>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>CUMBERLAND  >>UPPER DEERFIELD TWP

User Friendly Budgets
2011-2012

CUMBERLAND - UPPER DEERFIELD TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time816750760
spacing
Pupils on Roll - Special Full-Time131146145
Private School Placements313
spacing
Pupils Sent to Other Districts-Reg Prog0104
Pupils Sent to Other Dists-Spec Ed Prog665
Pupils Received1251
Pupils in State Facilities001

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 150,000 0
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 0 331,632 0
Withdrawal from Maint. Reserve 10-310 0 140,000 140,000
Revenues from Local Sources:
Local Tax Levy 10-1210 5,968,400 5,972,696 6,133,850
Tuition 10-1300 36,836 11,735 11,649
Interest Earned on Maintenance Reserve 10-1XXX 0 9,000 4,000
Interest Earned on Capital Reserve Funds 10-1XXX 0 2,400 350
Unrestricted Miscellaneous Revenues 10-1XXX 76,613 42,265 35,621
SUBTOTAL  6,081,849 6,038,096 6,185,470
Revenues from State Sources:
Other State Aids 10-3XXX 8,651 0 0
Categorical Special Education Aid 10-3132 387,302 427,026 427,026
Equalization Aid 10-3176 3,641,481 5,284,009 5,409,073
Categorical Security Aid 10-3177 190,903 0 0
Adjustment Aid 10-3178 617,102 0 0
Categorical Transportation Aid 10-3121 263,659 0 0
SUBTOTAL  5,109,098 5,711,035 5,836,099
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 54,798 25,026 25,440
Equalization Aid - ARRA ESF 16-4520 851,869 0 0
Equalization Aid - ARRA GSF 17-4521 32,977 0 0
Education Jobs Fund 18-4522 0 0 209,967
SUBTOTAL  939,644 25,026 235,407
Adjustment for Prior Year Encumbrances  0 100,873 0
Actual Revenues (Over)/Under Expenditures  174,860 0 0
TOTAL OPERATING BUDGET  12,305,451 12,496,662 12,396,976
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Preschool Education Aid - Pr Yr Carryover 20-3218 0 42,394 6,342
Preschool Education Aid 20-3218 265,062 248,360 227,072
TOTAL REVENUES FROM STATE SOURCES  265,062 290,754 233,414
Revenues from Federal Sources:
Title I 20-4411-4416 523,354 391,399 332,689
Title II 20-4451-4455 0 68,029 57,825
I.D.E.A. Part B (Handicapped) 20-4420-4429 356,281 229,818 195,345
Other 20-4XXX 84,496 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  964,131 689,246 585,859
TOTAL GRANTS AND ENTITLEMENTS  1,229,193 980,000 819,273
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1 2,124
Transfers from Other Funds 40-5200 2,124 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 505,584 502,767 508,890
TOTAL REVENUES FROM LOCAL SOURCES  505,584 502,767 508,890
Revenues from State Sources:
Debt Service Aid Type II 40-3160 24,925 20,975 20,762
TOTAL LOCAL REPAYMENT OF DEBT  532,633 523,743 531,776
Actual Revenues (Over)/Under Expenditures  -2,124 0 0
TOTAL REPAYMENT OF DEBT  530,509 523,743 531,776
TOTAL REVENUES/SOURCES  14,065,153 14,000,405 13,748,025
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  14,065,153 14,000,405 13,748,025

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX4,158,9523,716,6063,838,481
Special Education 11-2XX-100-XXX1,249,3181,435,7421,292,362
Basic Skills/Remedial 11-230-100-XXX73,40028,98929,000
Bilingual Education 11-240-100-XXX37,04061,44464,245
Other Instructional Programs 11-4XX-100-XXX68,94673,05776,028
Support Services:
Tuition 11-000-100-XXX257,837348,781373,602
Attendance and Social Work Services 11-000-211-XXX01,0001,000
Health Services 11-000-213-XXX220,340235,815226,603
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21794,68797,84050,765
Guidance 11-000-218-XXX229,114241,650244,180
Child Study Teams 11-000-219-XXX382,955286,521292,352
Improvement of Instructional Services 11-000-221-XXX3,0681,5462,680
Educational Media Services - School Library 11-000-222-XXX155,827158,188158,726
Instructional Staff Training Services 11-000-223-XXX7,02914,35014,350
General Administration 11-000-230-XXX333,047303,465310,777
School Administration 11-000-240-XXX541,526643,421625,632
Central Svcs & Admin Info Technology 11-000-25X-XXX318,779337,204349,833
Interest Earned on Maintenance Reserve 10-60609,0004,000
Operation and Maintenance of Plant Services 11-000-26X-XXX1,494,5591,335,2061,380,573
Student Transportation Services 11-000-270-XXX715,493602,223648,600
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,936,8942,105,5422,323,555
Total Support Services Expenditures 6,691,1556,712,7527,003,228
TOTAL GENERAL CURRENT EXPENSE 12,278,81112,037,59012,307,344
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60402,400350
Equipment 12-XXX-XXX-73X26,64089,7430
Facilities Acquisition and Construction Services 12-000-4XX-XXX071,63246,522
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-9310260,0000
TOTAL CAPITAL EXPENDITURES 26,640423,77546,872
Transfer of Funds to Charter Schools 10-000-100-56X035,29742,760
OPERATING BUDGET GRAND TOTAL 12,305,45112,496,66212,396,976
SPECIAL GRANTS AND ENTITLEMENTS
Preschool Education Aid:
Instruction 20-218-100-XXX220,062247,209233,086
Support Services 20-218-200-XXX45,00043,545328
TOTAL PRESCHOOL EDUCATION AID 265,062290,754233,414
Other State Projects:
Total State Projects 265,062290,754233,414
Federal Projects:
Title I 20-XXX-XXX-XXX523,354391,399332,689
Title II 20-XXX-XXX-XXX068,02957,825
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX356,281229,818195,345
Other Special Projects 20-XXX-XXX-XXX84,49600
Total Federal Projects 964,131689,246585,859
TOTAL GRANTS AND ENTITLEMENTS 1,229,193980,000819,273
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX530,509523,743531,776
TOTAL REPAYMENT OF DEBT 530,509523,743531,776
Total Expenditures 14,065,15314,000,40513,748,025
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 14,065,15314,000,40513,748,025

