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User Friendly Budgets
2010

MIDDLESEX - MIDDLESEX BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time1,8461,8741,873
spacing
Pupils on Roll - Special Full-Time245241242
Pupils on Roll - Special Shared-Time377
Private School Placements121010
spacing
Pupils Sent to Other Districts-Reg Prog244
Pupils Sent to Other Dists-Spec Ed Prog101214
Pupils Received183536
Pupils in State Facilities200

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 385,756 111,804
Transfers from Other Funds 10-5200 11,722 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 19,641,486 20,032,351 20,033,474
Tuition 10-1300 96,684 48,200 53,800
Interest Earned on Capital Reserve Funds 10-1XXX 3,583 1,876 2,000
Unrestricted Miscellaneous Revenues 10-1XXX 109,829 155,000 153,000
SUBTOTAL  19,851,582 20,237,427 20,242,274
Revenues from State Sources:
Extraordinary Aid 10-3131 170,424 0 0
Other State Aids 10-3XXX 20,323 0 0
Categorical Special Education Aid 10-3132 1,113,625 1,173,223 306,092
Equalization Aid 10-3176 7,486,143 6,055,316 7,340,758
Categorical Security Aid 10-3177 201,305 222,347 0
Categorical Transportation Aid 10-3121 244,398 340,673 0
SUBTOTAL  9,236,218 7,791,559 7,646,850
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 18,124 17,903
Equalization Aid - ARRA ESF 16-4520 0 1,292,237 0
Equalization Aid - ARRA GSF 17-4521 0 50,024 0
SUBTOTAL  0 1,360,385 17,903
Adjustment for Prior Year Encumbrances  0 19,412 0
Actual Revenues (Over)/Under Expenditures  -544,651 0 0
TOTAL OPERATING BUDGET  28,554,871 29,794,539 28,018,831
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 15,090 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 134,466 139,728 134,000
TOTAL REVENUES FROM STATE SOURCES  134,466 139,728 134,000
Revenues from Federal Sources:
Title I 20-4411-4416 129,156 167,773 112,240
Title II 20-4451-4455 0 0 48,200
Title III 20-4491-4494 0 0 9,000
Title IV 20-4471-4474 0 0 4,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 489,907 500,396 468,781
Other 20-4XXX 71,220 84,706 0
TOTAL REVENUES FROM FEDERAL SOURCES  690,283 752,875 642,221
TOTAL GRANTS AND ENTITLEMENTS  839,839 892,603 776,221
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 440,541 460,911 487,871
TOTAL REVENUES FROM LOCAL SOURCES  440,541 460,911 487,871
Revenues from State Sources:
Debt Service Aid Type II 40-3160 263,484 275,664 227,604
TOTAL LOCAL REPAYMENT OF DEBT  704,025 736,575 715,475
TOTAL REPAYMENT OF DEBT  704,025 736,575 715,475
TOTAL REVENUES/SOURCES  30,098,735 31,423,717 29,510,527
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  30,098,735 31,423,717 29,510,527

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX9,152,3079,228,4648,670,450
Special Education 11-2XX-100-XXX2,643,7712,801,6722,748,760
Basic Skills/Remedial 11-230-100-XXX441,308518,565545,500
Bilingual Education 11-240-100-XXX158,474130,280135,310
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX117,225124,220107,220
School Sponsored Athletics 11-402-100-XXX465,719486,474452,385
Support Services:
Tuition 11-000-100-XXX733,633593,631753,828
Attendance and Social Work Services 11-000-211-XXX21,14323,12721,260
Health Services 11-000-213-XXX349,916372,306373,185
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217571,188604,180661,417
Guidance 11-000-218-XXX735,556766,300779,592
Child Study Teams 11-000-219-XXX910,654959,230983,569
Improvement of Instructional Services 11-000-221-XXX189,839197,683178,556
Educational Media Services - School Library 11-000-222-XXX307,234313,089236,730
Instructional Staff Training Services 11-000-223-XXX37,79044,24721,985
General Administration 11-000-230-XXX601,284731,369698,023
School Administration 11-000-240-XXX1,265,7771,338,8131,242,470
Central Svcs & Admin Info Technology 11-000-25X-XXX590,621661,837613,586
Operation and Maintenance of Plant Services 11-000-26X-XXX2,408,0682,500,1592,515,140
Student Transportation Services 11-000-270-XXX740,658778,875818,885
Personal Services - Employee Benefits 11-XXX-XXX-2XX4,618,4725,118,2785,294,547
Total Support Services Expenditures 14,081,83315,003,12415,192,773
TOTAL GENERAL CURRENT EXPENSE 27,060,63728,292,79927,852,398
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60401,8762,000
Equipment 12-XXX-XXX-73X169,067210,41748,900
Facilities Acquisition and Construction Services 12-000-4XX-XXX1,325,1671,289,447115,533
TOTAL CAPITAL EXPENDITURES 1,494,2341,501,740166,433
OPERATING BUDGET GRAND TOTAL 28,554,87129,794,53928,018,831
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX15,09000
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX10,35111,91310,000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX61,85172,39970,000
Nonpublic Handicapped Services 20-XXX-XXX-XXX41,05141,28841,000
Nonpublic Nursing Services 20-XXX-XXX-XXX13,97314,12813,000
Nonpublic Technology Initiative 20-XXX-XXX-XXX7,24000
Total State Projects 134,466139,728134,000
Federal Projects:
Title I 20-XXX-XXX-XXX129,156167,773112,240
Title II 20-XXX-XXX-XXX0048,200
Title III 20-XXX-XXX-XXX009,000
Title IV 20-XXX-XXX-XXX004,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX489,907500,396468,781
Other Special Projects 20-XXX-XXX-XXX71,22084,7060
Total Federal Projects 690,283752,875642,221
TOTAL GRANTS AND ENTITLEMENTS 839,839892,603776,221
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX0736,575715,475
Additional State School Building Aid-Ch.177 40-702-510-XXX704,02500
Total Additional State School Building Aid 704,02500
TOTAL REPAYMENT OF DEBT 704,025736,575715,475
Total Expenditures 30,098,73531,423,71729,510,527
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 30,098,73531,423,71729,510,527

