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User Friendly Budgets
2012-13

MIDDLESEX - SOUTH RIVER BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time2,0422,0002,102
Pupils on Roll Regular Shared-Time100
spacing
Pupils on Roll - Special Full-Time285295304
Pupils on Roll - Special Shared-Time1180
Private School Placements877
spacing
Pupils Sent to Other Districts-Reg Prog135
Pupils Sent to Other Dists-Spec Ed Prog203129
Pupils Received202724
Pupils in State Facilities300

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,200,000 1,300,000
Withdrawal from Cap Res-for Local Share 10-307 0 72,669 90,000
Transfers from Other Funds 10-5200 -838 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 12,384,937 12,632,636 12,885,289
Other Local Governmental Units - Unrestricted 10-12XX 7,105 0 0
Tuition 10-1300 35,340 28,000 40,800
Unrestricted Miscellaneous Revenues 10-1XXX 337,236 15,000 25,000
SUBTOTAL  12,764,618 12,675,636 12,951,089
Revenues from State Sources:
Extraordinary Aid 10-3131 120,115 0 0
Other State Aids 10-3XXX 19,342 0 0
Categorical Special Education Aid 10-3132 1,345,193 1,345,193 1,409,491
Equalization Aid 10-3176 9,841,186 10,176,307 10,615,963
Categorical Security Aid 10-3177 0 182,550 251,317
Categorical Transportation Aid 10-3121 0 0 81,430
SUBTOTAL  11,325,836 11,704,050 12,358,201
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 48,091 30,320 35,896
SUBTOTAL  48,091 443,885 35,896
Actual Revenues (Over)/Under Expenditures  -367,935 0 0
TOTAL OPERATING BUDGET  23,769,772 26,096,240 26,735,186
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 9,827 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 149,984 245,412 191,651
TOTAL REVENUES FROM STATE SOURCES  149,984 245,412 191,651
Revenues from Federal Sources:
Title I 20-4411-4416 513,520 442,878 430,000
Title II 20-4451-4455 89,673 57,706 57,706
Title III 20-4491-4494 37,306 0 0
Title IV 20-4471-4474 1,329 0 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 955,062 549,770 484,000
Adult Basic Education 20-4440 43,023 46,500 41,130
Other 20-4XXX 14,730 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  1,654,643 1,096,854 1,012,836
TOTAL GRANTS AND ENTITLEMENTS  1,814,454 1,342,266 1,204,487
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 127,975
Revenues from Local Sources:
Local Tax Levy 40-1210 1,578,905 1,905,846 1,925,968
TOTAL REVENUES FROM LOCAL SOURCES  1,578,905 1,905,846 1,925,968
Revenues from State Sources:
Debt Service Aid Type II 40-3160 440,205 423,014 419,232
TOTAL LOCAL REPAYMENT OF DEBT  2,019,110 2,328,860 2,473,175
TOTAL REPAYMENT OF DEBT  2,019,110 2,328,860 2,473,175
TOTAL REVENUES/SOURCES  27,603,336 29,767,366 30,412,848
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  27,603,336 29,767,366 30,412,848

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX7,658,9707,812,9117,671,178
Special Education 11-2XX-100-XXX2,070,4612,256,9462,417,519
Basic Skills/Remedial 11-230-100-XXX143,927157,601111,091
Bilingual Education 11-240-100-XXX253,303266,280242,095
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX59,07167,19781,411
School Sponsored Athletics 11-402-100-XXX468,016443,920547,138
Support Services:
Tuition 11-000-100-XXX1,263,3601,614,5741,587,839
Attendance and Social Work Services 11-000-211-XXX25,07626,39627,396
Health Services 11-000-213-XXX265,169261,533260,973
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217482,811434,391604,598
Guidance 11-000-218-XXX494,231538,381565,451
Child Study Teams 11-000-219-XXX733,493908,446855,008
Improvement of Instructional Services 11-000-221-XXX119,042186,527222,886
Educational Media Services - School Library 11-000-222-XXX180,437208,017212,118
Instructional Staff Training Services 11-000-223-XXX21,76827,52423,899
General Administration 11-000-230-XXX495,927528,722521,000
School Administration 11-000-240-XXX1,257,3031,295,5561,278,616
Central Svcs & Admin Info Technology 11-000-25X-XXX294,013364,413515,524
Operation and Maintenance of Plant Services 11-000-26X-XXX2,366,4772,486,2182,734,290
Student Transportation Services 11-000-270-XXX1,160,4521,146,9491,277,518
Personal Services - Employee Benefits 11-XXX-XXX-2XX3,846,7964,945,3384,826,947
Total Support Services Expenditures 13,006,35514,972,98515,514,063
TOTAL GENERAL CURRENT EXPENSE 23,660,10325,977,84026,584,495
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X5,8408,9305,500
Facilities Acquisition and Construction Services 12-000-4XX-XXX103,829102,917138,370
TOTAL CAPITAL EXPENDITURES 109,669111,847143,870
Transfer of Funds to Charter Schools 10-000-100-56X06,5536,821
OPERATING BUDGET GRAND TOTAL 23,769,77226,096,24026,735,186
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX9,82700
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX15,02128,00011,780
Nonpublic Auxiliary Services 20-XXX-XXX-XXX76,049184,062163,044
Nonpublic Handicapped Services 20-XXX-XXX-XXX37,36200
Nonpublic Nursing Services 20-XXX-XXX-XXX21,55233,35016,827
Total State Projects 149,984245,412191,651
Federal Projects:
Title I 20-XXX-XXX-XXX513,520442,878430,000
Title II 20-XXX-XXX-XXX89,67357,70657,706
Title III 20-XXX-XXX-XXX37,30600
Title IV 20-XXX-XXX-XXX1,32900
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX955,062549,770484,000
Adult Basic Education 20-XXX-XXX-XXX43,02346,50041,130
Other Special Projects 20-XXX-XXX-XXX14,73000
Total Federal Projects 1,654,6431,096,8541,012,836
TOTAL GRANTS AND ENTITLEMENTS 1,814,4541,342,2661,204,487
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX02,328,8602,473,175
Additional State School Building Aid-Ch.74 40-704-510-XXX2,019,11000
Total Additional State School Building Aid 2,019,11000
TOTAL REPAYMENT OF DEBT 2,019,1102,328,8602,473,175
Total Expenditures 27,603,33629,767,36630,412,848
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 27,603,33629,767,36630,412,848

