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User Friendly Budgets
2009

SOMERSET - MANVILLE BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time1,0391,0431,043
Pupils on Roll Regular Shared-Time343737
spacing
Pupils on Roll - Special Full-Time228235235
Pupils on Roll - Special Shared-Time161818
Private School Placements635
spacing
Pupils Sent to Other Districts-Reg Prog211
Pupils Sent to Other Dists-Spec Ed Prog121010
Pupils Received210
Pupils in State Facilities200

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 570,255 100,000
Withdrawal from Cap Res-for Local Share 10-307 0 0 50,000
Revenues from Local Sources:
Local Tax Levy 10-1210 11,816,947 12,148,455 12,484,467
Interest Earned on Capital Reserve Funds 10-1XXX 6,433 3,000 3,000
Other Restricted Miscellaneous Revenues 10-1XXX 89,628 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 0 100,000 100,000
SUBTOTAL  11,913,008 12,251,455 12,587,467
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 2,334,773 0 0
Transportation Aid 10-3120 104,775 0 0
Special Education Aid 10-3130 1,035,013 0 0
Bilingual Education 10-3140 103,520 0 0
Extraordinary Aid 10-3131 0 27,811 0
Consolidated Aid 10-3195 146,586 0 0
Additional Formula Aid 10-3196 230,023 0 0
Other State Aids 10-3XXX 87,209 0 2,461
Categorical Special Education Aid 10-3132 0 740,987 768,573
Equalization Aid 10-3176 0 4,078,379 4,261,482
Categorical Security Aid 10-3177 0 226,842 273,780
Categorical Transportation Aid 10-3121 0 80,160 78,851
SUBTOTAL  4,041,899 5,154,179 5,385,147
Adjustment for Prior Year Encumbrances  0 205,612 0
Actual Revenues (Over)/Under Expenditures  121,905 0 0
TOTAL OPERATING BUDGET  16,076,812 18,181,501 18,122,614
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 22,681 9,742 9,742
Revenues from State Sources:
Instructional Supplement Aid 20-3214 51,713 0 0
Other Restricted Entitlements 20-32XX 271,286 116,325 116,325
TOTAL REVENUES FROM STATE SOURCES  322,999 116,325 116,325
Revenues from Federal Sources:
Title I 20-4411-4416 156,435 137,008 137,008
Title VI 20-4417-4418 0 6,087 6,087
I.D.E.A. Part B (Handicapped) 20-4420-4429 327,949 254,465 254,465
Other 20-4XXX 72,388 80,518 80,518
TOTAL REVENUES FROM FEDERAL SOURCES  556,772 478,078 478,078
TOTAL GRANTS AND ENTITLEMENTS  902,452 604,145 604,145
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 3,587
Transfers from Other Funds 40-5200 469 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 202,518 201,092 195,011
TOTAL REVENUES FROM LOCAL SOURCES  202,518 201,092 195,011
Revenues from State Sources:
Debt Service Aid Type II 40-3160 19,521 18,722 18,891
TOTAL LOCAL REPAYMENT OF DEBT  222,508 219,814 217,489
Actual Revenues (Over)/Under Expenditures  -469 0 0
TOTAL REPAYMENT OF DEBT  222,039 219,814 217,489
TOTAL REVENUES/SOURCES  17,201,303 19,005,460 18,944,248

