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User Friendly Budgets
2012-13

MIDDLESEX - DUNELLEN BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time1,0491,0981,103
spacing
Pupils on Roll - Special Full-Time756464
Pupils on Roll - Special Shared-Time011
Private School Placements889
spacing
Pupils Sent to Other Districts-Reg Prog100
Pupils Sent to Other Dists-Spec Ed Prog91414
Pupils Received111
Pupils in State Facilities320

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 70,229 316,658
Withdrawal from Maint. Reserve 10-310 0 80,000 0
Revenues from Local Sources:
Local Tax Levy 10-1210 8,543,395 8,754,123 8,929,205
Tuition 10-1300 58,656 46,000 18,000
Other Restricted Miscellaneous Revenues 10-1XXX 18,742 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 5,301 10,000 38,000
SUBTOTAL  8,626,094 8,810,123 8,985,205
Revenues from State Sources:
Extraordinary Aid 10-3131 127,523 0 0
Other State Aids 10-3XXX 13,622 0 0
Categorical Special Education Aid 10-3132 645,846 645,846 692,970
Equalization Aid 10-3176 4,036,904 4,174,870 4,492,397
Categorical Security Aid 10-3177 0 0 54,541
Categorical Transportation Aid 10-3121 0 0 16,258
SUBTOTAL  4,823,895 4,820,716 5,256,166
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 12,327 7,319 9,410
SUBTOTAL  12,327 190,921 9,410
Adjustment for Prior Year Encumbrances  0 111,600 0
Actual Revenues (Over)/Under Expenditures  -50,594 0 0
TOTAL OPERATING BUDGET  13,411,722 14,083,589 14,567,439
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 38,331 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 8,215 0 0
TOTAL REVENUES FROM STATE SOURCES  8,215 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 245,260 238,013 190,410
Title II 20-4451-4455 38,611 34,935 27,948
Title III 20-4491-4494 25,219 12,372 9,898
Title IV 20-4471-4474 573 0 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 332,409 225,428 180,342
TOTAL REVENUES FROM FEDERAL SOURCES  642,072 510,748 408,598
TOTAL GRANTS AND ENTITLEMENTS  688,618 510,748 408,598
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1 0
Revenues from Local Sources:
Local Tax Levy 40-1210 1,044,100 1,075,619 1,052,514
TOTAL REVENUES FROM LOCAL SOURCES  1,044,100 1,075,619 1,052,514
Revenues from State Sources:
Debt Service Aid Type II 40-3160 209,143 204,698 198,552
TOTAL LOCAL REPAYMENT OF DEBT  1,253,243 1,280,318 1,251,066
TOTAL REPAYMENT OF DEBT  1,253,243 1,280,318 1,251,066
TOTAL REVENUES/SOURCES  15,353,583 15,874,655 16,227,103
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  15,353,583 15,874,655 16,227,103

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX4,368,3764,373,0054,664,102
Special Education 11-2XX-100-XXX910,058994,7511,101,731
Basic Skills/Remedial 11-230-100-XXX95,82868,95947,629
Bilingual Education 11-240-100-XXX104,485103,889107,466
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX99,496103,89498,367
School Sponsored Athletics 11-402-100-XXX177,956220,232269,555
Support Services:
Tuition 11-000-100-XXX1,040,4961,233,8141,165,568
Attendance and Social Work Services 11-000-211-XXX228,444237,308241,772
Health Services 11-000-213-XXX158,256151,585116,683
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217212,198228,212227,193
Guidance 11-000-218-XXX250,851254,725262,310
Child Study Teams 11-000-219-XXX249,116269,494270,595
Improvement of Instructional Services 11-000-221-XXX38,60946,43064,856
Educational Media Services - School Library 11-000-222-XXX138,437140,907147,837
Instructional Staff Training Services 11-000-223-XXX01,5001,500
General Administration 11-000-230-XXX378,169437,238412,855
School Administration 11-000-240-XXX697,584810,578816,440
Central Svcs & Admin Info Technology 11-000-25X-XXX270,712321,818314,104
Operation and Maintenance of Plant Services 11-000-26X-XXX1,279,8711,316,3711,353,983
Student Transportation Services 11-000-270-XXX459,206493,038463,374
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,196,4092,224,4032,361,335
Total Support Services Expenditures 7,598,3588,167,4218,220,405
TOTAL GENERAL CURRENT EXPENSE 13,354,55714,047,09114,509,255
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X003,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX50,05629,11039,951
TOTAL CAPITAL EXPENDITURES 50,05629,11042,951
Transfer of Funds to Charter Schools 10-000-100-56X7,1097,38815,233
OPERATING BUDGET GRAND TOTAL 13,411,72214,083,58914,567,439
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX38,33100
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX1,53500
Nonpublic Handicapped Services 20-XXX-XXX-XXX4,86200
Nonpublic Nursing Services 20-XXX-XXX-XXX1,81800
Total State Projects 8,21500
Federal Projects:
Title I 20-XXX-XXX-XXX245,260238,013190,410
Title II 20-XXX-XXX-XXX38,61134,93527,948
Title III 20-XXX-XXX-XXX25,21912,3729,898
Title IV 20-XXX-XXX-XXX57300
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX332,409225,428180,342
Total Federal Projects 642,072510,748408,598
TOTAL GRANTS AND ENTITLEMENTS 688,618510,748408,598
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,253,2431,280,3181,251,066
TOTAL REPAYMENT OF DEBT 1,253,2431,280,3181,251,066
Total Expenditures 15,353,58315,874,65516,227,103
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 15,353,58315,874,65516,227,103

