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User Friendly Budgets
2008

GLOUCESTER - MONROE TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time5,0475,1145,343
Pupils on Roll Regular Shared-Time311
spacing
Pupils on Roll - Special Full-Time934923966
Pupils on Roll - Special Shared-Time233
Private School Placements514040
spacing
Pupils Sent to Other Districts-Reg Prog1034
Pupils Sent to Other Dists-Spec Ed Prog435045
Pupils Received51510
Pupils in State Facilities6811

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 2,089,382 1,961,000
Revenues from Local Sources:
Local Tax Levy 10-1210 34,324,581 36,318,539 35,896,539
Tuition 10-1300 63,413 80,000 80,000
Interest Earned on Capital Reserve Funds 10-1XXX 0 200 100
Unrestricted Miscellaneous Revenues 10-1XXX 1,160,072 324,428 350,000
SUBTOTAL  35,548,066 36,723,167 36,326,639
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 18,481,266 18,481,266 0
Transportation Aid 10-3120 1,452,321 1,452,321 0
Special Education Aid 10-3130 3,856,530 3,856,530 0
Bilingual Education 10-3140 23,396 23,396 0
Extraordinary Aid 10-3131 185,542 0 133,228
Consolidated Aid 10-3195 584,917 584,917 0
Additional Formula Aid 10-3196 747,613 1,527,872 0
Other State Aids 10-3XXX 377,094 1,059,095 0
Categorical Special Education Aid 10-3132 0 0 3,011,970
Equalization Aid 10-3176 0 0 27,780,593
Categorical Security Aid 10-3177 0 0 720,544
Categorical Transportation Aid 10-3121 0 0 1,490,997
SUBTOTAL  25,708,679 26,985,397 33,137,332
Adjustment for Prior Year Encumbrances  0 277,286 0
Actual Revenues (Over)/Under Expenditures  -377,448 0 0
TOTAL OPERATING BUDGET  60,879,297 66,075,232 71,424,971
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 138,187 0 0
Revenues from State Sources:
Demonstrably Effective Program Aid 20-3212 250,593 250,593 0
Instructional Supplement Aid 20-3214 271,418 271,418 0
Other Restricted Entitlements 20-32XX 597,235 685,592 582,754
TOTAL REVENUES FROM STATE SOURCES  1,119,246 1,207,603 582,754
Revenues from Federal Sources:
Title I 20-4411-4416 584,628 636,421 540,958
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,379,693 1,416,290 1,203,846
Other 20-4XXX 506,397 287,291 244,197
TOTAL REVENUES FROM FEDERAL SOURCES  2,470,718 2,340,002 1,989,001
TOTAL GRANTS AND ENTITLEMENTS  3,728,151 3,547,605 2,571,755
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 4 2,000,000
Revenues from Local Sources:
Local Tax Levy 40-1210 2,446,343 2,446,057 2,867,384
TOTAL REVENUES FROM LOCAL SOURCES  2,446,343 2,446,057 2,867,384
Revenues from State Sources:
Debt Service Aid Type II 40-3160 985,620 975,289 2,312,929
TOTAL LOCAL REPAYMENT OF DEBT  3,431,963 3,421,350 7,180,313
Actual Revenues (Over)/Under Expenditures  -1 0 0
TOTAL REPAYMENT OF DEBT  3,431,962 3,421,350 7,180,313
TOTAL REVENUES/SOURCES  68,039,410 73,044,187 81,177,039

