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User Friendly Budgets
2010

MIDDLESEX - METUCHEN BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time1,7661,8071,804
Pupils on Roll Regular Shared-Time200
spacing
Pupils on Roll - Special Full-Time275280288
Pupils on Roll - Special Shared-Time200
Private School Placements242224
spacing
Pupils Sent to Other Dists-Spec Ed Prog121515
Pupils Received151918
Pupils in State Facilities010

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 890,800 570,000
Withdrawal from Current Expense Emergency Rsv 10-312 0 0 180,000
Withdrawal from Cap Res-for Local Share 10-307 0 160,000 0
Withdrawal from Maint. Reserve 10-310 0 57,086 0
Revenues from Local Sources:
Local Tax Levy 10-1210 27,170,726 28,194,381 29,272,156
Interest Earned on Capital Reserve Funds 10-1XXX 0 1,000 1,000
Unrestricted Miscellaneous Revenues 10-1XXX 145,556 129,000 129,000
SUBTOTAL  27,316,282 28,324,381 29,402,156
Revenues from State Sources:
Extraordinary Aid 10-3131 213,409 43,554 0
Categorical Special Education Aid 10-3132 1,015,097 1,150,293 131,907
Equalization Aid 10-3176 293,862 18,669 44,130
Categorical Security Aid 10-3177 153,386 157,712 0
Adjustment Aid 10-3178 0 166,035 0
Categorical Transportation Aid 10-3121 166,965 218,733 0
SUBTOTAL  1,842,719 1,754,996 176,037
Adjustment for Prior Year Encumbrances  0 37,548 0
Actual Revenues (Over)/Under Expenditures  783,910 0 0
TOTAL OPERATING BUDGET  29,942,911 31,224,811 30,328,193
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 496,262 461,037 461,037
TOTAL REVENUES FROM STATE SOURCES  496,262 461,037 461,037
Revenues from Federal Sources:
Title I 20-4411-4416 50,300 50,761 50,761
Title VI 20-4417-4418 0 7,617 7,617
I.D.E.A. Part B (Handicapped) 20-4420-4429 595,928 361,277 361,277
Other 20-4XXX 70,884 63,859 63,859
TOTAL REVENUES FROM FEDERAL SOURCES  717,112 483,514 483,514
TOTAL GRANTS AND ENTITLEMENTS  1,213,374 944,551 944,551
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 2,424,253 2,408,334 2,449,459
TOTAL REVENUES FROM LOCAL SOURCES  2,424,253 2,408,334 2,449,459
Revenues from State Sources:
Debt Service Aid Type II 40-3160 310,407 309,406 262,381
TOTAL LOCAL REPAYMENT OF DEBT  2,734,660 2,717,740 2,711,840
TOTAL REPAYMENT OF DEBT  2,734,660 2,717,740 2,711,840
TOTAL REVENUES/SOURCES  33,890,945 34,887,102 33,984,584
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  33,890,945 34,887,102 33,984,584

