03/13/2008 CUMBERLAND - VINELAND CITY
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2006 October 15, 2007 October 15, 2008
Actual Actual Estimated
Pupils on Roll Regular Full-Time 8155 8336 8356
Pupils on Roll Regular Shared-Time 191 155 155
Pupils on Roll Reg Accr. Adult High Sch 62 54 54
Pupils on Roll - Special Full-Time 1346 1317 1318
Pupils on Roll - Special Shared-Time 90 79 79
Private School Placements 120 108 108
Pupils Sent to Contracted Preschool Prog 939 892
Pupils Sent to Other Districts-Reg Prog 7 5 890
Pupils Sent to Other Dists-Spec Ed Prog 80 79 80
Pupils Received 58 55 55
Pupils in State Facilities 28 26 26
CUMBERLAND - VINELAND CITY
Advertised Revenues
Budget Category Account 2006-07 2007-08 2008-09
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 5,905,472 5,279,413
Revenues from Local Sources:
Local Tax Levy 10-1210 19,467,316 20,330,766 21,143,997
Tuition 10-1300 683,496 800,000 150,000
Unrestricted Miscellaneous Revenues 10-1XXX 1,453,061 743,673 775,000
SUBTOTAL 21,603,873 21,874,439 22,068,997
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 42,323,458 42,323,458
Supplemental Core Curriculum Standards Aid 10-3112 11,394,451 11,394,451
Education Opportunity Aid 10-3117 51,644,416 58,975,846
Discretionary Education Opportunity Aid 10-3118 3,846,934
Transportation Aid 10-3120 2,928,627 2,928,627
Special Education Aid 10-3130 5,759,016 5,759,016
Bilingual Education 10-3140 649,532 649,532
Stabilization Aid 10-3171 1,180,939 1,180,939
Extraordinary Aid 10-3131 288,761 491,212
Consolidated Aid 10-3195 1,047,497 1,047,497
Other State Aids 10-3XXX 39,334 80,352
Categorical Special Education Aid 10-3132 4,560,116
Equalization Aid 10-3176 83,771,991
Categorical Security Aid 10-3177 2,707,228
Adjustment Aid 10-3178 42,275,058
Categorical Transportation Aid 10-3121 3,119,007
SUBTOTAL 117,256,031 128,106,300 137,004,964
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 382,588 150,000 200,000
SUBTOTAL 382,588 150,000 200,000
Adjustment for Prior Year Encumbrances 64,788
Actual Revenues (Over)/Under Expenditures -2,248,986
TOTAL OPERATING BUDGET 136,993,506 156,100,999 164,553,374
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 54,694
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 503,932 1,047,826
Early Childhood Program Aid 20-3211 6,732,292 7,780,118
Demonstrably Effective Program Aid 20-3212 3,971,760 3,971,760
Preschool Education Aid 20-3218 16,494,817
Preschool Expansion Aid 20-3215 6,697,424 8,259,068
Other Restricted Entitlements 20-32XX 7,706,754 1,097,229 1,210,998
TOTAL REVENUES FROM STATE SOURCES 25,108,230 21,612,107 18,753,641
Revenues from Federal Sources:
Title I 20-4411-4416 2,431,660 2,169,800 1,886,673
I.D.E.A. Part B (Handicapped) 20-4420-4429 2,351,665 2,417,620
Vocational Education 20-4430 86,616 80,058 101,096
Adult Basic Education 20-4440 541,788 470,819 485,969
Private Industry Council (JTPA) 20-4700 418,268 404,218
Other 20-4XXX 3,633,135 762,995 780,795
TOTAL REVENUES FROM FEDERAL SOURCES 6,693,199 6,253,605 6,076,371
Transfers from Operating Budget-PreK/K 20-5200 420,660 9,949 236,619
TOTAL GRANTS AND ENTITLEMENTS 32,276,783 27,875,661 25,066,631
TOTAL REVENUES/SOURCES 169,270,289 183,976,660 189,620,005
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Operating Budget-PreK/K 20-5200 420,660 9,949 236,619
TOTAL REVENUES/SOURCES NET OF TRANSFERS
168,849,629 183,966,711 189,383,386
CUMBERLAND - VINELAND CITY
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 3,735,732 3,865,302 2,980,074
Special Education 11-2XX-100-XXX 680,947 786,092 700,880
Basic Skills/Remedial 11-230-100-XXX 79,955 40,000
