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User Friendly Budgets
2011-2012

MIDDLESEX - HIGHLAND PARK BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual		October 15, 2010
Actual		October 15, 2011
Estimated
Pupils on Roll Regular Full-Time1,2881,2641,275
spacing
Pupils on Roll - Special Full-Time197199199
Pupils on Roll - Special Shared-Time033
Private School Placements202121
spacing
Pupils Sent to Other Dists-Spec Ed Prog131111
Pupils Received366
Pupils in State Facilities111

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual		2010-11
Revised		2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 482,598 487,997
Withdrawal from Cap Res-for Local Share 10-307 0 361,136 0
Revenues from Local Sources:
Local Tax Levy 10-1210 19,690,085 20,464,826 20,874,123
Tuition 10-1300 28,663 15,000 35,000
Interest Earned on Capital Reserve Funds 10-1XXX 883 0 0
Other Restricted Miscellaneous Revenues 10-1XXX 0 15,000 5,000
Unrestricted Miscellaneous Revenues 10-1XXX 86,408 115,000 105,000
SUBTOTAL  19,806,039 20,609,826 21,019,123
Revenues from State Sources:
Extraordinary Aid 10-3131 143,528 55,085 0
Other State Aids 10-3XXX 27,481 0 0
Categorical Special Education Aid 10-3132 802,530 146,407 817,816
Equalization Aid 10-3176 1,821,158 2,732,443 2,305,592
Categorical Security Aid 10-3177 147,085 0 0
Adjustment Aid 10-3178 28,864 0 0
Categorical Transportation Aid 10-3121 196,836 0 0
SUBTOTAL  3,167,482 2,933,935 3,123,408
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 30,635 25,444 19,517
Equalization Aid - ARRA ESF 16-4520 475,861 0 0
Equalization Aid - ARRA GSF 17-4521 18,421 0 0
Education Jobs Fund 18-4522 0 0 135,883
SUBTOTAL  524,917 25,444 155,400
Adjustment for Prior Year Encumbrances  0 427,126 0
Actual Revenues (Over)/Under Expenditures  629,673 0 0
TOTAL OPERATING BUDGET  24,128,111 24,840,065 24,785,928
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 32,032 68,349 0
Revenues from State Sources:
Preschool Education Aid 20-3218 299,916 299,916 274,923
Other Restricted Entitlements 20-32XX 287,969 298,128 253,408
TOTAL REVENUES FROM STATE SOURCES  587,885 598,044 528,331
Revenues from Federal Sources:
Title I 20-4411-4416 205,535 263,447 223,930
Title II 20-4451-4455 0 60,216 51,184
Title III 20-4491-4494 0 17,026 14,472
I.D.E.A. Part B (Handicapped) 20-4420-4429 199,397 386,656 328,658
Other 20-4XXX 269,924 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  674,856 727,345 618,244
Transfers from Operating Budget-PreK 20-5200 0 0 10,453
TOTAL GRANTS AND ENTITLEMENTS  1,294,773 1,393,738 1,157,028
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 2,055,915 2,056,511 2,054,645
TOTAL REVENUES FROM LOCAL SOURCES  2,055,915 2,056,511 2,054,645
Revenues from State Sources:
Debt Service Aid Type II 40-3160 10,526 9,146 9,186
TOTAL LOCAL REPAYMENT OF DEBT  2,066,441 2,065,657 2,063,831
Actual Revenues (Over)/Under Expenditures  1 0 0
TOTAL REPAYMENT OF DEBT  2,066,442 2,065,657 2,063,831
TOTAL REVENUES/SOURCES  27,489,326 28,299,460 28,006,787
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Operating Budget-PreK 20-5200 0 0 10,453
TOTAL REVENUES/SOURCES NET OF TRANSFERS  27,489,326 28,299,460 27,996,334

