>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>CUMBERLAND  >>UPPER DEERFIELD TWP

User Friendly Budgets
2012-13

CUMBERLAND - UPPER DEERFIELD TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time750726742
spacing
Pupils on Roll - Special Full-Time146131128
Private School Placements111
spacing
Pupils Sent to Other Districts-Reg Prog1032
Pupils Sent to Other Dists-Spec Ed Prog664
Pupils Received581

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 0 181,009
Withdrawal from Maint. Reserve 10-310 0 140,000 140,000
Revenues from Local Sources:
Local Tax Levy 10-1210 5,972,696 6,133,850 6,261,024
Tuition 10-1300 123,610 11,649 11,907
Interest Earned on Maintenance Reserve 10-1XXX 0 4,000 4,000
Interest Earned on Capital Reserve Funds 10-1XXX 0 350 350
Unrestricted Miscellaneous Revenues 10-1XXX 68,084 35,621 34,093
SUBTOTAL  6,164,390 6,185,470 6,311,374
Revenues from State Sources:
Other State Aids 10-3XXX 8,004 0 0
Categorical Special Education Aid 10-3132 427,026 427,026 444,303
Equalization Aid 10-3176 5,284,009 5,409,073 5,371,741
Categorical Security Aid 10-3177 0 0 138,699
Categorical Transportation Aid 10-3121 0 0 54,643
SUBTOTAL  5,719,039 5,836,099 6,009,386
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 38,416 25,440 22,653
SUBTOTAL  38,416 241,985 22,653
Adjustment for Prior Year Encumbrances  0 65,746 0
Actual Revenues (Over)/Under Expenditures  278,953 0 0
TOTAL OPERATING BUDGET  12,200,798 12,469,300 12,664,422
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Preschool Education Aid - Pr Yr Carryover 20-3218 0 6,342 45,872
Preschool Education Aid 20-3218 244,882 227,072 216,900
TOTAL REVENUES FROM STATE SOURCES  244,882 233,414 262,772
Revenues from Federal Sources:
Title I 20-4411-4416 501,042 363,236 308,751
Title II 20-4451-4455 69,333 60,050 51,043
I.D.E.A. Part B (Handicapped) 20-4420-4429 305,166 229,179 194,802
Other 20-4XXX 5,797 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  881,338 652,465 554,596
TOTAL GRANTS AND ENTITLEMENTS  1,126,220 885,879 817,368
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 2,124 2,750
Revenues from Local Sources:
Local Tax Levy 40-1210 502,767 508,890 510,751
Miscellaneous 40-1XXX 2,749 0 0
TOTAL REVENUES FROM LOCAL SOURCES  505,516 508,890 510,751
Revenues from State Sources:
Debt Service Aid Type II 40-3160 20,975 20,762 20,562
TOTAL LOCAL REPAYMENT OF DEBT  526,491 531,776 534,063
Actual Revenues (Over)/Under Expenditures  -2,749 0 0
TOTAL REPAYMENT OF DEBT  523,742 531,776 534,063
TOTAL REVENUES/SOURCES  13,850,760 13,886,955 14,015,853
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  13,850,760 13,886,955 14,015,853

