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User Friendly Budgets
2012-13

SOMERSET - MANVILLE BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time1,0341,0681,068
Pupils on Roll Regular Shared-Time1788
spacing
Pupils on Roll - Special Full-Time253220220
Pupils on Roll - Special Shared-Time877
Private School Placements768
spacing
Pupils Sent to Other Districts-Reg Prog100
Pupils Sent to Other Dists-Spec Ed Prog997
Pupils in State Facilities101

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,032,000 250,000
Withdrawal from Cap Res-for Local Share 10-307 0 0 160,000
Revenues from Local Sources:
Local Tax Levy 10-1210 12,803,846 13,059,923 13,321,121
Interest Earned on Capital Reserve Funds 10-1XXX 1,860 3,000 3,000
Unrestricted Miscellaneous Revenues 10-1XXX 153,353 110,000 100,000
SUBTOTAL  12,959,059 13,172,923 13,424,121
Revenues from State Sources:
Extraordinary Aid 10-3131 22,470 0 0
Categorical Special Education Aid 10-3132 764,591 764,591 813,327
Equalization Aid 10-3176 3,713,052 3,894,278 4,275,164
Categorical Security Aid 10-3177 0 0 60,489
Categorical Transportation Aid 10-3121 0 0 14,941
SUBTOTAL  4,500,113 4,658,869 5,163,921
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 26,027 23,312 25,440
SUBTOTAL  26,027 201,699 25,440
Adjustment for Prior Year Encumbrances  0 701,209 0
Actual Revenues (Over)/Under Expenditures  44,153 0 0
TOTAL OPERATING BUDGET  17,529,352 19,766,700 19,023,482
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 34,676 22,000 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 52,826 116,325 93,600
TOTAL REVENUES FROM STATE SOURCES  52,826 116,325 93,600
Revenues from Federal Sources:
Title I 20-4411-4416 341,473 137,008 250,000
Title II 20-4451-4455 60,156 0 50,000
Title III 20-4491-4494 9,040 0 5,000
Title IV 20-4471-4474 4,795 0 0
Title VI 20-4417-4418 0 6,087 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 442,081 254,465 300,000
Other 20-4XXX 0 80,518 0
TOTAL REVENUES FROM FEDERAL SOURCES  857,599 478,078 605,000
TOTAL GRANTS AND ENTITLEMENTS  945,101 616,403 698,600
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 199,456 197,282 193,235
Miscellaneous 40-1XXX 12 0 0
TOTAL REVENUES FROM LOCAL SOURCES  199,468 197,282 193,235
Revenues from State Sources:
Debt Service Aid Type II 40-3160 15,333 14,608 13,554
TOTAL LOCAL REPAYMENT OF DEBT  214,801 211,890 206,789
Actual Revenues (Over)/Under Expenditures  -12 0 0
TOTAL REPAYMENT OF DEBT  214,789 211,890 206,789
TOTAL REVENUES/SOURCES  18,689,242 20,594,993 19,928,871
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  18,689,242 20,594,993 19,928,871

