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User Friendly Budgets
2012-13

UNION - GARWOOD BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time336334334
spacing
Pupils on Roll - Special Full-Time587468
Private School Placements656
spacing
Pupils Sent to Other Districts-Reg Prog103104115
Pupils Sent to Other Dists-Spec Ed Prog322022
Pupils Received14228

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 60,000 184,283
Revenues from Local Sources:
Local Tax Levy 10-1210 6,521,505 6,786,679 6,922,412
Tuition 10-1300 0 50,000 33,475
Unrestricted Miscellaneous Revenues 10-1XXX 85,888 50,000 55,000
SUBTOTAL  6,607,393 6,886,679 7,010,887
Revenues from State Sources:
Extraordinary Aid 10-3131 47,801 58,066 49,357
Other State Aids 10-3XXX 1,755 0 0
Categorical Special Education Aid 10-3132 229,710 293,806 309,864
Equalization Aid 10-3176 0 18,098 87,482
Categorical Security Aid 10-3177 0 0 8,904
Categorical Transportation Aid 10-3121 0 0 31,777
SUBTOTAL  279,266 369,970 487,384
Revenues from Federal Sources:
SUBTOTAL  0 21,216 0
Adjustment for Prior Year Encumbrances  0 4,198 0
Actual Revenues (Over)/Under Expenditures  272,605 0 0
TOTAL OPERATING BUDGET  7,159,264 7,342,063 7,682,554
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 1,453 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 36,576 31,000 19,688
Title II 20-4451-4455 18,640 18,000 14,193
I.D.E.A. Part B (Handicapped) 20-4420-4429 0 135,000 100,279
Other 20-4XXX 159,496 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  214,712 184,000 134,160
TOTAL GRANTS AND ENTITLEMENTS  216,165 184,000 134,160
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1,765 0
Transfers from Other Funds 40-5200 60,619 195,000 196,749
Revenues from Local Sources:
Local Tax Levy 40-1210 465,634 334,603 336,368
Miscellaneous 40-1XXX 506 0 0
TOTAL REVENUES FROM LOCAL SOURCES  466,140 334,603 336,368
TOTAL LOCAL REPAYMENT OF DEBT  526,759 531,368 533,117
Actual Revenues (Over)/Under Expenditures  2,330 0 0
TOTAL REPAYMENT OF DEBT  529,089 531,368 533,117
TOTAL REVENUES/SOURCES  7,904,518 8,057,431 8,349,831
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  7,904,518 8,057,431 8,349,831

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,550,2421,477,2641,518,136
Special Education 11-2XX-100-XXX357,922346,946463,348
Basic Skills/Remedial 11-230-100-XXX32,85600
Bilingual Education 11-240-100-XXX2,3651500
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX20,9546,50019,000
School Sponsored Athletics 11-402-100-XXX20,96116,31522,318
Support Services:
Tuition 11-000-100-XXX2,619,4722,961,8782,940,717
Attendance and Social Work Services 11-000-211-XXX03,5000
Health Services 11-000-213-XXX59,95267,882126,177
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21799,98992,52190,953
Guidance 11-000-218-XXX38,45139,64738,668
Child Study Teams 11-000-219-XXX171,415200,955197,992
Improvement of Instructional Services 11-000-221-XXX27,69131,00030,704
Educational Media Services - School Library 11-000-222-XXX02,1002,100
Instructional Staff Training Services 11-000-223-XXX5,6754,7502,250
General Administration 11-000-230-XXX175,612216,052204,869
School Administration 11-000-240-XXX141,827141,772147,184
Central Svcs & Admin Info Technology 11-000-25X-XXX140,427139,170113,059
Operation and Maintenance of Plant Services 11-000-26X-XXX585,447567,363599,387
Student Transportation Services 11-000-270-XXX308,504352,150353,995
Personal Services - Employee Benefits 11-XXX-XXX-2XX763,854652,524774,060
Total Support Services Expenditures 5,138,3165,473,2645,622,115
TOTAL GENERAL CURRENT EXPENSE 7,123,6167,320,4397,644,917
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X007,960
Facilities Acquisition and Construction Services 12-000-4XX-XXX35,64821,62429,677
TOTAL CAPITAL EXPENDITURES 35,64821,62437,637
OPERATING BUDGET GRAND TOTAL 7,159,2647,342,0637,682,554
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX1,45300
Federal Projects:
Title I 20-XXX-XXX-XXX36,57631,00019,688
Title II 20-XXX-XXX-XXX18,64018,00014,193
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX0135,000100,279
Other Special Projects 20-XXX-XXX-XXX159,49600
Total Federal Projects 214,712184,000134,160
TOTAL GRANTS AND ENTITLEMENTS 216,165184,000134,160
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX529,089531,368533,117
TOTAL REPAYMENT OF DEBT 529,089531,368533,117
Total Expenditures 7,904,5188,057,4318,349,831
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 7,904,5188,057,4318,349,831

