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User Friendly Budgets
2010

CUMBERLAND - CUMBERLAND CO VOCATIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Shared-Time280404404
spacing
Pupils on Roll - Special Full-Time363636
Pupils on Roll - Special Shared-Time149142142
Post-Secondary - Full Time195340340

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 906,305 986,135
Transfers from Other Funds 10-5200 -960 0 0
Revenues from Local Sources:
County Tax Levy 10-1210 2,231,800 1,888,000 2,100,000
Tuition from LEAs 10-1310 801,500 826,000 826,000
Non-Resident Fees 10-1350 36,000 20,000 20,000
Interest Earned on Capital Reserve Funds 10-1XXX 45,633 3,500 3,500
Other Restricted Miscellaneous Revenues 10-1XXX 684,655 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 22,744 896,923 900,437
SUBTOTAL  3,822,332 3,634,423 3,849,937
Revenues from State Sources:
Other State Aids 10-3XXX 38,405 0 0
Categorical Special Education Aid 10-3132 130,813 119,170 0
Equalization Aid 10-3176 3,509,370 2,439,226 3,541,469
Categorical Security Aid 10-3177 87,688 62,400 0
Adjustment Aid 10-3178 190,877 799,894 0
SUBTOTAL  3,957,153 3,420,690 3,541,469
Equalization Aid - ARRA ESF 16-4520 0 520,544 0
Equalization Aid - ARRA GSF 17-4521 0 20,151 0
Adjustment for Prior Year Encumbrances  0 1,345 0
Actual Revenues (Over)/Under Expenditures  -515,052 0 0
TOTAL OPERATING BUDGET  7,263,473 8,503,458 8,377,541
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 67,117 17,500 12,500
TOTAL REVENUES FROM STATE SOURCES  67,117 17,500 12,500
Revenues from Federal Sources:
Title I 20-4411-4416 61,752 81,308 87,402
Title II 20-4451-4455 0 0 8,560
I.D.E.A. Part B (Handicapped) 20-4420-4429 93,100 73,651 70,323
Vocational Education 20-4430 0 116,669 114,650
Other 20-4XXX 267,754 8,815 0
TOTAL REVENUES FROM FEDERAL SOURCES  422,606 280,443 280,935
TOTAL GRANTS AND ENTITLEMENTS  489,723 297,943 293,435
TOTAL REVENUES/SOURCES  7,753,196 8,801,401 8,670,976
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  7,753,196 8,801,401 8,670,976

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Vocational Programs 11-3XX-100-XXX2,061,7522,382,1372,140,678
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX24,57238,25040,550
School Sponsored Athletics 11-402-100-XXX1,6808,0004,500
Support Services:
Attendance and Social Work Services 11-000-211-XXX43,05666,26464,022
Health Services 11-000-213-XXX78,85387,79391,296
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21733,47937,24938,987
Guidance 11-000-218-XXX144,271153,048192,852
Child Study Teams 11-000-219-XXX132,296151,446156,959
Improvement of Instructional Services 11-000-221-XXX10,16816,5005,500
Educational Media Services - School Library 11-000-222-XXX47,51993,12649,603
Instructional Staff Training Services 11-000-223-XXX17,7532,5002,500
General Administration 11-000-230-XXX399,354461,509471,400
School Administration 11-000-240-XXX329,394345,384350,420
Central Svcs & Admin Info Technology 11-000-25X-XXX523,377497,270502,289
Operation and Maintenance of Plant Services 11-000-26X-XXX1,008,6561,231,6751,176,006
Student Transportation Services 11-000-270-XXX34,93141,52555,038
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,007,8381,100,5041,326,641
Food Services 11-000-310-XXX010,0005,000
Total Support Services Expenditures 3,810,9454,295,7934,488,513
TOTAL GENERAL CURRENT EXPENSE 5,898,9496,724,1806,674,241
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60403,5003,500
Equipment 12-XXX-XXX-73X163,194156,500104,500
Facilities Acquisition and Construction Services 12-000-4XX-XXX99,8195,0001,800
TOTAL CAPITAL EXPENDITURES 263,013165,000109,800
Post-Secondary Programs:
Instruction 13-330-100-XXX696,3741,057,1621,100,345
Support Services 13-330-200-XXX232,348244,136238,312
Total Post-Secondary Programs 928,7221,301,2981,338,657
Vocational Evening - Local:
Instruction 13-629-100-XXX19,637114,800108,133
Support Services 13-629-200-XXX153,152198,180146,710
Total Vocational Evening - Local 172,789312,980254,843
TOTAL SPECIAL SCHOOLS 1,101,5111,614,2781,593,500
OPERATING BUDGET GRAND TOTAL 7,263,4738,503,4588,377,541
SPECIAL GRANTS AND ENTITLEMENTS
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX67,11717,50012,500
Total State Projects 67,11717,50012,500
Federal Projects:
Title I 20-XXX-XXX-XXX61,75281,30887,402
Title II 20-XXX-XXX-XXX008,560
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX93,10073,65170,323
Vocational Education 20-XXX-XXX-XXX0116,669114,650
Other Special Projects 20-XXX-XXX-XXX267,7548,8150
Total Federal Projects 422,606280,443280,935
TOTAL GRANTS AND ENTITLEMENTS 489,723297,943293,435
Total Expenditures 7,753,1968,801,4018,670,976
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 7,753,1968,801,4018,670,976