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures		2010-11
Rev. Approp.		2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX6,514,9366,393,7276,387,414
Special Education 11-2XX-100-XXX2,087,9872,248,1412,275,514
Bilingual Education 11-240-100-XXX249,108262,327261,048
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX152,509178,356160,736
School Sponsored Athletics 11-402-100-XXX331,020340,983294,040
Before/After School Programs 11-421-XXX-XXX61,91500
Summer School 11-422-XXX-XXX62469,6010
Other Supplemental/At-Risk Programs 11-424-XXX-XXX257,737267,220241,748
Support Services:
Tuition 11-000-100-XXX1,588,0551,326,9821,398,044
Attendance and Social Work Services 11-000-211-XXX56,21044,21044,743
Health Services 11-000-213-XXX282,939287,529294,934
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217536,346548,790567,118
Guidance 11-000-218-XXX680,621621,556615,760
Child Study Teams 11-000-219-XXX660,464597,719642,696
Improvement of Instructional Services 11-000-221-XXX273,040282,128289,342
Educational Media Services - School Library 11-000-222-XXX347,823385,389378,824
Instructional Staff Training Services 11-000-223-XXX92,17597,90193,812
General Administration 11-000-230-XXX540,782643,318618,973
School Administration 11-000-240-XXX929,2731,003,307963,950
Central Svcs & Admin Info Technology 11-000-25X-XXX439,694487,011465,422
Operation and Maintenance of Plant Services 11-000-26X-XXX2,146,7222,484,5442,304,549
Student Transportation Services 11-000-270-XXX1,208,8051,295,4111,322,874
Personal Services - Employee Benefits 11-XXX-XXX-2XX3,480,0833,734,8894,425,592
Total Support Services Expenditures 13,263,03213,840,68414,426,633
TOTAL GENERAL CURRENT EXPENSE 22,918,86823,601,03924,047,133
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604700,00000
Interest Earned on Capital Reserve 10-60488300
Equipment 12-XXX-XXX-73X35,95550,5950
Facilities Acquisition and Construction Services 12-000-4XX-XXX359,998293,369430,191
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-9310700,1740
TOTAL CAPITAL EXPENDITURES 1,096,8361,044,138430,191
Transfer of Funds to Charter Schools 10-000-100-56X112,407194,888308,604
OPERATING BUDGET GRAND TOTAL 24,128,11124,840,06524,785,928
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX32,03268,3490
Preschool Education Aid:
Instruction 20-218-100-XXX216,514225,520228,738
Support Services 20-218-200-XXX83,40274,39656,638
TOTAL PRESCHOOL EDUCATION AID 299,916299,916285,376
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX2,2142,5012,126
Nonpublic Auxiliary Services 20-XXX-XXX-XXX2,0036,0005,100
Nonpublic Handicapped Services 20-XXX-XXX-XXX3,5408,3437,091
Nonpublic Nursing Services 20-XXX-XXX-XXX2,6253,6973,142
Other Special Projects 20-XXX-XXX-XXX277,587277,587235,949
Total State Projects 587,885598,044538,784
Federal Projects:
Title I 20-XXX-XXX-XXX205,535263,447223,930
Title II 20-XXX-XXX-XXX060,21651,184
Title III 20-XXX-XXX-XXX017,02614,472
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX199,397386,656328,658
Other Special Projects 20-XXX-XXX-XXX269,92400
Total Federal Projects 674,856727,345618,244
TOTAL GRANTS AND ENTITLEMENTS 1,294,7731,393,7381,157,028
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,066,4422,065,6572,063,831
TOTAL REPAYMENT OF DEBT 2,066,4422,065,6572,063,831
Total Expenditures 27,489,32628,299,46028,006,787
Local Cont - Transfer to Grants and Entitlements 11-1XX-100-9300010,453
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 27,489,32628,299,46027,996,334

 

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 Budget1,075,242597,294914,469488,259
  Repayment of Debt1000
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve359,4361,060,31900
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve469,773531,56061,7870
      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 Cost13,93113,59914,26514,61914,872
Total Classroom Instruction7,7827,9627,9508,1818,450
Classroom-Salaries and Benefits7,2477,5687,4777,6718,035
Classroom-General Supplies and Textbooks295156222258179
Classroom-Purchased Services and Other239239250253236
Total Support Services2,5562,4992,5102,4932,639
Support Services-Salaries and Benefits2,3542,3292,3052,2922,427
Total Administrative Costs1,6181,5701,7121,7711,766
Administration-Salaries and Benefits1,2741,2981,3441,3961,435
Legal Costs014353534
Total Operations and Maintenance of Plant1,5641,4901,6591,7371,619
Operations & Maintenance of Plant-Salary & Ben.116129135136131
Total Food Services Costs00000
Total Extracurricular Costs410401433436395
Total Equipment Costs22250350
Employee Benefits as a % of Salaries24.12628.32832.9

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
  • Before and After Care programs shared with municipality
  • Summer Camp program shared with municipality
  • Gasoline and salt purchases through municipality
  • Trash and recycling pickups at not cost by municipality
  • School facilities offered at no cost to municipality-sponsored groups
  • Joint transportation arrangements with ESC and other LEA's
  • Special education placements with ESC and othe LEA's
  • Cooperative purchasing agreements with ESC's for school supplies et al
  • Cooperative banking arrangement with other LEA's
  • Cooperative RFP and RFQ process with other LEA's
  • Shared recreational arrangement for HS athletic and playground facilities
  • with municipality
  • Cooperative purchasing of utilities through ACES and ESC cooperative
  • Cooperative purchasing of telecommunications services through ACT
  • Ongoing cooperative arrangements with Northern Middlesex Alliance involvi
  • ng other LEA's to seek out additional shared service opportunities
  • Sharing custodian and school nurse with municipality for summer camp prog
  • ram needs
  • Providing custodial and maintenance services to support municipal park an
  • d field facilities shared with muncipality
  • Sharing of district maintenance equipment with municipality as needed
  • Collaborative effort to secure grant for community gardens project

