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User Friendly Budgets
2010

MIDDLESEX - MILLTOWN BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time627622611
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Pupils on Roll - Special Full-Time595751
Private School Placements978
spacing
Pupils Sent to Other Districts-Reg Prog241261272
Pupils Sent to Other Dists-Spec Ed Prog353640
Pupils Received0170
Pupils in State Facilities010

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 363,962 200,000
Withdrawal from Cap Res-for Local Share 10-307 0 0 56,420
Withdrawal from Tuition Reserve-for Tuition adj. 10-311 0 0 100,000
Revenues from Local Sources:
Local Tax Levy 10-1210 11,188,516 11,732,690 12,409,782
Tuition 10-1300 22,591 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 1,463 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 36,278 72,000 69,000
SUBTOTAL  11,248,848 11,804,690 12,478,782
Revenues from State Sources:
Extraordinary Aid 10-3131 82,218 0 32,071
Other State Aids 10-3XXX 8,769 0 0
Categorical Special Education Aid 10-3132 508,193 519,734 213,731
Equalization Aid 10-3176 526,316 416,526 489,396
Categorical Security Aid 10-3177 71,330 71,158 0
Categorical Transportation Aid 10-3121 247,617 279,832 0
SUBTOTAL  1,444,443 1,287,250 735,198
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 2,092 0
Equalization Aid - ARRA ESF 16-4520 0 88,889 0
Equalization Aid - ARRA GSF 17-4521 0 3,441 0
SUBTOTAL  0 94,422 0
Adjustment for Prior Year Encumbrances  0 35,569 0
Actual Revenues (Over)/Under Expenditures  494,780 0 0
TOTAL OPERATING BUDGET  13,188,071 13,585,893 13,570,400
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 85,567 108,407 92,146
TOTAL REVENUES FROM STATE SOURCES  85,567 108,407 92,146
Revenues from Federal Sources:
Title I 20-4411-4416 19,273 18,863 16,034
I.D.E.A. Part B (Handicapped) 20-4420-4429 201,709 235,872 200,491
Other 20-4XXX 19,675 18,062 13,908
TOTAL REVENUES FROM FEDERAL SOURCES  240,657 272,797 230,433
TOTAL GRANTS AND ENTITLEMENTS  326,224 381,204 322,579
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 62,467 127,249
Transfers from Other Funds 40-5200 61,578 50,000 0
Transfers from Capital Reserve 40-5210 0 0 56,420
Revenues from Local Sources:
Local Tax Levy 40-1210 725,392 633,753 583,036
Miscellaneous 40-1XXX 2,505 0 0
TOTAL REVENUES FROM LOCAL SOURCES  727,897 633,753 583,036
Revenues from State Sources:
Debt Service Aid Type II 40-3160 3,645 212,901 86,726
TOTAL LOCAL REPAYMENT OF DEBT  793,120 959,121 853,431
Actual Revenues (Over)/Under Expenditures  -7,249 0 0
TOTAL REPAYMENT OF DEBT  785,871 959,121 853,431
TOTAL REVENUES/SOURCES  14,300,166 14,926,218 14,746,410
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Capital Reserve 40-5210 0 0 56,420
TOTAL REVENUES/SOURCES NET OF TRANSFERS  14,300,166 14,926,218 14,689,990

