04/23/2010 GLOUCESTER - MONROE TWP
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2008 October 15, 2009 October 15, 2010
Actual Actual Estimated
Pupils on Roll Regular Full-Time 5199 5189 5267
Pupils on Roll - Special Full-Time 916 899 872
Pupils on Roll - Special Shared-Time 2 1
Private School Placements 39 37 45
Pupils Sent to Other Districts-Reg Prog 8 13 11
Pupils Sent to Other Dists-Spec Ed Prog 48 45 57
Pupils Received 22 13 11
Pupils in State Facilities 6 4 6
GLOUCESTER - MONROE TWP
Advertised Revenues
Budget Category Account 2008-09 2009-10 2010-11
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 774,164 2,185,438
Revenues from Local Sources:
Local Tax Levy 10-1210 35,896,539 38,718,544 42,700,856
Tuition 10-1300 275,373 121,022 169,439
Transportation Fees from Other LEAs 10-1420-1440 10,000
Interest Earned on Capital Reserve Funds 10-1XXX 100 100
Unrestricted Miscellaneous Revenues 10-1XXX 569,094 151,800 150,000
SUBTOTAL 36,741,006 38,991,466 43,030,395
Revenues from State Sources:
Extraordinary Aid 10-3131 393,991 133,228 407,423
Other State Aids 10-3XXX 44,284
Categorical Special Education Aid 10-3132 3,011,970 3,125,293 2,159,606
Equalization Aid 10-3176 27,625,171 21,837,083 28,805,949
Categorical Security Aid 10-3177 720,544 806,045
Categorical Transportation Aid 10-3121 1,490,997 1,998,844
SUBTOTAL 33,286,957 27,900,493 31,372,978
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 80,512 115,037
Equalization Aid - ARRA ESF 16-4520 5,017,640
Equalization Aid - ARRA GSF 17-4521 194,240
SUBTOTAL 5,292,392 115,037
Adjustment for Prior Year Encumbrances 311,004
Actual Revenues (Over)/Under Expenditures -563,844
TOTAL OPERATING BUDGET 69,464,119 73,269,519 76,703,848
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 77,667
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 579,971 631,925 537,137
TOTAL REVENUES FROM STATE SOURCES 579,971 631,925 537,137
Revenues from Federal Sources:
Title I 20-4411-4416 560,475 923,925 462,526
Title II 20-4451-4455 208,317
Title III 20-4491-4494 9,562
Title IV 20-4471-4474 13,299
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,348,914 3,017,614 1,266,880
Other 20-4XXX 285,826 271,974
TOTAL REVENUES FROM FEDERAL SOURCES 2,195,215 4,213,513 1,960,584
TOTAL GRANTS AND ENTITLEMENTS 2,852,853 4,845,438 2,497,721
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 283,702 317,690
Revenues from Local Sources:
Local Tax Levy 40-1210 2,867,384 3,482,288 3,721,975
Miscellaneous 40-1XXX 710,730
TOTAL REVENUES FROM LOCAL SOURCES 3,578,114 3,482,288 3,721,975
Revenues from State Sources:
Debt Service Aid Type II 40-3160 2,312,929 1,646,275 1,402,259
TOTAL LOCAL REPAYMENT OF DEBT 5,891,043 5,412,265 5,441,924
Actual Revenues (Over)/Under Expenditures 1,419,270
TOTAL REPAYMENT OF DEBT 7,310,313 5,412,265 5,441,924
TOTAL REVENUES/SOURCES 79,627,285 83,527,222 84,643,493
GLOUCESTER - MONROE TWP
Advertised Appropriations
Budget Category Account 2008-09 2009-10 2010-11
Expenditures Rev. Approp. Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX 22,392,221 21,663,668 21,759,562
Special Education 11-2XX-100-XXX 7,221,994 7,406,541 8,037,517
Basic Skills/Remedial 11-230-100-XXX 1,113,006 1,013,288 637,401
Bilingual Education 11-240-100-XXX 146,843 212,763 175,652
Vocational Programs - Local 11-3XX-100-XXX 85,938 94,394 90,783
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 270,642 301,940 399,339
School Sponsored Athletics 11-402-100-XXX 587,453 482,668 580,468
