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User Friendly Budgets
2012-13

MIDDLESEX - CARTERET BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time3,4273,4333,433
spacing
Pupils on Roll - Special Full-Time344310310
Pupils on Roll - Special Shared-Time151313
Private School Placements404040
spacing
Pupils Sent to Other Districts-Reg Prog0322
Pupils Sent to Other Dists-Spec Ed Prog353524
Pupils in State Facilities844

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,325,000 1,825,000
Revenues from Local Sources:
Local Tax Levy 10-1210 22,801,000 22,801,000 22,801,000
Unrestricted Miscellaneous Revenues 10-1XXX 21,428 55,000 55,000
SUBTOTAL  22,822,428 22,856,000 22,856,000
Revenues from State Sources:
Extraordinary Aid 10-3131 1,035,038 487,982 0
Other State Aids 10-3XXX 19,239 500,887 0
Categorical Special Education Aid 10-3132 2,124,794 2,124,794 2,243,914
Equalization Aid 10-3176 21,787,221 22,288,108 23,566,225
Categorical Security Aid 10-3177 0 0 359,046
Categorical Transportation Aid 10-3121 0 0 101,074
SUBTOTAL  24,966,292 25,401,771 26,270,259
Revenues from Federal Sources:
IMPACT Aid 10-4100 14,466 0 0
Medicaid Reimbursement 10-4200 84,100 72,837 66,564
SUBTOTAL  98,566 975,625 66,564
Adjustment for Prior Year Encumbrances  0 567,419 0
Actual Revenues (Over)/Under Expenditures  931,795 0 0
TOTAL OPERATING BUDGET  48,819,081 51,125,815 51,017,823
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 40,562 0 0
Revenues from State Sources:
Preschool Education Aid 20-3218 736,251 643,456 696,592
Other Restricted Entitlements 20-32XX 402,536 437,930 437,930
TOTAL REVENUES FROM STATE SOURCES  1,138,787 1,081,386 1,134,522
Revenues from Federal Sources:
Title I 20-4411-4416 716,697 821,508 821,508
Title II 20-4451-4455 167,667 278,067 278,067
Title III 20-4491-4494 72,137 90,653 90,653
Title IV 20-4471-4474 4,763 0 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 917,631 1,102,233 1,102,233
Other 20-4XXX 66,821 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  1,945,716 2,292,461 2,292,461
TOTAL GRANTS AND ENTITLEMENTS  3,125,065 3,373,847 3,426,983
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 11,500 63
Revenues from Local Sources:
Local Tax Levy 40-1210 1,216,605 1,423,990 1,426,667
TOTAL REVENUES FROM LOCAL SOURCES  1,216,605 1,423,990 1,426,667
Revenues from State Sources:
Debt Service Aid Type II 40-3160 597,789 684,113 679,773
TOTAL LOCAL REPAYMENT OF DEBT  1,814,394 2,119,603 2,106,503
Actual Revenues (Over)/Under Expenditures  65,000 0 0
TOTAL REPAYMENT OF DEBT  1,879,394 2,119,603 2,106,503
TOTAL REVENUES/SOURCES  53,823,540 56,619,265 56,551,309
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  53,823,540 56,619,265 56,551,309

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX15,416,89814,989,24515,106,026
Special Education 11-2XX-100-XXX4,080,3084,219,0684,284,854
Bilingual Education 11-240-100-XXX965,2641,067,732922,428
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX5,32263,48763,487
School Sponsored Athletics 11-402-100-XXX214,144419,852350,058
Other Instructional Programs 11-4XX-100-XXX5,15500
Support Services:
Tuition 11-000-100-XXX4,232,0414,668,9294,568,185
Attendance and Social Work Services 11-000-211-XXX116,780349,978339,795
Health Services 11-000-213-XXX380,334399,504403,022
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217332,114351,330262,609
Guidance 11-000-218-XXX1,000,3541,277,5631,235,321
Child Study Teams 11-000-219-XXX1,242,0491,159,5471,046,764
Improvement of Instructional Services 11-000-221-XXX345,390456,752453,621
Educational Media Services - School Library 11-000-222-XXX357,634206,943109,369
General Administration 11-000-230-XXX971,8581,192,7331,197,640
School Administration 11-000-240-XXX2,348,7342,096,6542,091,457
Central Svcs & Admin Info Technology 11-000-25X-XXX1,172,4981,327,8421,284,902
Operation and Maintenance of Plant Services 11-000-26X-XXX4,117,6304,717,8584,417,324
Student Transportation Services 11-000-270-XXX2,115,6142,450,6032,797,054
Personal Services - Employee Benefits 11-XXX-XXX-2XX8,391,2679,458,2299,555,212
Total Support Services Expenditures 27,124,29730,114,46529,762,275
TOTAL GENERAL CURRENT EXPENSE 47,811,38850,873,84950,489,128
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X511,266169,4750
Facilities Acquisition and Construction Services 12-000-4XX-XXX434,0720425,000
TOTAL CAPITAL EXPENDITURES 945,338169,475425,000
Summer School:
Instruction 13-422-100-XXX2,5003,0003,000
Total Summer School 2,5003,0003,000
Other Special Schools:
Instruction 13-4XX-100-XXX59,85574,40088,000
Total Other Special Schools 59,85574,40088,000
Evening School for the Foreign Born - Local:
Instruction 13-631-100-XXX05,0915,091
Total Evening School for Foreign-Born - Local 05,0915,091
TOTAL SPECIAL SCHOOLS 62,35582,49196,091
Transfer of Funds to Charter Schools 10-000-100-56X007,604
OPERATING BUDGET GRAND TOTAL 48,819,08151,125,81551,017,823
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX40,56200
Preschool Education Aid:
Instruction 20-218-100-XXX514,360472,330529,641
Support Services 20-218-200-XXX221,891171,126166,951
TOTAL PRESCHOOL EDUCATION AID 736,251643,456696,592
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX11,36810,06910,069
Nonpublic Auxiliary Services 20-XXX-XXX-XXX41,68535,64835,648
Nonpublic Handicapped Services 20-XXX-XXX-XXX65,53598,35298,352
Nonpublic Nursing Services 20-XXX-XXX-XXX13,47014,38314,383
Nonpublic Technology Initiative 20-XXX-XXX-XXX09,0009,000
Other Special Projects 20-XXX-XXX-XXX270,478270,478270,478
Total State Projects 1,138,7871,081,3861,134,522
Federal Projects:
Title I 20-XXX-XXX-XXX716,697821,508821,508
Title II 20-XXX-XXX-XXX167,667278,067278,067
Title III 20-XXX-XXX-XXX72,13790,65390,653
Title IV 20-XXX-XXX-XXX4,76300
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX917,6311,102,2331,102,233
Other Special Projects 20-XXX-XXX-XXX66,82100
Total Federal Projects 1,945,7162,292,4612,292,461
TOTAL GRANTS AND ENTITLEMENTS 3,125,0653,373,8473,426,983
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,879,3942,119,6032,106,503
TOTAL REPAYMENT OF DEBT 1,879,3942,119,6032,106,503
Total Expenditures 53,823,54056,619,26556,551,309
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 53,823,54056,619,26556,551,309

