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User Friendly Budgets
2010

GLOUCESTER - MONROE TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time5,1995,1895,267
spacing
Pupils on Roll - Special Full-Time916899872
Pupils on Roll - Special Shared-Time210
Private School Placements393745
spacing
Pupils Sent to Other Districts-Reg Prog81311
Pupils Sent to Other Dists-Spec Ed Prog484557
Pupils Received221311
Pupils in State Facilities646

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 774,164 2,185,438
Revenues from Local Sources:
Local Tax Levy 10-1210 35,896,539 38,718,544 41,645,856
Tuition 10-1300 275,373 121,022 169,439
Transportation Fees from Other LEAs 10-1420-1440 0 0 10,000
Interest Earned on Capital Reserve Funds 10-1XXX 0 100 100
Unrestricted Miscellaneous Revenues 10-1XXX 569,094 151,800 150,000
SUBTOTAL  36,741,006 38,991,466 41,975,395
Revenues from State Sources:
Extraordinary Aid 10-3131 393,991 133,228 407,423
Other State Aids 10-3XXX 44,284 0 0
Categorical Special Education Aid 10-3132 3,011,970 3,125,293 2,159,606
Equalization Aid 10-3176 27,625,171 21,837,083 28,805,949
Categorical Security Aid 10-3177 720,544 806,045 0
Categorical Transportation Aid 10-3121 1,490,997 1,998,844 0
SUBTOTAL  33,286,957 27,900,493 31,372,978
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 80,512 115,037
Equalization Aid - ARRA ESF 16-4520 0 5,017,640 0
Equalization Aid - ARRA GSF 17-4521 0 194,240 0
SUBTOTAL  0 5,292,392 115,037
Adjustment for Prior Year Encumbrances  0 311,004 0
Actual Revenues (Over)/Under Expenditures  -563,844 0 0
TOTAL OPERATING BUDGET  69,464,119 73,269,519 75,648,848
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 77,667 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 579,971 631,925 537,137
TOTAL REVENUES FROM STATE SOURCES  579,971 631,925 537,137
Revenues from Federal Sources:
Title I 20-4411-4416 560,475 923,925 462,526
Title II 20-4451-4455 0 0 208,317
Title III 20-4491-4494 0 0 9,562
Title IV 20-4471-4474 0 0 13,299
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,348,914 3,017,614 1,266,880
Other 20-4XXX 285,826 271,974 0
TOTAL REVENUES FROM FEDERAL SOURCES  2,195,215 4,213,513 1,960,584
TOTAL GRANTS AND ENTITLEMENTS  2,852,853 4,845,438 2,497,721
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 283,702 317,690
Revenues from Local Sources:
Local Tax Levy 40-1210 2,867,384 3,482,288 3,721,975
Miscellaneous 40-1XXX 710,730 0 0
TOTAL REVENUES FROM LOCAL SOURCES  3,578,114 3,482,288 3,721,975
Revenues from State Sources:
Debt Service Aid Type II 40-3160 2,312,929 1,646,275 1,402,259
TOTAL LOCAL REPAYMENT OF DEBT  5,891,043 5,412,265 5,441,924
Actual Revenues (Over)/Under Expenditures  1,419,270 0 0
TOTAL REPAYMENT OF DEBT  7,310,313 5,412,265 5,441,924
TOTAL REVENUES/SOURCES  79,627,285 83,527,222 83,588,493
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  79,627,285 83,527,222 83,588,493

