Monmouth Revenues and Appropriations Brielle Boro

Transcription

1 Monmouth Revenues and Appropriations Brielle Boro Line Num Line Description Account Actual Audited Revised Budget Proposed Budget Proposed - Revised Amount Diff Proposed - Revised Percent Diff 100 Local Tax Levy ,758,847 13,014,024 13,367, , Tuition From Individuals ,700 6,000 6, Tuition From Other LEAs Within the State , Total Tuition ,760 6,000 6, Unrestricted Miscellaneous Revenues 10-1XXX 3, SUBTOTAL - REVENUES FROM LOCAL SOURCES 12,786,419 13,020,024 13,373, , Categorical Transportation Aid ,481 39, ,661 77, Extraordinary Aid , Categorical Special Education Aid , , , Categorical Security Aid ,351 14,351 14, Adjustment Aid ,186 13, , PARCC Readiness Aid ,060 8, , Per Pupil Growth Aid ,060 8, , Professional Learning Community Aid ,800 7, , Other State Aids 10-3XXX 11, SUBTOTAL - Revenues from State Sources 623, , ,667 40, Budgeted Fund Balance - Operating Budget , , Withdrawal from Maint. Reserve ,063 22, , Adjustment for Prior Year Encumbrances 0 675, , Actual Revenues (Over)/Under Expenditures -521, TOTAL OPERATING BUDGET 12,888,492 14,488,910 14,068, , Other Revenue from Local Sources 20-1XXX 2, Total Revenues from Local Sources 20-1XXX 2, Title I ,829 51,863 44,083-7, Title II ,091 11,153 9,480-1, Title VI ,000 8,500-1, I.D.E.A. Part B (Handicapped) , , ,914-19, TOTAL REVENUES FROM FEDERAL SOURCES 184, , ,977-29, TOTAL GRANTS AND ENTITLEMENTS 186, , ,977-29, Local Tax Levy , , ,000-19, Budget Details Page 1 of 66 Generated on March 28, 2018

2 Monmouth Revenues and Appropriations Brielle Boro Line Num Line Description Account Actual Audited Revised Budget Proposed Budget Proposed - Revised Amount Diff Proposed - Revised Percent Diff 885 TOTAL REVENUES FROM LOCAL SOURCES 499, , ,000-19, TOTAL LOCAL REPAYMENT OF DEBT 499, , ,000-19, TOTAL REPAYMENT OF DEBT 499, , ,000-19, TOTAL REVENUES/SOURCES 13,573,940 15,168,684 14,698, , Preschool - Salaries of Teachers , , ,525 5, Kindergarten - Salaries of Teachers , , ,285-32, Grades Salaries of Teachers ,390,925 1,329,515 1,376,581 47, Grades Salaries of Teachers ,038,118 1,030,726 1,093,236 62, Salaries of Teachers ,513 8,779 3,000-5, Other Salaries for Instruction ,547 6,579 9,000 2, Other Purchased Services ( series) ,325 19,571 20, General Supplies , , ,806-9, Textbooks ,305 47,194 20,000-27, Other Objects ,591 12,780 12, TOTAL REGULAR PROGRAMS - INSTRUCTION 11-1XX-100-XXX 3,022,952 3,061,055 3,103,463 42, Salaries of Teachers , , ,561-66, General Supplies ,416 1,500 1, TOTAL RESOURCE ROOM/RESOURCE CENTER 494, , ,061-66, TOTAL SPECIAL EDUCATION - INSTRUCTION 11-2XX-100-XXX 494, , ,061-66, Salaries of Teachers , TOTAL BILINGUAL EDUCATION - INSTRUCTION XXX 5, Salaries ,314 38,080 35,875-2, Other Objects ,386 5,000 2,000-3, TOTAL SCHOOL-SPON. CO/EXTRA CURR. ACTVTS. - INST XXX 39,700 43,080 37,875-5, Salaries ,477 42,738 41, Other Objects ,671 6,000 8,000 2, TOTAL SCHOOL-SPONSORED ATHLETICS - INSTRUCTION XXX 43,148 48,738 49,996 1, Salaries of Teachers ,649 11,000 11, TOTAL BEFORE/AFTER SCHOOL PROGRAMS - INSTRUCTION 6,649 11,000 11, TOTAL BEFORE/AFTER SCHOOL PROGRAMS XXX-XXX 6,649 11,000 11, Budget Details Page 2 of 66 Generated on March 28, 2018

3 Monmouth Revenues and Appropriations Brielle Boro Line Num Line Description Account Actual Audited Revised Budget Proposed Budget Proposed - Revised Amount Diff Proposed - Revised Percent Diff Tuition to Other LEAs Within the State-Regular ,995,890 3,414,705 3,633, , Tuition to Other LEAs Within the State-Special , , ,656-48, Tuition to County Voc. School Dist.-Regular , , ,065 13, Tuition to County Voc. School Dist.-Special ,384 29,640 22,440-7, Tuition to Priv.Sch. for the Disabled W/I State , , ,802 46, TOTAL UNDISTRIBUTED EXPENDITURES - INSTRUCTION (TUITION) XXX 4,246,640 4,904,826 5,127, , Salaries ,791 90,643 92,485 1, Supplies and Materials ,825 3,000 5,000 2, TOTAL UNDIST. EXPENDITURES - HEALTH SERVICES XXX 89,616 93,643 97,485 3, Salaries ,702 77,976 79,999 2, Purchased Professional - Educational Services , , , TOTAL UNDIST. EXPEND.-SPEECH, OT, PT AND RELATED SVCS XXX 266, , ,560 2, Salaries , , ,101-1, TOTAL UNDIST EXPEND-OTH SUPP SERV STD-EXTRA SERV XXX 76, , ,101-1, Salaries of Other Professional Staff ,571 79,624 82,491 2, TOTAL UNDIST. EXPENDITURES - GUIDANCE XXX 194,571 79,624 82,491 2, Salaries of Other Professional Staff , , ,013 8, Salaries of Secretarial and Clerical Assistants ,383 39,608 40, Purchased Professional - Educational Services ,429 85,677 90,725 5, TOTAL UNDIST. EXPENDITURES - CHILD STUDY TEAMS XXX 312, , ,261 14, Sal of Supervisor of Instruction ,297 57,064 58,579 1, Sal of Other Professional Staff ,320 7,392 7, TOTAL UNDIST. EXPEND.-IMPROV. OF INST. SERV XXX 56,617 64,456 66,079 1, Salaries , , ,262 24, Purchased Professional and Technical Services ,000 1,000 1, Supplies and Materials ,368 7,300 7, TOTAL UNDIST. EXPEND.-EDU. MEDIA SERV./LIBRARY XXX 161, , ,562 24, Other Objects ,056 13,123 9,840-3, TOTAL UNDIST. EXPEND.-INSTR. STAFF TRAINING SERV XXX 13,056 13,123 9,840-3, Salaries , , ,179-27, Budget Details Page 3 of 66 Generated on March 28, 2018

