>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>UNION  >>ROSELLE PARK BORO

User Friendly Budgets
2012-13

UNION - ROSELLE PARK BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time1,7211,7161,712
Pupils on Roll Regular Shared-Time202131
spacing
Pupils on Roll - Special Full-Time238249249
Pupils on Roll - Special Shared-Time151415
Private School Placements211
spacing
Pupils Sent to Other Districts-Reg Prog100
Pupils Sent to Other Dists-Spec Ed Prog867
Pupils Received515139
Pupils in State Facilities211

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 71,739 403,721
Transfers from Other Funds 10-5200 0 0 50,000
Revenues from Local Sources:
Local Tax Levy 10-1210 17,505,170 17,505,170 17,505,170
Tuition 10-1300 468,059 494,217 434,891
Other Restricted Miscellaneous Revenues 10-1XXX 0 117,644 89,644
Unrestricted Miscellaneous Revenues 10-1XXX 237,597 15,373 15,373
SUBTOTAL  18,210,826 18,132,404 18,045,078
Revenues from State Sources:
Extraordinary Aid 10-3131 302,086 50,000 200,000
Categorical Special Education Aid 10-3132 1,074,712 1,074,712 1,138,549
Equalization Aid 10-3176 8,189,101 8,470,910 9,183,056
Categorical Security Aid 10-3177 0 0 76,725
Categorical Transportation Aid 10-3121 0 0 24,694
SUBTOTAL  9,565,899 9,595,622 10,623,024
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 31,682 25,441 26,835
SUBTOTAL  31,682 379,093 37,914
Adjustment for Prior Year Encumbrances  0 970,388 0
Actual Revenues (Over)/Under Expenditures  -224,865 0 0
TOTAL OPERATING BUDGET  27,583,542 29,149,246 29,159,737
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 19,433 17,447 0
Revenues from Federal Sources:
Title I 20-4411-4416 305,666 330,663 281,578
Title II 20-4451-4455 54,738 47,915 40,728
Title III 20-4491-4494 50,277 48,477 41,595
Title IV 20-4471-4474 1,246 0 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 578,682 467,735 467,735
TOTAL REVENUES FROM FEDERAL SOURCES  990,609 894,790 831,636
TOTAL GRANTS AND ENTITLEMENTS  1,010,042 912,237 831,636
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 2 3
Revenues from Local Sources:
Local Tax Levy 40-1210 697,676 693,999 699,973
TOTAL REVENUES FROM LOCAL SOURCES  697,676 693,999 699,973
Revenues from State Sources:
Debt Service Aid Type II 40-3160 679 670 660
TOTAL LOCAL REPAYMENT OF DEBT  698,355 694,671 700,636
Actual Revenues (Over)/Under Expenditures  -1 0 0
TOTAL REPAYMENT OF DEBT  698,354 694,671 700,636
TOTAL REVENUES/SOURCES  29,291,938 30,756,154 30,692,009
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  29,291,938 30,756,154 30,692,009

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX8,497,0199,056,3558,772,436
Special Education 11-2XX-100-XXX2,231,7322,642,1402,529,022
Basic Skills/Remedial 11-230-100-XXX307,213376,763387,365
Bilingual Education 11-240-100-XXX469,407505,051505,357
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX135,646163,112145,000
School Sponsored Athletics 11-402-100-XXX343,378372,340369,660
Community Services Programs/Operations 11-800-330-XXX131,640153,149127,754
Support Services:
Tuition 11-000-100-XXX1,176,2401,245,6721,281,568
Attendance and Social Work Services 11-000-211-XXX18,40220,30521,129
Health Services 11-000-213-XXX336,291347,603352,442
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217487,830609,961637,661
Guidance 11-000-218-XXX766,026856,396959,909
Child Study Teams 11-000-219-XXX562,942588,472638,928
Improvement of Instructional Services 11-000-221-XXX157,296159,211166,590
Educational Media Services - School Library 11-000-222-XXX368,824307,659352,392
Instructional Staff Training Services 11-000-223-XXX56,97365,75478,362
General Administration 11-000-230-XXX622,517678,407651,650
School Administration 11-000-240-XXX1,318,7851,351,6431,330,938
Central Svcs & Admin Info Technology 11-000-25X-XXX426,679437,169433,200
Deposit to Maintenance Reserve 10-6060060,000
Operation and Maintenance of Plant Services 11-000-26X-XXX2,486,3502,536,1182,527,785
Student Transportation Services 11-000-270-XXX313,355351,207314,000
Personal Services - Employee Benefits 11-XXX-XXX-2XX6,313,4966,295,0526,463,053
Total Support Services Expenditures 15,412,00615,850,62916,209,607
TOTAL GENERAL CURRENT EXPENSE 27,528,04129,119,53929,106,201
CAPITAL EXPENDITURES
Facilities Acquisition and Construction Services 12-000-4XX-XXX46,76529,70753,536
TOTAL CAPITAL EXPENDITURES 46,76529,70753,536
Transfer of Funds to Charter Schools 10-000-100-56X8,73600
OPERATING BUDGET GRAND TOTAL 27,583,54229,149,24629,159,737
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX19,43317,4470
Federal Projects:
Title I 20-XXX-XXX-XXX305,666330,663281,578
Title II 20-XXX-XXX-XXX54,73847,91540,728
Title III 20-XXX-XXX-XXX50,27748,47741,595
Title IV 20-XXX-XXX-XXX1,24600
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX578,682467,735467,735
Total Federal Projects 990,609894,790831,636
TOTAL GRANTS AND ENTITLEMENTS 1,010,042912,237831,636
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX698,354694,671700,636
TOTAL REPAYMENT OF DEBT 698,354694,671700,636
Total Expenditures 29,291,93830,756,15430,692,009
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 29,291,93830,756,15430,692,009

 

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 Budget640,705803,757562,757562,757
  Repayment of Debt4530
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve100100100100
      Adult Education Programs0000
      Maintenance Reserve00241,000301,000
      Legal Reserve332,238475,460403,7210
      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 Cost13,51613,14513,52713,88313,836
Total Classroom Instruction7,5997,8428,2048,4198,246
Classroom-Salaries and Benefits7,2767,4818,0397,9998,062
Classroom-General Supplies and Textbooks1489854219110
Classroom-Purchased Services and Other17526311120275
Total Support Services2,1711,8671,8641,9672,128
Support Services-Salaries and Benefits2,0381,7521,7661,8351,963
Total Administrative Costs1,7651,5431,5831,5781,553
Administration-Salaries and Benefits1,4581,2771,3241,2881,289
Legal Costs074374943
Total Operations and Maintenance of Plant1,6391,4711,4101,4621,472
Operations & Maintenance of Plant-Salary & Ben.761795750704760
Board Contribution to Food Services00000
Total Extracurricular Costs298312340337331
Total Equipment Costs00000
Employee Benefits as a % of Salaries27.337.3363535.2

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
  • A.C.E.S. Program for Natural Gas
  • A.C.E.S. Program for Electricity
  • Ed Data School Purchasing Co-Op
  • Transportation Services through Morris-Union Jointure Commission
  • Transportation Services through Union County Ed Services Commission
  • Bus Maintenance with Morris-Union Jointure Commission
  • Gasoline purchases with the municipality
  • E-rate Funding
  • Shared use of town recreation building for Academy Program
  • Operate town recreation building after school hours for a fee
  • Middlesex Regional Educational Services Commission Co-Op Pricing

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy17,505,170 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)287,805,187 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1006.0823 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy18,200,713 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)287,805,187 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1006.3240 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy17,505,170 (G)
Estimated Equalized Valuation (as of 10/01/2011)1,158,723,657 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1001.5107 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy18,200,713 (J)
Estimated Equalized Valuation (as of 10/01/2011)1,158,723,657 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1001.5708 (L)

 

Administrative Salaries
Employee Name: Patrick Spagnoletti 
Job TitleSuperintendent 
Base Annual Salary177,034 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2015 
  Contracted Number of Annual Work Days246 
  Contracted Number of Annual Vacation Days 25 
  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: 
Allowances3,500 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount32,023 
  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 maximum eligible 
   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: Susan Guercio 
Job TitleBusiness Administrator 
Base Annual Salary143,525 
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 Days246 
  Contracted Number of Annual Vacation Days 25 
  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, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount38,800 
  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 maximum eligible 
   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