>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>GLOUCESTER  >>MONROE TWP

User Friendly Budgets
2011-2012

GLOUCESTER - MONROE TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time5,1895,0795,135
spacing
Pupils on Roll - Special Full-Time8991,0051,005
Pupils on Roll - Special Shared-Time100
Private School Placements372331
spacing
Pupils Sent to Other Districts-Reg Prog131411
Pupils Sent to Other Dists-Spec Ed Prog453736
Pupils Received133224
Pupils in State Facilities432

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 2,185,438 2,335,455
Withdrawal from Cap Res-for Local Share 10-307 0 0 593,796
Revenues from Local Sources:
Local Tax Levy 10-1210 38,718,544 41,645,856 42,163,598
Tuition 10-1300 370,346 169,439 348,995
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 266,161 150,000 151,864
SUBTOTAL  39,355,051 41,975,395 42,674,557
Revenues from State Sources:
Aid for Adult and Post-Graduate Programs 10-3191 34,533 0 0
Extraordinary Aid 10-3131 407,423 407,423 407,423
Categorical Special Education Aid 10-3132 3,125,293 3,090,797 3,090,797
Equalization Aid 10-3176 21,837,083 27,874,758 28,613,395
Categorical Security Aid 10-3177 806,045 0 0
Categorical Transportation Aid 10-3121 1,998,844 0 0
SUBTOTAL  28,209,221 31,372,978 32,111,615
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 176,544 115,037 115,037
Equalization Aid - ARRA ESF 16-4520 5,017,640 0 0
Equalization Aid - ARRA GSF 17-4521 194,240 0 0
Education Jobs Fund 18-4522 0 0 1,148,475
SUBTOTAL  5,388,424 115,037 1,263,512
Adjustment for Prior Year Encumbrances  0 864,942 0
Actual Revenues (Over)/Under Expenditures  -3,339,867 0 0
TOTAL OPERATING BUDGET  69,612,829 76,513,790 78,978,935
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 75,431 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 575,093 547,094 463,181
TOTAL REVENUES FROM STATE SOURCES  575,093 547,094 463,181
Revenues from Federal Sources:
Title I 20-4411-4416 669,205 789,914 459,654
Title II 20-4451-4455 0 279,122 201,993
Title III 20-4491-4494 0 15,115 11,437
Title IV 20-4471-4474 0 16,799 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,869,640 2,825,477 1,470,361
Vocational Education 20-4430 34,340 0 0
Other 20-4XXX 249,359 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  2,822,544 3,926,427 2,143,445
TOTAL GRANTS AND ENTITLEMENTS  3,473,068 4,473,521 2,606,626
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 317,690 0
Transfers from Other Funds 40-5200 179,135 0 0
Transfers from Capital Reserve 40-5210 0 0 138,696
Revenues from Local Sources:
Local Tax Levy 40-1210 3,482,288 3,721,975 4,003,492
Miscellaneous 40-1XXX 59,479 0 0
TOTAL REVENUES FROM LOCAL SOURCES  3,541,767 3,721,975 4,003,492
Revenues from State Sources:
Debt Service Aid Type II 40-3160 1,646,275 1,402,259 1,394,001
TOTAL LOCAL REPAYMENT OF DEBT  5,367,177 5,441,924 5,536,189
Actual Revenues (Over)/Under Expenditures  45,089 0 0
TOTAL REPAYMENT OF DEBT  5,412,266 5,441,924 5,536,189
TOTAL REVENUES/SOURCES  78,498,163 86,429,235 87,121,750
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Capital Reserve 40-5210 0 0 138,696
TOTAL REVENUES/SOURCES NET OF TRANSFERS  78,498,163 86,429,235 86,983,054