4 Monmouth Revenues and Appropriations Brielle Boro Line Num Line Description Account Actual Audited Revised Budget Proposed Budget Proposed - Revised Amount Diff Proposed - Revised Percent Diff Legal Services ,585 29,000 30,000 1, Audit Fees ,500 11,500 12,500 1, Communications / Telephone ,686 9,763 8,000-1, BOE Other Purchased Services , Misc. Purch Serv ( ) [Other than 530 & 585] ,799 46, Judgments Against The School District ,202 10,000 10, Miscellaneous Expenditures ,807 45,000 45, BOE Membership Dues and Fees ,183 6,200 6, TOTAL UNDIST. EXPEND.-SUPPORT SERV.-GEN. ADMIN XXX 263, , ,049-27, Salaries of Principals/Asst. Principals/Prog Dir , , ,062-6, Salaries of Secretarial and Clerical Assistants ,958 81,327 83,250 1, TOTAL UNDIST. EXPEND.-SUPPORT SERV.-SCHOOL ADMIN XXX 201, , ,312-4, Salaries , , ,345-26, TOTAL UNDIST. EXPEND. - CENTRAL SERVICES XXX 172, , ,345-26, Purchased Technical Services ,694 58,702 58, TOTAL UNDIST. EXPEND. - ADMIN. INFO TECHNOLOGY XXX 52,694 58,702 58, Cleaning, Repair, and Maintenance Services , , , General Supplies ,895 55,000 55, Other Objects ,058 1,052, , , TOTAL UNDIST. EXPEND.-REQUIRED MAINT FOR SCH FAC XXX 922,181 1,216, , , Salaries , , ,680 9, Other Purchased Property Services ,662 5,600 6, Insurance ,893 29,095 26,451-2, Energy (Natural Gas) ,173 50,000 50, Energy (Electricity) ,803 88,578 80,000-8, Other Objects ,094 3,425 4, TOTAL UNDIST. EXPEND. - CUSTODIAL SERVICES XXX 442, , , Salaries ,150 10,578 10, Cleaning, Repair, and Maintenance Services ,249 26,674 22,000-4, TOTAL UNDIST EXPEND.-CARE AND UPKEEP OF GROUNDS XXX 24,399 37,252 32,895-4, Budget Details Page 4 of 66 Generated on March 28, 2018

5 Monmouth Revenues and Appropriations Brielle Boro Line Num Line Description Account Actual Audited Revised Budget Proposed Budget Proposed - Revised Amount Diff Proposed - Revised Percent Diff Salaries ,000 5, Cleaning, Repair, and Maintenance Services ,000 2, Other Objects ,550 73, TOTAL SECURITY XXX 0 2,000 80,550 78, TOTAL UNDIST. EXPEND.-OPER. AND MAINT. OF PLANT SERV X-XXX 1,388,975 1,727,561 1,017, , Contract. Serv. - Aid in Lieu Pymts-NonPub Sch ,534 22,000 15,000-7, Contr Serv (Bet. Home and Sch)-Vendors ,370 42,497 43, Contr Serv(Oth. than Bet Home & Sch)-Vend ,672 25,000 30,000 5, Contract. Serv.(Reg. Students)-ESCs & CTSAs , , ,781 42, Contract. Serv.(Spl. Ed. Students)-ESCs & CTSAs , , ,058-57, TOTAL UNDIST. EXPEND.-STUDENT TRANSPORTATION SERV XXX 492, , ,978-16, Social Security Contributions , , ,000-10, Other Retirement Contributions - PERS , , ,000-2, Unemployment Compensation ,000 20, Workmen's Compensation ,783 54,827 59,497 4, Health Benefits ,332 1,019,685 1,000,164-19, Tuition Reimbursement ,587 25,000 25, Other Employee Benefits , , , Unused Sick Payment to Terminated/Retired Staff ,684 34, TOTAL UNALLOCATED BENEFITS 1,222,832 1,390,252 1,514, , TOTAL PERSONAL SERVICES - EMPLOYEE BENEFITS 11-XXX-XXX-2XX 1,222,832 1,390,252 1,514, , Transfers to Cover Deficit (Enterprise Fund) ,295 33,262 34,747 1, TOTAL UNDISTRIBUTED EXPENDITURES-FOOD SERVICES ,295 33,262 34,747 1, TOTAL UNDISTRIBUTED EXPENDITURES 9,246,088 10,699,998 10,308, , TOTAL GENERAL CURRENT EXPENSE 12,858,001 14,458,419 14,038, , Assessment for Debt Service on SDA Funding ,491 30,491 30, TOTAL FACILITIES ACQUISITION AND CONST. SERV XXX 30,491 30,491 30, TOTAL CAPITAL OUTLAY 30,491 30,491 30, GENERAL FUND GRAND TOTAL 12,888,492 14,488,910 14,068, , Local Projects 20-XXX-XXX-XXX 2, Budget Details Page 5 of 66 Generated on March 28, 2018

