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User Friendly Budgets
2010

CUMBERLAND - MILLVILLE CITY

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time5,0835,0755,105
Pupils on Roll Regular Shared-Time619292
spacing
Pupils on Roll - Special Full-Time1,0731,0571,060
Pupils on Roll - Special Shared-Time594946
Private School Placements724848
spacing
Pupils Sent to Contracted Preschool Prog1831800
Pupils Sent to Other Districts-Reg Prog98195
Pupils Sent to Other Dists-Spec Ed Prog424159
Pupils Received669663638
Pupils in State Facilities192727

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 2,650,000 2,300,000
Revenues from Local Sources:
Local Tax Levy 10-1210 9,792,246 10,185,119 10,207,948
Tuition 10-1300 3,781,360 4,428,755 5,201,285
Other Restricted Miscellaneous Revenues 10-1XXX 33,075 93,900 93,900
Unrestricted Miscellaneous Revenues 10-1XXX 380,738 556,248 677,501
SUBTOTAL  13,987,419 15,264,022 16,180,634
Revenues from State Sources:
Extraordinary Aid 10-3131 277,061 96,944 189,231
Other State Aids 10-3XXX 36,990 0 0
Categorical Special Education Aid 10-3132 2,473,220 2,512,500 2,466,157
Equalization Aid 10-3176 47,969,752 41,035,455 48,185,980
Categorical Security Aid 10-3177 1,375,552 1,505,603 1,506,820
Adjustment Aid 10-3178 14,375,840 12,237,640 9,931,772
Categorical Transportation Aid 10-3121 1,256,995 1,549,235 1,539,803
SUBTOTAL  67,765,410 58,937,377 63,819,763
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 244,224 277,436 223,864
Equalization Aid - ARRA ESF 16-4520 0 8,757,186 0
Equalization Aid - ARRA GSF 17-4521 0 339,004 0
SUBTOTAL  244,224 9,373,626 223,864
Adjustment for Prior Year Encumbrances  0 259,441 0
Actual Revenues (Over)/Under Expenditures  -1,156,541 0 0
TOTAL OPERATING BUDGET  80,840,512 86,484,466 82,524,261
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 387,244 575,279 55,823
Revenues from State Sources:
Preschool Education Aid - Pr Yr Carryover 20-3218 0 0 408,924
Early Childhood Program Aid 20-3211 8,381,321 0 0
Preschool Education Aid 20-3218 0 8,888,928 8,723,712
Other Restricted Entitlements 20-32XX 149,010 544,543 61,011
TOTAL REVENUES FROM STATE SOURCES  8,530,331 9,433,471 9,193,647
Revenues from Federal Sources:
Title I 20-4411-4416 1,686,712 4,386,056 2,158,053
Title II 20-4451-4455 0 0 355,033
Title III 20-4491-4494 0 0 35,015
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,459,417 3,134,664 1,468,109
Vocational Education 20-4430 70,914 77,390 77,390
Adult Basic Education 20-4440 36,779 33,800 33,800
Other 20-4XXX 987,469 65,179 0
TOTAL REVENUES FROM FEDERAL SOURCES  4,241,291 7,697,089 4,138,270
TOTAL GRANTS AND ENTITLEMENTS  13,158,866 17,705,839 13,387,740
REPAYMENT OF DEBT
Transfers from Other Funds 40-5200 0 33 0
Revenues from Local Sources:
Local Tax Levy 40-1210 181,985 173,978 190,483
TOTAL REVENUES FROM LOCAL SOURCES  181,985 173,978 190,483
Revenues from State Sources:
Debt Service Aid Type II 40-3160 254,397 243,203 187,074
TOTAL LOCAL REPAYMENT OF DEBT  436,382 417,214 377,557
Actual Revenues (Over)/Under Expenditures  34 0 0
TOTAL REPAYMENT OF DEBT  436,416 417,214 377,557
TOTAL REVENUES/SOURCES  94,435,794 104,607,519 96,289,558
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  94,435,794 104,607,519 96,289,558

