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User Friendly Budgets
2012-13

CUMBERLAND - CUMBERLAND CO VOCATIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Shared-Time484421419
spacing
Pupils on Roll - Special Full-Time374141
Pupils on Roll - Special Shared-Time153139136
Post-Secondary - Full Time291164218

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 108,859 987,181
Revenues from Local Sources:
County Tax Levy 10-1210 2,100,000 2,000,000 2,000,000
Tuition from LEAs 10-1310 1,007,999 999,200 1,000,115
Non-Resident Fees 10-1350 45,600 28,000 40,000
Interest Earned on Capital Reserve Funds 10-1XXX 0 250 250
Other Restricted Miscellaneous Revenues 10-1XXX 1,051,401 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 70,589 424,755 802,468
SUBTOTAL  4,275,589 3,452,205 3,842,833
Revenues from State Sources:
Categorical Special Education Aid 10-3132 142,342 142,342 155,122
Equalization Aid 10-3176 3,399,127 3,483,211 3,649,376
Categorical Security Aid 10-3177 0 0 18,910
SUBTOTAL  3,541,469 3,625,553 3,823,408
Adjustment for Prior Year Encumbrances  0 809,373 0
Actual Revenues (Over)/Under Expenditures  -762,231 0 0
TOTAL OPERATING BUDGET  7,054,827 8,131,387 8,653,422
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 127,580 12,500 0
TOTAL REVENUES FROM STATE SOURCES  127,580 12,500 0
Revenues from Federal Sources:
Title I 20-4411-4416 101,401 91,533 114,232
Title II 20-4451-4455 4,856 5,743 4,661
I.D.E.A. Part B (Handicapped) 20-4420-4429 114,027 79,554 74,785
Vocational Education 20-4430 0 117,721 131,130
Other 20-4XXX 124,138 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  344,422 294,551 324,808
TOTAL GRANTS AND ENTITLEMENTS  472,002 307,051 324,808
TOTAL REVENUES/SOURCES  7,526,829 8,438,438 8,978,230
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  7,526,829 8,438,438 8,978,230

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Vocational Programs 11-3XX-100-XXX1,908,0932,243,9162,447,664
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX16,11237,00040,750
School Sponsored Athletics 11-402-100-XXX1,0074,1504,000
Support Services:
Attendance and Social Work Services 11-000-211-XXX61,24658,71063,663
Health Services 11-000-213-XXX86,27891,17092,354
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21736,38139,38739,822
Guidance 11-000-218-XXX194,102198,250269,165
Child Study Teams 11-000-219-XXX143,208153,115159,824
Improvement of Instructional Services 11-000-221-XXX03,5006,000
Educational Media Services - School Library 11-000-222-XXX32,42344,21648,669
Instructional Staff Training Services 11-000-223-XXX02,5005,200
General Administration 11-000-230-XXX440,971478,168460,855
School Administration 11-000-240-XXX345,563349,985360,470
Central Svcs & Admin Info Technology 11-000-25X-XXX466,022507,257515,614
Operation and Maintenance of Plant Services 11-000-26X-XXX872,2371,111,4991,095,453
Student Transportation Services 11-000-270-XXX23,05845,25038,250
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,070,9441,393,2921,406,487
Food Services 11-000-310-XXX0500500
Total Support Services Expenditures 3,772,4334,476,7994,562,326
TOTAL GENERAL CURRENT EXPENSE 5,697,6456,761,8657,054,740
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040250250
Equipment 12-XXX-XXX-73X22,657179,205104,500
Facilities Acquisition and Construction Services 12-000-4XX-XXX62,612624,675576,436
TOTAL CAPITAL EXPENDITURES 85,269804,130681,186
Post-Secondary Programs:
Instruction 13-330-100-XXX977,502463,725591,851
Support Services 13-330-200-XXX133,181101,667294,395
Total Post-Secondary Programs 1,110,683565,392886,246
Vocational Evening - Local:
Instruction 13-629-100-XXX35,607027,500
Support Services 13-629-200-XXX125,62303,750
Total Vocational Evening - Local 161,230031,250
TOTAL SPECIAL SCHOOLS 1,271,913565,392917,496
OPERATING BUDGET GRAND TOTAL 7,054,8278,131,3878,653,422
SPECIAL GRANTS AND ENTITLEMENTS
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX127,58012,5000
Total State Projects 127,58012,5000
Federal Projects:
Title I 20-XXX-XXX-XXX101,40191,533114,232
Title II 20-XXX-XXX-XXX4,8565,7434,661
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX114,02779,55474,785
Vocational Education 20-XXX-XXX-XXX0117,721131,130
Other Special Projects 20-XXX-XXX-XXX124,13800
Total Federal Projects 344,422294,551324,808
TOTAL GRANTS AND ENTITLEMENTS 472,002307,051324,808
Total Expenditures 7,526,8298,438,4388,978,230
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 7,526,8298,438,4388,978,230

