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User Friendly Budgets
2010

UNION - ROSELLE BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time2,3532,2942,271
Pupils on Roll Regular Shared-Time233030
spacing
Pupils on Roll - Special Full-Time413410451
Pupils on Roll - Special Shared-Time1487
Private School Placements614750
spacing
Pupils Sent to Contracted Preschool Prog483045
Pupils Sent to Other Districts-Reg Prog111
Pupils Sent to Other Dists-Spec Ed Prog354147
Pupils Received030
Pupils in State Facilities121111

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 2,608,798 4,259,390
Revenues from Local Sources:
Local Tax Levy 10-1210 23,438,800 23,438,800 23,438,800
Tuition 10-1300 60,386 51,392 0
Other Restricted Miscellaneous Revenues 10-1XXX 219,755 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 0 60,000 60,000
SUBTOTAL  23,718,941 23,550,192 23,498,800
Revenues from State Sources:
Extraordinary Aid 10-3131 900,082 230,999 400,000
Other State Aids 10-3XXX 271,848 0 0
Categorical Special Education Aid 10-3132 1,614,514 1,627,531 482,045
Equalization Aid 10-3176 19,719,003 17,068,135 20,821,278
Categorical Security Aid 10-3177 876,148 955,415 0
Categorical Transportation Aid 10-3121 350,659 381,106 0
SUBTOTAL  23,732,254 20,263,186 21,703,323
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 56,298 100,727 100,727
Equalization Aid - ARRA ESF 16-4520 0 3,642,431 0
Equalization Aid - ARRA GSF 17-4521 0 141,004 0
SUBTOTAL  56,298 3,884,162 100,727
Adjustment for Prior Year Encumbrances  0 717,828 0
Actual Revenues (Over)/Under Expenditures  -4,615,674 0 0
TOTAL OPERATING BUDGET  42,891,819 51,024,166 49,562,240
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 1,874 0 0
Revenues from State Sources:
Early Childhood Program Aid 20-3211 410,779 0 0
Preschool Education Aid 20-3218 0 391,824 391,824
Other Restricted Entitlements 20-32XX 467,176 428,887 428,887
TOTAL REVENUES FROM STATE SOURCES  877,955 820,711 820,711
Revenues from Federal Sources:
Title I 20-4411-4416 657,765 615,578 615,578
I.D.E.A. Part B (Handicapped) 20-4420-4429 923,701 891,050 891,050
Other 20-4XXX 402,951 2,022,499 1,844,565
TOTAL REVENUES FROM FEDERAL SOURCES  1,984,417 3,529,127 3,351,193
TOTAL GRANTS AND ENTITLEMENTS  2,864,246 4,349,838 4,171,904
TOTAL REVENUES/SOURCES  45,756,065 55,374,004 53,734,144
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  45,756,065 55,374,004 53,734,144