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX3,661,1283,646,8103,768,251
Special Education 11-2XX-100-XXX1,295,9771,518,7881,504,885
Basic Skills/Remedial 11-230-100-XXX1,44095,27391,893
Bilingual Education 11-240-100-XXX60,74473,973130,920
Other Instructional Programs 11-4XX-100-XXX73,05768,00068,821
Support Services:
Tuition 11-000-100-XXX113,039177,139189,999
Attendance and Social Work Services 11-000-211-XXX01,0001,000
Health Services 11-000-213-XXX229,104248,943248,996
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21794,43193,83392,950
Guidance 11-000-218-XXX244,175270,561270,320
Child Study Teams 11-000-219-XXX286,174317,511324,310
Improvement of Instructional Services 11-000-221-XXX040,08044,250
Educational Media Services - School Library 11-000-222-XXX153,229120,654116,425
Instructional Staff Training Services 11-000-223-XXX5,19914,350114,350
General Administration 11-000-230-XXX331,158328,577334,625
School Administration 11-000-240-XXX639,460654,065643,923
Central Svcs & Admin Info Technology 11-000-25X-XXX328,388349,830325,656
Interest Earned on Maintenance Reserve 10-60604,0004,000
Operation and Maintenance of Plant Services 11-000-26X-XXX1,397,0041,451,6051,424,280
Student Transportation Services 11-000-270-XXX547,557605,800602,674
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,318,1592,252,9372,274,072
Total Support Services Expenditures 6,687,0776,926,8857,007,830
TOTAL GENERAL CURRENT EXPENSE 11,779,42312,333,72912,576,600
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040350350
Equipment 12-XXX-XXX-73X89,74355,6030
Facilities Acquisition and Construction Services 12-000-4XX-XXX71,63246,52267,849
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931260,00000
TOTAL CAPITAL EXPENDITURES 421,375102,47568,199
Transfer of Funds to Charter Schools 10-000-100-56X033,09619,623
OPERATING BUDGET GRAND TOTAL 12,200,79812,469,30012,664,422
SPECIAL GRANTS AND ENTITLEMENTS
Preschool Education Aid:
Instruction 20-218-100-XXX214,400233,086249,962
Support Services 20-218-200-XXX30,48232812,810
TOTAL PRESCHOOL EDUCATION AID 244,882233,414262,772
Other State Projects:
Total State Projects 244,882233,414262,772
Federal Projects:
Title I 20-XXX-XXX-XXX501,042363,236308,751
Title II 20-XXX-XXX-XXX69,33360,05051,043
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX305,166229,179194,802
Other Special Projects 20-XXX-XXX-XXX5,79700
Total Federal Projects 881,338652,465554,596
TOTAL GRANTS AND ENTITLEMENTS 1,126,220885,879817,368
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX523,742531,776534,063
TOTAL REPAYMENT OF DEBT 523,742531,776534,063
Total Expenditures 13,850,76013,886,95514,015,853
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 13,850,76013,886,95514,015,853

 

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 Budget296,737255,946431,009250,000
  Repayment of Debt2,1254,8742,7500
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve363,02131,70332,05332,403
      Adult Education Programs0000
      Maintenance Reserve695,858855,858719,858583,858
      Legal Reserve31,717000
      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 Cost12,43012,65712,76013,77113,874
Total Classroom Instruction7,6757,6587,8838,3668,506
Classroom-Salaries and Benefits7,3467,4067,4798,0148,155
Classroom-General Supplies and Textbooks267194322285268
Classroom-Purchased Services and Other6258826783
Total Support Services1,4361,4431,3901,6171,719
Support Services-Salaries and Benefits1,3411,3361,2471,4571,452
Total Administrative Costs1,5351,8021,7551,8871,805
Administration-Salaries and Benefits1,2931,5061,4321,5141,363
Legal Costs03366
Total Operations and Maintenance of Plant1,7701,7551,7321,9011,844
Operations & Maintenance of Plant-Salary & Ben.841843863916918
Board Contribution to Food Services00000
Total Extracurricular Costs00000
Total Equipment Costs291000650
Employee Benefits as a % of Salaries24.330.930.528.428.5

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
  • 1. Transportation - Local Educational Agency (LEA) that provides regular
  • student busing for 5 school districts. Ranked #1 in 2004-05 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. Food Service - Local Educational Agency (LEA) that provides school lu
  • nch services for two school districts and three private schools
  • 5. Supplies - Purchase supplies and materials from Pittsgrove Twp's cons
  • ortium
  • 6. Snow removal - Township extends this service to the district, as well
  • as, providing sand and salt for district use.
  • 7. Recycling - these services are provided by the Cumberland County Impr
  • ovement Authority
  • 8. ACES (Alliance for Competitive Energy Services) - An alliance compose
  • d of NJSBA, NJASA, & NJASBO for gas and electric
  • 9. ACT (Alliance for Competitive Telecommunications) - Telecommunication
  • s - Participated in NJASBO state bidding process, Received pricing 10% lo
  • wer by through Cooperative Communication
  • 10. Rubbish Removal - Participate in County bidding process, Received pri
  • cing 40% lower than bid through Giordano Recycling.

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,197,437 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)424,194,653 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1001.4610 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,707,158 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)424,194,653 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1001.5812 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,197,437 (G)
Estimated Equalized Valuation (as of 10/01/2011)635,000,000 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.9760 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,707,158 (J)
Estimated Equalized Valuation (as of 10/01/2011)635,000,000 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1001.0562 (L)

 

Administrative Salaries
Employee Name: Bruce Harbinson 
Job TitleBusiness Administrator 
Base Annual Salary109,777 
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 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: 
Allowances2,704 
Bonuses
Stipends7,688 
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other2,282 
  Retirement Plans
Contractual Post-Employment Benefits Amount12,500 
  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. Peter Koza 
Job TitleSuperintendent 
Base Annual Salary145,000 
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 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: 
Allowances2,500 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other800 
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  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