>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>MERCER  >>ROBBINSVILLE TWP

User Friendly Budgets
2012-13

MERCER - ROBBINSVILLE TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time2,4222,5432,551
Pupils on Roll Regular Shared-Time10100
spacing
Pupils on Roll - Special Full-Time359312350
Pupils on Roll - Special Shared-Time4100
Private School Placements13118
spacing
Pupils Sent to Other Districts-Reg Prog002
Pupils Sent to Other Dists-Spec Ed Prog201617
Pupils Received12172

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 705,229 1,161,865
Revenues from Local Sources:
Local Tax Levy 10-1210 30,883,999 31,501,679 32,204,198
Tuition 10-1300 39,585 0 56,000
Transportation Fees from Other LEAs 10-1420-1440 0 30,000 30,000
Interest Earned on Maintenance Reserve 10-1XXX 0 0 500
Interest Earned on Capital Reserve Funds 10-1XXX 124 500 500
Unrestricted Miscellaneous Revenues 10-1XXX 432,065 345,595 402,595
SUBTOTAL  31,355,773 31,877,774 32,693,793
Revenues from State Sources:
Extraordinary Aid 10-3131 379,972 200,000 200,000
Other State Aids 10-3XXX 9,270 0 0
Categorical Special Education Aid 10-3132 1,226,079 1,643,410 1,752,440
Equalization Aid 10-3176 0 135,385 131,042
Categorical Security Aid 10-3177 0 124,360 142,073
Categorical Transportation Aid 10-3121 0 0 196,986
SUBTOTAL  1,615,321 2,103,155 2,422,541
Revenues from Federal Sources:
SUBTOTAL  0 99,691 0
Adjustment for Prior Year Encumbrances  0 509,798 0
Actual Revenues (Over)/Under Expenditures  -1,360,163 0 0
TOTAL OPERATING BUDGET  31,610,931 35,295,647 36,278,199
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 41,432 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 18,159 27,769 23,604
Title II 20-4451-4455 30,152 25,459 21,640
Title IV 20-4471-4474 2,934 0 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 642,444 488,483 415,211
Other 20-4XXX 0 25,380 21,573
TOTAL REVENUES FROM FEDERAL SOURCES  695,711 567,091 482,028
TOTAL GRANTS AND ENTITLEMENTS  737,143 567,091 482,028
REPAYMENT OF DEBT
Transfers from Capital Reserve 40-5210 0 0 292,885
Revenues from Local Sources:
Local Tax Levy 40-1210 4,357,593 4,373,207 4,813,700
TOTAL REVENUES FROM LOCAL SOURCES  4,357,593 4,373,207 4,813,700
Revenues from State Sources:
Debt Service Aid Type II 40-3160 72,285 72,346 109,227
TOTAL LOCAL REPAYMENT OF DEBT  4,429,878 4,445,553 5,215,812
TOTAL REPAYMENT OF DEBT  4,429,878 4,445,553 5,215,812
TOTAL REVENUES/SOURCES  36,777,952 40,308,291 41,976,039
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Capital Reserve 40-5210 0 0 292,885
TOTAL REVENUES/SOURCES NET OF TRANSFERS  36,777,952 40,308,291 41,683,154

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX10,363,37610,972,30810,986,760
Special Education 11-2XX-100-XXX2,599,6812,847,9512,981,498
Basic Skills/Remedial 11-230-100-XXX471,999488,839489,266
Bilingual Education 11-240-100-XXX61,81264,41464,414
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX190,391254,058267,462
School Sponsored Athletics 11-402-100-XXX759,600821,791871,369
Support Services:
Tuition 11-000-100-XXX1,508,8801,701,3371,680,414
Attendance and Social Work Services 11-000-211-XXX05,5005,500
Health Services 11-000-213-XXX358,309409,512412,196
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217665,548704,555759,015
Guidance 11-000-218-XXX524,027598,626688,127
Child Study Teams 11-000-219-XXX721,217770,546769,173
Improvement of Instructional Services 11-000-221-XXX354,427500,438536,495
Educational Media Services - School Library 11-000-222-XXX264,872276,130271,032
General Administration 11-000-230-XXX629,695669,185669,242
School Administration 11-000-240-XXX1,252,9181,343,6051,340,429
Central Svcs & Admin Info Technology 11-000-25X-XXX593,036657,314631,542
Interest Earned on Maintenance Reserve 10-60600500
Operation and Maintenance of Plant Services 11-000-26X-XXX3,150,7343,399,2083,593,249
Student Transportation Services 11-000-270-XXX1,924,5722,256,0842,434,221
Personal Services - Employee Benefits 11-XXX-XXX-2XX5,031,9775,569,8315,646,645
Total Support Services Expenditures 16,980,21218,861,87119,437,280
TOTAL GENERAL CURRENT EXPENSE 31,427,07134,311,23235,098,549
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-6040180,000582,451
Interest Earned on Capital Reserve 10-6040500500
Equipment 12-XXX-XXX-73X101,211317,313229,250
Facilities Acquisition and Construction Services 12-000-4XX-XXX82,649486,60274,564
Capital Reserve-Transfer to Repayment of Debt 12-000-4XX-93300292,885
TOTAL CAPITAL EXPENDITURES 183,860984,4151,179,650
OPERATING BUDGET GRAND TOTAL 31,610,93135,295,64736,278,199
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX41,43200
Federal Projects:
Title I 20-XXX-XXX-XXX18,15927,76923,604
Title II 20-XXX-XXX-XXX30,15225,45921,640
Title IV 20-XXX-XXX-XXX2,93400
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX642,444488,483415,211
Other Special Projects 20-XXX-XXX-XXX025,38021,573
Total Federal Projects 695,711567,091482,028
TOTAL GRANTS AND ENTITLEMENTS 737,143567,091482,028
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX4,429,8784,445,5535,215,812
TOTAL REPAYMENT OF DEBT 4,429,8784,445,5535,215,812
Total Expenditures 36,777,95240,308,29141,976,039
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 36,777,95240,308,29141,683,154

