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User Friendly Budgets
2011-2012

CUMBERLAND - STOW CREEK TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time127132130
spacing
Pupils on Roll - Special Full-Time733
spacing
Pupils Sent to Other Dists-Spec Ed Prog444
Pupils Received021

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 85,000 104,609
Revenues from Local Sources:
Local Tax Levy 10-1210 858,692 880,526 880,526
Tuition 10-1300 4,465 6,400 6,400
Transportation Fees from Other LEAs 10-1420-1440 6,408 31,500 32,130
Unrestricted Miscellaneous Revenues 10-1XXX 2,155 3,000 3,000
SUBTOTAL  871,720 921,426 922,056
Revenues from State Sources:
Categorical Special Education Aid 10-3132 66,206 66,206 66,206
Equalization Aid 10-3176 454,625 589,305 589,305
Categorical Security Aid 10-3177 12,550 15,939 15,939
Adjustment Aid 10-3178 186,723 66,174 85,746
Categorical Transportation Aid 10-3121 52,561 50,423 50,423
SUBTOTAL  772,665 788,047 807,619
Revenues from Federal Sources:
Equalization Aid - ARRA ESF 16-4520 97,020 0 0
Equalization Aid - ARRA GSF 17-4521 3,756 0 0
Education Jobs Fund 18-4522 0 0 29,356
SUBTOTAL  100,776 0 29,356
Adjustment for Prior Year Encumbrances  0 11,355 0
Actual Revenues (Over)/Under Expenditures  177,914 0 0
TOTAL OPERATING BUDGET  1,923,075 1,805,828 1,863,640
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 37,554 40,803 40,803
TOTAL REVENUES FROM STATE SOURCES  37,554 40,803 40,803
Revenues from Federal Sources:
Title I 20-4411-4416 15,912 17,046 11,842
I.D.E.A. Part B (Handicapped) 20-4420-4429 32,514 33,165 33,165
Other 20-4XXX 19,761 5,505 5,408
TOTAL REVENUES FROM FEDERAL SOURCES  68,187 55,716 50,415
TOTAL GRANTS AND ENTITLEMENTS  105,741 96,519 91,218
TOTAL REVENUES/SOURCES  2,028,816 1,902,347 1,954,858
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  2,028,816 1,902,347 1,954,858

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX618,181486,750527,743
Special Education 11-2XX-100-XXX46,17345,34947,461
Basic Skills/Remedial 11-230-100-XXX19,21896,632101,009
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX9,0005,2503,000
School Sponsored Athletics 11-402-100-XXX5,0965,0005,000
Support Services:
Tuition 11-000-100-XXX155,839141,738130,185
Attendance and Social Work Services 11-000-211-XXX5,9937,40311,640
Health Services 11-000-213-XXX51,02953,16750,741
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21711,44428,45011,000
Child Study Teams 11-000-219-XXX8,28312,65012,880
Improvement of Instructional Services 11-000-221-XXX39,19425,15226,737
Educational Media Services - School Library 11-000-222-XXX8122,3272,000
Instructional Staff Training Services 11-000-223-XXX2,7025,9504,000
General Administration 11-000-230-XXX103,971116,389123,450
School Administration 11-000-240-XXX22,45824,36022,250
Central Svcs & Admin Info Technology 11-000-25X-XXX32,83828,40027,200
Operation and Maintenance of Plant Services 11-000-26X-XXX173,289183,913167,852
Student Transportation Services 11-000-270-XXX112,227139,459145,926
Personal Services - Employee Benefits 11-XXX-XXX-2XX310,135303,594351,148
Food Services 11-000-310-XXX23,25513,4026,880
Total Support Services Expenditures 1,053,4691,086,3541,093,889
TOTAL GENERAL CURRENT EXPENSE 1,751,1371,725,3351,778,102
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X076,50085,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX130,9393,993538
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-93140,99900
TOTAL CAPITAL EXPENDITURES 171,93880,49385,538
OPERATING BUDGET GRAND TOTAL 1,923,0751,805,8281,863,640
SPECIAL GRANTS AND ENTITLEMENTS
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX9,0457,7877,787
Nonpublic Auxiliary Services 20-XXX-XXX-XXX8,71514,61514,615
Nonpublic Handicapped Services 20-XXX-XXX-XXX7,2289,1749,174
Nonpublic Nursing Services 20-XXX-XXX-XXX11,2719,2279,227
Other Special Projects 20-XXX-XXX-XXX1,29500
Total State Projects 37,55440,80340,803
Federal Projects:
Title I 20-XXX-XXX-XXX15,91217,04611,842
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX32,51433,16533,165
Other Special Projects 20-XXX-XXX-XXX19,7615,5055,408
Total Federal Projects 68,18755,71650,415
TOTAL GRANTS AND ENTITLEMENTS 105,74196,51991,218
Total Expenditures 2,028,8161,902,3471,954,858
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 2,028,8161,902,3471,954,858

 

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 Budget307,302217,076227,076122,467
  Repayment of Debt0000
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve41,860861861861
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve40,690000
      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 Cost11,32510,27310,83610,69711,210
Total Classroom Instruction7,0306,6476,3236,1076,928
Classroom-Salaries and Benefits6,6296,1485,8495,6946,498
Classroom-General Supplies and Textbooks262324290251273
Classroom-Purchased Services and Other139175184161157
Total Support Services7691,0301,1701,1531,138
Support Services-Salaries and Benefits526563604597712
Total Administrative Costs1,5631,4441,5061,5441,539
Administration-Salaries and Benefits1,0891,0261,1001,1431,144
Legal Costs03778
Total Operations and Maintenance of Plant1,5441,4171,4511,5001,493
Operations & Maintenance of Plant-Salary & Ben.472515527540631
Total Food Services Costs195172999952
Total Extracurricular Costs1081361089760
Total Equipment Costs410630567639
Employee Benefits as a % of Salaries30.134.637.134.137.1

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
  • - Purchase SBA Services from Oldmans Twp, Salem County
  • - Purchase CST Services from Deerfield Twp, Cumb County
  • - Purchase Speeck Services from SCSSSD, Salem County
  • - Purchase Supv of Curric/Instr Services from Greenwich Twp, Cumb County
  • - Provide PE Services to Greenwich Twp, Cumb County
  • - Provide Supt Services to Greenwich Twp, Cumb County
  • - Provide Transp Services to Greenwich Twp, Cumb County

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy880,526 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)80,219,486 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1001.0976 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy880,526 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)80,219,486 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1001.0976 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy880,526 (G)
Estimated Equalized Valuation (as of 10/01/2010)116,995,052 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.7526 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy880,526 (J)
Estimated Equalized Valuation (as of 10/01/2010)116,995,052 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.7526 (L)

 

Administrative Salaries
Employee Name: Gary Moore 
Job TitleBusiness Administrator 
Base Annual Salary39,000 
Full Time Equivalents (FTE)0.0 
Shared with another district?
Shared County 
Shared District3860 
Shared Job TitleBusiness Administrator 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 25 
  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: John Klug 
Job TitleSuperintendent 
Base Annual Salary116,000 
Full Time Equivalents (FTE)0.7 
Shared with another district?
Shared County 
Shared District1820 
Shared Job TitleSuperintendent 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract05/01/2011 
  Ending Date of Contract06/30/2014 
  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: 
Allowances2,680 
Bonuses
Stipends10,000 
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