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX22,392,22121,663,66821,268,762
Special Education 11-2XX-100-XXX7,221,9947,406,5417,938,907
Basic Skills/Remedial 11-230-100-XXX1,113,0061,013,288622,202
Bilingual Education 11-240-100-XXX146,843212,763172,804
Vocational Programs - Local 11-3XX-100-XXX85,93894,39489,868
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX270,642301,940399,339
School Sponsored Athletics 11-402-100-XXX587,453482,668580,468
Other Instructional Programs 11-4XX-100-XXX42,40040,00040,000
Community Services Programs/Operations 11-800-330-XXX05750
Support Services:
Tuition 11-000-100-XXX3,486,0323,923,6364,746,397
Attendance and Social Work Services 11-000-211-XXX50,76632,90033,200
Health Services 11-000-213-XXX621,881589,829587,154
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2171,701,086711,552925,857
Guidance 11-000-218-XXX01,193,4761,168,932
Child Study Teams 11-000-219-XXX1,364,5841,530,1751,112,611
Improvement of Instructional Services 11-000-221-XXX361,486937,344996,182
Educational Media Services - School Library 11-000-222-XXX1,024,2681,007,3961,317,099
Instructional Staff Training Services 11-000-223-XXX353,424373,959467,549
General Administration 11-000-230-XXX1,250,0661,419,5801,345,189
School Administration 11-000-240-XXX3,399,2533,355,2893,216,576
Central Svcs & Admin Info Technology 11-000-25X-XXX1,038,3201,324,9211,188,884
Operation and Maintenance of Plant Services 11-000-26X-XXX7,668,2708,282,0978,546,992
Student Transportation Services 11-000-270-XXX5,417,8845,912,3625,817,915
Personal Services - Employee Benefits 11-XXX-XXX-2XX9,802,05811,280,94312,955,861
Food Services 11-000-310-XXX64,24400
Total Support Services Expenditures 37,603,62241,875,45944,426,398
TOTAL GENERAL CURRENT EXPENSE 69,464,11973,091,29675,538,748
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040100100
Equipment 12-XXX-XXX-73X012,00015,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX0166,12395,000
TOTAL CAPITAL EXPENDITURES 0178,223110,100
OPERATING BUDGET GRAND TOTAL 69,464,11973,269,51975,648,848
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX77,66700
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX26,32043,22636,742
Nonpublic Auxiliary Services 20-XXX-XXX-XXX473,643310,808264,187
Nonpublic Handicapped Services 20-XXX-XXX-XXX5,332174,008147,907
Nonpublic Nursing Services 20-XXX-XXX-XXX51,02951,26143,572
Nonpublic Technology Initiative 20-XXX-XXX-XXX19,68424,27620,635
Vocational Education 20-XXX-XXX-XXX028,34624,094
Other Special Projects 20-XXX-XXX-XXX3,96300
Total State Projects 579,971631,925537,137
Federal Projects:
Title I 20-XXX-XXX-XXX560,475923,925462,526
Title II 20-XXX-XXX-XXX00208,317
Title III 20-XXX-XXX-XXX009,562
Title IV 20-XXX-XXX-XXX0013,299
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,348,9143,017,6141,266,880
Other Special Projects 20-XXX-XXX-XXX285,826271,9740
Total Federal Projects 2,195,2154,213,5131,960,584
TOTAL GRANTS AND ENTITLEMENTS 2,852,8534,845,4382,497,721
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX7,310,3135,412,2655,441,924
TOTAL REPAYMENT OF DEBT 7,310,3135,412,2655,441,924
Total Expenditures 79,627,28583,527,22283,588,493
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 79,627,28583,527,22283,588,493

 

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 Budget1,227,7751,389,2822,589,2821,412,186
  Repayment of Debt1,643,352224,082317,6900
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve20,37520,37520,47520,575
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve1,352,0621,782,5061,008,3420
      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 Cost9,60110,09410,13210,37510,573
Total Classroom Instruction5,9916,3646,2046,3296,430
Classroom-Salaries and Benefits5,6376,0115,7965,9046,020
Classroom-General Supplies and Textbooks151114168174159
Classroom-Purchased Services and Other204239240251251
Total Support Services1,0721,1211,2781,2971,362
Support Services-Salaries and Benefits9811,0441,0591,1061,129
Total Administrative Costs1,1251,1341,1481,2101,166
Administration-Salaries and Benefits903955949984947
Legal Costs00183434
Total Operations and Maintenance of Plant1,2201,2931,3501,3781,412
Operations & Maintenance of Plant-Salary & Ben.3569637979
Total Food Services Costs2511000
Total Extracurricular Costs161166145153193
Total Equipment Costs00222
Employee Benefits as a % of Salaries24.624.828.829.133.8

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.

 

Shared Services
  • 1. Joint purchasing of paper with Township of Monroe
  • 2. Three police officers shared with Township of Monroe
  • 3. GCSSSD Transportation Jointures
  • 4. ACES Electric
  • 5. Washington Township joint administrative in-services
  • 6. Shared purchasing for salt and sand
  • 7. Monroe Township Parks Department
  • 8. Asphalt Maintenance
  • 9. Gloucester County College Teacher In-Service
  • 10. Countywide Nursing In-Service
  • 11. Countywide Staff training
  • 12. Transportation-Clayton, Folsom, Washington Twp, BHP Regional, Frankli
  • n Township
  • 13. Trash collection with Township of Monroe

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy41,645,856 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)2,881,250,038 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1001.4454 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy45,367,831 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)2,881,250,038 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1001.5746 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy41,645,856 (G)
Estimated Equalized Valuation (as of 10/01/2009)3,009,352,539 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1001.3839 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy45,367,831 (J)
Estimated Equalized Valuation (as of 10/01/2009)3,009,352,539 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1001.5076 (L)

 

Administrative Salaries
Employee Name: Charles E. Earling 
Job TitleSuperintendent 
Base Annual Salary154,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract09/01/2008 
  Ending Date of Contract07/01/2013 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 22 
  Contracted Number of Annual Sick Days12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days 10 
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances1,575 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other23,847 
  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: Earl J. Vassallo 
Job TitleInterim Business Admin/Bd.Sec 
Base Annual Salary93,600 
Full Time Equivalents (FTE)0.8 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract10/09/2009 
  Ending Date of Contract08/03/2010 
  Contracted Number of Annual Work Days200 
  Contracted Number of Annual Vacation Days 20 
  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: 
Allowances1,050 
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 Commentspaid per diem 
Employee Name: James Henderson 
Job TitleInterim Dir of SecSchoolEduc 
Base Annual Salary104,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract09/01/2009 
  Ending Date of Contract08/03/2010 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 10 
  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: 
Allowances1,000 
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 Commentspaid per diem 
Employee Name: John Romalino 
Job TitleInformation Technology 
Base Annual Salary84,545 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2006 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 22 
  Contracted Number of Annual Sick Days12 
  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: 
Allowances2,075 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other15,962 
  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