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User Friendly Budgets
2011-2012

CUMBERLAND - GREENWICH TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time626667
spacing
Pupils on Roll - Special Full-Time877
spacing
Pupils Sent to Other Dists-Spec Ed Prog100
Pupils Received311

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 10,000 58,000
Withdrawal from Maint. Reserve 10-310 0 31,202 0
Transfers from Other Funds 10-5200 0 0 2,406
Revenues from Local Sources:
Local Tax Levy 10-1210 811,917 818,170 787,268
Tuition 10-1300 6,645 3,200 3,200
Interest Earned on Capital Reserve Funds 10-1XXX 0 0 20
Unrestricted Miscellaneous Revenues 10-1XXX 10,278 1,800 500
SUBTOTAL  828,840 823,170 790,988
Revenues from State Sources:
Other State Aids 10-3XXX 625 0 0
Categorical Special Education Aid 10-3132 36,413 33,103 33,103
Equalization Aid 10-3176 147,508 152,256 152,256
Categorical Security Aid 10-3177 9,078 6,558 6,558
Adjustment Aid 10-3178 192,068 192,901 206,192
Categorical Transportation Aid 10-3121 20,392 14,021 14,021
SUBTOTAL  406,084 398,839 412,130
Revenues from Federal Sources:
Equalization Aid - ARRA ESF 16-4520 36,206 0 0
Equalization Aid - ARRA GSF 17-4521 1,402 0 0
Education Jobs Fund 18-4522 0 0 15,418
SUBTOTAL  37,608 0 15,418
Adjustment for Prior Year Encumbrances  0 2,500 0
Actual Revenues (Over)/Under Expenditures  -64,083 0 0
TOTAL OPERATING BUDGET  1,208,449 1,265,711 1,278,942
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Preschool Education Aid - Pr Yr Carryover 20-3218 15,473 0 0
Preschool Education Aid 20-3218 0 15,477 0
TOTAL REVENUES FROM STATE SOURCES  15,473 15,477 0
Revenues from Federal Sources:
Title I 20-4411-4416 12,208 12,396 10,900
I.D.E.A. Part B (Handicapped) 20-4420-4429 18,806 35,866 18,109
Other 20-4XXX 5,672 4,878 4,717
TOTAL REVENUES FROM FEDERAL SOURCES  36,686 53,140 33,726
TOTAL GRANTS AND ENTITLEMENTS  52,159 68,617 33,726
TOTAL REVENUES/SOURCES  1,260,608 1,334,328 1,312,668
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  1,260,608 1,334,328 1,312,668

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX429,344367,167414,431
Special Education 11-2XX-100-XXX81,76292,21894,034
Basic Skills/Remedial 11-230-100-XXX33,87147,92246,707
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX7002,9002,900
School Sponsored Athletics 11-402-100-XXX5002,9002,900
Support Services:
Tuition 11-000-100-XXX7,89125,98327,272
Attendance and Social Work Services 11-000-211-XXX7,5066,9897,199
Health Services 11-000-213-XXX20,21646,60046,092
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21714,41119,00017,100
Child Study Teams 11-000-219-XXX7,4578,3743,400
Improvement of Instructional Services 11-000-221-XXX60,66675,51277,057
Educational Media Services - School Library 11-000-222-XXX1,0481,9662,875
Instructional Staff Training Services 11-000-223-XXX452,0002,000
General Administration 11-000-230-XXX54,02159,04767,691
School Administration 11-000-240-XXX9,0799,6227,726
Central Svcs & Admin Info Technology 11-000-25X-XXX15,44315,90010,800
Operation and Maintenance of Plant Services 11-000-26X-XXX208,555223,493228,930
Student Transportation Services 11-000-270-XXX58,10562,54242,082
Personal Services - Employee Benefits 11-XXX-XXX-2XX172,076170,011152,967
Food Services 11-000-310-XXX23,81725,45424,695
Total Support Services Expenditures 660,336752,493717,886
TOTAL GENERAL CURRENT EXPENSE 1,206,5131,265,6001,278,858
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040020
Facilities Acquisition and Construction Services 12-000-4XX-XXX1,93611164
TOTAL CAPITAL EXPENDITURES 1,93611184
OPERATING BUDGET GRAND TOTAL 1,208,4491,265,7111,278,942
SPECIAL GRANTS AND ENTITLEMENTS
Preschool Education Aid:
Instruction 20-218-100-XXX015,4770
TOTAL PRESCHOOL EDUCATION AID 015,4770
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX15,47300
Total State Projects 15,47315,4770
Federal Projects:
Title I 20-XXX-XXX-XXX12,20812,39610,900
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX18,80635,86618,109
Other Special Projects 20-XXX-XXX-XXX5,6724,8784,717
Total Federal Projects 36,68653,14033,726
TOTAL GRANTS AND ENTITLEMENTS 52,15968,61733,726
Total Expenditures 1,260,6081,334,3281,312,668
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 1,260,6081,334,3281,312,668

 

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 Budget171,263236,931286,931228,931
  Repayment of Debt0000
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve20,82620,82620,82620,846
      Adult Education Programs0000
      Maintenance Reserve31,20231,20200
      Legal Reserve0000
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  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 Cost14,54816,05817,50116,33616,345
Total Classroom Instruction9,4269,9859,5938,9349,098
Classroom-Salaries and Benefits8,6678,9898,5737,9818,126
Classroom-General Supplies and Textbooks249353383346331
Classroom-Purchased Services and Other510643638608641
Total Support Services1,2791,9942,8732,6742,514
Support Services-Salaries and Benefits8371,6342,3072,1432,084
Total Administrative Costs1,4421,1881,2781,2011,195
Administration-Salaries and Benefits863201167190150
Legal Costs04151414
Total Operations and Maintenance of Plant2,0463,0513,2793,0823,111
Operations & Maintenance of Plant-Salary & Ben.7679999290
Total Food Services Costs319346374349334
Total Extracurricular Costs52211049793
Total Equipment Costs00000
Employee Benefits as a % of Salaries23.529.728.628.624.4

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
  • - Superintendent Services purchased from Stow Creek School District
  • - Supervisor of Curriculum/Instruction purchased from Greenwich Twp
  • - CST Services pruchased from Deerfield School District
  • - Speech, OT and PT services are purchased through SCSSSD
  • - Custodial services are purchased from Oldmans Twp (Salem Co)
  • - Business Admin services are contracted from Oldmans Twp
  • - PE Instructor services are purchased from Stow Creek
  • - Student Transportation services are purchased from Stow Creek

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy787,268 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)63,075,566 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1001.2481 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy787,268 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)63,075,566 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1001.2481 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy787,268 (G)
Estimated Equalized Valuation (as of 10/01/2010)68,464,035 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1001.1499 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy787,268 (J)
Estimated Equalized Valuation (as of 10/01/2010)68,464,035 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1001.1499 (L)

 

Administrative Salaries
Employee Name: Gary Moore 
Job TitleBusiness Administrator 
Base Annual Salary24,000 
Full Time Equivalents (FTE)0.1 
Shared with another district?
Shared County 
Shared District3860 
Shared Job Title 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  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 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 
Employee Name: John Klug 
Job TitleSuperintendent 
Base Annual Salary34,535 
Full Time Equivalents (FTE)0.3 
Shared with another district?
Shared County 
Shared District5070 
Shared Job Title 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract05/11/2011 
  Ending Date of Contract06/30/2014 
  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: 
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