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User Friendly Budgets
2011-2012

CUMBERLAND - DEERFIELD TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time346334345
spacing
Pupils on Roll - Special Full-Time394335
Private School Placements101
spacing
Pupils Sent to Other Districts-Reg Prog011
Pupils Sent to Other Dists-Spec Ed Prog6910
Pupils Received100

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 132,937 47,204
Transfers from Other Funds 10-5200 0 0 27,000
Revenues from Local Sources:
Local Tax Levy 10-1210 2,139,361 2,197,331 2,248,892
Tuition 10-1300 3,361 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 0 0 200
Unrestricted Miscellaneous Revenues 10-1XXX 1,552 10,000 5,000
SUBTOTAL  2,144,274 2,207,331 2,254,092
Revenues from State Sources:
Other State Aids 10-3XXX 3,242 0 0
Categorical Special Education Aid 10-3132 175,445 178,755 178,755
Equalization Aid 10-3176 1,594,170 2,082,497 2,130,471
Categorical Security Aid 10-3177 74,267 0 0
Categorical Transportation Aid 10-3121 81,574 0 0
SUBTOTAL  1,928,698 2,261,252 2,309,226
Revenues from Federal Sources:
Equalization Aid - ARRA ESF 16-4520 378,985 0 0
Equalization Aid - ARRA GSF 17-4521 14,671 0 0
Education Jobs Fund 18-4522 0 0 82,880
SUBTOTAL  393,656 0 82,880
Adjustment for Prior Year Encumbrances  0 49,581 0
Actual Revenues (Over)/Under Expenditures  -10,479 0 0
TOTAL OPERATING BUDGET  4,456,149 4,651,101 4,720,402
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 3,975 0 0
Revenues from State Sources:
Preschool Education Aid - Pr Yr Carryover 20-3218 0 9,409 11,700
Preschool Education Aid 20-3218 98,250 102,480 68,320
TOTAL REVENUES FROM STATE SOURCES  98,250 111,889 80,020
Revenues from Federal Sources:
Title I 20-4411-4416 110,067 119,803 95,521
Title II 20-4451-4455 0 39,788 22,012
I.D.E.A. Part B (Handicapped) 20-4420-4429 112,480 93,790 79,722
Other 20-4XXX 34,331 95,491 0
TOTAL REVENUES FROM FEDERAL SOURCES  256,878 348,872 197,255
TOTAL GRANTS AND ENTITLEMENTS  359,103 460,761 277,275
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 2 0
Revenues from Local Sources:
Local Tax Levy 40-1210 276,596 293,190 257,629
TOTAL REVENUES FROM LOCAL SOURCES  276,596 293,190 257,629
Revenues from State Sources:
Debt Service Aid Type II 40-3160 175,535 143,205 137,005
TOTAL LOCAL REPAYMENT OF DEBT  452,131 436,397 394,634
TOTAL REPAYMENT OF DEBT  452,131 436,397 394,634
TOTAL REVENUES/SOURCES  5,267,383 5,548,259 5,392,311
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  5,267,383 5,548,259 5,392,311

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,439,9601,504,3881,534,419
Special Education 11-2XX-100-XXX311,845339,422341,055
Basic Skills/Remedial 11-230-100-XXX112,97465,17836,933
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX4,1501,0001,000
School Sponsored Athletics 11-402-100-XXX9,80100
Support Services:
Tuition 11-000-100-XXX222,193195,392263,543
Health Services 11-000-213-XXX54,32458,28057,029
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21757,68527,22525,525
Guidance 11-000-218-XXX1,2291,5501,250
Child Study Teams 11-000-219-XXX160,371161,557180,257
Improvement of Instructional Services 11-000-221-XXX10,55711,99712,271
Educational Media Services - School Library 11-000-222-XXX46,20146,09246,765
Instructional Staff Training Services 11-000-223-XXX0750500
General Administration 11-000-230-XXX219,212227,395230,024
School Administration 11-000-240-XXX69,44792,41774,039
Central Svcs & Admin Info Technology 11-000-25X-XXX145,419141,472139,839
Operation and Maintenance of Plant Services 11-000-26X-XXX419,130441,086406,193
Student Transportation Services 11-000-270-XXX388,255382,461385,363
Personal Services - Employee Benefits 11-XXX-XXX-2XX723,835872,555909,987
Food Services 11-000-310-XXX03,7503,750
Total Support Services Expenditures 2,517,8582,663,9792,736,335
TOTAL GENERAL CURRENT EXPENSE 4,396,5884,573,9674,649,742
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60400200
Facilities Acquisition and Construction Services 12-000-4XX-XXX59,56177,13470,460
TOTAL CAPITAL EXPENDITURES 59,56177,13470,660
OPERATING BUDGET GRAND TOTAL 4,456,1494,651,1014,720,402
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX3,97500
Preschool Education Aid:
Instruction 20-218-100-XXX72,34987,95971,000
Support Services 20-218-200-XXX25,90123,9309,020
TOTAL PRESCHOOL EDUCATION AID 98,250111,88980,020
Other State Projects:
Total State Projects 98,250111,88980,020
Federal Projects:
Title I 20-XXX-XXX-XXX110,067119,80395,521
Title II 20-XXX-XXX-XXX039,78822,012
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX112,48093,79079,722
Other Special Projects 20-XXX-XXX-XXX34,33195,4910
Total Federal Projects 256,878348,872197,255
TOTAL GRANTS AND ENTITLEMENTS 359,103460,761277,275
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX452,131436,397394,634
TOTAL REPAYMENT OF DEBT 452,131436,397394,634
Total Expenditures 5,267,3835,548,2595,392,311
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 5,267,3835,548,2595,392,311