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX19,440,25820,860,02223,101,627
Special Education 11-2XX-100-XXX5,987,0296,418,6017,105,261
Basic Skills/Remedial 11-230-100-XXX001,253,181
Bilingual Education 11-240-100-XXX116,817129,204147,601
Vocational Programs - Local 11-3XX-100-XXX74,78774,32179,214
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX280,404299,175314,381
School Sponsored Athletics 11-402-100-XXX504,456540,549608,414
Other Instructional Programs 11-4XX-100-XXX37,70445,00040,000
Support Services:
Tuition 11-000-100-XXX3,102,0563,103,8933,531,312
Attendance and Social Work Services 11-000-211-XXX26,22529,95053,000
Health Services 11-000-213-XXX550,157556,320612,674
Students - Related & Extraordinary 11-000-216,217380,352462,935481,763
Guidance 11-000-218-XXX1,077,2691,126,9331,259,365
Child Study Teams 11-000-219-XXX1,395,0651,248,9031,567,866
Improvement of Instructional Services 11-000-221-XXX322,380534,352494,597
Educational Media Services - School Library 11-000-222-XXX841,362838,0781,130,688
Instructional Staff Training Services 11-000-223-XXX305,946373,207403,769
General Administration 11-000-230-XXX1,335,6251,392,6781,418,019
School Administration 11-000-240-XXX3,181,6263,353,2113,630,716
Central Svcs & Admin Info Technology 11-000-25X-XXX866,645997,133981,739
Operation and Maintenance of Plant Services 11-000-26X-XXX6,316,7387,101,5687,066,742
Student Transportation Services 11-000-270-XXX4,800,1055,479,0286,228,668
Personal Services - Employee Benefits 11-XXX-XXX-2XX8,522,8909,647,2829,750,274
Food Services 11-000-310-XXX261,319168,6160
Total Support Services Expenditures 33,285,76036,414,08738,611,192
TOTAL GENERAL CURRENT EXPENSE 59,727,21564,780,95971,260,871
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040200100
Equipment 12-XXX-XXX-73X1,134,6911,054,24858,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX17,391239,825106,000
TOTAL CAPITAL EXPENDITURES 1,152,0821,294,273164,100
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 60,879,29766,075,23271,424,971
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX138,18700
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX194,593194,5930
Support Services 20-212-200-XXX56,00056,0000
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 250,593250,5930
Instructional Supplement Aid:
Instruction 20-214-100-XXX271,418271,4180
TOTAL INSTRUCTIONAL SUPPLEMENT AID 271,418271,4180
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX28,64140,46534,395
Nonpublic Auxiliary Services 20-XXX-XXX-XXX292,449492,268418,428
Nonpublic Handicapped Services 20-XXX-XXX-XXX198,83000
Nonpublic Nursing Services 20-XXX-XXX-XXX51,68055,89347,509
Nonpublic Technology Initiative 20-XXX-XXX-XXX20,10228,96024,616
Other Special Projects 20-XXX-XXX-XXX5,53368,00657,806
Total State Projects 1,119,2461,207,603582,754
Federal Projects:
Title I 20-XXX-XXX-XXX584,628636,421540,958
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,379,6931,416,2901,203,846
Other Special Projects 20-XXX-XXX-XXX506,397287,291244,197
Total Federal Projects 2,470,7182,340,0021,989,001
TOTAL GRANTS AND ENTITLEMENTS 3,728,1513,547,6052,571,755
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX03,421,3507,180,313
Additional State School Building Aid-Ch.177 40-702-510-XXX3,431,96200
Total Additional State School Building Aid 3,431,96200
TOTAL REPAYMENT OF DEBT 3,431,9623,421,3507,180,313
Total Expenditures 68,039,41073,044,18781,177,039

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/06
Audited
Balance
6/30/07
Estimated
Balance
6/30/08
Estimated
Balance
6/30/09
Unreserved:
  General Operating Budget1,877,9872,596,8933,067,1651,305,192
  Repayment of Debt342,000,0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve20,37520,37520,57520,675
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve2,089,3822,160,027199,0270
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2005-06
Actual
2006-07
Actual
2007-08
Original
Budget
2007-08
Revised
Budget
2008-09
Proposed
Budget
Total Comparative Per Pupil Cost8,5508,6498,9659,3849,738
Total Classroom Instruction5,1905,3335,5485,8056,153
Classroom-Salaries and Benefits4,9535,0765,3355,5845,765
Classroom-General Supplies and Textbooks178188167175158
Classroom-Purchased Services and Other60694547231
Total Support Services9991,0071,0191,0651,155
Support Services-Salaries and Benefits9129389189521,044
Total Administrative Costs1,1161,0571,0891,1311,125
Administration-Salaries and Benefits828872871898904
Total Operations and Maintenance of Plant1,0521,0511,1181,1841,128
Operations & Maintenance of Plant-Salary & Ben.3534394042
Total Food Services Costs324327280
Total Extracurricular Costs156152158164170
Total Equipment Costs2341881691759
Employee Benefits as a % of Salaries24.324.926.526.524.3

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2008 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 2007-08 revised appropriations and the 2008-09 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. Xerox paper Monroe Township and Monroe Boe.
  • 2. Rock Salt Monroe Township and Monroe Boe.
  • 3. Asphalt for parking lots Monroe Township and Monroe Boe.
  • 4. Trash pickup Monroe Township and Monroe Boe.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy35,896,539 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)1,436,115,209 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1002.4996 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy38,763,923 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)1,436,115,209 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1002.6992 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy35,896,539 (G)
Estimated Equalized Valuation (as of 10/01/2007)2,851,700,740 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.2588 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy38,763,923 (J)
Estimated Equalized Valuation (as of 10/01/2007)2,851,700,740 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.3593 (L)