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User Friendly Budgets
2012-13

MIDDLESEX - MILLTOWN BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time627598601
spacing
Pupils on Roll - Special Full-Time536464
Private School Placements9810
spacing
Pupils Sent to Other Districts-Reg Prog273255268
Pupils Sent to Other Dists-Spec Ed Prog404144
Pupils Received161412

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 50,000 354,973
Withdrawal from Maint. Reserve 10-310 0 25,000 0
Withdrawal from Tuition Reserve-for Tuition adj. 10-311 0 65,423 0
Withdrawal from Tuition Reserve-Excess over adj. 10-311 0 9,577 100,000
Transfers from Other Funds 10-5200 46,292 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 12,409,782 12,488,395 12,488,395
Tuition 10-1300 43,075 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 47,381 70,500 274,512
SUBTOTAL  12,500,238 12,558,895 12,762,907
Revenues from State Sources:
Extraordinary Aid 10-3131 75,392 0 0
Other State Aids 10-3XXX 19,450 0 0
Categorical Special Education Aid 10-3132 527,377 527,377 560,707
Equalization Aid 10-3176 175,750 311,203 445,533
Categorical Security Aid 10-3177 0 0 15,497
Categorical Transportation Aid 10-3121 0 0 60,996
SUBTOTAL  797,969 838,580 1,082,733
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 944 0 0
SUBTOTAL  944 45,721 0
Adjustment for Prior Year Encumbrances  0 283,593 0
Actual Revenues (Over)/Under Expenditures  -179,744 0 0
TOTAL OPERATING BUDGET  13,165,699 13,876,789 14,300,613
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 1,000 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 108,157 86,495 87,362
TOTAL REVENUES FROM STATE SOURCES  108,157 86,495 87,362
Revenues from Federal Sources:
Title I 20-4411-4416 19,015 13,750 13,887
Title II 20-4451-4455 17,488 14,865 15,013
I.D.E.A. Part B (Handicapped) 20-4420-4429 293,967 202,780 204,808
TOTAL REVENUES FROM FEDERAL SOURCES  330,470 231,395 233,708
TOTAL GRANTS AND ENTITLEMENTS  439,627 317,890 321,070
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 917
Transfers from Other Funds 40-5200 557 0 0
Transfers from Capital Reserve 40-5210 100,382 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 583,036 754,081 684,206
Miscellaneous 40-1XXX 360 0 0
TOTAL REVENUES FROM LOCAL SOURCES  583,396 754,081 684,206
Revenues from State Sources:
Debt Service Aid Type II 40-3160 86,726 98,632 169,958
TOTAL LOCAL REPAYMENT OF DEBT  771,061 852,713 855,081
Actual Revenues (Over)/Under Expenditures  82,370 0 0
TOTAL REPAYMENT OF DEBT  853,431 852,713 855,081
TOTAL REVENUES/SOURCES  14,458,757 15,047,392 15,476,764
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Capital Reserve 40-5210 100,382 0 0
TOTAL REVENUES/SOURCES NET OF TRANSFERS  14,358,375 15,047,392 15,476,764

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,679,2982,918,8992,992,009
Special Education 11-2XX-100-XXX479,384579,766638,579
Basic Skills/Remedial 11-230-100-XXX100,121109,858119,904
Bilingual Education 11-240-100-XXX39,81644,50646,046
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX27,03444,20449,403
School Sponsored Athletics 11-402-100-XXX14,64221,82028,188
Support Services:
Tuition 11-000-100-XXX5,318,2595,153,9255,125,600
Attendance and Social Work Services 11-000-211-XXX4,56713,06413,521
Health Services 11-000-213-XXX134,011143,177147,437
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217175,830227,197201,971
Guidance 11-000-218-XXX212,459220,670231,812
Child Study Teams 11-000-219-XXX184,381205,860233,551
Improvement of Instructional Services 11-000-221-XXX92,155110,464128,216
Educational Media Services - School Library 11-000-222-XXX76,43587,01489,944
Instructional Staff Training Services 11-000-223-XXX5,6028,74051,075
General Administration 11-000-230-XXX232,082246,274244,618
School Administration 11-000-240-XXX247,260260,224278,613
Central Svcs & Admin Info Technology 11-000-25X-XXX164,436192,630173,377
Operation and Maintenance of Plant Services 11-000-26X-XXX775,268937,091941,963
Student Transportation Services 11-000-270-XXX539,941706,713727,565
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,494,6111,548,5551,691,926
Total Support Services Expenditures 9,657,29710,061,59810,281,189
TOTAL GENERAL CURRENT EXPENSE 12,997,59213,780,65114,155,318
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X18,86686,000108,800
Facilities Acquisition and Construction Services 12-000-4XX-XXX140,02941926,341
TOTAL CAPITAL EXPENDITURES 158,89586,419135,141
Transfer of Funds to Charter Schools 10-000-100-56X9,2129,71910,154
OPERATING BUDGET GRAND TOTAL 13,165,69913,876,78914,300,613
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX1,00000
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX9,2657,8757,954
Nonpublic Auxiliary Services 20-XXX-XXX-XXX53,44300
Nonpublic Handicapped Services 20-XXX-XXX-XXX34,47100
Nonpublic Nursing Services 20-XXX-XXX-XXX10,9789,3319,425
Other Special Projects 20-XXX-XXX-XXX069,28969,983
Total State Projects 108,15786,49587,362
Federal Projects:
Title I 20-XXX-XXX-XXX19,01513,75013,887
Title II 20-XXX-XXX-XXX17,48814,86515,013
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX293,967202,780204,808
Total Federal Projects 330,470231,395233,708
TOTAL GRANTS AND ENTITLEMENTS 439,627317,890321,070
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX853,431852,713855,081
TOTAL REPAYMENT OF DEBT 853,431852,713855,081
Total Expenditures 14,458,75715,047,39215,476,764
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 14,458,75715,047,39215,476,764

