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User Friendly Budgets
2012-13

CUMBERLAND - MAURICE RIVER TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time330347350
spacing
Pupils on Roll - Special Full-Time494848
Private School Placements112
spacing
Pupils Sent to Other Districts-Reg Prog130127127
Pupils Sent to Other Dists-Spec Ed Prog293337
Pupils Received100

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 431,626 227,354
Withdrawal from Maint. Reserve 10-310 0 286,692 0
Withdrawal from Tuition Reserve-Excess over adj. 10-311 0 152,430 186,285
Revenues from Local Sources:
Local Tax Levy 10-1210 2,528,781 2,545,856 2,612,637
Tuition 10-1300 8,844 0 0
Transportation Fees from Other LEAs 10-1420-1440 103,846 100,000 64,979
Unrestricted Miscellaneous Revenues 10-1XXX 82,079 5,708 15,808
SUBTOTAL  2,723,550 2,651,564 2,693,424
Revenues from State Sources:
School Choice Aid 10-3116 0 0 429,196
Other State Aids 10-3XXX 5,876 5,876 0
Categorical Special Education Aid 10-3132 261,512 261,512 275,032
Equalization Aid 10-3176 3,531,992 3,531,992 3,410,495
Categorical Security Aid 10-3177 89,425 89,425 91,248
Adjustment Aid 10-3178 0 0 53,126
Categorical Transportation Aid 10-3121 124,912 202,607 294,014
SUBTOTAL  4,013,717 4,091,412 4,553,111
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 293 0 0
SUBTOTAL  293 150,246 0
Adjustment for Prior Year Encumbrances  0 148,562 0
Actual Revenues (Over)/Under Expenditures  340,712 0 0
TOTAL OPERATING BUDGET  7,078,272 7,912,532 7,660,174
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Preschool Education Aid 20-3218 100,309 127,666 120,783
TOTAL REVENUES FROM STATE SOURCES  100,309 127,666 120,783
Revenues from Federal Sources:
Title I 20-4411-4416 88,858 95,940 80,013
Title II 20-4451-4455 30,359 27,494 23,369
I.D.E.A. Part B (Handicapped) 20-4420-4429 182,907 132,241 112,405
Other 20-4XXX 16,123 12,200 10,370
TOTAL REVENUES FROM FEDERAL SOURCES  318,247 267,875 226,157
TOTAL GRANTS AND ENTITLEMENTS  418,556 395,541 346,940
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 3
Revenues from Local Sources:
Local Tax Levy 40-1210 91,535 91,844 92,045
TOTAL REVENUES FROM LOCAL SOURCES  91,535 91,844 92,045
Revenues from State Sources:
Debt Service Aid Type II 40-3160 86,878 87,169 87,365
TOTAL LOCAL REPAYMENT OF DEBT  178,413 179,013 179,413
TOTAL REPAYMENT OF DEBT  178,413 179,013 179,413
TOTAL REVENUES/SOURCES  7,675,241 8,487,086 8,186,527
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  7,675,241 8,487,086 8,186,527

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,929,5571,641,5821,583,724
Special Education 11-2XX-100-XXX223,979375,590378,051
Basic Skills/Remedial 11-230-100-XXX12,42933,16538,986
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX6,2238,70010,750
Support Services:
Tuition 11-000-100-XXX2,055,7312,497,8912,649,355
Attendance and Social Work Services 11-000-211-XXX22,77217,53617,736
Health Services 11-000-213-XXX69,82778,88477,538
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21785,05476,24094,500
Guidance 11-000-218-XXX57,772115,528115,528
Child Study Teams 11-000-219-XXX2,68536,00024,134
Improvement of Instructional Services 11-000-221-XXX72,64875,22976,981
Educational Media Services - School Library 11-000-222-XXX1,1935,8005,800
Instructional Staff Training Services 11-000-223-XXX4,90028,97643,000
General Administration 11-000-230-XXX121,826166,366149,938
School Administration 11-000-240-XXX75,90495,90988,327
Central Svcs & Admin Info Technology 11-000-25X-XXX232,773283,282268,318
Deposit to Maintenance Reserve 10-6060125,8920
Operation and Maintenance of Plant Services 11-000-26X-XXX462,502563,506278,284
Student Transportation Services 11-000-270-XXX446,627643,386649,236
Personal Services - Employee Benefits 11-XXX-XXX-2XX847,688982,8391,084,988
Food Services 11-000-310-XXX0025,000
Total Support Services Expenditures 4,559,9025,667,3725,648,663
TOTAL GENERAL CURRENT EXPENSE 6,732,0907,852,3017,660,174
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X346,18260,2310
TOTAL CAPITAL EXPENDITURES 346,18260,2310
OPERATING BUDGET GRAND TOTAL 7,078,2727,912,5327,660,174
SPECIAL GRANTS AND ENTITLEMENTS
Preschool Education Aid:
Instruction 20-218-100-XXX88,720103,07095,936
Support Services 20-218-200-XXX11,58924,59624,847
TOTAL PRESCHOOL EDUCATION AID 100,309127,666120,783
Other State Projects:
Total State Projects 100,309127,666120,783
Federal Projects:
Title I 20-XXX-XXX-XXX88,85895,94080,013
Title II 20-XXX-XXX-XXX30,35927,49423,369
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX182,907132,241112,405
Other Special Projects 20-XXX-XXX-XXX16,12312,20010,370
Total Federal Projects 318,247267,875226,157
TOTAL GRANTS AND ENTITLEMENTS 418,556395,541346,940
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX178,413179,013179,413
TOTAL REPAYMENT OF DEBT 178,413179,013179,413
Total Expenditures 7,675,2418,487,0868,186,527
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 7,675,2418,487,0868,186,527

