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User Friendly Budgets
2011-2012

MONMOUTH - MARLBORO TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time5,2525,0554,936
spacing
Pupils on Roll - Special Full-Time670689689
Private School Placements353333
spacing
Pupils Sent to Other Dists-Spec Ed Prog799
Pupils Received220

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,501,522 943,127
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 0 135,000 0
Withdrawal from Maint. Reserve 10-310 0 400,000 0
Transfers from Other Funds 10-5200 -647,450 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 62,027,882 63,824,547 63,521,724
Tuition 10-1300 169,363 50,000 50,000
Interest Earned on Maintenance Reserve 10-1XXX 53,802 300 0
Interest Earned on Capital Reserve Funds 10-1XXX 59 421 0
Other Restricted Miscellaneous Revenues 10-1XXX 14,092 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 324,697 1,929,144 375,620
SUBTOTAL  62,589,895 65,804,412 63,947,344
Revenues from State Sources:
Extraordinary Aid 10-3131 317,433 0 0
Other State Aids 10-3XXX 54,032 0 0
Categorical Special Education Aid 10-3132 3,313,866 2,015,737 3,241,327
Equalization Aid 10-3176 5,580,381 7,191,164 6,747,192
Categorical Security Aid 10-3177 283,460 0 0
Categorical Transportation Aid 10-3121 1,430,534 0 0
SUBTOTAL  10,979,706 9,206,901 9,988,519
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 5,500 5,500
Equalization Aid - ARRA ESF 16-4520 1,253,217 0 0
Equalization Aid - ARRA GSF 17-4521 48,514 0 0
Education Jobs Fund 18-4522 0 0 434,487
SUBTOTAL  1,301,731 5,500 439,987
Adjustment for Prior Year Encumbrances  0 1,375,200 0
Actual Revenues (Over)/Under Expenditures  1,653,116 0 0
TOTAL OPERATING BUDGET  75,876,998 78,428,535 75,318,977
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 3,491 11,000 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 255,014 248,463 248,463
TOTAL REVENUES FROM STATE SOURCES  255,014 248,463 248,463
Revenues from Federal Sources:
Title I 20-4411-4416 242,336 154,623 154,623
Title II 20-4451-4455 0 96,740 96,740
Title III 20-4491-4494 0 24,178 24,178
Title IV 20-4471-4474 0 8,409 8,409
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,224,176 1,142,692 1,142,692
Other 20-4XXX 800,277 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  2,266,789 1,426,642 1,426,642
TOTAL GRANTS AND ENTITLEMENTS  2,525,294 1,686,105 1,675,105
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1 0
Transfers from Other Funds 40-5200 2,033,165 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 3,978,195 4,106,153 4,108,601
TOTAL REVENUES FROM LOCAL SOURCES  3,978,195 4,106,153 4,108,601
Revenues from State Sources:
Debt Service Aid Type II 40-3160 819,127 705,687 715,053
TOTAL LOCAL REPAYMENT OF DEBT  6,830,487 4,811,841 4,823,654
Actual Revenues (Over)/Under Expenditures  -2,033,164 0 0
TOTAL REPAYMENT OF DEBT  4,797,323 4,811,841 4,823,654
TOTAL REVENUES/SOURCES  83,199,615 84,926,481 81,817,736
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  83,199,615 84,926,481 81,817,736

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX22,388,53121,793,58722,562,938
Special Education 11-2XX-100-XXX7,697,6268,238,6897,940,483
Basic Skills/Remedial 11-230-100-XXX755,866715,654685,498
Bilingual Education 11-240-100-XXX281,782260,360277,240
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX207,933199,182196,145
School Sponsored Athletics 11-402-100-XXX170,152181,557185,336
Other Instructional Programs 11-4XX-100-XXX1,089,0841,078,6361,054,485
Community Services Programs/Operations 11-800-330-XXX05,9380
Support Services:
Tuition 11-000-100-XXX2,108,2682,320,4932,323,895
Attendance and Social Work Services 11-000-211-XXX391,187431,960472,462
Health Services 11-000-213-XXX590,689627,809663,560
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2172,473,1082,509,9862,080,808
Guidance 11-000-218-XXX878,523933,123979,527
Child Study Teams 11-000-219-XXX1,406,5591,468,0051,454,347
Improvement of Instructional Services 11-000-221-XXX831,720779,345734,859
Educational Media Services - School Library 11-000-222-XXX677,407575,665608,373
Instructional Staff Training Services 11-000-223-XXX183,603192,463185,777
General Administration 11-000-230-XXX1,510,5561,682,4691,549,400
School Administration 11-000-240-XXX3,349,4703,730,2293,471,489
Central Svcs & Admin Info Technology 11-000-25X-XXX846,060967,0231,176,881
Interest Earned on Maintenance Reserve 10-60603000
Operation and Maintenance of Plant Services 11-000-26X-XXX6,507,5808,309,8626,924,807
Student Transportation Services 11-000-270-XXX4,899,4725,243,9854,555,440
Personal Services - Employee Benefits 11-XXX-XXX-2XX16,362,61215,976,72615,177,047
Total Support Services Expenditures 43,016,81445,749,14342,358,672
TOTAL GENERAL CURRENT EXPENSE 75,607,78878,223,04675,260,797
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60404210
Equipment 12-XXX-XXX-73X226,62270,06828,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX42,58800
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-9310135,0000
TOTAL CAPITAL EXPENDITURES 269,210205,48928,000
Transfer of Funds to Charter Schools 10-000-100-56X0030,180
OPERATING BUDGET GRAND TOTAL 75,876,99878,428,53575,318,977
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX3,49111,0000
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX31,84027,62327,623
Nonpublic Auxiliary Services 20-XXX-XXX-XXX63,726191,677191,677
Nonpublic Handicapped Services 20-XXX-XXX-XXX120,33900
Nonpublic Nursing Services 20-XXX-XXX-XXX39,10929,16329,163
Total State Projects 255,014248,463248,463
Federal Projects:
Title I 20-XXX-XXX-XXX242,336154,623154,623
Title II 20-XXX-XXX-XXX096,74096,740
Title III 20-XXX-XXX-XXX024,17824,178
Title IV 20-XXX-XXX-XXX08,4098,409
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,224,1761,142,6921,142,692
Other Special Projects 20-XXX-XXX-XXX800,27700
Total Federal Projects 2,266,7891,426,6421,426,642
TOTAL GRANTS AND ENTITLEMENTS 2,525,2941,686,1051,675,105
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX4,797,3234,811,8414,823,654
TOTAL REPAYMENT OF DEBT 4,797,3234,811,8414,823,654
Total Expenditures 83,199,61584,926,48181,817,736
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 83,199,61584,926,48181,817,736

