>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>ESSEX  >>ROSELAND BORO

User Friendly Budgets
2011-2012

ESSEX - ROSELAND BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time454443484
spacing
Pupils on Roll - Special Full-Time525542
Private School Placements545
spacing
Pupils Sent to Other Dists-Spec Ed Prog011
Pupils Received13130

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 191,468 0
Transfers from Other Funds 10-5200 -203,268 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 6,598,522 6,597,416 6,729,364
Other Restricted Miscellaneous Revenues 10-1XXX 110,559 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 0 71,500 108,500
SUBTOTAL  6,709,081 6,668,916 6,837,864
Revenues from State Sources:
Extraordinary Aid 10-3131 88,344 60,000 60,000
Categorical Special Education Aid 10-3132 282,863 63,368 138,740
Categorical Security Aid 10-3177 3,335 0 0
Categorical Transportation Aid 10-3121 118,016 0 0
SUBTOTAL  492,558 123,368 198,740
Revenues from Federal Sources:
Education Jobs Fund 18-4522 0 0 14,575
SUBTOTAL  0 0 14,575
Adjustment for Prior Year Encumbrances  0 102,011 0
Actual Revenues (Over)/Under Expenditures  165,897 0 0
TOTAL OPERATING BUDGET  7,164,268 7,085,763 7,051,179
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 0 3,250 0
Revenues from Federal Sources:
Title II 20-4451-4455 0 8,304 6,500
I.D.E.A. Part B (Handicapped) 20-4420-4429 202,264 99,696 79,757
Other 20-4XXX 9,394 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  211,658 108,000 86,257
TOTAL GRANTS AND ENTITLEMENTS  211,658 111,250 86,257
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1 0
Revenues from Local Sources:
Local Tax Levy 40-1210 789,747 802,127 805,218
TOTAL REVENUES FROM LOCAL SOURCES  789,747 802,127 805,218
Revenues from State Sources:
Debt Service Aid Type II 40-3160 38,531 33,890 32,625
TOTAL LOCAL REPAYMENT OF DEBT  828,278 836,018 837,843
TOTAL REPAYMENT OF DEBT  828,278 836,018 837,843
TOTAL REVENUES/SOURCES  8,204,204 8,033,031 7,975,279
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  8,204,204 8,033,031 7,975,279

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,513,2402,366,0102,320,311
Special Education 11-2XX-100-XXX628,249636,202638,634
Basic Skills/Remedial 11-230-100-XXX134,018143,115155,929
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX010,40510,500
Other Instructional Programs 11-4XX-100-XXX30,93918,29018,290
Before/After School Programs 11-421-XXX-XXX04300
Support Services:
Tuition 11-000-100-XXX268,334185,839267,983
Attendance and Social Work Services 11-000-211-XXX1,5001,5001,500
Health Services 11-000-213-XXX55,79360,22561,160
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217143,731354,580344,270
Guidance 11-000-218-XXX72,16000
Child Study Teams 11-000-219-XXX325,025249,854260,836
Improvement of Instructional Services 11-000-221-XXX5,2235,9985,000
Educational Media Services - School Library 11-000-222-XXX133,040158,997140,925
General Administration 11-000-230-XXX232,226257,361233,158
School Administration 11-000-240-XXX176,193184,280188,271
Central Svcs & Admin Info Technology 11-000-25X-XXX170,203170,959185,798
Operation and Maintenance of Plant Services 11-000-26X-XXX539,367622,421567,339
Student Transportation Services 11-000-270-XXX341,873310,261315,446
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,359,5091,254,6631,277,666
Total Support Services Expenditures 3,824,1773,816,9383,849,352
TOTAL GENERAL CURRENT EXPENSE 7,130,6236,991,3906,993,016
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X8,55331,9168,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX031,03419,109
TOTAL CAPITAL EXPENDITURES 8,55362,95027,109
Summer School:
Instruction 13-422-100-XXX25,09231,42331,054
Total Summer School 25,09231,42331,054
TOTAL SPECIAL SCHOOLS 25,09231,42331,054
OPERATING BUDGET GRAND TOTAL 7,164,2687,085,7637,051,179
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX03,2500
Federal Projects:
Title II 20-XXX-XXX-XXX08,3046,500
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX202,26499,69679,757
Other Special Projects 20-XXX-XXX-XXX9,39400
Total Federal Projects 211,658108,00086,257
TOTAL GRANTS AND ENTITLEMENTS 211,658111,25086,257
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX828,278836,018837,843
TOTAL REPAYMENT OF DEBT 828,278836,018837,843
Total Expenditures 8,204,2048,033,0317,975,279
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 8,204,2048,033,0317,975,279

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/09
Audited
Balance
6/30/10
Estimated
Balance
6/30/11
Estimated
Balance
6/30/12
Unassigned:
  General Operating Budget423,357419,042227,574227,574
  Repayment of Debt1100
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve231,01227,75527,75527,755
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve19,944000
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2008-09
Actual
2009-10
Actual
2010-11
Original
Budget
2010-11
Revised
Budget
2011-12
Proposed
Budget
Total Comparative Per Pupil Cost12,21712,73212,51413,04312,186
Total Classroom Instruction7,8508,3777,8858,1517,674
Classroom-Salaries and Benefits7,5858,1107,7017,9607,579
Classroom-General Supplies and Textbooks22319714615158
Classroom-Purchased Services and Other4270384037
Total Support Services1,3931,7301,8601,9611,838
Support Services-Salaries and Benefits8221,2321,2551,3051,283
Total Administrative Costs1,5001,4261,4381,5091,426
Administration-Salaries and Benefits1,3301,2491,2501,2451,198
Legal Costs033395038
Total Operations and Maintenance of Plant1,4601,1851,2971,3831,211
Operations & Maintenance of Plant-Salary & Ben.606557575593585
Total Food Services Costs00000
Total Extracurricular Costs00202120
Total Equipment Costs131706415
Employee Benefits as a % of Salaries27.43128.429.129.3

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2011 Taxpayers Guide to Education Spending (formerly Comparative Spending Guide) and can be found on the Department of Education's Internet address: http://www.state.nj.us/education under Finance. This publication is available in the board office and public libraries. The same calculations were performed using the 2010-11 revised appropriations and 2011-12 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
  • See attached Word document.

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,663,390 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)1,817,466,392 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1000.3666 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy7,467,063 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)1,817,466,392 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1000.4109 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,663,390 (G)
Estimated Equalized Valuation (as of 02/24/2011)1,806,465,520 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.3689 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy7,467,063 (J)
Estimated Equalized Valuation (as of 02/24/2011)1,806,465,520 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.4134 (L)

 

Administrative Salaries
Employee Name: Doreen Schwarz 
Job TitlePrincipal 
Base Annual Salary115,000 
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 Days220 
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days 11 
  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: 
Allowances1,770 
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: Jeffrey Rutzky 
Job TitleSuperintendent Chief School Administrator 
Base Annual Salary139,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract12/01/2010 
  Ending Date of Contract06/30/2015 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 12 
  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: 
Allowances8,144 
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: Leonora DeVita 
Job TitleSupervisor of Spec SVC/LDTC 
Base Annual Salary103,881 
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 Days200 
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days 12 
  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: 
Allowances2,500 
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: Vincent Marasco 
Job TitleBusiness Administrator 
Base Annual Salary85,000 
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 Days260 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 12 
  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: 
Allowances2,200 
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