Other Instructional Programs 11-4XX-100-XXX 42,400 40,000 40,000
Community Services Programs/Operations 11-800-330-XXX 575
Support Services:
Tuition 11-000-100-XXX 3,486,032 3,923,636 4,746,397
Attendance and Social Work Services 11-000-211-XXX 50,766 32,900 33,200
Health Services 11-000-213-XXX 621,881 589,829 627,050
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 1,701,086 711,552 935,638
Guidance 11-000-218-XXX 1,193,476 1,182,054
Child Study Teams 11-000-219-XXX 1,364,584 1,530,175 1,122,688
Improvement of Instructional Services 11-000-221-XXX 361,486 937,344 1,001,182
Educational Media Services - School Library 11-000-222-XXX 1,024,268 1,007,396 1,328,919
Instructional Staff Training Services 11-000-223-XXX 353,424 373,959 467,549
General Administration 11-000-230-XXX 1,250,066 1,419,580 1,345,189
School Administration 11-000-240-XXX 3,399,253 3,355,289 3,223,508
Central Svcs & Admin Info Technology 11-000-25X-XXX 1,038,320 1,324,921 1,188,884
Operation and Maintenance of Plant Services 11-000-26X-XXX 7,668,270 8,282,097 8,546,992
Student Transportation Services 11-000-270-XXX 5,417,884 5,912,362 5,817,915
Personal Services - Employee Benefits 11-XXX-XXX-2XX 9,802,058 11,280,943 13,305,861
Food Services 11-000-310-XXX 64,244
Total Support Services Expenditures 37,603,622 41,875,459 44,873,026
TOTAL GENERAL CURRENT EXPENSE 69,464,119 73,091,296 76,593,748
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604 100 100
Equipment 12-XXX-XXX-73X 12,000 15,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX 166,123 95,000
TOTAL CAPITAL EXPENDITURES 178,223 110,100
OPERATING BUDGET GRAND TOTAL 69,464,119 73,269,519 76,703,848
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX 77,667
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX 26,320 43,226 36,742
Nonpublic Auxiliary Services 20-XXX-XXX-XXX 473,643 310,808 264,187
Nonpublic Handicapped Services 20-XXX-XXX-XXX 5,332 174,008 147,907
Nonpublic Nursing Services 20-XXX-XXX-XXX 51,029 51,261 43,572
Nonpublic Technology Initiative 20-XXX-XXX-XXX 19,684 24,276 20,635
Vocational Education 20-XXX-XXX-XXX 28,346 24,094
Other Special Projects 20-XXX-XXX-XXX 3,963
Total State Projects 579,971 631,925 537,137
Federal Projects:
Title I 20-XXX-XXX-XXX 560,475 923,925 462,526
Title II 20-XXX-XXX-XXX 208,317
Title III 20-XXX-XXX-XXX 9,562
Title IV 20-XXX-XXX-XXX 13,299
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 1,348,914 3,017,614 1,266,880
Other Special Projects 20-XXX-XXX-XXX 285,826 271,974
Total Federal Projects 2,195,215 4,213,513 1,960,584
TOTAL GRANTS AND ENTITLEMENTS 2,852,853 4,845,438 2,497,721
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 7,310,313 5,412,265 5,441,924
TOTAL REPAYMENT OF DEBT 7,310,313 5,412,265 5,441,924
Total Expenditures 79,627,285 83,527,222 84,643,493
DEDUCT EXPENDITURES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Local Contrib-Transfer to Grants & Entitlements 11-1XX-100-930
Capital Reserve - Transfer to Repayment of Debt 12-000-400-933
Transfer Property Sale Proceeds to Debt Svc Res 11-000-520-934
TOTAL EXPENDITURES NET OF TRANSFERS 79,627,285 83,527,222 84,643,493
GLOUCESTER - MONROE TWP
Advertised Recapitulation of Balance
Audited Audited Estimated Estimated
Balance Balance Balance Balance
Budget Category 6/30/2008 6/30/2009 6/30/2010 6/30/2011
Unassigned:
General Operating Budget 1,227,775 1,389,282 1,792,214 615,118
Repayment of Debt 1,643,352 224,082 317,690 0
Restricted for Specific Purposes:
