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User Friendly Budgets
2010

MIDDLESEX - SOUTH RIVER BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time1,9992,0732,086
Pupils on Roll Regular Shared-Time111
spacing
Pupils on Roll - Special Full-Time255259259
Pupils on Roll - Special Shared-Time522
Private School Placements777
spacing
Pupils Sent to Other Districts-Reg Prog111
Pupils Sent to Other Dists-Spec Ed Prog252625
Pupils Received1130
Pupils in State Facilities220

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,279,297 1,600,000
Withdrawal from Cap Res-for Local Share 10-307 0 100,000 0
Revenues from Local Sources:
Local Tax Levy 10-1210 11,908,593 11,908,593 12,384,937
Other Local Governmental Units - Unrestricted 10-12XX 0 0 7,105
Tuition 10-1300 68,647 36,000 18,000
Other Restricted Miscellaneous Revenues 10-1XXX 572,988 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 0 46,500 25,000
SUBTOTAL  12,550,228 11,991,093 12,435,042
Revenues from State Sources:
Extraordinary Aid 10-3131 216,123 0 0
Other State Aids 10-3XXX 18,290 0 0
Categorical Special Education Aid 10-3132 1,205,974 1,284,048 1,010,072
Equalization Aid 10-3176 9,936,624 8,495,172 10,176,307
Categorical Security Aid 10-3177 364,025 436,087 0
Categorical Transportation Aid 10-3121 327,852 380,601 0
SUBTOTAL  12,068,888 10,595,908 11,186,379
Revenues from Federal Sources:
IMPACT Aid 10-4100 602 0 0
Medicaid Reimbursement 10-4200 0 34,157 33,521
Equalization Aid - ARRA ESF 16-4520 0 1,812,915 0
Equalization Aid - ARRA GSF 17-4521 0 70,181 0
SUBTOTAL  602 1,917,253 33,521
Actual Revenues (Over)/Under Expenditures  -1,269,178 0 0
TOTAL OPERATING BUDGET  23,350,540 25,883,551 25,254,942
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 500 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 266,555 339,252 245,412
TOTAL REVENUES FROM STATE SOURCES  266,555 339,252 245,412
Revenues from Federal Sources:
Title I 20-4411-4416 457,872 414,562 442,878
Title II 20-4451-4455 0 0 57,706
I.D.E.A. Part B (Handicapped) 20-4420-4429 518,013 537,986 549,770
Adult Basic Education 20-4440 58,242 47,000 46,500
Other 20-4XXX 130,813 50,725 0
TOTAL REVENUES FROM FEDERAL SOURCES  1,164,940 1,050,273 1,096,854
TOTAL GRANTS AND ENTITLEMENTS  1,431,995 1,389,525 1,342,266
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 1,475,444 1,516,832 1,578,905
TOTAL REVENUES FROM LOCAL SOURCES  1,475,444 1,516,832 1,578,905
Revenues from State Sources:
Debt Service Aid Type II 40-3160 507,776 521,528 440,205
TOTAL LOCAL REPAYMENT OF DEBT  1,983,220 2,038,360 2,019,110
TOTAL REPAYMENT OF DEBT  1,983,220 2,038,360 2,019,110
TOTAL REVENUES/SOURCES  26,765,755 29,311,436 28,616,318
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  26,765,755 29,311,436 28,616,318

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX7,380,2468,149,3007,974,458
Special Education 11-2XX-100-XXX1,638,6581,897,8461,993,647
Basic Skills/Remedial 11-230-100-XXX247,269202,859110,391
Bilingual Education 11-240-100-XXX282,232309,105273,670
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX73,47183,53782,043
School Sponsored Athletics 11-402-100-XXX495,285553,544429,929
Other Instructional Programs 11-4XX-100-XXX26,75545,573250
Support Services:
Tuition 11-000-100-XXX1,450,8861,424,2811,406,409
Attendance and Social Work Services 11-000-211-XXX21,91523,72325,396
Health Services 11-000-213-XXX298,131274,818276,547
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217398,972474,304505,401
Guidance 11-000-218-XXX523,584588,509530,909
Child Study Teams 11-000-219-XXX663,456773,893764,358
Improvement of Instructional Services 11-000-221-XXX360,599380,462220,079
Educational Media Services - School Library 11-000-222-XXX275,116285,023240,384
Instructional Staff Training Services 11-000-223-XXX46,09536,99928,354
General Administration 11-000-230-XXX458,972566,800568,228
School Administration 11-000-240-XXX1,137,3311,237,0281,277,463
Central Svcs & Admin Info Technology 11-000-25X-XXX302,789341,584293,707
Operation and Maintenance of Plant Services 11-000-26X-XXX2,289,0152,738,0562,672,844
Student Transportation Services 11-000-270-XXX982,5501,095,0171,154,035
Other Support Services 11-000-290-XXX102,01300
Personal Services - Employee Benefits 11-XXX-XXX-2XX3,692,0604,222,3714,375,021
Food Services 11-000-310-XXX010,00010,000
Total Support Services Expenditures 13,003,48414,472,86814,349,135
TOTAL GENERAL CURRENT EXPENSE 23,147,40025,714,63225,213,523
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X24,1097,7190
Facilities Acquisition and Construction Services 12-000-4XX-XXX179,031161,20041,419
TOTAL CAPITAL EXPENDITURES 203,140168,91941,419
OPERATING BUDGET GRAND TOTAL 23,350,54025,883,55125,254,942
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX50000
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX22,40524,19028,000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX124,061282,407184,062
Nonpublic Handicapped Services 20-XXX-XXX-XXX70,51400
Nonpublic Nursing Services 20-XXX-XXX-XXX32,65532,65533,350
Nonpublic Technology Initiative 20-XXX-XXX-XXX16,92000
Total State Projects 266,555339,252245,412
Federal Projects:
Title I 20-XXX-XXX-XXX457,872414,562442,878
Title II 20-XXX-XXX-XXX0057,706
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX518,013537,986549,770
Adult Basic Education 20-XXX-XXX-XXX58,24247,00046,500
Other Special Projects 20-XXX-XXX-XXX130,81350,7250
Total Federal Projects 1,164,9401,050,2731,096,854
TOTAL GRANTS AND ENTITLEMENTS 1,431,9951,389,5251,342,266
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,983,2202,038,3602,019,110
TOTAL REPAYMENT OF DEBT 1,983,2202,038,3602,019,110
Total Expenditures 26,765,75529,311,43628,616,318
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 26,765,75529,311,43628,616,318

