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User Friendly Budgets
2010

ESSEX - ROSELAND BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time458454456
spacing
Pupils on Roll - Special Full-Time505259
Pupils on Roll - Special Shared-Time100
Private School Placements854
spacing
Pupils Received11130

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 154,944 191,468
Withdrawal from Cap Res-for Local Share 10-307 0 220,852 0
Revenues from Local Sources:
Local Tax Levy 10-1210 6,107,413 6,598,522 6,597,416
Interest Earned on Capital Reserve Funds 10-1XXX 888 0 0
Other Restricted Miscellaneous Revenues 10-1XXX 78,883 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 0 78,374 71,500
SUBTOTAL  6,187,184 6,676,896 6,668,916
Revenues from State Sources:
Extraordinary Aid 10-3131 174,879 40,000 60,000
Categorical Special Education Aid 10-3132 283,906 310,413 63,368
Categorical Security Aid 10-3177 16,564 38,899 0
Categorical Transportation Aid 10-3121 86,260 118,016 0
SUBTOTAL  561,609 507,328 123,368
Adjustment for Prior Year Encumbrances  0 40,392 0
Actual Revenues (Over)/Under Expenditures  614,594 0 0
TOTAL OPERATING BUDGET  7,363,387 7,600,412 6,983,752
GRANTS AND ENTITLEMENTS
Revenues from Federal Sources:
Title II 20-4451-4455 0 0 5,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 97,739 100,101 88,605
Other 20-4XXX 7,377 115,096 0
TOTAL REVENUES FROM FEDERAL SOURCES  105,116 215,197 93,605
TOTAL GRANTS AND ENTITLEMENTS  105,116 215,197 93,605
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 1
Revenues from Local Sources:
Local Tax Levy 40-1210 791,230 789,747 802,127
TOTAL REVENUES FROM LOCAL SOURCES  791,230 789,747 802,127
Revenues from State Sources:
Debt Service Aid Type II 40-3160 38,486 38,531 33,890
TOTAL LOCAL REPAYMENT OF DEBT  829,716 828,278 836,018
Actual Revenues (Over)/Under Expenditures  -1 0 0
TOTAL REPAYMENT OF DEBT  829,715 828,278 836,018
TOTAL REVENUES/SOURCES  8,298,218 8,643,887 7,913,375
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  8,298,218 8,643,887 7,913,375

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,491,8172,457,1102,377,140
Special Education 11-2XX-100-XXX585,796655,949641,700
Basic Skills/Remedial 11-230-100-XXX124,751129,944143,115
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX012,62410,500
Other Instructional Programs 11-4XX-100-XXX13,65217,91018,290
Support Services:
Tuition 11-000-100-XXX347,398252,414173,729
Attendance and Social Work Services 11-000-211-XXX1,5001,5001,500
Health Services 11-000-213-XXX50,40154,19659,505
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217144,975245,998373,245
Child Study Teams 11-000-219-XXX304,874354,882250,029
Improvement of Instructional Services 11-000-221-XXX5,4345,6795,000
Educational Media Services - School Library 11-000-222-XXX121,524167,186126,490
General Administration 11-000-230-XXX237,349262,031251,620
School Administration 11-000-240-XXX239,510178,624182,605
Central Svcs & Admin Info Technology 11-000-25X-XXX151,053177,225164,979
Operation and Maintenance of Plant Services 11-000-26X-XXX687,532656,367602,693
Student Transportation Services 11-000-270-XXX357,777366,424309,261
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,157,3341,349,9441,236,320
Total Support Services Expenditures 3,806,6614,072,4703,736,976
TOTAL GENERAL CURRENT EXPENSE 7,022,6777,346,0076,927,721
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X6,4863,2080
Facilities Acquisition and Construction Services 12-000-4XX-XXX306,703226,19731,031
TOTAL CAPITAL EXPENDITURES 313,189229,40531,031
Summer School:
Instruction 13-422-100-XXX27,52125,00025,000
Total Summer School 27,52125,00025,000
TOTAL SPECIAL SCHOOLS 27,52125,00025,000
OPERATING BUDGET GRAND TOTAL 7,363,3877,600,4126,983,752
SPECIAL GRANTS AND ENTITLEMENTS
Federal Projects:
Title II 20-XXX-XXX-XXX005,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX97,739100,10188,605
Other Special Projects 20-XXX-XXX-XXX7,377115,0960
Total Federal Projects 105,116215,19793,605
TOTAL GRANTS AND ENTITLEMENTS 105,116215,19793,605
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX829,715828,278836,018
TOTAL REPAYMENT OF DEBT 829,715828,278836,018
Total Expenditures 8,298,2188,643,8877,913,375
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 8,298,2188,643,8877,913,375