General Operating Budget:
Capital Reserve 20,375 20,375 20,475 20,575
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 0 0
Legal Reserve 1,352,062 1,782,506 1,008,342 0
Tuition Reserve 0 0 0 0
Current Expense Emergency Reserve 0 0 0 0
Restricted for Repayment of Debt 0 0 0 0
GLOUCESTER - MONROE TWP
Advertised Per Pupil Cost Calculations
2010 - 2011
2007-08 2008-09 2009-10 2009-10 2010-2011
Actual Actual Original Revised Proposed
Budget Budget Budget
Per Pupil Cost Calculations: (1) (2) (3) (4) (5)
Total Comparative Per Pupil Cost 9601 10094 10132 10375 10745
Total Classroom Instruction 5991 6364 6204 6329 6576
Classroom-Salaries and Benefits 5637 6011 5796 5904 6165
Classroom-General Supplies and Textbooks 151 114 168 174 159
Classroom-Purchased Services and Other 204 239 240 251 251
Total Support Services 1072 1121 1278 1297 1384
Support Services-Salaries and Benefits 981 1044 1059 1106 1151
Total Administrative Costs 1125 1134 1148 1210 1169
Administration-Salaries and Benefits 903 955 949 984 951
Legal Costs 0 0 18 34 34
Total Operations and Maintenance of Plant 1220 1293 1350 1378 1412
Operations & Maintenance of Plant-Salary & Ben. 35 69 63 79 80
Total Food Services Costs 25 11 0 0 0
Total Extracurricular Costs 161 166 145 153 193
Total Equipment Costs 0 0 2 2 2
Employee Benefits as a % of Salaries 24.6 24.8 28.8 29.1 34.1
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.
GLOUCESTER - MONROE TWP
Unusual Revenues and Appropriations
___________________________________
Line Number Revenue Source or 10-11 Amount Description of circumstances
Approp. Due to
Total Unusual Revenues:
0 Total Unusual Appropriations: 0
GLOUCESTER - MONROE TWP
Shared Services -- Description of Shared Services
_________________________________________________
1. Joint purchasing of paper with Township of Monroe
2. Three police officers shared with Township of Monroe
3. GCSSSD Transportation Jointures
4. ACES Electric
5. Washington Township joint administrative in-services
6. Shared purchasing for salt and sand
7. Monroe Township Parks Department
8. Asphalt Maintenance
9. Gloucester County College Teacher In-Service
10. Countywide Nursing In-Service
11. Countywide Staff training
12. Transportation-Clayton, Folsom, Washington Twp, BHP Regional, Frankli
n Township
13. Trash collection with Township of Monroe
GLOUCESTER - MONROE TWP
22a. Estimated Tax Rate Information
______________________________
A. Estimated 10-11 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 40,709,700 (A)
Estimated Net Taxable Valuation (as of 10/01/2009 ) 2,881,250,038 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)X100 1.4129 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 44,311,832 (D)
Estimated Net Taxable Valuation (as of 10/01/2009 ) 2,881,250,038 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)X100 1.5379 (F)
B. Estimated 10-11 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 40,709,700 (G)
Estimated Equalized Valuation (as of 10/01/2009 ) 3,009,352,539 (H)
Estimated 10-11 Equalized General Fund School
Tax Rate=(G)/(H)X100 1.3528 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 44,311,832 (J)
Estimated Equalized Valuation (as of 10/01/2009 ) 3,009,352,539 (K)
Estimated 10-11 Equalized Total School
Tax Rate=(J)/(K)X100 1.4725 (L)
GLOUCESTER - MONROE TWP
17. Salaries and Benefits of Certain District Employees
Name Earl J. Vassallo
Job Title Other
Interim Business Admin/Bd.Sec
Base Annual Salary 93,600
FTE 0.8
