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User Friendly Budgets
2010

CUMBERLAND - LAWRENCE TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time419409416
spacing
Pupils on Roll - Special Full-Time534441
Private School Placements112
spacing
Pupils Sent to Other Districts-Reg Prog126171138
Pupils Sent to Other Dists-Spec Ed Prog424141
Pupils Received111

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 317,726 719,694
Withdrawal from Cap Res-for Local Share 10-307 0 300,000 0
Transfers from Other Funds 10-5200 -35,451 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 1,879,691 1,927,691 1,927,691
Tuition 10-1300 5,808 4,400 4,400
Interest Earned on Current Expense Emergency Res 10-1XXX 13,759 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 0 28 28
Other Restricted Miscellaneous Revenues 10-1XXX 0 6,000 6,000
Unrestricted Miscellaneous Revenues 10-1XXX 27,562 10,000 10,000
SUBTOTAL  1,926,820 1,948,119 1,948,119
Revenues from State Sources:
Extraordinary Aid 10-3131 27,620 8,932 0
Other State Aids 10-3XXX 148,300 0 0
Categorical Special Education Aid 10-3132 287,037 301,235 314,476
Equalization Aid 10-3176 4,925,626 4,223,899 5,118,764
Categorical Security Aid 10-3177 139,328 130,901 10,988
Categorical Transportation Aid 10-3121 203,675 258,250 0
SUBTOTAL  5,731,586 4,923,217 5,444,228
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 11,502 0
Equalization Aid - ARRA ESF 16-4520 0 901,403 0
Equalization Aid - ARRA GSF 17-4521 0 34,895 0
SUBTOTAL  0 947,800 0
Adjustment for Prior Year Encumbrances  0 43,175 0
Actual Revenues (Over)/Under Expenditures  -579,621 0 0
TOTAL OPERATING BUDGET  7,043,334 8,480,037 8,112,041
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Preschool Education Aid 20-3218 0 240,656 249,912
Other Restricted Entitlements 20-32XX 233,883 0 0
TOTAL REVENUES FROM STATE SOURCES  233,883 240,656 249,912
Revenues from Federal Sources:
Title I 20-4411-4416 298,119 241,970 205,675
I.D.E.A. Part B (Handicapped) 20-4420-4429 176,170 172,576 146,690
Other 20-4XXX 323,360 36,247 27,943
TOTAL REVENUES FROM FEDERAL SOURCES  797,649 450,793 380,308
TOTAL GRANTS AND ENTITLEMENTS  1,031,532 691,449 630,220
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 22,493 0
Revenues from Local Sources:
Local Tax Levy 40-1210 76,201 53,260 173,805
TOTAL REVENUES FROM LOCAL SOURCES  76,201 53,260 173,805
Revenues from State Sources:
Debt Service Aid Type II 40-3160 140,755 146,003 120,969
TOTAL LOCAL REPAYMENT OF DEBT  216,956 221,756 294,774
TOTAL REPAYMENT OF DEBT  216,956 221,756 294,774
TOTAL REVENUES/SOURCES  8,291,822 9,393,242 9,037,035
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  8,291,822 9,393,242 9,037,035

