>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>MIDDLESEX  >>SOUTH PLAINFIELD BORO

User Friendly Budgets
2011-2012

MIDDLESEX - SOUTH PLAINFIELD BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time3,2803,2683,403
Pupils on Roll Reg Accr. Adult High Sch93500
spacing
Pupils on Roll - Special Full-Time462435398
Pupils on Roll - Special Shared-Time310
Private School Placements252123
spacing
Pupils Sent to Other Dists-Spec Ed Prog141715
Pupils Received010
Pupils in State Facilities680

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,374,785 600,000
Withdrawal from Current Expense Emergency Rsv 10-312 0 300,215 0
Revenues from Local Sources:
Local Tax Levy 10-1210 39,255,222 39,438,003 40,139,182
Tuition 10-1300 10,585 0 0
Transportation Fees from Individuals 10-1410 120,604 0 0
Transportation Fees from Other LEAs 10-1420-1440 0 142,175 140,000
Other Restricted Miscellaneous Revenues 10-1XXX 134,800 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 144,622 287,949 250,000
SUBTOTAL  39,665,833 39,868,127 40,529,182
Revenues from State Sources:
Aid for Adult and Post-Graduate Programs 10-3191 64,630 0 0
Extraordinary Aid 10-3131 282,898 100,000 478,509
Other State Aids 10-3XXX 19,309 0 0
Categorical Special Education Aid 10-3132 2,013,968 261,882 2,086,578
Equalization Aid 10-3176 4,661,684 6,944,808 5,680,515
Categorical Security Aid 10-3177 249,620 0 0
Categorical Transportation Aid 10-3121 315,600 0 0
SUBTOTAL  7,607,709 7,306,690 8,245,602
Revenues from Federal Sources:
IMPACT Aid 10-4100 1,292,224 0 0
Medicaid Reimbursement 10-4200 16,418 29,627 25,000
Education Jobs Fund 18-4522 0 0 331,586
SUBTOTAL  1,308,642 29,627 356,586
Actual Revenues (Over)/Under Expenditures  4,937,243 0 0
TOTAL OPERATING BUDGET  53,519,427 48,879,444 49,731,370
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 360,997 0 0
Revenues from State Sources:
Preschool Education Aid 20-3218 0 52,800 52,800
Other Restricted Entitlements 20-32XX 200,599 222,000 222,000
TOTAL REVENUES FROM STATE SOURCES  200,599 274,800 274,800
Revenues from Federal Sources:
Title I 20-4411-4416 132,178 103,000 1,150,000
Title II 20-4451-4455 0 61,400 0
Title III 20-4491-4494 0 9,500 0
Title IV 20-4471-4474 0 5,000 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,443,234 708,000 0
Other 20-4XXX 75,730 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  1,651,142 886,900 1,150,000
TOTAL GRANTS AND ENTITLEMENTS  2,212,738 1,161,700 1,424,800
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 1,025,980 1,183,120 1,193,115
TOTAL REVENUES FROM LOCAL SOURCES  1,025,980 1,183,120 1,193,115
TOTAL LOCAL REPAYMENT OF DEBT  1,025,980 1,183,120 1,193,115
Actual Revenues (Over)/Under Expenditures  97,711 0 0
TOTAL REPAYMENT OF DEBT  1,123,691 1,183,120 1,193,115
TOTAL REVENUES/SOURCES  56,855,856 51,224,264 52,349,285
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  56,855,856 51,224,264 52,349,285

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX18,007,30718,167,69717,174,237
Special Education 11-2XX-100-XXX4,457,3724,178,6284,434,196
Basic Skills/Remedial 11-230-100-XXX327,991366,922331,063
Bilingual Education 11-240-100-XXX258,313265,520266,896
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX161,079134,421122,844
School Sponsored Athletics 11-402-100-XXX785,716714,680829,687
Support Services:
Tuition 11-000-100-XXX1,252,0471,684,6071,473,066
Attendance and Social Work Services 11-000-211-XXX82,97386,28181,416
Health Services 11-000-213-XXX648,504677,358691,856
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2171,095,0101,227,0141,117,737
Guidance 11-000-218-XXX1,239,062985,9571,061,967
Child Study Teams 11-000-219-XXX851,099842,110969,785
Improvement of Instructional Services 11-000-221-XXX176,809121,948126,933
Educational Media Services - School Library 11-000-222-XXX561,239587,961567,077
Instructional Staff Training Services 11-000-223-XXX172,879157,351152,656
General Administration 11-000-230-XXX1,064,9311,076,6011,072,247
School Administration 11-000-240-XXX2,174,2022,154,4372,016,842
Central Svcs & Admin Info Technology 11-000-25X-XXX1,048,2571,039,5571,018,520
Operation and Maintenance of Plant Services 11-000-26X-XXX4,760,9824,022,2304,386,114
Student Transportation Services 11-000-270-XXX1,690,5511,729,2931,826,561
Personal Services - Employee Benefits 11-XXX-XXX-2XX7,730,1358,533,9589,984,670
Total Support Services Expenditures 24,548,68024,926,66326,547,447
TOTAL GENERAL CURRENT EXPENSE 48,546,45848,754,53149,706,370
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X303,54100
Facilities Acquisition and Construction Services 12-000-4XX-XXX4,187,66768,7340
TOTAL CAPITAL EXPENDITURES 4,491,20868,7340
Summer School:
Instruction 13-422-100-XXX181,53300
Support Services 13-422-200-XXX3,71600
Total Summer School 185,24900
Accredited Evening/Adult High School/Post-Graduate:
Instruction 13-601-100-XXX59,90600
Support Services 13-601-200-XXX204,34400
Total Accredited Evening/Adult HS/Post-Grad. 264,25000
TOTAL SPECIAL SCHOOLS 449,49900
Transfer of Funds to Charter Schools 10-000-100-56X32,26256,17925,000
OPERATING BUDGET GRAND TOTAL 53,519,42748,879,44449,731,370
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX360,99700
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-XXX17,05625,00025,000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX90,20393,00093,000
Nonpublic Handicapped Services 20-XXX-XXX-XXX20,31321,00021,000
Nonpublic Nursing Services 20-XXX-XXX-XXX20,22735,00035,000
Nonpublic Technology Initiative 20-XXX-XXX-XXX020,00048,000
Other Special Projects 20-XXX-XXX-XXX52,80028,0000
Total State Projects 200,599274,800274,800
Federal Projects:
Title I 20-XXX-XXX-XXX132,178103,0001,150,000
Title II 20-XXX-XXX-XXX061,4000
Title III 20-XXX-XXX-XXX09,5000
Title IV 20-XXX-XXX-XXX05,0000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,443,234708,0000
Other Special Projects 20-XXX-XXX-XXX75,73000
Total Federal Projects 1,651,142886,9001,150,000
TOTAL GRANTS AND ENTITLEMENTS 2,212,7381,161,7001,424,800
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,123,6911,183,1201,193,115
TOTAL REPAYMENT OF DEBT 1,123,6911,183,1201,193,115
Total Expenditures 56,855,85651,224,26452,349,285
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 56,855,85651,224,26452,349,285

