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User Friendly Budgets
2011-2012

MIDDLESEX - SPOTSWOOD BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time1,6031,6251,586
Pupils on Roll Regular Shared-Time110
spacing
Pupils on Roll - Special Full-Time213186186
Pupils on Roll - Special Shared-Time011
Private School Placements101212
spacing
Pupils Sent to Other Districts-Reg Prog010
Pupils Sent to Other Dists-Spec Ed Prog101010
Pupils Received312339300
Pupils in State Facilities211

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 650,091 555,000
Withdrawal from Maint. Reserve 10-310 0 124,570 0
Transfers from Other Funds 10-5200 -41,470 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 13,204,758 13,566,885 13,804,809
Tuition 10-1300 3,906,064 4,361,062 4,014,457
Unrestricted Miscellaneous Revenues 10-1XXX 287,430 100,241 131,200
SUBTOTAL  17,398,252 18,028,188 17,950,466
Revenues from State Sources:
Extraordinary Aid 10-3131 41,865 0 0
Other State Aids 10-3XXX 5,341 0 0
Categorical Special Education Aid 10-3132 852,210 0 856,032
Equalization Aid 10-3176 4,021,309 5,035,657 4,464,903
Categorical Security Aid 10-3177 87,311 0 0
Categorical Transportation Aid 10-3121 181,403 0 0
SUBTOTAL  5,189,439 5,035,657 5,320,935
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 22,247 13,713 16,031
Equalization Aid - ARRA ESF 16-4520 907,434 0 0
Equalization Aid - ARRA GSF 17-4521 35,128 0 0
Education Jobs Fund 18-4522 0 55,600 158,400
SUBTOTAL  964,809 69,313 174,431
Adjustment for Prior Year Encumbrances  0 229,548 0
Actual Revenues (Over)/Under Expenditures  -92,238 0 0
TOTAL OPERATING BUDGET  23,418,792 24,137,367 24,000,832
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 2,492 33,491 33,491
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 160,149 223,840 223,840
TOTAL REVENUES FROM STATE SOURCES  160,149 223,840 223,840
Revenues from Federal Sources:
Title I 20-4411-4416 102,015 81,946 81,946
I.D.E.A. Part B (Handicapped) 20-4420-4429 741,671 385,022 385,022
Other 20-4XXX 33,603 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  877,289 466,968 466,968
TOTAL GRANTS AND ENTITLEMENTS  1,039,930 724,299 724,299
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 1
Revenues from Local Sources:
Local Tax Levy 40-1210 1,155,039 0 0
TOTAL REVENUES FROM LOCAL SOURCES  1,155,039 1,156,464 1,037,781
Revenues from State Sources:
Debt Service Aid Type II 40-3160 82,940 68,170 65,985
TOTAL LOCAL REPAYMENT OF DEBT  1,237,979 1,224,634 1,103,767
Actual Revenues (Over)/Under Expenditures  -1 0 0
TOTAL REPAYMENT OF DEBT  1,237,978 1,224,634 1,103,767
TOTAL REVENUES/SOURCES  25,696,700 26,086,300 25,828,898
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  25,696,700 26,086,300 25,828,898

