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User Friendly Budgets
2012-13

UNION - MOUNTAINSIDE BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time737739747
spacing
Pupils on Roll - Special Full-Time697169
Private School Placements81011
spacing
Pupils Sent to Other Districts-Reg Prog220237288
Pupils Sent to Other Dists-Spec Ed Prog373740

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 425,000 144,651
Withdrawal from Current Expense Emergency Rsv 10-312 0 78,290 0
Withdrawal from Cap Res-for Local Share 10-307 0 266,763 100,000
Withdrawal from Maint. Reserve 10-310 0 9,306 0
Revenues from Local Sources:
Local Tax Levy 10-1210 13,104,390 13,433,645 13,937,074
Tuition 10-1300 33,740 0 66,000
Transportation Fees from Individuals 10-1410 0 195,000 48,150
Other Restricted Miscellaneous Revenues 10-1XXX 0 75,025 50,515
Unrestricted Miscellaneous Revenues 10-1XXX 66,560 35,796 27,639
SUBTOTAL  13,204,690 13,739,466 14,129,378
Revenues from State Sources:
Extraordinary Aid 10-3131 203,704 175,000 150,000
Other State Aids 10-3XXX 15,660 0 0
Categorical Special Education Aid 10-3132 58,067 202,718 380,439
Categorical Security Aid 10-3177 0 0 15,872
Categorical Transportation Aid 10-3121 0 0 68,893
SUBTOTAL  277,431 377,718 615,204
Revenues from Federal Sources:
SUBTOTAL  0 26,675 0
Actual Revenues (Over)/Under Expenditures  664,793 0 0
TOTAL OPERATING BUDGET  14,146,914 14,923,218 14,989,233
GRANTS AND ENTITLEMENTS
Revenues from Federal Sources:
Title II 20-4451-4455 13,743 11,029 9,374
I.D.E.A. Part B (Handicapped) 20-4420-4429 292,283 188,136 159,916
TOTAL REVENUES FROM FEDERAL SOURCES  306,026 199,165 169,290
TOTAL GRANTS AND ENTITLEMENTS  306,026 199,165 169,290
REPAYMENT OF DEBT
Transfers from Other Funds 40-5200 112,919 0 0
Transfers from Capital Reserve 40-5210 277,404 266,763 100,000
Revenues from Local Sources:
Local Tax Levy 40-1210 0 100,767 268,600
TOTAL REVENUES FROM LOCAL SOURCES  0 100,767 268,600
TOTAL LOCAL REPAYMENT OF DEBT  390,323 367,530 368,600
TOTAL REPAYMENT OF DEBT  390,323 367,530 368,600
TOTAL REVENUES/SOURCES  14,843,263 15,489,913 15,527,123
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Capital Reserve 40-5210 277,404 266,763 100,000
TOTAL REVENUES/SOURCES NET OF TRANSFERS  14,565,859 15,223,150 15,427,123

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX3,637,6443,304,7893,503,811
Special Education 11-2XX-100-XXX642,988841,031784,679
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX71,58537,03148,104
School Sponsored Athletics 11-402-100-XXX30,74227,58031,120
Support Services:
Tuition 11-000-100-XXX4,273,7294,936,5464,885,176
Attendance and Social Work Services 11-000-211-XXX054,63656,565
Health Services 11-000-213-XXX124,005124,427130,242
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217335,686400,169435,675
Guidance 11-000-218-XXX33,73550,43234,939
Child Study Teams 11-000-219-XXX294,824313,862269,700
Improvement of Instructional Services 11-000-221-XXX113,243114,004111,054
Educational Media Services - School Library 11-000-222-XXX154,003243,226269,714
Instructional Staff Training Services 11-000-223-XXX2855,6956,000
General Administration 11-000-230-XXX345,536312,834268,658
School Administration 11-000-240-XXX340,014341,441361,201
Central Svcs & Admin Info Technology 11-000-25X-XXX222,535187,400198,872
Operation and Maintenance of Plant Services 11-000-26X-XXX887,937889,444924,002
Student Transportation Services 11-000-270-XXX542,011675,995619,888
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,778,7711,784,4811,934,144
Total Support Services Expenditures 9,446,31410,434,59210,505,830
TOTAL GENERAL CURRENT EXPENSE 13,829,27314,645,02314,873,544
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X12,41000
Facilities Acquisition and Construction Services 12-000-4XX-XXX19,65811,43215,689
Capital Reserve-Transfer to Repayment of Debt 12-000-4XX-933276,903266,763100,000
TOTAL CAPITAL EXPENDITURES 308,971278,195115,689
Summer School:
Instruction 13-422-100-XXX8,67000
Total Summer School 8,67000
TOTAL SPECIAL SCHOOLS 8,67000
OPERATING BUDGET GRAND TOTAL 14,146,91414,923,21814,989,233
SPECIAL GRANTS AND ENTITLEMENTS
Federal Projects:
Title II 20-XXX-XXX-XXX13,74311,0299,374
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX292,283188,136159,916
Total Federal Projects 306,026199,165169,290
TOTAL GRANTS AND ENTITLEMENTS 306,026199,165169,290
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX390,323367,530368,600
TOTAL REPAYMENT OF DEBT 390,323367,530368,600
Total Expenditures 14,843,26315,489,91315,527,123
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 14,566,36015,223,15015,427,123

 

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 Budget375,648650,873370,524225,873
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve543,667366,763100,0000
      Adult Education Programs0000
      Maintenance Reserve162,33974,63965,33365,333
      Legal Reserve564,176000
      Tuition Reserve0000
      Current Expense Emergency Reserve189,52878,29000
  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 Cost11,94511,12911,22111,14811,481
Total Classroom Instruction7,3126,7786,8406,6186,863
Classroom-Salaries and Benefits7,1386,6226,6616,4426,714
Classroom-General Supplies and Textbooks137143134145115
Classroom-Purchased Services and Other3612453133
Total Support Services1,9161,6051,7881,9291,957
Support Services-Salaries and Benefits1,4781,3361,2701,3591,448
Total Administrative Costs1,3261,3611,2641,2651,262
Administration-Salaries and Benefits1,0601,0639799841,030
Legal Costs075646435
Total Operations and Maintenance of Plant1,2411,2331,2281,2341,279
Operations & Maintenance of Plant-Salary & Ben.655604591586611
Board Contribution to Food Services00000
Total Extracurricular Costs138149103102121
Total Equipment Costs415000
Employee Benefits as a % of Salaries25.129.130.430.331.5

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
  • Borough of Mountainside- Grounds maintenance/snow removal/attendance
  • ACES COOP- Energy Services
  • ED DATA- Purchasing Services
  • MUJC- Transportation/ Educational Services
  • UCESC- Transportation Services

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy13,685,360 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)488,657,995 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1002.8006 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy13,957,560 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)488,657,995 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1002.8563 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy13,685,360 (G)
Estimated Equalized Valuation (as of 10/01/2011)1,726,818,837 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.7925 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy13,957,560 (J)
Estimated Equalized Valuation (as of 10/01/2011)1,726,818,837 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.8083 (L)

 

Administrative Salaries
Employee Name: Dr. Nancy Lubarsky 
Job TitleSuperintendent 
Base Annual Salary142,500 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract11/14/2011 
  Ending Date of Contract06/30/2015 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 22 
  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: 
Allowances6,700 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount27,058 
  Description of: 
   Buyback of Sick Days at the End of ContractSick Leave Maximum allowed under law 
   Buyback of Vacation Days at the End of ContractUnused Vacation @ 1/260 max 22 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