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User Friendly Budgets
2012-13

MIDDLESEX - MIDDLESEX BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time1,8641,9141,926
spacing
Pupils on Roll - Special Full-Time228232236
Pupils on Roll - Special Shared-Time141010
Private School Placements543
spacing
Pupils Sent to Other Dists-Spec Ed Prog171316
Pupils Received292723
Pupils in State Facilities100

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 216,843 356,665
Withdrawal from Cap Res-for Local Share 10-307 0 325,000 0
Transfers from Other Funds 10-5200 0 40,000 400,000
Revenues from Local Sources:
Local Tax Levy 10-1210 20,033,474 20,434,143 20,842,826
Tuition 10-1300 72,829 49,500 65,000
Transportation Fees from Other LEAs 10-1420-1440 0 0 15,000
Interest Earned on Capital Reserve Funds 10-1XXX 2,096 2,000 1,000
Unrestricted Miscellaneous Revenues 10-1XXX 138,966 100,000 90,000
SUBTOTAL  20,247,365 20,585,643 21,013,826
Revenues from State Sources:
Extraordinary Aid 10-3131 259,245 0 0
Other State Aids 10-3XXX 18,778 0 0
Categorical Special Education Aid 10-3132 1,184,687 1,184,687 1,266,902
Equalization Aid 10-3176 6,462,163 6,759,914 7,398,658
Categorical Security Aid 10-3177 0 0 54,731
Categorical Transportation Aid 10-3121 0 0 65,709
SUBTOTAL  7,924,873 7,944,601 8,786,000
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 20,987 16,782 21,297
SUBTOTAL  20,987 328,968 21,297
Adjustment for Prior Year Encumbrances  0 24,163 0
Actual Revenues (Over)/Under Expenditures  -926,437 0 0
TOTAL OPERATING BUDGET  27,266,788 29,465,218 30,577,788
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 34,987 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 82,107 0 0
TOTAL REVENUES FROM STATE SOURCES  82,107 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 217,401 224,663 202,300
Title II 20-4451-4455 44,199 49,377 44,000
Title III 20-4491-4494 16,214 12,119 10,900
I.D.E.A. Part B (Handicapped) 20-4420-4429 711,241 466,693 409,100
TOTAL REVENUES FROM FEDERAL SOURCES  989,055 752,852 666,300
TOTAL GRANTS AND ENTITLEMENTS  1,106,149 752,852 666,300
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 487,871 473,604 458,261
TOTAL REVENUES FROM LOCAL SOURCES  487,871 473,604 458,261
Revenues from State Sources:
Debt Service Aid Type II 40-3160 227,604 220,946 213,789
TOTAL LOCAL REPAYMENT OF DEBT  715,475 694,550 672,050
TOTAL REPAYMENT OF DEBT  715,475 694,550 672,050
TOTAL REVENUES/SOURCES  29,088,412 30,912,620 31,916,138
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  29,088,412 30,912,620 31,916,138

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX8,703,7339,005,5399,174,331
Special Education 11-2XX-100-XXX2,628,6332,831,9513,073,002
Basic Skills/Remedial 11-230-100-XXX528,488537,991663,148
Bilingual Education 11-240-100-XXX134,286137,277181,971
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX100,993107,730109,290
School Sponsored Athletics 11-402-100-XXX437,875510,665500,444
Support Services:
Tuition 11-000-100-XXX584,657614,401540,674
Attendance and Social Work Services 11-000-211-XXX17,41721,36820,445
Health Services 11-000-213-XXX389,396400,222387,303
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217656,822696,790778,717
Guidance 11-000-218-XXX784,921813,852759,882
Child Study Teams 11-000-219-XXX910,1481,011,319964,151
Improvement of Instructional Services 11-000-221-XXX175,299176,797185,173
Educational Media Services - School Library 11-000-222-XXX233,889238,709241,188
Instructional Staff Training Services 11-000-223-XXX5,44123,12117,775
General Administration 11-000-230-XXX650,053657,142633,337
School Administration 11-000-240-XXX1,223,7301,227,0371,219,930
Central Svcs & Admin Info Technology 11-000-25X-XXX600,368630,100627,910
Operation and Maintenance of Plant Services 11-000-26X-XXX2,324,6602,581,4932,527,482
Student Transportation Services 11-000-270-XXX691,905814,821834,430
Personal Services - Employee Benefits 11-XXX-XXX-2XX5,335,2395,939,7986,022,667
Total Support Services Expenditures 14,583,94515,846,97015,761,064
TOTAL GENERAL CURRENT EXPENSE 27,117,95328,978,12329,463,250
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60402,0001,000
Equipment 12-XXX-XXX-73X33,30219,49025,900
Facilities Acquisition and Construction Services 12-000-4XX-XXX115,533140,6051,087,638
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-9310325,0000
TOTAL CAPITAL EXPENDITURES 148,835487,0951,114,538
OPERATING BUDGET GRAND TOTAL 27,266,78829,465,21830,577,788
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX34,98700
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX11,31100
Nonpublic Auxiliary Services 20-XXX-XXX-XXX28,64400
Nonpublic Handicapped Services 20-XXX-XXX-XXX28,74900
Nonpublic Nursing Services 20-XXX-XXX-XXX13,40300
Total State Projects 82,10700
Federal Projects:
Title I 20-XXX-XXX-XXX217,401224,663202,300
Title II 20-XXX-XXX-XXX44,19949,37744,000
Title III 20-XXX-XXX-XXX16,21412,11910,900
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX711,241466,693409,100
Total Federal Projects 989,055752,852666,300
TOTAL GRANTS AND ENTITLEMENTS 1,106,149752,852666,300
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX715,475694,550672,050
TOTAL REPAYMENT OF DEBT 715,475694,550672,050
Total Expenditures 29,088,41230,912,62031,916,138
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 29,088,41230,912,62031,916,138