 

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 Budget626,165927,014492,712492,712
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve331,352534,696536,572538,572
      Adult Education Programs0000
      Maintenance Reserve150,000250,000250,000250,000
      Legal Reserve344,817275,258111,8040
      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 Cost11,54912,21112,57412,70412,403
Total Classroom Instruction6,9077,3407,5027,5437,317
Classroom-Salaries and Benefits6,5506,9077,1417,1807,037
Classroom-General Supplies and Textbooks290372281297219
Classroom-Purchased Services and Other6861806761
Total Support Services1,7081,8281,8971,9171,928
Support Services-Salaries and Benefits1,5171,6381,7071,6961,715
Total Administrative Costs1,3691,4121,5011,5491,474
Administration-Salaries and Benefits1,1141,1581,2001,2111,183
Legal Costs00313531
Total Operations and Maintenance of Plant1,2061,2851,3151,3311,345
Operations & Maintenance of Plant-Salary & Ben.631657684697691
Total Food Services Costs00000
Total Extracurricular Costs347332346348323
Total Equipment Costs2181149923
Employee Benefits as a % of Salaries24.72626.527.729.6

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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
  • MRESCM for Natural Gas Purchase
  • MRESCM for Electric Purchase
  • MRESCM for tuition,transportation,home instruction services
  • MRESCM cooperative purchasing
  • NJSABIG - ERIC North for insurance
  • Grinpsec Trust for Dental Insurance
  • Transportation Jointures with Piscataway BOE, Greenbrrok BOE, South Plain
  • field BOE, Watchung Hills BOE, MRESCM and SCESCM
  • Facility Useage wiht Middlesex Boro
  • Field Use & Field Maintenance with Middlesex Boro
  • Refuse collection with Middlesex Boro
  • Fuel purchas for vehicles from Middlesex Boro
  • Cooperative purchasing through Educational Data Services
  • Participation in the Northern Middlesex Alliance
  • Bank Consortium through Northern Middlesex Allinace for higher interest
  • rates on deposited funds
  • Participating in a History Grant with 5 school districts

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy20,033,474 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)500,227,447 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1004.0049 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy20,521,345 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)500,227,447 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1004.1024 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy20,033,474 (G)
Estimated Equalized Valuation (as of 10/01/2009)1,692,863,887 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1001.1834 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy20,521,345 (J)
Estimated Equalized Valuation (as of 10/01/2009)1,692,863,887 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1001.2122 (L)

 

Administrative Salaries
Employee Name: Debra Zamparelli 
Job TitleCoordinator/Dir./Mgr./Supvr. Curriculum Director 
Base Annual Salary120,420 
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 Days241 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days12 
  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: 
Allowances2,400 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount5,000 
  Description of: 
   Buyback of Sick Days at the End of Contract$75 per day upon separation 
   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: James C. Baker 
Job TitleSuperintendent 
Base Annual Salary161,375 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2007 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days241 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days13 
  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: 
Allowances8,679 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount5,000 
  Description of: 
   Buyback of Sick Days at the End of Contract$100/day upr to 5,000 upon separation 
   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 Remuneration6,207 
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash10 per year at per diem rate 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Joseph Mendicino 
Job TitleCoordinator/Dir./Mgr./Supvr. Network Manager 
Base Annual Salary118,390 
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 Days241 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days12 
  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 Amount
  Description of: 
   Buyback of Sick Days at the End of Contract 
   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: Michele Previte 
Job TitleBusiness Administrator 
Base Annual Salary141,450 
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 Days241 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days12 
  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, Other2,100 
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract 
   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: Raymond Mulvey 
Job TitleCoordinator/Dir./Mgr./Supvr. Supervisor of Bldg & Grnds 
Base Annual Salary83,960 
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 Days245 
  Contracted Number of Annual Vacation Days 12 
  Contracted Number of Annual Sick Days12 
  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 Amount
  Description of: 
   Buyback of Sick Days at the End of Contract 
   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