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User Friendly Budgets
2010

CUMBERLAND - MAURICE RIVER TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time344339344
spacing
Pupils on Roll - Special Full-Time515050
Private School Placements111
spacing
Pupils Sent to Other Districts-Reg Prog145143142
Pupils Sent to Other Dists-Spec Ed Prog383340
Pupils Received210

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 724,728 561,906
Withdrawal from Maint. Reserve 10-310 0 354,970 194,492
Revenues from Local Sources:
Local Tax Levy 10-1210 2,466,484 2,528,781 2,528,781
Tuition 10-1300 49,424 0 0
Transportation Fees from Other LEAs 10-1420-1440 164,912 95,589 172,000
Unrestricted Miscellaneous Revenues 10-1XXX 13,530 5,300 5,300
SUBTOTAL  2,694,350 2,629,670 2,706,081
Revenues from State Sources:
Extraordinary Aid 10-3131 28,584 0 0
Other State Aids 10-3XXX 7,175 6,500 0
Categorical Special Education Aid 10-3132 256,921 264,822 261,512
Equalization Aid 10-3176 3,134,799 2,750,325 3,531,992
Categorical Security Aid 10-3177 56,527 82,715 89,425
Adjustment Aid 10-3178 612,746 335,389 0
Categorical Transportation Aid 10-3121 292,135 352,942 124,912
SUBTOTAL  4,388,887 3,792,693 4,007,841
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 9,411 0
Equalization Aid - ARRA ESF 16-4520 0 586,934 0
Equalization Aid - ARRA GSF 17-4521 0 22,721 0
SUBTOTAL  0 619,066 0
Adjustment for Prior Year Encumbrances  0 219,884 0
Actual Revenues (Over)/Under Expenditures  -418,649 0 0
TOTAL OPERATING BUDGET  6,664,588 8,341,011 7,470,320
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Preschool Education Aid 20-3218 0 101,480 100,309
Other Restricted Entitlements 20-32XX 101,480 0 0
TOTAL REVENUES FROM STATE SOURCES  101,480 101,480 100,309
Revenues from Federal Sources:
Title I 20-4411-4416 86,212 115,393 71,771
Title II 20-4451-4455 0 0 29,156
I.D.E.A. Part B (Handicapped) 20-4420-4429 134,140 262,025 112,389
Other 20-4XXX 58,158 54,798 65,789
TOTAL REVENUES FROM FEDERAL SOURCES  278,510 432,216 279,105
TOTAL GRANTS AND ENTITLEMENTS  379,990 533,696 379,414
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 21,581 0
Revenues from Local Sources:
Local Tax Levy 40-1210 107,833 79,454 91,535
TOTAL REVENUES FROM LOCAL SOURCES  107,833 79,454 91,535
Revenues from State Sources:
Debt Service Aid Type II 40-3160 146,749 154,547 86,878
TOTAL LOCAL REPAYMENT OF DEBT  254,582 255,582 178,413
TOTAL REPAYMENT OF DEBT  254,582 255,582 178,413
TOTAL REVENUES/SOURCES  7,299,160 9,130,289 8,028,147
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  7,299,160 9,130,289 8,028,147

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,887,4272,149,7681,888,102
Special Education 11-2XX-100-XXX312,532287,660271,070
Basic Skills/Remedial 11-230-100-XXX9,51000
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX10,50444,5008,700
Support Services:
Tuition 11-000-100-XXX1,455,3971,815,3542,041,704
Attendance and Social Work Services 11-000-211-XXX9,93018,98218,000
Health Services 11-000-213-XXX68,27465,76368,100
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217106,365103,70087,150
Guidance 11-000-218-XXX57,00866,90659,548
Child Study Teams 11-000-219-XXX3,52349,87517,923
Improvement of Instructional Services 11-000-221-XXX92,49793,50472,181
Educational Media Services - School Library 11-000-222-XXX9,27119,57215,271
Instructional Staff Training Services 11-000-223-XXX38,63651,25428,000
General Administration 11-000-230-XXX183,034237,275192,593
School Administration 11-000-240-XXX35,17464,18479,995
Central Svcs & Admin Info Technology 11-000-25X-XXX205,758249,193238,013
Deposit to Maintenance Reserve 10-6060194,1700
Operation and Maintenance of Plant Services 11-000-26X-XXX485,532517,958493,781
Student Transportation Services 11-000-270-XXX459,348722,284489,408
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,132,7431,435,3541,380,781
Food Services 11-000-310-XXX25,00025,00020,000
Total Support Services Expenditures 4,367,4905,536,1585,302,448
TOTAL GENERAL CURRENT EXPENSE 6,587,4638,212,2567,470,320
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X77,125128,7550
TOTAL CAPITAL EXPENDITURES 77,125128,7550
OPERATING BUDGET GRAND TOTAL 6,664,5888,341,0117,470,320
SPECIAL GRANTS AND ENTITLEMENTS
Preschool Education Aid:
Instruction 20-218-100-XXX080,56588,396
Support Services 20-218-200-XXX020,91511,913
TOTAL PRESCHOOL EDUCATION AID 0101,480100,309
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX101,48000
Total State Projects 101,480101,480100,309
Federal Projects:
Title I 20-XXX-XXX-XXX86,212115,39371,771
Title II 20-XXX-XXX-XXX0029,156
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX134,140262,025112,389
Other Special Projects 20-XXX-XXX-XXX58,15854,79865,789
Total Federal Projects 278,510432,216279,105
TOTAL GRANTS AND ENTITLEMENTS 379,990533,696379,414
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX254,582255,582178,413
TOTAL REPAYMENT OF DEBT 254,582255,582178,413
Total Expenditures 7,299,1609,130,2898,028,147
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 7,299,1609,130,2898,028,147