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,157,9151,473,8031,479,215
Special Education 11-2XX-100-XXX509,067509,404532,947
Basic Skills/Remedial 11-230-100-XXX73,22271,37764,928
Bilingual Education 11-240-100-XXX4,7548,4175,953
Summer School 11-422-XXX-XXX047,28715,366
Alternative Education Programs 11-423-XXX-XXX01,107,0051,086,967
Community Services Programs/Operations 11-800-330-XXX40,82340,82340,823
Support Services:
Tuition 11-000-100-XXX4,918,0295,445,5954,755,510
Attendance and Social Work Services 11-000-211-XXX145,775163,292166,191
Health Services 11-000-213-XXX137,69655,01955,559
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217898,653932,219466,365
Guidance 11-000-218-XXX233,92019,67218,392
Child Study Teams 11-000-219-XXX2,189,7532,354,1892,135,601
Improvement of Instructional Services 11-000-221-XXX1,238,8671,225,5471,116,776
Educational Media Services - School Library 11-000-222-XXX37,16038,00037,000
Instructional Staff Training Services 11-000-223-XXX42,63349,31849,908
General Administration 11-000-230-XXX1,352,5061,513,0441,490,783
School Administration 11-000-240-XXX608,658493,698490,042
Central Svcs & Admin Info Technology 11-000-25X-XXX1,346,9881,332,9961,214,016
Operation and Maintenance of Plant Services 11-000-26X-XXX7,497,8827,792,3587,862,997
Student Transportation Services 11-000-270-XXX3,650,4914,503,6424,213,756
Personal Services - Employee Benefits 11-XXX-XXX-2XX5,196,5857,212,4486,497,259
Total Support Services Expenditures 29,495,59633,131,03730,570,155
TOTAL GENERAL CURRENT EXPENSE 32,281,37736,389,15333,796,354
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X189,220343,654203,097
Facilities Acquisition and Construction Services 12-000-4XX-XXX196,579233,656184,748
TOTAL CAPITAL EXPENDITURES 385,799577,310387,845
Other Special Schools:
Instruction 13-4XX-100-XXX31,72680,95080,950
Total Other Special Schools 31,72680,95080,950
Adult Education - Local:
Instruction 13-602-100-XXX6,67512,95012,950
Total Adult Education - Local 6,67512,95012,950
TOTAL SPECIAL SCHOOLS 38,40193,90093,900
General Fund Contribution to SBB 10-000-520-93048,134,93549,424,10348,246,162
OPERATING BUDGET GRAND TOTAL 80,840,51286,484,46682,524,261
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX387,244575,27955,823
Preschool Education Aid:
Instruction 20-218-100-XXX5,220,7163,527,2083,684,590
Support Services 20-218-200-XXX3,156,4495,361,7205,448,046
Facilities Acquisition and Construction Services 20-218-400-XXX4,15600
TOTAL PRESCHOOL EDUCATION AID 8,381,3218,888,9289,132,636
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX9,43610,48110,481
Nonpublic Auxiliary Services 20-XXX-XXX-XXX7,61317,27517,275
Nonpublic Handicapped Services 20-XXX-XXX-XXX24,31920,82620,826
Nonpublic Nursing Services 20-XXX-XXX-XXX12,29412,42912,429
Nonpublic Technology Initiative 20-XXX-XXX-XXX4,94100
Other Special Projects 20-XXX-XXX-XXX90,407483,5320
Total State Projects 8,530,3319,433,4719,193,647
Federal Projects:
Title I 20-XXX-XXX-XXX1,686,7123,761,0561,533,053
Title II 20-XXX-XXX-XXX00355,033
Title III 20-XXX-XXX-XXX0035,015
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,459,4173,134,6641,468,109
Vocational Education 20-XXX-XXX-XXX70,91477,39077,390
Adult Basic Education 20-XXX-XXX-XXX36,77933,80033,800
Other Special Projects 20-XXX-XXX-XXX987,46965,1790
Total Federal Projects 4,241,2917,072,0893,513,270
Grant & Entitlements Cont to SBB 20-XXX-XXX-9300625,000625,000
TOTAL GRANTS AND ENTITLEMENTS 13,158,86617,705,83913,387,740
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX436,416417,214377,557
TOTAL REPAYMENT OF DEBT 436,416417,214377,557
Total Expenditures 94,435,794104,607,51996,289,558
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 94,435,794104,607,51996,289,558

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/08
Audited
Balance
6/30/09
Estimated
Balance
6/30/10
Estimated
Balance
6/30/11
Unassigned:
  General Operating Budget3,503,7473,908,4453,710,8411,698,020
  Repayment of Debt34000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve395,355682,534287,1790
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2007-08
Actual
2008-09
Actual
2009-10
Original
Budget
2009-10
Revised
Budget
2010-11
Proposed
Budget
Total Comparative Per Pupil Cost12,29812,76413,15313,43813,007
Total Classroom Instruction7,2787,5387,5977,7367,571
Classroom-Salaries and Benefits6,7127,0077,2647,4157,296
Classroom-General Supplies and Textbooks270255273259221
Classroom-Purchased Services and Other296277606255
Total Support Services2,2542,2312,4912,5962,328
Support Services-Salaries and Benefits2,0022,0712,2332,3382,072
Total Administrative Costs1,1921,2861,3191,3811,379
Administration-Salaries and Benefits1,0561,1031,1061,1591,164
Legal Costs00111113
Total Operations and Maintenance of Plant1,3791,4111,5451,5131,537
Operations & Maintenance of Plant-Salary & Ben.637654682689711
Total Food Services Costs00000
Total Extracurricular Costs183189185195175
Total Equipment Costs37514411235
Employee Benefits as a % of Salaries28.128.831.233.237.3

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2010 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 2009-10 revised appropriations and 2010-11 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.

