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User Friendly Budgets
2012-13

UNION - ROSELLE BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time2,3672,3052,301
Pupils on Roll Regular Shared-Time363337
spacing
Pupils on Roll - Special Full-Time405383352
Pupils on Roll - Special Shared-Time191614
Private School Placements362731
spacing
Pupils Sent to Other Districts-Reg Prog10113
Pupils Sent to Other Dists-Spec Ed Prog262847
Pupils in State Facilities1211

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,194,321 2,110,946
Transfers from Other Funds 10-5200 135,828 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 23,438,800 23,438,800 23,438,800
Unrestricted Miscellaneous Revenues 10-1XXX 141,599 60,000 30,000
SUBTOTAL  23,580,399 23,498,800 23,468,800
Revenues from State Sources:
Extraordinary Aid 10-3131 451,177 0 0
Categorical Special Education Aid 10-3132 1,577,275 1,577,275 1,657,441
Equalization Aid 10-3176 19,726,048 20,229,111 21,677,446
Categorical Security Aid 10-3177 0 0 176,611
Categorical Transportation Aid 10-3121 0 0 51,811
SUBTOTAL  21,754,500 21,806,386 23,563,309
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 119,475 100,727 100,727
SUBTOTAL  119,475 914,724 100,727
Adjustment for Prior Year Encumbrances  0 2,550,306 0
Actual Revenues (Over)/Under Expenditures  -1,387,734 0 0
TOTAL OPERATING BUDGET  44,202,468 49,964,537 49,243,782
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 30,976 5,550 20,482
Revenues from State Sources:
Preschool Education Aid 20-3218 589,178 489,780 499,050
Other Restricted Entitlements 20-32XX 401,334 393,680 393,680
TOTAL REVENUES FROM STATE SOURCES  990,512 883,460 892,730
Revenues from Federal Sources:
Title I 20-4411-4416 626,537 611,177 611,177
Title II 20-4451-4455 91,296 96,590 96,590
Title III 20-4491-4494 55,435 65,141 65,141
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,519,239 905,745 905,745
Vocational Education 20-4430 25,142 0 0
Other 20-4XXX 1,894,439 1,223,972 534,451
TOTAL REVENUES FROM FEDERAL SOURCES  4,212,088 2,902,625 2,213,104
TOTAL GRANTS AND ENTITLEMENTS  5,233,576 3,791,635 3,126,316
TOTAL REVENUES/SOURCES  49,436,044 53,756,172 52,370,098
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  49,436,044 53,756,172 52,370,098

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX12,418,15712,695,52913,563,016
Special Education 11-2XX-100-XXX4,013,5203,989,3843,991,249
Basic Skills/Remedial 11-230-100-XXX731,162748,450719,659
Bilingual Education 11-240-100-XXX1,261,6771,259,1461,416,273
School Sponsored Athletics 11-402-100-XXX423,598475,817482,553
Other Instructional Programs 11-4XX-100-XXX174,477178,430178,402
Before/After School Programs 11-421-XXX-XXX101,300136,784140,092
Other Supplemental/At-Risk Programs 11-424-XXX-XXX95,204120,469122,878
Support Services:
Tuition 11-000-100-XXX4,369,2805,026,0514,591,812
Attendance and Social Work Services 11-000-211-XXX150,984159,390160,683
Health Services 11-000-213-XXX464,685538,216545,294
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2171,032,878976,537928,429
Guidance 11-000-218-XXX824,824900,259897,655
Child Study Teams 11-000-219-XXX998,1191,014,2181,028,627
Improvement of Instructional Services 11-000-221-XXX316,183382,858560,202
Educational Media Services - School Library 11-000-222-XXX248,381360,016400,389
Instructional Staff Training Services 11-000-223-XXX63,713132,442134,405
General Administration 11-000-230-XXX1,008,722837,591792,133
School Administration 11-000-240-XXX1,898,5522,133,7912,036,782
Central Svcs & Admin Info Technology 11-000-25X-XXX957,6381,133,0601,022,920
Operation and Maintenance of Plant Services 11-000-26X-XXX3,446,8894,052,2963,969,242
Student Transportation Services 11-000-270-XXX1,406,9692,770,5911,699,988
Personal Services - Employee Benefits 11-XXX-XXX-2XX6,956,2957,763,0178,356,041
Total Support Services Expenditures 24,144,11228,180,33327,124,602
TOTAL GENERAL CURRENT EXPENSE 43,363,20747,784,34247,738,724
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X44,977379,60673,693
Facilities Acquisition and Construction Services 12-000-4XX-XXX299,8951,684,9871,273,304
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931423,73800
TOTAL CAPITAL EXPENDITURES 768,6102,064,5931,346,997
Adult Education - Local:
Support Services 13-602-200-XXX8,4008,4008,400
Total Adult Education - Local 8,4008,4008,400
TOTAL SPECIAL SCHOOLS 8,4008,4008,400
Transfer of Funds to Charter Schools 10-000-100-56X62,251107,202149,661
OPERATING BUDGET GRAND TOTAL 44,202,46849,964,53749,243,782
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX30,9765,55020,482
Preschool Education Aid:
Instruction 20-218-100-XXX509,873338,375341,741
Support Services 20-218-200-XXX79,305151,405157,309
TOTAL PRESCHOOL EDUCATION AID 589,178489,780499,050
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX46,13734,46034,460
Nonpublic Auxiliary Services 20-XXX-XXX-XXX170,773173,642173,642
Nonpublic Handicapped Services 20-XXX-XXX-XXX121,814134,470134,470
Nonpublic Nursing Services 20-XXX-XXX-XXX55,22751,10851,108
Other Special Projects 20-XXX-XXX-XXX7,38300
Total State Projects 990,512883,460892,730
Federal Projects:
Title I 20-XXX-XXX-XXX626,537611,177611,177
Title II 20-XXX-XXX-XXX91,29696,59096,590
Title III 20-XXX-XXX-XXX55,43565,14165,141
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,519,239905,745905,745
Vocational Education 20-XXX-XXX-XXX25,14200
Other Special Projects 20-XXX-XXX-XXX1,894,4391,223,972534,451
Total Federal Projects 4,212,0882,902,6252,213,104
TOTAL GRANTS AND ENTITLEMENTS 5,233,5763,791,6353,126,316
Total Expenditures 49,436,04453,756,17252,370,098
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 49,436,04453,756,17252,370,098

