per Pupil Cost 10166 11121 13597 13588 12789
Total Classroom Instruction 6004 6942 8222 7950 7857
Classroom-Salaries and Benefits 5563 6652 7983 7594 7606
Classroom-General Supplies and Textbooks 395 245 201 306 197
Classroom-Purchased Services and Other 47 45 38 50 54
Total Support Services 1259 1287 1712 1746 1477
Support Services-Salaries and Benefits 1080 1189 1477 1472 1238
Total Administrative Costs 1397 1446 1604 1742 1571
Administration-Salaries and Benefits 1121 1227 1307 1336 1258
Total Operations and Maintenance of Plant 1357 1318 1889 1985 1722
Operations & Maintenance of Plant-Salary & Ben. 791 807 1046 1024 914
Total Food Services Costs 61 64 66 64 64
Total Extracurricular Costs 80 60 95 92 94
Total Equipment Costs 283 427 34 155 33
Employee Benefits as a % of Salaries 37.2 35.5 42.2 42.9 44.8
The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations
are contained in the 2008 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 2007-08 revised appropriations and 2008-09 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.
CUMBERLAND - MAURICE RIVER TWP
Unusual Revenues and Appropriations
___________________________________
Line Number Revenue Source or 08-09 Amount Description of circumstances
Approp. Due to
Total Unusual Revenues:
0 Total Unusual Appropriations: 0
CUMBERLAND - MAURICE RIVER TWP
Shared Services -- Description of Shared Services
_________________________________________________
T1 Water Treatment with Township
Snow Removal with Township
Trash Removal with Township
Paper, Medical and Custodial Supplies with Millville School District
Grant Consortium with Millville School District
Custodial Services with Township
Child Study Team services with Salem County Special Services School
Transportation Consortium Services
Participate in ACES
Recycling with Cumberland County Improvement Authority
CUMBERLAND - MAURICE RIVER TWP
22a. Estimated Tax Rate Information
______________________________
A. Estimated 08-09 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 2,466,484 (A)
Estimated Net Taxable Valuation (as of 01/10/2008 ) 144,603,687 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)X100 1.7057 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 2,574,317 (D)
Estimated Net Taxable Valuation (as of 01/10/2008 ) 144,603,687 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)X100 1.7803 (F)
B. Estimated 08-09 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 2,466,484 (G)
Estimated Equalized Valuation (as of 01/30/2008 ) 612,587 (H)
Estimated 08-09 Equalized General Fund School
Tax Rate=(G)/(H)X100 402.6341 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 2,574,317 (J)
Estimated Equalized Valuation (as of 01/30/2008 ) 612,587 (K)
Estimated 08-09 Equalized Total School
Tax Rate=(J)/(K)X100 420.2370 (L)