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User Friendly Budgets
2010

MIDDLESEX - CARTERET BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time3,4353,4473,445
spacing
Pupils on Roll - Special Full-Time393376417
Pupils on Roll - Special Shared-Time131414
Private School Placements334132
spacing
Pupils Sent to Other Districts-Reg Prog742
Pupils Sent to Other Dists-Spec Ed Prog393338
Pupils Received100
Pupils in State Facilities1466

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,462,127 1,200,000
Transfers from Other Funds 10-5200 4,356 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 22,923,344 22,190,278 22,801,000
Tuition 10-1300 15,301 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 183,726 236,905 55,000
SUBTOTAL  23,122,371 22,427,183 22,856,000
Revenues from State Sources:
Extraordinary Aid 10-3131 1,462,127 225,000 487,982
Other State Aids 10-3XXX 295,644 0 0
Categorical Special Education Aid 10-3132 2,085,466 2,120,972 1,267,960
Equalization Aid 10-3176 21,365,849 18,527,912 22,644,055
Categorical Security Aid 10-3177 1,219,216 1,211,277 0
Categorical Transportation Aid 10-3121 338,921 446,265 0
SUBTOTAL  26,767,223 22,531,426 24,399,997
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 78,095 73,022
Equalization Aid - ARRA ESF 16-4520 0 3,953,956 0
Equalization Aid - ARRA GSF 17-4521 0 153,064 0
SUBTOTAL  0 4,185,115 73,022
Adjustment for Prior Year Encumbrances  0 660,302 0
Actual Revenues (Over)/Under Expenditures  -547,752 0 0
TOTAL OPERATING BUDGET  49,346,198 51,266,153 48,529,019
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 4,930 0 0
Revenues from State Sources:
Preschool Education Aid 20-3218 724,348 754,050 754,050
Other Restricted Entitlements 20-32XX 412,039 145,780 170,500
TOTAL REVENUES FROM STATE SOURCES  1,136,387 899,830 924,550
Revenues from Federal Sources:
Title I 20-4411-4416 669,344 1,133,830 845,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 990,494 2,086,160 990,000
Other 20-4XXX 546,731 707,454 595,000
TOTAL REVENUES FROM FEDERAL SOURCES  2,206,569 3,927,444 2,430,000
TOTAL GRANTS AND ENTITLEMENTS  3,347,886 4,827,274 3,354,550
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 8,530 65,000
Revenues from Local Sources:
Local Tax Levy 40-1210 1,298,805 1,466,288 1,216,605
TOTAL REVENUES FROM LOCAL SOURCES  1,298,805 1,466,288 1,216,605
Revenues from State Sources:
Debt Service Aid Type II 40-3160 802,096 801,932 597,789
TOTAL LOCAL REPAYMENT OF DEBT  2,100,901 2,276,750 1,879,394
Actual Revenues (Over)/Under Expenditures  4,823 0 0
TOTAL REPAYMENT OF DEBT  2,105,724 2,276,750 1,879,394
TOTAL REVENUES/SOURCES  54,799,808 58,370,177 53,762,963
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  54,799,808 58,370,177 53,762,963

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX16,080,55915,900,56514,453,310
Special Education 11-2XX-100-XXX4,216,2254,542,8314,269,116
Bilingual Education 11-240-100-XXX878,995928,169893,863
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX96,88999,71019,710
School Sponsored Athletics 11-402-100-XXX410,482533,096278,967
Support Services:
Tuition 11-000-100-XXX3,619,6474,004,0364,318,503
Attendance and Social Work Services 11-000-211-XXX855,609121,211117,176
Health Services 11-000-213-XXX335,478379,762368,945
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217343,642351,682338,023
Guidance 11-000-218-XXX1,017,5291,224,3601,272,600
Child Study Teams 11-000-219-XXX1,282,2301,482,5581,447,923
Improvement of Instructional Services 11-000-221-XXX460,099522,685392,849
Educational Media Services - School Library 11-000-222-XXX393,913415,860174,766
General Administration 11-000-230-XXX1,153,5711,180,3211,166,440
School Administration 11-000-240-XXX1,997,5611,975,9111,980,245
Central Svcs & Admin Info Technology 11-000-25X-XXX757,3521,251,3771,177,792
Operation and Maintenance of Plant Services 11-000-26X-XXX4,166,3375,225,6564,442,367
Student Transportation Services 11-000-270-XXX2,257,3312,541,6662,271,743
Personal Services - Employee Benefits 11-XXX-XXX-2XX7,761,7038,090,0718,812,190
Total Support Services Expenditures 26,402,00228,767,15628,281,562
TOTAL GENERAL CURRENT EXPENSE 48,085,15250,771,52748,196,528
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X50,932259,8350
Facilities Acquisition and Construction Services 12-000-4XX-XXX1,134,124151,700250,000
TOTAL CAPITAL EXPENDITURES 1,185,056411,535250,000
Summer School:
Instruction 13-422-100-XXX2,7003,0003,000
Total Summer School 2,7003,0003,000
Other Special Schools:
Instruction 13-4XX-100-XXX73,19775,00074,400
Total Other Special Schools 73,19775,00074,400
Evening School for the Foreign Born - Local:
Instruction 13-631-100-XXX935,0915,091
Total Evening School for Foreign-Born - Local 935,0915,091
TOTAL SPECIAL SCHOOLS 75,99083,09182,491
OPERATING BUDGET GRAND TOTAL 49,346,19851,266,15348,529,019
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX4,93000
Preschool Education Aid:
Instruction 20-218-100-XXX0571,999536,127
Support Services 20-218-200-XXX0182,051217,923
TOTAL PRESCHOOL EDUCATION AID 0754,050754,050
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX12,12413,08512,000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX61,64862,10295,000
Nonpublic Handicapped Services 20-XXX-XXX-XXX43,34346,59639,000
Nonpublic Nursing Services 20-XXX-XXX-XXX16,36615,51716,000
Nonpublic Technology Initiative 20-XXX-XXX-XXX8,4808,4808,500
Other Special Projects 20-XXX-XXX-XXX994,42600
Total State Projects 1,136,387899,830924,550
Federal Projects:
Title I 20-XXX-XXX-XXX669,3441,133,830845,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX990,4942,086,160990,000
Other Special Projects 20-XXX-XXX-XXX546,731707,454595,000
Total Federal Projects 2,206,5693,927,4442,430,000
TOTAL GRANTS AND ENTITLEMENTS 3,347,8864,827,2743,354,550
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,105,7242,276,7501,879,394
TOTAL REPAYMENT OF DEBT 2,105,7242,276,7501,879,394
Total Expenditures 54,799,80858,370,17753,762,963
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 54,799,80858,370,17753,762,963

