>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>SOMERSET  >>MANVILLE BORO

User Friendly Budgets
2010

SOMERSET - MANVILLE BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time1,0431,0411,042
Pupils on Roll Regular Shared-Time372525
spacing
Pupils on Roll - Special Full-Time235245245
Pupils on Roll - Special Shared-Time181313
Private School Placements346
spacing
Pupils Sent to Other Districts-Reg Prog101
Pupils Sent to Other Dists-Spec Ed Prog1077
Pupils Received110
Pupils in State Facilities020

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 100,000 250,000
Withdrawal from Cap Res-for Local Share 10-307 0 50,000 1,040,300
Transfers from Other Funds 10-5200 4,111 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 12,148,455 12,484,467 12,803,846
Interest Earned on Capital Reserve Funds 10-1XXX 3,789 3,000 3,000
Unrestricted Miscellaneous Revenues 10-1XXX 240,030 100,000 110,000
SUBTOTAL  12,392,274 12,587,467 12,916,846
Revenues from State Sources:
Extraordinary Aid 10-3131 27,811 0 0
Other State Aids 10-3XXX 0 2,461 0
Categorical Special Education Aid 10-3132 740,987 768,573 244,747
Equalization Aid 10-3176 4,014,201 3,488,253 4,232,896
Categorical Security Aid 10-3177 226,842 273,780 0
Categorical Transportation Aid 10-3121 80,160 78,851 0
SUBTOTAL  5,090,001 4,611,918 4,477,643
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 0 23,312
Equalization Aid - ARRA ESF 16-4520 0 744,412 0
Equalization Aid - ARRA GSF 17-4521 0 28,817 0
SUBTOTAL  0 773,229 23,312
Actual Revenues (Over)/Under Expenditures  -1,133,550 0 0
TOTAL OPERATING BUDGET  16,352,836 18,122,614 18,708,101
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 6,791 9,742 22,000
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 77,460 116,325 116,325
TOTAL REVENUES FROM STATE SOURCES  77,460 116,325 116,325
Revenues from Federal Sources:
Title I 20-4411-4416 116,511 137,008 137,008
Title VI 20-4417-4418 0 6,087 6,087
I.D.E.A. Part B (Handicapped) 20-4420-4429 229,415 254,465 254,465
Other 20-4XXX 47,008 80,518 80,518
TOTAL REVENUES FROM FEDERAL SOURCES  392,934 478,078 478,078
TOTAL GRANTS AND ENTITLEMENTS  477,185 604,145 616,403
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 3,587 0
Transfers from Other Funds 40-5200 170 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 201,092 195,011 199,456
TOTAL REVENUES FROM LOCAL SOURCES  201,092 195,011 199,456
Revenues from State Sources:
Debt Service Aid Type II 40-3160 18,722 18,891 15,333
TOTAL LOCAL REPAYMENT OF DEBT  219,984 217,489 214,789
Actual Revenues (Over)/Under Expenditures  -170 0 0
TOTAL REPAYMENT OF DEBT  219,814 217,489 214,789
TOTAL REVENUES/SOURCES  17,049,835 18,944,248 19,539,293
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  17,049,835 18,944,248 19,539,293

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX5,203,3335,616,4435,083,190
Special Education 11-2XX-100-XXX1,320,9201,634,3851,689,315
Basic Skills/Remedial 11-230-100-XXX43,047109,793184,212
Bilingual Education 11-240-100-XXX184,298190,745126,740
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX107,585145,430137,310
School Sponsored Athletics 11-402-100-XXX247,030305,950304,526
Support Services:
Tuition 11-000-100-XXX652,829722,000754,000
Attendance and Social Work Services 11-000-211-XXX1,5751,7501,820
Health Services 11-000-213-XXX241,969248,936263,277
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217192,278209,580210,791
Guidance 11-000-218-XXX368,270392,671451,907
Child Study Teams 11-000-219-XXX483,378497,535641,261
Improvement of Instructional Services 11-000-221-XXX127,05017,000229,173
Educational Media Services - School Library 11-000-222-XXX152,577171,205392,330
Instructional Staff Training Services 11-000-223-XXX27,94955,49636,625
General Administration 11-000-230-XXX391,801323,893457,568
School Administration 11-000-240-XXX858,313841,005718,624
Central Svcs & Admin Info Technology 11-000-25X-XXX473,613403,022410,896
Operation and Maintenance of Plant Services 11-000-26X-XXX1,995,6232,306,2422,201,279
Student Transportation Services 11-000-270-XXX452,485518,348570,350
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,760,7493,329,2852,787,704
Food Services 11-000-310-XXX05,0000
Total Support Services Expenditures 9,180,45910,042,96810,127,605
TOTAL GENERAL CURRENT EXPENSE 16,286,67218,045,71417,652,898
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60403,0003,000
Equipment 12-XXX-XXX-73X31,16721,4000
Facilities Acquisition and Construction Services 12-000-4XX-XXX050,0009,403
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-93132,99701,040,300
TOTAL CAPITAL EXPENDITURES 64,16474,4001,052,703
Summer School:
Instruction 13-422-100-XXX2,00002,500
Total Summer School 2,00002,500
Other Special Schools:
Instruction 13-4XX-100-XXX02,5000
Total Other Special Schools 02,5000
TOTAL SPECIAL SCHOOLS 2,0002,5002,500
OPERATING BUDGET GRAND TOTAL 16,352,83618,122,61418,708,101
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX6,7919,74222,000
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX8,00716,28316,283
Nonpublic Auxiliary Services 20-XXX-XXX-XXX23,05162,79762,797
Nonpublic Handicapped Services 20-XXX-XXX-XXX29,91614,20514,205
Nonpublic Nursing Services 20-XXX-XXX-XXX10,8088,0408,040
Nonpublic Technology Initiative 20-XXX-XXX-XXX5,60015,00015,000
Other Special Projects 20-XXX-XXX-XXX7800
Total State Projects 77,460116,325116,325
Federal Projects:
Title I 20-XXX-XXX-XXX116,511137,008137,008
Title VI 20-XXX-XXX-XXX06,0876,087
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX229,415254,465254,465
Other Special Projects 20-XXX-XXX-XXX47,00880,51880,518
Total Federal Projects 392,934478,078478,078
TOTAL GRANTS AND ENTITLEMENTS 477,185604,145616,403
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX219,814217,489214,789
TOTAL REPAYMENT OF DEBT 219,814217,489214,789
Total Expenditures 17,049,83518,944,24819,539,293
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 17,049,83518,944,24819,539,293

