>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>CUMBERLAND  >>DOWNE TWP

User Friendly Budgets
2012-13

CUMBERLAND - DOWNE TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time139151152
spacing
Pupils on Roll - Special Full-Time242727
Private School Placements111
spacing
Pupils Sent to Other Districts-Reg Prog241214
Pupils Sent to Other Dists-Spec Ed Prog8911
Pupils Received1432

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 447,000 151,504
Revenues from Local Sources:
Local Tax Levy 10-1210 1,257,152 1,257,152 1,266,620
Tuition 10-1300 111,892 83,761 68,329
Transportation Fees from Individuals 10-1410 50,320 0 0
Transportation Fees from Other LEAs 10-1420-1440 0 50,000 52,878
Interest Earned on Capital Reserve Funds 10-1XXX 0 250 250
Other Restricted Miscellaneous Revenues 10-1XXX 18,309 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 0 51,000 8,000
SUBTOTAL  1,437,673 1,442,163 1,396,077
Revenues from State Sources:
School Choice Aid 10-3116 0 0 137,071
Extraordinary Aid 10-3131 85,507 0 0
Other State Aids 10-3XXX 198,261 0 0
Categorical Special Education Aid 10-3132 102,619 102,619 104,913
Equalization Aid 10-3176 1,134,818 1,134,818 1,080,588
Categorical Security Aid 10-3177 37,605 37,605 38,178
Adjustment Aid 10-3178 227,135 269,845 260,508
Categorical Transportation Aid 10-3121 108,462 108,462 113,411
SUBTOTAL  1,894,407 1,653,349 1,734,669
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 8,415 4,531 0
SUBTOTAL  8,415 64,978 0
Adjustment for Prior Year Encumbrances  0 5,615 0
Actual Revenues (Over)/Under Expenditures  -298,931 0 0
TOTAL OPERATING BUDGET  3,041,564 3,613,105 3,282,250
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 8,882 0 0
Revenues from State Sources:
Preschool Education Aid - Pr Yr Carryover 20-3218 0 779 15,210
Preschool Education Aid 20-3218 108,219 81,140 289,352
TOTAL REVENUES FROM STATE SOURCES  108,219 81,919 304,562
Revenues from Federal Sources:
Title I 20-4411-4416 75,201 63,880 65,573
Title II 20-4451-4455 15,199 10,775 10,143
Title IV 20-4471-4474 765 0 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 125,331 49,975 49,556
Other 20-4XXX 12,875 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  229,371 124,630 125,272
TOTAL GRANTS AND ENTITLEMENTS  346,472 206,549 429,834
TOTAL REVENUES/SOURCES  3,388,036 3,819,654 3,712,084
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  3,388,036 3,819,654 3,712,084

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX624,817675,613752,185
Special Education 11-2XX-100-XXX318,620343,750291,028
Basic Skills/Remedial 11-230-100-XXX84,318117,84073,934
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX2,5484,9504,950
Support Services:
Tuition 11-000-100-XXX434,019421,567353,916
Attendance and Social Work Services 11-000-211-XXX36,53038,41239,024
Health Services 11-000-213-XXX52,45257,15058,480
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21788,777164,700124,167
Guidance 11-000-218-XXX212,0001,500
Child Study Teams 11-000-219-XXX73,29584,16281,162
Improvement of Instructional Services 11-000-221-XXX23,81128,90030,096
Educational Media Services - School Library 11-000-222-XXX98921,86016,360
General Administration 11-000-230-XXX74,99574,74579,493
School Administration 11-000-240-XXX83,09093,30087,860
Central Svcs & Admin Info Technology 11-000-25X-XXX69,06072,87577,221
Operation and Maintenance of Plant Services 11-000-26X-XXX213,006268,676221,604
Student Transportation Services 11-000-270-XXX404,784516,835437,099
Personal Services - Employee Benefits 11-XXX-XXX-2XX456,332595,462520,167
Food Services 11-000-310-XXX030,00030,000
Total Support Services Expenditures 2,011,1612,470,6442,158,149
TOTAL GENERAL CURRENT EXPENSE 3,041,4643,612,7973,280,246
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040250250
Facilities Acquisition and Construction Services 12-000-4XX-XXX100581,754
TOTAL CAPITAL EXPENDITURES 1003082,004
OPERATING BUDGET GRAND TOTAL 3,041,5643,613,1053,282,250
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX8,88200
Preschool Education Aid:
Instruction 20-218-100-XXX59,66567,400124,545
Support Services 20-218-200-XXX48,55414,519180,017
TOTAL PRESCHOOL EDUCATION AID 108,21981,919304,562
Other State Projects:
Total State Projects 108,21981,919304,562
Federal Projects:
Title I 20-XXX-XXX-XXX75,20163,88065,573
Title II 20-XXX-XXX-XXX15,19910,77510,143
Title IV 20-XXX-XXX-XXX76500
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX125,33149,97549,556
Other Special Projects 20-XXX-XXX-XXX12,87500
Total Federal Projects 229,371124,630125,272
TOTAL GRANTS AND ENTITLEMENTS 346,472206,549429,834
Total Expenditures 3,388,0363,819,6543,712,084
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 3,388,0363,819,6543,712,084

