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User Friendly Budgets
2012-13

CUMBERLAND - LAWRENCE TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time403419420
spacing
Pupils on Roll - Special Full-Time384747
Private School Placements212
spacing
Pupils Sent to Other Districts-Reg Prog9991108
Pupils Sent to Other Dists-Spec Ed Prog342326
Pupils Received390
Pupils in State Facilities111

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 365,302 436,263
Withdrawal from Tuition Reserve-for Tuition adj. 10-311 0 0 125,000
Revenues from Local Sources:
Local Tax Levy 10-1210 1,927,691 1,927,691 1,927,691
Tuition 10-1300 45,680 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 0 28 28
Unrestricted Miscellaneous Revenues 10-1XXX 32,462 12,000 12,000
SUBTOTAL  2,005,833 1,939,719 1,939,719
Revenues from State Sources:
School Choice Aid 10-3116 0 185,076 365,686
Extraordinary Aid 10-3131 28,350 0 0
Other State Aids 10-3XXX 22,407 0 0
Categorical Special Education Aid 10-3132 314,476 314,476 319,158
Equalization Aid 10-3176 5,118,764 5,118,764 4,875,245
Categorical Security Aid 10-3177 10,988 167,306 156,432
Adjustment Aid 10-3178 0 0 87,847
Categorical Transportation Aid 10-3121 0 6,419 57,632
SUBTOTAL  5,494,985 5,792,041 5,862,000
Revenues from Federal Sources:
SUBTOTAL  0 193,894 0
Adjustment for Prior Year Encumbrances  0 30,841 0
Actual Revenues (Over)/Under Expenditures  66,383 0 0
TOTAL OPERATING BUDGET  7,567,201 8,321,797 8,362,982
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 21,828 0 0
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 0 11,943 0
Preschool Education Aid 20-3218 229,807 314,704 273,499
TOTAL REVENUES FROM STATE SOURCES  229,807 326,647 273,499
Revenues from Federal Sources:
Title I 20-4411-4416 301,573 251,823 225,898
Title II 20-4451-4455 24,378 20,487 17,573
Title IV 20-4471-4474 3,372 0 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 191,088 124,687 143,148
Other 20-4XXX 43,770 3,267 3,924
TOTAL REVENUES FROM FEDERAL SOURCES  564,181 400,264 390,543
TOTAL GRANTS AND ENTITLEMENTS  815,816 726,911 664,042
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 887 32,000
Transfers from Other Funds 40-5200 32,000 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 173,805 280,567 246,709
TOTAL REVENUES FROM LOCAL SOURCES  173,805 280,567 246,709
Revenues from State Sources:
Debt Service Aid Type II 40-3160 120,969 123,627 117,891
TOTAL LOCAL REPAYMENT OF DEBT  326,774 405,081 396,600
Actual Revenues (Over)/Under Expenditures  -32,000 0 0
TOTAL REPAYMENT OF DEBT  294,774 405,081 396,600
TOTAL REVENUES/SOURCES  8,677,791 9,453,789 9,423,624
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  8,677,791 9,453,789 9,423,624

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,306,6532,284,0442,190,447
Special Education 11-2XX-100-XXX390,537347,087356,413
Basic Skills/Remedial 11-230-100-XXX214,728103,570112,175
Bilingual Education 11-240-100-XXX59,93663,39562,395
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX15,93916,00016,000
School Sponsored Athletics 11-402-100-XXX22,69826,12125,500
Community Services Programs/Operations 11-800-330-XXX4,935015,000
Support Services:
Tuition 11-000-100-XXX1,574,0712,034,7681,923,159
Attendance and Social Work Services 11-000-211-XXX24,13725,15325,733
Health Services 11-000-213-XXX67,73959,63460,092
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217131,542166,150205,815
Guidance 11-000-218-XXX49,60965,68965,689
Child Study Teams 11-000-219-XXX2,7983,7503,866
Improvement of Instructional Services 11-000-221-XXX40,28937,52383,600
Educational Media Services - School Library 11-000-222-XXX4,4644,1422,682
Instructional Staff Training Services 11-000-223-XXX38,79044,17349,021
General Administration 11-000-230-XXX196,891215,050206,740
School Administration 11-000-240-XXX159,334168,925169,743
Central Svcs & Admin Info Technology 11-000-25X-XXX174,753181,500185,235
Deposit to Maintenance Reserve 10-6060088,000
Operation and Maintenance of Plant Services 11-000-26X-XXX531,960634,663547,648
Student Transportation Services 11-000-270-XXX684,342761,495813,714
Personal Services - Employee Benefits 11-XXX-XXX-2XX871,0561,026,4371,083,787
Total Support Services Expenditures 4,551,7755,429,0525,426,524
TOTAL GENERAL CURRENT EXPENSE 7,567,2018,269,2698,292,454
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60402828
Facilities Acquisition and Construction Services 12-000-4XX-XXX052,50061,954
TOTAL CAPITAL EXPENDITURES 052,52861,982
Transfer of Funds to Charter Schools 10-000-100-56X008,546
OPERATING BUDGET GRAND TOTAL 7,567,2018,321,7978,362,982
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX21,82800
Preschool Education Aid:
Instruction 20-218-100-XXX183,346280,477224,499
Support Services 20-218-200-XXX46,46146,17049,000
TOTAL PRESCHOOL EDUCATION AID 229,807326,647273,499
Other State Projects:
Total State Projects 229,807326,647273,499
Federal Projects:
Title I 20-XXX-XXX-XXX301,573251,823225,898
Title II 20-XXX-XXX-XXX24,37820,48717,573
Title IV 20-XXX-XXX-XXX3,37200
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX191,088124,687143,148
Other Special Projects 20-XXX-XXX-XXX43,7703,2673,924
Total Federal Projects 564,181400,264390,543
TOTAL GRANTS AND ENTITLEMENTS 815,816726,911664,042
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX294,774405,081396,600
TOTAL REPAYMENT OF DEBT 294,774405,081396,600
Total Expenditures 8,677,7919,453,7899,423,624
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 8,677,7919,453,7899,423,624

