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User Friendly Budgets
2011-2012

UNION - ROSELLE PARK BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time1,7281,7211,722
Pupils on Roll Regular Shared-Time182020
spacing
Pupils on Roll - Special Full-Time232238235
Pupils on Roll - Special Shared-Time171510
Private School Placements222
spacing
Pupils Sent to Other Districts-Reg Prog111
Pupils Sent to Other Dists-Spec Ed Prog888
Pupils Received245135
Pupils in State Facilities121

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 360,499 71,739
Revenues from Local Sources:
Local Tax Levy 10-1210 17,003,024 17,505,170 17,505,170
Tuition 10-1300 339,869 342,958 494,217
Other Restricted Miscellaneous Revenues 10-1XXX 0 117,644 117,644
Unrestricted Miscellaneous Revenues 10-1XXX 86,658 42,570 15,373
SUBTOTAL  17,429,551 18,008,342 18,132,404
Revenues from State Sources:
Extraordinary Aid 10-3131 93,787 50,000 50,000
Categorical Special Education Aid 10-3132 1,090,175 115,649 1,074,712
Equalization Aid 10-3176 7,386,270 9,148,164 8,470,910
Categorical Security Aid 10-3177 197,144 0 0
Categorical Transportation Aid 10-3121 63,075 0 0
SUBTOTAL  8,830,451 9,313,813 9,595,622
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 26,758 24,341 25,441
Equalization Aid - ARRA ESF 16-4520 1,603,711 0 0
Equalization Aid - ARRA GSF 17-4521 62,082 0 0
Education Jobs Fund 18-4522 0 0 353,652
SUBTOTAL  1,692,551 24,341 379,093
Adjustment for Prior Year Encumbrances  0 1,051,797 0
Actual Revenues (Over)/Under Expenditures  179,438 0 0
TOTAL OPERATING BUDGET  28,131,991 28,758,792 28,178,858
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 11,993 19,161 0
Revenues from Federal Sources:
Title I 20-4411-4416 300,884 312,462 265,169
Title II 20-4451-4455 0 55,305 46,400
Title III 20-4491-4494 0 54,112 45,996
I.D.E.A. Part B (Handicapped) 20-4420-4429 437,898 460,931 460,931
Other 20-4XXX 573,723 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  1,312,505 882,810 818,496
TOTAL GRANTS AND ENTITLEMENTS  1,324,498 901,971 818,496
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 2 2
Revenues from Local Sources:
Local Tax Levy 40-1210 690,530 697,676 693,999
TOTAL REVENUES FROM LOCAL SOURCES  690,530 697,676 693,999
Revenues from State Sources:
Debt Service Aid Type II 40-3160 810 679 670
TOTAL LOCAL REPAYMENT OF DEBT  691,340 698,357 694,671
TOTAL REPAYMENT OF DEBT  691,340 698,357 694,671
TOTAL REVENUES/SOURCES  30,147,829 30,359,120 29,692,025
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  30,147,829 30,359,120 29,692,025

