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User Friendly Budgets
2011-2012

CUMBERLAND - MILLVILLE CITY

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time5,0755,0135,150
Pupils on Roll Regular Shared-Time9210880
spacing
Pupils on Roll - Special Full-Time1,0571,0271,027
Pupils on Roll - Special Shared-Time495050
Private School Placements483640
spacing
Pupils Sent to Contracted Preschool Prog180180195
Pupils Sent to Other Districts-Reg Prog81057
Pupils Sent to Other Dists-Spec Ed Prog413744
Pupils Received663590691
Pupils in State Facilities272929

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 2,300,000 2,300,000
Revenues from Local Sources:
Local Tax Levy 10-1210 10,185,119 10,207,948 10,412,107
Tuition 10-1300 5,626,865 5,201,285 6,741,268
Other Restricted Miscellaneous Revenues 10-1XXX 30,526 107,275 73,900
Unrestricted Miscellaneous Revenues 10-1XXX 578,404 677,501 644,501
SUBTOTAL  16,420,914 16,194,009 17,871,776
Revenues from State Sources:
Extraordinary Aid 10-3131 149,896 189,231 189,231
Other State Aids 10-3XXX 24,948 0 0
Categorical Special Education Aid 10-3132 2,512,500 2,466,157 2,466,157
Equalization Aid 10-3176 41,035,455 48,185,980 48,185,980
Categorical Security Aid 10-3177 1,505,603 1,506,820 1,506,820
Adjustment Aid 10-3178 11,794,681 9,931,772 10,794,025
Categorical Transportation Aid 10-3121 1,549,235 1,539,803 1,539,803
SUBTOTAL  58,572,318 63,819,763 64,682,016
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 198,730 223,864 217,118
Equalization Aid - ARRA ESF 16-4520 8,757,186 0 0
Equalization Aid - ARRA GSF 17-4521 339,004 0 0
Education Jobs Fund 18-4522 0 0 2,251,480
SUBTOTAL  9,294,920 223,864 2,468,598
Adjustment for Prior Year Encumbrances  0 482,512 0
Actual Revenues (Over)/Under Expenditures  -694,059 0 0
TOTAL OPERATING BUDGET  83,594,093 83,020,148 87,322,390
GRANTS AND ENTITLEMENTS
Tuition - Preschool 20-1310 0 2,327 0
Revenues from Local Sources 20-1XXX 238,845 411,867 15,000
Revenues from State Sources:
Preschool Education Aid - Pr Yr Carryover 20-3218 0 408,924 525,265
Preschool Education Aid 20-3218 8,487,841 8,723,712 8,746,430
Other Restricted Entitlements 20-32XX 60,915 62,394 62,394
TOTAL REVENUES FROM STATE SOURCES  8,548,756 9,195,030 9,334,089
Revenues from Federal Sources:
Title I 20-4411-4416 2,768,317 3,653,590 2,158,053
Title II 20-4451-4455 0 389,521 355,033
Title III 20-4491-4494 0 35,542 35,015
Title IV 20-4471-4474 0 19,225 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 2,173,560 2,568,544 1,468,109
Vocational Education 20-4430 77,389 79,818 77,390
Adult Basic Education 20-4440 33,800 20,800 33,800
Other 20-4XXX 1,077,292 2,883,501 0
TOTAL REVENUES FROM FEDERAL SOURCES  6,130,358 9,650,541 4,127,400
TOTAL GRANTS AND ENTITLEMENTS  14,917,959 19,259,765 13,476,489
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1 0
Transfers from Other Funds 40-5200 33 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 173,978 190,483 49,159
TOTAL REVENUES FROM LOCAL SOURCES  173,978 190,483 49,159
Revenues from State Sources:
Debt Service Aid Type II 40-3160 243,203 187,073 48,281
TOTAL LOCAL REPAYMENT OF DEBT  417,214 377,557 97,440
Actual Revenues (Over)/Under Expenditures  -1 0 0
TOTAL REPAYMENT OF DEBT  417,213 377,557 97,440
TOTAL REVENUES/SOURCES  98,929,265 102,657,470 100,896,319
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  98,929,265 102,657,470 100,896,319

