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User Friendly Budgets
2011-2012

MIDDLESEX - MIDDLESEX BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time1,8741,8641,870
spacing
Pupils on Roll - Special Full-Time241228230
Pupils on Roll - Special Shared-Time71415
Private School Placements1055
spacing
Pupils Sent to Other Districts-Reg Prog400
Pupils Sent to Other Dists-Spec Ed Prog121716
Pupils Received352921
Pupils in State Facilities011

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 111,804 216,843
Withdrawal from Cap Res-for Local Share 10-307 0 0 325,000
Transfers from Other Funds 10-5200 0 0 40,000
Revenues from Local Sources:
Local Tax Levy 10-1210 20,032,351 20,033,474 20,434,143
Tuition 10-1300 134,818 53,800 49,500
Interest Earned on Capital Reserve Funds 10-1XXX 3,850 2,000 2,000
Unrestricted Miscellaneous Revenues 10-1XXX 100,791 153,000 100,000
SUBTOTAL  20,271,810 20,242,274 20,585,643
Revenues from State Sources:
Extraordinary Aid 10-3131 145,723 0 0
Other State Aids 10-3XXX 11,079 0 0
Categorical Special Education Aid 10-3132 1,173,223 306,092 1,184,687
Equalization Aid 10-3176 5,662,867 7,340,758 6,759,914
Categorical Security Aid 10-3177 222,347 0 0
Categorical Transportation Aid 10-3121 340,673 0 0
SUBTOTAL  7,555,912 7,646,850 7,944,601
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 24,292 17,903 16,782
Equalization Aid - ARRA ESF 16-4520 1,292,237 0 0
Equalization Aid - ARRA GSF 17-4521 50,024 0 0
Education Jobs Fund 18-4522 0 0 302,703
SUBTOTAL  1,366,553 17,903 319,485
Adjustment for Prior Year Encumbrances  0 26,931 0
Actual Revenues (Over)/Under Expenditures  124,996 0 0
TOTAL OPERATING BUDGET  29,319,271 28,045,762 29,431,572
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 52,681 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 144,550 116,405 98,950
TOTAL REVENUES FROM STATE SOURCES  144,550 116,405 98,950
Revenues from Federal Sources:
Title I 20-4411-4416 172,813 177,974 151,270
Title II 20-4451-4455 0 55,939 47,530
Title III 20-4491-4494 0 10,432 8,830
I.D.E.A. Part B (Handicapped) 20-4420-4429 803,588 512,390 435,532
Other 20-4XXX 78,924 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  1,055,325 756,735 643,162
TOTAL GRANTS AND ENTITLEMENTS  1,252,556 873,140 742,112
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 460,911 487,871 473,604
TOTAL REVENUES FROM LOCAL SOURCES  460,911 487,871 473,604
Revenues from State Sources:
Debt Service Aid Type II 40-3160 275,664 227,604 220,946
TOTAL LOCAL REPAYMENT OF DEBT  736,575 715,475 694,550
TOTAL REPAYMENT OF DEBT  736,575 715,475 694,550
TOTAL REVENUES/SOURCES  31,308,402 29,634,377 30,868,234
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  31,308,402 29,634,377 30,868,234

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX9,134,5698,711,8779,008,747
Special Education 11-2XX-100-XXX2,746,8212,718,9502,815,538
Basic Skills/Remedial 11-230-100-XXX516,551530,200537,791
Bilingual Education 11-240-100-XXX133,529135,310137,277
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX122,454107,520107,730
School Sponsored Athletics 11-402-100-XXX479,026466,866503,759
Support Services:
Tuition 11-000-100-XXX498,461697,993657,697
Attendance and Social Work Services 11-000-211-XXX21,11321,26021,368
Health Services 11-000-213-XXX370,948393,198400,132
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217635,824667,912695,580
Guidance 11-000-218-XXX761,230801,272810,385
Child Study Teams 11-000-219-XXX965,650981,032998,834
Improvement of Instructional Services 11-000-221-XXX176,804178,556176,403
Educational Media Services - School Library 11-000-222-XXX310,749235,930237,909
Instructional Staff Training Services 11-000-223-XXX40,48721,98515,400
General Administration 11-000-230-XXX659,204699,072655,943
School Administration 11-000-240-XXX1,302,6361,231,9091,225,027
Central Svcs & Admin Info Technology 11-000-25X-XXX606,934615,601624,600
Operation and Maintenance of Plant Services 11-000-26X-XXX2,357,9852,520,5762,573,153
Student Transportation Services 11-000-270-XXX745,486816,335814,379
Personal Services - Employee Benefits 11-XXX-XXX-2XX5,111,3905,346,3225,930,315
Total Support Services Expenditures 14,564,90115,228,95315,837,125
TOTAL GENERAL CURRENT EXPENSE 27,697,85127,899,67628,947,967
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604100,00000
Interest Earned on Capital Reserve 10-6043,8492,0002,000
Equipment 12-XXX-XXX-73X228,15528,55316,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX1,289,416115,533140,605
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-93100325,000
TOTAL CAPITAL EXPENDITURES 1,621,420146,086483,605
OPERATING BUDGET GRAND TOTAL 29,319,27128,045,76229,431,572
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX52,68100
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX11,91311,3119,620
Nonpublic Auxiliary Services 20-XXX-XXX-XXX70,65254,43146,270
Nonpublic Handicapped Services 20-XXX-XXX-XXX47,85737,26031,670
Nonpublic Nursing Services 20-XXX-XXX-XXX14,12813,40311,390
Total State Projects 144,550116,40598,950
Federal Projects:
Title I 20-XXX-XXX-XXX172,813177,974151,270
Title II 20-XXX-XXX-XXX055,93947,530
Title III 20-XXX-XXX-XXX010,4328,830
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX803,588512,390435,532
Other Special Projects 20-XXX-XXX-XXX78,92400
Total Federal Projects 1,055,325756,735643,162
TOTAL GRANTS AND ENTITLEMENTS 1,252,556873,140742,112
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX0715,475694,550
Additional State School Building Aid-Ch.177 40-702-510-XXX736,57500
Total Additional State School Building Aid 736,57500
TOTAL REPAYMENT OF DEBT 736,575715,475694,550
Total Expenditures 31,308,40229,634,37730,868,234
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 31,308,40229,634,37730,868,234