 

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 Budget795,9811,513,8891,551,762351,762
  Repayment of Debt6,6771,85465,0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      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 Cost10,27511,09811,50511,80010,684
Total Classroom Instruction6,6106,9227,1227,1956,731
Classroom-Salaries and Benefits6,1076,4846,8446,8226,514
Classroom-General Supplies and Textbooks24024714923495
Classroom-Purchased Services and Other263191129139122
Total Support Services1,1621,4841,4301,4561,168
Support Services-Salaries and Benefits1,0941,2071,2871,3011,027
Total Administrative Costs1,0431,2421,3571,3761,368
Administration-Salaries and Benefits8471,0271,0301,0461,047
Legal Costs00525245
Total Operations and Maintenance of Plant1,2561,2311,3431,5161,267
Operations & Maintenance of Plant-Salary & Ben.605660709706632
Total Food Services Costs00000
Total Extracurricular Costs14616019319586
Total Equipment Costs311325680
Employee Benefits as a % of Salaries25.327.12727.434.4

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
  • Insurance - The district participates in the Joint Insurance Program for
  • property, liability, workers compensation, etc. administered by NJSBAIG &
  • ERIC North.
  • Natural Gas - The district participates with MRESC for Natural Gas Svc.
  • Electricity - The district participates with MRESC for Electricity
  • Transportation - The district participates in joint transportation for
  • special education students with MRESC. The district has a 10-year
  • agreement with MRESC. The district has an ILSA for transporting students
  • within the Borough of Carteret.
  • School Supplies - The district participates in a consortium with MRESC as
  • the host district working with Educational Data Services for school
  • supplies
  • Custodial Supplies, Maintenance Time and Materials Bids - The district
  • participates in a consortium with Educational Data Services for time
  • and material bids, and custodial supplies.
  • Telecommunications - The district is a member of ACT
  • Internet - The district has negotiated an agreement for tariff rates
  • with Verizon for data and voice.
  • Inter Local Services Agreement with the Borough of Carteret - The
  • district has a shared services agreement with the Borough of Carteret
  • for security/police services, garbage pick-up, athletic fields, and
  • transportation in the amount of $772,500.00

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy22,801,000 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)1,014,176,193 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1002.2482 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy24,017,605 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)1,014,176,193 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1002.3682 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy22,801,000 (G)
Estimated Equalized Valuation (as of 10/01/2009)2,725,374,683 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.8366 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy24,017,605 (J)
Estimated Equalized Valuation (as of 10/01/2009)2,725,374,683 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.8813 (L)

 

Administrative Salaries
Employee Name: Hector Berrios 
Job TitleAsst Business Administrator 
Base Annual Salary90,077 
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 Days251 
  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: 
Allowances5,300 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,666 
  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: Kathleen Skobo 
Job TitleAssistant Superintendent 
Base Annual Salary157,930 
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 Days251 
  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: 
Allowances1,920 
Bonuses9,925 
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other624 
  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: Kevin Ahearn 
Job TitleSuperintendent 
Base Annual Salary178,748 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2007 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days251 
  Contracted Number of Annual Vacation Days 30 
  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: 
Allowances780 
Bonuses5,000 
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,666 
  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 Remuneration20,625 
  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: Nilkanth Patel 
Job TitleBusiness Administrator Board Secretary 
Base Annual Salary168,057 
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 Days251 
  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: 
Allowances420 
Bonuses4,000 
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,666 
  Retirement Plans19,000 
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