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX8,787,5708,726,4829,034,392
Special Education 11-2XX-100-XXX1,359,6121,472,3621,506,184
Basic Skills/Remedial 11-230-100-XXX314,191139,533174,090
Bilingual Education 11-240-100-XXX67,73076,50026,500
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX173,970112,847141,100
School Sponsored Athletics 11-402-100-XXX399,237394,110371,238
Support Services:
Tuition 11-000-100-XXX556,431947,265906,700
Health Services 11-000-213-XXX279,581257,674367,282
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217342,525378,109311,962
Guidance 11-000-218-XXX626,412469,153471,607
Child Study Teams 11-000-219-XXX871,343941,492918,888
Improvement of Instructional Services 11-000-221-XXX402,949301,280365,760
Educational Media Services - School Library 11-000-222-XXX168,89680,15570,261
Instructional Staff Training Services 11-000-223-XXX100,90072,42763,438
General Administration 11-000-230-XXX409,226399,126414,383
School Administration 11-000-240-XXX876,282852,074827,049
Central Svcs & Admin Info Technology 11-000-25X-XXX629,422653,129632,911
Operation and Maintenance of Plant Services 11-000-26X-XXX2,151,4872,477,4402,199,536
Student Transportation Services 11-000-270-XXX876,8001,134,0801,115,480
Personal Services - Employee Benefits 11-XXX-XXX-2XX3,623,4693,757,1863,822,871
Food Services 11-000-310-XXX020,00020,000
Total Support Services Expenditures 11,915,72312,740,59012,508,128
TOTAL GENERAL CURRENT EXPENSE 23,018,03323,662,42423,761,632
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X153,204284,834239,200
Facilities Acquisition and Construction Services 12-000-4XX-XXX247,555180,3860
TOTAL CAPITAL EXPENDITURES 400,759465,220239,200
Transfer of Funds to Charter Schools 10-000-100-56X09,7230
OPERATING BUDGET GRAND TOTAL 23,418,79224,137,36724,000,832
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX2,49233,49133,491
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX25,52022,76222,762
Nonpublic Auxiliary Services 20-XXX-XXX-XXX0199,764199,764
Nonpublic Nursing Services 20-XXX-XXX-XXX30,26300
Other Special Projects 20-XXX-XXX-XXX104,3661,3141,314
Total State Projects 160,149223,840223,840
Federal Projects:
Title I 20-XXX-XXX-XXX102,01581,94681,946
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX741,671385,022385,022
Other Special Projects 20-XXX-XXX-XXX33,60300
Total Federal Projects 877,289466,968466,968
TOTAL GRANTS AND ENTITLEMENTS 1,039,930724,299724,299
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,237,9781,224,6341,103,767
TOTAL REPAYMENT OF DEBT 1,237,9781,224,6341,103,767
Total Expenditures 25,696,70026,086,30025,828,898
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 25,696,70026,086,30025,828,898

 

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 Budget968,031949,756815,582400,234
  Repayment of Debt0110
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve607,148609,315609,315609,315
      Adult Education Programs0000
      Maintenance Reserve0500,000375,430375,430
      Legal Reserve726,771355,569139,6520
      Tuition Reserve250,000000
      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 Cost12,11611,43511,93811,91112,254
Total Classroom Instruction7,0927,0917,0847,1137,485
Classroom-Salaries and Benefits6,6316,7146,8076,8237,125
Classroom-General Supplies and Textbooks425352262270338
Classroom-Purchased Services and Other3724152122
Total Support Services1,8731,8431,6771,6491,724
Support Services-Salaries and Benefits1,6021,5801,3431,3451,373
Total Administrative Costs1,2011,2531,1931,2481,247
Administration-Salaries and Benefits9511,0279199861,005
Legal Costs013191920
Total Operations and Maintenance of Plant1,5771,3601,5761,5421,428
Operations & Maintenance of Plant-Salary & Ben.921903936875936
Total Food Services Costs00111111
Total Extracurricular Costs361378323332344
Total Equipment Costs12885110157135
Employee Benefits as a % of Salaries19.923.323.42525

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
  • Informally with the Municipality: Plowing, grounds keeping, heavy duty eq
  • uipment exhcange, security services (SRO) and real time security camera
  • monitoring.
  • Formally with the Municipality: Inter Local agreement for technology serv
  • ices.
  • Formally with MRESC: Transportation, Elec and Gas Services cooperative p
  • urchasing, Demand response, Coordiantion of Non-Public special education
  • services, cooperative trade purchsing
  • SJTP - South Jersy Technical Partnership: technical and trade cooperative
  • purchasing.
  • Education Data Services - Cooperative Purchasing through MRESC
  • MNAC-Middlesex Norther Alliance Consortium: Consortium Banking Services
  • Pittsgrove Township Cooperative - Paper Purchasing
  • CJHIF - Central Jersey Health Insurance Fund
  • Monroe Township Board of Education: Recent discussion for food serice ov
  • ersight proved not to be beneficial to both/all due to logisitics and man
  • power. We may revisit this after the New High School is openend and oper
  • ating.
  • Milltown BOE- Both BA's are in discussion regarding a number of different
  • areas that might prove beneficial for the districts to share services.
  • Upon full review, the information will be shared with each of the Superin
  • tendents and Boards of Education.

