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User Friendly Budgets
2010

ESSEX - VERONA BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time1,8431,9191,895
Pupils on Roll Regular Shared-Time220
spacing
Pupils on Roll - Special Full-Time227235250
Pupils on Roll - Special Shared-Time760
Private School Placements191714
spacing
Pupils Sent to Other Districts-Reg Prog006
Pupils Sent to Other Dists-Spec Ed Prog978
Pupils Received1315

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 40,471 327,858
Revenues from Local Sources:
Local Tax Levy 10-1210 24,689,393 25,601,948 26,626,026
Tuition 10-1300 177,274 71,510 229,926
Interest Earned on Capital Reserve Funds 10-1XXX 28 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 258,203 358,219 254,803
SUBTOTAL  25,124,898 26,031,677 27,110,755
Revenues from State Sources:
Extraordinary Aid 10-3131 235,794 0 0
Categorical Special Education Aid 10-3132 1,151,212 1,202,265 70,811
Categorical Security Aid 10-3177 142,065 157,178 0
Categorical Transportation Aid 10-3121 60,173 85,575 0
SUBTOTAL  1,589,244 1,445,018 70,811
Adjustment for Prior Year Encumbrances  0 5,624 0
Actual Revenues (Over)/Under Expenditures  -277,734 0 0
TOTAL OPERATING BUDGET  26,436,408 27,522,790 27,509,424
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 28,082 4,703 4,703
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 104,366 114,777 114,777
TOTAL REVENUES FROM STATE SOURCES  104,366 114,777 114,777
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 476,442 465,132 465,132
Other 20-4XXX 31,594 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  508,036 465,132 465,132
TOTAL GRANTS AND ENTITLEMENTS  640,484 584,612 584,612
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 443,161 14,000
Transfers from Other Funds 40-5200 36,054 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 1,498,905 1,735,944 2,218,556
TOTAL REVENUES FROM LOCAL SOURCES  1,498,905 1,735,944 2,218,556
Revenues from State Sources:
Debt Service Aid Type II 40-3160 402,091 503,226 423,263
TOTAL LOCAL REPAYMENT OF DEBT  1,937,050 2,682,331 2,655,819
Actual Revenues (Over)/Under Expenditures  637,306 0 0
TOTAL REPAYMENT OF DEBT  2,574,356 2,682,331 2,655,819
TOTAL REVENUES/SOURCES  29,651,248 30,789,733 30,749,855
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  29,651,248 30,789,733 30,749,855

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX9,935,70310,358,0329,849,710
Special Education 11-2XX-100-XXX1,914,4391,877,2091,979,355
Basic Skills/Remedial 11-230-100-XXX57,845111,965116,444
Bilingual Education 11-240-100-XXX66,09668,69971,444
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX168,416200,019206,593
School Sponsored Athletics 11-402-100-XXX480,178545,685516,063
Other Instructional Programs 11-4XX-100-XXX61,87964,10966,345
Summer School 11-422-XXX-XXX31,6942850
Community Services Programs/Operations 11-800-330-XXX21,57711,31371,716
Support Services:
Tuition 11-000-100-XXX1,544,5341,496,5141,499,463
Health Services 11-000-213-XXX439,987449,570471,562
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217337,708362,663369,496
Guidance 11-000-218-XXX543,904552,744519,592
Child Study Teams 11-000-219-XXX837,517893,374860,208
Improvement of Instructional Services 11-000-221-XXX53,672192,482193,666
Educational Media Services - School Library 11-000-222-XXX402,310411,339413,422
General Administration 11-000-230-XXX527,563533,323496,797
School Administration 11-000-240-XXX1,964,8721,980,7801,865,738
Central Svcs & Admin Info Technology 11-000-25X-XXX413,154412,834376,988
Operation and Maintenance of Plant Services 11-000-26X-XXX2,435,8942,524,7972,438,041
Student Transportation Services 11-000-270-XXX496,801486,270480,628
Personal Services - Employee Benefits 11-XXX-XXX-2XX3,642,8803,928,5154,585,886
Food Services 11-000-310-XXX14,74700
Total Support Services Expenditures 13,655,54314,225,20514,571,487
TOTAL GENERAL CURRENT EXPENSE 26,393,37027,462,52127,449,157
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X43,03860,26960,267
TOTAL CAPITAL EXPENDITURES 43,03860,26960,267
OPERATING BUDGET GRAND TOTAL 26,436,40827,522,79027,509,424
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX28,0824,7034,703
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX11,66712,23912,239
Nonpublic Auxiliary Services 20-XXX-XXX-XXX22,16000
Nonpublic Handicapped Services 20-XXX-XXX-XXX46,63000
Nonpublic Nursing Services 20-XXX-XXX-XXX15,74914,51414,514
Nonpublic Technology Initiative 20-XXX-XXX-XXX8,16000
Other Special Projects 20-XXX-XXX-XXX088,02488,024
Total State Projects 104,366114,777114,777
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX476,442465,132465,132
Other Special Projects 20-XXX-XXX-XXX31,59400
Total Federal Projects 508,036465,132465,132
TOTAL GRANTS AND ENTITLEMENTS 640,484584,612584,612
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,574,3562,682,3312,655,819
TOTAL REPAYMENT OF DEBT 2,574,3562,682,3312,655,819
Total Expenditures 29,651,24830,789,73330,749,855
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 29,651,24830,789,73330,749,855

