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User Friendly Budgets
2011-2012

CUMBERLAND - DOWNE TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time148139140
spacing
Pupils on Roll - Special Full-Time242424
Private School Placements011
spacing
Pupils Sent to Other Districts-Reg Prog572421
Pupils Sent to Other Dists-Spec Ed Prog11811
Pupils Received11143
Pupils in State Facilities100

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 245,000 447,000
Transfers from Other Funds 10-5200 0 13,750 0
Revenues from Local Sources:
Local Tax Levy 10-1210 1,240,551 1,257,152 1,257,152
Tuition 10-1300 236,145 83,761 83,761
Transportation Fees from Individuals 10-1410 69,407 0 0
Transportation Fees from Other LEAs 10-1420-1440 0 75,000 50,000
Interest Earned on Capital Reserve Funds 10-1XXX 0 500 250
Unrestricted Miscellaneous Revenues 10-1XXX 22,277 57,739 51,000
SUBTOTAL  1,568,380 1,474,152 1,442,163
Revenues from State Sources:
Extraordinary Aid 10-3131 28,031 0 0
Other State Aids 10-3XXX 2,451 0 0
Categorical Special Education Aid 10-3132 86,067 102,619 102,619
Equalization Aid 10-3176 443,854 1,134,818 1,134,818
Categorical Security Aid 10-3177 35,110 37,605 37,605
Adjustment Aid 10-3178 807,509 227,135 269,845
Categorical Transportation Aid 10-3121 96,008 108,462 108,462
SUBTOTAL  1,499,030 1,610,639 1,653,349
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 5,163 3,771 4,531
Equalization Aid - ARRA ESF 16-4520 139,614 0 0
Equalization Aid - ARRA GSF 17-4521 5,405 0 0
Education Jobs Fund 18-4522 0 0 60,447
SUBTOTAL  150,182 3,771 64,978
Adjustment for Prior Year Encumbrances  0 6,350 0
Actual Revenues (Over)/Under Expenditures  868,123 0 0
TOTAL OPERATING BUDGET  4,085,715 3,353,662 3,607,490
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 3,643 0 0
Revenues from State Sources:
Preschool Education Aid - Pr Yr Carryover 20-3218 0 13,990 779
Preschool Education Aid 20-3218 106,740 121,710 81,140
TOTAL REVENUES FROM STATE SOURCES  106,740 135,700 81,919
Revenues from Federal Sources:
Title I 20-4411-4416 85,634 71,334 63,880
Title II 20-4451-4455 0 13,095 10,775
I.D.E.A. Part B (Handicapped) 20-4420-4429 36,808 49,125 49,975
Other 20-4XXX 40,222 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  162,664 133,554 124,630
TOTAL GRANTS AND ENTITLEMENTS  273,047 269,254 206,549
TOTAL REVENUES/SOURCES  4,358,762 3,622,916 3,814,039
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  4,358,762 3,622,916 3,814,039

