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User Friendly Budgets
2011-2012

CUMBERLAND - CUMBERLAND CO VOCATIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Shared-Time404484470
spacing
Pupils on Roll - Special Full-Time363737
Pupils on Roll - Special Shared-Time142153153
Post-Secondary - Full Time34029190

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 986,135 108,859
Withdrawal from Cap Res-for Local Share 10-307 0 254,473 0
Revenues from Local Sources:
County Tax Levy 10-1210 1,888,000 2,100,000 2,000,000
Tuition from LEAs 10-1310 0 826,000 999,200
Other Tuition 10-1320-1340 896,084 0 0
Non-Resident Fees 10-1350 32,000 20,000 28,000
Interest Earned on Capital Reserve Funds 10-1XXX 0 3,500 250
Other Restricted Miscellaneous Revenues 10-1XXX 985,742 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 68,252 940,434 424,755
SUBTOTAL  3,870,078 3,889,934 3,452,205
Revenues from State Sources:
Categorical Special Education Aid 10-3132 119,170 0 142,342
Equalization Aid 10-3176 1,332,514 3,541,469 3,483,211
Categorical Security Aid 10-3177 62,400 0 0
Adjustment Aid 10-3178 799,894 0 0
SUBTOTAL  2,313,978 3,541,469 3,625,553
Equalization Aid - ARRA ESF 16-4520 520,544 0 0
Equalization Aid - ARRA GSF 17-4521 20,151 0 0
Education Jobs Fund 18-4522 0 0 131,284
Adjustment for Prior Year Encumbrances  0 93,140 0
Actual Revenues (Over)/Under Expenditures  764,273 0 0
TOTAL OPERATING BUDGET  7,489,024 8,765,151 7,317,901
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 5,193 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 122,801 12,500 12,500
TOTAL REVENUES FROM STATE SOURCES  122,801 12,500 12,500
Revenues from Federal Sources:
Title I 20-4411-4416 153,956 87,402 91,533
Title II 20-4451-4455 0 8,560 5,743
I.D.E.A. Part B (Handicapped) 20-4420-4429 140,152 70,323 79,554
Vocational Education 20-4430 0 114,650 117,721
Other 20-4XXX 283,281 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  577,389 280,935 294,551
TOTAL GRANTS AND ENTITLEMENTS  705,383 293,435 307,051
TOTAL REVENUES/SOURCES  8,194,407 9,058,586 7,624,952
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  8,194,407 9,058,586 7,624,952

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Vocational Programs 11-3XX-100-XXX2,136,6372,141,5882,222,659
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX20,58340,55038,500
School Sponsored Athletics 11-402-100-XXX1,6804,5002,650
Support Services:
Attendance and Social Work Services 11-000-211-XXX55,02564,02261,960
Health Services 11-000-213-XXX82,65291,40191,170
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21734,64138,98739,387
Guidance 11-000-218-XXX131,777192,852200,100
Child Study Teams 11-000-219-XXX114,089156,959158,515
Improvement of Instructional Services 11-000-221-XXX05,5003,500
Educational Media Services - School Library 11-000-222-XXX72,57249,60344,216
Instructional Staff Training Services 11-000-223-XXX02,5002,500
General Administration 11-000-230-XXX389,168472,619476,706
School Administration 11-000-240-XXX335,765350,440348,085
Central Svcs & Admin Info Technology 11-000-25X-XXX451,259495,949502,231
Operation and Maintenance of Plant Services 11-000-26X-XXX1,034,4061,254,9971,077,032
Student Transportation Services 11-000-270-XXX25,86855,03845,250
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,048,4161,329,0561,396,579
Food Services 11-000-310-XXX05,000500
Total Support Services Expenditures 3,775,6384,564,9234,447,731
TOTAL GENERAL CURRENT EXPENSE 5,934,5386,751,5616,711,540
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60403,500250
Equipment 12-XXX-XXX-73X141,963110,84056,500
Facilities Acquisition and Construction Services 12-000-4XX-XXX530256,2731,047
TOTAL CAPITAL EXPENDITURES 142,493370,61357,797
Post-Secondary Programs:
Instruction 13-330-100-XXX988,6861,124,244458,897
Support Services 13-330-200-XXX176,261253,31289,667
Total Post-Secondary Programs 1,164,9471,377,556548,564
Vocational Evening - Local:
Instruction 13-629-100-XXX59,116108,2110
Support Services 13-629-200-XXX187,930157,2100
Total Vocational Evening - Local 247,046265,4210
TOTAL SPECIAL SCHOOLS 1,411,9931,642,977548,564
OPERATING BUDGET GRAND TOTAL 7,489,0248,765,1517,317,901
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX5,19300
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX122,80112,50012,500
Total State Projects 122,80112,50012,500
Federal Projects:
Title I 20-XXX-XXX-XXX153,95687,40291,533
Title II 20-XXX-XXX-XXX08,5605,743
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX140,15270,32379,554
Vocational Education 20-XXX-XXX-XXX0114,650117,721
Other Special Projects 20-XXX-XXX-XXX283,28100
Total Federal Projects 577,389280,935294,551
TOTAL GRANTS AND ENTITLEMENTS 705,383293,435307,051
Total Expenditures 8,194,4079,058,5867,624,952
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 8,194,4079,058,5867,624,952