 

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 Budget1,785,2573,388,5472,231,0251,541,025
  Repayment of Debt22,033,16600
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve1,787,1591,133,117998,538998,538
      Adult Education Programs0000
      Maintenance Reserve1,476,000797,487397,787397,787
      Legal Reserve2,483,753253,127253,1270
      Tuition Reserve0000
      Current Expense Emergency Reserve136,500000
  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 Cost10,94711,55211,90412,29312,154
Total Classroom Instruction7,2367,4557,4037,3647,573
Classroom-Salaries and Benefits6,9267,2277,2487,1987,406
Classroom-General Supplies and Textbooks300213139149149
Classroom-Purchased Services and Other1015161717
Total Support Services1,1481,6381,6561,7041,650
Support Services-Salaries and Benefits1,0331,5451,5541,6001,545
Total Administrative Costs1,1461,2151,2541,3911,362
Administration-Salaries and Benefits9691,0331,0651,1701,112
Legal Costs018172022
Total Operations and Maintenance of Plant1,1821,2071,3311,5711,356
Operations & Maintenance of Plant-Salary & Ben.434446499504514
Total Food Services Costs00000
Total Extracurricular Costs7983848587
Total Equipment Costs33385125
Employee Benefits as a % of Salaries32.733.533.232.831.8

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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
  • Shared with Township:
  • Snow plowing
  • Purchase of fuel
  • Will soon be entering an agreement for a cooperative for the purchase
  • of electric generation service
  • Education Data Services:
  • Classroom supplies
  • Art supplies
  • Home arts supplies
  • Library supplies
  • Technology supplies
  • Maintenance supplies
  • Athletic supplies
  • Copy paper
  • Monmouth-Ocean Educational Services Commission:
  • Non-public services
  • Special education transportation, specifically out of district
  • placements
  • Personnel - LDTC, Psychologist (when necessary)
  • Freehold Regional
  • Non-public transportation
  • Monmouth Ocean Counties Shared Services Insurance Fund
  • Workers compensation

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy63,521,724 (A)
Estimated Net Taxable Valuation (as of 01/18/2011)6,897,539,085 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1000.9209 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy67,630,325 (D)
Estimated Net Taxable Valuation (as of 01/18/2011)6,897,539,085 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1000.9805 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy63,521,724 (G)
Estimated Equalized Valuation (as of 10/01/2010)7,482,621,521 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.8489 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy67,630,325 (J)
Estimated Equalized Valuation (as of 10/01/2010)7,482,621,521 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.9038 (L)

 

Administrative Salaries
Employee Name: Christine Jelinsky 
Job TitleAsst Business Administrator 
Base Annual Salary83,470 
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 Days232 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 14 
  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: 
Allowances1,900 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other751 
  Retirement Plans
Contractual Post-Employment Benefits Amount12,750 
  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: Cindy S. Barr-Rague 
Job TitleBusiness Administrator Board Secretary 
Base Annual Salary158,168 
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 Days260 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 14 
  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: 
Allowances8,000 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,424 
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  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: Dr. David C. Abbott 
Job TitleSuperintendent 
Base Annual Salary188,914 
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 Contract06/30/2012 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 13 
  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: 
Allowances8,800 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,700 
  Retirement Plans
Contractual Post-Employment Benefits Amount48,759 
  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: Dr. Marc Gaswirth 
Job TitleAssistant Superintendent 
Base Annual Salary169,542 
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 Days260 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 14 
  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: 
Allowances7,700 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,526 
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  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: Thomas Enny 
Job TitleNetwork Administrator 
Base Annual Salary101,482 
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 Days232 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 14 
  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: 
Allowances1,900 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other913 
  Retirement Plans5,582 
Contractual Post-Employment Benefits Amount10,000 
  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