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User Friendly Budgets
2012-13

GLOUCESTER - MONROE TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time5,0795,0755,075
spacing
Pupils on Roll - Special Full-Time1,005885887
Pupils on Roll - Special Shared-Time020
Private School Placements232238
spacing
Pupils Sent to Other Districts-Reg Prog14146
Pupils Sent to Other Dists-Spec Ed Prog373945
Pupils Received321514
Pupils in State Facilities344

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 2,335,455 4,699,236
Withdrawal from Cap Res-for Local Share 10-307 0 593,796 500,000
Revenues from Local Sources:
Local Tax Levy 10-1210 41,645,856 42,163,598 42,914,688
Tuition 10-1300 524,301 348,995 102,484
Transportation Fees from Other LEAs 10-1420-1440 0 10,000 10,000
Interest Earned on Capital Reserve Funds 10-1XXX 0 100 100
Unrestricted Miscellaneous Revenues 10-1XXX 124,402 151,864 139,380
SUBTOTAL  42,294,559 42,674,557 43,166,652
Revenues from State Sources:
Extraordinary Aid 10-3131 333,914 407,423 198,450
Other State Aids 10-3XXX 87,769 0 0
Categorical Special Education Aid 10-3132 3,090,797 3,090,797 3,252,749
Equalization Aid 10-3176 27,874,758 28,613,395 30,013,562
Categorical Security Aid 10-3177 0 0 602,702
Categorical Transportation Aid 10-3121 0 0 402,285
SUBTOTAL  31,387,238 32,111,615 34,469,748
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 301,372 115,037 115,037
SUBTOTAL  301,372 1,299,491 115,037
Adjustment for Prior Year Encumbrances  0 971,837 0
Actual Revenues (Over)/Under Expenditures  -2,647,214 0 0
TOTAL OPERATING BUDGET  71,335,955 79,986,751 82,950,673
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 169,768 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 452,930 491,535 417,109
TOTAL REVENUES FROM STATE SOURCES  452,930 491,535 417,109
Revenues from Federal Sources:
Title I 20-4411-4416 664,172 598,061 477,680
Title II 20-4451-4455 208,796 258,727 187,300
Title III 20-4491-4494 9,557 13,898 11,160
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,741,795 1,889,500 1,275,084
Vocational Education 20-4430 30,828 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  2,655,148 2,760,186 1,951,224
TOTAL GRANTS AND ENTITLEMENTS  3,277,846 3,251,721 2,368,333
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 70,361
Transfers from Capital Reserve 40-5210 0 138,696 0
Revenues from Local Sources:
Local Tax Levy 40-1210 3,721,975 4,003,492 3,959,314
Miscellaneous 40-1XXX 24,911 0 0
TOTAL REVENUES FROM LOCAL SOURCES  3,746,886 4,003,492 3,959,314
Revenues from State Sources:
Debt Service Aid Type II 40-3160 1,402,259 1,394,001 1,398,121
TOTAL LOCAL REPAYMENT OF DEBT  5,149,145 5,536,189 5,427,796
Actual Revenues (Over)/Under Expenditures  247,328 0 0
TOTAL REPAYMENT OF DEBT  5,396,473 5,536,189 5,427,796
TOTAL REVENUES/SOURCES  80,010,274 88,774,661 90,746,802
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Capital Reserve 40-5210 0 138,696 0
TOTAL REVENUES/SOURCES NET OF TRANSFERS  80,010,274 88,635,965 90,746,802

