>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>UNION  >>ROSELLE BORO

User Friendly Budgets
2011-2012

UNION - ROSELLE BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time2,2942,3672,317
Pupils on Roll Regular Shared-Time303637
spacing
Pupils on Roll - Special Full-Time410405457
Pupils on Roll - Special Shared-Time81920
Private School Placements473642
spacing
Pupils Sent to Contracted Preschool Prog3000
Pupils Sent to Other Districts-Reg Prog11115
Pupils Sent to Other Dists-Spec Ed Prog412629
Pupils Received300
Pupils in State Facilities11120

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 4,259,390 1,194,321
Revenues from Local Sources:
Local Tax Levy 10-1210 23,438,800 23,438,800 23,438,800
Tuition 10-1300 3,506 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 139,195 60,000 60,000
SUBTOTAL  23,581,501 23,498,800 23,498,800
Revenues from State Sources:
Extraordinary Aid 10-3131 869,640 400,000 0
Categorical Special Education Aid 10-3132 1,627,531 482,045 1,577,275
Equalization Aid 10-3176 13,499,185 20,821,278 20,229,111
Categorical Security Aid 10-3177 621,020 0 0
Categorical Transportation Aid 10-3121 247,719 0 0
SUBTOTAL  16,865,095 21,703,323 21,806,386
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 140,564 100,727 100,727
Equalization Aid - ARRA ESF 16-4520 3,642,431 0 0
Equalization Aid - ARRA GSF 17-4521 141,004 0 0
Education Jobs Fund 18-4522 0 0 789,271
SUBTOTAL  3,923,999 100,727 889,998
Adjustment for Prior Year Encumbrances  0 1,022,551 0
Actual Revenues (Over)/Under Expenditures  2,203,630 0 0
TOTAL OPERATING BUDGET  46,574,225 50,584,791 47,389,505
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 20,543 0 5,550
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 265,675 0 0
Preschool Education Aid 20-3218 0 391,824 489,780
Other Restricted Entitlements 20-32XX 390,161 428,887 406,314
TOTAL REVENUES FROM STATE SOURCES  655,836 820,711 896,094
Revenues from Federal Sources:
Title I 20-4411-4416 991,539 615,578 611,054
Title II 20-4451-4455 0 0 115,561
Title III 20-4491-4494 0 0 67,258
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,030,497 891,050 884,749
Other 20-4XXX 1,239,134 1,844,565 1,223,972
TOTAL REVENUES FROM FEDERAL SOURCES  3,261,170 3,351,193 2,902,594
TOTAL GRANTS AND ENTITLEMENTS  3,937,549 4,171,904 3,804,238
TOTAL REVENUES/SOURCES  50,511,774 54,756,695 51,193,743
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  50,511,774 54,756,695 51,193,743

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX12,330,48413,114,45812,646,879
Special Education 11-2XX-100-XXX3,665,5554,209,1843,981,263
Basic Skills/Remedial 11-230-100-XXX761,305838,267748,450
Bilingual Education 11-240-100-XXX1,152,5511,265,5561,251,544
School Sponsored Athletics 11-402-100-XXX443,523518,380475,817
Other Instructional Programs 11-4XX-100-XXX154,479198,850172,543
Before/After School Programs 11-421-XXX-XXX86,592136,786136,784
Other Supplemental/At-Risk Programs 11-424-XXX-XXX115,835120,469120,469
Community Services Programs/Operations 11-800-330-XXX011,3370
Support Services:
Tuition 11-000-100-XXX5,162,5625,548,6714,974,949
Attendance and Social Work Services 11-000-211-XXX134,204149,862149,390
Health Services 11-000-213-XXX442,090536,519538,216
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2171,022,457980,597950,626
Guidance 11-000-218-XXX875,728968,015890,259
Child Study Teams 11-000-219-XXX766,6741,050,5741,006,077
Improvement of Instructional Services 11-000-221-XXX223,471431,868345,165
Educational Media Services - School Library 11-000-222-XXX324,029480,676427,959
Instructional Staff Training Services 11-000-223-XXX97,48984,588103,442
General Administration 11-000-230-XXX1,099,761963,450767,925
School Administration 11-000-240-XXX1,765,0701,962,6042,038,432
Central Svcs & Admin Info Technology 11-000-25X-XXX930,2031,037,2221,006,185
Operation and Maintenance of Plant Services 11-000-26X-XXX3,818,3153,754,5803,751,451
Student Transportation Services 11-000-270-XXX2,187,9012,596,9661,857,666
Personal Services - Employee Benefits 11-XXX-XXX-2XX6,539,1918,121,9128,330,517
Total Support Services Expenditures 25,389,14528,668,10427,138,259
TOTAL GENERAL CURRENT EXPENSE 44,099,46949,081,39146,672,008
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X249,326133,515143,693
Facilities Acquisition and Construction Services 12-000-4XX-XXX2,171,9181,294,312458,202
TOTAL CAPITAL EXPENDITURES 2,421,2441,427,827601,895
Adult Education - Local:
Instruction 13-602-100-XXX8,40000
Support Services 13-602-200-XXX08,7368,400
Total Adult Education - Local 8,4008,7368,400
TOTAL SPECIAL SCHOOLS 8,4008,7368,400
Transfer of Funds to Charter Schools 10-000-100-56X45,11266,837107,202
OPERATING BUDGET GRAND TOTAL 46,574,22550,584,79147,389,505
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX20,54305,550
Preschool Education Aid:
Instruction 20-218-100-XXX187,675183,606338,375
Support Services 20-218-200-XXX78,000208,218151,405
TOTAL PRESCHOOL EDUCATION AID 265,675391,824489,780
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX29,62656,05247,824
Nonpublic Auxiliary Services 20-XXX-XXX-XXX159,277133,133136,770
Nonpublic Handicapped Services 20-XXX-XXX-XXX148,917153,640166,493
Nonpublic Nursing Services 20-XXX-XXX-XXX52,34166,46955,227
Other Special Projects 20-XXX-XXX-XXX019,5930
Total State Projects 655,836820,711896,094
Federal Projects:
Title I 20-XXX-XXX-XXX991,539615,578611,054
Title II 20-XXX-XXX-XXX00115,561
Title III 20-XXX-XXX-XXX0067,258
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,030,497891,050884,749
Other Special Projects 20-XXX-XXX-XXX1,239,1341,844,5651,223,972
Total Federal Projects 3,261,1703,351,1932,902,594
TOTAL GRANTS AND ENTITLEMENTS 3,937,5494,171,9043,804,238
Total Expenditures 50,511,77454,756,69551,193,743
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 50,511,77454,756,69551,193,743

