03/24/2009 CUMBERLAND - CUMBERLAND CO VOCATIONAL
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2007 October 15, 2008 October 15, 2009
Actual Actual Estimated
Pupils on Roll Regular Shared-Time 293 280 288
Pupils on Roll - Special Full-Time 32 36 35
Pupils on Roll - Special Shared-Time 196 149 150
Post-Secondary - Full Time 244 195 228
CUMBERLAND - CUMBERLAND CO VOCATIONAL
Advertised Revenues
Budget Category Account 2007-08 2008-09 2009-10
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 501,074 906,305
Withdrawal from Maint. Reserve 10-310 94,500
Transfers from Other Funds 10-5200 18,499
Revenues from Local Sources:
County Tax Levy 10-1210 1,743,320 2,231,800 1,888,000
Tuition from LEAs 10-1310 590,600 713,500 826,000
Non-Resident Fees 10-1350 8,000 20,000 20,000
Interest Earned on Capital Reserve Funds 10-1XXX 5,000 3,500
Other Restricted Miscellaneous Revenues 10-1XXX 565,226 5,250
Unrestricted Miscellaneous Revenues 10-1XXX 259,700 630,185 803,224
SUBTOTAL 3,166,846 3,605,735 3,540,724
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 1,184,023
Special Education Aid 10-3130 594,785
Stabilization Aid 10-3171 745,794
County Vocational Education Program Aid 10-3180 440,399
Post-Secondary Vocational Program Aid 10-3192 354,000
Consolidated Aid 10-3195 30,831
Additional Formula Aid 10-3196 216,532
Other State Aids 10-3XXX 47,264 22,816
Categorical Special Education Aid 10-3132 130,813 119,170
Equalization Aid 10-3176 3,552,007 2,979,921
Categorical Security Aid 10-3177 87,688 62,400
Adjustment Aid 10-3178 190,877 799,894
SUBTOTAL 3,613,628 3,984,201 3,961,385
Adjustment for Prior Year Encumbrances 76,891
Actual Revenues (Over)/Under Expenditures 152,525
TOTAL OPERATING BUDGET 6,951,498 8,262,401 8,408,414
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 50,206
Revenues from State Sources:
Demonstrably Effective Program Aid 20-3212 192,885
Other Restricted Entitlements 20-32XX 111,870 23,695 17,500
TOTAL REVENUES FROM STATE SOURCES 304,755 23,695 17,500
Revenues from Federal Sources:
Title I 20-4411-4416 82,126 82,077 81,308
I.D.E.A. Part B (Handicapped) 20-4420-4429 82,381 78,495 73,651
Vocational Education 20-4430 108,929 116,669
Other 20-4XXX 186,420 9,957 8,815
TOTAL REVENUES FROM FEDERAL SOURCES 350,927 279,458 280,443
TOTAL GRANTS AND ENTITLEMENTS 705,888 303,153 297,943
TOTAL REVENUES/SOURCES 7,657,386 8,565,554 8,706,357
CUMBERLAND - CUMBERLAND CO VOCATIONAL
Advertised Appropriations
Budget Category Account 2007-08 2008-09 2009-10
Expenditures Rev. Approp. Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Vocational Programs 11-3XX-100-XXX 1,984,233 2,314,726 2,365,715
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 24,479 40,000 38,250
School Sponsored Athletics 11-402-100-XXX 1,680 10,500 8,000
Support Services:
Attendance and Social Work Services 11-000-211-XXX 52,142 60,692 66,264
Health Services 11-000-213-XXX 74,517 83,731 87,793
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 31,072 36,640 37,249
Guidance 11-000-218-XXX 132,767 189,656 153,048
Child Study Teams 11-000-219-XXX 172,551 153,225 151,446
Improvement of Instructional Services 11-000-221-XXX 8,570 16,500
Educational Media Services - School Library 11-000-222-XXX 27,869 94,070 93,126
Instructional Staff Training Services 11-000-223-XXX 16,858 20,126 2,500
General Administration 11-000-230-XXX 524,006 488,438 461,509
School Administration 11-000-240-XXX 289,382 343,229 345,384
Central Svcs & Admin Info Technology 11-000-25X-XXX 526,740 543,291 497,270
Deposit to Maintenance Reserve 10-606 94,500
Operation and Maintenance of Plant Services 11-000-26X-XXX 889,890 1,017,607 1,137,725
Student Transportation Services 11-000-270-XXX 33,347 45,025 41,525
Personal Services - Employee Benefits 11-XXX-XXX-2XX 960,159 1,140,305 1,085,504
Food Services 11-000-310-XXX 5,000 10,000