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/09
Audited
Balance
6/30/10
Estimated
Balance
6/30/11
Estimated
Balance
6/30/12
Unassigned:
  General Operating Budget659,939449,341574,341499,341
  Repayment of Debt0000
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve319,601322,44671,47371,723
      Adult Education Programs0000
      Maintenance Reserve143,900143,900143,900143,900
      Legal Reserve1,668,3091,019,99433,8590
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2008-09
Actual
2009-10
Actual
2010-11
Original
Budget
2010-11
Revised
Budget
2011-12
Proposed
Budget
Total Comparative Per Pupil Cost16,4208,80512,25912,48716,450
Total Classroom Instruction8,0445,0086,1846,2487,736
Classroom-Salaries and Benefits7,1354,4055,2325,2796,778
Classroom-General Supplies and Textbooks686514751764674
Classroom-Purchased Services and Other22389201204285
Total Support Services1,9489571,3731,4041,963
Support Services-Salaries and Benefits1,8458771,1941,2251,791
Total Administrative Costs3,7391,9732,6232,6253,910
Administration-Salaries and Benefits3,1111,7352,1772,1853,249
Legal Costs029595987
Total Operations and Maintenance of Plant2,6431,5331,9752,1052,732
Operations & Maintenance of Plant-Salary & Ben.9206286416431,040
Total Food Services Costs00881
Total Extracurricular Costs69337777107
Total Equipment Costs395191161171129
Employee Benefits as a % of Salaries25.724.731.531.334.2

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2011 Taxpayers Guide to Education Spending (formerly Comparative Spending Guide) and can be found on the Department of Education's Internet address: http://www.state.nj.us/education under Finance. This publication is available in the board office and public libraries. The same calculations were performed using the 2010-11 revised appropriations and 2011-12 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
  • Participate in County of Cumberland Trash Cooperative
  • Participate in County of Cumberland Gasoline Cooperative
  • Participate in County of Cumberland Milk and Bread Cooperative
  • Participate in Cumberland Co. Improv. Auth. Recycling Waste Pickup
  • Participate in Cumberland Co. Improv. Auth. Lighting Lamp Recycling
  • Participate in Pittsgrove Twp BOE copy paper buying consortium
  • Participate in Pittsgrove Twp BOE natural gas buying consortium
  • Participate in New Jersey School Board Assoc. Insurance Group consortium
  • Participate in Salem County SSSD Child Study Team Evaluation Services
  • Utilize Salem County SSSD for O/T and P/T services
  • Participate in Alliance for Competitive Telecommunication with Monmouth a
  • nd Ocean County Ed. Services Comm.
  • Participate in the Hunterdon County Ed. Service Commission Cooperative Pu
  • rchasing Agreement for School Products
  • Participate in the Middlesex Regional Education Services Commission Coope
  • rative Purchasing Program
  • Participate as LEA for Cumberland County Educational Cooperative
  • Participate in a Regional Federal Learn and Serve grant with Gloucester a
  • nd Atlantic Counties
  • Participate in a State of New Jersey joint Labor, Vocational School and T
  • rade Union Green Energy Grant Program
  • Participate for the purchase of electric service in the South Jersey Powe
  • r Purchasing Cooperative with 7 other County's

 

Administrative Salaries
Employee Name: Albert Brown 
Job TitleInformation Technology 
Base Annual Salary79,926 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 22 
  Contracted Number of Annual Sick Days 12 
  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, Other71 
  Retirement Plans
Contractual Post-Employment Benefits Amount29,837 
  Description of: 
   Buyback of Sick Days at the End of ContractTeachers buyback is $20,000 
   Buyback of Vacation Days at the End of ContractMax buyback 32 vacation days 
   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 
Employee Name: Darlene Barber 
Job TitleSuperintendent 
Base Annual Salary150,614 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2007 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 22 
  Contracted Number of Annual Sick Days 12 
  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: 
Allowances2,492 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,121 
  Retirement Plans4,000 
Contractual Post-Employment Benefits Amount50,082 
  Description of: 
   Buyback of Sick Days at the End of ContractTeachers buyback $20,000 
   Buyback of Vacation Days at the End of ContractMax buyback 32 days 
   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 
Employee Name: Gene Mercoli 
Job TitleBusiness Administrator 
Base Annual Salary118,208 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 22 
  Contracted Number of Annual Sick Days 12 
  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: 
Allowances1,100 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,327 
  Retirement Plans2,500 
Contractual Post-Employment Benefits Amount29,549 
  Description of: 
   Buyback of Sick Days at the End of ContractTeachers Buyback is $20,000 
   Buyback of Vacation Days at the End of ContractMax Vacation buyback is 32 days 
   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