 

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 Budget1,523,4041,060,274785,059185,057
  Repayment of Debt1-97,710-97,710-97,710
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve3,475,000000
      Adult Education Programs0000
      Maintenance Reserve499,992500,411500,411500,411
      Legal Reserve1,854,2301,199,783-20
      Tuition Reserve0000
      Current Expense Emergency Reserve495,000495,399195,184195,184
  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 Cost11,60911,86012,14112,25712,233
Total Classroom Instruction7,0727,5947,8247,8507,704
Classroom-Salaries and Benefits6,8467,3547,6287,6517,513
Classroom-General Supplies and Textbooks190192135136141
Classroom-Purchased Services and Other3748626350
Total Support Services1,4691,5531,5271,5461,597
Support Services-Salaries and Benefits1,2641,3461,3061,3151,390
Total Administrative Costs1,3661,3561,3551,3921,343
Administration-Salaries and Benefits1,0441,0981,0861,1201,068
Legal Costs076606163
Total Operations and Maintenance of Plant1,3611,3021,0741,1071,180
Operations & Maintenance of Plant-Salary & Ben.1041479697104
Total Food Services Costs00000
Total Extracurricular Costs280300276279312
Total Equipment Costs16381000
Employee Benefits as a % of Salaries22.224.127.427.132.5

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

     

    Estimated Tax Rate Information
    A. Estimated 11-12 School Tax Rate
    WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
    General Fund School Levy39,788,593 (A)
    Estimated Net Taxable Valuation (as of 10/01/2010)1,427,902,681 (B)
    Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1002.7865 (C)
    WITH REPAYMENT OF DEBT AND ADJUSTMENTS
    Total School Levy40,976,710 (D)
    Estimated Net Taxable Valuation (as of 10/01/2010)1,427,902,681 (E)
    Estimated 11-12 Total School Tax Rate=(D)/(E)x1002.8697 (F)
    B. Estimated 11-12 Equalized School Tax Rate
    WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
    General Fund School Levy39,788,593 (G)
    Estimated Equalized Valuation (as of 10/01/2010)4,066,052,539 (H)
    Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.9786 (I)
    WITH REPAYMENT OF DEBT AND ADJUSTMENTS
    Total School Levy40,976,710 (J)
    Estimated Equalized Valuation (as of 10/01/2010)4,066,052,539 (K)
    Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1001.0078 (L)

     

    Administrative Salaries
    Employee Name: Frank Cochrain 
    Job TitleAssistant Superintendent 
    Base Annual Salary145,600 
    Full Time Equivalents (FTE)1.0 
    Shared with another district?
    Member of Collective Bargaining Unit?
    Contract Terms: 
      Beginning Date of Contract07/01/2011 
      Ending Date of Contract06/30/2012 
      Contracted Number of Annual Work Days240 
      Contracted Number of Annual Vacation Days
      Contracted Number of Annual Sick Days
      Contracted Number of Annual Personal Days
      Contracted Number of Annual Consulting Days240 
      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: Gary Bowen 
    Job TitleSuperintendent 
    Base Annual Salary175,000 
    Full Time Equivalents (FTE)1.0 
    Shared with another district?
    Member of Collective Bargaining Unit?
    Contract Terms: 
      Beginning Date of Contract07/01/2011 
      Ending Date of Contract06/30/2012 
      Contracted Number of Annual Work Days240 
      Contracted Number of Annual Vacation Days
      Contracted Number of Annual Sick Days
      Contracted Number of Annual Personal Days
      Contracted Number of Annual Consulting Days240 
      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: Nicholas Puleio 
    Job TitleBusiness Administrator 
    Base Annual Salary140,000 
    Full Time Equivalents (FTE)1.0 
    Shared with another district?
    Member of Collective Bargaining Unit?
    Contract Terms: 
      Beginning Date of Contract07/01/2011 
      Ending Date of Contract06/30/2012 
      Contracted Number of Annual Work Days240 
      Contracted Number of Annual Vacation Days
      Contracted Number of Annual Sick Days
      Contracted Number of Annual Personal Days
      Contracted Number of Annual Consulting Days240 
      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