 

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 Budget1,194,3212,129,5471,403,064900,000
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve505,8502,082,11200
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve4,259,3901,607,8821,607,8820
      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 Cost13,47713,71514,43314,94315,710
Total Classroom Instruction8,3768,7179,0329,1749,856
Classroom-Salaries and Benefits7,7597,9768,4938,4879,160
Classroom-General Supplies and Textbooks517548354480504
Classroom-Purchased Services and Other99194185208193
Total Support Services1,7241,7691,9882,0382,184
Support Services-Salaries and Benefits1,2721,3261,5171,5061,690
Total Administrative Costs1,6781,6881,7211,8741,804
Administration-Salaries and Benefits1,3961,3651,4841,5851,552
Legal Costs0951196752
Total Operations and Maintenance of Plant1,5071,3571,4821,6441,643
Operations & Maintenance of Plant-Salary & Ben.526531563628651
Board Contribution to Food Services00000
Total Extracurricular Costs192182210211221
Total Equipment Costs91165214028
Employee Benefits as a % of Salaries27.428.732.630.531.3

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
  • 1. Educational Data Services provieds shared services with 350 other
  • districts for the purchase of general educational supplies, materials,
  • and equipment.
  • 2. ACES is a consortium in which our district joined for several
  • years in order to provide gas and electric power on the open market.
  • 3. Roselle Board of Education contracts with UCESC for shared
  • services for Transportation and Special Education Services and
  • NonPublic Services.
  • 4. Roselle Board of Education and the Borough of Roselle shares
  • the cost of gasoline, trash removal and snow removal.
  • 5. The Roselle Board of Education approved a resolution for the use of
  • the State of NJ, Dept. of Treasury, Division of purchase & property
  • (DPP)'s distribution and support services for a variety of paper
  • products and janitoral services.
  • 6. The Roselle Board of Education approved a resolution to join the
  • Education Risk Insurance Consortium-North.
  • 7. The Roselle Board of Education has shared special education
  • services with Roselle Park Board of Education.
  • 8. NJSBIG
  • 9. The Roselle Board of Education approved a resolution to participate
  • with Union County Shared Serivces programs, "Shared Services",
  • "Cooperative Purchasing", "Cooperative Pricing: and other procurement
  • opportunities.
  • 10. The Roselle Board of Education approved a resolution to participate
  • with Middlesex Regional Education Services Commission Cooperative
  • Pricing System.
  • 11. The Roselle Board of Education approved a resolution to participate
  • with Hudson County Educational Services Commission Cooperative
  • Purchasing Program.

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy23,438,800 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)781,311,070 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1002.9999 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy23,438,800 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)781,311,070 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1002.9999 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy23,438,800 (G)
Estimated Equalized Valuation (as of 10/01/2011)1,492,814,535 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1001.5701 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy23,438,800 (J)
Estimated Equalized Valuation (as of 10/01/2011)1,492,814,535 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1001.5701 (L)

 

Administrative Salaries
Employee Name: Dana Walker 
Job TitleAssistant Superintendent Curriculum and Instruction 
Base Annual Salary136,990 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2012 
  Ending Date of Contract06/30/2013 
  Contracted Number of Annual Work Days250 
  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 Amount25,802 
  Description of: 
   Buyback of Sick Days at the End of ContractOnly if retiring, maximum eligible 
   Buyback of Vacation Days at the End of ContractOnly if retiring 
   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: Kelvin White 
Job TitleCoordinator/Dir./Mgr./Supvr. Facilities Manager 
Base Annual Salary93,784 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2012 
  Ending Date of Contract06/30/2013 
  Contracted Number of Annual Work Days250 
  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: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount21,097 
  Description of: 
   Buyback of Sick Days at the End of ContractOnly if retiring, maximum eligible 
   Buyback of Vacation Days at the End of ContractOnly if retiring 
   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: Kevin West 
Job TitleSuperintendent 
Base Annual Salary163,013 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2012 
  Ending Date of Contract06/30/2013 
  Contracted Number of Annual Work Days250 
  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 Amount40,950 
  Description of: 
   Buyback of Sick Days at the End of ContractOnly if retiring, maximum eligible 
   Buyback of Vacation Days at the End of ContractOnly if retiring 
   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: Luiggi C. Campana 
Job TitleBusiness Administrator BOARD SECRETARY 
Base Annual Salary138,627 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2012 
  Ending Date of Contract06/30/2013 
  Contracted Number of Annual Work Days250 
  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 Amount27,993 
  Description of: 
   Buyback of Sick Days at the End of ContractOnly if retiring, maximum eligible 
   Buyback of Vacation Days at the End of ContractOnly if retiring 
   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