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX4,859,4485,355,4455,134,108
Special Education 11-2XX-100-XXX1,611,1491,794,1761,804,929
Basic Skills/Remedial 11-230-100-XXX104,316126,246108,746
Bilingual Education 11-240-100-XXX119,773157,715145,391
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX114,746119,430122,540
School Sponsored Athletics 11-402-100-XXX298,889311,690351,216
Support Services:
Tuition 11-000-100-XXX769,486774,011754,000
Attendance and Social Work Services 11-000-211-XXX03,6770
Health Services 11-000-213-XXX256,141276,153247,798
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217204,136223,401231,351
Guidance 11-000-218-XXX411,621505,991333,318
Child Study Teams 11-000-219-XXX549,134650,237626,934
Improvement of Instructional Services 11-000-221-XXX211,696238,408279,081
Educational Media Services - School Library 11-000-222-XXX357,343363,738418,059
Instructional Staff Training Services 11-000-223-XXX23,40755,86041,000
General Administration 11-000-230-XXX443,499520,942486,063
School Administration 11-000-240-XXX701,951904,298834,035
Central Svcs & Admin Info Technology 11-000-25X-XXX363,180423,024418,404
Operation and Maintenance of Plant Services 11-000-26X-XXX1,942,0522,304,5182,375,784
Student Transportation Services 11-000-270-XXX316,948572,730585,150
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,897,8543,289,7903,552,571
Total Support Services Expenditures 9,448,44811,106,77811,183,548
TOTAL GENERAL CURRENT EXPENSE 16,556,76918,971,48018,850,478
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60403,0003,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX9,403789,7207,504
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931961,1800160,000
TOTAL CAPITAL EXPENDITURES 970,583792,720170,504
Summer School:
Instruction 13-422-100-XXX2,0002,5002,500
Total Summer School 2,0002,5002,500
TOTAL SPECIAL SCHOOLS 2,0002,5002,500
OPERATING BUDGET GRAND TOTAL 17,529,35219,766,70019,023,482
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX34,67622,0000
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX8,64016,2838,600
Nonpublic Auxiliary Services 20-XXX-XXX-XXX13,98662,79760,000
Nonpublic Handicapped Services 20-XXX-XXX-XXX19,96314,20515,000
Nonpublic Nursing Services 20-XXX-XXX-XXX10,2378,04010,000
Nonpublic Technology Initiative 20-XXX-XXX-XXX015,0000
Total State Projects 52,826116,32593,600
Federal Projects:
Title I 20-XXX-XXX-XXX341,473137,008250,000
Title II 20-XXX-XXX-XXX60,156050,000
Title III 20-XXX-XXX-XXX9,04005,000
Title IV 20-XXX-XXX-XXX4,79500
Title VI 20-XXX-XXX-XXX06,0870
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX442,081254,465300,000
Other Special Projects 20-XXX-XXX-XXX080,5180
Total Federal Projects 857,599478,078605,000
TOTAL GRANTS AND ENTITLEMENTS 945,101616,403698,600
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX214,789211,890206,789
TOTAL REPAYMENT OF DEBT 214,789211,890206,789
Total Expenditures 18,689,24220,594,99319,928,871
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 18,689,24220,594,99319,928,871

 

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 Budget1,484,967622,750250,0000
  Repayment of Debt1,6891,70100
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve694,6631,073,023297,023140,023
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve149,571000
      Tuition Reserve0000
      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 Cost12,43211,85713,00113,73613,651
Total Classroom Instruction7,1176,4526,9767,2107,140
Classroom-Salaries and Benefits6,8256,1426,7156,9136,736
Classroom-General Supplies and Textbooks159188121155256
Classroom-Purchased Services and Other133123140142148
Total Support Services1,5171,9162,1412,2202,143
Support Services-Salaries and Benefits1,4041,7321,9452,0231,959
Total Administrative Costs1,4211,4031,4481,7341,662
Administration-Salaries and Benefits1,2081,1461,1541,4421,358
Legal Costs011102523
Total Operations and Maintenance of Plant2,0131,7021,9232,0332,121
Operations & Maintenance of Plant-Salary & Ben.1,0989931,0961,1951,217
Board Contribution to Food Services00000
Total Extracurricular Costs364384383408451
Total Equipment Costs00000
Employee Benefits as a % of Salaries27.727.430.92730.8

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
  • The Manville School District has an annual shared services agreement with
  • the Manville Borough. The services provided by the school district
  • include: district custodians clean the municipal building and police stat
  • ion daily along with the public works offices. The district provides
  • electrical and plumbing services to the borough and assistance with snow
  • removal on sidewalks during storms. The Manville Borough provides the
  • school district with snow removal in parking lots at school buildings,
  • police serices at all athletic and school sponsored events and assistance
  • with mowing and leaf removal.

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy13,190,522 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)1,158,365,965 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1001.1387 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy13,385,781 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)1,158,365,965 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1001.1556 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy13,190,522 (G)
Estimated Equalized Valuation (as of 10/01/2011)1,100,393,769 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1001.1987 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy13,385,781 (J)
Estimated Equalized Valuation (as of 10/01/2011)1,100,393,769 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1001.2165 (L)

 

Administrative Salaries
Employee Name: Dr. Barbara Popp 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary124,138 
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 Amount15,000 
  Description of: 
   Buyback of Sick Days at the End of ContractAccrued days per diem up to limit 
   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 
Base Annual Salary165,550 
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 Amount15,000 
  Description of: 
   Buyback of Sick Days at the End of ContractAccrued days per diem up to limit 
   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 Salary84,418 
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 Amount15,000 
  Description of: 
   Buyback of Sick Days at the End of ContractAccrued days prediem up to limit 
   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 Clelland 
Job TitleBusiness Administrator 
Base Annual Salary130,810 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract02/16/2010 
  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 Amount15,000 
  Description of: 
   Buyback of Sick Days at the End of ContractAccrued days per diem up to limit 
   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