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User Friendly Budgets
2010

MERCER - MERCER CO SPECIAL SERVICE

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll - Special Full-Time689670642
Pupils on Roll - Special Shared-Time37263

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 2,696,621 1,911,576
Withdrawal from Cap Res-for Local Share 10-307 0 60,000 0
Revenues from Local Sources:
County Tax Levy 10-1210 3,460,178 2,870,529 2,870,529
Tuition from LEAs 10-1310 29,674,706 29,980,180 29,842,647
Other Tuition 10-1320-1340 4,539,655 3,464,825 3,117,872
Non-Resident Fees 10-1350 183,848 180,180 171,990
Interest Earned on Capital Reserve Funds 10-1XXX 8,785 1,500 1,500
Unrestricted Miscellaneous Revenues 10-1XXX 538,542 212,700 398,750
SUBTOTAL  38,405,714 36,709,914 36,403,288
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 134,968 125,000 112,500
Adjustment for Prior Year Encumbrances  0 270,636 0
Actual Revenues (Over)/Under Expenditures  -2,114,521 0 0
TOTAL OPERATING BUDGET  36,426,161 39,862,171 38,427,364
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 818,463 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 749,989 1,495,368 1,017,870
TOTAL REVENUES FROM STATE SOURCES  749,989 1,495,368 1,017,870
Revenues from Federal Sources:
Title I 20-4411-4416 82,918 244,699 93,204
Vocational Education 20-4430 0 25,374 25,374
Other 20-4XXX 47,968 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  130,886 270,073 118,578
TOTAL GRANTS AND ENTITLEMENTS  1,699,338 1,765,441 1,136,448
TOTAL REVENUES/SOURCES  38,125,499 41,627,612 39,563,812
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  38,125,499 41,627,612 39,563,812

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Special Education 11-2XX-100-XXX15,662,12415,636,24715,060,590
Other Instructional Programs 11-4XX-100-XXX034,01836,000
Support Services:
Health Services 11-000-213-XXX529,997529,630505,115
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2174,566,9684,848,3694,192,886
Child Study Teams 11-000-219-XXX1,276,8221,347,8561,308,456
Improvement of Instructional Services 11-000-221-XXX441,681459,486525,899
Educational Media Services - School Library 11-000-222-XXX127,606133,463140,855
Instructional Staff Training Services 11-000-223-XXX22,78239,88418,300
General Administration 11-000-230-XXX376,457440,822408,680
School Administration 11-000-240-XXX1,221,4021,162,4201,195,912
Central Svcs & Admin Info Technology 11-000-25X-XXX1,095,2171,160,4321,115,034
Operation and Maintenance of Plant Services 11-000-26X-XXX2,318,2922,811,6942,810,655
Student Transportation Services 11-000-270-XXX25,70637,58534,000
Personal Services - Employee Benefits 11-XXX-XXX-2XX8,358,94210,629,50410,789,082
Food Services 11-000-310-XXX41,20700
Total Support Services Expenditures 20,403,07923,601,14523,044,874
TOTAL GENERAL CURRENT EXPENSE 36,065,20339,271,41038,141,464
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60401,5001,500
Equipment 12-XXX-XXX-73X76,581108,53879,400
Facilities Acquisition and Construction Services 12-000-4XX-XXX284,377480,723205,000
TOTAL CAPITAL EXPENDITURES 360,958590,761285,900
OPERATING BUDGET GRAND TOTAL 36,426,16139,862,17138,427,364
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX818,46300
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX749,9891,495,3681,017,870
Total State Projects 749,9891,495,3681,017,870
Federal Projects:
Title I 20-XXX-XXX-XXX82,918244,69993,204
Vocational Education 20-XXX-XXX-XXX025,37425,374
Other Special Projects 20-XXX-XXX-XXX47,96800
Total Federal Projects 130,886270,073118,578
TOTAL GRANTS AND ENTITLEMENTS 1,699,3381,765,4411,136,448
Total Expenditures 38,125,49941,627,61239,563,812
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 38,125,49941,627,61239,563,812

 

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 Budget4,111,7896,282,2633,585,6421,674,066
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve549,344558,129499,629501,129
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0000
      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 Cost47,99245,98354,25157,44259,218
Total Classroom Instruction27,82626,46630,54132,43733,835
Classroom-Salaries and Benefits24,73626,02130,06131,89133,325
Classroom-General Supplies and Textbooks246286324387372
Classroom-Purchased Services and Other2,844160157159138
Total Support Services12,16811,78214,25515,06114,695
Support Services-Salaries and Benefits11,89411,61813,95214,76714,439
Total Administrative Costs4,3204,3095,0725,2405,596
Administration-Salaries and Benefits3,3593,5043,9044,1184,607
Legal Costs00101107109
Total Operations and Maintenance of Plant3,6173,3164,3144,6345,018
Operations & Maintenance of Plant-Salary & Ben.1,5791,4381,6031,7812,185
Total Food Services Costs053000
Total Extracurricular Costs00000
Total Equipment Costs10398125159123
Employee Benefits as a % of Salaries35.733.236.941.844.1

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.