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX22,123,84921,698,04321,667,963
Special Education 11-2XX-100-XXX6,549,7997,577,8068,049,296
Basic Skills/Remedial 11-230-100-XXX682,547951,416959,883
Bilingual Education 11-240-100-XXX153,058172,804161,833
Vocational Programs - Local 11-3XX-100-XXX80,39489,868107,310
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX258,133405,291347,880
School Sponsored Athletics 11-402-100-XXX483,516580,718632,672
Other Instructional Programs 11-4XX-100-XXX73,42340,00040,000
Summer School 11-422-XXX-XXX038,18378,269
Community Services Programs/Operations 11-800-330-XXX2,1001,6884,000
Support Services:
Tuition 11-000-100-XXX3,112,3354,471,3324,678,227
Attendance and Social Work Services 11-000-211-XXX28,31233,20029,233
Health Services 11-000-213-XXX559,526645,623921,983
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217603,439819,522927,651
Guidance 11-000-218-XXX1,070,9791,169,5031,165,984
Child Study Teams 11-000-219-XXX1,436,5351,631,6491,945,460
Improvement of Instructional Services 11-000-221-XXX829,565905,8321,141,117
Educational Media Services - School Library 11-000-222-XXX1,249,8361,333,4031,321,157
Instructional Staff Training Services 11-000-223-XXX308,928477,241327,397
General Administration 11-000-230-XXX1,168,4611,554,2391,541,497
School Administration 11-000-240-XXX3,073,3313,143,9803,136,893
Central Svcs & Admin Info Technology 11-000-25X-XXX1,222,6701,173,2391,209,557
Operation and Maintenance of Plant Services 11-000-26X-XXX7,947,8698,764,7318,482,424
Student Transportation Services 11-000-270-XXX5,526,4795,970,5746,156,125
Personal Services - Employee Benefits 11-XXX-XXX-2XX10,918,52712,560,85012,945,592
Total Support Services Expenditures 39,056,79244,654,91845,930,297
TOTAL GENERAL CURRENT EXPENSE 69,463,61176,210,73577,979,403
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040100100
Equipment 12-XXX-XXX-73X15,54817,95515,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX110,416270,080845,736
Capital Reserve-Transfer to Repayment of Debt 12-000-4XX-93300138,696
TOTAL CAPITAL EXPENDITURES 125,964288,135999,532
Transfer of Funds to Charter Schools 10-000-100-56X23,25414,9200
OPERATING BUDGET GRAND TOTAL 69,612,82976,513,79078,978,935
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX75,43100
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX31,72835,75230,389
Nonpublic Auxiliary Services 20-XXX-XXX-XXX430,414271,518230,790
Nonpublic Handicapped Services 20-XXX-XXX-XXX0164,352139,699
Nonpublic Nursing Services 20-XXX-XXX-XXX98,66242,36336,009
Vocational Education 20-XXX-XXX-XXX030,93426,294
Other Special Projects 20-XXX-XXX-XXX14,2892,1750
Total State Projects 575,093547,094463,181
Federal Projects:
Title I 20-XXX-XXX-XXX669,205789,914459,654
Title II 20-XXX-XXX-XXX0279,122201,993
Title III 20-XXX-XXX-XXX015,11511,437
Title IV 20-XXX-XXX-XXX016,7990
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,869,6402,825,4771,470,361
Vocational Education 20-XXX-XXX-XXX34,34000
Other Special Projects 20-XXX-XXX-XXX249,35900
Total Federal Projects 2,822,5443,926,4272,143,445
TOTAL GRANTS AND ENTITLEMENTS 3,473,0684,473,5212,606,626
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX5,412,2665,441,9245,536,189
TOTAL REPAYMENT OF DEBT 5,412,2665,441,9245,536,189
Total Expenditures 78,498,16386,429,23587,121,750
Capital Reserve - Transfer to Repayment of Debt 12-000-400-93300138,696
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 78,498,16386,429,23586,983,054

 

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 Budget1,389,2822,547,6601,777,1391,392,257
  Repayment of Debt224,082178,993-132,697-132,697
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve20,37520,375593,996300
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve1,782,5063,410,0572,071,293120,720
      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 Cost10,0949,32810,57310,76310,881
Total Classroom Instruction6,3646,2876,4306,5046,568
Classroom-Salaries and Benefits6,0115,8786,0206,0246,141
Classroom-General Supplies and Textbooks114155159212188
Classroom-Purchased Services and Other239254251268240
Total Support Services1,1211,2651,3621,4131,531
Support Services-Salaries and Benefits1,0441,0941,1291,1951,250
Total Administrative Costs1,1341,1101,1661,1781,172
Administration-Salaries and Benefits955930947918909
Legal Costs034343534
Total Operations and Maintenance of Plant1,2931,3481,4121,4611,406
Operations & Maintenance of Plant-Salary & Ben.6978798399
Total Food Services Costs110000
Total Extracurricular Costs166148193196190
Total Equipment Costs03232
Employee Benefits as a % of Salaries24.82933.832.632.6

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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.

 

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. Washington Township joint administrative in-services
  • 6. Shared purchasing for salt and sand
  • 7. Monroe Township Parks Department
  • 8. Gloucester County College Teacher In-Service
  • 9. Countywide Nursing In-Service
  • 10. Countywide Staff training
  • 11 Transportation-Clayton; Folsom, Washington Twp, BHP Regional, Frankli
  • n Township
  • 12. Trash collection with Township of Monroe
  • 14. Camden County Educational Services/Interim BA/BS
  • 15. Joint purchasing with Pittsgrove Township for paper
  • 16. ED Data purchasing for construction services and IT

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy41,904,727 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)2,898,748,363 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1001.4456 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy45,767,461 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)2,898,748,363 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1001.5789 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy41,904,727 (G)
Estimated Equalized Valuation (as of 10/01/2010)2,896,438,994 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1001.4468 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy45,767,461 (J)
Estimated Equalized Valuation (as of 10/01/2010)2,896,438,994 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1001.5801 (L)

 

Administrative Salaries
Employee Name: Charles M. 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 Contract07/01/1913 
  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 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 BA/BS 
Base Annual Salary93,600 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract10/09/2009 
  Ending Date of Contract08/03/2011 
  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 Comments 
Employee Name: James Henderson 
Job TitleInterim Dir of SecSchool Educ 
Base Annual Salary104,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract09/01/2010 
  Ending Date of Contract08/31/2011 
  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 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 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