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX21,128,01221,753,92422,537,195
Special Education 11-2XX-100-XXX7,151,9237,872,8818,330,879
Basic Skills/Remedial 11-230-100-XXX869,1671,040,9991,118,691
Bilingual Education 11-240-100-XXX155,393161,833164,440
Vocational Programs - Local 11-3XX-100-XXX90,700107,310106,537
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX335,776354,773373,449
School Sponsored Athletics 11-402-100-XXX504,172634,769616,439
Other Instructional Programs 11-4XX-100-XXX60,15240,00050,000
Summer School 11-422-XXX-XXX080,36985,021
Community Services Programs/Operations 11-800-330-XXX3,4254,0004,000
Support Services:
Tuition 11-000-100-XXX3,027,7604,588,2594,306,715
Attendance and Social Work Services 11-000-211-XXX28,62229,23329,812
Health Services 11-000-213-XXX648,6401,041,6971,221,501
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217728,221927,651923,862
Guidance 11-000-218-XXX1,058,8991,278,7941,517,514
Child Study Teams 11-000-219-XXX1,540,6231,945,4601,728,519
Improvement of Instructional Services 11-000-221-XXX1,286,1041,371,3601,480,729
Educational Media Services - School Library 11-000-222-XXX1,312,7611,373,3871,662,687
Instructional Staff Training Services 11-000-223-XXX107,562545,8471,273,028
General Administration 11-000-230-XXX1,311,1811,698,3261,606,336
School Administration 11-000-240-XXX3,025,0273,290,7823,465,673
Central Svcs & Admin Info Technology 11-000-25X-XXX1,164,8331,330,5131,149,537
Operation and Maintenance of Plant Services 11-000-26X-XXX8,134,8078,921,7209,197,017
Student Transportation Services 11-000-270-XXX5,527,2746,041,8475,660,838
Personal Services - Employee Benefits 11-XXX-XXX-2XX11,874,69212,528,99013,282,703
Total Support Services Expenditures 40,777,00646,913,86648,506,471
TOTAL GENERAL CURRENT EXPENSE 71,075,72678,964,72481,893,122
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040100100
Equipment 12-XXX-XXX-73X12,55917,09017,090
Facilities Acquisition and Construction Services 12-000-4XX-XXX247,670843,6461,012,093
Capital Reserve-Transfer to Repayment of Debt 12-000-4XX-9330138,6960
TOTAL CAPITAL EXPENDITURES 260,229999,5321,029,283
Transfer of Funds to Charter Schools 10-000-100-56X022,49528,268
OPERATING BUDGET GRAND TOTAL 71,335,95579,986,75182,950,673
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX169,76800
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX32,66531,43026,716
Nonpublic Auxiliary Services 20-XXX-XXX-XXX222,11900
Nonpublic Handicapped Services 20-XXX-XXX-XXX152,84800
Nonpublic Nursing Services 20-XXX-XXX-XXX42,36344,89538,161
Other Special Projects 20-XXX-XXX-XXX2,935415,210352,232
Total State Projects 452,930491,535417,109
Federal Projects:
Title I 20-XXX-XXX-XXX664,172598,061477,680
Title II 20-XXX-XXX-XXX208,796258,727187,300
Title III 20-XXX-XXX-XXX9,55713,89811,160
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,741,7951,889,5001,275,084
Vocational Education 20-XXX-XXX-XXX30,82800
Total Federal Projects 2,655,1482,760,1861,951,224
TOTAL GRANTS AND ENTITLEMENTS 3,277,8463,251,7212,368,333
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX5,396,4735,536,1895,427,796
TOTAL REPAYMENT OF DEBT 5,396,4735,536,1895,427,796
Total Expenditures 80,010,27488,774,66190,746,802
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 80,010,27488,635,96590,746,802

 

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 Budget2,481,6722,057,3611,672,4791,580,298
  Repayment of Debt178,993-68,33570,3610
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve20,375594,046500,450550
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve3,410,0575,801,0164,607,0550
      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 Cost10,16810,27810,88111,40712,051
Total Classroom Instruction6,2876,2616,5686,6916,997
Classroom-Salaries and Benefits5,8785,8166,1416,2366,542
Classroom-General Supplies and Textbooks155198188201176
Classroom-Purchased Services and Other254247240254279
Total Support Services1,2651,3471,5311,7072,008
Support Services-Salaries and Benefits1,0941,1351,2501,3611,520
Total Administrative Costs1,1101,1161,1721,2821,269
Administration-Salaries and Benefits930914909979978
Legal Costs034303535
Total Operations and Maintenance of Plant1,3481,3751,4061,5171,566
Operations & Maintenance of Plant-Salary & Ben.78133998696
Board Contribution to Food Services00000
Total Extracurricular Costs148169190196196
Total Equipment Costs32233
Employee Benefits as a % of Salaries2931.632.631.231.4

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. Joint purchasing of paper with Township of Monroe
  • 2. Two police officers shared with Township of Monroe
  • 3. GCSSSD Transportation Jointures
  • 4. ACES Electric
  • 5. Monroe Township Parks Department
  • 6. Trash collection with Township of Monroe
  • 7. Camden County Education service/Interim BA/BS
  • 8. EIRC/Interim Dir. of Sec School Education
  • 9. Joint purchasing with Pittsgrove Township for paper
  • 10. ED Data purchasing for construction services and IT
  • 11. Other joint purchasing with Middlesex County Regional for athletic re
  • conditioning
  • 12. Transportation jointures-Clayton (Delsea, Franklinville), and Washing
  • ton Township
  • 13. GCSSSD Transportation jointures

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy42,539,143 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)2,881,856,611 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1001.4761 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy46,520,546 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)2,881,856,611 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1001.6143 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy42,539,143 (G)
Estimated Equalized Valuation (as of 10/01/2011)2,775,405,672 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1001.5327 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy46,520,546 (J)
Estimated Equalized Valuation (as of 10/01/2011)2,775,405,672 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1001.6762 (L)

 

Administrative Salaries
Employee Name: Charles M. Earling 
Job TitleSuperintendent 
Base Annual Salary157,080 
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 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 DaysProfessional Conferences 
Benefits: 
Allowances1,500 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,000 
  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 
Employee Name: Earl J. Vassallo 
Job TitleInterim Business Administrator 
Base Annual Salary93,600 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Shared County 
Shared District0695 
Shared Job Title 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract09/01/2011 
  Ending Date of Contract08/31/2012 
  Contracted Number of Annual Work Days240 
  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 Commentspaid per diem 
Employee Name: James Henderson 
Job TitleInterim Dir of School Educatio 
Base Annual Salary104,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Shared County 
Shared District1295 
Shared Job Title 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract09/01/2011 
  Ending Date of Contract08/31/2012 
  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 Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 22 
  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 DaysProfessional Days 
Benefits: 
Allowances2,075 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount12,134 
  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