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy20,669,475 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)534,815,224 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1003.8648 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy22,716,955 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)534,815,224 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1004.2476 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy20,669,475 (G)
Estimated Equalized Valuation (as of 10/01/2010)1,434,462,055 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1001.4409 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy22,716,955 (J)
Estimated Equalized Valuation (as of 10/01/2010)1,434,462,055 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1001.5837 (L)

 

Administrative Salaries
Employee Name: Brian Humphrey 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary90,220 
Full Time Equivalents (FTE)1.0 
Shared with another district?N 
Member of Collective Bargaining Unit?N 
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days238 
  Contracted Number of Annual Vacation Days 22 
  Contracted Number of Annual Sick Days 12 
  Contracted Number of Annual Personal Days 3 
  Contracted Number of Annual Consulting Days 0 
  Number of Other Contracted Non-working Days 0 
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances480 
Bonuses0 
Stipends0 
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other0 
  Retirement Plans0 
Contractual Post-Employment Benefits Amount0 
  Description of: 
   Buyback of Sick Days at the End of ContractAs per regulations, upon retirement 
   Buyback of Vacation Days at the End of ContractAs per contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration3,470 
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in CashAs per contract 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Frances Wood 
Job TitleSuperintendent 
Base Annual Salary178,500 
Full Time Equivalents (FTE)1.0 
Shared with another district?N 
Member of Collective Bargaining Unit?N 
Contract Terms: 
  Beginning Date of Contract07/01/2008 
  Ending Date of Contract06/30/2014 
  Contracted Number of Annual Work Days235 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days 12 
  Contracted Number of Annual Personal Days 3 
  Contracted Number of Annual Consulting Days 0 
  Number of Other Contracted Non-working Days 0 
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances9,560 
Bonuses0 
Stipends0 
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other0 
  Retirement Plans0 
Contractual Post-Employment Benefits Amount0 
  Description of: 
   Buyback of Sick Days at the End of ContractAs per regulations, upon retirement 
   Buyback of Vacation Days at the End of ContractAs per contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration0 
  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: Jody Karcher 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary86,232 
Full Time Equivalents (FTE)1.0 
Shared with another district?N 
Member of Collective Bargaining Unit?N 
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 12 
  Contracted Number of Annual Personal Days 3 
  Contracted Number of Annual Consulting Days 0 
  Number of Other Contracted Non-working Days 0 
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances1,200 
Bonuses0 
Stipends0 
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other0 
  Retirement Plans0 
Contractual Post-Employment Benefits Amount0 
  Description of: 
   Buyback of Sick Days at the End of ContractAs per regulations, upon retirement 
   Buyback of Vacation Days at the End of ContractAs per contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration3,317 
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in CashAs per contract 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Karen Lewis 
Job TitleAssistant Superintendent 
Base Annual Salary149,350 
Full Time Equivalents (FTE)1.0 
Shared with another district?N 
Member of Collective Bargaining Unit?N 
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days238 
  Contracted Number of Annual Vacation Days 22 
  Contracted Number of Annual Sick Days 12 
  Contracted Number of Annual Personal Days 3 
  Contracted Number of Annual Consulting Days 0 
  Number of Other Contracted Non-working Days 0 
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances4,760 
Bonuses0 
Stipends0 
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other0 
  Retirement Plans0 
Contractual Post-Employment Benefits Amount0 
  Description of: 
   Buyback of Sick Days at the End of ContractAs per regulations, upon retirement 
   Buyback of Vacation Days at the End of ContractAs per contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration0 
  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: Linda Hoefele 
Job TitleBusiness Administrator 
Base Annual Salary146,295 
Full Time Equivalents (FTE)1.0 
Shared with another district?N 
Member of Collective Bargaining Unit?N 
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days238 
  Contracted Number of Annual Vacation Days 22 
  Contracted Number of Annual Sick Days 12 
  Contracted Number of Annual Personal Days 3 
  Contracted Number of Annual Consulting Days 0 
  Number of Other Contracted Non-working Days 0 
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances4,520 
Bonuses0 
Stipends0 
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other0 
  Retirement Plans0 
Contractual Post-Employment Benefits Amount5,627 
  Description of: 
   Buyback of Sick Days at the End of ContractAs per regulations, upon retirement 
   Buyback of Vacation Days at the End of ContractAs per contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration0 
  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