>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>MERCER  >>MERCER COUNTY VOCATIONAL

User Friendly Budgets
2012-13

MERCER - MERCER COUNTY VOCATIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time8690121
Pupils on Roll Regular Shared-Time412355360
spacing
Pupils on Roll - Special Full-Time604544
Pupils on Roll - Special Shared-Time308339345
Post-Secondary - Full Time8393103

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 969,313 579,807
Withdrawal from Cap Res-for Local Share 10-307 0 1,250,000 200,000
Revenues from Local Sources:
County Tax Levy 10-1210 6,134,097 6,134,097 6,379,461
Tuition from LEAs 10-1310 2,326,258 554,500 835,750
Other Tuition 10-1320-1340 672,823 2,709,660 78,250
Non-Resident Fees 10-1350 95,040 61,600 97,850
Interest Earned on Capital Reserve Funds 10-1XXX 621 1,000 800
Other Restricted Miscellaneous Revenues 10-1XXX 0 581,604 652,500
Unrestricted Miscellaneous Revenues 10-1XXX 567,523 45,905 382,923
SUBTOTAL  9,796,362 10,088,366 8,427,534
Revenues from State Sources:
Other State Aids 10-3XXX 52 0 0
Categorical Special Education Aid 10-3132 200,693 200,693 213,762
Equalization Aid 10-3176 1,909,932 1,955,823 1,974,474
Categorical Security Aid 10-3177 0 39,246 36,481
Adjustment Aid 10-3178 0 24,155 106,758
SUBTOTAL  2,110,677 2,219,917 2,331,475
Adjustment for Prior Year Encumbrances  0 184,060 0
Actual Revenues (Over)/Under Expenditures  124,432 0 0
TOTAL OPERATING BUDGET  12,031,471 14,799,692 11,538,816
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 15,918 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 31,331 43,484 55,000
TOTAL REVENUES FROM STATE SOURCES  31,331 43,484 55,000
Revenues from Federal Sources:
Title I 20-4411-4416 39,064 41,005 34,000
Title II 20-4451-4455 8,937 6,896 7,500
I.D.E.A. Part B (Handicapped) 20-4420-4429 46,046 59,307 39,000
Vocational Education 20-4430 288,689 268,499 258,000
Other 20-4XXX 52,690 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  435,426 375,707 338,500
TOTAL GRANTS AND ENTITLEMENTS  482,675 419,191 393,500
TOTAL REVENUES/SOURCES  12,514,146 15,218,883 11,932,316
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  12,514,146 15,218,883 11,932,316

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Vocational Programs 11-3XX-100-XXX2,812,3523,056,1103,432,886
Support Services:
Attendance and Social Work Services 11-000-211-XXX14,07614,40011,275
Health Services 11-000-213-XXX119,156136,125141,415
Guidance 11-000-218-XXX340,323340,585353,245
Improvement of Instructional Services 11-000-221-XXX146,754160,999207,778
Instructional Staff Training Services 11-000-223-XXX27,82937,74837,398
General Administration 11-000-230-XXX404,000439,156422,120
School Administration 11-000-240-XXX570,982567,433588,720
Central Svcs & Admin Info Technology 11-000-25X-XXX468,510487,215414,173
Operation and Maintenance of Plant Services 11-000-26X-XXX1,550,2281,524,4422,238,640
Student Transportation Services 11-000-270-XXX12,73029,40715,754
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,743,4681,793,9411,716,812
Total Support Services Expenditures 5,398,0565,531,4516,147,330
TOTAL GENERAL CURRENT EXPENSE 8,210,4088,587,5619,580,216
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60401,000800
Equipment 12-XXX-XXX-73X45,91446,60056,900
Facilities Acquisition and Construction Services 12-000-4XX-XXX225,5801,556,273220,000
TOTAL CAPITAL EXPENDITURES 271,4941,603,873277,700
Post-Secondary Programs:
Instruction 13-330-100-XXX0537,680486,260
Support Services 13-330-200-XXX0608,684564,915
Total Post-Secondary Programs 01,146,3641,051,175
Other Special Schools:
Instruction 13-4XX-100-XXX2,028,5032,409,6600
Support Services 13-4XX-200-XXX0300,0000
Total Other Special Schools 2,028,5032,709,6600
Accredited Evening/Adult High School/Post-Graduate:
Instruction 13-601-100-XXX453,02400
Support Services 13-601-200-XXX501,77500
Total Accredited Evening/Adult HS/Post-Grad. 954,79900
Vocational Evening - Local:
Instruction 13-629-100-XXX236,104340,180285,790
Support Services 13-629-200-XXX330,163412,054343,935
Total Vocational Evening - Local 566,267752,234629,725
TOTAL SPECIAL SCHOOLS 3,549,5694,608,2581,680,900
OPERATING BUDGET GRAND TOTAL 12,031,47114,799,69211,538,816
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX15,91800
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX31,33143,48455,000
Total State Projects 31,33143,48455,000
Federal Projects:
Title I 20-XXX-XXX-XXX39,06441,00534,000
Title II 20-XXX-XXX-XXX8,9376,8967,500
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX46,04659,30739,000
Vocational Education 20-XXX-XXX-XXX288,689268,499258,000
Other Special Projects 20-XXX-XXX-XXX52,69000
Total Federal Projects 435,426375,707338,500
TOTAL GRANTS AND ENTITLEMENTS 482,675419,191393,500
Total Expenditures 12,514,14615,218,88311,932,316
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 12,514,14615,218,88311,932,316

