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User Friendly Budgets
2009

GLOUCESTER - MONROE TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time5,1145,1995,349
Pupils on Roll Regular Shared-Time100
spacing
Pupils on Roll - Special Full-Time923916932
Pupils on Roll - Special Shared-Time322
Private School Placements403941
spacing
Pupils Sent to Other Districts-Reg Prog388
Pupils Sent to Other Dists-Spec Ed Prog504840
Pupils Received152223
Pupils in State Facilities866

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,961,000 0
Revenues from Local Sources:
Local Tax Levy 10-1210 36,318,539 35,896,539 38,718,544
Tuition 10-1300 121,298 90,572 121,023
Interest Earned on Capital Reserve Funds 10-1XXX 0 100 100
Other Restricted Miscellaneous Revenues 10-1XXX 308,201 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 0 350,000 156,000
SUBTOTAL  36,748,038 36,337,211 38,995,667
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 18,481,266 0 0
Transportation Aid 10-3120 1,452,321 0 0
Special Education Aid 10-3130 3,856,530 0 0
Bilingual Education 10-3140 23,396 0 0
Extraordinary Aid 10-3131 80,752 133,228 133,228
Consolidated Aid 10-3195 2,112,789 0 0
Other State Aids 10-3XXX 532,802 0 0
Categorical Special Education Aid 10-3132 0 3,011,970 3,125,293
Equalization Aid 10-3176 0 27,780,593 28,724,127
Categorical Security Aid 10-3177 0 720,544 806,045
Categorical Transportation Aid 10-3121 0 1,490,997 1,998,844
SUBTOTAL  26,539,856 33,137,332 34,787,537
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 0 80,512
SUBTOTAL  0 0 80,512
Adjustment for Prior Year Encumbrances  0 339,111 0
Actual Revenues (Over)/Under Expenditures  1,445,116 0 0
TOTAL OPERATING BUDGET  64,733,010 71,774,654 73,863,716
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 1,950 0 0
Revenues from State Sources:
Demonstrably Effective Program Aid 20-3212 250,593 0 0
Instructional Supplement Aid 20-3214 271,418 0 0
Other Restricted Entitlements 20-32XX 1,118,902 826,812 602,788
TOTAL REVENUES FROM STATE SOURCES  1,640,913 826,812 602,788
Revenues from Federal Sources:
Title I 20-4411-4416 693,326 679,248 487,608
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,566,842 1,764,115 1,232,158
Vocational Education 20-4430 44,688 0 0
Other 20-4XXX 399,154 322,371 228,653
TOTAL REVENUES FROM FEDERAL SOURCES  2,704,010 2,765,734 1,948,419
TOTAL GRANTS AND ENTITLEMENTS  4,346,873 3,592,546 2,551,207
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 2,000,000 283,702
Revenues from Local Sources:
Local Tax Levy 40-1210 2,446,057 2,867,384 3,482,288
Miscellaneous 40-1XXX 1,643,347 0 0
TOTAL REVENUES FROM LOCAL SOURCES  4,089,404 2,867,384 3,482,288
Revenues from State Sources:
Debt Service Aid Type II 40-3160 975,289 2,312,929 1,646,275
TOTAL LOCAL REPAYMENT OF DEBT  5,064,693 7,180,313 5,412,265
Actual Revenues (Over)/Under Expenditures  -1,643,348 0 0
TOTAL REPAYMENT OF DEBT  3,421,345 7,180,313 5,412,265
TOTAL REVENUES/SOURCES  72,501,228 82,547,513 81,827,188

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX20,626,71222,954,24722,136,299
Special Education 11-2XX-100-XXX6,646,8267,056,6587,328,124
Basic Skills/Remedial 11-230-100-XXX693,6231,255,3181,013,288
Bilingual Education 11-240-100-XXX141,466145,010212,763
Vocational Programs - Local 11-3XX-100-XXX80,46391,21494,394
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX270,490328,285301,612
School Sponsored Athletics 11-402-100-XXX545,667625,121466,855
Other Instructional Programs 11-4XX-100-XXX33,84441,15640,000
Support Services:
Tuition 11-000-100-XXX3,126,3383,538,6983,920,644
Attendance and Social Work Services 11-000-211-XXX27,66052,80032,900
Health Services 11-000-213-XXX545,846615,047579,107
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217484,165526,513710,552
Guidance 11-000-218-XXX1,075,5421,260,6181,173,276
Child Study Teams 11-000-219-XXX1,259,2181,627,0761,535,424
Improvement of Instructional Services 11-000-221-XXX454,415492,8221,106,171
Educational Media Services - School Library 11-000-222-XXX934,7391,103,9111,008,085
Instructional Staff Training Services 11-000-223-XXX327,191394,502392,730
General Administration 11-000-230-XXX1,503,3601,258,6291,286,281
School Administration 11-000-240-XXX3,159,8593,638,2413,467,601
Central Svcs & Admin Info Technology 11-000-25X-XXX924,9391,144,0951,211,297
Operation and Maintenance of Plant Services 11-000-26X-XXX7,138,6727,171,8318,391,299
Student Transportation Services 11-000-270-XXX5,466,9175,845,4866,032,497
Personal Services - Employee Benefits 11-XXX-XXX-2XX8,958,53010,393,89611,246,417
Food Services 11-000-310-XXX147,64300
Total Support Services Expenditures 35,535,03439,064,16542,094,281
TOTAL GENERAL CURRENT EXPENSE 64,574,12571,561,17473,687,616
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040100100
Equipment 12-XXX-XXX-73X0012,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX158,885213,380164,000
TOTAL CAPITAL EXPENDITURES 158,885213,480176,100
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 64,733,01071,774,65473,863,716
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX1,95000
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX194,59300
Support Services 20-212-200-XXX56,00000
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 250,59300
Instructional Supplement Aid:
Instruction 20-214-100-XXX271,41800
TOTAL INSTRUCTIONAL SUPPLEMENT AID 271,41800
Other State Projects:
Instruction 20-217-100-XXX430,70000
Support Services 20-217-200-XXX96,69600
TOTAL TARA USED TO SUPPORT PROGRAMS 527,39600
Nonpublic Textbooks 20-XXX-XXX-XXX29,85840,83334,708
Nonpublic Auxiliary Services 20-XXX-XXX-XXX285,3740289,236
Nonpublic Handicapped Services 20-XXX-XXX-XXX169,3030179,359
Nonpublic Nursing Services 20-XXX-XXX-XXX51,30755,12146,853
Nonpublic Technology Initiative 20-XXX-XXX-XXX26,430023,712
Vocational Education 20-XXX-XXX-XXX034,02328,920
Other Special Projects 20-XXX-XXX-XXX29,234696,8350
Total State Projects 1,640,913826,812602,788
Federal Projects:
Title I 20-XXX-XXX-XXX693,326679,248487,608
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,566,8421,764,1151,232,158
Vocational Education 20-XXX-XXX-XXX44,68800
Other Special Projects 20-XXX-XXX-XXX399,154322,371228,653
Total Federal Projects 2,704,0102,765,7341,948,419
TOTAL GRANTS AND ENTITLEMENTS 4,346,8733,592,5462,551,207
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX3,421,3457,180,3135,412,265
TOTAL REPAYMENT OF DEBT 3,421,3457,180,3135,412,265
Total Expenditures 72,501,22882,547,51381,827,188

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/07
Audited
Balance
6/30/08
Estimated
Balance
6/30/09
Estimated
Balance
6/30/10
Unreserved:
  General Operating Budget1,926,7511,227,775618,837618,837
  Repayment of Debt41,643,352283,7020
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve20,37520,37520,47520,575
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve2,160,0271,352,06200
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2006-07
Actual
2007-08
Actual
2008-09
Original
Budget
2008-09
Revised
Budget
2009-10
Proposed
Budget
Total Comparative Per Pupil Cost8,6499,6019,73810,16210,132
Total Classroom Instruction5,3335,9916,1546,3906,203
Classroom-Salaries and Benefits5,0765,6375,7656,0275,796
Classroom-General Supplies and Textbooks188151158128168
Classroom-Purchased Services and Other69204231235240
Total Support Services1,0071,0721,1551,2241,278
Support Services-Salaries and Benefits9389811,0441,1291,059
Total Administrative Costs1,0571,1251,1251,1761,148
Administration-Salaries and Benefits872903904944949
Total Operations and Maintenance of Plant1,0511,2201,1281,1821,350
Operations & Maintenance of Plant-Salary & Ben.3435424363
Total Food Services Costs4325000
Total Extracurricular Costs152161170183145
Total Equipment Costs1880902
Employee Benefits as a % of Salaries24.924.624.325.728.8

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2009 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 2008-09 revised appropriations and 2009-10 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 the Township of Monroe
  • 2. Three police officers shared with the 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. Asphalt Maintenance
  • 9. Gloucester County College Teacher In-service
  • 10. Countywide Nursing In-service
  • 11. Countywide Staff training
  • 12. Transportation-Clayton, Folsom, Washington Township, BHPike Regional,
  • Franklin Township
  • 13. Trash collection with Township of Monroe

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy38,718,544 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)2,852,405,792 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.3574 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy42,200,832 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)2,852,405,792 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.4795 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy38,718,544 (G)
Estimated Equalized Valuation (as of 10/01/2008)3,069,649,506 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.2613 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy42,200,832 (J)
Estimated Equalized Valuation (as of 10/01/2008)3,069,649,506 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.3748 (L)