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User Friendly Budgets
2011-2012

MERCER - MERCER COUNTY VOCATIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time638686
Pupils on Roll Regular Shared-Time360412412
spacing
Pupils on Roll - Special Full-Time716060
Pupils on Roll - Special Shared-Time351308308
Post-Secondary - Full Time1348383

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,159,548 995,865
Withdrawal from Cap Res-for Local Share 10-307 0 250,000 1,250,000
Withdrawal from Maint. Reserve 10-310 0 50,907 0
Revenues from Local Sources:
County Tax Levy 10-1210 6,134,097 6,134,097 6,134,097
Tuition from LEAs 10-1310 2,106,777 3,232,740 614,650
Other Tuition 10-1320-1340 296,750 39,000 2,709,660
Non-Resident Fees 10-1350 85,187 88,000 48,000
Interest Earned on Maintenance Reserve 10-1XXX 176 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 1,921 400 1,000
Other Restricted Miscellaneous Revenues 10-1XXX 485,093 654,910 517,000
Unrestricted Miscellaneous Revenues 10-1XXX 82,319 72,000 34,650
SUBTOTAL  9,192,320 10,221,147 10,059,057
Revenues from State Sources:
Categorical Special Education Aid 10-3132 140,298 154,802 200,693
Equalization Aid 10-3176 1,149,086 1,955,823 1,955,823
Categorical Security Aid 10-3177 19,824 0 39,246
Adjustment Aid 10-3178 181,134 0 24,155
SUBTOTAL  1,490,342 2,110,625 2,219,917
Equalization Aid - ARRA ESF 16-4520 372,325 0 0
Equalization Aid - ARRA GSF 17-4521 14,413 0 0
Education Jobs Fund 18-4522 0 0 88,036
Adjustment for Prior Year Encumbrances  0 42,346 0
Actual Revenues (Over)/Under Expenditures  516,745 0 0
TOTAL OPERATING BUDGET  11,586,145 13,834,573 14,612,875
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 132,213 135,372 110,000
TOTAL REVENUES FROM STATE SOURCES  132,213 135,372 110,000
Revenues from Federal Sources:
Title I 20-4411-4416 12,973 39,064 34,000
Title II 20-4451-4455 0 8,937 7,500
I.D.E.A. Part B (Handicapped) 20-4420-4429 128,540 46,046 39,000
Vocational Education 20-4430 0 298,602 258,000
Other 20-4XXX 467,723 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  609,236 392,649 338,500
TOTAL GRANTS AND ENTITLEMENTS  741,449 528,021 448,500
TOTAL REVENUES/SOURCES  12,327,594 14,362,594 15,061,375
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  12,327,594 14,362,594 15,061,375

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Vocational Programs 11-3XX-100-XXX2,665,9062,892,3063,027,710
Support Services:
Attendance and Social Work Services 11-000-211-XXX13,97314,10314,400
Health Services 11-000-213-XXX107,606130,090136,065
Guidance 11-000-218-XXX334,191344,103337,385
Improvement of Instructional Services 11-000-221-XXX160,908182,778164,000
Instructional Staff Training Services 11-000-223-XXX33,79135,13237,747
General Administration 11-000-230-XXX392,354422,621435,453
School Administration 11-000-240-XXX553,121577,755567,493
Central Svcs & Admin Info Technology 11-000-25X-XXX484,337499,894513,215
Operation and Maintenance of Plant Services 11-000-26X-XXX1,447,8981,748,8711,415,871
Student Transportation Services 11-000-270-XXX27,76926,90729,407
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,627,6881,857,6431,793,583
Total Support Services Expenditures 5,183,6365,839,8975,444,619
TOTAL GENERAL CURRENT EXPENSE 7,849,5428,732,2038,472,329
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60404001,000
Equipment 12-XXX-XXX-73X16,02477,35541,600
Facilities Acquisition and Construction Services 12-000-4XX-XXX136,535309,6361,545,000
TOTAL CAPITAL EXPENDITURES 152,559387,3911,587,600
Post-Secondary Programs:
Instruction 13-330-100-XXX446,399539,390537,680
Support Services 13-330-200-XXX479,155587,133584,538
Total Post-Secondary Programs 925,5541,126,5231,122,218
Other Special Schools:
Instruction 13-4XX-100-XXX1,928,3502,791,4902,409,660
Support Services 13-4XX-200-XXX00300,000
Total Other Special Schools 1,928,3502,791,4902,709,660
Vocational Evening - Local:
Instruction 13-629-100-XXX249,797303,620340,180
Support Services 13-629-200-XXX480,343493,346380,888
Total Vocational Evening - Local 730,140796,966721,068
TOTAL SPECIAL SCHOOLS 3,584,0444,714,9794,552,946
OPERATING BUDGET GRAND TOTAL 11,586,14513,834,57314,612,875
SPECIAL GRANTS AND ENTITLEMENTS
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX132,213135,372110,000
Total State Projects 132,213135,372110,000
Federal Projects:
Title I 20-XXX-XXX-XXX12,97339,06434,000
Title II 20-XXX-XXX-XXX08,9377,500
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX128,54046,04639,000
Vocational Education 20-XXX-XXX-XXX0298,602258,000
Other Special Projects 20-XXX-XXX-XXX467,72300
Total Federal Projects 609,236392,649338,500
TOTAL GRANTS AND ENTITLEMENTS 741,449528,021448,500
Total Expenditures 12,327,59414,362,59415,061,375
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 12,327,59414,362,59415,061,375

