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User Friendly Budgets
2010

UNION - ROSELLE PARK BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time1,7311,7281,742
Pupils on Roll Regular Shared-Time161818
spacing
Pupils on Roll - Special Full-Time259232232
Pupils on Roll - Special Shared-Time181717
Private School Placements322
spacing
Pupils Sent to Other Districts-Reg Prog011
Pupils Sent to Other Dists-Spec Ed Prog188
Pupils Received292430
Pupils in State Facilities110

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 141,402 260,499
Transfers from Other Funds 10-5200 16 0 100,000
Revenues from Local Sources:
Local Tax Levy 10-1210 16,740,794 17,003,024 17,505,170
Tuition 10-1300 293,421 256,097 342,958
Other Restricted Miscellaneous Revenues 10-1XXX 0 17,644 117,644
Unrestricted Miscellaneous Revenues 10-1XXX 67,661 50,018 42,570
SUBTOTAL  17,101,876 17,326,783 18,008,342
Revenues from State Sources:
Extraordinary Aid 10-3131 83,799 15,721 50,000
Categorical Special Education Aid 10-3132 1,062,238 1,090,175 115,649
Equalization Aid 10-3176 8,667,135 7,514,860 9,148,164
Categorical Security Aid 10-3177 278,887 303,299 0
Categorical Transportation Aid 10-3121 61,287 97,038 0
SUBTOTAL  10,153,346 9,021,093 9,313,813
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 25,792 24,341
Equalization Aid - ARRA ESF 16-4520 0 1,603,711 0
Equalization Aid - ARRA GSF 17-4521 0 62,082 0
SUBTOTAL  0 1,691,585 24,341
Adjustment for Prior Year Encumbrances  0 1,285,876 0
Actual Revenues (Over)/Under Expenditures  -423,690 0 0
TOTAL OPERATING BUDGET  26,831,548 29,466,739 27,706,995
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 6,048 10,020 0
Revenues from Federal Sources:
Title I 20-4411-4416 299,195 301,186 256,007
Title II 20-4451-4455 0 0 48,399
Title III 20-4491-4494 0 0 33,459
I.D.E.A. Part B (Handicapped) 20-4420-4429 442,332 454,135 454,135
Other 20-4XXX 113,487 102,560 0
TOTAL REVENUES FROM FEDERAL SOURCES  855,014 857,881 792,000
TOTAL GRANTS AND ENTITLEMENTS  861,062 867,901 792,000
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 2 2
Revenues from Local Sources:
Local Tax Levy 40-1210 682,805 690,530 697,676
TOTAL REVENUES FROM LOCAL SOURCES  682,805 690,530 697,676
Revenues from State Sources:
Debt Service Aid Type II 40-3160 822 810 679
TOTAL LOCAL REPAYMENT OF DEBT  683,627 691,342 698,357
Actual Revenues (Over)/Under Expenditures  -2 0 0
TOTAL REPAYMENT OF DEBT  683,625 691,342 698,357
TOTAL REVENUES/SOURCES  28,376,235 31,025,982 29,197,352
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  28,376,235 31,025,982 29,197,352

