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User Friendly Budgets
2011-2012

UNION - GARWOOD BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time354336341
spacing
Pupils on Roll - Special Full-Time545858
Private School Placements865
spacing
Pupils Sent to Other Districts-Reg Prog110103111
Pupils Sent to Other Dists-Spec Ed Prog28329
Pupils Received01420

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 580,039 60,000
Revenues from Local Sources:
Local Tax Levy 10-1210 6,279,668 6,521,505 6,786,679
Tuition 10-1300 0 80,000 50,000
Interest Earned on Capital Reserve Funds 10-1XXX 803 0 0
Other Restricted Miscellaneous Revenues 10-1XXX 0 50,000 0
Unrestricted Miscellaneous Revenues 10-1XXX 43,687 60,000 50,000
SUBTOTAL  6,324,158 6,711,505 6,886,679
Revenues from State Sources:
Extraordinary Aid 10-3131 65,024 58,066 58,066
Other State Aids 10-3XXX 2,971 0 0
Categorical Special Education Aid 10-3132 273,086 100,100 293,806
Equalization Aid 10-3176 73,785 129,610 18,098
Categorical Security Aid 10-3177 25,834 0 0
Categorical Transportation Aid 10-3121 102,814 0 0
SUBTOTAL  543,514 287,776 369,970
Revenues from Federal Sources:
Equalization Aid - ARRA ESF 16-4520 23,908 0 0
Equalization Aid - ARRA GSF 17-4521 925 0 0
Education Jobs Fund 18-4522 0 0 21,216
SUBTOTAL  24,833 0 21,216
Adjustment for Prior Year Encumbrances  0 21,210 0
Actual Revenues (Over)/Under Expenditures  889,887 0 0
TOTAL OPERATING BUDGET  7,782,392 7,600,530 7,337,865
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 1,668 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 23,192 31,255 31,000
Title II 20-4451-4455 0 18,706 18,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 0 161,105 135,000
Other 20-4XXX 228,818 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  252,010 211,066 184,000
TOTAL GRANTS AND ENTITLEMENTS  253,678 211,066 184,000
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 64,714 0
Transfers from Other Funds 40-5200 0 0 195,000
Revenues from Local Sources:
Local Tax Levy 40-1210 465,634 465,634 336,368
Miscellaneous 40-1XXX 36 0 0
TOTAL REVENUES FROM LOCAL SOURCES  465,670 465,634 336,368
TOTAL LOCAL REPAYMENT OF DEBT  465,670 530,348 531,368
Actual Revenues (Over)/Under Expenditures  60,619 0 0
TOTAL REPAYMENT OF DEBT  526,289 530,348 531,368
TOTAL REVENUES/SOURCES  8,562,359 8,341,944 8,053,233
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  8,562,359 8,341,944 8,053,233