 

Estimated Tax Rate Information
HELMETTA BOROUGH
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,170,965 (A)
Estimated Net Taxable Valuation (as of 02/28/2011)244,711,722 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1001.2958 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,170,965 (D)
Estimated Net Taxable Valuation (as of 02/28/2011)244,711,722 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1001.2958 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,170,965 (G)
Estimated Equalized Valuation (as of 02/28/2011)244,711,722 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1001.2958 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,170,965 (J)
Estimated Equalized Valuation (as of 02/28/2011)244,711,722 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1001.2958 (L)
spacing
SPOTSWOOD BOROUGH
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy0 (A)
Estimated Net Taxable Valuation (as of 02/28/2011)741,209,700 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x100 0 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy0 (D)
Estimated Net Taxable Valuation (as of 02/28/2011)741,209,700 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x100 0 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy0 (G)
Estimated Equalized Valuation (as of 02/28/2011)881,343,282 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x100 0 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy0 (J)
Estimated Equalized Valuation (as of 02/28/2011)881,343,282 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x100 0 (L)
spacing
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy10,517,598 (A)
Estimated Net Taxable Valuation (as of //)0 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x100 0 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy11,614,721 (D)
Estimated Net Taxable Valuation (as of //)0 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x100 0 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy10,517,598 (G)
Estimated Equalized Valuation (as of //)0 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x100 0 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy11,614,721 (J)
Estimated Equalized Valuation (as of //)0 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x100 0 (L)

 

Administrative Salaries
Employee Name: Daniel Silvia 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary110,000 
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 Days245 
  Contracted Number of Annual Vacation Days 23 
  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: 
Allowances30,000 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount21,908 
  Description of: 
   Buyback of Sick Days at the End of Contractat per diem up to max of 10000 
   Buyback of Vacation Days at the End of Contract23 days at per diem 
   Buyback of Personal Days at the End of Contract3 at per diem 
   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: David Siwiak 
Job TitleInformation Technology 
Base Annual Salary89,200 
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 Days245 
  Contracted Number of Annual Vacation Days 23 
  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: 
Allowances2,500 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount103,710 
  Description of: 
   Buyback of Sick Days at the End of Contract371 per day up to max of 10000 
   Buyback of Vacation Days at the End of Contractup to 10 days at 371 per day 
   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: Dr. Walter Uszenski 
Job TitleSuperintendent 
Base Annual Salary142,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract11/10/2009 
  Ending Date of Contract06/30/2013 
  Contracted Number of Annual Work Days251 
  Contracted Number of Annual Vacation Days 17 
  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: 
Allowances3,250 
Bonuses9,000 
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount27,000 
  Description of: 
   Buyback of Sick Days at the End of Contract25 days at $600 at retirement 
   Buyback of Vacation Days at the End of Contract20 daus at 600/per day at retirement 
   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: Graham Peabody 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary100,900 
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 Days245 
  Contracted Number of Annual Vacation Days 23 
  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 Amount14,200 
  Description of: 
   Buyback of Sick Days at the End of Contractper diem up to 10000 
   Buyback of Vacation Days at the End of Contractper diem up to 10 days 
   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: Letitia Spinill Todd 
Job TitleBusiness Administrator 
Base Annual Salary109,500 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/20/1910 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days245 
  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 Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances3,500 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount25,529 
  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: Melyssa Pokrywa 
Job TitlePsychologist 
Base Annual Salary85,000 
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 Days245 
  Contracted Number of Annual Vacation Days 23 
  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: 
Allowances15,970 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount13,541 
  Description of: 
   Buyback of Sick Days at the End of Contractat 100/day not to exceed 10000 
   Buyback of Vacation Days at the End of Contractat per diem up to 10 days 
   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