 

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 Budget1,161,0031,122,186695,717506,196
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve98,72498,848404,371987,322
      Adult Education Programs0000
      Maintenance Reserve0250,003250,003250,503
      Legal Reserve430,0751,376,127972,3440
      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 Cost10,8929,99410,41210,59510,680
Total Classroom Instruction6,7966,0426,1846,3206,300
Classroom-Salaries and Benefits6,4305,8215,8855,9445,945
Classroom-General Supplies and Textbooks316184250284291
Classroom-Purchased Services and Other5038509264
Total Support Services1,2511,2771,4151,4241,481
Support Services-Salaries and Benefits1,1291,1701,2901,2981,352
Total Administrative Costs1,1001,0721,0981,1361,111
Administration-Salaries and Benefits917896919932920
Legal Costs047263131
Total Operations and Maintenance of Plant1,3101,1601,2361,2251,276
Operations & Maintenance of Plant-Salary & Ben.163166174175173
Board Contribution to Food Services00000
Total Extracurricular Costs410411444454472
Total Equipment Costs14361111179
Employee Benefits as a % of Salaries23.926.62928.127.8

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
Misc Revenue7,500 Gate receipts
Misc Revenue19,200 Interest on investments
Misc Revenue60,000 Before / After Care Earnings
Misc Revenue110,645 Facility rentals
Misc Revenue20,000 E-Rate
Misc Revenue110,250 Student Activity Fees
Misc Revenue10,000 Proceeds from play
Misc Revenue9,000 Fee from Allentown for shared service
Misc Revenue56,000 Regular ed pre-school fees
Total Unusual Revenues402,595 

 

Shared Services
  • Educational Date Services for purchasing
  • Interlocal agreement with Township for fuel and plow repair
  • Interlocal agreement with East Windsor BOE for vehicle maintenance
  • Insurance JIFF with SAIF
  • Insurance JIFF with NJSBAIG for workers comp insurance
  • ACES for electric and natural gas commodity purchases
  • Tuition agreements with other LEAs for special education students
  • Bus jointures with other LEAS for non-public and special education transp
  • ortation
  • Global Compliance consortium with other Mercer County LEAs for mandatory
  • training agreements
  • Shared swimming and hockey team with Upper Freehold BOE

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy31,852,939 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)2,464,228,646 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1001.2926 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy36,446,392 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)2,464,228,646 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1001.4790 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy31,852,939 (G)
Estimated Equalized Valuation (as of 10/01/2011)2,518,815,210 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1001.2646 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy36,446,392 (J)
Estimated Equalized Valuation (as of 10/01/2011)2,518,815,210 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1001.4470 (L)

 

Administrative Salaries
Employee Name: Dr. Kathie Foster 
Job TitleAssistant Superintendent 
Base Annual Salary150,900 
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 Days260 
  Contracted Number of Annual Vacation Days 22 
  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: 
Allowances3,500 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount26,117 
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of ContractMax of 45 days upon retirement 
   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: Dr. Steven Mayer 
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 Contract07/01/2009 
  Ending Date of Contract06/30/2014 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 22 
  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: 
Allowances6,000 
Bonuses3,500 
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount14,808 
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of ContractMax of 22 unused days upon separation 
   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: Kimberly Keener 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary85,500 
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 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: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other400 
  Retirement Plans
Contractual Post-Employment Benefits Amount6,577 
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of ContractMax of 20 unused days upon separation 
   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: Robert DeVita 
Job TitleBusiness Administrator 
Base Annual Salary136,000 
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 Days260 
  Contracted Number of Annual Vacation Days 22 
  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: 
Allowances3,000 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount11,508 
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of ContractMax 22 unused days upon separation 
   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