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,643,9011,631,6791,472,766
Special Education 11-2XX-100-XXX286,787383,711346,946
Basic Skills/Remedial 11-230-100-XXX15,33537,3680
Bilingual Education 11-240-100-XXX0150150
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX21,57718,9786,500
School Sponsored Athletics 11-402-100-XXX22,63122,67716,315
Support Services:
Tuition 11-000-100-XXX2,714,5642,880,0702,961,878
Attendance and Social Work Services 11-000-211-XXX11,0004,9733,500
Health Services 11-000-213-XXX71,45152,02067,882
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21798,273129,82592,521
Guidance 11-000-218-XXX36,97341,97339,647
Child Study Teams 11-000-219-XXX240,499194,273200,955
Improvement of Instructional Services 11-000-221-XXX35,97037,22131,000
Educational Media Services - School Library 11-000-222-XXX1,5002,0652,100
Instructional Staff Training Services 11-000-223-XXX3,5504,7504,750
General Administration 11-000-230-XXX224,946254,252216,052
School Administration 11-000-240-XXX179,661180,479141,772
Central Svcs & Admin Info Technology 11-000-25X-XXX146,463127,236139,170
Operation and Maintenance of Plant Services 11-000-26X-XXX616,964590,859567,663
Student Transportation Services 11-000-270-XXX358,069335,885352,150
Personal Services - Employee Benefits 11-XXX-XXX-2XX668,587663,624652,524
Total Support Services Expenditures 5,408,4705,499,5055,473,564
TOTAL GENERAL CURRENT EXPENSE 7,398,7017,594,0687,316,241
CAPITAL EXPENDITURES
Facilities Acquisition and Construction Services 12-000-4XX-XXX383,6916,46221,624
TOTAL CAPITAL EXPENDITURES 383,6916,46221,624
OPERATING BUDGET GRAND TOTAL 7,782,3927,600,5307,337,865
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX1,66800
Federal Projects:
Title I 20-XXX-XXX-XXX23,19231,25531,000
Title II 20-XXX-XXX-XXX018,70618,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX0161,105135,000
Other Special Projects 20-XXX-XXX-XXX228,81800
Total Federal Projects 252,010211,066184,000
TOTAL GRANTS AND ENTITLEMENTS 253,678211,066184,000
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX526,289530,348531,368
TOTAL REPAYMENT OF DEBT 526,289530,348531,368
Total Expenditures 8,562,3598,341,9448,053,233
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 8,562,3598,341,9448,053,233

 

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 Budget507,018563,221112,05952,059
  Repayment of Debt64,7144,09500
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve431,755163,450163,450163,450
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve631,888128,87700
      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 Cost10,73210,57311,33311,11210,031
Total Classroom Instruction5,7115,7886,4086,3135,615
Classroom-Salaries and Benefits5,4255,5416,0915,9535,344
Classroom-General Supplies and Textbooks263216290333244
Classroom-Purchased Services and Other2231282727
Total Support Services1,5701,4871,4411,4001,355
Support Services-Salaries and Benefits1,4871,4351,2601,1581,250
Total Administrative Costs1,4751,5411,6401,6091,417
Administration-Salaries and Benefits9651,0271,008986869
Legal Costs05514414088
Total Operations and Maintenance of Plant1,8501,6851,7031,6521,566
Operations & Maintenance of Plant-Salary & Ben.991930840824725
Total Food Services Costs00000
Total Extracurricular Costs12713112912769
Total Equipment Costs00000
Employee Benefits as a % of Salaries24.422.222.222.724.6

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.

 

Unusual Revenues and Appropriations
SourceAmountDescription
clark boe1,851,513 contractual tuition.
Total Unusual Appropriations1,851,513 

 

Shared Services
  • SHARED SERVICES WITH CLARK AND TOWN FOR BA SERVICES AND SNOWPLOWING.

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,654,092 (A)
Estimated Net Taxable Valuation (as of 02/01/2011)188,225,050 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1003.5352 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,979,954 (D)
Estimated Net Taxable Valuation (as of 02/01/2011)188,225,050 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1003.7083 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,654,092 (G)
Estimated Equalized Valuation (as of 02/01/2011)679,512,815 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.9792 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,979,954 (J)
Estimated Equalized Valuation (as of 02/01/2011)679,512,815 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1001.0272 (L)

 

Administrative Salaries
Employee Name: DR. TERESA QUIGLEY 
Job TitleSuperintendent PRINCIPAL/DIRECTOR 
Base Annual Salary126,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract04/19/2010 
  Ending Date of Contract06/30/2014 
  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: 
Allowances1,500 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other12,600 
  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: KAREN MCCARRICK 
Job TitleCoordinator/Dir./Mgr./Supvr. TEACHER 
Base Annual Salary80,156 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract09/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days185 
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days 10 
  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: 
Allowances800 
Bonuses250 
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other801 
  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: MARY EMMONS 
Job TitlePrincipal TEACHER 
Base Annual Salary91,553 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract09/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days240 
  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: 
Allowances250 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other915 
  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