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User Friendly Budgets
2010

CUMBERLAND - FAIRFIELD TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time567542566
Pupils on Roll Regular Shared-Time010
spacing
Pupils on Roll - Special Full-Time556455
Private School Placements122
spacing
Pupils Sent to Other Districts-Reg Prog112
Pupils Sent to Other Dists-Spec Ed Prog13169
Pupils Received101

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 71,020 232,205
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 0 400,675 0
Transfers from Other Funds 10-5200 4,277 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 679,730 696,863 696,863
Tuition 10-1300 19,177 10,000 10,000
Interest Earned on Capital Reserve Funds 10-1XXX 1,167 50 50
Unrestricted Miscellaneous Revenues 10-1XXX 463,341 61,838 41,099
SUBTOTAL  1,163,415 768,751 748,012
Revenues from State Sources:
Extraordinary Aid 10-3131 20,084 13,860 0
Other State Aids 10-3XXX 6,212 0 0
Categorical Special Education Aid 10-3132 272,449 278,063 268,132
Equalization Aid 10-3176 5,562,236 4,435,413 5,093,334
Categorical Security Aid 10-3177 174,648 174,956 163,126
Adjustment Aid 10-3178 0 86,129 80,019
Categorical Transportation Aid 10-3121 119,577 171,166 154,606
SUBTOTAL  6,155,206 5,159,587 5,759,217
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 2,353 19,518 13,713
Equalization Aid - ARRA ESF 16-4520 0 946,541 0
Equalization Aid - ARRA GSF 17-4521 0 36,642 0
SUBTOTAL  2,353 1,002,701 13,713
Adjustment for Prior Year Encumbrances  0 23,340 0
Actual Revenues (Over)/Under Expenditures  -697,461 0 0
TOTAL OPERATING BUDGET  6,627,790 7,426,074 6,753,147
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 1,000 0 0
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 0 0 13,982
Preschool Education Aid - Pr Yr Carryover 20-3218 0 0 25,219
Preschool Education Aid 20-3218 0 940,627 1,058,985
Other Restricted Entitlements 20-32XX 718,272 7,524 7,524
TOTAL REVENUES FROM STATE SOURCES  718,272 948,151 1,105,710
Revenues from Federal Sources:
Title I 20-4411-4416 311,193 281,385 294,205
Title II 20-4451-4455 0 0 53,149
I.D.E.A. Part B (Handicapped) 20-4420-4429 201,173 161,769 158,404
Other 20-4XXX 59,456 58,052 4,645
TOTAL REVENUES FROM FEDERAL SOURCES  571,822 501,206 510,403
TOTAL GRANTS AND ENTITLEMENTS  1,291,094 1,449,357 1,616,113
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 371,785 369,785 509,980
TOTAL REVENUES FROM LOCAL SOURCES  371,785 369,785 509,980
TOTAL LOCAL REPAYMENT OF DEBT  371,785 369,785 509,980
TOTAL REPAYMENT OF DEBT  371,785 369,785 509,980
TOTAL REVENUES/SOURCES  8,290,669 9,245,216 8,879,240
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  8,290,669 9,245,216 8,879,240

