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User Friendly Budgets
2012-13

MIDDLESEX - SPOTSWOOD BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time1,6251,5841,644
Pupils on Roll Regular Shared-Time100
spacing
Pupils on Roll - Special Full-Time186195202
Pupils on Roll - Special Shared-Time100
Private School Placements121118
spacing
Pupils Sent to Other Districts-Reg Prog110
Pupils Sent to Other Dists-Spec Ed Prog10912
Pupils Received339311298
Pupils in State Facilities111

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 555,000 632,702
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 0 0 603,450
Withdrawal from Maint. Reserve 10-310 0 0 306,200
Withdrawal from Tuition Reserve-Excess over adj. 10-311 0 0 300,000
Transfers from Other Funds 10-5200 -33,481 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 13,566,885 13,804,809 13,804,809
Tuition 10-1300 4,686,085 4,014,457 3,981,653
Unrestricted Miscellaneous Revenues 10-1XXX 58,112 131,200 180,600
SUBTOTAL  18,311,082 17,950,466 17,967,062
Revenues from State Sources:
Extraordinary Aid 10-3131 73,335 0 70,000
Other State Aids 10-3XXX 6,160 0 0
Categorical Special Education Aid 10-3132 856,032 856,032 903,672
Equalization Aid 10-3176 4,179,625 4,464,903 5,034,495
Categorical Security Aid 10-3177 0 0 28,108
Categorical Transportation Aid 10-3121 0 0 48,643
SUBTOTAL  5,115,152 5,320,935 6,084,918
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 14,726 16,031 16,380
SUBTOTAL  70,455 174,431 16,380
Adjustment for Prior Year Encumbrances  0 646 0
Actual Revenues (Over)/Under Expenditures  -426,000 0 0
TOTAL OPERATING BUDGET  23,037,208 24,001,478 25,910,712
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 5,827 33,491 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 89,489 223,840 0
TOTAL REVENUES FROM STATE SOURCES  89,489 223,840 0
Revenues from Federal Sources:
Title I 20-4411-4416 84,924 81,946 97,641
Title II 20-4451-4455 29,700 0 0
Title III 20-4491-4494 63,418 0 0
Title IV 20-4471-4474 192 0 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 410,254 385,022 312,769
TOTAL REVENUES FROM FEDERAL SOURCES  588,488 466,968 410,410
TOTAL GRANTS AND ENTITLEMENTS  683,804 724,299 410,410
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1 0
Revenues from Local Sources:
Local Tax Levy 40-1210 1,156,464 0 0
TOTAL REVENUES FROM LOCAL SOURCES  1,156,464 1,037,781 1,003,113
Revenues from State Sources:
Debt Service Aid Type II 40-3160 68,170 65,985 62,725
TOTAL LOCAL REPAYMENT OF DEBT  1,224,634 1,103,767 1,065,838
TOTAL REPAYMENT OF DEBT  1,224,634 1,103,767 1,065,838
TOTAL REVENUES/SOURCES  24,945,646 25,829,544 27,386,960
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  24,945,646 25,829,544 27,386,960

