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User Friendly Budgets
2011-2012

ESSEX - VERONA BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time1,9191,9331,933
Pupils on Roll Regular Shared-Time211
spacing
Pupils on Roll - Special Full-Time235226226
Pupils on Roll - Special Shared-Time650
Private School Placements171819
spacing
Pupils Sent to Other Dists-Spec Ed Prog777
Pupils Received322

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 327,858 224,738
Revenues from Local Sources:
Local Tax Levy 10-1210 25,601,948 26,626,026 27,158,547
Tuition 10-1300 114,476 229,926 215,819
Other Restricted Miscellaneous Revenues 10-1XXX 0 254,803 211,971
Unrestricted Miscellaneous Revenues 10-1XXX 272,919 0 0
SUBTOTAL  25,989,343 27,110,755 27,586,337
Revenues from State Sources:
Extraordinary Aid 10-3131 199,963 0 200,000
Categorical Special Education Aid 10-3132 1,202,265 70,811 345,983
Categorical Security Aid 10-3177 132,920 0 0
Categorical Transportation Aid 10-3121 55,624 0 0
SUBTOTAL  1,590,772 70,811 545,983
Revenues from Federal Sources:
Education Jobs Fund 18-4522 0 0 47,889
SUBTOTAL  0 0 47,889
Actual Revenues (Over)/Under Expenditures  -207,791 0 0
TOTAL OPERATING BUDGET  27,372,324 27,509,424 28,404,947
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 25,938 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 83,413 97,527 97,527
TOTAL REVENUES FROM STATE SOURCES  83,413 97,527 97,527
Revenues from Federal Sources:
Title II 20-4451-4455 0 20,301 20,301
I.D.E.A. Part B (Handicapped) 20-4420-4429 593,589 461,043 461,043
Other 20-4XXX 35,071 13,274 13,274
TOTAL REVENUES FROM FEDERAL SOURCES  628,660 494,618 494,618
TOTAL GRANTS AND ENTITLEMENTS  738,011 592,145 592,145
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 14,000 7,003
Transfers from Other Funds 40-5200 1,895 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 1,725,142 2,218,556 2,238,160
TOTAL REVENUES FROM LOCAL SOURCES  1,725,142 2,218,556 2,238,160
Revenues from State Sources:
Debt Service Aid Type II 40-3160 503,226 423,263 429,506
TOTAL LOCAL REPAYMENT OF DEBT  2,230,263 2,655,819 2,674,669
Actual Revenues (Over)/Under Expenditures  452,069 0 0
TOTAL REPAYMENT OF DEBT  2,682,332 2,655,819 2,674,669
TOTAL REVENUES/SOURCES  30,792,667 30,757,388 31,671,761
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  30,792,667 30,757,388 31,671,761

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX10,569,3389,919,61910,402,313
Special Education 11-2XX-100-XXX1,871,3481,792,5641,947,195
Basic Skills/Remedial 11-230-100-XXX113,011135,830141,337
Bilingual Education 11-240-100-XXX68,64871,74572,091
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX180,759206,594210,572
School Sponsored Athletics 11-402-100-XXX509,981523,623518,584
Other Instructional Programs 11-4XX-100-XXX63,88669,22363,222
Summer School 11-422-XXX-XXX3,57500
Community Services Programs/Operations 11-800-330-XXX16,1881,7500
Support Services:
Tuition 11-000-100-XXX1,403,4791,340,7891,499,909
Health Services 11-000-213-XXX424,510439,675457,505
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217353,375369,919389,482
Guidance 11-000-218-XXX549,309470,604502,398
Child Study Teams 11-000-219-XXX812,809899,230939,407
Improvement of Instructional Services 11-000-221-XXX191,876209,189795,203
Educational Media Services - School Library 11-000-222-XXX395,490411,612431,078
General Administration 11-000-230-XXX518,244550,808553,080
School Administration 11-000-240-XXX1,986,8482,192,4521,671,099
Central Svcs & Admin Info Technology 11-000-25X-XXX390,945429,014427,321
Operation and Maintenance of Plant Services 11-000-26X-XXX2,504,9322,543,7912,476,669
Student Transportation Services 11-000-270-XXX409,430428,500431,800
Personal Services - Employee Benefits 11-XXX-XXX-2XX3,910,0164,422,6264,412,262
Food Services 11-000-310-XXX64,06020,0000
Total Support Services Expenditures 13,915,32314,728,20914,987,213
TOTAL GENERAL CURRENT EXPENSE 27,312,05727,449,15728,342,527
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X60,26760,26761,427
Facilities Acquisition and Construction Services 12-000-4XX-XXX00993
TOTAL CAPITAL EXPENDITURES 60,26760,26762,420
OPERATING BUDGET GRAND TOTAL 27,372,32427,509,42428,404,947
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX25,93800
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX12,23910,74310,743
Nonpublic Auxiliary Services 20-XXX-XXX-XXX23,45820,30120,301
Nonpublic Handicapped Services 20-XXX-XXX-XXX33,20253,75453,754
Nonpublic Nursing Services 20-XXX-XXX-XXX14,51412,72912,729
Total State Projects 83,41397,52797,527
Federal Projects:
Title II 20-XXX-XXX-XXX020,30120,301
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX593,589461,043461,043
Other Special Projects 20-XXX-XXX-XXX35,07113,27413,274
Total Federal Projects 628,660494,618494,618
TOTAL GRANTS AND ENTITLEMENTS 738,011592,145592,145
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,682,3322,655,8192,674,669
TOTAL REPAYMENT OF DEBT 2,682,3322,655,8192,674,669
Total Expenditures 30,792,66730,757,38831,671,761
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 30,792,66730,757,38831,671,761