Total Support Services Expenditures 3,731,300 4,229,605 4,186,843
TOTAL GENERAL CURRENT EXPENSE 5,741,692 6,689,331 6,598,808
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604 5,000 3,500
Equipment 12-XXX-XXX-73X 54,031 181,076 161,500
Facilities Acquisition and Construction Services 12-000-4XX-XXX 128,704
TOTAL CAPITAL EXPENDITURES 182,735 186,076 165,000
Instruction 13-330-100-XXX 618,080 856,483 993,490
Supports 13-330-200-XXX 224,539 311,311 318,136
Total Post-Secodary Programs 842,619 1,167,794 1,311,626
SPECIAL SCHOOLS
Vocational Evening - Local:
Instruction 13-629-100-XXX 22,898 40,500 160,500
Support Services 13-629-200-XXX 161,554 178,700 172,480
Total Vocational Evening - Local 184,452 219,200 332,980
TOTAL SPECIAL SCHOOLS 1,027,071 1,386,994 1,644,606
OPERATING BUDGET GRAND TOTAL 6,951,498 8,262,401 8,408,414
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX 50,206
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX 160,444
Support Services 20-212-200-XXX 32,441
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 192,885
Other State Projects:
Instruction 20-217-100-XXX 51,934
Support Services 20-217-200-XXX 11,538
TOTAL TARA USED TO SUPPORT PROGRAMS 63,472
Other Special Projects 20-XXX-XXX-XXX 48,398 23,695 17,500
Total State Projects 304,755 23,695 17,500
Federal Projects:
Title I 20-XXX-XXX-XXX 82,126 82,077 81,308
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 82,381 78,495 73,651
Vocational Education 20-XXX-XXX-XXX 108,929 116,669
Other Special Projects 20-XXX-XXX-XXX 186,420 9,957 8,815
Total Federal Projects 350,927 279,458 280,443
TOTAL GRANTS AND ENTITLEMENTS 705,888 303,153 297,943
Total Expenditures 7,657,386 8,565,554 8,706,357
DEDUCT EXPENDITURES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
11-1XX-100-930
TOTAL EXPENDITURES NET OF TRANSFERS 7,657,386 8,565,554 8,706,357
CUMBERLAND - CUMBERLAND CO VOCATIONAL
Advertised Recapitulation of Balance
Audited Audited Estimated Estimated
Balance Balance Balance Balance
Budget Category 6/30/2007 6/30/2008 6/30/2009 6/30/2010
Unreserved:
General Operating Budget 630,146 417,090 641,131 417,000
Repayment of Debt 0 0 0 0
Reserved for Specific Purposes:
General Operating Budget:
Capital Reserve 443,419 461,454 318,750 322,250
Adult Education Programs 0 0 0 0
Maintenance Reserve 138,400 138,400 43,900 43,900
Legal Reserve 1,148,443 1,183,248 682,174 0
Tuition Reserve 0 0 0 0
Current Expense Emergency Reserve 0 0 0 0
Reserved for Repayment of Debt 0 0 0 0
CUMBERLAND - CUMBERLAND CO VOCATIONAL
Advertised Per Pupil Cost Calculations
2009 - 2010
2006-07 2007-08 2008-09 2008-09 2009-2010
Actual Actual Original Revised Proposed
Budget Budget Budget
Per Pupil Cost Calculations: (1) (2) (3) (4) (5)
Total Comparative Per Pupil Cost 14216 14569 17131 17319 16320
Total Classroom Instruction 6959 7130 8523 8601 8274
Classroom-Salaries and Benefits 6192 6188 7328 7373 7032
Classroom-General Supplies and Textbooks 628 724 920 951 975
Classroom-Purchased Services and Other 140 218 275 276 267
Total Support Services 1812 1716 2247 2261 1969
Support Services-Salaries and Benefits 1642 1635 1979 1988 1677
Total Administrative Costs 3326 3535 3761 3846 3290
Administration-Salaries and Benefits 2746 2940 3071 3084 2678
Total Operations and Maintenance of Plant 2089 2144 2482 2493 2658
Operations & Maintenance of Plant-Salary & Ben. 791 877 935 923 1122
Total Food Services Costs 0 0 11 11 21
Total Extracurricular Costs 44 62 122 122 103
Total Equipment Costs 282 117 332 406 335
Employee Benefits as a % of Salaries 22.0 24.9 27.1 26.9 24.6
The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations
are contained in the 2009 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 2008-09 revised appropriations and 2009-10 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.