 

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 Budget1,346,1991,818,1391,073,640170,856
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve790100,81244,81244,812
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve159,692856,908697,2160
      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 Cost8,9299,18010,1139,9369,650
Total Classroom Instruction5,1195,3255,8485,7445,663
Classroom-Salaries and Benefits4,8985,1345,6175,5215,460
Classroom-General Supplies and Textbooks170142173167151
Classroom-Purchased Services and Other5148595652
Total Support Services1,3911,3871,5171,4841,367
Support Services-Salaries and Benefits1,1561,1381,2341,2321,147
Total Administrative Costs1,0871,0971,1421,1311,138
Administration-Salaries and Benefits9399971,0029931,005
Legal Costs00201919
Total Operations and Maintenance of Plant1,0161,0681,2651,2421,211
Operations & Maintenance of Plant-Salary & Ben.247254323318316
Total Food Services Costs140444
Total Extracurricular Costs302304336331266
Total Equipment Costs3711030
Employee Benefits as a % of Salaries27.826.727.927.829.7

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
  • MIDDLESEX REGIONAL TRANSPORTATION,SUPPLIES, NATURAL GAS
  • NORTHERN ALLIANCE; SUPPLIES, PROFESSIONAL DEVELOPMENT
  • ACT: TELECOMMUNICATIONS
  • COMMON CENTS COOPERATIVE CUSTODIAL AND MAINTENANCE SUPPLIES
  • BORO OF SOUTH RIVER; ELECTRICAL CONSORTIUM WITH OTHER TOWNS IN THE STATE
  • BORO OF SOUTH RIVER: GASOLINE SNOW AND ICE REMOVALS
  • SAYREVILLE BOE; SHARED VISUALLY IMPAIRED TEACHER
  • NJSBAIG: CONSORTIUM FOR BUILDING & CASUALTY AND WORKMAN'S COMPENSATION
  • INSURANCE

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy12,384,937 (A)
Estimated Net Taxable Valuation (as of 01/15/2010)425,594,179 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1002.9100 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy13,963,842 (D)
Estimated Net Taxable Valuation (as of 01/15/2010)425,594,179 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1003.2810 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy12,384,937 (G)
Estimated Equalized Valuation (as of 10/01/2009)1,617,075,947 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.7659 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy13,963,842 (J)
Estimated Equalized Valuation (as of 10/01/2009)1,617,075,947 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.8635 (L)

 

Administrative Salaries
Employee Name: EDWARD BIERNACKI 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary86,763 
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 Days260 
  Contracted Number of Annual Vacation Days 18 
  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 DaysCompensatory Time 
Benefits: 
Allowances1,753 
Bonuses1,800 
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,472 
  Retirement Plans
Contractual Post-Employment Benefits Amount853 
  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: KENNETH KOKOSZKA 
Job TitleBusiness Administrator 
Base Annual Salary130,800 
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 Days260 
  Contracted Number of Annual Vacation Days 17 
  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: 
Allowances3,922 
Bonuses3,924 
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other3,104 
  Retirement Plans
Contractual Post-Employment Benefits Amount8,012 
  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: MICHAEL PFISTER 
Job TitleAssistant Superintendent 
Base Annual Salary146,400 
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 Days260 
  Contracted Number of Annual Vacation Days 17 
  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: 
Allowances4,927 
Bonuses4,392 
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other3,357 
  Retirement Plans
Contractual Post-Employment Benefits Amount17,505 
  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: RONALD GRYGO 
Job TitleSuperintendent 
Base Annual Salary184,785 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract06/01/2006 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days260 
  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: 
Allowances6,562 
Bonuses5,544 
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other3,674 
  Retirement Plans
Contractual Post-Employment Benefits Amount79,702 
  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