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User Friendly Budgets
2010

MIDDLESEX - DUNELLEN BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time1,0251,0641,064
spacing
Pupils on Roll - Special Full-Time767676
Pupils on Roll - Special Shared-Time111
Private School Placements999
spacing
Pupils Sent to Other Districts-Reg Prog011
Pupils Sent to Other Dists-Spec Ed Prog91111
Pupils Received011
Pupils in State Facilities121

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 0 150,229
Revenues from Local Sources:
Local Tax Levy 10-1210 8,126,326 8,354,094 8,543,395
Tuition 10-1300 0 36,000 62,000
Other Restricted Miscellaneous Revenues 10-1XXX 13,877 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 91,552 25,000 15,000
SUBTOTAL  8,231,755 8,415,094 8,620,395
Revenues from State Sources:
Extraordinary Aid 10-3131 50,591 0 0
Categorical Special Education Aid 10-3132 605,160 619,095 251,601
Equalization Aid 10-3176 4,270,079 3,681,532 4,431,149
Categorical Security Aid 10-3177 167,373 181,974 0
Categorical Transportation Aid 10-3121 42,720 73,078 0
SUBTOTAL  5,135,923 4,555,679 4,682,750
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 8,507 9,759 5,143
Equalization Aid - ARRA ESF 16-4520 0 785,659 0
Equalization Aid - ARRA GSF 17-4521 0 30,414 0
SUBTOTAL  8,507 825,832 5,143
Adjustment for Prior Year Encumbrances  0 145,261 0
Actual Revenues (Over)/Under Expenditures  -282,042 0 0
TOTAL OPERATING BUDGET  13,094,143 13,941,866 13,458,517
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 13,561 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 28,821 0 0
TOTAL REVENUES FROM STATE SOURCES  28,821 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 176,164 205,591 164,473
Title II 20-4451-4455 0 0 32,000
Title III 20-4491-4494 0 0 11,763
Title IV 20-4471-4474 0 0 3,173
I.D.E.A. Part B (Handicapped) 20-4420-4429 221,129 223,503 178,802
Other 20-4XXX 51,697 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  448,990 429,094 390,211
TOTAL GRANTS AND ENTITLEMENTS  491,372 429,094 390,211
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1 0
Revenues from Local Sources:
Local Tax Levy 40-1210 988,903 1,026,805 1,044,100
TOTAL REVENUES FROM LOCAL SOURCES  988,903 1,026,805 1,044,100
Revenues from State Sources:
Debt Service Aid Type II 40-3160 256,102 253,036 209,143
TOTAL LOCAL REPAYMENT OF DEBT  1,245,005 1,279,842 1,253,243
TOTAL REPAYMENT OF DEBT  1,245,005 1,279,842 1,253,243
TOTAL REVENUES/SOURCES  14,830,520 15,650,802 15,101,971
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  14,830,520 15,650,802 15,101,971

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX4,405,9304,635,6804,403,906
Special Education 11-2XX-100-XXX967,5831,035,109972,906
Basic Skills/Remedial 11-230-100-XXX62,03397,35365,697
Bilingual Education 11-240-100-XXX96,817107,454104,446
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX100,901111,915107,212
School Sponsored Athletics 11-402-100-XXX196,573243,815217,569
Support Services:
Tuition 11-000-100-XXX863,479978,835968,262
Attendance and Social Work Services 11-000-211-XXX221,305238,384243,051
Health Services 11-000-213-XXX108,195113,230115,418
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217249,126205,066204,939
Guidance 11-000-218-XXX238,133255,832262,969
Child Study Teams 11-000-219-XXX251,047264,381268,836
Improvement of Instructional Services 11-000-221-XXX102,684123,815116,797
Educational Media Services - School Library 11-000-222-XXX140,689150,320152,883
Instructional Staff Training Services 11-000-223-XXX1,0312,5002,000
General Administration 11-000-230-XXX388,712426,332401,654
School Administration 11-000-240-XXX668,851775,471703,276
Central Svcs & Admin Info Technology 11-000-25X-XXX268,442310,562293,270
Operation and Maintenance of Plant Services 11-000-26X-XXX1,443,8681,410,2921,300,840
Student Transportation Services 11-000-270-XXX392,359429,713399,691
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,866,0412,019,3162,102,839
Total Support Services Expenditures 7,203,9627,704,0497,536,725
TOTAL GENERAL CURRENT EXPENSE 13,033,79913,935,37513,408,461
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X52,8606,4910
Facilities Acquisition and Construction Services 12-000-4XX-XXX0050,056
TOTAL CAPITAL EXPENDITURES 52,8606,49150,056
Transfer of Funds to Charter Schools 10-000-100-56X7,48400
OPERATING BUDGET GRAND TOTAL 13,094,14313,941,86613,458,517
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX13,56100
Other State Projects:
Instruction 20-217-100-XXX28,82100
TOTAL TARA USED TO SUPPORT PROGRAMS 28,82100
Total State Projects 28,82100
Federal Projects:
Title I 20-XXX-XXX-XXX176,164205,591164,473
Title II 20-XXX-XXX-XXX0032,000
Title III 20-XXX-XXX-XXX0011,763
Title IV 20-XXX-XXX-XXX003,173
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX221,129223,503178,802
Other Special Projects 20-XXX-XXX-XXX51,69700
Total Federal Projects 448,990429,094390,211
TOTAL GRANTS AND ENTITLEMENTS 491,372429,094390,211
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,245,0051,279,8421,253,243
TOTAL REPAYMENT OF DEBT 1,245,0051,279,8421,253,243
Total Expenditures 14,830,52015,650,80215,101,971
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 14,830,52015,650,80215,101,971

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/08
Audited
Balance
6/30/09
Estimated
Balance
6/30/10
Estimated
Balance
6/30/11
Unassigned:
  General Operating Budget250,631286,967386,967249,967
  Repayment of Debt1100
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1111
      Adult Education Programs0000
      Maintenance Reserve0250,000250,000250,000
      Legal Reserve013,22913,2290
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2007-08
Actual
2008-09
Actual
2009-10
Original
Budget
2009-10
Revised
Budget
2010-11
Proposed
Budget
Total Comparative Per Pupil Cost10,18410,66911,30810,98410,557
Total Classroom Instruction5,9246,1516,6426,3506,086
Classroom-Salaries and Benefits5,6995,8176,4226,1295,858
Classroom-General Supplies and Textbooks198327206193217
Classroom-Purchased Services and Other277142812
Total Support Services1,2491,4091,4621,4101,446
Support Services-Salaries and Benefits1,0021,1271,1881,1441,188
Total Administrative Costs1,3351,4441,5661,5911,498
Administration-Salaries and Benefits1,1661,2481,3591,3561,302
Legal Costs00273526
Total Operations and Maintenance of Plant1,3731,3441,2621,2691,187
Operations & Maintenance of Plant-Salary & Ben.143185171165222
Total Food Services Costs00000
Total Extracurricular Costs292319374361338
Total Equipment Costs1348060
Employee Benefits as a % of Salaries24.724.324.424.326.4

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2010 Comparative Spending Guide and can be found on the Department of Education's Internet address: http://www.state.nj.us/education under Finance, when available. This publication is available in the board office and public libraries. The same calculations were performed using the 2009-10 revised appropriations and 2010-11 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) Transportation through Middlesex Regional ESC, Somerset County ESC,
  • & jointures with Piscataway South Plainfield schools districts.
  • 2) Utilize MRESC special education schools as much as possible.
  • 3) Use of county-wide bidding for teaching, athletic, paper, etc supplies
  • thru Educational Data Services via MRESC.
  • 4) Educational Risk Insurance Consortium (thru NJSBAIG) used for most of
  • the district's insurances (property, general liability, workers' comp).
  • 5) Northern Middlesex Alliance consortium of 7 school districts for
  • joint/share services continuing to explore ways to save money by pooling.
  • 6) MRESC gas & electric bids - a consortium of school districts for
  • energy services.
  • 7) Share athletic facilities with the Borough of Dunellen.
  • 8) Share field house/senior citizen center with the Borough of Dunellen.
  • 9) Shared custodial and technology services as needed with Borough.
  • 10) After school program with Piscataway Schools.
  • 11) Use of e-rate for telephone and internet services for a 50% savings.
  • 12) Agreement with Piscataway Schools for purchase of diesel fuel.
  • 13) Member of Grinspec Trust Dental Pool for savings.
  • 14) Taking tuition students into special education classes for savings
  • to Piscataway and income for Dunellen.
  • 15) Use of state contract for purchasing such as computer equipment.
  • 16) Participation in A.C.T. for telephone services; state wide consortium
  • of schools.

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy8,543,395 (A)
Estimated Net Taxable Valuation (as of 01/15/2010)144,803,169 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1005.9000 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy9,587,495 (D)
Estimated Net Taxable Valuation (as of 01/15/2010)144,803,169 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1006.6211 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy8,543,395 (G)
Estimated Equalized Valuation (as of 01/15/2010)673,190,000 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1001.2691 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy9,587,495 (J)
Estimated Equalized Valuation (as of 01/15/2010)673,190,000 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1001.4242 (L)

 

Administrative Salaries
Employee Name: Pio Pennisi 
Job TitleSuperintendent 
Base Annual Salary167,752 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2006 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 23 
  Contracted Number of Annual Sick Days12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days125 
  Description of Other Contracted Non-working DaysWeekends; holidays 
Benefits: 
Allowances4,140 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,391 
  Retirement Plans
Contractual Post-Employment Benefits Amount100 
  Description of: 
   Buyback of Sick Days at the End of Contract$100 per accumulated day 
   Buyback of Vacation Days at the End of Contract50 days max at per diem rate 
   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: Vincent Olivo 
Job TitleBusiness Administrator 
Base Annual Salary134,270 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 23 
  Contracted Number of Annual Sick Days12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days125 
  Description of Other Contracted Non-working DaysWeekends; holidays 
Benefits: 
Allowances1,290 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other5,284 
  Retirement Plans
Contractual Post-Employment Benefits Amount40 
  Description of: 
   Buyback of Sick Days at the End of Contract$40 per accumulated sick day 
   Buyback of Vacation Days at the End of Contractper diem for each accumulated 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