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User Friendly Budgets
2011-2012

SOMERSET - MANVILLE BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time1,0411,0341,051
Pupils on Roll Regular Shared-Time251717
spacing
Pupils on Roll - Special Full-Time245253253
Pupils on Roll - Special Shared-Time1388
Private School Placements477
spacing
Pupils Sent to Other Districts-Reg Prog011
Pupils Sent to Other Dists-Spec Ed Prog798
Pupils Received100
Pupils in State Facilities210

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 250,000 1,032,000
Withdrawal from Cap Res-for Local Share 10-307 0 1,040,300 0
Revenues from Local Sources:
Local Tax Levy 10-1210 12,484,467 12,803,846 13,059,923
Interest Earned on Capital Reserve Funds 10-1XXX 2,785 3,000 3,000
Unrestricted Miscellaneous Revenues 10-1XXX 51,825 110,000 110,000
SUBTOTAL  12,539,077 12,916,846 13,172,923
Revenues from State Sources:
Extraordinary Aid 10-3131 24,719 0 0
Categorical Special Education Aid 10-3132 768,573 244,747 764,591
Equalization Aid 10-3176 2,979,071 4,232,896 3,894,278
Categorical Security Aid 10-3177 273,780 0 0
Categorical Transportation Aid 10-3121 78,851 0 0
SUBTOTAL  4,124,994 4,477,643 4,658,869
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 41,523 23,312 23,312
Equalization Aid - ARRA ESF 16-4520 744,412 0 0
Equalization Aid - ARRA GSF 17-4521 28,817 0 0
Education Jobs Fund 18-4522 0 0 178,387
SUBTOTAL  814,752 23,312 201,699
Actual Revenues (Over)/Under Expenditures  224,211 0 0
TOTAL OPERATING BUDGET  17,703,034 18,708,101 19,065,491
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 14,953 22,000 22,000
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 77,295 116,325 116,325
TOTAL REVENUES FROM STATE SOURCES  77,295 116,325 116,325
Revenues from Federal Sources:
Title I 20-4411-4416 255,629 137,008 137,008
Title VI 20-4417-4418 0 6,087 6,087
I.D.E.A. Part B (Handicapped) 20-4420-4429 601,124 254,465 254,465
Other 20-4XXX 68,035 80,518 80,518
TOTAL REVENUES FROM FEDERAL SOURCES  924,788 478,078 478,078
TOTAL GRANTS AND ENTITLEMENTS  1,017,036 616,403 616,403
REPAYMENT OF DEBT
Transfers from Other Funds 40-5200 32 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 195,011 199,456 197,282
TOTAL REVENUES FROM LOCAL SOURCES  195,011 199,456 197,282
Revenues from State Sources:
Debt Service Aid Type II 40-3160 18,891 15,333 14,608
TOTAL LOCAL REPAYMENT OF DEBT  213,934 214,789 211,890
Actual Revenues (Over)/Under Expenditures  3,555 0 0
TOTAL REPAYMENT OF DEBT  217,489 214,789 211,890
TOTAL REVENUES/SOURCES  18,937,559 19,539,293 19,893,784
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  18,937,559 19,539,293 19,893,784

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX5,565,0415,083,1905,094,331
Special Education 11-2XX-100-XXX1,511,4711,689,3151,735,576
Basic Skills/Remedial 11-230-100-XXX106,532184,212116,246
Bilingual Education 11-240-100-XXX186,735126,740151,756
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX123,372137,310124,430
School Sponsored Athletics 11-402-100-XXX270,668304,526275,247
Support Services:
Tuition 11-000-100-XXX635,074754,000754,000
Attendance and Social Work Services 11-000-211-XXX1,5751,8201,856
Health Services 11-000-213-XXX256,841263,277268,460
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217202,533210,791217,701
Guidance 11-000-218-XXX411,636451,907500,209
Child Study Teams 11-000-219-XXX497,638641,261579,147
Improvement of Instructional Services 11-000-221-XXX19,925229,173229,155
Educational Media Services - School Library 11-000-222-XXX165,873392,330357,868
Instructional Staff Training Services 11-000-223-XXX28,91836,62560,860
General Administration 11-000-230-XXX318,531457,568481,374
School Administration 11-000-240-XXX833,124718,624651,632
Central Svcs & Admin Info Technology 11-000-25X-XXX363,108410,896415,229
Operation and Maintenance of Plant Services 11-000-26X-XXX2,321,0712,201,2792,191,285
Student Transportation Services 11-000-270-XXX304,770570,350569,500
Personal Services - Employee Benefits 11-XXX-XXX-2XX3,073,5132,787,7043,493,661
Total Support Services Expenditures 9,434,13010,127,60510,771,937
TOTAL GENERAL CURRENT EXPENSE 17,197,94917,652,89818,269,523
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604482,00000
Interest Earned on Capital Reserve 10-6042,7853,0003,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX17,9009,403790,468
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-93101,040,3000
TOTAL CAPITAL EXPENDITURES 502,6851,052,703793,468
Summer School:
Instruction 13-422-100-XXX2,4002,5002,500
Total Summer School 2,4002,5002,500
TOTAL SPECIAL SCHOOLS 2,4002,5002,500
OPERATING BUDGET GRAND TOTAL 17,703,03418,708,10119,065,491
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX14,95322,00022,000
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX8,91916,28316,283
Nonpublic Auxiliary Services 20-XXX-XXX-XXX062,79762,797
Nonpublic Handicapped Services 20-XXX-XXX-XXX014,20514,205
Nonpublic Nursing Services 20-XXX-XXX-XXX10,5768,0408,040
Nonpublic Technology Initiative 20-XXX-XXX-XXX015,00015,000
Other Special Projects 20-XXX-XXX-XXX57,80000
Total State Projects 77,295116,325116,325
Federal Projects:
Title I 20-XXX-XXX-XXX255,629137,008137,008
Title VI 20-XXX-XXX-XXX06,0876,087
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX601,124254,465254,465
Other Special Projects 20-XXX-XXX-XXX68,03580,51880,518
Total Federal Projects 924,788478,078478,078
TOTAL GRANTS AND ENTITLEMENTS 1,017,036616,403616,403
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX217,489214,789211,890
TOTAL REPAYMENT OF DEBT 217,489214,789211,890
Total Expenditures 18,937,55919,539,29319,893,784
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 18,937,55919,539,29319,893,784