 

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 Budget254,970352,428284,092250,000
  Repayment of Debt88732,88732,0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve17,93118,11018,13818,166
      Adult Education Programs0000
      Maintenance Reserve250,000250,000250,000338,000
      Legal Reserve1,016,660699,137402,1710
      Tuition Reserve0125,000125,0000
      Current Expense Emergency Reserve250,000250,000250,000250,000
  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 Cost11,35512,65913,25112,44612,294
Total Classroom Instruction7,6698,8638,8778,3468,105
Classroom-Salaries and Benefits7,1018,0758,2717,3017,672
Classroom-General Supplies and Textbooks463704473835336
Classroom-Purchased Services and Other1068413321096
Total Support Services9859651,1821,0461,336
Support Services-Salaries and Benefits6676898207121,129
Total Administrative Costs1,4421,4041,5931,4351,422
Administration-Salaries and Benefits1,0629331,012930934
Legal Costs038574332
Total Operations and Maintenance of Plant1,1521,3081,4701,5001,274
Operations & Maintenance of Plant-Salary & Ben.429452471581430
Board Contribution to Food Services00000
Total Extracurricular Costs89105123112110
Total Equipment Costs280000
Employee Benefits as a % of Salaries25.825.732.331.330.6

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
  • LAWRENCE TOWNSHIP HAS MANY SHARED SERVICES. THEY ARE IN A SHARED SERVICE
  • AGREEMENT WITH UPPER PITTSGROVE IN SALEM COUNTY FOR BUSINESS SERVICES
  • WHICH INCLUDES PAYROLL,ADMINISTRATOR, AND CLERK. A SHARED SERVICE
  • AGREEMENT WITH COMMERCIAL TOWNSHIP SCHOOL FOR BUSINESS ADMINISTRATOR
  • SERVICES. THEY ALSO HAVE A INTER LOCAL AGREEMENT WITH MAURICE RIVER
  • FOR SUPERINTENDENT SERVICES. LAWRENCE ALSO HAS A SHARED SERVICES WITH
  • SALEM COUNTY SPECIAL SERVICES SCHOOL DISTRICT FOR CHILD STUDY TEAM.
  • LAWRENCE IS IN A PURCHASE CONSORTIUM FOR NURSING AND MAINTENANCE SUPPLIES
  • WITH MILLVILLE AND WITH PITTGROVE FOR THE PURCHASING OF COPY PAPER.

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,927,691 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)244,010,260 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1000.7900 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,191,869 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)244,010,260 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1000.8983 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,927,691 (G)
Estimated Equalized Valuation (as of 10/01/2011)238,787,234 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.8073 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,191,869 (J)
Estimated Equalized Valuation (as of 10/01/2011)238,787,234 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.9179 (L)

 

Administrative Salaries
Employee Name: Allan Warfield 
Job TitlePrincipal 
Base Annual Salary102,000 
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 Days251 
  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, Other1,679 
  Retirement Plans
Contractual Post-Employment Benefits Amount30,175 
  Description of: 
   Buyback of Sick Days at the End of ContractMax Pay out 
   Buyback of Vacation Days at the End of Contract20 days at per diem rate 
   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: Lisa DiNovi 
Job TitleBusiness Administrator 
Base Annual Salary91,421 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Shared County 
Shared District5320 
Shared Job TitleSBA 
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 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, Other159 
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  Description of: 
   Buyback of Sick Days at the End of Contractmax buy out for sick and vacation 
   Buyback of Vacation Days at the End of ContractMet max with sick day no vacation 
   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: Shared Service 
Job TitleSuperintendent 
Base Annual Salary
Full Time Equivalents (FTE)0.0 
Shared with another district?
Shared County 
Shared District3050 
Shared Job TitleSuperintendent 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2013 
  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 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$47,500 for shared supt.