6 Monmouth Revenues and Appropriations Brielle Boro Line Num Line Description Account Actual Audited Revised Budget Proposed Budget Proposed - Revised Amount Diff Proposed - Revised Percent Diff Title I 20-XXX-XXX-XXX 47,829 51,863 44,083-7, Title II 20-XXX-XXX-XXX 8,091 11,153 9,480-1, Title VI 20-XXX-XXX-XXX 0 10,000 8,500-1, I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 128, , ,914-19, TOTAL FEDERAL PROJECTS 20-XXX-XXX-XXX 184, , ,977-29, TOTAL SPECIAL REVENUE FUNDS 186, , ,977-29, Interest on Bonds ,200 79,800 60,000-19, Redemption of Principal , , , TOTAL REGULAR DEBT SERVICE XXX 499, , ,000-19, TOTAL DEBT SERVICE FUNDS 499, , ,000-19, TOTAL EXPENDITURES/APPROPRIATIONS 13,573,940 15,168,684 14,698, , Budget Details Page 6 of 66 Generated on March 28, 2018

7 Monmouth Revenues and Appropriation Explanations Brielle Boro Line Num Line Description Account Explanation* 190 Total Tuition Pre school tuition paid by parents 7160 TOTAL RESOURCE ROOM/RESOURCE CENTER Personnel shifted TOTAL SPECIAL EDUCATION - INSTRUCTION 11-2XX-100-XXX Personnel shifted TOTAL SCHOOL-SPON. CO/EXTRA CURR. ACTVTS. - INST XXX Reflects actual club stipends and fees TOTAL UNDISTRIBUTED EXPENDITURES - INSTRUCTION (TUITION) XXX Increase in tuition rates TOTAL UNDIST. EXPENDITURES - HEALTH SERVICES XXX Increase in salaries as per contract TOTAL UNDIST. EXPENDITURES - CHILD STUDY TEAMS XXX Increase in salaries as per contract TOTAL UNDIST. EXPEND.-EDU. MEDIA SERV./LIBRARY XXX Increase in salaries as per contract TOTAL UNDIST. EXPEND.-INSTR. STAFF TRAINING SERV XXX Using grants to offset costs TOTAL UNDIST. EXPEND.-SUPPORT SERV.-GEN. ADMIN XXX Personnel shifts TOTAL UNDIST. EXPEND. - CENTRAL SERVICES XXX Administrative cost shift TOTAL UNDIST. EXPEND.-REQUIRED MAINT FOR SCH FAC XXX Purchase order carry over from to inflating line TOTAL UNDIST EXPEND.-CARE AND UPKEEP OF GROUNDS XXX Reflects actual costs TOTAL SECURITY XXX Addditional lines added for security measures TOTAL UNDIST. EXPEND.-OPER. AND MAINT. OF PLANT SERV X-XXX Carry over purchase orders TOTAL UNALLOCATED BENEFITS Benefit cost increases as per insurance broker TOTAL PERSONAL SERVICES - EMPLOYEE BENEFITS 11-XXX-XXX-2XX Benefit cost increases as per insurance broker TOTAL UNDISTRIBUTED EXPENDITURES-FOOD SERVICES Salary increase for lunch aides TOTAL FEDERAL PROJECTS 20-XXX-XXX-XXX Estimated 85% of grants for TOTAL SPECIAL REVENUE FUNDS Estimated 85% of grants for TOTAL REGULAR DEBT SERVICE XXX Interest reduced as Principal payments are made TOTAL DEBT SERVICE FUNDS Interest reduced as Principal payments are made *Explanations only available for advertised lines Budget Details Page 7 of 66 Generated on March 28, 2018

8 Monmouth Recap of Balances Brielle Boro Name Audited Actual Revised Budget Proposed Budget Comments Unassigned: Beginning Balance 7/1 415, , ,269 Less - Budgeted Withdrawal from Unassigned Less - Additional Excess Surplus Budgeted, from Support Doc ,661 Less - Additional Balance to be Appropriated after Feb Plus - Additional Balance Anticipated after Feb Less - Anticipated Transfers to Capital / Maintenance / Emergency Reserves, June Unassigned: Ending Balance 6/30 441, , ,608 Restricted - Legal Reserve: Beginning Balance 7/ Plus - Increase in Sale-Leaseback Reserve Plus - Increase in Other Legal Reserve Less - Withdrawal from Sale-Leaseback Reserve Less - Budgeted Excess Surplus Less - Withdrawal From Advertising Revenue Reserve Less - Withdrawal From Other Legal Reserve Less - Additional Balance to be Appropriated after Feb Plus - Additional Balance Anticipated after Feb Restricted - Legal Reserve: Ending Balance 6/ Restricted - Adult Education Reserve: Beginning Balance 7/ Less - Withdrawal from Reserve Less - Additional Balance to be Appropriated after Feb Plus - Additional Balance Anticipated after Feb Restricted - Adult Education Reserve: Ending Balance 6/ Restricted - Capital Reserve: Beginning Balance 7/ , ,222 Plus - Increase in Reserve - Undesignated Deposit Plus - Increase in Reserve - Designated Deposit Plus - Increase in Reserve - Interest Less - Withdrawal from Reserve- for Local Share Less - Withdrawal from Reserve- for Excess Costs and Other Projects Less - Transfer to Debt Service Fund Less - Additional Balance to be Appropriated after Feb Budget Details Page 8 of 66 Generated on March 28, 2018

