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User Friendly Budgets
2011-2012

CUMBERLAND - FAIRFIELD TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time542558567
Pupils on Roll Regular Shared-Time105
spacing
Pupils on Roll - Special Full-Time645858
Pupils on Roll - Special Shared-Time004
Private School Placements222
spacing
Pupils Sent to Other Districts-Reg Prog153
Pupils Sent to Other Dists-Spec Ed Prog16137
Pupils Received001

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 232,205 184,205
Transfers from Other Funds 10-5200 2,534 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 696,863 696,863 696,863
Tuition 10-1300 0 10,000 10,000
Interest Earned on Capital Reserve Funds 10-1XXX 0 50 0
Other Restricted Miscellaneous Revenues 10-1XXX 32,070 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 0 41,099 35,468
SUBTOTAL  728,933 748,012 742,331
Revenues from State Sources:
Other State Aids 10-3XXX 4,510 0 0
Categorical Special Education Aid 10-3132 278,063 268,132 268,132
Equalization Aid 10-3176 4,191,704 5,093,334 5,093,334
Categorical Security Aid 10-3177 174,956 163,126 163,126
Adjustment Aid 10-3178 86,129 80,019 154,046
Categorical Transportation Aid 10-3121 171,166 154,606 154,606
SUBTOTAL  4,906,528 5,759,217 5,833,244
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 4,398 13,713 0
Equalization Aid - ARRA ESF 16-4520 946,541 0 0
Equalization Aid - ARRA GSF 17-4521 36,642 0 0
Education Jobs Fund 18-4522 0 0 203,118
SUBTOTAL  987,581 13,713 203,118
Adjustment for Prior Year Encumbrances  0 1,005 0
Actual Revenues (Over)/Under Expenditures  758,654 0 0
TOTAL OPERATING BUDGET  7,384,230 6,754,152 6,962,898
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 13,982 0
Preschool Education Aid - Pr Yr Carryover 20-3218 0 25,219 86,111
Preschool Education Aid 20-3218 879,734 1,058,985 1,058,985
Other Restricted Entitlements 20-32XX 925 7,524 0
TOTAL REVENUES FROM STATE SOURCES  880,659 1,105,710 1,145,096
Revenues from Federal Sources:
Title I 20-4411-4416 324,427 294,205 270,258
Title II 20-4451-4455 0 53,149 47,763
I.D.E.A. Part B (Handicapped) 20-4420-4429 191,822 158,404 154,825
Other 20-4XXX 493,105 4,645 0
TOTAL REVENUES FROM FEDERAL SOURCES  1,009,354 510,403 472,846
TOTAL GRANTS AND ENTITLEMENTS  1,891,013 1,616,113 1,617,942
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 369,785 509,980 514,917
TOTAL REVENUES FROM LOCAL SOURCES  369,785 509,980 514,917
TOTAL LOCAL REPAYMENT OF DEBT  369,785 509,980 514,917
TOTAL REPAYMENT OF DEBT  369,785 509,980 514,917
TOTAL REVENUES/SOURCES  9,645,028 8,880,245 9,095,757
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  9,645,028 8,880,245 9,095,757