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX5,373,3325,781,7245,616,443
Special Education 11-2XX-100-XXX982,1371,330,2331,634,385
Basic Skills/Remedial 11-230-100-XXX41,04947,000109,793
Bilingual Education 11-240-100-XXX196,288209,812190,745
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX123,727130,611145,430
School Sponsored Athletics 11-402-100-XXX280,644317,795305,950
Support Services:
Tuition 11-000-100-XXX711,101634,597722,000
Attendance and Social Work Services 11-000-211-XXX1,5751,6541,750
Health Services 11-000-213-XXX271,040282,526248,936
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217202,283213,397209,580
Guidance 11-000-218-XXX373,628398,682392,671
Child Study Teams 11-000-219-XXX519,876505,375497,535
Improvement of Instructional Services 11-000-221-XXX5,00012,50017,000
Educational Media Services - School Library 11-000-222-XXX177,385186,351171,205
Instructional Staff Training Services 11-000-223-XXX36,67250,54655,496
General Administration 11-000-230-XXX381,165410,524323,893
School Administration 11-000-240-XXX818,114838,594841,005
Central Svcs & Admin Info Technology 11-000-25X-XXX384,693375,317403,022
Operation and Maintenance of Plant Services 11-000-26X-XXX1,985,8422,123,3212,306,242
Student Transportation Services 11-000-270-XXX362,805517,640518,348
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,640,0913,313,6473,329,285
Food Services 11-000-310-XXX5,0005,0005,000
Total Support Services Expenditures 8,876,2709,869,67110,042,968
TOTAL GENERAL CURRENT EXPENSE 15,873,44717,686,84618,045,714
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-6040470,2550
Interest Earned on Capital Reserve 10-60403,0003,000
Equipment 12-XXX-XXX-73X13,02721,40021,400
Facilities Acquisition and Construction Services 12-000-4XX-XXX0050,000
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931190,33800
TOTAL CAPITAL EXPENDITURES 203,365494,65574,400
SPECIAL SCHOOLS
Other Special Schools:
Instruction 13-4XX-100-XXX002,500
Total Other Special Schools 002,500
TOTAL SPECIAL SCHOOLS 002,500
OPERATING BUDGET GRAND TOTAL 16,076,81218,181,50118,122,614
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX22,6819,7429,742
Instructional Supplement Aid:
Instruction 20-214-100-XXX51,71300
TOTAL INSTRUCTIONAL SUPPLEMENT AID 51,71300
Other State Projects:
Instruction 20-217-100-XXX153,56400
Support Services 20-217-200-XXX36,97500
TOTAL TARA USED TO SUPPORT PROGRAMS 190,53900
Nonpublic Textbooks 20-XXX-XXX-XXX7,82416,28316,283
Nonpublic Auxiliary Services 20-XXX-XXX-XXX23,80462,79762,797
Nonpublic Handicapped Services 20-XXX-XXX-XXX27,20714,20514,205
Nonpublic Nursing Services 20-XXX-XXX-XXX10,8858,0408,040
Nonpublic Technology Initiative 20-XXX-XXX-XXX5,63215,00015,000
Other Special Projects 20-XXX-XXX-XXX5,39500
Total State Projects 322,999116,325116,325
Federal Projects:
Title I 20-XXX-XXX-XXX156,435137,008137,008
Title VI 20-XXX-XXX-XXX06,0876,087
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX327,949254,465254,465
Other Special Projects 20-XXX-XXX-XXX72,38880,51880,518
Total Federal Projects 556,772478,078478,078
TOTAL GRANTS AND ENTITLEMENTS 902,452604,145604,145
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX222,039219,814217,489
TOTAL REPAYMENT OF DEBT 222,039219,814217,489
Total Expenditures 17,201,30319,005,46018,944,248

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/07
Audited
Balance
6/30/08
Estimated
Balance
6/30/09
Estimated
Balance
6/30/10
Unreserved:
  General Operating Budget299,775422,412230,021130,021
  Repayment of Debt1,0181,4873,5870
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve117,54341,123273,620226,620
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve570,255377,86400
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2006-07
Actual
2007-08
Actual
2008-09
Original
Budget
2008-09
Revised
Budget
2009-10
Proposed
Budget
Total Comparative Per Pupil Cost10,76311,45012,31912,78412,995
Total Classroom Instruction6,2056,3526,9317,2137,399
Classroom-Salaries and Benefits5,9696,0396,6006,8227,071
Classroom-General Supplies and Textbooks186205247306234
Classroom-Purchased Services and Other50108838595
Total Support Services1,3101,5091,5621,6141,552
Support Services-Salaries and Benefits1,2441,4021,4691,5181,450
Total Administrative Costs1,3431,4761,4951,5471,484
Administration-Salaries and Benefits1,1651,2501,2741,3171,239
Total Operations and Maintenance of Plant1,5901,7361,8051,8682,013
Operations & Maintenance of Plant-Salary & Ben.9491,0091,0171,0511,079
Total Food Services Costs04444
Total Extracurricular Costs316373406420420
Total Equipment Costs010161616
Employee Benefits as a % of Salaries22.425.628.929.829.6

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.

 

Shared Services
  • The Manville School District provides a variety of Shared Services which
  • include:
  • A current Shared Services agreement with the Borough of Manville
  • Utilizing the services of Somerset County Educational Services Commission
  • in the areas of Transportation for Regular and Special Education
  • Enrolled in ACES program for NJ school Districts for energy savings
  • A current member of the DIPLOMA JIF for District Lialbility and Workers C
  • Compensation
  • A current member of Educational Data Services which provides large saving
  • s for the bidding and purchase of school supplies.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy12,484,467 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)1,155,084,576 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.0808 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy12,679,478 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)1,155,084,576 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.0977 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy12,484,467 (G)
Estimated Equalized Valuation (as of 10/01/2008)1,162,284,777 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.0741 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy12,679,478 (J)
Estimated Equalized Valuation (as of 10/01/2008)1,162,284,777 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.0909 (L)