 

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 Budget719,351528,728528,728528,728
  Repayment of Debt1,429,017791,71114,0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve62,278162,306162,306162,306
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0368,329327,8580
      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 Cost11,53911,40412,33911,80711,874
Total Classroom Instruction6,8936,7067,1786,9226,958
Classroom-Salaries and Benefits6,4376,3366,8196,5706,637
Classroom-General Supplies and Textbooks369323279273244
Classroom-Purchased Services and Other8747807978
Total Support Services1,4611,4441,6761,5711,622
Support Services-Salaries and Benefits1,3521,2991,5361,4101,523
Total Administrative Costs1,5541,5931,6651,5991,558
Administration-Salaries and Benefits1,2761,3791,4951,3991,409
Legal Costs00183717
Total Operations and Maintenance of Plant1,2301,2651,3571,3021,282
Operations & Maintenance of Plant-Salary & Ben.688734718763727
Total Food Services Costs07000
Total Extracurricular Costs346350409396399
Total Equipment Costs2120302828
Employee Benefits as a % of Salaries19.120.3232124.9

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
  • Cafeteria shared service with Caldwell-West Caldwell
  • Gas consortium with eight other districts
  • Pooled worker's compensation insurance
  • Pooled Property insurance
  • Pooled athletic insurance
  • Pooled special education transportation
  • Joint snow removal with town
  • Town picks up trash at no cost to Board
  • Health benefit trust pool
  • Pooled telephne service

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy26,626,026 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)506,283,100 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1005.2591 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy28,844,582 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)506,283,100 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1005.6973 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy26,626,026 (G)
Estimated Equalized Valuation (as of 10/01/2009)2,443,232,897 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1001.0898 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy28,844,582 (J)
Estimated Equalized Valuation (as of 10/01/2009)2,443,232,897 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1001.1806 (L)

 

Administrative Salaries
Employee Name: Charles Sampson 
Job TitleSuperintendent 
Base Annual Salary159,120 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract11/25/2008 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 22 
  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: 
Allowances5,728 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other700 
  Retirement Plans
Contractual Post-Employment Benefits Amount
  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: Cheryl Nardino 
Job TitleBusiness Administrator 
Base Annual Salary139,689 
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 Days240 
  Contracted Number of Annual Vacation Days 22 
  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: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,444 
  Retirement Plans
Contractual Post-Employment Benefits Amount
  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: Elizabeth Toriello 
Job Titleother 
Base Annual Salary127,000 
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 Days240 
  Contracted Number of Annual Vacation Days 22 
  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: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other700 
  Retirement Plans
Contractual Post-Employment Benefits Amount
  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: Libby Skinner 
Job Titleother 
Base Annual Salary128,658 
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 Days240 
  Contracted Number of Annual Vacation Days 22 
  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: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other700 
  Retirement Plans
Contractual Post-Employment Benefits Amount
  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: Rich Hoatson 
Job Titleother 
Base Annual Salary95,940 
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 Days240 
  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: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other700 
  Retirement Plans
Contractual Post-Employment Benefits Amount
  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