 

Advertised Blended Resource SBB Statement
Budget CategoryAccount2008-092009-102010-11
Resources:
General Fund Contribution 15-520048,134,93549,424,10348,246,162
Adjustment for Prior Year Encumbrances 0342,9400
Restricted Federal Entitlements 15-44XX0625,000625,000
Total SBB Resources 48,134,93550,392,04348,871,162
Appropriations:
Instruction 15-XXX-100-XXX30,786,37631,237,81329,266,797
Support Services 15-XXX-2XX-XXX17,622,09218,285,34719,083,911
Equipment 15-XXX-XXX-73X129,335349,30614,575
Total SBB Appropriations 48,757,77250,392,04348,871,162

 

Shared Services
  • The Millville Board of Education shares services with other local
  • districts in order to minimize costs.
  • We continue to purchase copy paper through Pittsgrove Township for
  • Millville, St Mary's, Commerical Township, Cumberland Regional, Downe
  • Township, Lawrence Township, Maurice River Township, Deerfield, and
  • Woodbine schools, as well as for the City of Millville.
  • We are able to purchase electric and natural gas at a discounted rate
  • through the Aces Cooperative Pricing System Agreement.
  • We purchase fuel through the City of Millville.
  • Transportation is purchased through the Cumberland County Educational
  • Cooperative for Out-of-district and Private School transportation.
  • The food purchased for our food service program is through the Garden
  • State Cooperative Program.
  • We continue to be the lead coordinator in a cooperative program to
  • purchase custodial and medical supplies through bids. This membership
  • also includes Commercial Township, Downe Township, Deerfield, Lawrence
  • Township, Maurice River Township, and Woodbine schools.
  • We coordinate a Collaborative Coordinator with Commercial Township,
  • Lawrence Township, Maurive River Township, and Woodbine. The Coordinator
  • is able to assist each district in coordinating curriculum and textbooks,
  • testing, student policies, professional development, researching grant
  • opportunities and completing applications, and acts as a liaison between
  • the districts.
  • Lastly, we share information technology and telecommunications with the
  • City of Millville, which consists of a shared network environment, file
  • servers, security, various telecommunication activities, centralized
  • server and desktop support, and shared computer technician services.
  • These shared services continue to allow us to minimize costs as much as
  • possible so that the quality of our education is not jeopardized.

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy10,207,948 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)1,469,375,464 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.6947 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy10,398,431 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)1,469,375,464 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.7077 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy10,207,948 (G)
Estimated Equalized Valuation (as of 10/01/2009)2,037,025,380 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.5011 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy10,398,431 (J)
Estimated Equalized Valuation (as of 10/01/2009)2,037,025,380 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.5105 (L)

 

Administrative Salaries
Employee Name: Bryce Kell 
Job TitleBusiness Administrator 
Base Annual Salary139,305 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2007 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days251 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days18 
  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 DaysNone 
Benefits: 
Allowances540 
Bonuses1,000 
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,000 
  Retirement Plans
Contractual Post-Employment Benefits Amount5,550 
  Description of: 
   Buyback of Sick Days at the End of Contract40% @ per diem rate 
   Buyback of Vacation Days at the End of Contractup to 10 days 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefitsdental, prescription, & optical to age 70 
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. Judith Koru 
Job TitleAssistant Superintendent 
Base Annual Salary139,305 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2007 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days251 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days18 
  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: 
Allowances540 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,000 
  Retirement Plans
Contractual Post-Employment Benefits Amount5,550 
  Description of: 
   Buyback of Sick Days at the End of Contract40% @ per diem rate 
   Buyback of Vacation Days at the End of Contractup to 10 days 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefitsdental, prescription & optical to age 70 
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. Richard Shain 
Job TitlePsychologist 
Base Annual Salary139,305 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2007 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days251 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days18 
  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
Bonuses3,000 
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,000 
  Retirement Plans
Contractual Post-Employment Benefits Amount5,518 
  Description of: 
   Buyback of Sick Days at the End of Contract40% @ per diem rate 
   Buyback of Vacation Days at the End of Contractup to 10 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: Dr. Shelly Schneider 
Job TitleSuperintendent 
Base Annual Salary172,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2007 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days251 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days18 
  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 DaysNone 
Benefits: 
Allowances540 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,242 
  Retirement Plans
Contractual Post-Employment Benefits Amount18,347 
  Description of: 
   Buyback of Sick Days at the End of Contract60% @ per diem rate, max 25,000 
   Buyback of Vacation Days at the End of Contractup to 10 days 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefitsdental, prescription & optical to age 70 
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: Esteban Garcia 
Job TitleDirector of Facilities 
Base Annual Salary105,694 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2007 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days251 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days18 
  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: 
Allowances540 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,000 
  Retirement Plans
Contractual Post-Employment Benefits Amount4,211 
  Description of: 
   Buyback of Sick Days at the End of Contract40% @ per diem rate 
   Buyback of Vacation Days at the End of Contractup to 10 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: Steve Burke 
Job TitleAssistant Superintendent 
Base Annual Salary139,305 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2007 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days251 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days18 
  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: 
Allowances540 
Bonuses3,000 
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,000 
  Retirement Plans
Contractual Post-Employment Benefits Amount5,658 
  Description of: 
   Buyback of Sick Days at the End of Contract60% @ per diem rate 
   Buyback of Vacation Days at the End of Contractup to 10 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