 

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 Budget741,110823,358523,358523,358
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve638,5451,140,6411,117,6411,118,641
      Adult Education Programs0000
      Maintenance Reserve250,000350,000350,000350,000
      Legal Reserve328,647573,508356,6650
      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 Cost12,49712,24313,03312,80412,959
Total Classroom Instruction7,4817,3017,7457,5947,863
Classroom-Salaries and Benefits7,1576,9697,4367,2837,486
Classroom-General Supplies and Textbooks282298251255319
Classroom-Purchased Services and Other4235575657
Total Support Services1,9201,9002,0342,0071,958
Support Services-Salaries and Benefits1,6911,7061,8101,7831,687
Total Administrative Costs1,4711,4481,4781,4551,429
Administration-Salaries and Benefits1,1961,1971,2031,1861,180
Legal Costs034343032
Total Operations and Maintenance of Plant1,2651,2611,3981,3731,340
Operations & Maintenance of Plant-Salary & Ben.692688724709715
Board Contribution to Food Services00000
Total Extracurricular Costs346317361357351
Total Equipment Costs108168912
Employee Benefits as a % of Salaries27.930.232.332.332.1

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
  • MRESC for natural gas purchases
  • MRESC for electric purchase
  • MRESC for tuition, transporation, and instructional services
  • NRESC for cooperative purchasing
  • NJSBAIG pool for insurance
  • Transportation Jointures with Piscataway, South Plainfield, MRESC & SCESC
  • Share facilities and fields with Middlesex Boro
  • Field use and maintenance agreement with Middlesex Boro
  • Refuse collected by Middlesex Boro
  • Fuel purchased for vehicles through Middlesex Boro
  • Cooperative purchasing through Educational Data Services
  • Participation in the Northern Middlesex Alliance for Shared Services
  • Participation in banking consortium through Northern Middlesex Alliance
  • Participation in History Grant through Northern Middlesex Alliance

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy20,842,826 (A)
Estimated Net Taxable Valuation (as of 01/12/2012)498,168,295 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1004.1839 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy21,301,087 (D)
Estimated Net Taxable Valuation (as of 01/12/2012)498,168,295 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1004.2759 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy20,842,826 (G)
Estimated Equalized Valuation (as of 12/31/2011)1,573,528,576 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1001.3246 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy21,301,087 (J)
Estimated Equalized Valuation (as of 12/31/2011)1,573,528,576 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1001.3537 (L)

 

Administrative Salaries
Employee Name: Debra Zamparelli 
Job TitleCoordinator/Dir./Mgr./Supvr. Director of Curriculum 
Base Annual Salary120,420 
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: 
Allowances2,400 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount5,000 
  Description of: 
   Buyback of Sick Days at the End of Contract75/day upon separation - max $5,000 
   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: James C. Baker 
Job TitleSuperintendent 
Base Annual Salary161,375 
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 Contract06/30/2013 
  Contracted Number of Annual Work Days261 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 13 
  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: 
Allowances11,360 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount5,000 
  Description of: 
   Buyback of Sick Days at the End of Contract$100/day - maximum $5,000 
   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 Remuneration6,207 
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash10 per year at per diem rate 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Joseph Mendicino 
Job TitleCoordinator/Dir./Mgr./Supvr. Network Manager 
Base Annual Salary118,390 
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: 
Allowances1,500 
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 ContractSame as Negotiated Admin 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: Michele Previte 
Job TitleBusiness Administrator 
Base Annual Salary141,450 
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: 
Allowances1,500 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,900 
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of ContractSame as Teacher 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: Raymond Mulvey 
Job TitleCoordinator/Dir./Mgr./Supvr. Supervisor of Bldgs & Grnds 
Base Annual Salary83,960 
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: 
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 ContractNot allowed in 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