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX8,645,3709,034,3929,072,223
Special Education 11-2XX-100-XXX1,489,0241,506,1841,723,707
Basic Skills/Remedial 11-230-100-XXX119,301174,09079,800
Bilingual Education 11-240-100-XXX24,00026,50027,295
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX118,048141,100120,907
School Sponsored Athletics 11-402-100-XXX367,182371,238371,400
Support Services:
Tuition 11-000-100-XXX874,112906,7001,305,783
Health Services 11-000-213-XXX262,027367,282379,016
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217283,413311,962384,730
Guidance 11-000-218-XXX463,204471,607473,526
Child Study Teams 11-000-219-XXX895,496918,8881,028,698
Improvement of Instructional Services 11-000-221-XXX277,678365,760318,002
Educational Media Services - School Library 11-000-222-XXX73,73670,26170,846
Instructional Staff Training Services 11-000-223-XXX26,61663,43824,600
General Administration 11-000-230-XXX358,370414,383394,188
School Administration 11-000-240-XXX822,073827,049890,955
Central Svcs & Admin Info Technology 11-000-25X-XXX590,004633,557650,428
Operation and Maintenance of Plant Services 11-000-26X-XXX2,453,9042,199,5362,604,792
Student Transportation Services 11-000-270-XXX860,5001,115,480964,914
Personal Services - Employee Benefits 11-XXX-XXX-2XX3,522,2413,822,8713,713,054
Food Services 11-000-310-XXX020,0000
Total Support Services Expenditures 11,763,37412,508,77413,203,532
TOTAL GENERAL CURRENT EXPENSE 22,526,29923,762,27824,598,864
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X343,225239,200151,990
Facilities Acquisition and Construction Services 12-000-4XX-XXX167,68401,159,858
TOTAL CAPITAL EXPENDITURES 510,909239,2001,311,848
OPERATING BUDGET GRAND TOTAL 23,037,20824,001,47825,910,712
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX5,82733,4910
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX18,41622,7620
Nonpublic Auxiliary Services 20-XXX-XXX-XXX0199,7640
Nonpublic Nursing Services 20-XXX-XXX-XXX21,82100
Other Special Projects 20-XXX-XXX-XXX49,2521,3140
Total State Projects 89,489223,8400
Federal Projects:
Title I 20-XXX-XXX-XXX84,92481,94697,641
Title II 20-XXX-XXX-XXX29,70000
Title III 20-XXX-XXX-XXX63,41800
Title IV 20-XXX-XXX-XXX19200
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX410,254385,022312,769
Total Federal Projects 588,488466,968410,410
TOTAL GRANTS AND ENTITLEMENTS 683,804724,299410,410
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,224,6341,103,7671,065,838
TOTAL REPAYMENT OF DEBT 1,224,6341,103,7671,065,838
Total Expenditures 24,945,64625,829,54427,386,960
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 24,945,64625,829,54427,386,960

 

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 Budget949,756955,587652,579480,017
  Repayment of Debt1100
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve609,315709,941709,941106,491
      Adult Education Programs0000
      Maintenance Reserve500,000440,270440,270134,070
      Legal Reserve355,569599,792460,1400
      Tuition Reserve0300,000300,0000
      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 Cost11,93611,48912,25412,20912,087
Total Classroom Instruction7,0916,9667,4857,4577,242
Classroom-Salaries and Benefits6,7146,6847,1257,0996,947
Classroom-General Supplies and Textbooks352267338337275
Classroom-Purchased Services and Other2415222120
Total Support Services1,8431,5101,7241,7181,712
Support Services-Salaries and Benefits1,5801,2931,3731,3681,354
Total Administrative Costs1,2531,1641,2471,2431,234
Administration-Salaries and Benefits1,0279621,0051,0021,005
Legal Costs013122016
Total Operations and Maintenance of Plant1,3601,5181,4281,4231,571
Operations & Maintenance of Plant-Salary & Ben.903839936933831
Board Contribution to Food Services0011110
Total Extracurricular Costs378318344343314
Total Equipment Costs8519013513482
Employee Benefits as a % of Salaries23.323.8252523.8

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
  • Electronic sign in front of the High School.
  • Informally with the Municipality: Plowing, grounds keeping, heavy duty
  • equipment exchange, security servics (SRO) and real time security camera
  • monitoring.
  • Formally with the Municipality: Interlocal agreement for technology
  • services.
  • Formally with MRESC: Transportation, Elec & Gas Servics coopertive
  • purchasing, demand response, coordination of Non-Public special education
  • services, coopertive trade purchasing.
  • SJTP-South Jersey Technical Partnership: technical and trade coopertive
  • purchasing.
  • Educational Data Systems-Coopertive purchasing through MRESC.
  • MNAC-Middlesex Northern Alliance Consortium: Consortium Banking Services
  • Pittsgrove Township Coopertive-Paper purchasing
  • CJHIF-Central Jersey Health Insurance Fund
  • Monroe Township Board of Education: Prior discussion for food service
  • oversite proved not to be benefical to both/all due to logisitics and
  • man power. We many revisit this after the New High School is opened and
  • operating.
  • Milltown BOE-Both BA's will discuss any number of different areas that
  • might prove benefical for the districts to share services. Upon review
  • the information will be shared with each of the Superintendents and
  • Boards of Education.