9 Monmouth Recap of Balances Brielle Boro Name Audited Actual Revised Budget Proposed Budget Comments Plus - Additional Balance Anticipated after Feb Plus - Anticipated Transfers from Unassigned General Fund, June Restricted - Capital Reserve: Ending Balance 6/30 604, , ,222 Restricted - Capital Reserve: Max Local Amount of Reserve (Memo) 0 604, ,222 Restricted - Maintenance Reserve: Beginning Balance 7/1 1,155, , ,200 Plus - Increase in Reserve - Deposit Plus - Increase in Reserve - Interest Less - Withdrawal from Reserve 0 326,063 22,532 Less - Additional Balance to be Appropriated after Feb Plus - Additional Balance Anticipated after Feb Plus - Anticipated Transfers from Unassigned General Fund, June Restricted - Maintenance Reserve: Ending Balance 6/30 955, , ,668 Restricted - Tuition Reserve: Beginning Balance 7/ Less - Withdrawal from Reserve for Tuition Adjustment Less - Withdrawal from Reserve - Excess Restricted - Tuition Reserve: Ending Balance 6/ Restricted - Current Expense Emergency Reserve: Beginning Balance 7/ Plus - Increase in Reserve - Deposit Plus - Increase in Reserve - Interest Less - Withdrawal from Reserve Less - Withdrawal from Reserve - Excess over Allowable Balance Less - Additional Balance to be Appropriated after Feb Plus - Anticipated Transfers from Unassigned General Fund, June Restricted - Current Expense Emergency Reserve: Ending Balance 6/ Restricted - Impact Aid Reserve for General Expenses (sections 8002 and 8003): Beginning Balance 7/ Plus - Increase in Reserve - Deposit Less - Withdrawal from Reserve Plus - Additional Balance Anticipated June Less - Additional Balance to be Appropriated after Feb Restricted - Impact Aid Reserve for General Expenses (sections 8002 and 8003): Ending Balance 6/ Budget Details Page 9 of 66 Generated on March 28, 2018

10 Monmouth Recap of Balances Brielle Boro Name Audited Actual Revised Budget Proposed Budget Comments Restricted - Impact Aid Reserve for Capital Expenses (sections 8007 and 8008): Beginning Balance 7/ Plus - Increase in Reserve - Deposit Less - Withdrawal from Reserve - Transfer to Capital Projects Fund Less - Withdrawal from Reserve - for Capital Outlay Plus - Additional Balance Anticipated June Less - Additional Balance to be Appropriated after Feb Restricted - Impact Aid Reserve for Capital Expenses (sections 8007 and 8008): Ending Balance 6/ Restricted - Debt Service Fund: Beginning Balance 7/ Less - Budgeted Withdrawal from Debt Service Fund Less - Additional Balance to be Appropriated after Feb Plus - Additional Balance Anticipated after Feb Restricted - Debt Service Fund: Ending Balance 6/ Restricted - Debt Service Reserve for Debt Repayment: Beginning Balance 7/ Plus - Increase in Reserve - Deposit Plus - Increase in Reserve - Interest Less - Withdrawal from Reserve Less - Additional Balance to be Appropriated after Feb Plus - Additional Balance Anticipated after Feb Restricted - Debt Service Reserve for Debt Repayment: Ending Balance 6/ Budget Details Page 10 of 66 Generated on March 28, 2018

11 Monmouth Appropriation of Excess Surplus Brielle Boro Line Name Amount A Estimated General Fund Free 6/30/18 441,269 A1 Federal Impact Aid Adjustment 0 A2 Reserved Fund Balance - Purpose beyond Purpose: 0 A3 School Bus Advertising Fee Adjustment 0 A4 Adjusted 6/30/18 ((A)-(A1)-(A2)-(A3)) 441,269 B General Fund Appropriations 14,488,910 B Encumbrances in Appropriations 675,230 B Transfer to Food Services to Cover Deficit 33,262 B Appropriations Net of Encumbrances ((B)-(B1)-(B2)) 13,780,418 C Greater of 2% (6% for Voc) * B3 or $250, ,608 D Excess General Fund Free 6/30/18 ((A4)-(C)) 165,661 D1 Excess General Fund Free 6/30/17 (from the Audit) 0 D2 Bus Advertising Reserve to be spent on fuel (from the Audit) 0 D3 Additional Excess General Fund Free Balance ((D)-(D1)-(D2)) 165, Budget Details Page 11 of 66 Generated on March 28, 2018

12 Monmouth SEMI (Special Education Medicaid Initiative) Brielle Boro Program Amount Projected SEMI Revenue: 4,880 Estimated Medicaid Eligible/Special Education Student Count: 12 District has approved waiver: Yes 90% of Projected SEMI Revenue: 4,392 Phase-in plan for maximizing parental consent was prepared by the district: No Revenue reduction analysis was prepared by district: No Districts may budget more than the 90% projected amount; if 'Yes' here then district budgeted more and entered this amount on the next line below. No Alternate Revenue Projection: 0 Entry above for waiver or alternative revenue projection has been reviewed and approved by ECS or ECBO: Yes Budget Details Page 12 of 66 Generated on March 28, 2018

13 Monmouth District Status Above, At, or Below Expected Local Levy Brielle Boro Line Name A General Fund Levy Amount Description 13,367,062 B Equalization Aid 0 C D Total Budgeted Adequacy Spending (A + B) District Adequacy Budget 13,367,062 10,451,482 E Excess Amount (C - D) 2,915,580 Status 0 The proposed budget exceeds the expected local levy Explanation (only if Line E is positive) 0 The Brielle School district is implementing a one-to-one technology initiative, class sizes are smaller than the state average, a part-time math coach and a reading coach help support a population of students in need who are not special education students. New planned security measures add to the costs of the budget Budget Details Page 13 of 66 Generated on March 28, 2018

