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User Friendly Budgets
2010

CUMBERLAND - UPPER DEERFIELD TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time757816819
spacing
Pupils on Roll - Special Full-Time117131128
Private School Placements234
spacing
Pupils Sent to Other Districts-Reg Prog001
Pupils Sent to Other Dists-Spec Ed Prog464
Pupils Received11121
Pupils in State Facilities001

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 87,000 150,000
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 0 0 331,632
Withdrawal from Maint. Reserve 10-310 0 0 140,000
Revenues from Local Sources:
Local Tax Levy 10-1210 5,876,634 5,968,400 5,972,696
Tuition 10-1300 112,174 51,028 11,735
Interest Earned on Maintenance Reserve 10-1XXX 0 700 9,000
Interest Earned on Capital Reserve Funds 10-1XXX 0 1,200 2,400
Unrestricted Miscellaneous Revenues 10-1XXX 40,451 30,011 42,265
SUBTOTAL  6,029,259 6,051,339 6,038,096
Revenues from State Sources:
Other State Aids 10-3XXX 45,983 18,353 0
Categorical Special Education Aid 10-3132 392,911 387,302 300,326
Equalization Aid 10-3176 5,073,690 3,991,790 5,410,709
Categorical Security Aid 10-3177 188,301 190,903 0
Adjustment Aid 10-3178 394,787 617,102 0
Categorical Transportation Aid 10-3121 230,578 263,659 0
SUBTOTAL  6,326,250 5,469,109 5,711,035
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 7,608 14,056 25,026
Equalization Aid - ARRA ESF 16-4520 0 851,869 0
Equalization Aid - ARRA GSF 17-4521 0 32,977 0
SUBTOTAL  7,608 898,902 25,026
Adjustment for Prior Year Encumbrances  0 19,980 0
Actual Revenues (Over)/Under Expenditures  1,075,649 0 0
TOTAL OPERATING BUDGET  13,438,766 12,526,330 12,395,789
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 0 30,140 0
Preschool Education Aid - Pr Yr Carryover 20-3218 0 0 42,394
Preschool Education Aid 20-3218 224,833 241,264 248,360
TOTAL REVENUES FROM STATE SOURCES  224,833 271,404 290,754
Revenues from Federal Sources:
Title I 20-4411-4416 420,733 569,087 319,524
Title II 20-4451-4455 0 0 68,129
Title IV 20-4471-4474 0 0 4,670
I.D.E.A. Part B (Handicapped) 20-4420-4429 221,163 427,710 184,308
Other 20-4XXX 73,857 85,645 0
TOTAL REVENUES FROM FEDERAL SOURCES  715,753 1,082,442 576,631
TOTAL GRANTS AND ENTITLEMENTS  940,586 1,353,846 867,385
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 1
Revenues from Local Sources:
Local Tax Levy 40-1210 496,464 505,584 502,767
TOTAL REVENUES FROM LOCAL SOURCES  496,464 505,584 502,767
Revenues from State Sources:
Debt Service Aid Type II 40-3160 25,188 24,925 20,975
TOTAL LOCAL REPAYMENT OF DEBT  521,652 530,509 523,743
Actual Revenues (Over)/Under Expenditures  1,572 0 0
TOTAL REPAYMENT OF DEBT  523,224 530,509 523,743
TOTAL REVENUES/SOURCES  14,902,576 14,410,685 13,786,917
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  14,902,576 14,410,685 13,786,917

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX3,927,7583,983,4963,759,136
Special Education 11-2XX-100-XXX1,266,1871,265,7411,287,735
Basic Skills/Remedial 11-230-100-XXX57,37684,17028,989
Bilingual Education 11-240-100-XXX55,36457,48461,444
Other Instructional Programs 11-4XX-100-XXX56,92961,34873,057
Community Services Programs/Operations 11-800-330-XXX05000
Support Services:
Tuition 11-000-100-XXX150,735308,667349,214
Attendance and Social Work Services 11-000-211-XXX3452,0001,000
Health Services 11-000-213-XXX197,129235,108235,650
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21787,18397,71697,350
Guidance 11-000-218-XXX226,954230,353241,650
Child Study Teams 11-000-219-XXX371,397387,173343,900
Improvement of Instructional Services 11-000-221-XXX5,2872,6401,546
Educational Media Services - School Library 11-000-222-XXX151,973152,474155,101
Instructional Staff Training Services 11-000-223-XXX6,88712,85014,350
General Administration 11-000-230-XXX352,823360,445345,465
School Administration 11-000-240-XXX576,908637,689642,257
Central Svcs & Admin Info Technology 11-000-25X-XXX306,243328,143337,204
Interest Earned on Maintenance Reserve 10-60607009,000
Operation and Maintenance of Plant Services 11-000-26X-XXX1,522,5561,537,8661,394,028
Student Transportation Services 11-000-270-XXX609,672602,827621,723
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,933,1722,127,7402,026,661
Total Support Services Expenditures 6,499,2647,023,6916,807,099
TOTAL GENERAL CURRENT EXPENSE 11,862,87812,477,13012,026,460
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60401,2002,400
Equipment 12-XXX-XXX-73X23,59448,0000
Facilities Acquisition and Construction Services 12-000-4XX-XXX636,527071,632
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931915,7670260,000
TOTAL CAPITAL EXPENDITURES 1,575,88849,200334,032
Transfer of Funds to Charter Schools 10-000-100-56X0035,297
OPERATING BUDGET GRAND TOTAL 13,438,76612,526,33012,395,789
SPECIAL GRANTS AND ENTITLEMENTS
Preschool Education Aid:
Instruction 20-218-100-XXX218,326241,264247,209
Support Services 20-218-200-XXX6,50730,14043,545
TOTAL PRESCHOOL EDUCATION AID 224,833271,404290,754
Other State Projects:
Total State Projects 224,833271,404290,754
Federal Projects:
Title I 20-XXX-XXX-XXX420,733569,087319,524
Title II 20-XXX-XXX-XXX0068,129
Title IV 20-XXX-XXX-XXX004,670
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX221,163427,710184,308
Other Special Projects 20-XXX-XXX-XXX73,85785,6450
Total Federal Projects 715,7531,082,442576,631
TOTAL GRANTS AND ENTITLEMENTS 940,5861,353,846867,385
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX0530,509523,743
Additional State School Building Aid-Ch.177 40-702-510-XXX523,22400
Total Additional State School Building Aid 523,22400
TOTAL REPAYMENT OF DEBT 523,224530,509523,743
Total Expenditures 14,902,57614,410,68513,786,917
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 14,902,57614,410,68513,786,917