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,070,7681,461,2662,654,517
Special Education 11-2XX-100-XXX562,660538,881763,240
Basic Skills/Remedial 11-230-100-XXX76,86065,282223,326
Bilingual Education 11-240-100-XXX5,6385,5995,953
Summer School 11-422-XXX-XXX33,94048,82548,825
Alternative Education Programs - Instructional 11-423-XXX-XXX74,8131,084,562971,352
Community Services Programs/Operations 11-800-330-XXX40,82340,8230
Support Services:
Tuition 11-000-100-XXX4,093,0154,344,8014,663,694
Attendance and Social Work Services 11-000-211-XXX151,620162,195163,249
Health Services 11-000-213-XXX125,07155,559118,578
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217938,804467,1051,001,466
Guidance 11-000-218-XXX191,19517,669106,592
Child Study Teams 11-000-219-XXX2,324,4752,321,0022,285,333
Improvement of Instructional Services 11-000-221-XXX1,206,6861,127,7361,273,378
Educational Media Services - School Library 11-000-222-XXX42,46337,00037,000
Instructional Staff Training Services 11-000-223-XXX57,32651,13353,918
General Administration 11-000-230-XXX1,383,3581,534,9181,507,562
School Administration 11-000-240-XXX1,205,921520,042711,285
Central Svcs & Admin Info Technology 11-000-25X-XXX1,352,8251,317,2141,310,762
Deposit to Maintenance Reserve 10-606185,00000
Operation and Maintenance of Plant Services 11-000-26X-XXX7,592,5637,923,2587,945,978
Student Transportation Services 11-000-270-XXX3,523,0944,214,2814,238,123
Personal Services - Employee Benefits 11-XXX-XXX-2XX6,112,0526,495,1847,932,924
Total Support Services Expenditures 30,300,46830,589,09733,349,842
TOTAL GENERAL CURRENT EXPENSE 33,350,97033,834,33538,017,055
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X411,405537,396146,316
Facilities Acquisition and Construction Services 12-000-4XX-XXX348,583209,648552,922
Capital Reserve-Transfer to Repayment of Debt 12-000-4XX-9333300
TOTAL CAPITAL EXPENDITURES 760,021747,044699,238
Other Special Schools:
Instruction 13-4XX-100-XXX25,52494,32560,950
Total Other Special Schools 25,52494,32560,950
Adult Education - Local:
Instruction 13-602-100-XXX2,73412,95012,950
Total Adult Education - Local 2,73412,95012,950
TOTAL SPECIAL SCHOOLS 28,258107,27573,900
Transfer of Funds to Charter Schools 10-000-100-56X46,65769,9441,003,637
General Fund Contribution to SBB 10-000-520-93049,408,18748,261,55047,528,560
OPERATING BUDGET GRAND TOTAL 83,594,09383,020,14887,322,390
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX238,845411,86715,000
Preschool Education Aid:
Instruction 20-218-100-XXX3,462,0773,681,3823,692,260
Support Services 20-218-200-XXX5,021,7765,453,5815,579,435
Facilities Acquisition and Construction Services 20-218-400-XXX3,98800
TOTAL PRESCHOOL EDUCATION AID 8,487,8419,134,9639,271,695
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX10,48110,00410,004
Nonpublic Auxiliary Services 20-XXX-XXX-XXX16,85013,39613,396
Nonpublic Handicapped Services 20-XXX-XXX-XXX20,55527,14027,140
Nonpublic Nursing Services 20-XXX-XXX-XXX12,42911,85411,854
Other Special Projects 20-XXX-XXX-XXX60000
Total State Projects 8,548,7569,197,3579,334,089
Federal Projects:
Title I 20-XXX-XXX-XXX2,768,3173,028,5901,533,053
Title II 20-XXX-XXX-XXX0389,521355,033
Title III 20-XXX-XXX-XXX035,54235,015
Title IV 20-XXX-XXX-XXX019,2250
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX2,173,5602,568,5441,468,109
Vocational Education 20-XXX-XXX-XXX77,38979,81877,390
Adult Basic Education 20-XXX-XXX-XXX33,80020,80033,800
Other Special Projects 20-XXX-XXX-XXX1,077,2922,883,5010
Total Federal Projects 6,130,3589,025,5413,502,400
Grant & Entitlements Cont to SBB 20-XXX-XXX-9300625,000625,000
TOTAL GRANTS AND ENTITLEMENTS 14,917,95919,259,76513,476,489
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX417,213377,55797,440
TOTAL REPAYMENT OF DEBT 417,213377,55797,440
Total Expenditures 98,929,265102,657,470100,896,319
Capital Reserve - Transfer to Repayment of Debt 12-000-400-9333300
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 98,929,232102,657,470100,896,319