 

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 Budget437,507477,057377,057276,628
  Repayment of Debt5,0745,24400
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve41,1231,236,2811,189,281151,981
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve362,769149,571149,5710
      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 Cost11,45011,72012,99513,01012,629
Total Classroom Instruction6,3526,5017,3997,4086,688
Classroom-Salaries and Benefits6,0396,2557,0717,0796,352
Classroom-General Supplies and Textbooks205178234234159
Classroom-Purchased Services and Other108689595178
Total Support Services1,5091,5301,5521,5542,072
Support Services-Salaries and Benefits1,4021,4471,4501,4511,844
Total Administrative Costs1,4761,5991,4841,4861,446
Administration-Salaries and Benefits1,2501,3021,2391,2401,160
Legal Costs00887
Total Operations and Maintenance of Plant1,7361,7612,0132,0151,891
Operations & Maintenance of Plant-Salary & Ben.1,0091,0691,0791,0801,033
Total Food Services Costs40440
Total Extracurricular Costs373329420421404
Total Equipment Costs102416160
Employee Benefits as a % of Salaries25.62629.629.624.9

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
  • 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
  • for regular and special education transportation.
  • Participate in the ACES program for NJ school districts for energy
  • savings. Particpate in Diploma JIF for Liability, auto & workers
  • compensation Insurance.
  • Current member of Educational Data Services which provides large savings
  • for bidding and purchasing of school supplies.

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy12,803,846 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)1,157,697,495 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1001.1060 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy13,003,302 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)1,157,697,495 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1001.1232 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy12,803,846 (G)
Estimated Equalized Valuation (as of 10/01/2009)1,153,321,046 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1001.1102 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy13,003,302 (J)
Estimated Equalized Valuation (as of 10/01/2009)1,153,321,046 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1001.1275 (L)

 

Administrative Salaries
Employee Name: Barbara Popp 
Job TitleCoordinator/Dir./Mgr./Supvr. Director of Curriculum & Inst 
Base Annual Salary114,318 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract09/01/1995 
  Ending Date of Contract 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 22 
  Contracted Number of Annual Sick Days13 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days 15 
  Description of Other Contracted Non-working DaysHolidays approved by BOE 
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 Comments 
Employee Name: Dr. Johanna Ruberto 
Job TitleSuperintendent 
Base Annual Salary153,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 22 
  Contracted Number of Annual Sick Days13 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days 15 
  Description of Other Contracted Non-working DaysHolidays approved by BOE 
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 Comments 
Employee Name: Keith Gardner 
Job TitleCoordinator/Dir./Mgr./Supvr. Supervisor of Buildings and Gr 
Base Annual Salary80,350 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract12/01/1996 
  Ending Date of Contract 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 22 
  Contracted Number of Annual Sick Days13 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days 15 
  Description of Other Contracted Non-working DaysHolidays approved by BOE 
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 Comments 
Employee Name: Kimberly A. Clelland 
Job TitleBusiness Administrator 
Base Annual Salary127,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract02/16/2010 
  Ending Date of Contract 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 22 
  Contracted Number of Annual Sick Days13 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days 15 
  Description of Other Contracted Non-working DaysHolidays approved by BOE 
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 Comments