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User Friendly Budgets
2010

MIDDLESEX - JAMESBURG BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time556588590
spacing
Pupils on Roll - Special Full-Time708590
Private School Placements101112
spacing
Pupils Sent to Other Districts-Reg Prog197164168
Pupils Sent to Other Dists-Spec Ed Prog484548
Pupils in State Facilities022

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Revenues from Local Sources:
Local Tax Levy 10-1210 6,547,012 6,625,544 6,650,854
Unrestricted Miscellaneous Revenues 10-1XXX 49,374 25,000 14,423
SUBTOTAL  6,596,386 6,650,544 6,665,277
Revenues from State Sources:
Extraordinary Aid 10-3131 100,101 50,000 40,000
Categorical Special Education Aid 10-3132 459,574 470,053 330,839
Equalization Aid 10-3176 3,869,217 4,027,087 4,012,963
Categorical Security Aid 10-3177 116,743 137,771 0
Categorical Transportation Aid 10-3121 244,322 289,438 0
SUBTOTAL  4,789,957 4,974,349 4,383,802
Adjustment for Prior Year Encumbrances  0 4,220 0
Actual Revenues (Over)/Under Expenditures  768 0 0
TOTAL OPERATING BUDGET  11,387,111 11,629,113 11,049,079
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 44,079 0 0
Revenues from State Sources:
Preschool Education Aid 20-3218 0 54,780 64,740
Other Restricted Entitlements 20-32XX 56,718 30,574 1,344
TOTAL REVENUES FROM STATE SOURCES  56,718 85,354 66,084
Revenues from Federal Sources:
Title I 20-4411-4416 177,077 152,853 163,349
Title II 20-4451-4455 0 0 25,522
Title III 20-4491-4494 0 0 5,000
Title IV 20-4471-4474 0 0 2,848
I.D.E.A. Part B (Handicapped) 20-4420-4429 195,572 182,943 193,062
Other 20-4XXX 48,262 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  420,911 335,796 389,781
TOTAL GRANTS AND ENTITLEMENTS  521,708 421,150 455,865
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 257,181 277,250 338,559
TOTAL REVENUES FROM LOCAL SOURCES  257,181 277,250 338,559
Revenues from State Sources:
Debt Service Aid Type II 40-3160 124,907 134,653 129,085
TOTAL LOCAL REPAYMENT OF DEBT  382,088 411,903 467,644
Actual Revenues (Over)/Under Expenditures  1 0 0
TOTAL REPAYMENT OF DEBT  382,089 411,903 467,644
TOTAL REVENUES/SOURCES  12,290,908 12,462,166 11,972,588
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  12,290,908 12,462,166 11,972,588

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,331,6762,358,3222,206,947
Special Education 11-2XX-100-XXX599,092688,096713,295
Basic Skills/Remedial 11-230-100-XXX177,367127,63882,098
Bilingual Education 11-240-100-XXX88,30691,80794,200
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX25,41230,7907,980
School Sponsored Athletics 11-402-100-XXX17,19417,8500
Support Services:
Tuition 11-000-100-XXX4,194,9754,323,8644,145,459
Health Services 11-000-213-XXX131,354134,964143,135
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217138,487143,00693,166
Guidance 11-000-218-XXX58,44069,10367,586
Child Study Teams 11-000-219-XXX129,432148,137207,106
Improvement of Instructional Services 11-000-221-XXX3,8487,6001,425
Educational Media Services - School Library 11-000-222-XXX136,815145,4743,765
Instructional Staff Training Services 11-000-223-XXX11,75410,50510,250
General Administration 11-000-230-XXX191,441197,725195,386
School Administration 11-000-240-XXX311,339326,216327,137
Central Svcs & Admin Info Technology 11-000-25X-XXX0280,734263,798
Deposit to Maintenance Reserve 10-60690,00000
Operation and Maintenance of Plant Services 11-000-26X-XXX777,343646,979580,557
Student Transportation Services 11-000-270-XXX622,151713,065703,146
Other Support Services 11-000-290-XXX263,41100
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,051,8461,147,9341,202,643
Total Support Services Expenditures 8,022,6368,295,3067,944,559
TOTAL GENERAL CURRENT EXPENSE 11,351,68311,609,80911,049,079
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X16,12400
TOTAL CAPITAL EXPENDITURES 16,12400
Summer School:
Instruction 13-422-100-XXX19,30400
Total Summer School 19,30400
Other Special Schools:
Instruction 13-4XX-100-XXX019,3040
Total Other Special Schools 019,3040
TOTAL SPECIAL SCHOOLS 19,30419,3040
OPERATING BUDGET GRAND TOTAL 11,387,11111,629,11311,049,079
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX44,07900
Preschool Education Aid:
Instruction 20-218-100-XXX20,80920,80922,809
Support Services 20-218-200-XXX33,42133,97141,931
TOTAL PRESCHOOL EDUCATION AID 54,23054,78064,740
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX572572572
Nonpublic Nursing Services 20-XXX-XXX-XXX772772772
Nonpublic Technology Initiative 20-XXX-XXX-XXX40000
Other Special Projects 20-XXX-XXX-XXX74429,2300
Total State Projects 56,71885,35466,084
Federal Projects:
Title I 20-XXX-XXX-XXX177,077152,853163,349
Title II 20-XXX-XXX-XXX0025,522
Title III 20-XXX-XXX-XXX005,000
Title IV 20-XXX-XXX-XXX002,848
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX195,572182,943193,062
Other Special Projects 20-XXX-XXX-XXX48,26200
Total Federal Projects 420,911335,796389,781
TOTAL GRANTS AND ENTITLEMENTS 521,708421,150455,865
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX382,089411,903464,553
TOTAL REPAYMENT OF DEBT 382,089411,903464,553
Total Expenditures 12,290,90812,462,16611,969,497
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 12,290,90812,462,16611,969,497

