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User Friendly Budgets
2011-2012

MIDDLESEX - MILLTOWN BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time622627618
spacing
Pupils on Roll - Special Full-Time575363
Private School Placements7913
spacing
Pupils Sent to Other Districts-Reg Prog261273266
Pupils Sent to Other Dists-Spec Ed Prog364042
Pupils Received171616
Pupils in State Facilities100

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 200,000 50,000
Withdrawal from Cap Res-for Local Share 10-307 0 56,420 0
Withdrawal from Maint. Reserve 10-310 0 0 25,000
Withdrawal from Tuition Reserve-for Tuition adj. 10-311 0 100,000 65,423
Withdrawal from Tuition Reserve-Excess over adj. 10-311 0 0 9,577
Transfers from Other Funds 10-5200 2 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 11,732,690 12,409,782 12,488,395
Other Local Governmental Units - Unrestricted 10-12XX 33,176 0 0
Tuition 10-1300 37,432 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 0 69,000 70,500
SUBTOTAL  11,803,298 12,478,782 12,558,895
Revenues from State Sources:
Extraordinary Aid 10-3131 0 32,071 0
Other State Aids 10-3XXX 10,289 0 0
Categorical Special Education Aid 10-3132 519,734 527,377 527,377
Equalization Aid 10-3176 416,526 175,750 311,203
Categorical Security Aid 10-3177 62,711 0 0
Categorical Transportation Aid 10-3121 181,891 0 0
SUBTOTAL  1,191,151 735,198 838,580
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 4,800 0 0
Equalization Aid - ARRA ESF 16-4520 88,889 0 0
Equalization Aid - ARRA GSF 17-4521 3,441 0 0
Education Jobs Fund 18-4522 0 0 45,721
SUBTOTAL  97,130 0 45,721
Adjustment for Prior Year Encumbrances  0 77,817 0
Actual Revenues (Over)/Under Expenditures  -50,706 0 0
TOTAL OPERATING BUDGET  13,040,875 13,648,217 13,593,196
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 98,226 92,146 86,495
TOTAL REVENUES FROM STATE SOURCES  98,226 92,146 86,495
Revenues from Federal Sources:
Title I 20-4411-4416 13,271 16,034 13,750
Title II 20-4451-4455 0 0 14,865
I.D.E.A. Part B (Handicapped) 20-4420-4429 446,440 200,491 202,780
Other 20-4XXX 18,062 13,908 0
TOTAL REVENUES FROM FEDERAL SOURCES  477,773 230,433 231,395
TOTAL GRANTS AND ENTITLEMENTS  575,999 322,579 317,890
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 127,249 0
Transfers from Other Funds 40-5200 6,037 0 0
Transfers from Capital Reserve 40-5210 0 56,420 0
Revenues from Local Sources:
Local Tax Levy 40-1210 633,753 583,036 754,081
TOTAL REVENUES FROM LOCAL SOURCES  633,753 583,036 754,081
Revenues from State Sources:
Debt Service Aid Type II 40-3160 212,901 86,726 98,632
TOTAL LOCAL REPAYMENT OF DEBT  852,691 853,431 852,713
Actual Revenues (Over)/Under Expenditures  106,429 0 0
TOTAL REPAYMENT OF DEBT  959,120 853,431 852,713
TOTAL REVENUES/SOURCES  14,575,994 14,824,227 14,763,799
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Capital Reserve 40-5210 0 56,420 0
TOTAL REVENUES/SOURCES NET OF TRANSFERS  14,575,994 14,767,807 14,763,799