 

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 Budget355,775296,737250,000250,000
  Repayment of Debt12,1252,1240
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve359,427363,02133,78934,139
      Adult Education Programs0000
      Maintenance Reserve896,167695,858564,858428,858
      Legal Reserve31,71731,71700
      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 Cost12,76811,51512,01012,73112,760
Total Classroom Instruction7,8977,6757,2277,8517,883
Classroom-Salaries and Benefits7,5187,3466,9467,5607,479
Classroom-General Supplies and Textbooks302267210215322
Classroom-Purchased Services and Other7762727682
Total Support Services1,4571,4361,4341,4481,390
Support Services-Salaries and Benefits1,2931,3411,3381,3391,247
Total Administrative Costs1,6881,5351,7061,7561,755
Administration-Salaries and Benefits1,4021,2931,4541,4851,432
Legal Costs03446
Total Operations and Maintenance of Plant1,8891,7701,6431,6751,732
Operations & Maintenance of Plant-Salary & Ben.809841799836862
Total Food Services Costs00000
Total Extracurricular Costs00000
Total Equipment Costs272901000
Employee Benefits as a % of Salaries27.124.326.327.330.5

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
  • 1. Transportation - Local Educational Agency (LEA) that provides regular
  • student busing for 5 school districts. Ranked #3 in 2008-09 and consist
  • ently ranked no lower than third in the State.
  • 2. Transportation - Cumberland County Educational Cooperative: Special e
  • ducation
  • 3. Transportation - Cumberland Regional High School District: Non-public
  • transportation
  • 4. Shared Teacher - Music teacher shared with Deerfield Twp.
  • 5. Food Service - Local Educational Agency (LEA) that provides school lu
  • nch services for two school districts and three private schools
  • 6. Supplies - Purchase supplies and materials from Pittsgrove Twp's cons
  • ortium
  • 7. Snow removal - Township extends this service to the district, as well
  • as, providing sand and salt for district use.
  • 8. Recycling - these services are provided by the Cumberland County Impr
  • ovement Authority
  • 9. ACES (Alliance for Competitive Energy Services) - An alliance compose
  • d of NJSBA, NJASA, & NJASBO for Gas and Electric
  • 10. ACT (Alliance for Competitive Telecommunications) - Telecommunication
  • s - Participated in NJASBO state bidding process, Received pricing 10% lo
  • wer by through Cooperative Communication

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,053,273 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)419,994,185 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1001.4413 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,559,102 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)419,994,185 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1001.5617 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,053,273 (G)
Estimated Equalized Valuation (as of 10/01/2010)671,393,918 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.9016 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,559,102 (J)
Estimated Equalized Valuation (as of 10/01/2010)671,393,918 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.9769 (L)

 

Administrative Salaries
Employee Name: Bruce Harbinson 
Job TitleBusiness Administrator 
Base Annual Salary107,625 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract 
  Ending Date of Contract 
  Contracted Number of Annual Work Days260 
  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: 
Allowances2,704 
Bonuses
Stipends7,537 
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other2,288 
  Retirement Plans
Contractual Post-Employment Benefits Amount10,000 
  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: Dr. Peter Koza 
Job TitleSuperintendent Principal 
Base Annual Salary130,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract 
  Ending Date of Contract 
  Contracted Number of Annual Work Days260 
  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: 
Allowances1,675 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other672 
  Retirement Plans
Contractual Post-Employment Benefits Amount7,500 
  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