 

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 Budget337,142787,367383,077250,000
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve25,24825,51525,76526,015
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve169,25318,42718,4270
      Tuition Reserve0000
      Current Expense Emergency Reserve50,00050,00050,00050,000
  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 Cost15,71013,43116,36915,11315,208
Total Classroom Instruction8,5257,9819,3178,6148,683
Classroom-Salaries and Benefits8,2907,8538,9208,2418,317
Classroom-General Supplies and Textbooks1879340320314
Classroom-Purchased Services and Other48120575252
Total Support Services3,9492,4713,1362,8903,288
Support Services-Salaries and Benefits2,9791,8652,1822,0152,188
Total Administrative Costs1,4001,4231,7611,6241,571
Administration-Salaries and Benefits739716936885792
Legal Costs09302828
Total Operations and Maintenance of Plant1,6261,5051,9021,7531,425
Operations & Maintenance of Plant-Salary & Ben.765646862794446
Board Contribution to Food Services1150183169168
Total Extracurricular Costs3916312930
Total Equipment Costs4940000
Employee Benefits as a % of Salaries35.228.133.734.235.1

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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
  • CHILD STUDY TEAM SERVICES - currently shared with Hopewell Crest School
  • SPEECH THERAPY SERVICES - currently provide services to Lower Alloway
  • Creek - two days per week
  • PURCHASING - shared services with Millville Board of Education for paper,
  • medical, and custodial supplies
  • BUSINESS ADMINISTRATOR/BOARD SECRETARY - shared services with Hopewell
  • Crest School
  • TRASH/SNOW REMOVAL - shared services with Downe Twp municipality

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,266,620 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)186,825,703 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1000.6780 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,266,620 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)186,825,703 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1000.6780 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,266,620 (G)
Estimated Equalized Valuation (as of 10/01/2011)156,842,638 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.8076 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,266,620 (J)
Estimated Equalized Valuation (as of 10/01/2011)156,842,638 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.8076 (L)

 

Administrative Salaries
Employee Name: Dr. Gordon Snow 
Job TitleSuperintendent 
Base Annual Salary15,340 
Full Time Equivalents (FTE)0.2 
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 Days 52 
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days
  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 BenefitsNot Eligible 
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: JANICE SANTUCCI 
Job TitlePrincipal 
Base Annual Salary83,381 
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 Days220 
  Contracted Number of Annual Vacation Days 15 
  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 Amount7,500 
  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 BenefitsCAP per contract 
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: shared services agreement 
Job TitleBusiness Administrator 
Base Annual Salary
Full Time Equivalents (FTE)0.0 
Shared with another district? 
Member of Collective Bargaining Unit? 
Contract Terms: 
  Beginning Date of Contract 
  Ending Date of Contract 
  Contracted Number of Annual Work Days
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days
  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 Benefitsshared services no benefits Not Eligible 
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 Commentsamount paid per shared service agreement is $65,000