 

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 Budget477,0571,484,9671,256,591374,162
  Repayment of Debt5,2441,68900
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve1,236,281694,663139,363142,363
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve149,571149,571149,5710
      Tuition Reserve0000
      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 Cost11,72011,86312,62912,70213,001
Total Classroom Instruction6,5017,1176,6886,7276,976
Classroom-Salaries and Benefits6,2556,8256,3526,3886,715
Classroom-General Supplies and Textbooks178159159160121
Classroom-Purchased Services and Other68133178179140
Total Support Services1,5301,5172,0722,0842,141
Support Services-Salaries and Benefits1,4471,4041,8441,8541,944
Total Administrative Costs1,5991,4211,4461,4541,448
Administration-Salaries and Benefits1,3021,2081,1601,1661,154
Legal Costs0117723
Total Operations and Maintenance of Plant1,7612,0131,8911,9021,923
Operations & Maintenance of Plant-Salary & Ben.1,0691,0981,0331,0391,096
Total Food Services Costs00000
Total Extracurricular Costs329364404407383
Total Equipment Costs240000
Employee Benefits as a % of Salaries2627.724.924.930.9

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
  • The Manville School District provides a variety of shared services
  • which include the following:
  • A current shared services agreement with the Borough of Manville
  • for snow removal, grounds care and custodial services being shared
  • between the town and school district.
  • Utilization of Somerset County Ed Services for transportation.
  • Particiapte in the ACES energy program and are part of the Somerset
  • County Improvement Authority Solar Energy Initiative.
  • Participate in Diploma JIF Insurance Funds for liability, auto and
  • workers compensation insurance.
  • Member of Educational Data services and Middlesex county ed services
  • purchasing cooperative.

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy12,931,885 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)1,159,805,394 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1001.1150 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy13,130,255 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)1,159,805,394 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1001.1321 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy12,931,885 (G)
Estimated Equalized Valuation (as of 10/01/2010)1,096,814,669 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1001.1790 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy13,130,255 (J)
Estimated Equalized Valuation (as of 10/01/2010)1,096,814,669 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1001.1971 (L)

 

Administrative Salaries
Employee Name: Dr. Barbara Popp 
Job TitleCoordinator/Dir./Mgr./Supvr. Director of Curriculum & Inst 
Base Annual Salary114,318 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract09/01/1995 
  Ending Date of Contract 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 22 
  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 15 
  Description of Other Contracted Non-working DaysHolidays approved by BOE 
Benefits: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  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: Dr. Johanna Ruberto 
Job TitleSuperintendent Principal 
Base Annual Salary153,000 
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 Contract 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 22 
  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 15 
  Description of Other Contracted Non-working DaysHolidays approved by BOE 
Benefits: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  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: Keith Gardner 
Job TitleCoordinator/Dir./Mgr./Supvr. Supervisor Buildings & Grounds 
Base Annual Salary80,350 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract12/01/1996 
  Ending Date of Contract 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 22 
  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 15 
  Description of Other Contracted Non-working DaysHolidays Approved by BOE 
Benefits: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  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: Kimberly A. Clelland 
Job TitleBusiness Administrator 
Base Annual Salary127,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract02/15/2010 
  Ending Date of Contract 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 22 
  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 15 
  Description of Other Contracted Non-working DaysHolidays Approved by BOE 
Benefits: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  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