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User Friendly Budgets
2012-13

CUMBERLAND - DEERFIELD TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time334319331
spacing
Pupils on Roll - Special Full-Time433422
Private School Placements011
spacing
Pupils Sent to Other Districts-Reg Prog100
Pupils Sent to Other Dists-Spec Ed Prog91111

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 47,204 205,004
Transfers from Other Funds 10-5200 -169,089 27,000 0
Revenues from Local Sources:
Local Tax Levy 10-1210 2,197,331 2,248,892 2,293,870
Unrestricted Miscellaneous Revenues 10-1XXX 3,444 5,200 5,000
SUBTOTAL  2,200,775 2,254,092 2,298,870
Revenues from State Sources:
Extraordinary Aid 10-3131 7,425 0 0
Other State Aids 10-3XXX 6,707 0 0
Categorical Special Education Aid 10-3132 178,755 178,755 188,641
Equalization Aid 10-3176 2,082,497 2,178,445 2,235,348
Categorical Security Aid 10-3177 0 0 42,638
Categorical Transportation Aid 10-3121 0 0 19,333
SUBTOTAL  2,275,384 2,357,200 2,485,960
Revenues from Federal Sources:
SUBTOTAL  0 85,476 0
Adjustment for Prior Year Encumbrances  0 9,520 0
Actual Revenues (Over)/Under Expenditures  49,025 0 0
TOTAL OPERATING BUDGET  4,356,095 4,780,492 4,989,834
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 4,029 0 0
Revenues from State Sources:
Preschool Education Aid - Pr Yr Carryover 20-3218 0 11,700 3,000
Preschool Education Aid 20-3218 99,212 68,320 55,688
TOTAL REVENUES FROM STATE SOURCES  99,212 80,020 58,688
Revenues from Federal Sources:
Title I 20-4411-4416 123,572 95,521 91,201
Title II 20-4451-4455 19,650 22,012 21,043
I.D.E.A. Part B (Handicapped) 20-4420-4429 142,932 79,722 83,795
Other 20-4XXX 9,695 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  295,849 197,255 196,039
TOTAL GRANTS AND ENTITLEMENTS  399,090 277,275 254,727
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 12,461
Revenues from Local Sources:
Local Tax Levy 40-1210 293,190 257,629 241,042
Miscellaneous 40-1XXX 11,127 0 0
TOTAL REVENUES FROM LOCAL SOURCES  304,317 257,629 241,042
Revenues from State Sources:
Debt Service Aid Type II 40-3160 143,205 137,005 126,154
TOTAL LOCAL REPAYMENT OF DEBT  447,522 394,634 379,657
Actual Revenues (Over)/Under Expenditures  -12,459 0 0
TOTAL REPAYMENT OF DEBT  435,063 394,634 379,657
TOTAL REVENUES/SOURCES  5,190,248 5,452,401 5,624,218
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  5,190,248 5,452,401 5,624,218

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,441,5411,543,3701,599,051
Special Education 11-2XX-100-XXX306,312345,530339,624
Basic Skills/Remedial 11-230-100-XXX45,52736,93335,168
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX64705,000
School Sponsored Athletics 11-402-100-XXX1,8001,2008,200
Support Services:
Tuition 11-000-100-XXX214,129370,592330,135
Attendance and Social Work Services 11-000-211-XXX00646
Health Services 11-000-213-XXX56,06757,05257,999
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21727,07225,50221,025
Guidance 11-000-218-XXX01,25026,250
Child Study Teams 11-000-219-XXX127,759181,693201,318
Improvement of Instructional Services 11-000-221-XXX11,67420,13324,191
Educational Media Services - School Library 11-000-222-XXX43,57546,76554,912
Instructional Staff Training Services 11-000-223-XXX35669840,500
General Administration 11-000-230-XXX230,714219,329213,688
School Administration 11-000-240-XXX69,38677,97174,295
Central Svcs & Admin Info Technology 11-000-25X-XXX141,059136,698137,176
Operation and Maintenance of Plant Services 11-000-26X-XXX393,733406,716425,560
Student Transportation Services 11-000-270-XXX354,217368,363372,360
Personal Services - Employee Benefits 11-XXX-XXX-2XX813,395866,487940,844
Food Services 11-000-310-XXX03,7503,750
Total Support Services Expenditures 2,483,1362,782,9992,924,649
TOTAL GENERAL CURRENT EXPENSE 4,278,9634,710,0324,911,692
CAPITAL EXPENDITURES
Facilities Acquisition and Construction Services 12-000-4XX-XXX77,13270,46078,142
TOTAL CAPITAL EXPENDITURES 77,13270,46078,142
OPERATING BUDGET GRAND TOTAL 4,356,0954,780,4924,989,834
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX4,02900
Preschool Education Aid:
Instruction 20-218-100-XXX75,42471,00058,688
Support Services 20-218-200-XXX23,7889,0200
TOTAL PRESCHOOL EDUCATION AID 99,21280,02058,688
Other State Projects:
Total State Projects 99,21280,02058,688
Federal Projects:
Title I 20-XXX-XXX-XXX123,57295,52191,201
Title II 20-XXX-XXX-XXX19,65022,01221,043
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX142,93279,72283,795
Other Special Projects 20-XXX-XXX-XXX9,69500
Total Federal Projects 295,849197,255196,039
TOTAL GRANTS AND ENTITLEMENTS 399,090277,275254,727
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX435,063394,634379,657
TOTAL REPAYMENT OF DEBT 435,063394,634379,657
Total Expenditures 5,190,2485,452,4015,624,218
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 5,190,2485,452,4015,624,218