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX10,460,81410,797,21710,610,658
Special Education 11-2XX-100-XXX1,894,8291,959,0141,794,162
Basic Skills/Remedial 11-230-100-XXX602,675527,801564,636
Bilingual Education 11-240-100-XXX50,22035,73335,733
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX164,656202,632114,750
School Sponsored Athletics 11-402-100-XXX447,188464,711416,960
Other Instructional Programs 11-4XX-100-XXX04,0004,000
Support Services:
Tuition 11-000-100-XXX1,942,7862,102,7842,187,722
Health Services 11-000-213-XXX552,260561,512568,113
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217271,747279,102189,066
Guidance 11-000-218-XXX606,976633,434586,385
Child Study Teams 11-000-219-XXX771,686804,544733,132
Improvement of Instructional Services 11-000-221-XXX835,813833,654788,654
Educational Media Services - School Library 11-000-222-XXX243,481257,877246,877
General Administration 11-000-230-XXX604,480585,838587,762
School Administration 11-000-240-XXX1,312,2641,238,2961,198,979
Central Svcs & Admin Info Technology 11-000-25X-XXX291,117314,627313,624
Operation and Maintenance of Plant Services 11-000-26X-XXX2,845,8862,903,2112,688,162
Student Transportation Services 11-000-270-XXX1,419,1481,551,3781,491,363
Personal Services - Employee Benefits 11-XXX-XXX-2XX4,344,8944,692,1405,067,623
Total Support Services Expenditures 16,042,53816,758,39716,647,462
TOTAL GENERAL CURRENT EXPENSE 29,662,92030,749,50530,188,361
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60401,0001,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX279,991453,141120,167
TOTAL CAPITAL EXPENDITURES 279,991454,141121,167
Summer School:
Instruction 13-422-100-XXX02,5000
Total Summer School 02,5000
TOTAL SPECIAL SCHOOLS 02,5000
Transfer of Funds to Charter Schools 10-000-100-56X018,66518,665
OPERATING BUDGET GRAND TOTAL 29,942,91131,224,81130,328,193
SPECIAL GRANTS AND ENTITLEMENTS
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX091,94591,945
Nonpublic Auxiliary Services 20-XXX-XXX-XXX060,41160,411
Nonpublic Handicapped Services 20-XXX-XXX-XXX0134,572134,572
Nonpublic Nursing Services 20-XXX-XXX-XXX0107,134107,134
Nonpublic Technology Initiative 20-XXX-XXX-XXX066,97566,975
Other Special Projects 20-XXX-XXX-XXX496,26200
Total State Projects 496,262461,037461,037
Federal Projects:
Title I 20-XXX-XXX-XXX50,30050,76150,761
Title VI 20-XXX-XXX-XXX07,6177,617
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX595,928361,277361,277
Other Special Projects 20-XXX-XXX-XXX70,88463,85963,859
Total Federal Projects 717,112483,514483,514
TOTAL GRANTS AND ENTITLEMENTS 1,213,374944,551944,551
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,734,6602,717,7402,711,840
TOTAL REPAYMENT OF DEBT 2,734,6602,717,7402,711,840
Total Expenditures 33,890,94534,887,10233,984,584
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 33,890,94534,887,10233,984,584

 

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 Budget671,1871,489,6581,198,858781,191
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve558,000227,19368,19369,193
      Adult Education Programs2,8462,84600
      Maintenance Reserve164,00057,08600
      Legal Reserve952,144152,333152,3330
      Tuition Reserve0000
      Current Expense Emergency Reserve200,000200,000180,0000
  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 Cost11,85912,85612,94612,99512,684
Total Classroom Instruction7,1127,7347,8487,8567,837
Classroom-Salaries and Benefits6,7337,2807,4357,4457,498
Classroom-General Supplies and Textbooks268340306305229
Classroom-Purchased Services and Other111114107107110
Total Support Services1,7791,9371,9691,9601,842
Support Services-Salaries and Benefits1,5721,7631,7541,7461,641
Total Administrative Costs1,1631,2691,2151,2171,214
Administration-Salaries and Benefits8751,004972972970
Legal Costs00434343
Total Operations and Maintenance of Plant1,4361,5421,5221,5511,451
Operations & Maintenance of Plant-Salary & Ben.691798809805766
Total Food Services Costs00000
Total Extracurricular Costs341351362380307
Total Equipment Costs230000
Employee Benefits as a % of Salaries23.223.324.824.527.4

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
  • We share the following services : transportation jointures, joint prchasi
  • ng for electric and gas, joint purchasing for telecommunications

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy29,272,156 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)976,007,097 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1002.9992 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy31,721,615 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)976,007,097 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1003.2501 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy29,272,156 (G)
Estimated Equalized Valuation (as of 10/01/2009)2,334,446,146 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1001.2539 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy31,721,615 (J)
Estimated Equalized Valuation (as of 10/01/2009)2,334,446,146 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1001.3588 (L)

 

Administrative Salaries
Employee Name: Michael Harvier 
Job TitleBusiness Administrator 
Base Annual Salary125,000 
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 Days240 
  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: 
Allowances2,240 
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: Paul Pineiro 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary115,000 
Full Time Equivalents (FTE)0.0 
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 Days240 
  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: 
Allowances2,740 
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: Robert Capra 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary115,000 
Full Time Equivalents (FTE)0.0 
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 Days240 
  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: 
Allowances2,740 
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: Theresa Sinatra 
Job TitleSuperintendent 
Base Annual Salary182,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2005 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days15 
  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: 
Allowances5,972 
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