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User Friendly Budgets
2012-13

ESSEX - ROSELAND BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time443431436
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Pupils on Roll - Special Full-Time555449
Private School Placements411
spacing
Pupils Sent to Other Dists-Spec Ed Prog142
Pupils Received1300

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 0 118,966
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 0 0 75,000
Revenues from Local Sources:
Local Tax Levy 10-1210 6,597,416 6,729,364 6,863,951
Unrestricted Miscellaneous Revenues 10-1XXX 127,818 108,500 91,000
SUBTOTAL  6,725,234 6,837,864 6,954,951
Revenues from State Sources:
Extraordinary Aid 10-3131 76,594 60,000 0
Categorical Special Education Aid 10-3132 63,368 214,113 240,510
Categorical Security Aid 10-3177 0 0 6,923
Categorical Transportation Aid 10-3121 0 0 20,609
SUBTOTAL  139,962 274,113 268,042
Revenues from Federal Sources:
SUBTOTAL  0 14,575 0
Adjustment for Prior Year Encumbrances  0 126,593 0
Actual Revenues (Over)/Under Expenditures  -141,156 0 0
TOTAL OPERATING BUDGET  6,724,040 7,253,145 7,416,959
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 8,435 0 0
Revenues from Federal Sources:
Title II 20-4451-4455 0 6,952 6,952
I.D.E.A. Part B (Handicapped) 20-4420-4429 99,696 100,744 100,744
TOTAL REVENUES FROM FEDERAL SOURCES  99,696 107,696 107,696
TOTAL GRANTS AND ENTITLEMENTS  108,131 107,696 107,696
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 802,127 805,218 810,619
TOTAL REVENUES FROM LOCAL SOURCES  802,127 805,218 810,619
Revenues from State Sources:
Debt Service Aid Type II 40-3160 33,890 32,625 32,512
TOTAL LOCAL REPAYMENT OF DEBT  836,017 837,843 843,131
Actual Revenues (Over)/Under Expenditures  1 0 0
TOTAL REPAYMENT OF DEBT  836,018 837,843 843,131
TOTAL REVENUES/SOURCES  7,668,189 8,198,684 8,367,786
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  7,668,189 8,198,684 8,367,786

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,394,3512,381,1692,535,683
Special Education 11-2XX-100-XXX553,328688,996642,649
Basic Skills/Remedial 11-230-100-XXX143,685157,407170,879
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX11,7348,11810,500
Other Instructional Programs 11-4XX-100-XXX16,69618,2900
Support Services:
Tuition 11-000-100-XXX185,489154,06599,055
Attendance and Social Work Services 11-000-211-XXX1,5001,5001,500
Health Services 11-000-213-XXX61,44764,71562,160
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217284,010339,783345,954
Guidance 11-000-218-XXX035,00055,410
Child Study Teams 11-000-219-XXX245,078266,919263,903
Improvement of Instructional Services 11-000-221-XXX5,6835,00035,000
Educational Media Services - School Library 11-000-222-XXX125,507174,081220,179
Instructional Staff Training Services 11-000-223-XXX030,3730
General Administration 11-000-230-XXX245,580251,108236,487
School Administration 11-000-240-XXX184,447189,277192,820
Central Svcs & Admin Info Technology 11-000-25X-XXX177,483191,156180,229
Operation and Maintenance of Plant Services 11-000-26X-XXX558,754601,410592,260
Student Transportation Services 11-000-270-XXX323,439315,454360,630
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,138,7761,277,6381,178,436
Food Services 11-000-310-XXX05000
Total Support Services Expenditures 3,537,1933,897,9793,824,023
TOTAL GENERAL CURRENT EXPENSE 6,656,9877,151,9597,183,734
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X8,63670,3530
Facilities Acquisition and Construction Services 12-000-4XX-XXX31,0310201,225
TOTAL CAPITAL EXPENDITURES 39,66770,353201,225
Summer School:
Instruction 13-422-100-XXX27,38630,83332,000
Total Summer School 27,38630,83332,000
TOTAL SPECIAL SCHOOLS 27,38630,83332,000
OPERATING BUDGET GRAND TOTAL 6,724,0407,253,1457,416,959
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX8,43500
Federal Projects:
Title II 20-XXX-XXX-XXX06,9526,952
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX99,696100,744100,744
Total Federal Projects 99,696107,696107,696
TOTAL GRANTS AND ENTITLEMENTS 108,131107,696107,696
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX836,018837,843843,131
TOTAL REPAYMENT OF DEBT 836,018837,843843,131
Total Expenditures 7,668,1898,198,6848,367,786
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 7,668,1898,198,6848,367,786

