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User Friendly Budgets
2011-2012

CUMBERLAND - LAWRENCE TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time409403379
spacing
Pupils on Roll - Special Full-Time443838
Private School Placements122
spacing
Pupils Sent to Other Districts-Reg Prog17199124
Pupils Sent to Other Dists-Spec Ed Prog413422
Pupils Received130
Pupils in State Facilities011

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 719,694 365,302
Transfers from Other Funds 10-5200 -8,843 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 1,927,691 1,927,691 1,927,691
Tuition 10-1300 22,436 4,400 0
Interest Earned on Capital Reserve Funds 10-1XXX 0 28 28
Other Restricted Miscellaneous Revenues 10-1XXX 0 6,000 0
Unrestricted Miscellaneous Revenues 10-1XXX 62,371 10,000 12,000
SUBTOTAL  2,012,498 1,948,119 1,939,719
Revenues from State Sources:
Other State Aids 10-3XXX 4,970 0 0
Categorical Special Education Aid 10-3132 301,235 314,476 314,476
Equalization Aid 10-3176 3,384,276 5,118,764 5,118,764
Categorical Security Aid 10-3177 130,901 10,988 92,357
Categorical Transportation Aid 10-3121 258,250 0 0
SUBTOTAL  4,079,632 5,444,228 5,525,597
Revenues from Federal Sources:
Equalization Aid - ARRA ESF 16-4520 901,403 0 0
Equalization Aid - ARRA GSF 17-4521 34,895 0 0
Education Jobs Fund 18-4522 0 0 193,894
SUBTOTAL  936,298 0 193,894
Adjustment for Prior Year Encumbrances  0 2,338 0
Actual Revenues (Over)/Under Expenditures  318,486 0 0
TOTAL OPERATING BUDGET  7,338,071 8,114,379 8,024,512
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 0 0 11,943
Preschool Education Aid 20-3218 0 249,912 314,704
Other Restricted Entitlements 20-32XX 302,882 0 0
TOTAL REVENUES FROM STATE SOURCES  302,882 249,912 326,647
Revenues from Federal Sources:
Title I 20-4411-4416 382,203 205,675 251,823
Title II 20-4451-4455 0 0 20,487
I.D.E.A. Part B (Handicapped) 20-4420-4429 324,151 146,690 124,687
Other 20-4XXX 77,254 27,943 3,267
TOTAL REVENUES FROM FEDERAL SOURCES  783,608 380,308 400,264
TOTAL GRANTS AND ENTITLEMENTS  1,086,490 630,220 726,911
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 887
Transfers from Other Funds 40-5200 886 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 53,260 173,805 280,567
TOTAL REVENUES FROM LOCAL SOURCES  53,260 173,805 280,567
Revenues from State Sources:
Debt Service Aid Type II 40-3160 146,003 120,969 123,627
TOTAL LOCAL REPAYMENT OF DEBT  200,149 294,774 405,081
Actual Revenues (Over)/Under Expenditures  21,607 0 0
TOTAL REPAYMENT OF DEBT  221,756 294,774 405,081
TOTAL REVENUES/SOURCES  8,646,317 9,039,373 9,156,504
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  8,646,317 9,039,373 9,156,504

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,011,0572,186,3692,038,593
Special Education 11-2XX-100-XXX342,527421,846373,687
Basic Skills/Remedial 11-230-100-XXX122,665263,039103,070
Bilingual Education 11-240-100-XXX58,31261,13762,895
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX12,24914,00016,000
School Sponsored Athletics 11-402-100-XXX20,75023,10025,100
Community Services Programs/Operations 11-800-330-XXX5,4808,8200
Support Services:
Tuition 11-000-100-XXX1,508,8201,831,9572,031,428
Attendance and Social Work Services 11-000-211-XXX26,17727,98624,753
Health Services 11-000-213-XXX64,97968,31969,859
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217140,378151,672157,392
Guidance 11-000-218-XXX48,08064,37165,689
Child Study Teams 11-000-219-XXX2,1214,0003,750
Improvement of Instructional Services 11-000-221-XXX33,18536,46636,523
Educational Media Services - School Library 11-000-222-XXX17,96178,0594,117
Instructional Staff Training Services 11-000-223-XXX45,66753,61645,173
General Administration 11-000-230-XXX235,670255,983216,050
School Administration 11-000-240-XXX146,007221,808167,352
Central Svcs & Admin Info Technology 11-000-25X-XXX167,827180,863177,588
Operation and Maintenance of Plant Services 11-000-26X-XXX477,838435,322565,033
Student Transportation Services 11-000-270-XXX702,602701,820741,495
Personal Services - Employee Benefits 11-XXX-XXX-2XX817,1931,023,7981,046,437
Total Support Services Expenditures 4,434,5055,136,0405,352,639
TOTAL GENERAL CURRENT EXPENSE 7,007,5458,114,3517,971,984
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60402828
Equipment 12-XXX-XXX-73X12,52600
Facilities Acquisition and Construction Services 12-000-4XX-XXX18,000052,500
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931300,00000
TOTAL CAPITAL EXPENDITURES 330,5262852,528
OPERATING BUDGET GRAND TOTAL 7,338,0718,114,3798,024,512
SPECIAL GRANTS AND ENTITLEMENTS
Preschool Education Aid:
Instruction 20-218-100-XXX0198,912280,477
Support Services 20-218-200-XXX051,00046,170
TOTAL PRESCHOOL EDUCATION AID 0249,912326,647
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX302,88200
Total State Projects 302,882249,912326,647
Federal Projects:
Title I 20-XXX-XXX-XXX382,203205,675251,823
Title II 20-XXX-XXX-XXX0020,487
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX324,151146,690124,687
Other Special Projects 20-XXX-XXX-XXX77,25427,9433,267
Total Federal Projects 783,608380,308400,264
TOTAL GRANTS AND ENTITLEMENTS 1,086,490630,220726,911
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX221,756294,774405,081
TOTAL REPAYMENT OF DEBT 221,756294,774405,081
Total Expenditures 8,646,3179,039,3739,156,504
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 8,646,3179,039,3739,156,504

