>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>MERCER  >>ROBBINSVILLE

User Friendly Budgets
2011-2012

MERCER - ROBBINSVILLE

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time2,4112,4222,532
Pupils on Roll Regular Shared-Time3100
spacing
Pupils on Roll - Special Full-Time322359358
Pupils on Roll - Special Shared-Time540
Private School Placements151313
spacing
Pupils Sent to Other Districts-Reg Prog001
Pupils Sent to Other Dists-Spec Ed Prog242020
Pupils Received7120

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 327,511 705,229
Revenues from Local Sources:
Local Tax Levy 10-1210 29,661,806 30,883,999 31,501,679
Transportation Fees from Other LEAs 10-1420-1440 0 0 30,000
Interest Earned on Capital Reserve Funds 10-1XXX 296 500 500
Unrestricted Miscellaneous Revenues 10-1XXX 418,957 359,645 345,595
SUBTOTAL  30,081,059 31,244,144 31,877,774
Revenues from State Sources:
Extraordinary Aid 10-3131 185,838 200,000 200,000
Other State Aids 10-3XXX 12,157 0 0
Categorical Special Education Aid 10-3132 1,594,184 1,090,694 1,564,617
Equalization Aid 10-3176 131,234 135,385 0
Categorical Security Aid 10-3177 208,765 0 0
Categorical Transportation Aid 10-3121 832,838 0 0
SUBTOTAL  2,965,016 1,426,079 1,764,617
Revenues from Federal Sources:
Equalization Aid - ARRA ESF 16-4520 28,006 0 0
Equalization Aid - ARRA GSF 17-4521 1,084 0 0
Education Jobs Fund 18-4522 0 0 96,663
SUBTOTAL  29,090 0 96,663
Adjustment for Prior Year Encumbrances  0 306,997 0
Actual Revenues (Over)/Under Expenditures  14,308 0 0
TOTAL OPERATING BUDGET  33,089,473 33,304,731 34,444,283
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 64,531 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 0 31,383 0
Title II 20-4451-4455 0 28,888 24,554
I.D.E.A. Part B (Handicapped) 20-4420-4429 991,362 472,279 401,437
Other 20-4XXX 74,742 25,323 21,524
TOTAL REVENUES FROM FEDERAL SOURCES  1,066,104 557,873 447,515
TOTAL GRANTS AND ENTITLEMENTS  1,130,635 557,873 447,515
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 4,351,668 4,357,593 4,373,207
TOTAL REVENUES FROM LOCAL SOURCES  4,351,668 4,357,593 4,373,207
Revenues from State Sources:
Debt Service Aid Type II 40-3160 85,316 72,285 72,346
TOTAL LOCAL REPAYMENT OF DEBT  4,436,984 4,429,878 4,445,553
TOTAL REPAYMENT OF DEBT  4,436,984 4,429,878 4,445,553
TOTAL REVENUES/SOURCES  38,657,092 38,292,482 39,337,351
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  38,657,092 38,292,482 39,337,351

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX11,432,93710,644,41310,807,114
Special Education 11-2XX-100-XXX3,100,4372,628,7132,695,139
Basic Skills/Remedial 11-230-100-XXX453,587472,155481,935
Bilingual Education 11-240-100-XXX60,18563,37164,414
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX198,765235,312246,350
School Sponsored Athletics 11-402-100-XXX742,242836,667807,468
Support Services:
Tuition 11-000-100-XXX1,494,4511,968,1791,828,349
Attendance and Social Work Services 11-000-211-XXX3,4945,5005,500
Health Services 11-000-213-XXX381,814370,216385,550
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217351,950851,951741,282
Guidance 11-000-218-XXX569,539583,042593,358
Child Study Teams 11-000-219-XXX816,907738,254761,295
Improvement of Instructional Services 11-000-221-XXX419,837412,068490,795
Educational Media Services - School Library 11-000-222-XXX254,132270,674274,190
General Administration 11-000-230-XXX595,409664,497611,224
School Administration 11-000-240-XXX1,295,9101,297,7381,342,729
Central Svcs & Admin Info Technology 11-000-25X-XXX609,729613,611622,314
Operation and Maintenance of Plant Services 11-000-26X-XXX3,463,4463,113,4883,458,802
Student Transportation Services 11-000-270-XXX1,999,1012,182,1702,266,069
Personal Services - Employee Benefits 11-XXX-XXX-2XX4,744,2045,204,0525,700,976
Total Support Services Expenditures 16,999,92318,275,44019,082,433
TOTAL GENERAL CURRENT EXPENSE 32,988,07633,156,07134,184,853
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-60400180,000
Interest Earned on Capital Reserve 10-6040500500
Equipment 12-XXX-XXX-73X37,54565,51130,866
Facilities Acquisition and Construction Services 12-000-4XX-XXX63,85282,64948,064
TOTAL CAPITAL EXPENDITURES 101,397148,660259,430
OPERATING BUDGET GRAND TOTAL 33,089,47333,304,73134,444,283
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX64,53100
Federal Projects:
Title I 20-XXX-XXX-XXX031,3830
Title II 20-XXX-XXX-XXX028,88824,554
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX991,362472,279401,437
Other Special Projects 20-XXX-XXX-XXX74,74225,32321,524
Total Federal Projects 1,066,104557,873447,515
TOTAL GRANTS AND ENTITLEMENTS 1,130,635557,873447,515
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX4,436,9844,429,8784,445,553
TOTAL REPAYMENT OF DEBT 4,436,9844,429,8784,445,553
Total Expenditures 38,657,09238,292,48239,337,351
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 38,657,09238,292,48239,337,351

 

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 Budget883,2971,161,003959,784658,338
  Repayment of Debt0000
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve98,42898,72499,224279,724
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve883,027430,075403,7830
      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 Cost10,47810,88110,02710,40410,412
Total Classroom Instruction6,3206,7966,0706,2186,184
Classroom-Salaries and Benefits6,0276,4305,8725,9465,884
Classroom-General Supplies and Textbooks280316147219250
Classroom-Purchased Services and Other1450515349
Total Support Services1,3081,2511,2751,4171,415
Support Services-Salaries and Benefits1,0621,1291,0631,2111,290
Total Administrative Costs1,0741,1001,0761,1181,098
Administration-Salaries and Benefits869917890914919
Legal Costs047323231
Total Operations and Maintenance of Plant1,3101,3101,1251,1561,236
Operations & Maintenance of Plant-Salary & Ben.148163179187174
Total Food Services Costs00000
Total Extracurricular Costs441410454463444
Total Equipment Costs01402311
Employee Benefits as a % of Salaries23.923.9282729

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.

 

Unusual Revenues and Appropriations
SourceAmountDescription
Misc Revenue19,200 Interest on bank account
Misc Revenue150,645 Facility Rental Fees
Misc Revenue28,000 Fee for regular education preschool
Misc Revenue20,000 E-Rate
Misc Revenue7,500 Gate receipts, fines
Misc Revenue10,000 Receipts from school play
Misc Revenue110,250 Student Activity fees
Ed Jobs Grant96,663 
Total Unusual Revenues442,258 
SCC State Payback48,064 
Total Unusual Appropriations48,064 

 

Shared Services
  • Ed Data Services for purchasing
  • Interlocal agreement with Township for fuel
  • Interlocal agreement with East Windsor BOE for vehicle maintenance
  • Insurance JIFF with SAIF
  • Insurance JIFF with NJSBAIG for workers comp insurance
  • ACES for electric and natural gas purchases
  • Tuition agreements with other LEAs for special education
  • Bus jointures with other LEAS for non-public transportation
  • Global Compliance consortium with other Mercer County LEAs for mandatory
  • training requirements
  • Shared swimming team with Upper Freehold BOE

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy31,192,839 (A)
Estimated Net Taxable Valuation (as of 02/01/2011)2,481,000,000 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1001.2573 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy35,558,239 (D)
Estimated Net Taxable Valuation (as of 02/01/2011)2,481,000,000 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1001.4332 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy31,192,839 (G)
Estimated Equalized Valuation (as of 10/01/2010)2,570,395,540 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1001.2135 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy35,558,239 (J)
Estimated Equalized Valuation (as of 10/01/2010)2,570,395,540 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1001.3834 (L)

 

Administrative Salaries
Employee Name: Dr. Kathie Foster 
Job TitleAssistant Superintendent 
Base Annual Salary146,450 
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 Days260 
  Contracted Number of Annual Vacation Days 22 
  Contracted Number of Annual Sick Days 12 
  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, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount40,347 
  Description of: 
   Buyback of Sick Days at the End of ContractMax amount upon retirement 
   Buyback of Vacation Days at the End of ContractMax of 45 days upon retirement 
   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: Kim Keener 
Job TitleCoordinator/Dir./Mgr./Supvr. Facility Manager 
Base Annual Salary83,000 
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 Days260 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 12 
  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: 
Allowances540 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount13,000 
  Description of: 
   Buyback of Sick Days at the End of ContractSame amount as teacher's contract upon 
   Buyback of Vacation Days at the End of Contractretirement and 20 years of service 
   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 DeVita 
Job TitleBusiness Administrator Board Secretary 
Base Annual Salary132,000 
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 Days260 
  Contracted Number of Annual Vacation Days 22 
  Contracted Number of Annual Sick Days 12 
  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: 
Allowances3,000 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount11,169 
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of ContractMaximum of 22 days upon separation 
   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: Steve Mayer 
Job TitleSuperintendent 
Base Annual Salary175,000 
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 Contract06/30/2014 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 22 
  Contracted Number of Annual Sick Days 12 
  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: 
Allowances6,000 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount14,808 
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of ContractMax of 22 days upon separation. 
   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