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,783,8522,044,3012,184,306
Special Education 11-2XX-100-XXX379,616410,097421,846
Basic Skills/Remedial 11-230-100-XXX162,448187,556263,039
Bilingual Education 11-240-100-XXX54,89058,74861,137
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX8,67914,00014,000
School Sponsored Athletics 11-402-100-XXX15,70223,10023,100
Community Services Programs/Operations 11-800-330-XXX4,8748,4008,820
Support Services:
Tuition 11-000-100-XXX1,619,1221,809,5781,831,957
Attendance and Social Work Services 11-000-211-XXX14,74826,74027,986
Health Services 11-000-213-XXX62,78466,68068,319
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217136,232151,108151,672
Guidance 11-000-218-XXX57,05064,33864,371
Child Study Teams 11-000-219-XXX5,2694,5004,000
Improvement of Instructional Services 11-000-221-XXX30,98035,66936,466
Educational Media Services - School Library 11-000-222-XXX32,516100,28478,059
Instructional Staff Training Services 11-000-223-XXX51,80870,81953,616
General Administration 11-000-230-XXX225,662263,187255,983
School Administration 11-000-240-XXX150,669220,051221,808
Central Svcs & Admin Info Technology 11-000-25X-XXX150,455172,926180,588
Deposit to Maintenance Reserve 10-606050,0000
Operation and Maintenance of Plant Services 11-000-26X-XXX476,599526,143435,322
Student Transportation Services 11-000-270-XXX685,201647,499701,820
Personal Services - Employee Benefits 11-XXX-XXX-2XX759,0601,063,7671,023,798
Total Support Services Expenditures 4,458,1555,223,2895,135,765
TOTAL GENERAL CURRENT EXPENSE 6,868,2168,019,4918,112,013
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604010,2260
Interest Earned on Capital Reserve 10-60402828
Equipment 12-XXX-XXX-73X104,272135,2920
Facilities Acquisition and Construction Services 12-000-4XX-XXX70,846315,0000
TOTAL CAPITAL EXPENDITURES 175,118460,54628
OPERATING BUDGET GRAND TOTAL 7,043,3348,480,0378,112,041
SPECIAL GRANTS AND ENTITLEMENTS
Preschool Education Aid:
Instruction 20-218-100-XXX0191,283198,912
Support Services 20-218-200-XXX049,37351,000
TOTAL PRESCHOOL EDUCATION AID 0240,656249,912
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX233,88300
Total State Projects 233,883240,656249,912
Federal Projects:
Title I 20-XXX-XXX-XXX298,119241,970205,675
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX176,170172,576146,690
Other Special Projects 20-XXX-XXX-XXX323,36036,24727,943
Total Federal Projects 797,649450,793380,308
TOTAL GRANTS AND ENTITLEMENTS 1,031,532691,449630,220
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX216,956221,756294,774
TOTAL REPAYMENT OF DEBT 216,956221,756294,774
Total Expenditures 8,291,8229,393,2429,037,035
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 8,291,8229,393,2429,037,035

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/08
Audited
Balance
6/30/09
Estimated
Balance
6/30/10
Estimated
Balance
6/30/11
Unassigned:
  General Operating Budget345,288342,041250,000250,000
  Repayment of Debt22,49422,49400
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve177,720304,55714,81114,839
      Adult Education Programs0000
      Maintenance Reserve0200,000250,000250,000
      Legal Reserve829,877970,612719,6940
      Tuition Reserve0000
      Current Expense Emergency Reserve100,000250,00000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2007-08
Actual
2008-09
Actual
2009-10
Original
Budget
2009-10
Revised
Budget
2010-11
Proposed
Budget
Total Comparative Per Pupil Cost10,2989,92912,19712,70012,753
Total Classroom Instruction6,6586,3917,8618,1758,602
Classroom-Salaries and Benefits6,1536,0277,2267,4818,020
Classroom-General Supplies and Textbooks404267527582441
Classroom-Purchased Services and Other10097108112141
Total Support Services6739821,3341,3861,264
Support Services-Salaries and Benefits315648931964903
Total Administrative Costs1,3391,3461,6791,7381,711
Administration-Salaries and Benefits1,0141,0051,1681,2091,234
Legal Costs00586061
Total Operations and Maintenance of Plant1,5401,1321,2001,2731,049
Operations & Maintenance of Plant-Salary & Ben.459470451467441
Total Food Services Costs00000
Total Extracurricular Costs67639810198
Total Equipment Costs192272672990
Employee Benefits as a % of Salaries26.325.131.531.528

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2010 Comparative Spending Guide and can be found on the Department of Education's Internet address: http://www.state.nj.us/education under Finance, when available. This publication is available in the board office and public libraries. The same calculations were performed using the 2009-10 revised appropriations and 2010-11 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 is in a shared service agreement with Upper Pittsgrove
  • School in Salem County for Business Servies which includes payroll,
  • administrator, and clerk. Lawrence also has 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 Pittsgrove for the purchasing of copy paper.

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,927,691 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)119,645,809 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1001.6112 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,101,496 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)119,645,809 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1001.7564 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,927,691 (G)
Estimated Equalized Valuation (as of 10/01/2009)234,704,617 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.8213 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,101,496 (J)
Estimated Equalized Valuation (as of 10/01/2009)234,704,617 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.8954 (L)

 

Administrative Salaries
Employee Name: Allan Warfield 
Job TitlePrincipal 
Base Annual Salary96,225 
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 Contract06/30/2011 
  Contracted Number of Annual Work Days251 
  Contracted Number of Annual Vacation Days 15 
  Contracted Number of Annual Sick Days12 
  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, Other2,890 
  Retirement Plans
Contractual Post-Employment Benefits Amount
  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 Salary91,814 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Shared County 
Shared District5320 
Shared Job TitleBusiness Administrator 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days251 
  Contracted Number of Annual Vacation Days 15 
  Contracted Number of Annual Sick Days12 
  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, Other1,596 
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contractdaily rate not to exceed total 15000 
   Buyback of Vacation Days at the End of Contractdaily rate not to exceed total 15000 
   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