 

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 Budget543,829606,311673,846250,000
  Repayment of Debt21,58121,58100
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve0355,292194,4920
      Legal Reserve811,922528,676138,0600
      Tuition Reserve0000
      Current Expense Emergency Reserve0250,000250,000250,000
  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 Cost11,95211,19212,15913,63312,076
Total Classroom Instruction7,1167,0808,4928,7217,701
Classroom-Salaries and Benefits6,7806,8787,6737,7337,028
Classroom-General Supplies and Textbooks306157614775536
Classroom-Purchased Services and Other3044205214136
Total Support Services1,4041,1751,3431,4381,119
Support Services-Salaries and Benefits1,2319721,0391,048726
Total Administrative Costs1,5231,3041,4241,6211,621
Administration-Salaries and Benefits1,2831,0741,0961,1271,314
Legal Costs00151515
Total Operations and Maintenance of Plant1,7621,5447471,6701,559
Operations & Maintenance of Plant-Salary & Ben.928817260770748
Total Food Services Costs6363636451
Total Extracurricular Costs74268711522
Total Equipment Costs138194333310
Employee Benefits as a % of Salaries4035.74445.446.7

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
  • T1 WATER TREATMENT WITH TOWNSHIP
  • SNOW REMOVAL WITH TOWNSHIP
  • TRASH REMOVAL WITH TOWNSHIP
  • COMPUTER PARTS AND LIGHT TUBE RECYCLING WITH TOWNSHIP
  • PAPER, MEDICAL AND CUSTODIAL SUPPLIES WITH MILLVILLE SCHOOL DISTRICT
  • CUSTODIAL SERVICES WITH TOWNSHIP
  • CHILD STUDY TEAM SERVICES WITH SALEM COUNTY SPECIAL SERVICES SCHOOL
  • GUIDANCE SERVICES WITH SALEM COUNTY SPECIAL SERVICES SCHOOL
  • TRANSPORTATION CONSORTIUM SERVICES
  • PARTICIPATE IN ACES
  • PARTICIPATE IN ERATE
  • RECYCLING WITH CUMBERLAND COUNTY IMPROVEMENT AUTHORITY (PAPER)
  • WILL BEGIN TO DO A SUPERINTENDENT SHARED SERVICE 7/1/2010
  • WILL BEGIN TO DO SHARED SPEECH SERVICES WITH SALEM COUNTY SPECIAL SERVICE
  • SCHOOL DISTRICT 7/1/2010

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,528,781 (A)
Estimated Net Taxable Valuation (as of 02/17/2010)302,578,980 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.8357 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,620,316 (D)
Estimated Net Taxable Valuation (as of 02/17/2010)302,578,980 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.8660 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,528,781 (G)
Estimated Equalized Valuation (as of 10/01/2009)302,643,741 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.8356 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,620,316 (J)
Estimated Equalized Valuation (as of 10/01/2009)302,643,741 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.8658 (L)

 

Administrative Salaries
Employee Name: JOHN SAPORITO 
Job TitleSuperintendent PRINCIPAL 
Base Annual Salary131,905 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Shared County 
Shared District0950 
Shared Job TitleSuperintendent 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract06/17/2008 
  Ending Date of Contract06/17/2013 
  Contracted Number of Annual Work Days246 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days15 
  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 DaysBEREAVEMENT LEAVE 
Benefits: 
Allowances1,200 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  Description of: 
   Buyback of Sick Days at the End of Contract50% OF ACCUMULATED SICK & PERS. LEAVE 
   Buyback of Vacation Days at the End of ContractAT PER DIEM RATE CAPPED AT $15,000. 
   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: LINDA JOHNSON 
Job TitleTeacher 
Base Annual Salary75,791 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2005 
  Ending Date of Contract06/30/2008 
  Contracted Number of Annual Work Days180 
  Contracted Number of Annual Vacation Days
  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 DaysBEREAVEMENT LEAVE 
Benefits: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount10,800 
  Description of: 
   Buyback of Sick Days at the End of ContractUPON RETIREMENT - TEACHER 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: PATRICIA POWELL 
Job TitleBusiness Administrator BOARD SECRETARY 
Base Annual Salary88,492 
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 Contract06/30/2010 
  Contracted Number of Annual Work Days246 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days15 
  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 DaysBEREAVEMENT LEAVE 
Benefits: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other900 
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract50% OF ACCUMULATED SICK LEAVE AT PER 
   Buyback of Vacation Days at the End of ContractDIEM RATE UPON RETIREMENT, DEATH, DIS. 
   Buyback of Personal Days at the End of Contract50% OF UNUSED PERSONAL LEAVE AT PER 
   Other Contractual Post-Employment BenefitsDIEM RATE UPON RETIREMENT, DEATH, DIS. 
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: RENEE CORNISH 
Job TitleTeacher 
Base Annual Salary75,791 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2005 
  Ending Date of Contract06/30/2008 
  Contracted Number of Annual Work Days180 
  Contracted Number of Annual Vacation Days
  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 DaysBEREAVEMENT LEAVE 
Benefits: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount10,800 
  Description of: 
   Buyback of Sick Days at the End of ContractUPON RETIREMENT - TEACHER 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: ROBERT JOHNSON 
Job TitleTeacher 
Base Annual Salary79,279 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2005 
  Ending Date of Contract06/30/2008 
  Contracted Number of Annual Work Days180 
  Contracted Number of Annual Vacation Days
  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 DaysBEREAVEMENT LEAVE 
Benefits: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount10,800 
  Description of: 
   Buyback of Sick Days at the End of ContractUPON RETIREMENT - TEACHER 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