 

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 Budget1,526,9191,194,3211,194,3210
  Repayment of Debt0000
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve505,850505,850505,850505,850
      Adult Education Programs72,807000
      Maintenance Reserve0000
      Legal Reserve6,362,3384,259,39000
      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 Cost12,612014,56714,70414,433
Total Classroom Instruction7,79709,1069,2029,032
Classroom-Salaries and Benefits7,37108,5558,5288,493
Classroom-General Supplies and Textbooks3420425461354
Classroom-Purchased Services and Other840127213185
Total Support Services1,66502,0822,0581,988
Support Services-Salaries and Benefits1,24901,6521,6141,517
Total Administrative Costs1,52201,7211,7481,721
Administration-Salaries and Benefits1,32001,4741,4361,484
Legal Costs00519250
Total Operations and Maintenance of Plant1,33301,4291,4661,482
Operations & Maintenance of Plant-Salary & Ben.5400516517563
Total Food Services Costs00000
Total Extracurricular Costs00227225210
Total Equipment Costs30614851
Employee Benefits as a % of Salaries35.327.433.331.132.6

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
  • 1. Educational Data Services provides shared services with 350
  • other districts for the purchase of general educational supplies,
  • materials, and equipment.
  • 2. ACES is a consortium in which our district joined for several
  • years in order to provide gas and electric power on the open market.
  • 3. Roselle Board of Education and the Borough of Roselle shares
  • the cost of gasoline, garbage removal and snow removal.
  • 4. The Roselle Board of Education contracts with UCESC for shared
  • services for Transportation and Special Education Services and
  • NonPublic Services.
  • 5. The Roselle Board of Education approved a resolution for the use of
  • the State of NJ, Dept. of Treasury, Division of purchase & property
  • (DPP)'s distribution and support services for a variety of paper products
  • and janitorial services.
  • 6. The Roselle Board of Education approved a resolution to join the
  • Edcuation Risk Insurance Consortium-North.
  • 7. The Roselle Board of Education has shared special educational
  • services with Roselle Park Board of Education.
  • 8. NJSBIG

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy23,438,800 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)781,813,635 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1002.9980 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy23,438,800 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)781,813,635 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1002.9980 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy23,438,800 (G)
Estimated Equalized Valuation (as of 10/01/2010)1,657,934,340 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1001.4137 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy23,438,800 (J)
Estimated Equalized Valuation (as of 10/01/2010)1,657,934,340 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1001.4137 (L)

 

Administrative Salaries
Employee Name: Kelvin White 
Job TitleCoordinator/Dir./Mgr./Supvr. Facilities Manager 
Base Annual Salary91,936 
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 Days250 
  Contracted Number of Annual Vacation Days 14 
  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: Kevin West 
Job TitleAssistant Superintendent Curriculum Instruction 
Base Annual Salary153,000 
Full Time Equivalents (FTE)1.0 
Shared with another district? 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract08/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days250 
  Contracted Number of Annual Vacation Days 25 
  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: Luiggi C. Campana 
Job TitleBusiness Administrator Board Secretary 
Base Annual Salary135,200 
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 Days250 
  Contracted Number of Annual Vacation Days 25 
  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