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX8,827,4678,310,6058,647,870
Special Education 11-2XX-100-XXX2,243,1312,311,0392,541,324
Basic Skills/Remedial 11-230-100-XXX453,839314,007295,606
Bilingual Education 11-240-100-XXX501,844471,903490,600
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX154,582122,878134,000
School Sponsored Athletics 11-402-100-XXX334,776415,562387,993
Community Services Programs/Operations 11-800-330-XXX52,906158,518158,238
Support Services:
Tuition 11-000-100-XXX821,9191,334,8551,154,307
Attendance and Social Work Services 11-000-211-XXX32,84518,19018,940
Health Services 11-000-213-XXX359,159339,035348,108
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217639,877499,794519,168
Guidance 11-000-218-XXX854,452772,483794,427
Child Study Teams 11-000-219-XXX845,974568,249534,734
Improvement of Instructional Services 11-000-221-XXX135,577174,271150,055
Educational Media Services - School Library 11-000-222-XXX488,380359,785326,578
Instructional Staff Training Services 11-000-223-XXX97,87861,98560,850
General Administration 11-000-230-XXX704,284649,127644,045
School Administration 11-000-240-XXX1,696,2851,312,5341,362,673
Central Svcs & Admin Info Technology 11-000-25X-XXX492,270484,251421,948
Operation and Maintenance of Plant Services 11-000-26X-XXX2,939,3942,817,9892,387,059
Student Transportation Services 11-000-270-XXX366,144424,112334,000
Personal Services - Employee Benefits 11-XXX-XXX-2XX5,064,0086,790,8556,436,628
Total Support Services Expenditures 15,538,44616,607,51515,493,520
TOTAL GENERAL CURRENT EXPENSE 28,106,99128,712,02728,149,151
CAPITAL EXPENDITURES
Facilities Acquisition and Construction Services 12-000-4XX-XXX25,00046,76529,707
TOTAL CAPITAL EXPENDITURES 25,00046,76529,707
OPERATING BUDGET GRAND TOTAL 28,131,99128,758,79228,178,858
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX11,99319,1610
Federal Projects:
Title I 20-XXX-XXX-XXX300,884312,462265,169
Title II 20-XXX-XXX-XXX055,30546,400
Title III 20-XXX-XXX-XXX054,11245,996
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX437,898460,931460,931
Other Special Projects 20-XXX-XXX-XXX573,72300
Total Federal Projects 1,312,505882,810818,496
TOTAL GRANTS AND ENTITLEMENTS 1,324,498901,971818,496
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX691,340698,357694,671
TOTAL REPAYMENT OF DEBT 691,340698,357694,671
Total Expenditures 30,147,82930,359,12029,692,025
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 30,147,82930,359,12029,692,025

 

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 Budget657,803640,705280,206280,206
  Repayment of Debt4420
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve100100100100
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve260,499332,238332,238260,499
      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 Cost12,86312,71113,11613,64413,527
Total Classroom Instruction7,3157,5997,7727,9708,204
Classroom-Salaries and Benefits6,8607,2767,5007,6878,039
Classroom-General Supplies and Textbooks2861488812954
Classroom-Purchased Services and Other169175184154111
Total Support Services2,1112,1711,8591,9211,864
Support Services-Salaries and Benefits1,9942,0381,7461,7751,766
Total Administrative Costs1,5811,7651,5271,6081,583
Administration-Salaries and Benefits1,3661,4581,2881,2961,324
Legal Costs074334743
Total Operations and Maintenance of Plant1,5281,6391,5251,6591,410
Operations & Maintenance of Plant-Salary & Ben.706761785813750
Total Food Services Costs00000
Total Extracurricular Costs294298317356340
Total Equipment Costs00000
Employee Benefits as a % of Salaries23.927.3384036

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
  • A.C.E.S. Program for Natural Gas
  • A.C.E.S. program for Electric
  • Ed Data School Purchasing Co-Op
  • Transportation Services through Morris Union Jointure Commission
  • Transportation Services through Union Count Ed Services Commission
  • Bus Maintenance with Morris Union Jointure Commission
  • Gasoline purchased with the Municpality
  • E-Rate Funding
  • Shared use of town recreation building for Academy Program
  • Operate town recreation building after school hours for a fee
  • Middlesex Regional Educational Services Commission Coop Pricing

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy17,505,170 (A)
Estimated Net Taxable Valuation (as of 02/01/2011)287,805,187 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1006.0823 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy18,200,732 (D)
Estimated Net Taxable Valuation (as of 02/01/2011)287,805,187 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1006.3240 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy17,505,170 (G)
Estimated Equalized Valuation (as of 10/01/2010)1,227,788,436 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1001.4257 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy18,200,732 (J)
Estimated Equalized Valuation (as of 10/01/2010)1,227,788,436 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1001.4824 (L)

 

Administrative Salaries
Employee Name: Patrick Spagnoletti 
Job TitleSuperintendent 
Base Annual Salary170,225 
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 Contract06/30/2015 
  Contracted Number of Annual Work Days234 
  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: 
Allowances3,500 
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: Susan Guercio 
Job TitleBusiness Administrator 
Base Annual Salary140,710 
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 Days234 
  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: 
Allowances1,600 
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