 

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 Budget417,090659,93900
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve461,454319,601323,101326,601
      Adult Education Programs0000
      Maintenance Reserve138,400143,90000
      Legal Reserve1,183,2481,668,309986,1350
      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 Cost14,56916,42016,32012,29812,259
Total Classroom Instruction7,1308,0448,2746,2866,183
Classroom-Salaries and Benefits6,1887,1357,0325,3515,231
Classroom-General Supplies and Textbooks724686975743751
Classroom-Purchased Services and Other218223267192201
Total Support Services1,7161,9481,9691,3591,373
Support Services-Salaries and Benefits1,6351,8451,6771,1421,194
Total Administrative Costs3,5353,7393,2902,4452,623
Administration-Salaries and Benefits2,9403,1112,6781,9912,177
Legal Costs00795959
Total Operations and Maintenance of Plant2,1442,6432,6582,1191,975
Operations & Maintenance of Plant-Salary & Ben.8779201,122823641
Total Food Services Costs0021158
Total Extracurricular Costs62691037777
Total Equipment Costs117395335241161
Employee Benefits as a % of Salaries24.925.724.624.931.5

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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
  • 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
  • Participate in Alliance for Competitive Telecommunication with Monmouth a
  • nd Ocean County Ed. Services Comm.
  • Participate as LEA for Cumb Co. Educational Cooperative
  • Participate in regional Federal Learn and Serve grant with Gloucester and
  • Atlantic Counties
  • Participate in the Middlesex Regional Ed. Serv Comm. joint purchasing
  • program

 

Administrative Salaries
Employee Name: Albert Brown 
Job TitleInformation Technology 
Base Annual Salary77,037 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 22 
  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: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other4,821 
  Retirement Plans
Contractual Post-Employment Benefits Amount24,481 
  Description of: 
   Buyback of Sick Days at the End of Contract$5,000 less than teachers 
   Buyback of Vacation Days at the End of ContractMax vacation 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: Darlene Barber 
Job TitleSuperintendent 
Base Annual Salary147,661 
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 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: 
Allowances2,492 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other2,621 
  Retirement Plans4,000 
Contractual Post-Employment Benefits Amount47,037 
  Description of: 
   Buyback of Sick Days at the End of ContractTeachers buyback $20,000 
   Buyback of Vacation Days at the End of ContractMax vacation 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 Salary115,336 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 22 
  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: 
Allowances1,100 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other4,821 
  Retirement Plans2,500 
Contractual Post-Employment Benefits Amount28,269 
  Description of: 
   Buyback of Sick Days at the End of Contract$5,000 less than teachers 
   Buyback of Vacation Days at the End of Contractmax vacation 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