 

Estimated Tax Rate Information
HELMETTA BOROUGH
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,147,496 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)247,034,781 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1001.2741 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,147,496 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)247,034,781 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1001.2741 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,147,496 (G)
Estimated Equalized Valuation (as of 10/01/2011)237,520,918 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1001.3251 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,147,496 (J)
Estimated Equalized Valuation (as of 10/01/2011)237,520,918 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1001.3251 (L)
spacing
SPOTSWOOD BOROUGH
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy0 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)743,465,513 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x100 0 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy0 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)743,465,513 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x100 0 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy0 (G)
Estimated Equalized Valuation (as of 10/01/2011)835,450,170 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x100 0 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy0 (J)
Estimated Equalized Valuation (as of 10/01/2011)835,450,170 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x100 0 (L)
spacing
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy10,657,313 (A)
Estimated Net Taxable Valuation (as of //)0 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x100 0 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy11,660,426 (D)
Estimated Net Taxable Valuation (as of //)0 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x100 0 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy10,657,313 (G)
Estimated Equalized Valuation (as of //)0 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x100 0 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy11,660,426 (J)
Estimated Equalized Valuation (as of //)0 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x100 0 (L)

 

Administrative Salaries
Employee Name: David Siwiak 
Job TitleInformation Technology 
Base Annual Salary94,920 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Shared County 
Shared District4970 
Shared Job Title 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days245 
  Contracted Number of Annual Vacation Days 23 
  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: 
Allowances2,500 
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 ContractBuy out unused sick days-Max $10,000 
   Buyback of Vacation Days at the End of ContractBuy out unused vacation days-max 5 day 
   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: Dr. Walter Uszenski 
Job TitleSuperintendent 
Base Annual Salary150,648 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract11/10/2009 
  Ending Date of Contract06/30/2013 
  Contracted Number of Annual Work Days251 
  Contracted Number of Annual Vacation Days 17 
  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: 
Allowances3,250 
Bonuses9,000 
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans27,000 
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract25 days at $600 per day at retirement 
   Buyback of Vacation Days at the End of Contract25 days at $600 per day at retirement 
   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: Melissa Pokrywa 
Job TitlePsychologist 
Base Annual Salary94,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2008 
  Ending Date of Contract06/30/2013 
  Contracted Number of Annual Work Days245 
  Contracted Number of Annual Vacation Days 23 
  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: 
Allowances15,970 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans13,541 
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract$100 per day not to exceed $10,000 
   Buyback of Vacation Days at the End of ContractPer diem up to 10 days 
   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: Mr. Dan Silvia 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary111,650 
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 Days245 
  Contracted Number of Annual Vacation Days 23 
  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: 
Allowances30,000 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans21,908 
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of ContractPer deim, max of $10,000 
   Buyback of Vacation Days at the End of Contract23 days at per diem rate 
   Buyback of Personal Days at the End of Contract3 days at per diem rate 
   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: Mr. Graham Peabody 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary110,000 
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 Days245 
  Contracted Number of Annual Vacation Days 23 
  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 Plans14,200 
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of ContractBuy out unused sick days-$200 per day 
   Buyback of Vacation Days at the End of ContractBuy out unused vacation-max 10 days 
   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: Robert Green 
Job TitleBusiness Administrator 
Base Annual Salary101,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/20/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 15 
  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 
Bonuses4,040 
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 ContractBuy out of sick days @ $200 per diem 
   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