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User Friendly Budgets
2011-2012

MIDDLESEX - JAMESBURG BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time588586595
spacing
Pupils on Roll - Special Full-Time857474
Private School Placements111018
spacing
Pupils Sent to Other Districts-Reg Prog164187187
Pupils Sent to Other Dists-Spec Ed Prog454738
Pupils in State Facilities244

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 0 128,000
Revenues from Local Sources:
Local Tax Levy 10-1210 6,625,544 6,650,854 6,655,854
Unrestricted Miscellaneous Revenues 10-1XXX 28,330 14,423 14,500
SUBTOTAL  6,653,874 6,665,277 6,670,354
Revenues from State Sources:
Extraordinary Aid 10-3131 106,377 40,000 89,134
Categorical Special Education Aid 10-3132 470,053 330,839 473,875
Equalization Aid 10-3176 3,243,317 4,012,963 3,986,176
Categorical Security Aid 10-3177 140,657 0 0
Categorical Transportation Aid 10-3121 289,438 0 0
SUBTOTAL  4,249,842 4,383,802 4,549,185
Revenues from Federal Sources:
Equalization Aid - ARRA ESF 16-4520 703,467 0 0
Equalization Aid - ARRA GSF 17-4521 27,232 0 0
Education Jobs Fund 18-4522 0 0 163,197
SUBTOTAL  730,699 0 163,197
Adjustment for Prior Year Encumbrances  0 19,206 0
Actual Revenues (Over)/Under Expenditures  10,895 0 0
TOTAL OPERATING BUDGET  11,645,310 11,068,285 11,510,736
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 16,390 0 0
Revenues from State Sources:
Preschool Education Aid 20-3218 0 64,740 74,700
Other Restricted Entitlements 20-32XX 106,357 1,344 0
TOTAL REVENUES FROM STATE SOURCES  106,357 66,084 74,700
Revenues from Federal Sources:
Title I 20-4411-4416 199,024 163,349 162,141
Title II 20-4451-4455 0 25,522 22,730
Title III 20-4491-4494 0 5,000 7,500
Title IV 20-4471-4474 0 2,848 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 383,943 193,062 190,579
Other 20-4XXX 46,715 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  629,682 389,781 382,950
TOTAL GRANTS AND ENTITLEMENTS  752,429 455,865 457,650
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 1,702
Transfers from Other Funds 40-5200 1,702 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 277,249 338,559 336,889
TOTAL REVENUES FROM LOCAL SOURCES  277,249 338,559 336,889
Revenues from State Sources:
Debt Service Aid Type II 40-3160 134,653 129,085 130,287
TOTAL LOCAL REPAYMENT OF DEBT  413,604 467,644 468,878
Actual Revenues (Over)/Under Expenditures  -1,702 0 0
TOTAL REPAYMENT OF DEBT  411,902 467,644 468,878
TOTAL REVENUES/SOURCES  12,809,641 11,991,794 12,437,264
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  12,809,641 11,991,794 12,437,264