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/10
Audited
Balance
6/30/11
Estimated
Balance
6/30/12
Estimated
Balance
6/30/13
Unassigned:
  General Operating Budget471,107339,629459,530112,622
  Repayment of Debt83,2879179170
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve161,216208,597208,597208,597
      Adult Education Programs0000
      Maintenance Reserve100,000150,000125,000125,000
      Legal Reserve34,44842,5138,0650
      Tuition Reserve175,000175,000100,0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2009-10
Actual
2010-11
Actual
2011-12
Original
Budget
2011-12
Revised
Budget
2012-13
Proposed
Budget
Total Budgetary Comparative Per Pupil Cost11,60810,66611,27611,98212,503
Total Classroom Instruction7,0026,3176,5496,9797,314
Classroom-Salaries and Benefits6,5235,7876,0546,2736,778
Classroom-General Supplies and Textbooks332309263433320
Classroom-Purchased Services and Other148221232273217
Total Support Services1,7971,6801,8471,9112,056
Support Services-Salaries and Benefits1,5881,4871,5611,6131,709
Total Administrative Costs1,2191,1961,2471,2981,292
Administration-Salaries and Benefits9449799981,0401,031
Legal Costs065273838
Total Operations and Maintenance of Plant1,3421,3491,4631,6161,645
Operations & Maintenance of Plant-Salary & Ben.925793826858962
Board Contribution to Food Services00000
Total Extracurricular Costs11779120124142
Total Equipment Costs6628127130164
Employee Benefits as a % of Salaries25.231.629.730.130.8

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2012 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 2011-12 revised appropriations and 2012-13 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
  • Milltown Borough Use of Facilities, Field Maintenance, Snow Removal
  • East Brunswick Township - Fuel for vehicles
  • East Brunswick Board of Ed - Special Education services
  • Educational Data Services - cooperative purchasing
  • MRESC- cooperative purchasing, coordinated transportation, non-public
  • and special education services
  • Spotswood Board of Ed - Milltown high school education
  • Alliance for Competitive Telecommunications (ACT)- telecom services
  • South Jersey Technical Professionals- tech equip and services
  • Middlesex Northern Alliance - banking services

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy12,488,395 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)458,522,511 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1002.7236 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy13,172,601 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)458,522,511 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1002.8728 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy12,488,395 (G)
Estimated Equalized Valuation (as of 10/01/2011)936,092,867 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1001.3341 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy13,172,601 (J)
Estimated Equalized Valuation (as of 10/01/2011)936,092,867 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1001.4072 (L)

 

Administrative Salaries
Employee Name: Dr. Linda Madison 
Job TitlePrincipal 
Base Annual Salary83,239 
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 DaysHolidays 
Benefits: 
Allowances4,630 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other9,990 
  Retirement Plans
Contractual Post-Employment Benefits Amount74,020 
  Description of: 
   Buyback of Sick Days at the End of ContractValue of accum.unused sick days 
   Buyback of Vacation Days at the End of Contractn/a 
   Buyback of Personal Days at the End of Contractn/a 
   Other Contractual Post-Employment Benefitsn/a n/a n/a 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cashn/a 
   Annual Option to Buy Back Vacation Time in Cashn/a 
   Annual Option to Buy Back Personal Time in Cashn/a 
   All Other In-Kind or Other Remuneration 
Additional Commentsn/a n/a n/a n/a n/a 
Employee Name: Vincent S. Marasco 
Job TitleBusiness Administrator Board Secretary 
Base Annual Salary47,500 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract01/02/2012 
  Ending Date of Contract06/30/2012 
  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 DaysHolidays 
Benefits: 
Allowances3,700 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,749 
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contractn/a 
   Buyback of Vacation Days at the End of Contractn/a 
   Buyback of Personal Days at the End of Contractn/a 
   Other Contractual Post-Employment Benefitsn/a n/a n/a 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cashn/a 
   Annual Option to Buy Back Vacation Time in Cashn/a 
   Annual Option to Buy Back Personal Time in Cashn/a 
   All Other In-Kind or Other Remuneration 
Additional Commentsn/a n/a n/a n/a n/a