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User Friendly Budgets
2011-2012

MIDDLESEX - SOUTH RIVER BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time2,0732,0422,081
Pupils on Roll Regular Shared-Time111
spacing
Pupils on Roll - Special Full-Time259285326
Pupils on Roll - Special Shared-Time2110
Private School Placements788
spacing
Pupils Sent to Other Districts-Reg Prog111
Pupils Sent to Other Dists-Spec Ed Prog262019
Pupils Received132023
Pupils in State Facilities230

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,600,000 1,200,000
Withdrawal from Cap Res-for Local Share 10-307 0 0 72,669
Revenues from Local Sources:
Local Tax Levy 10-1210 11,908,593 12,384,937 12,632,636
Other Local Governmental Units - Unrestricted 10-12XX 0 7,105 0
Tuition 10-1300 34,640 18,000 28,000
Other Restricted Miscellaneous Revenues 10-1XXX 381,500 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 0 25,000 15,000
SUBTOTAL  12,324,733 12,435,042 12,675,636
Revenues from State Sources:
Extraordinary Aid 10-3131 223,169 0 0
Other State Aids 10-3XXX 73,603 0 0
Categorical Special Education Aid 10-3132 1,284,048 1,010,072 1,345,193
Equalization Aid 10-3176 8,032,656 10,176,307 10,100,022
Categorical Security Aid 10-3177 283,457 0 0
Categorical Transportation Aid 10-3121 247,391 0 0
SUBTOTAL  10,144,324 11,186,379 11,445,215
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 20,137 33,521 30,320
Equalization Aid - ARRA ESF 16-4520 1,812,915 0 0
Equalization Aid - ARRA GSF 17-4521 70,181 0 0
Education Jobs Fund 18-4522 0 0 413,565
SUBTOTAL  1,903,233 33,521 443,885
Actual Revenues (Over)/Under Expenditures  721,940 0 0
TOTAL OPERATING BUDGET  25,094,230 25,254,942 25,837,405
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 6,047 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 226,047 245,412 245,412
TOTAL REVENUES FROM STATE SOURCES  226,047 245,412 245,412
Revenues from Federal Sources:
Title I 20-4411-4416 587,658 442,878 442,878
Title II 20-4451-4455 0 57,706 57,706
I.D.E.A. Part B (Handicapped) 20-4420-4429 786,006 549,770 549,770
Adult Basic Education 20-4440 45,029 46,500 46,500
Other 20-4XXX 150,905 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  1,569,598 1,096,854 1,096,854
TOTAL GRANTS AND ENTITLEMENTS  1,801,692 1,342,266 1,342,266
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 1,516,832 1,578,905 1,905,846
TOTAL REVENUES FROM LOCAL SOURCES  1,516,832 1,578,905 1,905,846
Revenues from State Sources:
Debt Service Aid Type II 40-3160 521,528 440,205 423,014
TOTAL LOCAL REPAYMENT OF DEBT  2,038,360 2,019,110 2,328,860
TOTAL REPAYMENT OF DEBT  2,038,360 2,019,110 2,328,860
TOTAL REVENUES/SOURCES  28,934,282 28,616,318 29,508,531
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  28,934,282 28,616,318 29,508,531

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX7,961,3607,774,2357,832,983
Special Education 11-2XX-100-XXX1,933,6942,152,9762,296,621
Basic Skills/Remedial 11-230-100-XXX205,144110,391110,091
Bilingual Education 11-240-100-XXX305,381273,670328,935
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX66,35882,04367,197
School Sponsored Athletics 11-402-100-XXX514,855475,919443,920
Other Instructional Programs 11-4XX-100-XXX31,8922500
Support Services:
Tuition 11-000-100-XXX1,324,0931,313,4891,233,376
Attendance and Social Work Services 11-000-211-XXX23,65825,39626,396
Health Services 11-000-213-XXX271,607276,547264,391
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217392,202435,291461,854
Guidance 11-000-218-XXX568,720506,443526,367
Child Study Teams 11-000-219-XXX720,152787,950895,696
Improvement of Instructional Services 11-000-221-XXX372,087220,079175,340
Educational Media Services - School Library 11-000-222-XXX284,214242,629208,017
Instructional Staff Training Services 11-000-223-XXX36,47028,35428,774
General Administration 11-000-230-XXX476,051573,728528,722
School Administration 11-000-240-XXX1,231,7391,283,8181,283,350
Central Svcs & Admin Info Technology 11-000-25X-XXX336,856298,707362,372
Operation and Maintenance of Plant Services 11-000-26X-XXX2,489,9372,653,3022,635,339
Student Transportation Services 11-000-270-XXX1,055,3361,143,3091,118,195
Personal Services - Employee Benefits 11-XXX-XXX-2XX4,326,4394,405,1274,911,128
Food Services 11-000-310-XXX010,0000
Total Support Services Expenditures 13,909,56114,204,16914,659,317
TOTAL GENERAL CURRENT EXPENSE 24,928,24525,073,65325,739,064
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X12,1895,8400
Facilities Acquisition and Construction Services 12-000-4XX-XXX153,796175,44998,341
TOTAL CAPITAL EXPENDITURES 165,985181,28998,341
OPERATING BUDGET GRAND TOTAL 25,094,23025,254,94225,837,405
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX6,04700
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX26,89328,00028,000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX108,153184,062184,062
Nonpublic Handicapped Services 20-XXX-XXX-XXX57,65100
Nonpublic Nursing Services 20-XXX-XXX-XXX33,35033,35033,350
Total State Projects 226,047245,412245,412
Federal Projects:
Title I 20-XXX-XXX-XXX587,658442,878442,878
Title II 20-XXX-XXX-XXX057,70657,706
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX786,006549,770549,770
Adult Basic Education 20-XXX-XXX-XXX45,02946,50046,500
Other Special Projects 20-XXX-XXX-XXX150,90500
Total Federal Projects 1,569,5981,096,8541,096,854
TOTAL GRANTS AND ENTITLEMENTS 1,801,6921,342,2661,342,266
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,038,3602,019,1102,328,860
TOTAL REPAYMENT OF DEBT 2,038,3602,019,1102,328,860
Total Expenditures 28,934,28228,616,31829,508,531
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 28,934,28228,616,31829,508,531

