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User Friendly Budgets
2010

MIDDLESEX - SPOTSWOOD BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time1,5461,6031,596
Pupils on Roll Regular Shared-Time210
spacing
Pupils on Roll - Special Full-Time213213213
Pupils on Roll - Special Shared-Time100
Private School Placements71011
spacing
Pupils Sent to Other Districts-Reg Prog100
Pupils Sent to Other Dists-Spec Ed Prog61013
Pupils Received567312301
Pupils in State Facilities021

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,160,375 650,091
Withdrawal from Tuition Reserve-for Tuition adj. 10-311 0 250,000 0
Transfers from Other Funds 10-5200 195,985 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 9,986,751 13,204,758 13,566,885
Tuition 10-1300 7,271,245 3,775,284 4,361,062
Other Restricted Miscellaneous Revenues 10-1XXX 53,274 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 0 100,241 100,241
SUBTOTAL  17,311,270 17,080,283 18,028,188
Revenues from State Sources:
Extraordinary Aid 10-3131 21,509 0 0
Other State Aids 10-3XXX 4,141 0 0
Categorical Special Education Aid 10-3132 661,113 852,210 0
Equalization Aid 10-3176 4,268,898 4,252,159 5,035,657
Categorical Security Aid 10-3177 102,892 134,324 0
Categorical Transportation Aid 10-3121 68,848 279,082 0
SUBTOTAL  5,127,401 5,517,775 5,035,657
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 9,759 13,713
Equalization Aid - ARRA ESF 16-4520 0 907,434 0
Equalization Aid - ARRA GSF 17-4521 0 35,128 0
SUBTOTAL  0 952,321 13,713
Actual Revenues (Over)/Under Expenditures  74,955 0 0
TOTAL OPERATING BUDGET  22,709,611 24,960,754 23,727,649
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 16,455 33,497 33,491
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 201,121 223,840 223,840
TOTAL REVENUES FROM STATE SOURCES  201,121 223,840 223,840
Revenues from Federal Sources:
Title I 20-4411-4416 81,999 81,946 81,946
I.D.E.A. Part B (Handicapped) 20-4420-4429 375,355 385,022 385,022
Other 20-4XXX 34,940 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  492,294 466,968 466,968
TOTAL GRANTS AND ENTITLEMENTS  709,870 724,305 724,299
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 1,230,839 1,155,039 0
TOTAL REVENUES FROM LOCAL SOURCES  1,230,839 1,155,039 1,156,464
Revenues from State Sources:
Debt Service Aid Type II 40-3160 109,774 82,940 68,170
TOTAL LOCAL REPAYMENT OF DEBT  1,340,613 1,237,979 1,224,634
Actual Revenues (Over)/Under Expenditures  2 0 0
TOTAL REPAYMENT OF DEBT  1,340,615 1,237,979 1,224,634
TOTAL REVENUES/SOURCES  24,760,096 26,923,038 25,676,582
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  24,760,096 26,923,038 25,676,582

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX8,738,8719,010,8598,619,855
Special Education 11-2XX-100-XXX1,487,9981,446,7591,459,317
Basic Skills/Remedial 11-230-100-XXX282,469315,490322,623
Bilingual Education 11-240-100-XXX41,10076,73076,500
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX143,001118,616112,847
School Sponsored Athletics 11-402-100-XXX405,676452,710382,154
Support Services:
Tuition 11-000-100-XXX426,285769,751841,364
Health Services 11-000-213-XXX285,426287,302285,853
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217285,633359,755414,331
Guidance 11-000-218-XXX652,401641,848518,303
Child Study Teams 11-000-219-XXX948,079942,638902,676
Improvement of Instructional Services 11-000-221-XXX383,442403,830324,100
Educational Media Services - School Library 11-000-222-XXX171,070172,11441,880
Instructional Staff Training Services 11-000-223-XXX104,111178,15786,387
General Administration 11-000-230-XXX400,539460,876393,105
School Administration 11-000-240-XXX851,452923,532831,648
Central Svcs & Admin Info Technology 11-000-25X-XXX584,368648,274618,240
Operation and Maintenance of Plant Services 11-000-26X-XXX2,507,8672,775,3712,529,189
Student Transportation Services 11-000-270-XXX634,0741,019,5281,138,006
Personal Services - Employee Benefits 11-XXX-XXX-2XX3,053,8053,303,6383,544,818
Food Services 11-000-310-XXX020,00020,000
Total Support Services Expenditures 11,288,55212,906,61412,489,900
TOTAL GENERAL CURRENT EXPENSE 22,387,66724,327,77823,463,196
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X224,384235,224198,352
Facilities Acquisition and Construction Services 12-000-4XX-XXX12,500397,75256,378
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-93185,06000
TOTAL CAPITAL EXPENDITURES 321,944632,976254,730
Transfer of Funds to Charter Schools 10-000-100-56X009,723
OPERATING BUDGET GRAND TOTAL 22,709,61124,960,75423,727,649
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX16,45533,49733,491
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX22,76222,76222,762
Nonpublic Auxiliary Services 20-XXX-XXX-XXX0199,764199,764
Nonpublic Nursing Services 20-XXX-XXX-XXX30,72600
Nonpublic Technology Initiative 20-XXX-XXX-XXX15,92000
Other Special Projects 20-XXX-XXX-XXX131,7131,3141,314
Total State Projects 201,121223,840223,840
Federal Projects:
Title I 20-XXX-XXX-XXX81,99981,94681,946
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX375,355385,022385,022
Other Special Projects 20-XXX-XXX-XXX34,94000
Total Federal Projects 492,294466,968466,968
TOTAL GRANTS AND ENTITLEMENTS 709,870724,305724,299
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,340,6151,237,9791,224,634
TOTAL REPAYMENT OF DEBT 1,340,6151,237,9791,224,634
Total Expenditures 24,760,09626,923,03825,676,582
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 24,760,09626,923,03825,676,582