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/10
Audited
Balance
6/30/11
Estimated
Balance
6/30/12
Estimated
Balance
6/30/13
Unassigned:
  General Operating Budget422,943498,289423,289389,430
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve322,446325,911326,161326,411
      Adult Education Programs0000
      Maintenance Reserve143,900143,900143,900143,900
      Legal Reserve1,019,994987,181953,3220
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2009-10
Actual
2010-11
Actual
2011-12
Original
Budget
2011-12
Revised
Budget
2012-13
Proposed
Budget
Total Budgetary Comparative Per Pupil Cost9,50511,66816,45015,01114,728
Total Classroom Instruction5,0085,9187,7367,0547,123
Classroom-Salaries and Benefits4,4055,2476,7786,1346,039
Classroom-General Supplies and Textbooks514541674663788
Classroom-Purchased Services and Other89130285257297
Total Support Services9571,3531,9631,7632,104
Support Services-Salaries and Benefits8771,2601,7911,5851,886
Total Administrative Costs1,9732,6943,9103,5523,113
Administration-Salaries and Benefits1,7352,3003,2492,9372,547
Legal Costs029477273
Total Operations and Maintenance of Plant1,5331,6702,7322,5422,265
Operations & Maintenance of Plant-Salary & Ben.6287521,040942925
Board Contribution to Food Services00111
Total Extracurricular Costs333210797105
Total Equipment Costs19139129369195
Employee Benefits as a % of Salaries24.725.534.234.332

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2012 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 2011-12 revised appropriations and 2012-13 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
  • Utilize Salem County SSSD for O/T and P/T services
  • Participate in the Hunterdon County Ed. Service Commission Cooperative Pu
  • rchasing Agreement for School Products
  • Participate in the Middlesex Regional Education Services Commission Coope
  • rative Purchasing Program
  • Participate on the Sterling Regional South Jersey Technology Partnership
  • Participate as LEA for Cumberland County Educational Cooperative
  • Participate in a State of New Jersey joint Labor, Vocational School and T
  • rade Union Green Energy Grant Program
  • Participate for the purchase of electric service in the South Jersey Powe
  • Purchasing Cooperative with 7 other County's
  • Participate in Health Insurance Fund with many other governmental entitie
  • s to insure rate stability

 

Administrative Salaries
Employee Name: Albert Brown 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary81,125 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 22 
  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 Amount26,864 
  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: Bonnie Berrios 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary92,467 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 22 
  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, Other2,124 
  Retirement Plans
Contractual Post-Employment Benefits Amount28,892 
  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: Dina Elliott 
Job TitleSuperintendent 
Base Annual Salary135,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract01/23/2012 
  Ending Date of Contract06/30/2015 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 22 
  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: 
Allowances10,000 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount26,423 
  Description of: 
   Buyback of Sick Days at the End of ContractTeacher buyback $20k 
   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: Gene Mercoli 
Job TitleBusiness Administrator 
Base Annual Salary118,208 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 22 
  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: 
Allowances5,000 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other2,124 
  Retirement Plans4,874 
Contractual Post-Employment Benefits Amount25,001 
  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