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User Friendly Budgets
2010

MIDDLESEX - SOUTH PLAINFIELD BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time3,2553,2803,280
Pupils on Roll Reg Accr. Adult High Sch95930
spacing
Pupils on Roll - Special Full-Time451462462
Pupils on Roll - Special Shared-Time230
Private School Placements292525
spacing
Pupils Sent to Other Districts-Reg Prog100
Pupils Sent to Other Dists-Spec Ed Prog151414
Pupils in State Facilities460

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 804,949 1,374,785
Withdrawal from Current Expense Emergency Rsv 10-312 0 0 300,215
Withdrawal from Cap Res-for Local Share 10-307 0 3,475,000 0
Revenues from Local Sources:
Local Tax Levy 10-1210 39,108,513 39,255,220 39,438,003
Transportation Fees from Individuals 10-1410 112,190 0 0
Transportation Fees from Other LEAs 10-1420-1440 0 122,175 142,175
Interest Earned on Capital Reserve Funds 10-1XXX 37,000 3,000 0
Other Restricted Miscellaneous Revenues 10-1XXX 76,338 67,375 0
Unrestricted Miscellaneous Revenues 10-1XXX 215,090 237,575 287,949
SUBTOTAL  39,549,131 39,685,345 39,868,127
Revenues from State Sources:
Aid for Adult and Post-Graduate Programs 10-3191 104,904 0 0
Extraordinary Aid 10-3131 463,313 0 100,000
Other State Aids 10-3XXX 20,706 2,040,000 0
Categorical Special Education Aid 10-3132 1,964,597 2,013,968 261,882
Equalization Aid 10-3176 6,702,978 5,829,579 6,944,808
Categorical Security Aid 10-3177 347,310 384,031 0
Categorical Transportation Aid 10-3121 373,874 485,539 0
SUBTOTAL  9,977,682 10,753,117 7,306,690
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 29,625 29,627
Equalization Aid - ARRA ESF 16-4520 0 1,244,064 0
Equalization Aid - ARRA GSF 17-4521 0 48,160 0
SUBTOTAL  0 1,321,849 29,627
Adjustment for Prior Year Encumbrances  0 740,284 0
Actual Revenues (Over)/Under Expenditures  -1,380,825 0 0
TOTAL OPERATING BUDGET  48,145,988 56,780,544 48,879,444
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 25,869 0 0
Revenues from State Sources:
Preschool Education Aid 20-3218 0 52,800 52,800
Other Restricted Entitlements 20-32XX 260,360 202,000 222,000
TOTAL REVENUES FROM STATE SOURCES  260,360 254,800 274,800
Revenues from Federal Sources:
Title I 20-4411-4416 235,570 207,000 103,000
Title II 20-4451-4455 0 0 61,400
Title III 20-4491-4494 0 0 9,500
Title IV 20-4471-4474 0 0 5,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 863,541 705,000 708,000
Other 20-4XXX 123,528 100,000 0
TOTAL REVENUES FROM FEDERAL SOURCES  1,222,639 1,012,000 886,900
TOTAL GRANTS AND ENTITLEMENTS  1,508,868 1,266,800 1,161,700
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 1,210,005 1,025,980 1,183,120
TOTAL REVENUES FROM LOCAL SOURCES  1,210,005 1,025,980 1,183,120
TOTAL LOCAL REPAYMENT OF DEBT  1,210,005 1,025,980 1,183,120
TOTAL REPAYMENT OF DEBT  1,210,005 1,025,980 1,183,120
TOTAL REVENUES/SOURCES  50,864,861 59,073,324 51,224,264
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  50,864,861 59,073,324 51,224,264