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX11,054,96012,482,53612,493,524
Special Education 11-2XX-100-XXX3,370,4694,021,3173,835,540
Basic Skills/Remedial 11-230-100-XXX785,902831,114838,267
Bilingual Education 11-240-100-XXX1,166,1391,243,9101,262,929
School Sponsored Athletics 11-402-100-XXX0500,314503,918
Other Instructional Programs 11-4XX-100-XXX0207,459190,414
Before/After School Programs 11-421-XXX-XXX0131,525136,786
Other Supplemental/At-Risk Programs 11-424-XXX-XXX0115,836120,469
Community Services Programs/Operations 11-800-330-XXX657,98432,0630
Support Services:
Tuition 11-000-100-XXX5,557,9076,409,7226,012,478
Attendance and Social Work Services 11-000-211-XXX115,976157,389150,362
Health Services 11-000-213-XXX389,389450,711478,707
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217706,1941,379,951980,579
Guidance 11-000-218-XXX1,953,155933,382960,075
Child Study Teams 11-000-219-XXX0984,1421,034,855
Improvement of Instructional Services 11-000-221-XXX401,857555,718388,204
Educational Media Services - School Library 11-000-222-XXX233,583416,062459,260
Instructional Staff Training Services 11-000-223-XXX0110,654111,806
General Administration 11-000-230-XXX847,2541,056,225791,427
School Administration 11-000-240-XXX1,815,7401,850,7691,944,165
Central Svcs & Admin Info Technology 11-000-25X-XXX0996,249989,439
Operation and Maintenance of Plant Services 11-000-26X-XXX3,345,4574,003,9213,556,147
Student Transportation Services 11-000-270-XXX2,483,9532,677,1932,557,666
Personal Services - Employee Benefits 11-XXX-XXX-2XX7,770,4047,327,1908,446,912
Total Support Services Expenditures 25,620,86929,309,27828,862,082
TOTAL GENERAL CURRENT EXPENSE 42,656,32348,875,35248,243,929
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X6,900375,904166,693
Facilities Acquisition and Construction Services 12-000-4XX-XXX166,9841,710,6121,087,910
TOTAL CAPITAL EXPENDITURES 173,8842,086,5161,254,603
Adult Education - Local:
Instruction 13-602-100-XXX8,40000
Support Services 13-602-200-XXX08,4008,736
Total Adult Education - Local 8,4008,4008,736
TOTAL SPECIAL SCHOOLS 8,4008,4008,736
Transfer of Funds to Charter Schools 10-000-100-56X53,21253,89854,972
OPERATING BUDGET GRAND TOTAL 42,891,81951,024,16649,562,240
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX1,87400
Preschool Education Aid:
Instruction 20-218-100-XXX410,779218,239183,606
Support Services 20-218-200-XXX0173,585208,218
TOTAL PRESCHOOL EDUCATION AID 410,779391,824391,824
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX50,34856,05256,052
Nonpublic Auxiliary Services 20-XXX-XXX-XXX0133,133133,133
Nonpublic Handicapped Services 20-XXX-XXX-XXX0153,640153,640
Nonpublic Nursing Services 20-XXX-XXX-XXX73,95866,46966,469
Nonpublic Technology Initiative 20-XXX-XXX-XXX38,14900
Other Special Projects 20-XXX-XXX-XXX304,72119,59319,593
Total State Projects 877,955820,711820,711
Federal Projects:
Title I 20-XXX-XXX-XXX657,765615,578615,578
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX923,701891,050891,050
Other Special Projects 20-XXX-XXX-XXX402,9512,022,4991,844,565
Total Federal Projects 1,984,4173,529,1273,351,193
TOTAL GRANTS AND ENTITLEMENTS 2,864,2464,349,8384,171,904
Total Expenditures 45,756,06555,374,00453,734,144
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 45,756,06555,374,00453,734,144

 

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 Budget989,2181,526,919750,000244,150
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0505,850505,850505,850
      Adult Education Programs072,80700
      Maintenance Reserve0000
      Legal Reserve3,443,8686,362,3383,753,5400
      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 Cost12,09412,61214,10014,71514,567
Total Classroom Instruction7,5797,7978,6568,9459,106
Classroom-Salaries and Benefits7,2647,3718,0748,2948,554
Classroom-General Supplies and Textbooks260342480518425
Classroom-Purchased Services and Other5484102132126
Total Support Services1,5661,6652,0552,1922,082
Support Services-Salaries and Benefits1,2491,2491,5671,5901,652
Total Administrative Costs1,4831,5221,6201,7451,721
Administration-Salaries and Benefits1,2891,3201,3581,4171,474
Legal Costs005010151
Total Operations and Maintenance of Plant1,2841,3331,5581,6011,429
Operations & Maintenance of Plant-Salary & Ben.492540602569516
Total Food Services Costs180000
Total Extracurricular Costs1630210219227
Total Equipment Costs0311913861
Employee Benefits as a % of Salaries36.135.329.328.933.3

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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. Educational Data Services provides 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. The Roselle Board of Education and the Borough of Roselle shares
  • the cost of gasoline, garbage removal, and snow plowing.
  • 4. The Roselle Board of Education contracts with UCESC for shared
  • services with our school districts for student transportation services.
  • 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 & Support Services for a variety of
  • paper products and janitorial supplies.
  • 6. The Roselle Board of Education approved a resolution to join
  • the Education Risk Insurance Consortium-North.

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy23,438,800 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)781,136,336 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1003.0006 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy23,438,800 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)781,136,336 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1003.0006 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy23,438,800 (G)
Estimated Equalized Valuation (as of 10/01/2009)1,804,000,316 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1001.2993 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy23,438,800 (J)
Estimated Equalized Valuation (as of 10/01/2009)1,804,000,316 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1001.2993 (L)

 

Administrative Salaries
Employee Name: Joseph Martino 
Job TitleActing Superintendent 
Base Annual Salary700 
Full Time Equivalents (FTE)0.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract 
  Ending Date of Contract 
  Contracted Number of Annual Work Days
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days
  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 DaysPaid on a per diem basis 
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: Kelvin White 
Job TitleFacilities Manager 
Base Annual Salary91,936 
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 Contract06/30/2011 
  Contracted Number of Annual Work Days250 
  Contracted Number of Annual Vacation Days 10 
  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: Luiggi Campana 
Job TitleBusiness Administrator 
Base Annual Salary135,200 
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 Contract06/30/2011 
  Contracted Number of Annual Work Days250 
  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