 

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 Budget711,970968,031518,51084,336
  Repayment of Debt2000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve415,027607,148607,148607,148
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve1,135,170726,771215,9170
      Tuition Reserve250,000250,00000
      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 Cost11,31712,11612,76112,41211,938
Total Classroom Instruction6,4337,0927,3387,1337,084
Classroom-Salaries and Benefits6,0846,6316,9146,7206,807
Classroom-General Supplies and Textbooks337425396380262
Classroom-Purchased Services and Other1237283415
Total Support Services1,7681,8731,9181,9131,677
Support Services-Salaries and Benefits1,5031,6021,6271,5571,342
Total Administrative Costs1,2661,2011,2371,2941,193
Administration-Salaries and Benefits1,0789519721,016919
Legal Costs00112119
Total Operations and Maintenance of Plant1,4971,5771,8121,6841,576
Operations & Maintenance of Plant-Salary & Ben.826921965904936
Total Food Services Costs00111111
Total Extracurricular Costs345361369361323
Total Equipment Costs155128128129110
Employee Benefits as a % of Salaries25.819.92020.923.4

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
  • "Services shared with the Municipality include: Plowing, grounds keeping
  • and Heavy dudty equipment exchange. Security Services (SRO), Facility and
  • fields and a technology interlocal agrrement
  • MRESC shared and cooperative services include the following: Demand Resp
  • onse, for Elec and Gas services, Coordinated Transportation, Non Public
  • Special education services, cooperative trade purchasing,
  • South Jersey Technical Partnership for technical purchasing
  • Educational Data services for supplies and trade services
  • COIN through the County for trade services
  • MNAC Middlesex Northern Alliance for Banking Services
  • Pittsgrove Township Cooperative for paper purchasing
  • Participation in a Health Insurance Fund

 

Estimated Tax Rate Information
HELMETTA BOROUGH
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,165,533 (A)
Estimated Net Taxable Valuation (as of 03/11/2010)247,418,300 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1001.2794 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,165,533 (D)
Estimated Net Taxable Valuation (as of 03/11/2010)247,418,300 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1001.2794 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,165,533 (G)
Estimated Equalized Valuation (as of 03/11/2010)249,640,097 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1001.2680 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,165,533 (J)
Estimated Equalized Valuation (as of 03/11/2010)249,640,097 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1001.2680 (L)
spacing
SPOTSWOOD BOROUGH
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy0 (A)
Estimated Net Taxable Valuation (as of 03/11/2010)742,085,200 (B)
Estimated 10-11 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 03/11/2010)742,085,200 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x100 0 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy0 (G)
Estimated Equalized Valuation (as of 03/11/2010)916,494,010 (H)
Estimated 10-11 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 03/11/2010)916,494,010 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x100 0 (L)
spacing
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy10,401,352 (A)
Estimated Net Taxable Valuation (as of //)0 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x100 0 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy11,557,816 (D)
Estimated Net Taxable Valuation (as of //)0 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x100 0 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy10,401,352 (G)
Estimated Equalized Valuation (as of //)0 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x100 0 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy11,557,816 (J)
Estimated Equalized Valuation (as of //)0 (K)
Estimated 10-11 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 Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days245 
  Contracted Number of Annual Vacation Days 23 
  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: 
Allowances5,000 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other155 
  Retirement Plans
Contractual Post-Employment Benefits Amount15,541 
  Description of: 
   Buyback of Sick Days at the End of Contract50 days at 100 / per day 
   Buyback of Vacation Days at the End of Contract23 days at 458 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: 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 Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days245 
  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 Days 
Benefits: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount3,778 
  Description of: 
   Buyback of Sick Days at the End of Contractpaid at arate of 40 er day 
   Buyback of Vacation Days at the End of Contractat rate of 371 per day up to 5 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: 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 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: 
Allowances2,900 
Bonuses3,000 
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other65 
  Retirement Plans
Contractual Post-Employment Benefits Amount25,923 
  Description of: 
   Buyback of Sick Days at the End of Contract25 days at $600/day at retirement 
   Buyback of Vacation Days at the End of Contract20 days at 546 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: 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 Contract07/01/1909 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days245 
  Contracted Number of Annual Vacation Days 23 
  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: 
Allowances4,500 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount104,722 
  Description of: 
   Buyback of Sick Days at the End of Contract200/ Per Diem up to 10000 
   Buyback of Vacation Days at the End of ContractAll unused at per diem (23X411) 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration14,118 
  Description of: 
   Annual Option to Buy Back Sick Time in Cash200 per diem up to 10000 
   Annual Option to Buy Back Vacation Time in Cashper diem ju p to 10 days 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Letitia Spinillo 
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 Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days245 
  Contracted Number of Annual Vacation Days 19 
  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: 
Allowances3,500 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other470 
  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: 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 Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days245 
  Contracted Number of Annual Vacation Days 23 
  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: 
Allowances2,500 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount20,000 
  Description of: 
   Buyback of Sick Days at the End of ContractPer Diem rate of 100 not to exceed 10k 
   Buyback of Vacation Days at the End of Contractper diem reate of 1/240 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration13,470 
  Description of: 
   Annual Option to Buy Back Sick Time in CashPer deim of 100 not toexceed 10000 
   Annual Option to Buy Back Vacation Time in Cashper diem w/cap not toexceed 10 days 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments