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User Friendly Budgets
2011-2012

MIDDLESEX - CARTERET BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time3,4473,4273,427
spacing
Pupils on Roll - Special Full-Time376344344
Pupils on Roll - Special Shared-Time141515
Private School Placements414040
spacing
Pupils Sent to Other Districts-Reg Prog401
Pupils Sent to Other Dists-Spec Ed Prog333532
Pupils in State Facilities688

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,200,000 325,000
Revenues from Local Sources:
Local Tax Levy 10-1210 22,190,278 22,801,000 22,801,000
Tuition 10-1300 1,951 0 0
Other Restricted Miscellaneous Revenues 10-1XXX 50,556 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 19,161 55,000 55,000
SUBTOTAL  22,261,946 22,856,000 22,856,000
Revenues from State Sources:
Extraordinary Aid 10-3131 712,982 487,982 487,982
Other State Aids 10-3XXX 13,812 0 0
Categorical Special Education Aid 10-3132 2,120,972 1,267,960 2,124,794
Equalization Aid 10-3176 18,527,912 22,644,055 22,288,108
Categorical Security Aid 10-3177 1,211,277 0 0
Categorical Transportation Aid 10-3121 328,938 0 0
SUBTOTAL  22,915,893 24,399,997 24,900,884
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 99,343 73,022 72,837
Equalization Aid - ARRA ESF 16-4520 3,953,956 0 0
Equalization Aid - ARRA GSF 17-4521 153,064 0 0
Education Jobs Fund 18-4522 0 0 875,365
SUBTOTAL  4,206,363 73,022 948,202
Adjustment for Prior Year Encumbrances  0 1,351,222 0
Actual Revenues (Over)/Under Expenditures  -1,070,923 0 0
TOTAL OPERATING BUDGET  48,313,279 49,880,241 49,030,086
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Preschool Education Aid 20-3218 0 754,050 643,456
Other Restricted Entitlements 20-32XX 1,145,305 159,040 171,000
TOTAL REVENUES FROM STATE SOURCES  1,145,305 913,090 814,456
Revenues from Federal Sources:
Title I 20-4411-4416 890,130 858,954 850,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,905,194 1,100,184 1,100,000
Other 20-4XXX 330,400 721,630 595,000
TOTAL REVENUES FROM FEDERAL SOURCES  3,125,724 2,680,768 2,545,000
TOTAL GRANTS AND ENTITLEMENTS  4,271,029 3,593,858 3,359,456
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 65,000 11,500
Revenues from Local Sources:
Local Tax Levy 40-1210 1,466,288 1,216,605 1,423,990
TOTAL REVENUES FROM LOCAL SOURCES  1,466,288 1,216,605 1,423,990
Revenues from State Sources:
Debt Service Aid Type II 40-3160 801,932 597,789 684,113
TOTAL LOCAL REPAYMENT OF DEBT  2,268,220 1,879,394 2,119,603
Actual Revenues (Over)/Under Expenditures  -74,709 0 0
TOTAL REPAYMENT OF DEBT  2,193,511 1,879,394 2,119,603
TOTAL REVENUES/SOURCES  54,777,819 55,353,493 54,509,145
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  54,777,819 55,353,493 54,509,145

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX15,544,47814,619,53314,261,024
Special Education 11-2XX-100-XXX4,273,9454,269,1164,033,410
Bilingual Education 11-240-100-XXX951,241893,863932,732
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX93,60619,71063,487
School Sponsored Athletics 11-402-100-XXX392,644343,573348,055
Support Services:
Tuition 11-000-100-XXX3,643,2114,382,5544,636,364
Attendance and Social Work Services 11-000-211-XXX103,337117,400123,334
Health Services 11-000-213-XXX348,712368,945399,504
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217365,782338,023351,249
Guidance 11-000-218-XXX1,058,2891,280,9061,277,583
Child Study Teams 11-000-219-XXX1,302,0141,450,8531,501,955
Improvement of Instructional Services 11-000-221-XXX418,772392,849456,252
Educational Media Services - School Library 11-000-222-XXX433,727344,555206,943
General Administration 11-000-230-XXX863,5311,185,1291,156,233
School Administration 11-000-240-XXX1,945,9201,999,2491,980,098
Central Svcs & Admin Info Technology 11-000-25X-XXX1,203,3241,179,7921,162,773
Operation and Maintenance of Plant Services 11-000-26X-XXX4,852,7004,568,5354,634,454
Student Transportation Services 11-000-270-XXX2,260,2052,261,6682,451,803
Personal Services - Employee Benefits 11-XXX-XXX-2XX7,881,0048,812,4938,970,342
Total Support Services Expenditures 26,680,52828,682,95129,308,887
TOTAL GENERAL CURRENT EXPENSE 47,936,44248,828,74648,947,595
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X297,575530,0040
Facilities Acquisition and Construction Services 12-000-4XX-XXX1,600439,0000
TOTAL CAPITAL EXPENDITURES 299,175969,0040
Summer School:
Instruction 13-422-100-XXX2,7003,0003,000
Total Summer School 2,7003,0003,000
Other Special Schools:
Instruction 13-4XX-100-XXX74,96274,40074,400
Total Other Special Schools 74,96274,40074,400
Evening School for the Foreign Born - Local:
Instruction 13-631-100-XXX05,0915,091
Total Evening School for Foreign-Born - Local 05,0915,091
TOTAL SPECIAL SCHOOLS 77,66282,49182,491
OPERATING BUDGET GRAND TOTAL 48,313,27949,880,24149,030,086
SPECIAL GRANTS AND ENTITLEMENTS
Preschool Education Aid:
Instruction 20-218-100-XXX0538,347586,905
Support Services 20-218-200-XXX0215,70356,551
TOTAL PRESCHOOL EDUCATION AID 0754,050643,456
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX13,08511,36812,000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX56,33995,55995,000
Nonpublic Handicapped Services 20-XXX-XXX-XXX38,841039,000
Nonpublic Nursing Services 20-XXX-XXX-XXX15,51713,47016,000
Nonpublic Technology Initiative 20-XXX-XXX-XXX038,6439,000
Other Special Projects 20-XXX-XXX-XXX1,021,52300
Total State Projects 1,145,305913,090814,456
Federal Projects:
Title I 20-XXX-XXX-XXX890,130858,954850,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,905,1941,100,1841,100,000
Other Special Projects 20-XXX-XXX-XXX330,400721,630595,000
Total Federal Projects 3,125,7242,680,7682,545,000
TOTAL GRANTS AND ENTITLEMENTS 4,271,0293,593,8583,359,456
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,193,5111,879,3942,119,603
TOTAL REPAYMENT OF DEBT 2,193,5111,879,3942,119,603
Total Expenditures 54,777,81955,353,49354,509,145
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 54,777,81955,353,49354,509,145

