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User Friendly Budgets
2012-13

CUMBERLAND - STOW CREEK TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time132119118
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Pupils on Roll - Special Full-Time322
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Pupils Sent to Other Dists-Spec Ed Prog434
Pupils Received212

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 104,609 47,572
Revenues from Local Sources:
Local Tax Levy 10-1210 880,526 880,526 892,135
Tuition 10-1300 7,545 6,400 6,400
Transportation Fees from Other LEAs 10-1420-1440 31,500 32,130 33,750
Unrestricted Miscellaneous Revenues 10-1XXX 3,649 3,000 3,000
SUBTOTAL  923,220 922,056 935,285
Revenues from State Sources:
Other State Aids 10-3XXX 2,436 0 0
Categorical Special Education Aid 10-3132 66,206 66,206 68,762
Equalization Aid 10-3176 589,305 589,305 586,545
Categorical Security Aid 10-3177 15,939 15,939 16,482
Adjustment Aid 10-3178 66,174 85,746 107,512
Categorical Transportation Aid 10-3121 50,423 50,423 50,647
SUBTOTAL  790,483 807,619 829,948
Revenues from Federal Sources:
SUBTOTAL  0 29,356 0
Adjustment for Prior Year Encumbrances  0 6,615 0
Actual Revenues (Over)/Under Expenditures  -1,989 0 0
TOTAL OPERATING BUDGET  1,711,714 1,870,255 1,812,805
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 30,784 40,803 40,803
TOTAL REVENUES FROM STATE SOURCES  30,784 40,803 40,803
Revenues from Federal Sources:
Title I 20-4411-4416 17,034 11,842 22,868
Title II 20-4451-4455 3,735 0 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 31,949 33,165 41,100
Other 20-4XXX 17,808 5,408 2,405
TOTAL REVENUES FROM FEDERAL SOURCES  70,526 50,415 66,373
TOTAL GRANTS AND ENTITLEMENTS  101,310 91,218 107,176
TOTAL REVENUES/SOURCES  1,813,024 1,961,473 1,919,981
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  1,813,024 1,961,473 1,919,981

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX475,431567,154589,049
Special Education 11-2XX-100-XXX45,70847,46148,438
Basic Skills/Remedial 11-230-100-XXX95,63755,12827,513
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX5,6006,2503,000
School Sponsored Athletics 11-402-100-XXX5,0935,0005,000
Support Services:
Tuition 11-000-100-XXX119,491121,985132,626
Attendance and Social Work Services 11-000-211-XXX10,31211,6406,000
Health Services 11-000-213-XXX53,10550,74150,822
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21713,92517,17519,700
Guidance 11-000-218-XXX0014,000
Child Study Teams 11-000-219-XXX10,08813,3666,090
Improvement of Instructional Services 11-000-221-XXX25,15221,80826,737
Educational Media Services - School Library 11-000-222-XXX7942,0002,000
Instructional Staff Training Services 11-000-223-XXX1,7666,6114,000
General Administration 11-000-230-XXX120,182137,263132,466
School Administration 11-000-240-XXX24,54424,25025,660
Central Svcs & Admin Info Technology 11-000-25X-XXX28,26729,70031,200
Operation and Maintenance of Plant Services 11-000-26X-XXX172,945175,950173,324
Student Transportation Services 11-000-270-XXX144,566149,026145,649
Personal Services - Employee Benefits 11-XXX-XXX-2XX279,360335,029368,792
Food Services 11-000-310-XXX5,0537,1800
Total Support Services Expenditures 1,009,5501,103,7241,139,066
TOTAL GENERAL CURRENT EXPENSE 1,637,0191,784,7171,812,066
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X74,69585,0000
Facilities Acquisition and Construction Services 12-000-4XX-XXX0538739
TOTAL CAPITAL EXPENDITURES 74,69585,538739
OPERATING BUDGET GRAND TOTAL 1,711,7141,870,2551,812,805
SPECIAL GRANTS AND ENTITLEMENTS
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX7,4787,7877,787
Nonpublic Auxiliary Services 20-XXX-XXX-XXX7,08014,61514,615
Nonpublic Handicapped Services 20-XXX-XXX-XXX6,2049,1749,174
Nonpublic Nursing Services 20-XXX-XXX-XXX9,2279,2279,227
Other Special Projects 20-XXX-XXX-XXX79500
Total State Projects 30,78440,80340,803
Federal Projects:
Title I 20-XXX-XXX-XXX17,03411,84222,868
Title II 20-XXX-XXX-XXX3,73500
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX31,94933,16541,100
Other Special Projects 20-XXX-XXX-XXX17,8085,4082,405
Total Federal Projects 70,52650,41566,373
TOTAL GRANTS AND ENTITLEMENTS 101,31091,218107,176
Total Expenditures 1,813,0241,961,4731,919,981
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 1,813,0241,961,4731,919,981

 

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 Budget217,076223,806244,197196,625
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve861861861861
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0000
      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 Cost10,99210,14811,21012,43012,701
Total Classroom Instruction6,6475,8816,9287,4857,799
Classroom-Salaries and Benefits6,1485,5546,4986,9227,234
Classroom-General Supplies and Textbooks324191273288303
Classroom-Purchased Services and Other175136157276262
Total Support Services1,0309971,1381,2911,352
Support Services-Salaries and Benefits563613712787963
Total Administrative Costs1,4441,5481,5391,8151,805
Administration-Salaries and Benefits1,0261,1321,1441,3281,274
Legal Costs03488
Total Operations and Maintenance of Plant1,4171,4031,4931,6871,680
Operations & Maintenance of Plant-Salary & Ben.515526631669678
Board Contribution to Food Services1723752590
Total Extracurricular Costs136100609367
Total Equipment Costs05526397020
Employee Benefits as a % of Salaries34.631.237.135.738.8

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
  • - Purchase SBA Services from Oldmans Twp, Salem County
  • - Purchase CST Services from Deerfield Twp, Cumb County
  • - Purchase Speech 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 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy892,135 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)81,264,600 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1001.0978 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy892,135 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)81,264,600 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1001.0978 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy892,135 (G)
Estimated Equalized Valuation (as of 10/01/2011)112,302,755 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.7944 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy892,135 (J)
Estimated Equalized Valuation (as of 10/01/2011)112,302,755 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.7944 (L)

 

Administrative Salaries
Employee Name: John Klug 
Job TitleSuperintendent 
Base Annual Salary118,320 
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 Contract07/01/2012 
  Ending Date of Contract06/30/2013 
  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 CommentsThere are no post retirement benefits for this contract. 
Employee Name: Shared Service-BA 
Job TitleBusiness Administrator 
Base Annual Salary44,000 
Full Time Equivalents (FTE)0.2 
Shared with another district?
Shared County 
Shared District3860 
Shared Job TitleBusiness Administrator 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2012 
  Ending Date of Contract06/30/2013 
  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 CommentsBusiness Administrator Services purcha from Oldmans Twp School District at a cost of $44,000. There are no post retirement benefits for this District.