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX3,158,4772,733,0662,776,574
Special Education 11-2XX-100-XXX473,022484,582579,766
Basic Skills/Remedial 11-230-100-XXX102,955105,160109,858
Bilingual Education 11-240-100-XXX43,96543,94744,506
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX44,94226,14444,204
School Sponsored Athletics 11-402-100-XXX20,90114,88621,782
Support Services:
Tuition 11-000-100-XXX4,606,2275,363,3195,122,862
Attendance and Social Work Services 11-000-211-XXX4,5674,56713,064
Health Services 11-000-213-XXX132,211135,344143,177
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217155,314191,055227,197
Guidance 11-000-218-XXX210,914213,182220,308
Child Study Teams 11-000-219-XXX215,950212,644203,034
Improvement of Instructional Services 11-000-221-XXX164,10089,982110,122
Educational Media Services - School Library 11-000-222-XXX93,51982,79887,014
Instructional Staff Training Services 11-000-223-XXX4,8516,7158,740
General Administration 11-000-230-XXX278,045258,584245,993
School Administration 11-000-240-XXX249,224247,880260,020
Central Svcs & Admin Info Technology 11-000-25X-XXX159,710170,238186,555
Operation and Maintenance of Plant Services 11-000-26X-XXX767,865804,544866,409
Student Transportation Services 11-000-270-XXX582,664690,138706,488
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,430,8981,638,2051,519,385
Total Support Services Expenditures 9,056,05910,109,1959,920,368
TOTAL GENERAL CURRENT EXPENSE 12,900,32113,516,98013,497,058
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X43,74216,10286,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX77,16939,647419
Capital Reserve-Transfer to Repayment of Debt 12-000-4XX-933056,4200
TOTAL CAPITAL EXPENDITURES 120,911112,16986,419
Transfer of Funds to Charter Schools 10-000-100-56X19,64319,0689,719
OPERATING BUDGET GRAND TOTAL 13,040,87513,648,21713,593,196
SPECIAL GRANTS AND ENTITLEMENTS
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX11,2629,5737,875
Nonpublic Auxiliary Services 20-XXX-XXX-XXX35,71000
Nonpublic Handicapped Services 20-XXX-XXX-XXX34,99100
Nonpublic Nursing Services 20-XXX-XXX-XXX16,26311,3539,331
Nonpublic Technology Initiative 20-XXX-XXX-XXX04,7970
Other Special Projects 20-XXX-XXX-XXX066,42369,289
Total State Projects 98,22692,14686,495
Federal Projects:
Title I 20-XXX-XXX-XXX13,27116,03413,750
Title II 20-XXX-XXX-XXX0014,865
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX446,440200,491202,780
Other Special Projects 20-XXX-XXX-XXX18,06213,9080
Total Federal Projects 477,773230,433231,395
TOTAL GRANTS AND ENTITLEMENTS 575,999322,579317,890
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX959,120853,431852,713
TOTAL REPAYMENT OF DEBT 959,120853,431852,713
Total Expenditures 14,575,99414,824,22714,763,799
Capital Reserve - Transfer to Repayment of Debt 12-000-400-933056,4200
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 14,575,99414,767,80714,763,799

 

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 Budget258,904471,107271,107255,555
  Repayment of Debt189,71683,28700
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve160,447161,21660,83460,834
      Adult Education Programs0000
      Maintenance Reserve50,000100,000100,00075,000
      Legal Reserve363,96234,44834,4480
      Tuition Reserve100,000175,00075,0000
      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 Cost11,44411,47410,90110,99111,276
Total Classroom Instruction6,6117,0026,3306,4626,549
Classroom-Salaries and Benefits6,0286,5235,8505,9196,054
Classroom-General Supplies and Textbooks412332293323263
Classroom-Purchased Services and Other172148188220232
Total Support Services1,8831,7971,7761,7641,847
Support Services-Salaries and Benefits1,5311,5881,5031,5141,560
Total Administrative Costs1,3771,2191,2311,2471,247
Administration-Salaries and Benefits1,064944983989998
Legal Costs065333537
Total Operations and Maintenance of Plant1,3261,3421,4371,3901,463
Operations & Maintenance of Plant-Salary & Ben.865925796808826
Total Food Services Costs80000
Total Extracurricular Costs1381177777120
Total Equipment Costs185661524126
Employee Benefits as a % of Salaries2325.229.634.129.7

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
  • Milltown Borough Use of Facilities, Field Maintenance, Snow Removal
  • East Brunswick Township - Fuel for vehicles
  • East Brunswick Board of Education - Spec Education Services
  • Educational Data Services - Cooperative Purchasing
  • MRESC - Cooperative Purchasing, Coordinated Transportation, Non-Public
  • and Special Education Services
  • Spotswood Board of Education - High School Education
  • Alliance for Competitive Telecommunications (ACT) - Telecomm services
  • South Jersey Technical Professionals - Technology Equipment and services
  • Middlesex Northern Alliance - Banking Services

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy12,488,395 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)461,994,578 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1002.7031 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy13,242,476 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)461,994,578 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1002.8664 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy12,488,395 (G)
Estimated Equalized Valuation (as of 10/01/2010)982,660,263 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1001.2709 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy13,242,476 (J)
Estimated Equalized Valuation (as of 10/01/2010)982,660,263 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1001.3476 (L)

 

Administrative Salaries
Employee Name: Dr. Linda Madison 
Job TitlePrincipal 
Base Annual Salary76,407 
Full Time Equivalents (FTE)0.5 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2008 
  Ending Date of Contract06/30/2013 
  Contracted Number of Annual Work Days130 
  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 DaysHolidays 
Benefits: 
Allowances6,145 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other13,005 
  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: Loriann Dekovics 
Job TitleBusiness Administrator 
Base Annual Salary95,000 
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 Contract06/30/2011 
  Contracted Number of Annual Work Days261 
  Contracted Number of Annual Vacation Days 20 
  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 15 
  Description of Other Contracted Non-working DaysHolidays 
Benefits: 
Allowances6,700 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other2,183 
  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