 

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 Budget563,221251,755191,755191,755
  Repayment of Debt4,0951,76500
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve163,450163,917163,917163,917
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve128,877184,283184,2830
      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 Cost10,63210,64110,0319,82010,821
Total Classroom Instruction5,7886,1795,6155,5026,142
Classroom-Salaries and Benefits5,5415,9165,3445,2265,766
Classroom-General Supplies and Textbooks216252244239364
Classroom-Purchased Services and Other3111273712
Total Support Services1,4871,2761,3551,3251,484
Support Services-Salaries and Benefits1,4351,1991,2501,2221,272
Total Administrative Costs1,5411,3691,4171,3861,382
Administration-Salaries and Benefits1,0279828698501,072
Legal Costs055408687
Total Operations and Maintenance of Plant1,6851,6811,5661,5301,677
Operations & Maintenance of Plant-Salary & Ben.930930725709886
Board Contribution to Food Services00000
Total Extracurricular Costs1311326967126
Total Equipment Costs000020
Employee Benefits as a % of Salaries22.226.824.624.626.6

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
  • PARTICIPATE IN BULK COMPETITIVE BIDDING 9ED DATA, UCESE COOP,
  • MCRESC COOP, UC COOP).
  • PARTICIPATE IN COORDINATED TRANSPORTATION ROUTES.
  • CONTRACT WITH LEAS FOR SPECIAL EDUCATION AND REGULAR EDUCATION SERVICES.
  • INTERLOCAL AGREEMENT WITH BOROUGH FOR SNOWPLOWING.
  • USE OF COUNTY FIELDS.
  • GARBAGE PICKUP AND RECYCLING THROUGH THE BOROUGH.
  • PROVIDE TRANSPORTATION AND FACILITIES FOR CERTAIN SUMMER PROGRAMS.
  • PROVIDE FACILITIES FOR USE OF RECREATION DEPARTMENT.

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,922,412 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)188,225,057 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1003.6777 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy7,258,780 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)188,225,057 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1003.8564 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,922,412 (G)
Estimated Equalized Valuation (as of 10/01/2011)672,217,928 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1001.0298 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy7,258,780 (J)
Estimated Equalized Valuation (as of 10/01/2011)672,217,928 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1001.0798 (L)

 

Administrative Salaries
Employee Name: Karen McCarrick 
Job TitleCoordinator/Dir./Mgr./Supvr. Teacher 
Base Annual Salary80,156 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract09/01/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days185 
  Contracted Number of Annual Vacation Days
  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: 
Allowances800 
Bonuses250 
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other801 
  Retirement Plans
Contractual Post-Employment Benefits Amount9,000 
  Description of: 
   Buyback of Sick Days at the End of Contract$50 per day to a maximum of $9000.00 
   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: Mary Emmons 
Job TitlePrincipal Teacher 
Base Annual Salary91,553 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract09/01/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days
  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: 
Allowances250 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other915 
  Retirement Plans
Contractual Post-Employment Benefits Amount9,000 
  Description of: 
   Buyback of Sick Days at the End of Contract$50 per day to a maximum of $9,000.00 
   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: Teresa Quigley 
Job TitleSuperintendent 
Base Annual Salary126,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract04/19/2010 
  Ending Date of Contract06/30/2014 
  Contracted Number of Annual Work Days260 
  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, Other12,600 
  Retirement Plans
Contractual Post-Employment Benefits Amount28,950 
  Description of: 
   Buyback of Sick Days at the End of Contract60 @ $45.00/ 20 @ $525 as of 6/30/12 
   Buyback of Vacation Days at the End of Contract30 days @ $525 as of 6/30/12 
   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