 

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 Budget1,818,1391,292,4921,294,29694,296
  Repayment of Debt0000
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve100,81264,21172,6701
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve856,908697,21600
      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 Cost9,1809,1379,6509,6909,710
Total Classroom Instruction5,3255,8675,6635,6795,770
Classroom-Salaries and Benefits5,1345,6555,4605,4765,599
Classroom-General Supplies and Textbooks142165151150121
Classroom-Purchased Services and Other4848525350
Total Support Services1,3871,4531,3671,3471,351
Support Services-Salaries and Benefits1,1381,2331,1471,1571,122
Total Administrative Costs1,0971,1301,1381,1531,150
Administration-Salaries and Benefits9971,0271,0051,0151,018
Legal Costs013191917
Total Operations and Maintenance of Plant1,0681,1721,2111,2121,176
Operations & Maintenance of Plant-Salary & Ben.254332316325329
Total Food Services Costs00440
Total Extracurricular Costs304314267294264
Total Equipment Costs115030
Employee Benefits as a % of Salaries26.728.929.729.932.7

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
  • MIDDLESEX REGIONAL SERVICES COMMISSION FOR SUPPLIES, NATURAL GAS
  • NORTHERN ALLIANCE FOR SUPPLIES , PROFESIONAL DEVELOPMENT
  • ACT TELECOMMUNICATIONS
  • BORO OF SOUTH RIVER ELECTRICITY CONSORTIUM, GASOLINE AND SNOW AND ICE
  • REMOVAL
  • SAYREVILLE BOE; SHARED VISUALLY IMPAIRED TEACHER
  • NJSBAIG; BUILDING CASUALTY AND WORKMANS COMPNSATION

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy12,632,636 (A)
Estimated Net Taxable Valuation (as of 01/15/2011)422,765,085 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1002.9881 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy14,538,482 (D)
Estimated Net Taxable Valuation (as of 01/15/2011)422,765,085 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1003.4389 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy12,632,636 (G)
Estimated Equalized Valuation (as of 01/15/2011)1,562,684,086 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.8084 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy14,538,482 (J)
Estimated Equalized Valuation (as of 01/15/2011)1,562,684,086 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.9304 (L)

 

Administrative Salaries
Employee Name: CATHY MILLER 
Job TitleAssistant Superintendent 
Base Annual Salary115,300 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract 
  Ending Date of Contract 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 17 
  Contracted Number of Annual Sick Days 10 
  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: 
Allowances5,082 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other345 
  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: EDWARD BIERNACKI 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary90,335 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract 
  Ending Date of Contract 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 18 
  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: 
Allowances40 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,505 
  Retirement Plans
Contractual Post-Employment Benefits Amount1,817 
  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: KENNETH KOKOSZKA 
Job TitleBusiness Administrator 
Base Annual Salary139,300 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract 
  Ending Date of Contract 
  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
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances4,082 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other2,915 
  Retirement Plans
Contractual Post-Employment Benefits Amount11,058 
  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: MICHAEL PFISTER 
Job TitleSuperintendent 
Base Annual Salary168,300 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract 
  Ending Date of Contract 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 18 
  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: 
Allowances5,082 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other2,805 
  Retirement Plans
Contractual Post-Employment Benefits Amount17,504 
  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