 

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 Budget176,244248,527248,527248,527
  Repayment of Debt1000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve50,000140,000140,000140,000
      Legal Reserve73,271000
      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 Cost9,42610,34310,5819,8489,214
Total Classroom Instruction5,8366,3567,0966,6006,376
Classroom-Salaries and Benefits5,6085,9666,7466,2756,159
Classroom-General Supplies and Textbooks175344303282174
Classroom-Purchased Services and Other5346474443
Total Support Services1,1301,2221,0841,015810
Support Services-Salaries and Benefits9091,025859799572
Total Administrative Costs1,3181,4681,2881,1981,160
Administration-Salaries and Benefits1,0841,187986917891
Legal Costs00343224
Total Operations and Maintenance of Plant1,0571,3511,035962855
Operations & Maintenance of Plant-Salary & Ben.494497458426334
Total Food Services Costs00000
Total Extracurricular Costs8684787212
Total Equipment Costs2626000
Employee Benefits as a % of Salaries27.624.225.425.429.1

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
  • Jamesburg Board of Education shares a Food Service Director with the
  • Monroes Township Board of Education.
  • Jamesburg Board of Education shares snow removal with the Borough of
  • Jamesburg.
  • Jamesburg Board of Education purchases vehicle fuel from the Borough.

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,650,854 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)241,059,741 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1002.7590 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,989,413 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)241,059,741 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1002.8995 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,650,854 (G)
Estimated Equalized Valuation (as of 10/01/2009)536,664,612 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1001.2393 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,989,413 (J)
Estimated Equalized Valuation (as of 10/01/2009)536,664,612 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1001.3024 (L)

 

Administrative Salaries
Employee Name: Albert Perno 
Job TitlePrincipal 
Base Annual Salary97,520 
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 Days244 
  Contracted Number of Annual Vacation Days 15 
  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: 
Allowances1,200 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other16,729 
  Retirement Plans5,364 
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: Carol Erikson 
Job TitleTeacher 
Base Annual Salary80,390 
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 Days183 
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days10 
  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: Elena Strout 
Job TitleTeacher 
Base Annual Salary85,162 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Shared County 
Shared District2370 
Shared Job Title 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days183 
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days10 
  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: Gail Verona 
Job TitleSuperintendent Middle School Principal 
Base Annual Salary138,567 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/15/2008 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days244 
  Contracted Number of Annual Vacation Days 15 
  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: 
Allowances1,200 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other16,729 
  Retirement Plans7,621 
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: John Mihalko 
Job TitleTeacher 
Base Annual Salary77,751 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Shared County 
Shared District2370 
Shared Job Title 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days183 
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days10 
  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: Marianne Esch 
Job TitleSpeech Therapist 
Base Annual Salary78,294 
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 Days183 
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days10 
  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: Thomas Reynolds 
Job TitleBusiness Administrator Board Secretary 
Base Annual Salary108,732 
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 Days244 
  Contracted Number of Annual Vacation Days 15 
  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: 
Allowances1,200 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other15,070 
  Retirement Plans5,980 
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: Wendy Sloter 
Job TitleAssistant Principal 
Base Annual Salary78,000 
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 Days244 
  Contracted Number of Annual Vacation Days 15 
  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 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other6,779 
  Retirement Plans4,290 
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