 

Shared Services
  • -SHARED ADMINISTRATORS-SUPERINTENDENT, BUSINESS ADMINISTRATOR, ASST.
  • BUSINESS ADMINISTRATOR
  • -MERCER COUNTY PURCHASING COOPERATIVE
  • -SHARED INTERNET ACCESS WITH MCTS
  • -SHARED TRANSPORTATION MAINTENANCE WITH MCTS
  • -JOINT INSURANCE FUND
  • -SAFETY TRAINING
  • -MERCER COORDINATED TRANSPORTATION SYSTEM
  • -MERCER COUNTY INTEGRATED PRESCHOOL
  • -MERCER COUNTY AUGMENTATIVE ASSISTIVE PROGRAMMING
  • -MERCER COUNTY STAFF DEVELOPMENT SERVICES
  • -MERCER COUNTY ASSESSMENT PROGRAM

 

Administrative Salaries
Employee Name: CARL KREGAR 
Job TitleAssistant Superintendent 
Base Annual Salary147,488 
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 25 
  Contracted Number of Annual Sick Days14 
  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, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of ContractUPON RETIRE. 50% DAILY RATE, MAX $22K 
   Buyback of Vacation Days at the End of ContractUPON LEAVING DIST. 100% DAILY RATE 
   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: CHRISTINE MACDONALD 
Job TitleHR MANAGER 
Base Annual Salary80,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract09/15/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 22 
  Contracted Number of Annual Sick Days14 
  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, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of ContractUPON RETIRE. 50% DAILY RATE, MAX $22K 
   Buyback of Vacation Days at the End of ContractUPON LEAVING DIST. 100% DAILY RATE 
   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 CashUP TO 13 DAYS @ PER DIEM RATE 
   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 SCHNEIDER 
Job TitleSuperintendent 
Base Annual Salary
Full Time Equivalents (FTE)0.5 
Shared with another district?
Shared County 
Shared District3105 
Shared Job TitleSUPERINTENDENT 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2013 
  Contracted Number of Annual Work Days
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days
  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, Other
  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: NANCY CANE 
Job TitleSPV OF DISTRICT OPERATION 
Base Annual Salary129,016 
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 Days14 
  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, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of ContractUPON RETIRE. 50% DAILY RATE, MAX $22K 
   Buyback of Vacation Days at the End of ContractUPON LEAVING DIST. 100% DAILY RATE 
   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 CashUP TO 13 DAYS @ PER DIEM RATE 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: NANCY SWIRSKY 
Job TitleBusiness Administrator 
Base Annual Salary139,932 
Full Time Equivalents (FTE)0.5 
Shared with another district?
Shared County 
Shared District3105 
Shared Job TitleBUSINESS ADMINISTRATOR 
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 25 
  Contracted Number of Annual Sick Days15 
  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, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of ContractUPON RETIRE. PER DIEM RATE, MAX $15K 
   Buyback of Vacation Days at the End of ContractPYMT UPON SEPERATION, PER DIEM RATE 
   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: RICK HILLMAN 
Job TitleTECH SPV/BLD & GROUNDS SPV 
Base Annual Salary133,515 
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 Days14 
  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, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of ContractUPON RETIRE. 50% DAILY RATE, MAX $22K 
   Buyback of Vacation Days at the End of ContractUPON LEAVING DIST. 100% DAILY RATE 
   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 CashUP TO 13 DAYS @ PER DIEM RATE 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: TANYA DAWSON 
Job TitleAsst Business Administrator 
Base Annual Salary82,800 
Full Time Equivalents (FTE)0.5 
Shared with another district?
Shared County 
Shared District3105 
Shared Job TitleASST. BUSINESS ADMINISTRATOR 
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 Days14 
  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, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of ContractUPON RETIRE. 50% DAILY RATE, MAX $22K 
   Buyback of Vacation Days at the End of ContractUPON LEAVING DIST. 100% DAILY RATE 
   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 CashUP TO 13 DAYS @ PER DIEM RATE 
   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