14 Monmouth Minimum Tax Levy Calculation Brielle Boro Line Name Amount A District Adequacy Budget 10,451,482 B Required Local Share 18,730,460 C General Fund Levy 13,014,024 C2 Less: Non-Permanent Separate Proposals C3 Less: Other DOE Approved Adjustments C4 Plus: CDL Budgeted in and Other Adjustments 0 C5 Adjusted General Fund Levy 13,014,024 D Minimum Tax Levy = Lesser of (A) or (B) or (C5) 10,451,482 NOTE: Amount Shown on Line 100 or 110 in Budget Must Equal or Exceed Line D (Above) Budget Details Page 14 of 66 Generated on March 28, 2018

15 Monmouth Adj. Prebudget Year Tax Levy and Enrollment Adj. Brielle Boro LINE Name Amount A Tax Levy $13,014,024 B Plus CDL, CDBG, & Other Adjustments $0 C Less Non-Permanent Separate Proposals $0 D Subtotal $13,014,024 E Projected WENR - DOE F Per Pupil Tax Levy $15,717 G Projected WENR - DOE H Projected WENR - DOE I Increase in Enrollment (Number) J Increase in Enrollment (Percent) ( 3.14%) K Enrolled Number Less Than or Equal To 1% of Increase 0 K_wt Weighted Increase (Enrolled Number Row K Multiplied By 0.00) 0 L Enrolled Number Greater Than 1% and Less Than or Equal To 2.5% 0 L_wt Weighted Increase (Enrolled Number Row L Multiplied By 0.50) 0 M Number in Increase in Enrollment Greater than 2.5% and less than or equal to 4% 0 M_wt Weighted Increase (Enrolled Number Row M Multiplied By 0.75) 0 N Number in Increase in Enrollment Greater than 4% of Total Increase 0 N_wt Weighted Increase (Enrolled Number Row N Multiplied by 1.00) 0 O Total Weighted increase in number of students 0 P Enrollment Adjustment $0 Q Prebudget Year Tax Levy, Adjusted for Weighted Increases in Enrollment $13,014,024 R Prebudget Year Tax Levy, Adjusted for Weighted Increases in Enrollment, and Inflated by 2% $13,274, Budget Details Page 15 of 66 Generated on March 28, 2018

16 Monmouth Adjustment for Increase in Health Care Costs Brielle Boro Line Name Amount A Health Benefits 1,000,164 A2 Less Dental and Vision costs included in object A3 Less Budgeted Withdrawal from Current Expense Emergency Reserve used for Health Care Costs 0 A4 Subtotal Health Care Costs 1,000,164 B Health Benefits Original Budget 1,073,361 B2 LESS Dental and Vision costs included in object ,449 B3 LESS Budgeted Withdrawal from Current Expense Emergency Reserve used for Health Care Costs 0 B4 Subtotal Health Care Costs - Original Budget 920,912 C Inflate Health Care Costs by 2% 939,330 D Increase in Health Care Costs 60,834 E SHBP percentage increase 13.0% F Health Care Costs multiplied by average percentage increase in SHBP over 2% 101,300 G Maximum Adjustment for Health Care Costs 60, Budget Details Page 16 of 66 Generated on March 28, 2018

17 Monmouth Deferred Pension Contributions Brielle Boro Line Name Amount A Eligible Pension Contributions 0 B Eligible Pension Contributions - Original Budget 0 C Eligible Pension Contributions Inflated by 2% 0 D Increase in Eligible Pension Contributions Budget Details Page 17 of 66 Generated on March 28, 2018

18 Monmouth Cap Banking Eligibility Brielle Boro Line Name Generated Generated Generated Generated A Prebudget Year Adjusted Tax Levy (Including Weighted Increases for Enrollment) Inflated by 2% 12,508,673 12,758,847 13,014,024 13,274,304 B Adjustment in Health Care Costs 57,701 26, ,834 C Adjustment in Normal and Accrued Pension Contribution (Deferred Pension) D Adjustment for Responsibility Assumed by District E Adjustment for Responsibility Shifted to Another District or Entity F Tax Levy Cap 12,566,374 12,785,008 13,014,024 13,335,138 G Tax Levy 12,508,674 12,758,847 13,014,024 13,367,062 G1 CDL and CDBG H Banked Cap Available for Use in the Next Three Years (Line F less Lines G and G1) 57,700 26, I Requested Use of Banked Cap in Prior Years J Requested Use of Banked Cap in Current Year 31, K Amount Expiring , L Available Banked Cap Carried Forward to Following Year 0 26, M Banked Cap Available for , Budget Details Page 18 of 66 Generated on March 28, 2018

19 Monmouth Tax Levy Cap Calculation Brielle Boro Line Name Amount A Prebudget year adjusted tax levy, including weighted increases for enrollment, inflated by 2% 13,274,304 B Adjustment for increase in health care costs 60,834 C Adjustment for increase in certain normal and accrued liability pension contributions (pension deferral) 0 D Adjustment for responsibility assumed by district 0 E Adjustment for responsibility shifted to another district or entity 0 H Use of Banked Cap 31,924 I Tax Levy Cap = sum (A) through (H) 13,367,062 NOTE: The tax levy recorded on line 100 of budgeted revenue cannot exceed the amount on line I above unless as a result of a merged separate proposal. Any additional levy increases must be proposed separately to the voters or board of school estimate and be supported by interpretive statements Budget Details Page 19 of 66 Generated on March 28, 2018

20 Monmouth Estimated Tuition Calculation Formulas Brielle Boro Name Amount FORMULA A - BUILDING USE CHARGE A. Line B. Line ,800 C. Line ,000 D. A1: if (B+C) less than or equal to 0 or (A) equal to 0 then 0%, else (A)/(B+C) 0.0% E. A2: (B*D)/100 0 F. Building Use Charge: if (B-E) less than or equal to 0 then $0, else (B-E) 79,800 FORMULA B - ALLOCATED COSTS (OTHER THAN BETWEEN HOME AND SCHOOL) A. Line B. Line C. Line D. Line E. Line F. Line G. Line H. Line I. Line J. Line K. Line L. Line M. Line N. Line O. B1: (D)/(A+B+C+D+E+F) 0.0% P. Allocated Costs: (O)*(G+H+I+J+K+L+M+N) Budget Details Page 20 of 66 Generated on March 28, 2018