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,355,4212,206,9472,202,953
Special Education 11-2XX-100-XXX718,481713,295699,954
Basic Skills/Remedial 11-230-100-XXX125,74182,098156,041
Bilingual Education 11-240-100-XXX91,40794,20097,564
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX25,0877,9807,980
School Sponsored Athletics 11-402-100-XXX17,55000
Support Services:
Tuition 11-000-100-XXX4,090,0324,145,4594,413,984
Health Services 11-000-213-XXX141,810143,135150,849
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217136,25093,166103,100
Guidance 11-000-218-XXX58,03277,49269,543
Child Study Teams 11-000-219-XXX206,616207,106222,229
Improvement of Instructional Services 11-000-221-XXX6251,4251,425
Educational Media Services - School Library 11-000-222-XXX143,9083,7653,765
Instructional Staff Training Services 11-000-223-XXX2,36610,25010,250
General Administration 11-000-230-XXX203,656195,386198,533
School Administration 11-000-240-XXX320,945327,137338,787
Central Svcs & Admin Info Technology 11-000-25X-XXX278,535263,798242,376
Operation and Maintenance of Plant Services 11-000-26X-XXX674,514589,857597,717
Student Transportation Services 11-000-270-XXX599,361703,146673,992
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,435,6691,202,6431,319,694
Total Support Services Expenditures 8,292,3197,963,7658,346,244
TOTAL GENERAL CURRENT EXPENSE 11,626,00611,068,28511,510,736
CAPITAL EXPENDITURES
Summer School:
Instruction 13-422-100-XXX19,30400
Total Summer School 19,30400
TOTAL SPECIAL SCHOOLS 19,30400
OPERATING BUDGET GRAND TOTAL 11,645,31011,068,28511,510,736
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX16,39000
Preschool Education Aid:
Instruction 20-218-100-XXX022,80932,769
Support Services 20-218-200-XXX041,93141,931
TOTAL PRESCHOOL EDUCATION AID 064,74074,700
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX05720
Nonpublic Nursing Services 20-XXX-XXX-XXX07720
Other Special Projects 20-XXX-XXX-XXX106,35700
Total State Projects 106,35766,08474,700
Federal Projects:
Title I 20-XXX-XXX-XXX199,024163,349162,141
Title II 20-XXX-XXX-XXX025,52222,730
Title III 20-XXX-XXX-XXX05,0007,500
Title IV 20-XXX-XXX-XXX02,8480
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX383,943193,062190,579
Other Special Projects 20-XXX-XXX-XXX46,71500
Total Federal Projects 629,682389,781382,950
TOTAL GRANTS AND ENTITLEMENTS 752,429455,865457,650
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX411,902467,644468,878
TOTAL REPAYMENT OF DEBT 411,902467,644468,878
Total Expenditures 12,809,64111,991,79412,437,264
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 12,809,64111,991,79412,437,264

 

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 Budget248,527222,646350,646222,646
  Repayment of Debt01,7021,7020
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve140,000140,000140,000140,000
      Legal Reserve0000
      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 Cost10,3439,4299,2149,5369,727
Total Classroom Instruction6,3566,4466,3766,5796,770
Classroom-Salaries and Benefits5,9666,2226,1596,3566,507
Classroom-General Supplies and Textbooks344193174179220
Classroom-Purchased Services and Other4631434443
Total Support Services1,2221,307811851877
Support Services-Salaries and Benefits1,0251,116572590619
Total Administrative Costs1,4681,5041,1601,1971,171
Administration-Salaries and Benefits1,1871,226891919940
Legal Costs046242525
Total Operations and Maintenance of Plant1,3511,146855897896
Operations & Maintenance of Plant-Salary & Ben.497534334345361
Total Food Services Costs00000
Total Extracurricular Costs8483121212
Total Equipment Costs260000
Employee Benefits as a % of Salaries24.230.929.129.131.1

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.

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,655,854 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)238,902,453 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1002.7860 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,992,743 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)238,902,453 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1002.9270 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,655,854 (G)
Estimated Equalized Valuation (as of 10/01/2010)521,760,481 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1001.2757 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,992,743 (J)
Estimated Equalized Valuation (as of 10/01/2010)521,760,481 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1001.3402 (L)

 

Administrative Salaries
Employee Name: Albert Perno 
Job TitlePrincipal 
Base Annual Salary101,420 
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 Days240 
  Contracted Number of Annual Vacation Days 15 
  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 17 
  Description of Other Contracted Non-working DaysAdministrative Calendar 
Benefits: 
Allowances950 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other17,227 
  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: Gail Verona 
Job TitleSuperintendent Middle School Principal 
Base Annual Salary142,724 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/15/2007 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 15 
  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 17 
  Description of Other Contracted Non-working DaysAdministrative Calendar 
Benefits: 
Allowances1,000 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other15,519 
  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: Thomas Reynolds 
Job TitleBusiness Administrator 
Base Annual Salary113,081 
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 Days240 
  Contracted Number of Annual Vacation Days 15 
  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 17 
  Description of Other Contracted Non-working DaysAdministrative Calendar 
Benefits: 
Allowances950 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other15,519 
  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: Wendy Sloter 
Job TitleAssistant Principal 
Base Annual Salary81,120 
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 Days240 
  Contracted Number of Annual Vacation Days 15 
  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 17 
  Description of Other Contracted Non-working DaysAdministrative Calendar 
Benefits: 
Allowances850 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other6,978 
  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