 

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 Budget258,114311,336271,094250,000
  Repayment of Debt212,46112,4610
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve105,756106,814106,814106,814
      Adult Education Programs0000
      Maintenance Reserve224,871105,782105,782105,782
      Legal Reserve135,027190,872183,9100
      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 Cost10,08010,16310,70211,43712,058
Total Classroom Instruction6,4896,7197,0637,5487,787
Classroom-Salaries and Benefits6,2066,4966,8537,3337,491
Classroom-General Supplies and Textbooks190151157151219
Classroom-Purchased Services and Other9372536477
Total Support Services1,0739411,1051,2041,494
Support Services-Salaries and Benefits7657439099711,051
Total Administrative Costs1,3361,3881,3961,4611,459
Administration-Salaries and Benefits8899529851,0511,060
Legal Costs037393737
Total Operations and Maintenance of Plant1,1331,1021,1191,2031,258
Operations & Maintenance of Plant-Salary & Ben.191177184195195
Board Contribution to Food Services00101111
Total Extracurricular Costs4794543
Total Equipment Costs00000
Employee Benefits as a % of Salaries30.835.836.834.837.1

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
  • Joint Pupil Consortium- Regular Student, PreSchool & School Choice Transp
  • Cumberland County Board for Vocational Technical Educatio: Special Ed
  • Student Busing
  • Salem Co Special Services School District: Business Administrator/Board
  • Secretary Services; Speech Services
  • Deerfield Twp & Stow Creek & Greenwich School Districts: Shared Child
  • Study Team Services
  • Pittsgrove Twp. School District: AHERA, Joint Paper Purchasing, GCA
  • Custodial Services, Inc., S-1 Operator, Potable Water Management
  • Cumberland County AVA Commission: Audio Visual Materials
  • Brown & Brown Advisors: Medical and Dental Insurance Broker
  • ERIC South: Insurance through NJSBAIG
  • Gloucester County SSSD/Salem County SSSD: Accounting Software/Licensing
  • Stow Creek: Shared Spanish Teacher
  • Pittsgrove Twp. School District: Natural Gas Consortium; Internet Hub
  • Xtel Communications: Telephone Services
  • SJTP: Technology Services/Equipment purchases
  • Cumberland Co Improvement Authority: Recycling program
  • Hopewell BOE: Shared Curriculum Coordinator
  • Pittsgrove Twp. School District: Sodexo Food Service, Edvocate Consulting
  • & NJRTK
  • ACES: Electrical Generation Group Pricing

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,293,870 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)187,619,461 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1001.2226 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,534,912 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)187,619,461 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1001.3511 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,293,870 (G)
Estimated Equalized Valuation (as of 10/01/2011)213,287,771 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1001.0755 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,534,912 (J)
Estimated Equalized Valuation (as of 10/01/2011)213,287,771 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1001.1885 (L)

 

Administrative Salaries
Employee Name: Edythe Austermuhl 
Job TitleSuperintendent 
Base Annual Salary117,952 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2016 
  Contracted Number of Annual Work Days234 
  Contracted Number of Annual Vacation Days 21 
  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: 
Allowances8,000 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other3,496 
  Retirement Plans
Contractual Post-Employment Benefits Amount18,166 
  Description of: 
   Buyback of Sick Days at the End of ContractPaid at 1/260 of salary; max $10000 
   Buyback of Vacation Days at the End of ContractPaid at 1/260 of salary; 18 days 
   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: Melinda Galasso 
Job TitleAssistant Principal CST Chairperon 
Base Annual Salary83,040 
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 Days234 
  Contracted Number of Annual Vacation Days 17 
  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 DaysContract is currently unsettld 
Benefits: 
Allowances2,075 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other5,355 
  Retirement Plans
Contractual Post-Employment Benefits Amount140 
  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$70/unused day at 2 days 
   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: Shared Services Agreement 
Job TitleBusiness Administrator 
Base Annual Salary
Full Time Equivalents (FTE)0.0 
Shared with another district?
Shared County 
Shared District4635 
Shared Job TitleBusiness Administrator 
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$71,900 Shared Services Agreement Shared Services Agreement: No Post Employment Benefits