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX8,827,4388,678,7838,257,726
Special Education 11-2XX-100-XXX2,201,9572,231,0572,305,728
Basic Skills/Remedial 11-230-100-XXX521,610477,550354,830
Bilingual Education 11-240-100-XXX488,025496,771450,253
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX163,596163,472122,644
School Sponsored Athletics 11-402-100-XXX336,459419,247365,553
Community Services Programs/Operations 11-800-330-XXX56,34058,645157,818
Support Services:
Tuition 11-000-100-XXX573,4271,006,9911,158,451
Attendance and Social Work Services 11-000-211-XXX31,03535,88117,890
Health Services 11-000-213-XXX328,336353,730334,363
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217745,617828,512537,311
Guidance 11-000-218-XXX754,796795,113758,866
Child Study Teams 11-000-219-XXX870,320916,363575,632
Improvement of Instructional Services 11-000-221-XXX152,935163,759170,769
Educational Media Services - School Library 11-000-222-XXX507,713513,833277,142
Instructional Staff Training Services 11-000-223-XXX78,588111,08772,350
General Administration 11-000-230-XXX580,991723,376606,082
School Administration 11-000-240-XXX1,640,4131,837,9511,262,590
Central Svcs & Admin Info Technology 11-000-25X-XXX426,879562,339466,881
Operation and Maintenance of Plant Services 11-000-26X-XXX2,795,3723,298,1522,607,774
Student Transportation Services 11-000-270-XXX320,620486,204380,844
Personal Services - Employee Benefits 11-XXX-XXX-2XX4,334,5815,282,9236,418,733
Total Support Services Expenditures 14,141,62316,916,21415,645,678
TOTAL GENERAL CURRENT EXPENSE 26,737,04829,441,73927,660,230
CAPITAL EXPENDITURES
Facilities Acquisition and Construction Services 12-000-4XX-XXX94,50025,00046,765
TOTAL CAPITAL EXPENDITURES 94,50025,00046,765
OPERATING BUDGET GRAND TOTAL 26,831,54829,466,73927,706,995
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX6,04810,0200
Federal Projects:
Title I 20-XXX-XXX-XXX299,195301,186256,007
Title II 20-XXX-XXX-XXX0048,399
Title III 20-XXX-XXX-XXX0033,459
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX442,332454,135454,135
Other Special Projects 20-XXX-XXX-XXX113,487102,5600
Total Federal Projects 855,014857,881792,000
TOTAL GRANTS AND ENTITLEMENTS 861,062867,901792,000
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX683,625691,342698,357
TOTAL REPAYMENT OF DEBT 683,625691,342698,357
Total Expenditures 28,376,23531,025,98229,197,352
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 28,376,23531,025,98229,197,352

 

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 Budget635,491658,003516,601516,601
  Repayment of Debt2420
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve100100100100
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve91,402260,499260,4990
      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 Cost11,80512,86313,45314,13313,116
Total Classroom Instruction6,7317,3157,4887,5977,772
Classroom-Salaries and Benefits6,3866,8607,1337,2177,500
Classroom-General Supplies and Textbooks14728617419587
Classroom-Purchased Services and Other198169180186184
Total Support Services1,9482,1112,2912,3571,858
Support Services-Salaries and Benefits1,8121,9942,1362,1691,746
Total Administrative Costs1,4821,5811,6941,9371,527
Administration-Salaries and Benefits1,2601,3661,4341,6241,288
Legal Costs00334533
Total Operations and Maintenance of Plant1,3051,5281,5861,8401,525
Operations & Maintenance of Plant-Salary & Ben.694706773781785
Total Food Services Costs00000
Total Extracurricular Costs303294351358317
Total Equipment Costs240000
Employee Benefits as a % of Salaries2623.928.328.238

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
  • A.C.E.S. Program for Natural Gas
  • A.C.E.S. Program for Electric
  • 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 Coop Pricing

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy17,505,170 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)289,431,586 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1006.0481 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy18,202,846 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)289,431,586 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1006.2892 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy17,505,170 (G)
Estimated Equalized Valuation (as of 10/01/2009)1,297,388,390 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1001.3493 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy18,202,846 (J)
Estimated Equalized Valuation (as of 10/01/2009)1,297,388,390 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1001.4030 (L)

 

Administrative Salaries
Employee Name: Patrick Spagnoletti 
Job TitleSuperintendent 
Base Annual Salary170,225 
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 Contract06/30/2012 
  Contracted Number of Annual Work Days234 
  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 Days 
Benefits: 
Allowances3,500 
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: Susan Guercio 
Job TitleBusiness Administrator 
Base Annual Salary140,710 
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 Days234 
  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: 
Allowances1,600 
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