 

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 Budget253,411355,775268,775150,492
  Repayment of Debt1,573110
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1,168,156359,427360,62731,395
      Adult Education Programs0000
      Maintenance Reserve650,000896,167696,558565,558
      Legal Reserve419,19531,71731,7170
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  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 Cost12,03612,76813,97312,89212,010
Total Classroom Instruction7,2397,8978,4037,5407,227
Classroom-Salaries and Benefits6,6037,5187,9327,1176,946
Classroom-General Supplies and Textbooks573302369329210
Classroom-Purchased Services and Other64771029471
Total Support Services1,3741,4571,5661,4741,434
Support Services-Salaries and Benefits1,2401,2931,4301,3541,338
Total Administrative Costs1,6051,6881,7131,7111,706
Administration-Salaries and Benefits1,3251,4021,4401,4441,454
Legal Costs00654
Total Operations and Maintenance of Plant1,8181,7171,9011,8131,643
Operations & Maintenance of Plant-Salary & Ben.1,1590915867799
Total Food Services Costs00000
Total Extracurricular Costs00000
Total Equipment Costs29270510
Employee Benefits as a % of Salaries23.227.124.226.926.3

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
  • 1. Transportation - Local Educational Agency (LEA) that provides regular
  • student busing for 5 school districts. Ranked #3 in 2008-09 and consist
  • ently ranked no lower than third in the State.
  • 2. Transportation - Cumberland County Educational Cooperative: Special e
  • ducation
  • 3. Transportation - Cumberland Regional High School District: Non-public
  • transportation
  • 4. Shared Teacher - Music teacher shared with Deerfield Twp.
  • 5. Food Service - Local Educational Agency (LEA) that provides school lu
  • nch services for two school districts and three private schools
  • 6. Supplies - Purchase supplies and materials from Pittsgrove Twp's cons
  • ortium
  • 7. Snow removal - Township extends this service to the district, as well
  • as, providing sand and salt for district use.
  • 8. Recycling - these services are provided by the Cumberland County Impr
  • ovement Authority
  • 9. ACES (Alliance for Competitive Energy Services) - An alliance compose
  • d of NJSBA, NJASA, & NJASBO for Gas and Electric
  • 10. ACT (Alliance for Competitive Telecommunications) - Telecommunication
  • s - Participated in NJASBO state bidding process, Received pricing 10% lo
  • wer by through Cooperative Communication

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,972,696 (A)
Estimated Net Taxable Valuation (as of 02/01/2010)418,642,200 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1001.4267 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,475,463 (D)
Estimated Net Taxable Valuation (as of 02/01/2010)418,642,200 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1001.5468 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,972,696 (G)
Estimated Equalized Valuation (as of 02/01/2010)659,486,767 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.9057 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,475,463 (J)
Estimated Equalized Valuation (as of 02/01/2010)659,486,767 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.9819 (L)

 

Administrative Salaries
Employee Name: Bruce Harbinson` 
Job TitleBusiness Administrator 
Base Annual Salary105,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract 
  Ending Date of Contract 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 20 
  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: 
Allowances2,604 
Bonuses
Stipends7,353 
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,540 
  Retirement Plans
Contractual Post-Employment Benefits Amount10,000 
  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 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: Dr. Philip Exley 
Job TitleSuperintendent 
Base Annual Salary144,073 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract 
  Ending Date of Contract 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 20 
  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: 
Allowances1,400 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount8,000 
  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 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