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User Friendly Budgets
2011-2012

MIDDLESEX - DUNELLEN BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time1,0641,0491,050
spacing
Pupils on Roll - Special Full-Time767575
Pupils on Roll - Special Shared-Time100
Private School Placements9810
spacing
Pupils Sent to Other Districts-Reg Prog111
Pupils Sent to Other Dists-Spec Ed Prog11910
Pupils Received110
Pupils in State Facilities133

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 150,229 70,229
Withdrawal from Maint. Reserve 10-310 0 26,253 80,000
Revenues from Local Sources:
Local Tax Levy 10-1210 8,354,094 8,543,395 8,754,123
Tuition 10-1300 45,322 62,000 46,000
Other Restricted Miscellaneous Revenues 10-1XXX 43,588 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 0 15,000 10,000
SUBTOTAL  8,443,004 8,620,395 8,810,123
Revenues from State Sources:
Extraordinary Aid 10-3131 881,922 0 0
Categorical Special Education Aid 10-3132 619,095 645,846 645,846
Equalization Aid 10-3176 3,681,532 4,036,904 4,174,870
Categorical Security Aid 10-3177 122,738 0 0
Categorical Transportation Aid 10-3121 47,501 0 0
SUBTOTAL  5,352,788 4,682,750 4,820,716
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 5,143 7,319
Education Jobs Fund 18-4522 0 0 178,025
SUBTOTAL  0 5,143 185,344
Adjustment for Prior Year Encumbrances  0 79,628 0
Actual Revenues (Over)/Under Expenditures  -123,607 0 0
TOTAL OPERATING BUDGET  13,672,185 13,564,398 13,966,412
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 16,270 0 0
TOTAL REVENUES FROM STATE SOURCES  16,270 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 256,486 242,559 194,048
Title II 20-4451-4455 0 39,214 31,371
Title III 20-4491-4494 0 17,574 14,059
I.D.E.A. Part B (Handicapped) 20-4420-4429 401,068 237,755 190,204
Other 20-4XXX 67,641 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  725,195 537,102 429,682
TOTAL GRANTS AND ENTITLEMENTS  741,465 537,102 429,682
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 1
Revenues from Local Sources:
Local Tax Levy 40-1210 1,026,805 1,044,100 1,075,619
TOTAL REVENUES FROM LOCAL SOURCES  1,026,805 1,044,100 1,075,619
Revenues from State Sources:
Debt Service Aid Type II 40-3160 253,036 209,143 204,698
TOTAL LOCAL REPAYMENT OF DEBT  1,279,841 1,253,243 1,280,318
TOTAL REPAYMENT OF DEBT  1,279,841 1,253,243 1,280,318
TOTAL REVENUES/SOURCES  15,693,491 15,354,743 15,676,412
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  15,693,491 15,354,743 15,676,412

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX4,573,1524,335,8104,349,746
Special Education 11-2XX-100-XXX999,065920,512987,669
Basic Skills/Remedial 11-230-100-XXX116,720106,80776,177
Bilingual Education 11-240-100-XXX103,233103,246103,889
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX108,324107,212103,894
School Sponsored Athletics 11-402-100-XXX202,468217,334216,826
Alternative Education Programs - Other 11-425-XXX-XXX0014,940
Support Services:
Tuition 11-000-100-XXX1,074,6401,022,9891,125,176
Attendance and Social Work Services 11-000-211-XXX225,615227,160237,308
Health Services 11-000-213-XXX123,089153,738150,349
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217234,666205,906225,911
Guidance 11-000-218-XXX248,485253,769254,725
Child Study Teams 11-000-219-XXX255,679264,095269,494
Improvement of Instructional Services 11-000-221-XXX107,89142,00846,430
Educational Media Services - School Library 11-000-222-XXX145,806145,139140,907
Instructional Staff Training Services 11-000-223-XXX1802,0001,500
General Administration 11-000-230-XXX398,146408,467409,224
School Administration 11-000-240-XXX703,172760,645742,819
Central Svcs & Admin Info Technology 11-000-25X-XXX284,385296,270296,818
Operation and Maintenance of Plant Services 11-000-26X-XXX1,242,5291,295,1081,302,062
Student Transportation Services 11-000-270-XXX456,696463,836518,038
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,061,7532,175,1822,356,012
Total Support Services Expenditures 7,562,7327,716,3128,076,773
TOTAL GENERAL CURRENT EXPENSE 13,665,69413,507,23313,929,914
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X6,49100
Facilities Acquisition and Construction Services 12-000-4XX-XXX050,05629,110
TOTAL CAPITAL EXPENDITURES 6,49150,05629,110
Transfer of Funds to Charter Schools 10-000-100-56X07,1097,388
OPERATING BUDGET GRAND TOTAL 13,672,18513,564,39813,966,412
SPECIAL GRANTS AND ENTITLEMENTS
Other State Projects:
Nonpublic Auxiliary Services 20-XXX-XXX-XXX8,83000
Nonpublic Handicapped Services 20-XXX-XXX-XXX7,44000
Total State Projects 16,27000
Federal Projects:
Title I 20-XXX-XXX-XXX256,486242,559194,048
Title II 20-XXX-XXX-XXX039,21431,371
Title III 20-XXX-XXX-XXX017,57414,059
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX401,068237,755190,204
Other Special Projects 20-XXX-XXX-XXX67,64100
Total Federal Projects 725,195537,102429,682
TOTAL GRANTS AND ENTITLEMENTS 741,465537,102429,682
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,279,8411,253,2431,280,318
TOTAL REPAYMENT OF DEBT 1,279,8411,253,2431,280,318
Total Expenditures 15,693,49115,354,74315,676,412
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 15,693,49115,354,74315,676,412