Bilingual Education 11-240-100-XXX 28,190 25,000
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 3,857 2,100 2,235
School Sponsored Athletics 11-402-100-XXX 187,705 192,330 204,699
Other Instructional Programs 11-4XX-100-XXX 388,500 1,175,000
Community Services Programs/Operations 11-800-330-XXX 4,338 125,000
Support Services:
Tuition 11-000-100-XXX 8,370,699 8,996,523 8,691,819
Attendance and Social Work Services 11-000-211-XXX 182,518 198,457 213,854
Health Services 11-000-213-XXX 1,022,763 1,038,197 652,801
Students - Related & Extraordinary 11-000-216,217 1,396,628 1,609,800 1,660,932
Guidance 11-000-218-XXX 166,099 289,090 294,263
Child Study Teams 11-000-219-XXX 2,593,548 2,711,421 2,898,093
Improvement of Instructional Services 11-000-221-XXX 1,726,772 2,397,309 2,286,514
Educational Media Services - School Library 11-000-222-XXX 149,269 135,500 123,100
Instructional Staff Training Services 11-000-223-XXX 515,573 837,137 905,955
General Administration 11-000-230-XXX 1,694,498 2,997,034 2,711,127
School Administration 11-000-240-XXX 346,877 374,623 454,241
Central Svcs & Admin Info Technology 11-000-25X-XXX 3,611,964 4,213,733 3,935,533
Operation and Maintenance of Plant Services 11-000-26X-XXX 11,637,765 13,403,621 15,429,308
Student Transportation Services 11-000-270-XXX 7,605,508 9,226,575 9,606,643
Personal Services - Employee Benefits 11-XXX-XXX-2XX 11,604,049 13,298,035 17,191,001
Food Services 11-000-310-XXX 191,153
Total Support Services Expenditures 52,815,683 61,727,055 67,055,184
TOTAL GENERAL CURRENT EXPENSE 57,536,407 67,151,379 72,118,072
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X 822,335 1,026,620 1,199,850
Facilities Acquisition and Construction Services 12-000-4XX-XXX 102,438 144,000
TOTAL CAPITAL EXPENDITURES 924,773 1,026,620 1,343,850
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX 162,668 209,200 219,000
Support Services 13-422-200-XXX 113,184 110,800 116,000
Total Summer School 275,852 320,000 335,000
Accredited Evening/Adult High School/Post-Graduate:
Instruction 13-601-100-XXX 260,086 367,890 399,228
Support Services 13-601-200-XXX 407,855 488,755 514,907
Total Accredited Evening/Adult HS/Post-Grad. 667,941 856,645 914,135
TOTAL SPECIAL SCHOOLS 943,793 1,176,645 1,249,135
General Fund Contribution to SBB 10-000-520-930 77,588,533 86,746,355 89,842,317
OPERATING BUDGET GRAND TOTAL 136,993,506 156,100,999 164,553,374
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX 54,694
Early Childhood Program Aid:
Instruction 20-211-100-XXX 1,444,513 1,807,173 2,681,897
Support Services 20-211-200-XXX 12,400,868 14,740,894 15,087,365
Facilities Acquisition and Construction Services 20-211-400-XXX 4,995 5,000 10,000
TOTAL EARLY CHILDHOOD PROGRAM AID 13,850,376 16,553,067 17,779,262
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX 74,627 69,166 62,233
Nonpublic Auxiliary Services 20-XXX-XXX-XXX 248,255 212,566 253,396
Nonpublic Handicapped Services 20-XXX-XXX-XXX 214,421 186,467 198,408
Nonpublic Nursing Services 20-XXX-XXX-XXX 102,613 92,018 85,962
Nonpublic Technology Initiative 20-XXX-XXX-XXX 56,728 44,234
Other Special Projects 20-XXX-XXX-XXX 7,010,110 537,012 566,765
Total State Projects 21,557,130 17,650,296 18,990,260
Federal Projects:
Title I 20-XXX-XXX-XXX 868,884 539,200 730,919
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 2,138,206 2,417,620
Vocational Education 20-XXX-XXX-XXX 86,616 80,058 101,096
Adult Basic Education 20-XXX-XXX-XXX 470,819 485,969
Private Industry Council (JTPA) 20-XXX-XXX-XXX 418,268 404,218
Other Special Projects 20-XXX-XXX-XXX 3,508,334 282,111 341,088
Total Federal Projects 4,463,834 3,928,662 4,480,910