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/08
Audited
Balance
6/30/09
Estimated
Balance
6/30/10
Estimated
Balance
6/30/11
Unassigned:
  General Operating Budget286,898423,357358,661167,193
  Repayment of Debt0110
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve388,297231,01210,16010,160
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve405,17919,94400
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2007-08
Actual
2008-09
Actual
2009-10
Original
Budget
2009-10
Revised
Budget
2010-11
Proposed
Budget
Total Comparative Per Pupil Cost11,66312,21712,87213,29512,514
Total Classroom Instruction7,1907,8508,2698,3757,885
Classroom-Salaries and Benefits6,9977,5857,9928,1247,701
Classroom-General Supplies and Textbooks157223240214146
Classroom-Purchased Services and Other3642363737
Total Support Services1,5361,3931,5921,9271,860
Support Services-Salaries and Benefits8248229671,2321,255
Total Administrative Costs1,5471,5001,6241,5211,438
Administration-Salaries and Benefits1,3471,3301,4201,2801,250
Legal Costs00384039
Total Operations and Maintenance of Plant1,3911,4601,3731,4321,297
Operations & Maintenance of Plant-Salary & Ben.539606557574575
Total Food Services Costs00000
Total Extracurricular Costs0002520
Total Equipment Costs426131960
Employee Benefits as a % of Salaries27.327.431.23128.4

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.

 

Shared Services
  • 1. The Roseland School District participates in the ACES Program,
  • Alliance for Competitive Energy, to purchase gas and electricity.
  • 2. The school district is part of the Morris Essex Insurance Group which
  • consists of a group of districts who share membership in a worker's
  • compensation plan providing training to custodians, provide reporting,
  • legal services and compliance.
  • 3. Professional development is shared among the teachers of the West
  • Essex Consortium providing programs for all the sending districts.
  • 4. Roseland is part of the consortium to purchase supplies through
  • Essex County Educational Services Commission and Ed Data to receive a
  • higher savings to the district.
  • 5. Roseland is a member of the Sussex County Co-op for the
  • transportation of regular and special needs students.
  • 6. The Board of Education shares the school facilities for recreational
  • purposes with the Borough of Roseland.
  • 7. Services are received by the district from the Public Works
  • Department of the Borough of Roseland for the landscaping and salting of
  • the school's property, payment of water and waste removal, consulting
  • services and other emergency needs that arise.
  • 8. The district participates in E-Rate which provides a savings for
  • telecommunication and internet access.
  • 9. The district is a member of the Essex County Cooperative Purchasing
  • System which is a cost saving opportunity from vendors who extend fixed
  • prices to participants for county bids for cooperative purchasing.
  • 10. The property/casualty insurance plan is part of a consortium with
  • other districts and the NJ School Boards Insurance Group.

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,597,416 (A)
Estimated Net Taxable Valuation (as of 03/01/2010)1,817,466,392 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.3630 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy7,399,543 (D)
Estimated Net Taxable Valuation (as of 03/01/2010)1,817,466,392 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.4071 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,597,416 (G)
Estimated Equalized Valuation (as of 03/01/2010)1,817,466,392 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.3630 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy7,399,543 (J)
Estimated Equalized Valuation (as of 03/01/2010)1,817,466,392 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.4071 (L)

 

Administrative Salaries
Employee Name: DEBORAH MUSCARA 
Job TitleBusiness Administrator BOARD SECRETARY 
Base Annual Salary94,760 
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 Contract06/30/2010 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days12 
  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 Days 
Benefits: 
Allowances3,013 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans10,606 
Contractual Post-Employment Benefits Amount10,730 
  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: DOREEN SCHWARZ 
Job TitleVice Principal 
Base Annual Salary108,165 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract09/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days220 
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days11 
  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 Days 
Benefits: 
Allowances1,770 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans12,106 
Contractual Post-Employment Benefits Amount11,100 
  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: LEONORA DEVITA 
Job TitleSUPERVISOR OF SPEC SVC/LTDC 
Base Annual Salary101,060 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract09/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days200 
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days12 
  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 Days 
Benefits: 
Allowances1,600 
Bonuses900 
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans11,412 
Contractual Post-Employment Benefits Amount11,100 
  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: RICHARD SIERCHIO 
Job TitleSuperintendent PRINCIPAL/DIR SPECIAL SERVICES 
Base Annual Salary144,900 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2008 
  Ending Date of Contract07/01/2011 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 23 
  Contracted Number of Annual Sick Days12 
  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 Days 
Benefits: 
Allowances6,214 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount17,658 
  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