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 10/09/2009
Ending Date of Contract 08/03/2010
Annual Work Days 200
Annual Vacation Days 20
Annual Sick Days 0
Annual Personal Days 0
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 1,050
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 0
Other Insurances 0
Retirement Plans 0
Post-Employment Benefits 0
Description of:
Buyback of Sick Days
Buyback of Vac. Days
Buyback of Personal Days
Other Post-Emp. Benefits
Other Post-Emp. Benefits
Other Post-Emp. Benefits
In-Kind and Other Remuneration 0
Description of:
Annual Buyback of Sick Days
Annual Buyback of Vac. Days
Annual Buyback of Personal Days
All Other In-Kind/Remuneration
Additional Comments paid per diem
GLOUCESTER - MONROE TWP
17. Salaries and Benefits of Certain District Employees
Name Charles E. Earling
Job Title Superintendent
Base Annual Salary 154,000
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 09/01/2008
Ending Date of Contract 07/01/2013
Annual Work Days 240
Annual Vacation Days 22
Annual Sick Days 12
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 10
Description-Other Non-working Days
Benefits:
Allowances 1,575
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 17,592
Dental Insurance 862
Life Insurance 1,000
Other Insurances 4,393
Retirement Plans 0
Post-Employment Benefits 0
Description of:
Buyback of Sick Days
Buyback of Vac. Days
Buyback of Personal Days
Other Post-Emp. Benefits
Other Post-Emp. Benefits
Other Post-Emp. Benefits
In-Kind and Other Remuneration 0
Description of:
Annual Buyback of Sick Days
Annual Buyback of Vac. Days
Annual Buyback of Personal Days
All Other In-Kind/Remuneration
Additional Comments
GLOUCESTER - MONROE TWP
17. Salaries and Benefits of Certain District Employees
Name James Henderson
Job Title Other
Interim Dir of SecSchoolEduc
Base Annual Salary 104,000
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 09/01/2009
Ending Date of Contract 08/03/2010
Annual Work Days 240
Annual Vacation Days 10
Annual Sick Days 0
Annual Personal Days 0
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 1,000
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 0
Other Insurances 0
Retirement Plans 0
Post-Employment Benefits 0
Description of:
Buyback of Sick Days
Buyback of Vac. Days
Buyback of Personal Days
Other Post-Emp. Benefits
Other Post-Emp. Benefits
Other Post-Emp. Benefits
In-Kind and Other Remuneration 0
Description of:
Annual Buyback of Sick Days
Annual Buyback of Vac. Days
Annual Buyback of Personal Days
All Other In-Kind/Remuneration
Additional Comments paid per diem
GLOUCESTER - MONROE TWP
17. Salaries and Benefits of Certain District Employees
Name John Romalino
Job Title Information Technology
Base Annual Salary 84,545
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2006
Ending Date of Contract 06/30/2010
Annual Work Days 240
Annual Vacation Days 22
Annual Sick Days 12
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 2,075
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 11,071
Dental Insurance 821
Life Insurance 0
Other Insurances 4,070
Retirement Plans 0
Post-Employment Benefits 0
Description of:
Buyback of Sick Days
Buyback of Vac. Days
Buyback of Personal Days
Other Post-Emp. Benefits
Other Post-Emp. Benefits
Other Post-Emp. Benefits
In-Kind and Other Remuneration 0
Description of:
Annual Buyback of Sick Days
Annual Buyback of Vac. Days
Annual Buyback of Personal Days
All Other In-Kind/Remuneration
Additional Comments