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX17,144,03318,452,57018,255,647
Special Education 11-2XX-100-XXX3,961,8374,364,7354,178,628
Basic Skills/Remedial 11-230-100-XXX248,218306,830366,922
Bilingual Education 11-240-100-XXX248,898265,401265,520
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX123,737181,813134,421
School Sponsored Athletics 11-402-100-XXX758,744880,305714,271
Support Services:
Tuition 11-000-100-XXX1,189,6301,666,5871,715,786
Attendance and Social Work Services 11-000-211-XXX80,30292,25986,281
Health Services 11-000-213-XXX626,321682,490677,358
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2171,057,5901,060,8131,227,014
Guidance 11-000-218-XXX1,196,1531,281,978985,957
Child Study Teams 11-000-219-XXX802,278831,922842,110
Improvement of Instructional Services 11-000-221-XXX132,141124,001121,948
Educational Media Services - School Library 11-000-222-XXX551,948591,162561,962
Instructional Staff Training Services 11-000-223-XXX147,468187,083157,351
General Administration 11-000-230-XXX1,028,2601,077,4871,076,601
School Administration 11-000-240-XXX2,130,4762,226,2982,220,792
Central Svcs & Admin Info Technology 11-000-25X-XXX1,201,8401,109,207896,397
Operation and Maintenance of Plant Services 11-000-26X-XXX4,972,1035,224,3303,938,981
Student Transportation Services 11-000-270-XXX1,804,4842,194,2781,728,857
Personal Services - Employee Benefits 11-XXX-XXX-2XX6,604,8867,436,2038,632,906
Total Support Services Expenditures 23,525,88025,786,09824,870,301
TOTAL GENERAL CURRENT EXPENSE 46,011,34750,237,75248,785,710
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60403,0000
Equipment 12-XXX-XXX-73X605,376100,1310
Facilities Acquisition and Construction Services 12-000-4XX-XXX1,074,6715,921,91768,734
TOTAL CAPITAL EXPENDITURES 1,680,0476,025,04868,734
Summer School:
Instruction 13-422-100-XXX136,918186,5120
Support Services 13-422-200-XXX38,64523,0000
Total Summer School 175,563209,5120
Accredited Evening/Adult High School/Post-Graduate:
Instruction 13-601-100-XXX71,86247,6750
Support Services 13-601-200-XXX178,500241,0570
Total Accredited Evening/Adult HS/Post-Grad. 250,362288,7320
TOTAL SPECIAL SCHOOLS 425,925498,2440
Transfer of Funds to Charter Schools 10-000-100-56X28,66919,50025,000
OPERATING BUDGET GRAND TOTAL 48,145,98856,780,54448,879,444
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX25,86900
Preschool Education Aid:
Instruction 20-218-100-XXX052,80052,800
TOTAL PRESCHOOL EDUCATION AID 052,80052,800
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX14,98424,00025,000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX119,43089,00093,000
Nonpublic Handicapped Services 20-XXX-XXX-XXX42,44018,00021,000
Nonpublic Nursing Services 20-XXX-XXX-XXX20,22630,00035,000
Nonpublic Technology Initiative 20-XXX-XXX-XXX10,48017,00020,000
Other Special Projects 20-XXX-XXX-XXX52,80024,00028,000
Total State Projects 260,360254,800274,800
Federal Projects:
Title I 20-XXX-XXX-XXX235,570207,000103,000
Title II 20-XXX-XXX-XXX0061,400
Title III 20-XXX-XXX-XXX009,500
Title IV 20-XXX-XXX-XXX005,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX863,541705,000708,000
Other Special Projects 20-XXX-XXX-XXX123,528100,0000
Total Federal Projects 1,222,6391,012,000886,900
TOTAL GRANTS AND ENTITLEMENTS 1,508,8681,266,8001,161,700
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,210,0051,025,9801,183,120
TOTAL REPAYMENT OF DEBT 1,210,0051,025,9801,183,120
Total Expenditures 50,864,86159,073,32451,224,264
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 50,864,86159,073,32451,224,264

 

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 Budget3,519,9491,523,404941,900766,900
  Repayment of Debt1100
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1,552,7363,475,00000
      Adult Education Programs0000
      Maintenance Reserve467,310499,992499,992499,992
      Legal Reserve852,8701,854,2301,199,7850
      Tuition Reserve0000
      Current Expense Emergency Reserve170,000495,000495,000194,785
  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 Cost10,95611,60912,52012,39512,141
Total Classroom Instruction6,7407,0727,7197,6307,824
Classroom-Salaries and Benefits6,5326,8467,4547,3567,628
Classroom-General Supplies and Textbooks164190195201135
Classroom-Purchased Services and Other4537717362
Total Support Services1,3931,4691,5631,5451,527
Support Services-Salaries and Benefits1,2671,2641,3551,3391,306
Total Administrative Costs1,1751,3661,3821,3751,355
Administration-Salaries and Benefits9261,0441,1041,0951,086
Legal Costs00545360
Total Operations and Maintenance of Plant1,2761,3611,4281,4221,074
Operations & Maintenance of Plant-Salary & Ben.010414714596
Total Food Services Costs00000
Total Extracurricular Costs310280334331276
Total Equipment Costs171630270
Employee Benefits as a % of Salaries2222.222.922.827.4

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
  • South Plainfield Borough-
  • Snow plowing and salting services, tree removal, security, coopertative
  • service contract for custodial servicies.
  • Middlesex Regional Education Service Commission-
  • Transportaion route bidding, transporation jointure network, energy
  • utility cooperative, purchasing cooperative.
  • Northern Middlesex Alliance-
  • Banking cooperative, photocopy cooperative
  • Transportation jointures-
  • School district provides jointures with Highland Park and Plainfield
  • Piscataway School District provides a transportation jointure with
  • South Plainfield.

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy39,438,003 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)1,427,902,681 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1002.7620 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy40,621,123 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)1,427,902,681 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1002.8448 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy39,438,003 (G)
Estimated Equalized Valuation (as of 10/01/2009)4,126,186,779 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.9558 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy40,621,123 (J)
Estimated Equalized Valuation (as of 10/01/2009)4,126,186,779 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.9845 (L)

 

Administrative Salaries
Employee Name: Jose R. Negron 
Job TitleSuperintendent 
Base Annual Salary177,598 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract10/18/2007 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 25 
  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 DaysNA 
Benefits: 
Allowances5,800 
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: Richard A. Guarini 
Job TitleBusiness Administrator 
Base Annual Salary132,600 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract05/01/2008 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 22 
  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: 
Allowances2,600 
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