>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>MIDDLESEX  >>METUCHEN BORO

User Friendly Budgets
2012-13

MIDDLESEX - METUCHEN BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time1,8271,8201,853
Pupils on Roll Regular Shared-Time100
spacing
Pupils on Roll - Special Full-Time276291305
Pupils on Roll - Special Shared-Time310
Private School Placements202926
spacing
Pupils Sent to Other Dists-Spec Ed Prog13912
Pupils Received192021
Pupils in State Facilities202

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 600,000 357,706
Revenues from Local Sources:
Local Tax Levy 10-1210 29,272,156 29,819,545 30,367,802
Tuition 10-1300 148,658 0 116,529
Transportation Fees from Individuals 10-1410 0 102,000 110,000
Unrestricted Miscellaneous Revenues 10-1XXX 95,386 135,414 10,000
SUBTOTAL  29,516,200 30,056,959 30,604,331
Revenues from State Sources:
Extraordinary Aid 10-3131 198,032 0 0
Other State Aids 10-3XXX 11,134 0 0
Categorical Special Education Aid 10-3132 176,037 483,487 926,289
Categorical Security Aid 10-3177 0 0 32,072
Categorical Transportation Aid 10-3121 0 0 50,906
SUBTOTAL  385,203 483,487 1,009,267
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 13,370 18,471
SUBTOTAL  0 70,089 18,471
Adjustment for Prior Year Encumbrances  0 214,674 0
Actual Revenues (Over)/Under Expenditures  -645,609 0 0
TOTAL OPERATING BUDGET  29,255,794 31,425,209 31,989,775
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 354,883 392,212 392,212
TOTAL REVENUES FROM STATE SOURCES  354,883 392,212 392,212
Revenues from Federal Sources:
Title I 20-4411-4416 49,187 43,146 43,146
Title II 20-4451-4455 56,106 47,262 47,262
Title IV 20-4471-4474 0 7,018 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 913,421 491,564 491,564
TOTAL REVENUES FROM FEDERAL SOURCES  1,018,714 588,990 581,972
TOTAL GRANTS AND ENTITLEMENTS  1,373,597 981,202 974,184
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 4,608 0
Revenues from Local Sources:
Local Tax Levy 40-1210 2,449,459 2,455,048 2,453,395
TOTAL REVENUES FROM LOCAL SOURCES  2,449,459 2,455,048 2,453,395
Revenues from State Sources:
Debt Service Aid Type II 40-3160 262,381 263,356 263,170
TOTAL LOCAL REPAYMENT OF DEBT  2,711,840 2,723,012 2,716,565
TOTAL REPAYMENT OF DEBT  2,711,840 2,723,012 2,716,565
TOTAL REVENUES/SOURCES  33,341,231 35,129,423 35,680,524
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  33,341,231 35,129,423 35,680,524

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX10,380,21610,839,92110,786,682
Special Education 11-2XX-100-XXX1,930,0221,993,8172,257,386
Basic Skills/Remedial 11-230-100-XXX485,971556,660349,986
Bilingual Education 11-240-100-XXX21,31434,58333,761
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX108,250114,750167,294
School Sponsored Athletics 11-402-100-XXX428,891440,865490,199
Other Instructional Programs 11-4XX-100-XXX03,0003,000
Support Services:
Tuition 11-000-100-XXX2,060,8712,285,7672,346,545
Health Services 11-000-213-XXX339,118605,208585,666
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217380,738185,541174,618
Guidance 11-000-218-XXX564,357572,525657,588
Child Study Teams 11-000-219-XXX815,412782,484808,377
Improvement of Instructional Services 11-000-221-XXX729,850758,280763,442
Educational Media Services - School Library 11-000-222-XXX236,122305,377334,737
General Administration 11-000-230-XXX552,171638,662556,587
School Administration 11-000-240-XXX1,173,4201,199,5461,300,291
Central Svcs & Admin Info Technology 11-000-25X-XXX318,714321,124324,062
Operation and Maintenance of Plant Services 11-000-26X-XXX2,309,3432,693,0032,511,346
Student Transportation Services 11-000-270-XXX1,460,7901,493,9251,494,635
Personal Services - Employee Benefits 11-XXX-XXX-2XX4,831,8575,506,7335,780,999
Total Support Services Expenditures 15,772,76317,348,17517,638,893
TOTAL GENERAL CURRENT EXPENSE 29,127,42731,331,77131,727,201
CAPITAL EXPENDITURES
Facilities Acquisition and Construction Services 12-000-4XX-XXX128,36773,094250,314
TOTAL CAPITAL EXPENDITURES 128,36773,094250,314
Transfer of Funds to Charter Schools 10-000-100-56X020,34412,260
OPERATING BUDGET GRAND TOTAL 29,255,79431,425,20931,989,775
SPECIAL GRANTS AND ENTITLEMENTS
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX82,30490,22990,229
Nonpublic Auxiliary Services 20-XXX-XXX-XXX59,90860,41160,411
Nonpublic Handicapped Services 20-XXX-XXX-XXX115,148134,572134,572
Nonpublic Nursing Services 20-XXX-XXX-XXX97,523107,000107,000
Total State Projects 354,883392,212392,212
Federal Projects:
Title I 20-XXX-XXX-XXX49,18743,14643,146
Title II 20-XXX-XXX-XXX56,10647,26247,262
Title IV 20-XXX-XXX-XXX07,0180
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX913,421491,564491,564
Total Federal Projects 1,018,714588,990581,972
TOTAL GRANTS AND ENTITLEMENTS 1,373,597981,202974,184
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,711,8402,723,0122,716,565
TOTAL REPAYMENT OF DEBT 2,711,8402,723,0122,716,565
Total Expenditures 33,341,23135,129,42335,680,524
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 33,341,23135,129,42335,680,524