 

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 Budget927,014741,110551,110551,110
  Repayment of Debt0000
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve534,696638,545640,545317,545
      Adult Education Programs0000
      Maintenance Reserve250,000250,000250,000250,000
      Legal Reserve275,258328,647216,8430
      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 Cost12,21111,88712,40312,56813,033
Total Classroom Instruction7,3407,4817,3177,3927,745
Classroom-Salaries and Benefits6,9077,1577,0377,0857,436
Classroom-General Supplies and Textbooks372282219238251
Classroom-Purchased Services and Other6142616957
Total Support Services1,8281,9201,9281,9782,034
Support Services-Salaries and Benefits1,6381,6911,7151,7611,809
Total Administrative Costs1,4121,4711,4741,4851,478
Administration-Salaries and Benefits1,1581,1961,1831,1911,203
Legal Costs034313131
Total Operations and Maintenance of Plant1,2851,2651,3451,3621,397
Operations & Maintenance of Plant-Salary & Ben.657692691699724
Total Food Services Costs00000
Total Extracurricular Costs332346323335361
Total Equipment Costs8110823148
Employee Benefits as a % of Salaries2627.929.629.932.3

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
  • MRESC for natural gas purchase
  • MRESC for electric purchase
  • MRESC for tuition, transporation, home instruction services
  • MRESC for cooperative purchasing
  • NJSBAIG pool for insurance
  • Transportation Jointures with Piscataway,Greenbrook, South Plainfield,
  • Watchung Hills, MRESC & SCESC
  • Share facilites useage with Borough
  • Field use and maintenance agreement with Borough
  • Refuse collectio by Borough at no cost
  • Fuel purchase for vehicles thorugh Borough
  • Cooperative purchasing througg Educational Data Services
  • Participation in the Northern Middlesex Alliance for shared services
  • Participate in banking consortium through Northen Middlesex Alliance
  • Participate in History Grant thorugh Northern Middlesex Alliance

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy20,434,143 (A)
Estimated Net Taxable Valuation (as of 01/10/2011)499,008,346 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1004.0950 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy20,907,747 (D)
Estimated Net Taxable Valuation (as of 01/10/2011)499,008,346 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1004.1899 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy20,434,143 (G)
Estimated Equalized Valuation (as of 01/10/2011)1,651,117,355 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1001.2376 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy20,907,747 (J)
Estimated Equalized Valuation (as of 01/10/2011)1,651,117,355 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1001.2663 (L)

 

Administrative Salaries
Employee Name: Debra Zamparelli 
Job TitleCoordinator/Dir./Mgr./Supvr. Director of Curriculum 
Base Annual Salary120,420 
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 Days241 
  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: 
Allowances2,400 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount5,000 
  Description of: 
   Buyback of Sick Days at the End of Contract$75 per day upon separation 
   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: James C. Baker 
Job TitleSuperintendent 
Base Annual Salary161,375 
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 Contract06/30/2013 
  Contracted Number of Annual Work Days241 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 13 
  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: 
Allowances10,175 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount5,000 
  Description of: 
   Buyback of Sick Days at the End of Contract$100 per day upon separation 
   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 Remuneration6,207 
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash10 per year pier diem rate 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Joseph Mendicino 
Job TitleCoordinator/Dir./Mgr./Supvr. Network Manager 
Base Annual Salary118,390 
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 Days241 
  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: 
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: Michele Previte 
Job TitleBusiness Administrator 
Base Annual Salary141,450 
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 Days241 
  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: 
Allowances1,500 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other2,000 
  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: Raymond Mulvey 
Job TitleCoordinator/Dir./Mgr./Supvr. Supervisor of Bldgs & Grnds 
Base Annual Salary83,960 
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 Days245 
  Contracted Number of Annual Vacation Days 12 
  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: 
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