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,304,4932,231,7442,279,381
Special Education 11-2XX-100-XXX223,476582,090620,167
Basic Skills/Remedial 11-230-100-XXX168,504156,227141,054
Bilingual Education 11-240-100-XXX34,96157,60958,147
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX22,47021,55021,550
School Sponsored Athletics 11-402-100-XXX8,36313,10013,100
Support Services:
Tuition 11-000-100-XXX408,837413,973366,235
Health Services 11-000-213-XXX52,05152,42849,946
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217460,580101,947150,070
Guidance 11-000-218-XXX84,85258,26857,271
Child Study Teams 11-000-219-XXX24,78332,51030,722
Improvement of Instructional Services 11-000-221-XXX94,00631,32531,600
Educational Media Services - School Library 11-000-222-XXX89,49390,528141,481
Instructional Staff Training Services 11-000-223-XXX15,18954,44121,950
General Administration 11-000-230-XXX311,001349,892306,875
School Administration 11-000-240-XXX175,506165,002217,795
Central Svcs & Admin Info Technology 11-000-25X-XXX232,437241,200219,052
Operation and Maintenance of Plant Services 11-000-26X-XXX632,481568,289565,858
Student Transportation Services 11-000-270-XXX513,955513,092524,861
Personal Services - Employee Benefits 11-XXX-XXX-2XX824,336881,3271,070,784
Total Support Services Expenditures 3,919,5073,554,2223,754,500
TOTAL GENERAL CURRENT EXPENSE 6,681,7746,616,5426,887,899
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040500
Equipment 12-XXX-XXX-73X5,0405,0002,500
Facilities Acquisition and Construction Services 12-000-4XX-XXX199,324118,23272,499
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931482,69800
TOTAL CAPITAL EXPENDITURES 687,062123,28274,999
Transfer of Funds to Charter Schools 10-000-100-56X15,39414,3280
OPERATING BUDGET GRAND TOTAL 7,384,2306,754,1526,962,898
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX1,00000
Preschool Education Aid:
Instruction 20-218-100-XXX528,589665,968617,435
Support Services 20-218-200-XXX351,145424,484429,894
Facilities Acquisition and Construction Services 20-218-400-XXX07,73497,767
TOTAL PRESCHOOL EDUCATION AID 879,7341,098,1861,145,096
Other State Projects:
Nonpublic Auxiliary Services 20-XXX-XXX-XXX7102,1600
Nonpublic Handicapped Services 20-XXX-XXX-XXX03,8640
Nonpublic Nursing Services 20-XXX-XXX-XXX2151,5000
Total State Projects 880,6591,105,7101,145,096
Federal Projects:
Title I 20-XXX-XXX-XXX324,427294,205270,258
Title II 20-XXX-XXX-XXX053,14947,763
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX191,822158,404154,825
Other Special Projects 20-XXX-XXX-XXX493,1054,6450
Total Federal Projects 1,009,354510,403472,846
TOTAL GRANTS AND ENTITLEMENTS 1,891,0131,616,1131,617,942
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX369,785509,980514,917
TOTAL REPAYMENT OF DEBT 369,785509,980514,917
Total Expenditures 9,645,0288,880,2459,095,757
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 9,645,0288,880,2459,095,757

 

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 Budget261,29678,695334,790150,585
  Repayment of Debt0000
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve482,698000
      Adult Education Programs0000
      Maintenance Reserve42,00042,00042,00042,000
      Legal Reserve303,225232,20500
      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 Cost8,8909,61210,85311,00211,186
Total Classroom Instruction5,5366,5877,2447,2857,415
Classroom-Salaries and Benefits5,3256,2386,9026,9407,038
Classroom-General Supplies and Textbooks160246202203233
Classroom-Purchased Services and Other52103141142145
Total Support Services9322,0651,3051,2941,372
Support Services-Salaries and Benefits8471,772976963995
Total Administrative Costs1,3181,4091,3011,4121,407
Administration-Salaries and Benefits8611,1219471,0161,068
Legal Costs093292927
Total Operations and Maintenance of Plant1,0571,087935942924
Operations & Maintenance of Plant-Salary & Ben.88108106106115
Total Food Services Costs00000
Total Extracurricular Costs4561646565
Total Equipment Costs2492121159
Employee Benefits as a % of Salaries18.921.222.922.827.4

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
  • Gas consortium w/ Pittsgrove Twp School District
  • Paper purchasing consortium w/ Pittsgrove Twp School Disrict
  • Special Education transportation consortium w/ Cumb Co Ed Coop / CCTEC
  • Regular Education transportation consotium with Upper Deerfield Twp Schol
  • District
  • Non-Public School services with Salem Co Special Services
  • Non Medical insurance w/ Gloucester / Salem Joint Insurance Fund
  • Enviromental Safety Regulatory Training w/ Gloucester /Salem JIF
  • Recyclable trash w/ Cumb Co Improvement Authority
  • Non Public transportation w/ Cumberland Regional H.S.
  • Curriculum consortium with Cumberland Reg. constituent districts.

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy696,863 (A)
Estimated Net Taxable Valuation (as of 01/01/2011)321,041,461 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1000.2171 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,211,780 (D)
Estimated Net Taxable Valuation (as of 01/01/2011)321,041,461 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1000.3775 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy696,863 (G)
Estimated Equalized Valuation (as of 01/01/2011)303,667,283 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.2295 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,211,780 (J)
Estimated Equalized Valuation (as of 01/01/2011)303,667,283 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.3990 (L)

 

Administrative Salaries
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 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, 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 Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days240 
  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: 
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