 

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 Budget1,473,0321,394,281614,281614,281
  Repayment of Debt4,6084,60800
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve67,193367,193667,193667,193
      Adult Education Programs0000
      Maintenance Reserve00200,000200,000
      Legal Reserve0357,706357,7060
      Tuition Reserve0000
      Current Expense Emergency Reserve20,00020,000100,000100,000
  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 Cost12,74512,59912,86213,04912,928
Total Classroom Instruction7,8497,8837,9177,9817,878
Classroom-Salaries and Benefits7,4697,5017,5397,5247,486
Classroom-General Supplies and Textbooks268256263370342
Classroom-Purchased Services and Other1121261158750
Total Support Services1,8941,8621,8341,8801,919
Support Services-Salaries and Benefits1,6781,6841,6371,6711,712
Total Administrative Costs1,1721,2161,2011,2321,232
Administration-Salaries and Benefits9531,0029579731,001
Legal Costs036414340
Total Operations and Maintenance of Plant1,4281,2881,3951,4391,332
Operations & Maintenance of Plant-Salary & Ben.778719760759758
Board Contribution to Food Services00000
Total Extracurricular Costs372318316318368
Total Equipment Costs00000
Employee Benefits as a % of Salaries24.926.627.827.528.3

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
  • We have many formal and informal shared service agreements. Most of our o
  • ut of district transportation routes are shared with other districts. We
  • participate with several educations service commissions and surrounding d
  • istricts in attempt to reduce transportation costs. All of our electricit
  • y and natural gas is purchased thru a consortia organized by the Middlese
  • x regional educational Services Commissions. We participate in purchasing
  • consortia for all school supplies and some services. Our gasoline is pur
  • chased thru the town of Metuchen and we share maintenance equipment. The
  • preceding is a description of many of our shared services.

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy30,093,674 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)975,372,560 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1003.0854 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy32,547,895 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)975,372,560 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1003.3370 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy30,093,674 (G)
Estimated Equalized Valuation (as of 10/01/2011)2,209,826,687 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1001.3618 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy32,547,895 (J)
Estimated Equalized Valuation (as of 10/01/2011)2,209,826,687 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1001.4729 (L)

 

Administrative Salaries
Employee Name: Gerard Redmond 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary83,844 
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 Contract07/01/2012 
  Contracted Number of Annual Work Days240 
  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: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount15,319 
  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 BenefitsUpon retirement employee can be reimbu rsed for up to 32 vacation days and 50 sick days 
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: Michael Harvier 
Job TitleBusiness Administrator 
Base Annual Salary127,500 
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 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: 
Allowances3,000 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount34,990 
  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 BenefitsAt retirement employee is eligible to be paid for a maximun of 64 vacation d ays and 100 sick days 
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: Robert Capra 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary117,052 
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 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: 
Allowances2,000 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount23,432 
  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 BenefitsAt retirement employee is eligible to be paid for a maximum of 32 vacation days and 100 sick days 
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: Vincent Caputo 
Job TitleSuperintendent 
Base Annual Salary150,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract01/01/2012 
  Ending Date of Contract06/30/2015 
  Contracted Number of Annual Work Days240 
  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: 
Allowances5,000 
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 CommentsSuperintendent has no accumulated sick or vacation. First day of contract wa s Jan 1 2012