Grant & Entitlements Cont to SBB 20-XXX-XXX-930 6,201,125 6,296,703 1,595,461
TOTAL GRANTS AND ENTITLEMENTS 32,276,783 27,875,661 25,066,631
Total Expenditures 169,270,289 183,976,660 189,620,005
DEDUCT EXPENDITURES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Local Contrib-Transfer to Grants & Entitlements 11-1XX-100-930 420,660 9,949 236,619
Capital Reserve - Transfer to Repayment of Debt 12-000-400-933
TOTAL EXPENDITURES NET OF TRANSFERS 168,849,629 183,966,711 189,383,386
CUMBERLAND - VINELAND CITY
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 10,829,260 8,760,114 3,760,114 2,835,114
Repayment of Debt 0 0 0 0
Reserved for Specific Purposes:
General Operating Budget:
Capital Reserve 1 1 1 1
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 0 0
Legal Reserve 905,472 5,259,885 4,354,413 0
Tuition Reserve 0 0 0 0
Current Expense Emergency Reserve 0 0 0 0
Reserved for Repayment of Debt 0 0 0 0
CUMBERLAND - VINELAND CITY
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 12719 11660 14833 15070 15528
Total Classroom Instruction 7420 6780 8587 8735 8983
Classroom-Salaries and Benefits 6860 6423 7941 8094 8349
Classroom-General Supplies and Textbooks 459 295 506 513 490
Classroom-Purchased Services and Other 101 63 140 128 144
Total Support Services 2294 2005 2655 2774 2748
Support Services-Salaries and Benefits 1997 1761 2249 2304 2324
Total Administrative Costs 1230 1169 1405 1500 1499
Administration-Salaries and Benefits 962 955 1131 1195 1235
Total Operations and Maintenance of Plant 1435 1361 1727 1712 1964
Operations & Maintenance of Plant-Salary & Ben. 707 677 843 833 934
Total Food Services Costs 14 18 0 0 0
Total Extracurricular Costs 158 140 181 180 143
Total Equipment Costs 139 80 102 109 125
Employee Benefits as a % of Salaries 30.5 32.8 36.2 33.9 36.7
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.
2005-06 actual, 2006-07 actual, 2007-08 original, 2007-08 revised, and 2008-09 amounts include a total of $ 0,
$211, $239, $238, and $ 163 per pupil, respectively, in federal and state funds in the blended resource
school-based budgets.
CUMBERLAND - VINELAND CITY
Unusual Revenues and Appropriations
___________________________________
Line Number Revenue Source or 08-09 Amount Description of circumstances
Approp. Due to
06980 Judgement Against District 1,152,912 Civil Service Class Action Lawsuit
Total Unusual Revenues:
0 Total Unusual Appropriations: 1,152,912
CUMBERLAND - VINELAND CITY
Shared Services -- Description of 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.) Paring & 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 Distanct Phone Services with Monmouth/Ocean Consortium.
CUMBERLAND - VINELAND CITY
22a. Estimated Tax Rate Information
______________________________
A. Estimated 08-09 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 21,143,997 (A)
Estimated Net Taxable Valuation (as of 10/01/2007 ) 2,039,141,028 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)X100 1.0369 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 21,143,997 (D)
Estimated Net Taxable Valuation (as of 10/01/2007 ) 2,039,141,028 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)X100 1.0369 (F)
B. Estimated 08-09 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 21,143,997 (G)
Estimated Equalized Valuation (as of 10/01/2007 ) 4,103,206,337 (H)
Estimated 08-09 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.5153 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 21,143,997 (J)
Estimated Equalized Valuation (as of 10/01/2007 ) 4,103,206,337 (K)
Estimated 08-09 Equalized Total School
Tax Rate=(J)/(K)X100 0.5153 (L)