 

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 Budget342,041254,970318,336250,000
  Repayment of Debt22,4948878870
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve304,55717,93117,95917,987
      Adult Education Programs0000
      Maintenance Reserve200,000250,000175,000175,000
      Legal Reserve970,6121,016,660296,9660
      Tuition Reserve0000
      Current Expense Emergency Reserve250,000250,000250,000250,000
  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 Cost9,9298,67312,75313,22113,251
Total Classroom Instruction6,3916,9898,6028,9198,877
Classroom-Salaries and Benefits6,0276,4368,0208,3118,271
Classroom-General Supplies and Textbooks267449441461473
Classroom-Purchased Services and Other97105141147133
Total Support Services9829831,2641,3101,182
Support Services-Salaries and Benefits648670903936820
Total Administrative Costs1,3461,4471,7111,7731,593
Administration-Salaries and Benefits1,0051,0671,2341,2791,012
Legal Costs038614148
Total Operations and Maintenance of Plant1,1321,1541,0491,0871,470
Operations & Maintenance of Plant-Salary & Ben.470431441457471
Total Food Services Costs00000
Total Extracurricular Costs638998102123
Total Equipment Costs22728000
Employee Benefits as a % of Salaries25.126.4282832.3

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
  • Lawrence Township is in a shared service agreement with Maurice River
  • School for a Superintendent. The Lawrence Township School is also in
  • a shared service agreement with Upper Pittsgrove Schoool for Business
  • Services which includes payroll, administrator, and clerk. Lawrence also
  • has shared services with Salem County Special Serives School District
  • for Child Study Team. Lawrence is in a purchase consortium for nursing
  • and maintenance supplies with Millville and with Pittsgrove for the
  • purchasing of copy paper.

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,927,691 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)244,917,461 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1000.7871 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,154,877 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)244,917,461 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1000.8798 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,927,691 (G)
Estimated Equalized Valuation (as of 10/01/2010)239,772,422 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.8040 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,154,877 (J)
Estimated Equalized Valuation (as of 10/01/2010)239,772,422 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.8987 (L)

 

Administrative Salaries
Employee Name: ALLAN WARFIELD 
Job TitlePrincipal 
Base Annual Salary100,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days251 
  Contracted Number of Annual Vacation Days 15 
  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, Other3,527 
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of ContractMAX PAY OUT 
   Buyback of Vacation Days at the End of Contract20 DAYS AT PER DIEM RATE 
   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: JOHN SAPARITO 
Job TitleSuperintendent 
Base Annual Salary47,422 
Full Time Equivalents (FTE)0.3 
Shared with another district?
Shared County 
Shared District3050 
Shared Job TitleSUPERINTENDENT 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2013 
  Contracted Number of Annual Work Days251 
  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 
Employee Name: LISA DINOVI 
Job TitleBusiness Administrator 
Base Annual Salary89,628 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Shared County 
Shared District5320 
Shared Job TitleBUSINESS ADMINISTRATOR 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days251 
  Contracted Number of Annual Vacation Days 15 
  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, Other159 
  Retirement Plans
Contractual Post-Employment Benefits Amount30,000 
  Description of: 
   Buyback of Sick Days at the End of ContractDAILY RATE NOT TO EXCEED 15000 
   Buyback of Vacation Days at the End of ContractDAILY RATE NOT TO EXCEED 15000 
   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