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/10
Audited
Balance
6/30/11
Estimated
Balance
6/30/12
Estimated
Balance
6/30/13
Unassigned:
  General Operating Budget695,169988,566857,785413,939
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve556,3331,556,954507,954308,754
      Adult Education Programs0000
      Maintenance Reserve50,907000
      Legal Reserve2,374,457865,200135,9610
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2009-10
Actual
2010-11
Actual
2011-12
Original
Budget
2011-12
Revised
Budget
2012-13
Proposed
Budget
Total Budgetary Comparative Per Pupil Cost16,70515,16616,24016,87717,108
Total Classroom Instruction7,4456,5847,5857,8517,885
Classroom-Salaries and Benefits6,3205,6426,5316,7716,912
Classroom-General Supplies and Textbooks739612666688648
Classroom-Purchased Services and Other386330388392325
Total Support Services2,4511,5662,3882,4912,305
Support Services-Salaries and Benefits2,1781,4972,0402,0831,997
Total Administrative Costs3,3633,3393,1493,1812,819
Administration-Salaries and Benefits2,6602,7302,4522,4672,301
Legal Costs096829881
Total Operations and Maintenance of Plant3,1403,2432,7573,0173,924
Operations & Maintenance of Plant-Salary & Ben.1,5791,5331,5071,5471,395
Board Contribution to Food Services00000
Total Extracurricular Costs00000
Total Equipment Costs3185718192
Employee Benefits as a % of Salaries31.232.430.63129.4

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2012 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 2011-12 revised appropriations and 2012-13 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
SREC'S & ENERGY REBATES340,973 
Total Unusual Revenues340,973 
LEASE PURCHASE PYMTS1,029,293 
Total Unusual Appropriations1,029,293 

 

Shared Services
  • SHARED ADMINISTRATORS-SUPERINTENDENT, BUSINESS ADMINISTRATOR, ASST. B.A.
  • SHARED SUPPORT STAFF AS NEEDED $138K
  • SHARED INSTRUCTION WITH MCCC $ 20K
  • SHARED TRANSPORTATION MAINTENANCE WITH MERCER COUNTY $5K
  • JOINT INSURANCE FUND $40K
  • SAFETY TRAINING $3K
  • SHARED COMMUNITY RESOURCES WITH MCSSSD $20K
  • SHARED PURCHASING COOP WITH THE COUNTY, MIDDLESEC ESC, AND HUNTERDON ESC
  • $7K

 

Administrative Salaries
Employee Name: KIMBERLY SCHNEIDER 
Job TitleSuperintendent 
Base Annual Salary171,645 
Full Time Equivalents (FTE)0.5 
Shared with another district?
Shared County 
Shared District3103 
Shared Job TitleSUPERINTENDENT 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2013 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 14 
  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: 
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 Contract50% UNUSED @PER DIEM, MAX $15K 
   Buyback of Vacation Days at the End of ContractPER CONTRACT, NO BUYBACK OF VACATION 
   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: NANCY SWIRSKY 
Job TitleBusiness Administrator 
Base Annual Salary
Full Time Equivalents (FTE)0.5 
Shared with another district?
Shared County 
Shared District3103 
Shared Job TitleBUSINESS ADMINISTRATOR 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days
  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: 
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 ContractShared w/MCSSSD (see MCSSSD SD17) 
   Buyback of Vacation Days at the End of ContractShared w/MCSSSD (see MCSSSD SD17) 
   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: PATRICIA GRIFFIN 
Job TitleInformation Technology 
Base Annual Salary80,920 
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 20 
  Contracted Number of Annual Sick Days 14 
  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: 
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 Contract50% UNUSED @PER DIEM, MAX $10,500 
   Buyback of Vacation Days at the End of ContractPER CONTRACT, NO BUYBACK OF VACATION 
   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: TANYA DAWSON 
Job TitleAsst Business Administrator 
Base Annual Salary
Full Time Equivalents (FTE)0.5 
Shared with another district?
Shared County 
Shared District3103 
Shared Job TitleASST. BUSINESS ADMINISTRATOR 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days
  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: 
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 ContractShared w/MCSSSD (see MCSSSD SD17) 
   Buyback of Vacation Days at the End of ContractShared w/MCSSSD (see MCSSSD SD17) 
   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