 

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 Budget1,513,8891,893,892406,00081,000
  Repayment of Debt1,85476,56311,5000
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0000
      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 Cost11,09810,01411,00411,42011,305
Total Classroom Instruction6,9226,8496,8157,0076,849
Classroom-Salaries and Benefits6,4846,5976,5976,6426,505
Classroom-General Supplies and Textbooks24716196129104
Classroom-Purchased Services and Other19191122236240
Total Support Services1,4841,3161,3571,4431,459
Support Services-Salaries and Benefits1,2071,2181,2091,2401,282
Total Administrative Costs1,2421,2701,3741,4201,404
Administration-Salaries and Benefits1,0271,0291,0531,0831,081
Legal Costs027454640
Total Operations and Maintenance of Plant1,2311,3971,3101,3761,397
Operations & Maintenance of Plant-Salary & Ben.660596664682690
Total Food Services Costs00000
Total Extracurricular Costs16015586110133
Total Equipment Costs137801400
Employee Benefits as a % of Salaries27.127.432.232.532.8

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
  • Insurance - The district participates in the Joint Insurance Program for
  • property, liability, WC, etc. administered by NJSBAIG & ERIC North.
  • Electricity - The district participates with MRESC for Electricity
  • Transportation - The district participates in joint transportation for
  • Sp.Ed. students with MRESC. The district has a 10-yr agreement with MRESC
  • and an ILSA with the Borough for transporting students w/i the borough.
  • School Supplies - The district participates in consortium with MRESC as
  • host district working with EdData Services for school supplies
  • Custodial Supplies, Maintenance Time & Material Bids - The district
  • participates in sonsortium with EdData Services for time & material bids
  • & custodial supplies
  • Telecommunications - The district is a member of ACT
  • Internet - The district has negotiated an agreement for tariff rates with
  • Verizon for data and voice
  • ILSA with Borough of Carteret - The district has a shared services
  • agreement with the Borough of Carteret for security/police services,
  • garbage pick up, athletic fields, and transportation in the amount of
  • $797,500.
  • Natural Gas - The district particpates with MRESC for Natural Gas Svcs.

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy22,801,000 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)1,029,659,205 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1002.2144 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy24,121,298 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)1,029,659,205 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1002.3426 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy22,801,000 (G)
Estimated Equalized Valuation (as of 10/01/2010)2,609,925,638 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.8736 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy24,121,298 (J)
Estimated Equalized Valuation (as of 10/01/2010)2,609,925,638 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.9242 (L)

 

Administrative Salaries
Employee Name: Kathleen Skobo 
Job TitleAssistant Superintendent 
Base Annual Salary157,930 
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 Days261 
  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: 
Allowances9,720 
Bonuses9,925 
Stipends6,000 
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other2,225 
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  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: Kevin Ahearn 
Job TitleSuperintendent 
Base Annual Salary178,748 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract12/01/2010 
  Ending Date of Contract06/30/2015 
  Contracted Number of Annual Work Days261 
  Contracted Number of Annual Vacation Days 30 
  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: 
Allowances25,730 
Bonuses5,000 
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other3,246 
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  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: Nilkanth Patel 
Job TitleBoard Secretary 
Base Annual Salary168,057 
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 Days261 
  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: 
Allowances3,735 
Bonuses4,000 
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,801 
  Retirement Plans18,500 
Contractual Post-Employment Benefits Amount15,000 
  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