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/10
Audited
Balance
6/30/11
Estimated
Balance
6/30/12
Estimated
Balance
6/30/13
Unassigned:
  General Operating Budget419,042266,594250,000250,000
  Repayment of Debt1000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve27,755177,811244,405169,405
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0118,966118,9660
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2009-10
Actual
2010-11
Actual
2011-12
Original
Budget
2011-12
Revised
Budget
2012-13
Proposed
Budget
Total Budgetary Comparative Per Pupil Cost12,73212,13912,18613,77813,864
Total Classroom Instruction8,3777,7267,6748,5458,621
Classroom-Salaries and Benefits8,1107,5327,5798,3438,391
Classroom-General Supplies and Textbooks19714258135228
Classroom-Purchased Services and Other705337662
Total Support Services1,7301,6961,8382,2262,339
Support Services-Salaries and Benefits1,2321,2721,2831,5081,518
Total Administrative Costs1,4261,4551,4261,5921,516
Administration-Salaries and Benefits1,2491,2121,1981,3041,269
Legal Costs033554141
Total Operations and Maintenance of Plant1,1851,2241,2111,3801,349
Operations & Maintenance of Plant-Salary & Ben.557574585631626
Board Contribution to Food Services00010
Total Extracurricular Costs023201722
Total Equipment Costs1717151450
Employee Benefits as a % of Salaries3126.729.328.525.7

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2012 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 2011-12 revised appropriations and 2012-13 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
  • The district is a member of or participates in the following:
  • a. Alliance for Competitive Energy Services
  • b. Sussex County Regional Transportation Coop
  • c. Educational Data Services
  • d. Middlesex Regional Educational Services Commission purchasing group
  • e Shared services agreement with No. Caldwell BOE for technology service
  • f. Morris-Essex Workers Comp joint insurance fund
  • g. West Essex Public School Consortium for professional development
  • h. NJSBIG joint insurance fund for property and liability insurance
  • i. Shared sevices with municipality for recration ficilities, waste
  • disposal, and snow removal.

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,796,658 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)1,806,065,920 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1000.3763 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy7,604,576 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)1,806,065,920 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1000.4211 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,796,658 (G)
Estimated Equalized Valuation (as of 10/01/2011)1,967,664,784 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.3454 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy7,604,576 (J)
Estimated Equalized Valuation (as of 10/01/2011)1,967,664,784 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.3865 (L)

 

Administrative Salaries
Employee Name: Doreen Schwarz 
Job TitlePrincipal 
Base Annual Salary116,150 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days220 
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days 11 
  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, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount11,840 
  Description of: 
   Buyback of Sick Days at the End of Contract$11,840 maximum at $64 per day 
   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: Jeffery Rutzky 
Job TitleSuperintendent 
Base Annual Salary139,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract12/01/2010 
  Ending Date of Contract06/30/2015 
  Contracted Number of Annual Work Days260 
  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: 
Allowances4,700 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  Description of: 
   Buyback of Sick Days at the End of Contract$15,000 maximum at 1/260th per day 
   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: Joseph Bellino 
Job TitleBusiness Administrator Board Secretary 
Base Annual Salary70,000 
Full Time Equivalents (FTE)0.6 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract08/01/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days156 
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days
  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 ContractInterim without benefits 
   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: Leonora DeVita 
Job TitleCoordinator/Dir./Mgr./Supvr. LDTC 
Base Annual Salary106,820 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract09/01/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days200 
  Contracted Number of Annual Vacation Days
  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, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount11,840 
  Description of: 
   Buyback of Sick Days at the End of Contract$11,840 maximum at $64 per day 
   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 CashUpon retirement 
   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