CUMBERLAND - CUMBERLAND CO VOCATIONAL
Unusual Revenues and Appropriations
___________________________________
Line Number Revenue Source or 09-10 Amount Description of circumstances
Approp. Due to
Total Unusual Revenues:
0 Total Unusual Appropriations: 0
CUMBERLAND - CUMBERLAND CO VOCATIONAL
Shared Services -- Description of Shared Services
_________________________________________________
Participate in County of Cumberland Trash Cooperative
Participate in County of Cumberland Gasoline Cooperative
Participate in County of Cumberland Milk and Bread Cooperative
Participate in Cumberland Co. Improv. Auth. Recycling Waste Pickup
Participate in Cumberland Co. Imrpov. Auth. Lighting Lamp Recycling
Participate in Pittsgrove Twp BOE copy paper buying consortium
Participate in Pittsgrove Twp BOE natural gas buying consortium
Participate in New Jersey School Board Assoc. Insurance Group consortium
Participate in Salem County SSSD Child Study Team Evaluation Services
Participate as LEA for Cumb Co. Educational Cooperative
CUMBERLAND - CUMBERLAND CO VOCATIONAL
17. Salaries and Benefits of Certain District Employees
Name Darlene Barber
Job Title Superintendent
Base Annual Salary 142,324
FTE 1
Shared with Another District? N
Contract Terms:
Beginning Date of Contract 07/01/2007
Ending Date of Contract 06/30/2012
Annual Work Days 260
Annual Vacation Days 22
Annual Sick Days 12
Annual Personal Days 2
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 2,492
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 0
Other Insurances 841
Retirement Plans 4,000
Post-Employment Benefits 47,517
Description of:
Buyback of Sick Days Teachers buyback $20,000
Buyback of Vac. Days max vacation buyback 32 days
Buyback of Personal Days
Other Post-Emp. Benefits
Other Post-Emp. Benefits
Other Post-Emp. Benefits
In-Kind and Other Remuneration 0
Description of:
Annual Buyback of Sick Days
Annual Buyback of Vac. Days
Annual Buyback of Personal Days
All Other In-Kind/Remuneration
Additional Comments
CUMBERLAND - CUMBERLAND CO VOCATIONAL
17. Salaries and Benefits of Certain District Employees
Name Gene Mercoli
Job Title Business Administrator
Base Annual Salary 107,187
FTE 1
Shared with Another District? N
Contract Terms:
Beginning Date of Contract 07/01/2008
Ending Date of Contract 06/30/2009
Annual Work Days 260
Annual Vacation Days 22
Annual Sick Days 12
Annual Personal Days 2
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 1,040
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 0
Other Insurances 841
Retirement Plans 2,500
Post-Employment Benefits 28,192
Description of:
Buyback of Sick Days Teachers is $20,000
Buyback of Vac. Days Max buyback 32 days
Buyback of Personal Days
Other Post-Emp. Benefits
Other Post-Emp. Benefits
Other Post-Emp. Benefits
In-Kind and Other Remuneration 0
Description of:
Annual Buyback of Sick Days
Annual Buyback of Vac. Days
Annual Buyback of Personal Days
All Other In-Kind/Remuneration
Additional Comments
CUMBERLAND - CUMBERLAND CO VOCATIONAL
17. Salaries and Benefits of Certain District Employees
Name William Shaughnessy
Job Title Other
Base Annual Salary 92,474
FTE 1
Shared with Another District? N
Contract Terms:
Beginning Date of Contract 07/01/2008
Ending Date of Contract 06/30/2009
Annual Work Days 260
Annual Vacation Days 22
Annual Sick Days 12
Annual Personal Days 2
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 0
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 0
Other Insurances 841
Retirement Plans 0
Post-Employment Benefits 31,383
Description of:
Buyback of Sick Days
Buyback of Vac. Days Max buyback 32 days
Buyback of Personal Days
Other Post-Emp. Benefits
Other Post-Emp. Benefits
Other Post-Emp. Benefits
In-Kind and Other Remuneration 0
Description of:
Annual Buyback of Sick Days
Annual Buyback of Vac. Days
Annual Buyback of Personal Days
All Other In-Kind/Remuneration
Additional Comments