 

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 Budget286,513258,114290,242250,000
  Repayment of Debt2200
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve75,006105,756105,756105,956
      Adult Education Programs0000
      Maintenance Reserve134,750224,871224,871224,871
      Legal Reserve243,635135,0276,9620
      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 Cost10,4609,09710,21810,85210,702
Total Classroom Instruction6,6756,4896,5967,0947,063
Classroom-Salaries and Benefits6,3456,2066,3766,8586,853
Classroom-General Supplies and Textbooks266190170182157
Classroom-Purchased Services and Other6493505353
Total Support Services1,0801,0731,0021,0731,105
Support Services-Salaries and Benefits800765814865909
Total Administrative Costs1,3551,3361,3711,4491,396
Administration-Salaries and Benefits9208899801,029985
Legal Costs037333434
Total Operations and Maintenance of Plant1,3031,1331,2321,2181,118
Operations & Maintenance of Plant-Salary & Ben.194191170183184
Total Food Services Costs0091010
Total Extracurricular Costs4747344
Total Equipment Costs250000
Employee Benefits as a % of Salaries27.830.83735.536.8

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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
  • Joint Pupil Consortium: Regular Student and Pre School Busing
  • Cumberland Co Board of Vocational Technical Education: Special Education
  • Student Busing
  • Salem Co Special Services School District: Business Administrator/Board
  • Secretary Services; Speech Services
  • Deerfield Twp. and Stow Creek and Greenwich School Districts: Shared
  • Child Study Team
  • Pittsgrove Twp. School District: AHERA (PARS); Joint Paper Purchasing;
  • GCA Custodial Services, Inc.; S- 1 Operator, Potable Water Management
  • Cumberland Co AVA Commission: Audio Visual Materials
  • GRINSPEC Consulting: Medical and Dental Insurances
  • ERIC South: Insurance (Liability, E&O, etc.) (NJSBAIG)
  • Gloucester Co Special Services School District: Accounting Software/
  • Licensing
  • Millville School District: Medical/Maintenance Supplies
  • Pittsgrove Twp. School District: Natural Gas Consortium; Internet Hub
  • Xtel Communications: Telephone Services
  • SJTP: Technology Networking
  • Quinton Twp. School District: Special Education Tuition/Related Services
  • Pittsgrove Twp. School District/Sodexo: Food Services
  • Pittsgrove Twp. School District/Edvocate: Food Service and Custodial
  • Contract Monitoring
  • Cumberland Co Improvement Authority: Recycling Program

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,248,892 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)185,633,978 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1001.2115 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,506,521 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)185,633,978 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1001.3502 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,248,892 (G)
Estimated Equalized Valuation (as of 10/01/2010)220,544,536 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1001.0197 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,506,521 (J)
Estimated Equalized Valuation (as of 10/01/2010)220,544,536 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1001.1365 (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 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: 
Allowances2,738 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other22,115 
  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 day @ end of each sch year 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Melinda Galasso 
Job TitleAssistant Principal Child Study Team Chairperson 
Base Annual Salary83,040 
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 Days234 
  Contracted Number of Annual Vacation Days 17 
  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 Dayswork 4 day/wk in summer w/o $$ 
Benefits: 
Allowances2,075 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other24,410 
  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 day @ end of each sch year 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Shared Services Agreement 
Job TitleBusiness Administrator 
Base Annual Salary73,983 
Full Time Equivalents (FTE)0.0 
Shared with another district?
Shared County 
Shared District4635 
Shared Job TitleBusiness Administrator 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  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