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/09
Audited
Balance
6/30/10
Estimated
Balance
6/30/11
Estimated
Balance
6/30/12
Unassigned:
  General Operating Budget3,908,4453,681,0022,368,1811,435,910
  Repayment of Debt0100
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve0185,000185,000185,000
      Legal Reserve682,5341,654,9081,367,7290
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2008-09
Actual
2009-10
Actual
2010-11
Original
Budget
2010-11
Revised
Budget
2011-12
Proposed
Budget
Total Comparative Per Pupil Cost12,76411,96113,00713,31513,816
Total Classroom Instruction7,5387,6037,5717,6857,924
Classroom-Salaries and Benefits7,0077,3057,2967,3997,593
Classroom-General Supplies and Textbooks255247221219264
Classroom-Purchased Services and Other27752556867
Total Support Services2,2312,7572,3282,4232,677
Support Services-Salaries and Benefits2,0712,2612,0722,1762,431
Total Administrative Costs1,2861,3811,3791,4281,424
Administration-Salaries and Benefits1,1031,1921,1651,2021,208
Legal Costs012131313
Total Operations and Maintenance of Plant1,4111,4431,5371,5791,588
Operations & Maintenance of Plant-Salary & Ben.654578711727750
Total Food Services Costs00000
Total Extracurricular Costs189198175183194
Total Equipment Costs511623510524
Employee Benefits as a % of Salaries28.832.337.336.937.8

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2011 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 2010-11 revised appropriations and 2011-12 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 CategoryAccount2009-102010-112011-12
Resources:
General Fund Contribution 15-520049,408,18748,261,55047,528,560
Adjustment for Prior Year Encumbrances 068,7560
Restricted Federal Entitlements 15-44XX0625,000625,000
Total SBB Resources 49,408,18748,955,30648,153,560
Appropriations:
Instruction 15-XXX-100-XXX31,075,83829,270,36128,800,556
Support Services 15-XXX-2XX-XXX18,353,24319,056,19118,834,583
Equipment 15-XXX-XXX-73X592,394104,3630
Total SBB Appropriations 50,043,95148,955,30648,153,560

 

Shared Services
  • The Millville Board of Education continues to share services with other
  • local districts in order to minimize costs.
  • We continue to purchase copy paper through Pittsgrove Township for
  • Millville, St Mary's, Commercial Township, Cumberland Regional, Downe
  • Township, Lawrence Township, Maurice River Township, Deerfield, and
  • Woodbine schools, as well as for the city of Millville.
  • Electric and natural gas are purchased at a discounted rate through the
  • Aces Cooperative Pricing System Agreement.
  • Fuel is purchased 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 are still 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.
  • 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 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy10,412,107 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)1,477,039,172 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1000.7049 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy10,461,266 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)1,477,039,172 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1000.7083 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy10,412,107 (G)
Estimated Equalized Valuation (as of 10/01/2010)1,841,512,960 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.5654 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy10,461,266 (J)
Estimated Equalized Valuation (as of 10/01/2010)1,841,512,960 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.5681 (L)

 

Administrative Salaries
Employee Name: BRYCE KELL 
Job TitleBusiness Administrator 
Base Annual Salary144,181 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days
  Contracted Number of Annual Vacation Days 26 
  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 Days 
Benefits: 
Allowances
Bonuses4,110 
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other18,657 
  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 Remuneration10 
  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: DAVID N GENTILE 
Job TitleSuperintendent 
Base Annual Salary155,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2013 
  Contracted Number of Annual Work Days
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 18 
  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, Other21,498 
  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: JUDITH KORU 
Job TitleAssistant Superintendent 
Base Annual Salary144,181 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days
  Contracted Number of Annual Vacation Days 26 
  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 Days 
Benefits: 
Allowances
Bonuses2,610 
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other18,657 
  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: STEVEN BURKE 
Job TitleAssistant Superintendent 
Base Annual Salary144,181 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days
  Contracted Number of Annual Vacation Days 26 
  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 Days 
Benefits: 
Allowances
Bonuses5,610 
Stipends3,700 
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 Remuneration10 
  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