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,124,4972,282,5732,231,744
Special Education 11-2XX-100-XXX613,606542,149582,090
Basic Skills/Remedial 11-230-100-XXX145,321196,164156,227
Bilingual Education 11-240-100-XXX51,66955,26057,609
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX18,61021,70021,550
School Sponsored Athletics 11-402-100-XXX4,80014,44613,100
Before/After School Programs 11-421-XXX-XXX09,3120
Support Services:
Tuition 11-000-100-XXX518,224455,604461,473
Attendance and Social Work Services 11-000-211-XXX02,7000
Health Services 11-000-213-XXX61,26657,02952,428
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217110,292114,870101,947
Guidance 11-000-218-XXX128,544105,84758,268
Child Study Teams 11-000-219-XXX28,31336,26632,510
Improvement of Instructional Services 11-000-221-XXX78,853109,73631,325
Educational Media Services - School Library 11-000-222-XXX82,11597,24490,528
Instructional Staff Training Services 11-000-223-XXX9,55245,72963,441
General Administration 11-000-230-XXX375,465295,817318,092
School Administration 11-000-240-XXX165,090182,311165,002
Central Svcs & Admin Info Technology 11-000-25X-XXX198,516228,800216,500
Operation and Maintenance of Plant Services 11-000-26X-XXX652,581679,187567,284
Student Transportation Services 11-000-270-XXX531,587501,228513,092
Personal Services - Employee Benefits 11-XXX-XXX-2XX713,771768,658881,327
Total Support Services Expenditures 3,654,1693,681,0263,553,217
TOTAL GENERAL CURRENT EXPENSE 6,612,6726,802,6306,615,537
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60405050
Equipment 12-XXX-XXX-73X15,1188,0005,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX0199,324118,232
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-9310400,6760
TOTAL CAPITAL EXPENDITURES 15,118608,050123,282
Transfer of Funds to Charter Schools 10-000-100-56X015,39414,328
OPERATING BUDGET GRAND TOTAL 6,627,7907,426,0746,753,147
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX1,00000
Preschool Education Aid:
Instruction 20-218-100-XXX0547,150665,968
Support Services 20-218-200-XXX0366,157424,484
Facilities Acquisition and Construction Services 20-218-400-XXX027,3207,734
TOTAL PRESCHOOL EDUCATION AID 0940,6271,098,186
Other State Projects:
Nonpublic Auxiliary Services 20-XXX-XXX-XXX02,1602,160
Nonpublic Handicapped Services 20-XXX-XXX-XXX03,8643,864
Nonpublic Nursing Services 20-XXX-XXX-XXX01,5001,500
Other Special Projects 20-XXX-XXX-XXX718,27200
Total State Projects 718,272948,1511,105,710
Federal Projects:
Title I 20-XXX-XXX-XXX311,193281,385294,205
Title II 20-XXX-XXX-XXX0053,149
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX201,173161,769158,404
Other Special Projects 20-XXX-XXX-XXX59,45658,0524,645
Total Federal Projects 571,822501,206510,403
TOTAL GRANTS AND ENTITLEMENTS 1,291,0941,449,3571,616,113
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX371,785369,785509,980
TOTAL REPAYMENT OF DEBT 371,785369,785509,980
Total Expenditures 8,290,6699,245,2168,879,240
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 8,290,6699,245,2168,879,240

 

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 Budget257,279261,296261,296261,296
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve80,856482,69882,07382,123
      Adult Education Programs0000
      Maintenance Reserve042,00042,00042,000
      Legal Reserve71,020303,225232,2050
      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 Cost9,1028,89010,78611,17710,853
Total Classroom Instruction5,7525,5367,0287,1407,244
Classroom-Salaries and Benefits5,5075,3256,6596,7346,902
Classroom-General Supplies and Textbooks170160235250201
Classroom-Purchased Services and Other7452133156141
Total Support Services1,0209321,3891,4991,305
Support Services-Salaries and Benefits9068471,1281,213976
Total Administrative Costs1,1141,3181,2371,3261,301
Administration-Salaries and Benefits783861913959947
Legal Costs00173229
Total Operations and Maintenance of Plant1,1611,0571,0681,141935
Operations & Maintenance of Plant-Salary & Ben.1008895103106
Total Food Services Costs00000
Total Extracurricular Costs5345616764
Total Equipment Costs024505821
Employee Benefits as a % of Salaries21.818.919.220.222.9

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
  • 1. Gas consortium with Pittsgrove Twp. School District
  • 2. Paper purchasing consortium with Pittsgrove Twp. School District
  • 3. Special Education Transportation consortium with Cumberland County Edu
  • cation Cooperative with Cumb. Cty. Voc. /Tech. School District
  • 4. Regular Education Transportation consortium with Upper Deerfield Sch.
  • District
  • 5. Non-Public School Services with Salem Cty. Special Service
  • 6. Non-Medical Insurance with Gloucester/Salem Joint Insurance Fund
  • 7. Custodial Services with Pittsgrove Twp. School District
  • 8. Long Distrance Telephone with ACS cooperative
  • 9. Environmental Safety Regulatory Training with Gloucester/Salem JIFF
  • 10. Recyclable Trash with Cumberland County Improvement Authority
  • 11. Non-Public Transportation with Cumberland Cty. Regional H.sS.

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy696,863 (A)
Estimated Net Taxable Valuation (as of 05/05/2010)171,681,417 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.4059 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,206,843 (D)
Estimated Net Taxable Valuation (as of 05/05/2010)171,681,417 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.7030 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy696,863 (G)
Estimated Equalized Valuation (as of 10/01/2009)315,535,141 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.2209 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,206,843 (J)
Estimated Equalized Valuation (as of 10/01/2009)315,535,141 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.3825 (L)

 

Administrative Salaries
Employee Name: Janecia Smith 
Job TitleBusiness Administrator 
Base Annual Salary92,782 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract04/02/2008 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 20 
  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, 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: John Klug 
Job TitleSuperintendent 
Base Annual Salary120,685 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract09/01/2006 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 20 
  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, 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: Richard Dawkins 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary75,529 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2008 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 10 
  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, 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: Tanya Clark 
Job TitlePrincipal 
Base Annual Salary100,595 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract08/11/2008 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 20 
  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, 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