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX3,166,2213,288,5762,677,612
Special Education 11-2XX-100-XXX446,874487,696474,571
Basic Skills/Remedial 11-230-100-XXX148,876108,85799,112
Bilingual Education 11-240-100-XXX17,16445,44943,939
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX58,11471,58725,856
School Sponsored Athletics 11-402-100-XXX24,77324,69514,886
Support Services:
Tuition 11-000-100-XXX4,440,1694,593,9965,559,747
Attendance and Social Work Services 11-000-211-XXX04,5674,567
Health Services 11-000-213-XXX127,345133,087135,310
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217185,906187,299196,602
Guidance 11-000-218-XXX255,117219,328212,990
Child Study Teams 11-000-219-XXX239,603274,765218,205
Improvement of Instructional Services 11-000-221-XXX122,431174,09890,362
Educational Media Services - School Library 11-000-222-XXX145,010120,23582,798
Instructional Staff Training Services 11-000-223-XXX24,9306,9354,740
General Administration 11-000-230-XXX285,561291,114256,187
School Administration 11-000-240-XXX250,463255,828247,856
Central Svcs & Admin Info Technology 11-000-25X-XXX282,657164,842160,794
Operation and Maintenance of Plant Services 11-000-26X-XXX802,323883,892828,189
Student Transportation Services 11-000-270-XXX637,578672,440690,138
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,301,7401,450,8281,420,804
Food Services 11-000-310-XXX5,28200
Total Support Services Expenditures 9,106,1159,433,25410,109,289
TOTAL GENERAL CURRENT EXPENSE 12,968,13713,460,11413,445,265
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X127,44128,00010,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX73,75877,17039,647
Capital Reserve-Transfer to Repayment of Debt 12-000-4XX-9330056,420
TOTAL CAPITAL EXPENDITURES 201,199105,170106,067
Transfer of Funds to Charter Schools 10-000-100-56X18,73520,60919,068
OPERATING BUDGET GRAND TOTAL 13,188,07113,585,89313,570,400
SPECIAL GRANTS AND ENTITLEMENTS
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX9,49411,2629,573
Nonpublic Auxiliary Services 20-XXX-XXX-XXX29,37400
Nonpublic Handicapped Services 20-XXX-XXX-XXX30,15100
Nonpublic Nursing Services 20-XXX-XXX-XXX9,90813,35611,353
Nonpublic Technology Initiative 20-XXX-XXX-XXX6,6405,6444,797
Other Special Projects 20-XXX-XXX-XXX078,14566,423
Total State Projects 85,567108,40792,146
Federal Projects:
Title I 20-XXX-XXX-XXX19,27318,86316,034
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX201,709235,872200,491
Other Special Projects 20-XXX-XXX-XXX19,67518,06213,908
Total Federal Projects 240,657272,797230,433
TOTAL GRANTS AND ENTITLEMENTS 326,224381,204322,579
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX785,871959,121853,431
TOTAL REPAYMENT OF DEBT 785,871959,121853,431
Total Expenditures 14,300,16614,926,21814,746,410
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 14,300,16614,926,21814,689,990

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/08
Audited
Balance
6/30/09
Estimated
Balance
6/30/10
Estimated
Balance
6/30/11
Unassigned:
  General Operating Budget482,406259,083459,083259,083
  Repayment of Debt182,467189,716127,2490
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve78,983160,447160,447104,027
      Adult Education Programs0000
      Maintenance Reserve50,00050,00050,00050,000
      Legal Reserve433,752363,96200
      Tuition Reserve50,000100,000100,0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2007-08
Actual
2008-09
Actual
2009-10
Original
Budget
2009-10
Revised
Budget
2010-11
Proposed
Budget
Total Comparative Per Pupil Cost10,87911,44412,35812,09810,901
Total Classroom Instruction6,3686,6117,3397,1076,330
Classroom-Salaries and Benefits5,7916,0286,7436,5245,850
Classroom-General Supplies and Textbooks431412395385293
Classroom-Purchased Services and Other147172200199188
Total Support Services1,6891,8831,9591,9821,776
Support Services-Salaries and Benefits1,4591,5311,6031,6411,503
Total Administrative Costs1,3061,3771,2761,2321,231
Administration-Salaries and Benefits9521,064987932983
Legal Costs00384333
Total Operations and Maintenance of Plant1,3241,3261,4771,4791,437
Operations & Maintenance of Plant-Salary & Ben.822865866868796
Total Food Services Costs08000
Total Extracurricular Costs11913817216577
Total Equipment Costs107185154115
Employee Benefits as a % of Salaries22.7232524.929.6

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2010 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 2009-10 revised appropriations and 2010-11 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
  • Township of East Brunswick - Gasoline
  • Borough of Milltown - Snow Removal
  • Middlesex Regional Educational Services Commission - Transportation
  • MRESC - Purchasing Cooperative, Non-Public Special Education Services
  • Alliance for Competitive Telecommunications
  • Spotswood Board of Education - 9-12 education
  • South Jersey Technical Partnership - Technical Services
  • Educational Data Services Cooperative Purchasing

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy12,409,782 (A)
Estimated Net Taxable Valuation (as of 01/15/2010)461,722,400 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1002.6877 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy12,992,818 (D)
Estimated Net Taxable Valuation (as of 01/15/2010)461,722,400 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1002.8140 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy12,409,782 (G)
Estimated Equalized Valuation (as of 10/01/2009)1,030,088,192 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1001.2047 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy12,992,818 (J)
Estimated Equalized Valuation (as of 10/01/2009)1,030,088,192 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1001.2613 (L)

 

Administrative Salaries
Employee Name: 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 Days 
Benefits: 
Allowances3,640 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,892 
  Retirement Plans
Contractual Post-Employment Benefits Amount17,816 
  Description of: 
   Buyback of Sick Days at the End of Contract1/260th per day at retire-100 day max 
   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 Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days12 
  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: 
Allowances3,550 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other3,188 
  Retirement Plans
Contractual Post-Employment Benefits Amount4,385 
  Description of: 
   Buyback of Sick Days at the End of Contract1/260th/day at retirment $15000 max 
   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