 

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 Budget705,761676,294476,733249,379
  Repayment of Debt3330
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve355,292286,692125,892125,892
      Legal Reserve142,7714,71100
      Tuition Reserve152,430338,715186,2850
      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 Cost11,99211,43111,93511,93111,262
Total Classroom Instruction7,7277,5827,4397,1077,065
Classroom-Salaries and Benefits7,3356,5517,0996,5606,570
Classroom-General Supplies and Textbooks349990277453430
Classroom-Purchased Services and Other4442649464
Total Support Services1,1159821,1901,3231,404
Support Services-Salaries and Benefits955641771890947
Total Administrative Costs1,4031,3831,6271,6961,637
Administration-Salaries and Benefits1,1571,1501,2901,2491,315
Legal Costs01141513
Total Operations and Maintenance of Plant1,3541,4651,4661,600847
Operations & Maintenance of Plant-Salary & Ben.704666630690540
Board Contribution to Food Services15500063
Total Extracurricular Costs23517252431
Total Equipment Costs3119301111520
Employee Benefits as a % of Salaries45.831.233.633.737.7

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
  • T1 water treatment with Township
  • Snow removal with Township
  • Trash removal with Township
  • Light bulb and computer recycling with Township
  • Custodial services with Township
  • Fuel for buses with Township
  • Paper, medical and custodial supplies with Millville School District
  • Child Study Team services with Salem County Special Services
  • Transportation Consortium Services
  • Participate in ACES
  • Participate in ERATE
  • Paper, plastic, glass, can, cardboard recycling with Cumberland County
  • Improvement Authority
  • Superintendent shared service among three districts
  • Speech services with Salem County Special Services

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,612,637 (A)
Estimated Net Taxable Valuation (as of 01/09/2012)301,213,570 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1000.8674 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,704,682 (D)
Estimated Net Taxable Valuation (as of 01/09/2012)301,213,570 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1000.8979 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,612,637 (G)
Estimated Equalized Valuation (as of 10/01/2011)340,141,373 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.7681 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,704,682 (J)
Estimated Equalized Valuation (as of 10/01/2011)340,141,373 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.7952 (L)

 

Administrative Salaries
Employee Name: Cynthia D'Emillio 
Job TitleTeacher 
Base Annual Salary78,702 
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 Contract06/30/2012 
  Contracted Number of Annual Work Days180 
  Contracted Number of Annual Vacation Days
  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 DaysBereavement 
Benefits: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount10,800 
  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 BenefitsSick time payout upon retirement - Teacher 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: Delores Glogau 
Job TitleTeacher 
Base Annual Salary78,485 
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 Contract06/30/2012 
  Contracted Number of Annual Work Days180 
  Contracted Number of Annual Vacation Days
  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 DaysBereavement 
Benefits: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount10,800 
  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 BenefitsSick time payout upon retirement - teacher 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: Dianne Norris 
Job TitleTeacher 
Base Annual Salary81,318 
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 Contract06/30/2012 
  Contracted Number of Annual Work Days180 
  Contracted Number of Annual Vacation Days
  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 DaysBereavement 
Benefits: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount10,800 
  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 BenefitsSick time payout upon retirement - teacher 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: John Saporito 
Job TitleSuperintendent 
Base Annual Salary
Full Time Equivalents (FTE)0.0 
Shared with another district?
Shared County 
Shared District2570 
Shared Job TitleSuperintendent 30% 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  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 Amount15,000 
  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 BenefitsRetirement payout capped at $15,000. 
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: Leia Ellis 
Job TitlePrincipal 
Base Annual Salary79,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2013 
  Contracted Number of Annual Work Days200 
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days 15 
  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 DaysBereavement 
Benefits: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  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 BenefitsRetirement payout capped at $15,000. 
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: Patricia Powell 
Job TitleBusiness Administrator Board Secretary 
Base Annual Salary90,704 
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 Days246 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 15 
  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 DaysBereavement 
Benefits: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other900 
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  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 BenefitsRetirement payout capped at $15,000 
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: William Hayes 
Job TitleTeacher 
Base Annual Salary78,702 
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 Contract06/30/2012 
  Contracted Number of Annual Work Days180 
  Contracted Number of Annual Vacation Days
  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 DaysBereavement 
Benefits: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount10,800 
  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 BenefitsSick time payout upon retirement - teacher 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