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User Friendly Budgets
2010

CUMBERLAND - DEERFIELD TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time337346363
spacing
Pupils on Roll - Special Full-Time373937
Private School Placements310
spacing
Pupils Sent to Other Dists-Spec Ed Prog368
Pupils Received110

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 147,211 132,937
Transfers from Other Funds 10-5200 471 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 2,119,361 2,139,361 2,197,331
Tuition 10-1300 18,602 0 0
Interest Earned on Current Expense Emergency Res 10-1XXX 8,978 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 14,808 10,000 10,000
SUBTOTAL  2,161,749 2,149,361 2,207,331
Revenues from State Sources:
Other State Aids 10-3XXX 6,609 0 0
Categorical Special Education Aid 10-3132 161,870 175,445 115,800
Equalization Aid 10-3176 2,071,426 2,169,548 2,145,452
Categorical Security Aid 10-3177 66,568 74,267 0
Categorical Transportation Aid 10-3121 73,486 81,574 0
SUBTOTAL  2,379,959 2,500,834 2,261,252
Adjustment for Prior Year Encumbrances  0 22,966 0
Actual Revenues (Over)/Under Expenditures  -203,426 0 0
TOTAL OPERATING BUDGET  4,338,753 4,820,372 4,601,520
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 300 0 0
Revenues from State Sources:
Preschool Education Aid - Pr Yr Carryover 20-3218 0 0 4,500
Preschool Education Aid 20-3218 0 102,480 102,480
Other Restricted Entitlements 20-32XX 96,526 0 0
TOTAL REVENUES FROM STATE SOURCES  96,526 102,480 106,980
Revenues from Federal Sources:
Title I 20-4411-4416 96,665 99,657 84,708
Title II 20-4451-4455 0 0 22,563
I.D.E.A. Part B (Handicapped) 20-4420-4429 0 88,086 74,873
Other 20-4XXX 131,850 30,243 0
TOTAL REVENUES FROM FEDERAL SOURCES  228,515 217,986 182,144
TOTAL GRANTS AND ENTITLEMENTS  325,341 320,466 289,124
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 2
Revenues from Local Sources:
Local Tax Levy 40-1210 281,010 276,596 293,190
TOTAL REVENUES FROM LOCAL SOURCES  281,010 276,596 293,190
Revenues from State Sources:
Debt Service Aid Type II 40-3160 182,190 175,535 143,205
TOTAL LOCAL REPAYMENT OF DEBT  463,200 452,131 436,397
Actual Revenues (Over)/Under Expenditures  3,906 0 0
TOTAL REPAYMENT OF DEBT  467,106 452,131 436,397
TOTAL REVENUES/SOURCES  5,131,200 5,592,969 5,327,041
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  5,131,200 5,592,969 5,327,041

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,560,8391,487,9361,412,193
Special Education 11-2XX-100-XXX343,078322,419331,932
Basic Skills/Remedial 11-230-100-XXX50,149131,594122,379
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX5,5004,0931,000
School Sponsored Athletics 11-402-100-XXX8,14810,0170
Support Services:
Tuition 11-000-100-XXX115,986230,390180,639
Attendance and Social Work Services 11-000-211-XXX02850
Health Services 11-000-213-XXX53,18555,36857,107
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21746,55733,05024,075
Guidance 11-000-218-XXX2,0521,5501,550
Child Study Teams 11-000-219-XXX153,093182,805160,585
Improvement of Instructional Services 11-000-221-XXX3,26411,45711,915
Educational Media Services - School Library 11-000-222-XXX75,53156,11245,124
Instructional Staff Training Services 11-000-223-XXX6923,250750
General Administration 11-000-230-XXX238,196258,029226,140
School Administration 11-000-240-XXX69,56187,74591,610
Central Svcs & Admin Info Technology 11-000-25X-XXX124,839153,129141,472
Deposit to Maintenance Reserve 10-606060,1210
Operation and Maintenance of Plant Services 11-000-26X-XXX465,109518,011474,529
Student Transportation Services 11-000-270-XXX321,962342,004346,581
Personal Services - Employee Benefits 11-XXX-XXX-2XX666,117787,543891,055
Food Services 11-000-310-XXX010,0003,750
Total Support Services Expenditures 2,336,1442,730,7282,656,882
TOTAL GENERAL CURRENT EXPENSE 4,303,8584,746,9084,524,386
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X9,08300
Facilities Acquisition and Construction Services 12-000-4XX-XXX25,81273,46477,134
TOTAL CAPITAL EXPENDITURES 34,89573,46477,134
OPERATING BUDGET GRAND TOTAL 4,338,7534,820,3724,601,520
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX30000
Preschool Education Aid:
Instruction 20-218-100-XXX076,53083,132
Support Services 20-218-200-XXX025,95023,848
TOTAL PRESCHOOL EDUCATION AID 0102,480106,980
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX96,52600
Total State Projects 96,526102,480106,980
Federal Projects:
Title I 20-XXX-XXX-XXX96,66599,65784,708
Title II 20-XXX-XXX-XXX0022,563
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX088,08674,873
Other Special Projects 20-XXX-XXX-XXX131,85030,2430
Total Federal Projects 228,515217,986182,144
TOTAL GRANTS AND ENTITLEMENTS 325,341320,466289,124
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX467,106452,131436,397
TOTAL REPAYMENT OF DEBT 467,106452,131436,397
Total Expenditures 5,131,2005,592,9695,327,041
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 5,131,2005,592,9695,327,041