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/09
Audited
Balance
6/30/10
Estimated
Balance
6/30/11
Estimated
Balance
6/30/12
Unassigned:
  General Operating Budget528,728547,446547,446547,446
  Repayment of Debt791,711339,6427,0030
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve162,306162,316162,316162,316
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve368,329552,596224,7380
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2008-09
Actual
2009-10
Actual
2010-11
Original
Budget
2010-11
Revised
Budget
2011-12
Proposed
Budget
Total Comparative Per Pupil Cost11,40412,20311,87411,87812,230
Total Classroom Instruction6,7067,2486,9586,7987,106
Classroom-Salaries and Benefits6,3366,8246,6376,5286,795
Classroom-General Supplies and Textbooks323344244226236
Classroom-Purchased Services and Other4781784474
Total Support Services1,4441,5521,6221,5771,969
Support Services-Salaries and Benefits1,2991,4291,5231,4661,844
Total Administrative Costs1,5931,6341,5581,7651,460
Administration-Salaries and Benefits1,3791,4381,4091,5541,255
Legal Costs036174646
Total Operations and Maintenance of Plant1,2651,3351,2821,3201,290
Operations & Maintenance of Plant-Salary & Ben.734790727745773
Total Food Services Costs731090
Total Extracurricular Costs350382399395392
Total Equipment Costs2029282828
Employee Benefits as a % of Salaries20.320.824.923.822.7

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2011 Taxpayers Guide to Education Spending (formerly Comparative Spending Guide) and can be found on the Department of Education's Internet address: http://www.state.nj.us/education under Finance. This publication is available in the board office and public libraries. The same calculations were performed using the 2010-11 revised appropriations and 2011-12 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 MANAGER WITH TOTOWA
  • GAS AND ELECTRIC CONSORTIUM
  • POOLED WORKMAN'S COMPENSATION AND PROPERTY INSURANCE
  • POOLED SPECIAL EDUCATION TRANSPORTATION
  • JOINT SNOW REMOVAL WITH VERONA TOWNSHIP
  • TOWN REMOVES OUR TRASH WITH NO COST TO BOARD
  • HEALTH BENEFIT TRUST POOL
  • POOLED PURCHASE FOR SCHOOL AND MAINTANENCE SUPPLIES

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy27,158,547 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)2,190,922,400 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1001.2396 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy29,396,707 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)2,190,922,400 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1001.3418 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy27,158,547 (G)
Estimated Equalized Valuation (as of 10/01/2010)2,395,876,060 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1001.1336 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy29,396,707 (J)
Estimated Equalized Valuation (as of 10/01/2010)2,395,876,060 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1001.2270 (L)

 

Administrative Salaries
Employee Name: CHARLES SAMPSON 
Job TitleSuperintendent 
Base Annual Salary165,485 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 22 
  Contracted Number of Annual Sick Days 12 
  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: CHERYL NARDINO 
Job TitleBusiness Administrator 
Base Annual Salary147,386 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 22 
  Contracted Number of Annual Sick Days 12 
  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: 
Allowances720 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other807 
  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 SKINNER 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary135,824 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 22 
  Contracted Number of Annual Sick Days 12 
  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, Other18,800 
  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 TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary134,074 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 22 
  Contracted Number of Annual Sick Days 12 
  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: 
Allowances720 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other807 
  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: GINA VENEZIA 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary108,211 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days200 
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days 10 
  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, Other15,701 
  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: NICOLE SANTORO 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary94,185 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days200 
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days 10 
  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, Other7,142 
  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: PATRICK HIGGINS 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary106,605 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days200 
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days 10 
  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, Other18,800 
  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: PAUL MCDEVITT 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary89,760 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 12 
  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: 
Allowances1,200 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other18,800 
  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