 

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 Budget1,292,4921,814,8521,268,255420,446
  Repayment of Debt00127,9750
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve64,211154,81190,0011
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve697,216452,191452,1910
      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 Cost9,9369,1049,71010,0949,858
Total Classroom Instruction5,8675,4515,7706,0155,632
Classroom-Salaries and Benefits5,6555,2165,5995,8375,453
Classroom-General Supplies and Textbooks165194121127135
Classroom-Purchased Services and Other4841505144
Total Support Services1,4531,2121,3511,4191,473
Support Services-Salaries and Benefits1,2331,0191,1221,1741,351
Total Administrative Costs1,1301,0871,1501,2151,215
Administration-Salaries and Benefits1,0279821,0181,0761,084
Legal Costs013131717
Total Operations and Maintenance of Plant1,1721,0801,1761,1671,213
Operations & Maintenance of Plant-Salary & Ben.332308329346323
Board Contribution to Food Services00000
Total Extracurricular Costs314274264277325
Total Equipment Costs53042
Employee Benefits as a % of Salaries28.92732.733.131

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
  • MIDDLESEX REGIONAL SERVICES COMMISSION FOR SUPPLIES AND NATURAL GAS AND
  • TRANSPORTATION.
  • ACT TELECOMMUNICATIONS
  • BOROUGH OF SOUTH RIVER CONSORTIUM FOR ELECTRICITY, GASOLINE AND SNOW AND
  • ICE REMOVAL.
  • NJSBAIG, BUILDING CASUALTY AND WORKMANS COMPENSATION

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy12,885,289 (A)
Estimated Net Taxable Valuation (as of 01/15/2012)420,802,700 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1003.0621 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy14,811,257 (D)
Estimated Net Taxable Valuation (as of 01/15/2012)420,802,700 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1003.5198 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy12,885,289 (G)
Estimated Equalized Valuation (as of 12/31/2011)1,441,734,543 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.8937 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy14,811,257 (J)
Estimated Equalized Valuation (as of 12/31/2011)1,441,734,543 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1001.0273 (L)

 

Administrative Salaries
Employee Name: CATHY MILLER 
Job TitleAssistant Superintendent 
Base Annual Salary115,300 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract 
  Ending Date of Contract 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 17 
  Contracted Number of Annual Sick Days 10 
  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: 
Allowances5,082 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other345 
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  Description of: 
   Buyback of Sick Days at the End of ContractAs per 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: EDWARD BIERNACKI 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary92,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract 
  Ending Date of Contract 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 18 
  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: 
Allowances40 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,505 
  Retirement Plans
Contractual Post-Employment Benefits Amount1,817 
  Description of: 
   Buyback of Sick Days at the End of ContractAs per 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: KENNETH KOKOSZKA 
Job TitleBusiness Administrator 
Base Annual Salary139,300 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract 
  Ending Date of Contract 
  Contracted Number of Annual Work Days240 
  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: 
Allowances4,082 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other2,915 
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  Description of: 
   Buyback of Sick Days at the End of ContractAs per 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: MICHAEL PFISTER 
Job TitleSuperintendent 
Base Annual Salary168,300 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract 
  Ending Date of Contract 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 18 
  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: 
Allowances5,082 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other2,805 
  Retirement Plans
Contractual Post-Employment Benefits Amount17,504 
  Description of: 
   Buyback of Sick Days at the End of ContractAs per 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