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/09
Audited
Balance
6/30/10
Estimated
Balance
6/30/11
Estimated
Balance
6/30/12
Unassigned:
  General Operating Budget669,303695,169695,169695,169
  Repayment of Debt0000
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve554,412556,3331,556,733307,733
      Adult Education Programs0000
      Maintenance Reserve50,73150,90700
      Legal Reserve2,866,2672,374,4571,214,909219,044
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2008-09
Actual
2009-10
Actual
2010-11
Original
Budget
2010-11
Revised
Budget
2011-12
Proposed
Budget
Total Comparative Per Pupil Cost16,89615,99415,27616,69216,240
Total Classroom Instruction7,7757,4456,7917,4377,585
Classroom-Salaries and Benefits6,6546,3205,8976,4566,531
Classroom-General Supplies and Textbooks761739651705666
Classroom-Purchased Services and Other359386243276388
Total Support Services2,3512,4512,2272,4352,388
Support Services-Salaries and Benefits2,1402,1781,9552,1292,040
Total Administrative Costs3,3353,3632,9083,1823,149
Administration-Salaries and Benefits2,5922,6602,3472,5462,452
Legal Costs096738489
Total Operations and Maintenance of Plant3,0143,1403,0833,3342,757
Operations & Maintenance of Plant-Salary & Ben.1,5461,5791,3751,4631,507
Total Food Services Costs00000
Total Extracurricular Costs00000
Total Equipment Costs83318613171
Employee Benefits as a % of Salaries32.831.233.233.230.6

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2011 Taxpayers Guide to Education Spending (formerly Comparative Spending Guide) and can be found on the Department of Education's Internet address: http://www.state.nj.us/education under Finance. This publication is available in the board office and public libraries. The same calculations were performed using the 2010-11 revised appropriations and 2011-12 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
  • SHARED ADMINISTRATORS-SUPERINTENDENT, BUSINESS ADMINISTRATOR & ASST. B.A.
  • SHARED PURCHASING COOP WITH THE COUNTY, MIDDLESEX ESC AND HUNTERDON ESC
  • SHARED INSTRUCTION WITH MCCC
  • SHARED TRANSPORTATION MAINTENANCE WITH MERCER COUNTY
  • VIRTUAL HIGH SCHOOL THRU MONMOUTH/OCEAN ED. SERVICES
  • JOINT INSURANCE FUND
  • SAFETY TRAINING
  • SHARED BUSINESS OFFICE STAFF AS NEEDED
  • SHARED PRINTING SERVICES WITH MCCC
  • SHARED COMMUNITY RESOURCES WITH MCSSSD

 

Administrative Salaries
Employee Name: KIMBERLY SCHNEIDER 
Job TitleSuperintendent 
Base Annual Salary171,645 
Full Time Equivalents (FTE)0.5 
Shared with another district?
Shared County 
Shared District3103 
Shared Job TitleSUPERINTENDENT 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2013 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 14 
  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 Contract50% UNUSED @ PER DIEM, MAX $15K 
   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: NANCY SWIRSKY 
Job TitleBusiness Administrator 
Base Annual Salary
Full Time Equivalents (FTE)0.5 
Shared with another district?
Shared County 
Shared District3103 
Shared Job TitleBUSINESS ADMINISTRATOR 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days
  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: PATRICIA GRIFFIN 
Job TitleInformation Technology 
Base Annual Salary80,920 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 14 
  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: TANYA DAWSON 
Job TitleAsst Business Administrator 
Base Annual Salary
Full Time Equivalents (FTE)0.5 
Shared with another district?
Shared County 
Shared District3103 
Shared Job TitleASST. BUSINESS ADMINISTRATOR 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days
  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