21 Monmouth Est. Average Daily Enrollment for Regular Programs Brielle Boro Section Enrollments Line No Total Pre-K / K Gr 1-5 Gr 6-8 Gr 9-12 ADE ADE From School Register ADE ADE Entered By District ADE ADE For Ratios ADE Ratio Reg Ed ADE Ratio Spec Ed ADE Ratio All Budget Details Page 21 of 66 Generated on March 28, 2018

22 Monmouth Est. Tuition Calculated Rates for Regular Programs Brielle Boro Section Enrollments Account Line No Line No Total PreK / K Gr 1-5 Gr 6-8 Gr 9-12 Sec I Direct Expenses 0 2,793, ,759 1,329,515 1,030,726 0 Sec I Local Contrib - Transfer to Special Revenue Sec I Equipment Sec II TOTAL VOCATIONAL PROGRAMS - LOCAL - INSTRUCTION 11-3XX-100-XXX/15-3XX-100-XXX Sec II TOTAL SCHOOL-SPON. CO/EXTRA CURR. ACTVTS. - INST XXX/ XXX ,080 4,018 21,889 17,173 0 Sec II TOTAL SCHOOL-SPONSORED ATHLETICS - INSTRUCTION XXX/ XXX ,738 4,546 24,764 19,428 0 Sec II TOTAL OTHER INSTRUCTIONAL PROGRAMS - INSTRUCTION 11-4XX-100-XXX/15-4XX-100-XXX Sec II TOTAL UNDIST. EXPEND.-SPEECH, OT, PT AND RELATED SVCS XXX ,518 26, , ,821 0 Sec II Salaries of Other Professional Staff ,758 18,167 98,956 77,635 0 Sec II Salaries of Secretarial and Clerical Assistants ,608 3,695 20,125 15,789 0 Sec II Other Salaries Sec II Unused Vacation Payment to Terminated/Retired Staff Sec II Purchased Professional - Educational Services ,677 7,992 43,532 34,153 0 Sec II Other Purchased Prof. and Tech. Services Sec II Other Purchased Services ( series) Sec II Misc Pur Serv( series O/than Resid Costs) Sec II Supplies and Materials Sec II Other Objects Sec II Interest on Lease Purchase Agreements Sec II Rental of Land & Bldg. Oth. than Lease Pur Agrmt Sec II TOTAL SPECIAL PROGRAMS - INSTRUCTION 11-2XX-100-2XX Sec II TOTAL VOCATIONAL PROGRAMS - INSTRUCTION 11-3XX-100-2XX Sec II TOTAL OTHER INSTRUCTIONAL PROGRAMS - INSTRUCTION 11-4XX-100-2XX Sec II TOTAL OTHER SUPP SERV - SPEECH/OT/PTand RELATED SV XX Sec II TOTAL OTHER SUPP SERV - CHILD STUDY TEAMS XX Sec II TOTAL FACILITIES ACQUISITION and CONSTR. SERVICES XX Sec II Vocational Programs - Local - Instruction 12-3XX /15-3XX Sec II School-Sponsored and Other Instructional Program 12-4XX /15-4XX Sec II Undist. Expend. - Supp Serv. - Related & Extra X Sec II Undist.Expend.-Support Serv. - Child Study Teams Sec II Salaries Budget Details Page 22 of 66 Generated on March 28, 2018

23 Monmouth Est. Tuition Calculated Rates for Regular Programs Brielle Boro Section Enrollments Account Line No Line No Total PreK / K Gr 1-5 Gr 6-8 Gr 9-12 Sec II Unused Vacation Payment to Terminated/Retired Staff Sec II Legal Services Sec II Architectural/Engineering Services Sec II Other Purchased Prof. and Tech. Services Sec II Construction Services Sec II Supplies & Materials Sec II Land and Improvements Sec II Bldgs. Other than Lease Purchase Agreements Sec II Infrastructure Sec II Other Objects Sec II Assessment for Debt Service on SDA Funding ,491 2,844 15,492 12,154 0 Sec II Facilities Grant-Transfer to Special Revenue Sec II Capital Outlay - Transfer to Capital Projects Sec II Building Use Charge Formula A Sec III Salaries of Teachers , ,461 3,500 0 Sec III Other Salaries for Instruction Sec III Purchased Professional-Educational Services Sec III Purchased Technical Services Sec III Other Purchased Services ( series) Sec III General Supplies Sec III Textbooks Sec III Other Objects Sec III Other Salaries for Instruction / , ,343 2,623 0 Sec III Unused Vacation Payment to Terminated/Retired Staff 11-1XX /15-1XX Sec III Purchased Professional-Educational Services / Sec III Purchased Technical Services / Sec III Other Purchased Services ( series) / ,571 1,826 9,944 7,801 0 Sec III General Supplies / ,152 16,151 87,978 69,022 0 Sec III Textbooks / ,194 4,402 23,979 18,813 0 Sec III Other Objects / ,780 1,192 6,494 5,094 0 Sec III TOTAL HOME INSTRUCTION Budget Details Page 23 of 66 Generated on March 28, 2018

24 Monmouth Est. Tuition Calculated Rates for Regular Programs Brielle Boro Section Enrollments Account Line No Line No Total PreK / K Gr 1-5 Gr 6-8 Gr 9-12 Sec III TOTAL BASIC SKILLS/REMEDIAL - INSTRUCTION XXX Sec III TOTAL BILINGUAL EDUCATION - INSTRUCTION XXX Sec III TOTAL BEFORE/AFTER SCHOOL PROGRAMS XXX-XXX ,000 1,026 5,589 4,385 0 Sec III TOTAL SUMMER SCHOOL XXX-XXX Sec III TOTAL INSTRUCTIONAL ALTERNATIVE ED PROGRAM XXX-XXX Sec III TOTAL OTHER SUPPLEMENTAL/AT-RISK PROGRAMS XXX-XXX Sec III TOTAL UNDIST. EXPEND.-ATTENDANCE AND SOCIAL WORK XXX Sec III TOTAL UNDIST. EXPENDITURES - HEALTH SERVICES XXX ,643 8,735 47,580 37,328 0 Sec III TOTAL UNDIST. EXPENDITURES - GUIDANCE XXX ,624 7,427 40,457 31,740 0 Sec III TOTAL UNDIST. EXPEND.-IMPROV. OF INST. SERV XXX ,456 6,012 32,750 25,694 0 Sec III TOTAL UNDIST. EXPEND.-EDU. MEDIA SERV./LIBRARY XXX ,515 14,133 76,985 60,397 0 Sec III TOTAL UNDIST. EXPEND.-INSTR. STAFF TRAINING SERV XXX ,123 1,224 6,668 5,231 0 Sec III Salaries ,940 17,904 97,525 76,512 0 Sec III Salaries of Attorneys Sec III General Admin. Salaries-Governance Staff (BOE Direct Reports Only) Sec III Salaries of State Monitors Sec III Unused Vacation Payment to Terminated/Retired Staff Sec III Legal Services ,000 2,705 14,735 11,560 0 Sec III Audit Fees ,500 1,073 5,843 4,584 0 Sec III Expenditure and Internal Control Audit Fees Sec III Architectural/Engineering Services Sec III Other Purchased Professional Services Sec III Purchased Technical Services Sec III Communications / Telephone , ,961 3,892 0 Sec III BOE Other Purchased Services Sec III Misc. Purch Serv ( ) [Other than 530 and 585] ,799 4,272 23,270 18,256 0 Sec III General Supplies Sec III BOE In-House Training/Meeting Supplies Sec III Judgments Against The School District , ,081 3,986 0 Sec III Miscellaneous Expenditures ,000 4,198 22,864 17,938 0 Sec III BOE Membership Dues and Fees , ,150 2, Budget Details Page 24 of 66 Generated on March 28, 2018

25 Monmouth Est. Tuition Calculated Rates for Regular Programs Brielle Boro Section Enrollments Account Line No Line No Total PreK / K Gr 1-5 Gr 6-8 Gr 9-12 Sec III TOTAL UNDIST. EXPEND.-SUPPORT SERV.-SCHOOL ADMIN XXX ,007 21, ,834 90,091 0 Sec III Salaries ,406 19, ,399 83,474 0 Sec III Unused Vacation Payment to Terminated/Retired Staff Sec III Purchased Professional Services Sec III Purchased Professional Services- Public Relation Costs Sec III Purchased Technical Services Sec III Misc. Purchased Services ( ) [O/T 594] Sec III Sale/Lease-back Payments Sec III Supplies and Materials Sec III Interest on Current Loans Sec III Interest on Bond Anticipation Notes (BANs) Sec III Miscellaneous Expenditures Sec III TOTAL UNDIST. EXPEND. - ADMIN. INFO TECHNOLOGY XXX ,702 5,476 29,826 23,400 0 Sec III TOTAL UNDIST. EXPEND.-REQUIRED MAINT FOR SCH FAC XXX ,216, , , ,927 0 Sec III Salaries ,104 27, , ,635 0 Sec III Salaries of Non-Instructional Aides / Sec III Unused Vacation Payment to Terminated/Retired Staff Sec III Purchased Professional and Technical Services Sec III Cleaning, Repair, and Maintenance Services Sec III Other Purchased Property Services , ,845 2,232 0 Sec III Insurance ,095 2,714 14,783 11,598 0 Sec III Miscellaneous Purchased Services Sec III General Supplies / Sec III Energy (Natural Gas) ,000 4,664 25,405 19,931 0 Sec III Energy (Electricity) ,578 8,262 45,006 35,309 0 Sec III Energy (Oil) Sec III Energy (Gasoline) Sec III Other Objects , ,740 1,365 0 Sec III TOTAL UNDIST EXPEND.-CARE AND UPKEEP OF GROUNDS XXX ,252 3,475 18,928 14,849 0 Sec III TOTAL SECURITY XXX , , Sec III Sal. for Pupil Trans(Other than Bet. Home & Sch) Budget Details Page 25 of 66 Generated on March 28, 2018

26 Monmouth Est. Tuition Calculated Rates for Regular Programs Brielle Boro Section Enrollments Account Line No Line No Total PreK / K Gr 1-5 Gr 6-8 Gr 9-12 Sec III Contr Serv(Oth. than Bet Home and Sch)-Vend / ,000 2,332 12,702 9,966 0 Sec III TOTAL REGULAR PROGRAMS - INSTRUCTION Sec III TOTAL ATTENDANCE AND SOCIAL WORK SERVICES Sec III TOTAL HEALTH SERVICES Sec III TOTAL OTHER SUPP SERV - GUIDANCE Sec III TOTAL IMPROVEMENT OF INSTRUCTION SERVICES Sec III TOTAL EDUCATIONAL MEDIA SERVICES - SCH. LIBRARY Sec III TOTAL INSTRUCTIONAL STAFF TRAINING SERVICES Sec III TOTAL SUPPORT SERVICES - GENERAL ADMINISTRATION XX Sec III TOTAL SUPPORT SERVICES - SCHOOL ADMINISTRATION Sec III TOTAL SUPPORT SERVICES - CENTRAL SERVICES XX Sec III TOTAL SUPP. SVCS - ADMIN. INFORMATION TECHNOLOGY XX Sec III TOTAL OPERATION AND MAINTENANCE OF PLANT SERVICE XX Sec III TOTAL REQUIRED MAINTENANCE FOR SCHOOL FACILITIES XX Sec III TOTAL CUSTODIAL SERVICES XX Sec III TOTAL CARE AND UPKEEP OF GROUNDS XX Sec III TOTAL SECURITY XX Sec III Group Insurance / Sec III Social Security Contributions / ,000 11,193 60,972 47,835 0 Sec III T.P.A.F. Contributions - ERIP / Sec III Other Retirement Contributions - PERS / ,056 10,919 59,476 46,661 0 Sec III Other Retirement Contributions - ERIP / Sec III Other Retirement Contrib. - Deferred PERS Pymt / Sec III Other Retirement Contributions - Regular / Sec III Unemployment Compensation / ,000 1,866 10,162 7,972 0 Sec III Workmen's Compensation / ,827 5,114 27,858 21,855 0 Sec III Health Benefits / ,019,685 95, , ,469 0 Sec III Tuition Reimbursement / ,000 2,332 12,702 9,966 0 Sec III Other Employee Benefits / Sec III Unused Sick Payment to Terminated/Retired Staff- mass severance / Sec III Unused Vacation Pmt to Terminated/Retired Staff- mass severance / Budget Details Page 26 of 66 Generated on March 28, 2018

27 Monmouth Est. Tuition Calculated Rates for Regular Programs Brielle Boro Section Enrollments Account Line No Line No Total PreK / K Gr 1-5 Gr 6-8 Gr 9-12 Sec III Unused Sick Payment to Terminated/Retired Staff / ,684 3,142 17,115 13,427 0 Sec III TOTAL UNDISTRIBUTED EXPENDITURES-FOOD SERVICES ,262 3,103 16,900 13,259 0 Sec III Home Instruction Sec III Home Instruction Sec III Basic Skills/Remedial - Instruction / Sec III Bilingual Education - Instruction / Sec III At-Risk Programs 12-42X /15-42X Sec III Undistributed Expenditures - Instruction / Sec III Undist.Expend.-Support Serv.-Students - Reg / Sec III Undist.Expend.-Support Serv. - Inst. Staff / Sec III Undistributed Expenditures - General Admin Sec III Undistributed Expenditures - School Admin / Sec III Undistributed Expenditures - Central Services Sec III Undistributed Expenditures - Admin Info Tech Sec III Undist. Expend. - Required Maint for School Fac Sec III Undist. Expend. - Custodial Services Sec III Undist. Expend. - Care and Upkeep of Grounds Sec III Undist. Expend. - Security / Sec III Undistributed Expenditures - Non-Inst. Serv Sec III Interest on Early Retirement Bonds Sec III Redemption of Principal-Early Retirement Bonds Sec III Allocated Costs - Other than Between Home and School Formula B Sec III Sub Total 0 8,296, ,117 4,125,825 3,224,534 0 Sec IV Contribution to SBB - Other Federal Projects 20-XXX Sec IV Contribution to SBB - Other State Projects 20-XXX Sec IV Net Total Tuition Costs 0 8,296, ,117 4,125,825 3,224,534 0 Summary Grand Total ,770 4,228,971 3,305,147 0 Summary Cost Per Pupil ,357 15,496 15, Budget Details Page 27 of 66 Generated on March 28, 2018

28 Monmouth Est. Average Daily Enrollment for Special Ed Programs Brielle Boro Section Enrollments Line Total Cog Mild Cog Mod LLD Vis Imp Aud Imp Beh Dis M.D. Autism PreK PT PreK FT Cog Sev ADE ADE From School Register ADE ADE Entered By District ADE ADE For Ratios ADE Ratio Reg Ed ADE Ratio Spec Ed ADE Ratio All Budget Details Page 28 of 66 Generated on March 28, 2018

29 Monmouth Est. Tuition Calculated Rates for Special Ed Programs Brielle Boro Section Enrollments Account Line No Line Tot Cog Mild Cog Mod LLD Vis Imp Aud Imp Beh Dis M.D. Autism PreK PT PreK FT Cog Sev Sec I Direct Expenses 0 2,793, Sec I Local Contrib - Transfer to Special Revenue Sec I Equipment Sec II Sec II Sec II Sec II Sec II TOTAL VOCATIONAL PROGRAMS - LOCAL - INSTRUCTION TOTAL SCHOOL-SPON. CO/EXTRA CURR. ACTVTS. - INST TOTAL SCHOOL-SPONSORED ATHLETICS - INSTRUCTION TOTAL OTHER INSTRUCTIONAL PROGRAMS - INSTRUCTION TOTAL UNDIST. EXPEND.-SPEECH, OT, PT AND RELATED SVCS 11-3XX-100-XXX/15-3XX-100-XXX XXX/ XXX , XXX/ XXX , XX-100-XXX/15-4XX-100-XXX XXX , Sec II Salaries of Other Professional Staff , Sec II Salaries of Secretarial and Clerical Assistants , Sec II Other Salaries Sec II Unused Vacation Payment to Terminated/Retired Staff Sec II Purchased Professional - Educational Services , Sec II Other Purchased Prof. and Tech. Services Sec II Other Purchased Services ( series) Sec II Misc Pur Serv( series O/than Resid Costs) Sec II Supplies and Materials Sec II Other Objects Sec II Interest on Lease Purchase Agreements Sec II Rental of Land & Bldg. Oth. than Lease Pur Agrmt Sec II TOTAL SPECIAL PROGRAMS - INSTRUCTION 11-2XX-100-2XX Sec II Sec II Sec II Sec II TOTAL VOCATIONAL PROGRAMS - INSTRUCTION TOTAL OTHER INSTRUCTIONAL PROGRAMS - INSTRUCTION TOTAL OTHER SUPP SERV - SPEECH/OT/PTand RELATED SV TOTAL OTHER SUPP SERV - CHILD STUDY TEAMS 11-3XX-100-2XX XX-100-2XX XX XX Budget Details Page 29 of 66 Generated on March 28, 2018