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX685,895651,680674,218
Special Education 11-2XX-100-XXX309,666325,360343,750
Basic Skills/Remedial 11-230-100-XXX95,33884,008117,840
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX6,3374,9004,950
Support Services:
Tuition 11-000-100-XXX478,709441,613421,567
Attendance and Social Work Services 11-000-211-XXX37,85137,82938,412
Health Services 11-000-213-XXX53,70755,98257,400
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217138,428156,354165,200
Guidance 11-000-218-XXX5,4852,0002,000
Child Study Teams 11-000-219-XXX153,53375,91284,162
Improvement of Instructional Services 11-000-221-XXX25,82528,14128,900
Educational Media Services - School Library 11-000-222-XXX105,1332,40021,860
Instructional Staff Training Services 11-000-223-XXX1,92700
General Administration 11-000-230-XXX153,69389,37578,525
School Administration 11-000-240-XXX4,52881,99593,300
Central Svcs & Admin Info Technology 11-000-25X-XXX70,38671,87572,875
Operation and Maintenance of Plant Services 11-000-26X-XXX239,932244,189268,676
Student Transportation Services 11-000-270-XXX400,006418,009516,835
Personal Services - Employee Benefits 11-XXX-XXX-2XX636,582556,440586,712
Food Services 11-000-310-XXX20,00025,00030,000
Total Support Services Expenditures 2,525,7252,287,1142,466,424
TOTAL GENERAL CURRENT EXPENSE 3,622,9613,353,0623,607,182
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040500250
Equipment 12-XXX-XXX-73X86,00000
Facilities Acquisition and Construction Services 12-000-4XX-XXX376,75410058
TOTAL CAPITAL EXPENDITURES 462,754600308
OPERATING BUDGET GRAND TOTAL 4,085,7153,353,6623,607,490
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX3,64300
Preschool Education Aid:
Instruction 20-218-100-XXX49,87560,10967,400
Support Services 20-218-200-XXX56,86561,84114,519
Transfer to General Fund 20-218-520-930013,7500
TOTAL PRESCHOOL EDUCATION AID 106,740135,70081,919
Other State Projects:
Total State Projects 106,740135,70081,919
Federal Projects:
Title I 20-XXX-XXX-XXX85,63471,33463,880
Title II 20-XXX-XXX-XXX013,09510,775
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX36,80849,12549,975
Other Special Projects 20-XXX-XXX-XXX40,22200
Total Federal Projects 162,664133,554124,630
TOTAL GRANTS AND ENTITLEMENTS 273,047269,254206,549
Total Expenditures 4,358,7623,622,9163,814,039
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 4,358,7623,622,9163,814,039

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/09
Audited
Balance
6/30/10
Estimated
Balance
6/30/11
Estimated
Balance
6/30/12
Unassigned:
  General Operating Budget371,503337,142696,345249,345
  Repayment of Debt0000
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve491,24825,24825,74825,998
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve542,408169,25300
      Tuition Reserve0000
      Current Expense Emergency Reserve50,00050,00050,00050,000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2008-09
Actual
2009-10
Actual
2010-11
Original
Budget
2010-11
Revised
Budget
2011-12
Proposed
Budget
Total Comparative Per Pupil Cost14,19114,90914,75115,58416,369
Total Classroom Instruction7,9918,5258,2458,6509,317
Classroom-Salaries and Benefits7,7698,2908,0038,3958,920
Classroom-General Supplies and Textbooks93187188198340
Classroom-Purchased Services and Other13048545757
Total Support Services2,9123,9492,9093,1163,136
Support Services-Salaries and Benefits2,3342,9792,1742,2952,182
Total Administrative Costs1,4571,4001,7381,8431,761
Administration-Salaries and Benefits7307398561,033936
Legal Costs09292830
Total Operations and Maintenance of Plant1,6531,6261,6381,7421,902
Operations & Maintenance of Plant-Salary & Ben.839765661710862
Total Food Services Costs90115145153183
Total Extracurricular Costs4839303131
Total Equipment Costs90494000
Employee Benefits as a % of Salaries34.635.235.234.933.7

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2011 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 2010-11 revised appropriations and 2011-12 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
  • CHILD STUDY TEAM SERVICES -- currently shared with Hopewell Crest School
  • District
  • SPEECH THERAPY SERVICES -- the District shares our Speech Therapist with
  • the Lower Alloway Creek School District (2
  • days per week)
  • PURCHASING -- shared services with Millville Board of Education for
  • paper, medical, and custodial supplies
  • BUSINESS ADMINISTRATOR / BOARD SECRETARY -- shared services with the
  • City of Bridgeton Board of Education
  • TRASH / SNOW REMOVAL -- shared services with Downe Twp municipality

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,257,152 (A)
Estimated Net Taxable Valuation (as of 12/01/2010)187,960,477 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1000.6688 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,257,152 (D)
Estimated Net Taxable Valuation (as of 12/01/2010)187,960,477 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1000.6688 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,257,152 (G)
Estimated Equalized Valuation (as of 12/01/2010)183,547,265 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.6849 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,257,152 (J)
Estimated Equalized Valuation (as of 12/01/2010)183,547,265 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.6849 (L)

 

Administrative Salaries
Employee Name: JANICE SANTUCCI 
Job TitlePrincipal 
Base Annual Salary80,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract08/16/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days210 
  Contracted Number of Annual Vacation Days 10 
  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 Comments