 

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 Budget459,014462,415547,345276,822
  Repayment of Debt1100
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1111
      Adult Education Programs0000
      Maintenance Reserve250,000232,315152,315152,315
      Legal Reserve30,42263,32846,1350
      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 Cost10,82710,68610,93110,60711,051
Total Classroom Instruction6,4236,2946,3226,0496,460
Classroom-Salaries and Benefits6,2326,0826,1525,8806,252
Classroom-General Supplies and Textbooks180198157155196
Classroom-Purchased Services and Other1114131312
Total Support Services1,4321,3981,4581,3971,395
Support Services-Salaries and Benefits1,1681,1121,1531,0991,142
Total Administrative Costs1,5001,4941,5921,6451,614
Administration-Salaries and Benefits1,3071,2591,3171,3511,313
Legal Costs035212626
Total Operations and Maintenance of Plant1,1401,1891,2071,1771,206
Operations & Maintenance of Plant-Salary & Ben.157158213203201
Board Contribution to Food Services00000
Total Extracurricular Costs330308349337373
Total Equipment Costs60003
Employee Benefits as a % of Salaries25.228.729.827.828.3

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
  • 1) Transportation thru Middlesex Regional ESC, Somerset County ESC, &
  • jointures with South Plainfield, Middlesex, & Piscataway.
  • 2) Utilize MRESC special education schools as much as possible -10 out
  • of 21 out of district placements.
  • 3) Use of County-wide bidding for many types of supplies (e.g. teaching
  • supplies; athletics; paper) thru the Educational Data Services.
  • 4) MRESC natural gas & electric bids - consortium of many school
  • districts for energy services.
  • 5) Use of e-rate for telephone and Internet services for a 50% savings.
  • 6) ERIC North (thru NJSBAIG) used for most of the district's insurances
  • (general liability; property;workers' comp, etc).
  • 7) Share athletic facilties with the Borough of Dunellen.
  • 8) Share field house/senior center with the Borough.
  • 9)Shared custodial and IT services with the Borough as needed.
  • 10) After school program with Piscataway School District.
  • 11) Belong to A.C.T. for telephone services.
  • 12) Purchase of diesel fuel thru Piscataway School District.
  • 13) Member of Public Employer Trust for medical & dental.
  • 14) Use of either state contract or MRESC contract for tech purchases.
  • 15) Northern Middlesex Alliance - consortium of 7 schools for shared
  • services (transportation;special ed; copier supplies).

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy8,841,664 (A)
Estimated Net Taxable Valuation (as of 01/15/2012)145,052,237 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1006.0955 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy9,905,730 (D)
Estimated Net Taxable Valuation (as of 01/15/2012)145,052,237 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1006.8291 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy8,841,664 (G)
Estimated Equalized Valuation (as of 10/01/2011)595,385,821 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1001.4850 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy9,905,730 (J)
Estimated Equalized Valuation (as of 10/01/2011)595,385,821 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1001.6637 (L)

 

Administrative Salaries
Employee Name: Pio Pennisi 
Job TitleSuperintendent 
Base Annual Salary171,443 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract02/16/2010 
  Ending Date of Contract06/30/2014 
  Contracted Number of Annual Work Days240 
  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 Days125 
  Description of Other Contracted Non-working DaysWeekends; holidays. 
Benefits: 
Allowances3,771 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other6,482 
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract$100 per accumulated day. 
   Buyback of Vacation Days at the End of Contract50 days max @ per diem; 714 is current 
   Buyback of Personal Days at the End of ContractThis benefit not included in contract. 
   Other Contractual Post-Employment BenefitsThis benefit not included in contract. This benefit not included in contract. This benefit not included in contract. 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in CashThis benefit not included in contract. 
   Annual Option to Buy Back Vacation Time in CashThis benefit not included in contract. 
   Annual Option to Buy Back Personal Time in CashThis benefit not included in contract. 
   All Other In-Kind or Other Remuneration 
Additional CommentsNone. None. None. None. None. 
Employee Name: Vincent Olivo 
Job TitleBusiness Administrator 
Base Annual Salary137,224 
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 Days240 
  Contracted Number of Annual Vacation Days 24 
  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 Days125 
  Description of Other Contracted Non-working DaysWeekends; holidays. 
Benefits: 
Allowances1,290 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other6,311 
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract$100/accumulated day; (max. = $12K) 
   Buyback of Vacation Days at the End of ContractThis benefit not included in contract. 
   Buyback of Personal Days at the End of ContractThis benefit not included in contract. 
   Other Contractual Post-Employment BenefitsThis benefit not included in contract. This benefit not included in contract. This benefit not included in contract. 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in CashThis benefit not included in contract. 
   Annual Option to Buy Back Vacation Time in CashThis benefit not included in contract. 
   Annual Option to Buy Back Personal Time in CashThis benefit not included in contract. 
   All Other In-Kind or Other Remuneration 
Additional CommentsNone. None. None. None. None.