 

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 Budget286,967459,014322,014268,978
  Repayment of Debt1110
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve1111
      Adult Education Programs0000
      Maintenance Reserve250,000250,000208,747128,747
      Legal Reserve13,22930,42217,1930
      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 Cost10,66910,12610,55710,70410,931
Total Classroom Instruction6,1516,4236,0866,1726,322
Classroom-Salaries and Benefits5,8246,2325,8585,9526,152
Classroom-General Supplies and Textbooks344180217204157
Classroom-Purchased Services and Other911121613
Total Support Services1,4091,4321,4461,3971,458
Support Services-Salaries and Benefits1,1271,1681,1881,1181,153
Total Administrative Costs1,4441,5001,4981,5921,592
Administration-Salaries and Benefits1,2481,3071,3021,3121,317
Legal Costs035262827
Total Operations and Maintenance of Plant1,3441,1401,1871,1921,207
Operations & Maintenance of Plant-Salary & Ben.184157222178213
Total Food Services Costs00000
Total Extracurricular Costs319330338348349
Total Equipment Costs486000
Employee Benefits as a % of Salaries24.325.226.428.129.8

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
  • 1) Transportation thru Middlesex Regional ESC, Somerset County ESC, &
  • jointures with South Plainfield & Piscataway.
  • 2) Utilize MRESC special education schools as much as possible - 8 out of
  • 21 out of district placements plus 1 alternative school pupil.
  • 3) Use of County-wide bidding for many types of supplies (e.g. teaching;
  • athletics; paper) thru the Educational Data Services via MRESC.
  • 4) MRESC natural gas & electric bids - consortium of many school district
  • for energy services.
  • 5) Use of e-rate for telephone and Internet services for a 50% savings.
  • 6) ERIC North (thru NJSBAIG) used for most of the district's insurances
  • (general liability; property;workers' comp, etc).
  • 7) Share athletic facilties with the Borough of Dunellen.
  • 8) Share field house/senior center with the Borough.
  • 9)Shared custodial and IT services with the Borough as needed.
  • 10) After school program with Piscataway School District.
  • 11) Belong to A.C.T. for telephone services.
  • 12) Purchase of diesel fuel thru Piscataway School District.
  • 13) Member of Grinspec Trust Dental Pool for savings.
  • 14) Use of either state contract or MRESC contract for tech purchases.
  • 15) Northern Middlesex Alliance - consortium of 7 schools for shared
  • services (transportation;special ed; copier supplies).

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy8,648,759 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)144,803,169 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1005.9728 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy9,708,619 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)144,803,169 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1006.7047 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy8,648,759 (G)
Estimated Equalized Valuation (as of 10/01/2010)634,535,589 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1001.3630 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy9,708,619 (J)
Estimated Equalized Valuation (as of 10/01/2010)634,535,589 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1001.5300 (L)

 

Administrative Salaries
Employee Name: Pio Pennisi 
Job TitleSuperintendent 
Base Annual Salary167,752 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract02/16/2010 
  Ending Date of Contract06/30/2014 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 25 
  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 Days125 
  Description of Other Contracted Non-working DaysWeekends; holidays 
Benefits: 
Allowances3,553 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,393 
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract$100 per accumulated day. 
   Buyback of Vacation Days at the End of Contract50 days max @ per diem;$700 is current 
   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: Vincent Olivo 
Job TitleBusiness Administrator 
Base Annual Salary134,270 
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 24 
  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 Days125 
  Description of Other Contracted Non-working DaysWeekends; holidays 
Benefits: 
Allowances1,290 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other4,866 
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract$100/accumulated sick day (max = $12K) 
   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