 

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 Budget1,893,8921,745,9002,320,900495,900
  Repayment of Debt76,56311,563630
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0000
      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 Cost11,24411,17911,30511,89811,743
Total Classroom Instruction7,0417,0866,8497,3057,385
Classroom-Salaries and Benefits6,7756,6216,5057,0227,084
Classroom-General Supplies and Textbooks17611410488134
Classroom-Purchased Services and Other91351240196166
Total Support Services1,3191,2611,4591,4211,303
Support Services-Salaries and Benefits1,2191,1231,2821,1891,069
Total Administrative Costs1,2711,4661,4041,5141,504
Administration-Salaries and Benefits1,0291,2021,0811,1211,103
Legal Costs027284040
Total Operations and Maintenance of Plant1,3981,2351,3971,4351,346
Operations & Maintenance of Plant-Salary & Ben.597639690701653
Board Contribution to Food Services00000
Total Extracurricular Costs15569133154136
Total Equipment Costs781350450
Employee Benefits as a % of Salaries27.530.732.833.734.7

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.

 

Unusual Revenues and Appropriations
SourceAmountDescription
General Fund50,000 A/E Fees for the project
General Fund375,000 Replace Airdale HVAC units in 3 schools
Total Unusual Appropriations425,000 

 

Shared Services
  • Insurance-The district participates in the Joint Insurance Program for
  • the property, liability, workers' compensation, etc. administered by
  • NJSBAIG & ERIC North.
  • Natural Gas - The district participates with MRESC for Natural Gas Svc.
  • Electricity - The district participates with MRESC for Electricity
  • Transportation - The district participates in joint transportation for
  • Special Education students with the MRESC. The district has a ten-year
  • agreement with MRESC. The district also has an ILSA for transporting
  • students within the Borough of Carteret.
  • School Supplies - The district participates in consortium with MRESC as
  • the host district working with Educational Data Services for school
  • supplies.
  • Custodial Supplies, Maintenance Time and Materials Bids - The district
  • participates in consortium with Educational Data Services for time and
  • materials bids and custodial supplies.
  • Telecommunications - The district is a member of MRESC
  • Internet - The district has negotiated an agreement for tarriff rates
  • with Comcast for data and voice.
  • Inter Local Services Agreement with the Borough of Carteret - The
  • district has a shared services agreement with the Borough of Carteret for
  • security/police services, garbage pick-up, athletic fields, and trans-
  • portation in the amount of $772,5800.00

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy22,801,000 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)1,020,673,762 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1002.2339 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy24,226,329 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)1,020,673,762 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1002.3736 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy22,801,000 (G)
Estimated Equalized Valuation (as of 10/01/2011)2,305,452,271 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.9890 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy24,226,329 (J)
Estimated Equalized Valuation (as of 10/01/2011)2,305,452,271 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1001.0508 (L)

 

Administrative Salaries
Employee Name: Kathleen Skobo 
Job TitleDeputy Superintendent 
Base Annual Salary167,089 
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 Days261 
  Contracted Number of Annual Vacation Days 22 
  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: 
Allowances10,428 
Bonuses9,925 
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other2,242 
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  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 Ahearn 
Job TitleSuperintendent 
Base Annual Salary178,748 
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 Days261 
  Contracted Number of Annual Vacation Days 30 
  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: 
Allowances26,882 
Bonuses5,000 
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other3,278 
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  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: Nilkanth Patel 
Job TitleBusiness Administrator Board Secretary 
Base Annual Salary171,481 
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 Days261 
  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: 
Allowances4,270 
Bonuses4,000 
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other3,278 
  Retirement Plans18,500 
Contractual Post-Employment Benefits Amount15,000 
  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