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/08
Audited
Balance
6/30/09
Estimated
Balance
6/30/10
Estimated
Balance
6/30/11
Unassigned:
  General Operating Budget307,677286,513254,872250,000
  Repayment of Debt3,908220
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve675,00675,00675,006
      Adult Education Programs0000
      Maintenance Reserve59,750134,750194,871194,871
      Legal Reserve165,051243,635128,0650
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2007-08
Actual
2008-09
Actual
2009-10
Original
Budget
2009-10
Revised
Budget
2010-11
Proposed
Budget
Total Comparative Per Pupil Cost10,40910,46011,19110,89510,218
Total Classroom Instruction6,5636,6756,9566,8126,596
Classroom-Salaries and Benefits6,3156,3456,6576,5026,375
Classroom-General Supplies and Textbooks186266217220170
Classroom-Purchased Services and Other6264839050
Total Support Services1,1121,0801,1721,1441,001
Support Services-Salaries and Benefits990800912890814
Total Administrative Costs1,4091,3551,5611,4671,371
Administration-Salaries and Benefits942920971948980
Legal Costs00353433
Total Operations and Maintenance of Plant1,2681,3031,4221,3941,232
Operations & Maintenance of Plant-Salary & Ben.191194207202170
Total Food Services Costs0027269
Total Extracurricular Costs574749473
Total Equipment Costs025000
Employee Benefits as a % of Salaries26.627.831.831.837

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2010 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 2009-10 revised appropriations and 2010-11 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
  • Joint Pupil Consortium: Regular Student and Pre- School Busing
  • Cumberland County Board of Vocational Technical Education: Special Educat
  • ion Student Busing
  • Salem County Special Services School District: Business Administrator/Boa
  • rd Secretary Services; Speech Services
  • Deerfield Twp. and Upper Deerfield School District: Shared Music Teacher
  • Deerfield Twp. and Stow Creek and Greenwich School Districts: Shared Chil
  • d Study Team
  • Pittsgrove Twp. School District: AHERA (PARS); Joint Paper Purchasing; GC
  • A Custodial Services, Inc.
  • Cumberland County AVA Commission: Audio- Visual Materials
  • GRINSPEC Consulting: Medical and Dental Insurances
  • ERIC South: Insurance (Liability; E&O, etc.) (NJSBAIG)
  • Gloucester County Special Services School District: Accounting Software/L
  • icensing
  • Millville School District: Medical/Maintenance Supplies
  • Pittsgrove Twp. School District: S- 1 Operator; Potable Water Management
  • Pittsgrove Twp. School District: Natural Gas Consortium
  • Xtel Communications: Telephone Services
  • SJTP: Technology Networking
  • Quinton Twp. School District: Special Education Tuition/Services
  • Pittsgrove Twp. School District/Sodexho: Food Service
  • Pittsgrove Twp. School District/Edvocate: Food Service and Custodial Cont
  • ract Monitoring
  • Cumberland County Improvement Authority: Recycling Program

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,197,331 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)186,638,215 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1001.1773 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,490,521 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)186,638,215 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1001.3344 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,197,331 (G)
Estimated Equalized Valuation (as of 10/01/2009)225,538,604 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.9743 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,490,521 (J)
Estimated Equalized Valuation (as of 10/01/2009)225,538,604 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1001.1043 (L)

 

Administrative Salaries
Employee Name: Edythe Austermuhl 
Job TitleSuperintendent 
Base Annual Salary115,640 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2006 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days234 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances1,000 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other18,206 
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of ContractUnused @ $70/day not to exceed $10000 
   Buyback of Vacation Days at the End of ContractLimit 5 days @ rate of 1/240th salary 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash$70/unused personal day per sch year 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Melinda Galasso 
Job TitleAssistant Principal Child Study Team Chairperson 
Base Annual Salary80,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract08/01/2008 
  Ending Date of Contract06/30/2009 
  Contracted Number of Annual Work Days234 
  Contracted Number of Annual Vacation Days 13 
  Contracted Number of Annual Sick Days12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances2,075 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other19,537 
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash$70/unused personal day per sch year 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Shared Services Agreement 
Job TitleBusiness Administrator 
Base Annual Salary72,042 
Full Time Equivalents (FTE)0.0 
Shared with another district?
Shared County 
Shared District4635 
Shared Job Title 
Member of Collective Bargaining Unit? 
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments