06/18/2012 MIDDLESEX - SOUTH PLAINFIELD BORO
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2010 October 15, 2011 October 15, 2012
Actual Actual Estimated
Pupils on Roll Regular Full-Time 3268 3192 3575
Pupils on Roll Reg Accr. Adult High Sch 50 8 16
Pupils on Roll - Special Full-Time 435 441 239
Pupils on Roll - Special Shared-Time 1
Subtotal - Pupils On Roll 3754 3641 3830
Private School Placements 21 21 31
Pupils Sent to Other Dists-Spec Ed Prog 17 13 9
Pupils Received 1 1 1
Pupils in State Facilities 8 5
MIDDLESEX - SOUTH PLAINFIELD BORO
Advertised Revenues
Budget Category Account 2010-11 2011-12 2012-13
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 600,000 1,671,402
Revenues from Local Sources:
Local Tax Levy 10-1210 39,438,003 40,139,182 41,446,285
Tuition 10-1300 535,779
Transportation Fees from Individuals 10-1410 208,468
Transportation Fees from Other LEAs 10-1420-1440 140,000 150,000
Other Restricted Miscellaneous Revenues 10-1XXX 24,139
Unrestricted Miscellaneous Revenues 10-1XXX 116,510 250,000 150,000
SUBTOTAL 40,322,899 40,529,182 41,746,285
Revenues from State Sources:
Extraordinary Aid 10-3131 154,416 478,509 150,000
Other State Aids 10-3XXX 25,056
Categorical Special Education Aid 10-3132 2,086,578 2,086,578 2,205,235
Equalization Aid 10-3176 5,120,112 5,680,515 6,655,445
Categorical Security Aid 10-3177 93,359
Categorical Transportation Aid 10-3121 109,239
SUBTOTAL 7,386,162 8,245,602 9,213,278
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 31,977 25,000 37,948
Education Jobs Fund 18-4522 331,586
SUBTOTAL 31,977 356,586 37,948
Adjustment for Prior Year Encumbrances 386,078
Actual Revenues (Over)/Under Expenditures -352,077
TOTAL OPERATING BUDGET 47,388,961 50,117,448 52,668,913
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 102,614
Revenues from State Sources:
Preschool Education Aid 20-3218 52,800 52,800 52,800
Other Restricted Entitlements 20-32XX 133,855 222,000 190,000
TOTAL REVENUES FROM STATE SOURCES 186,655 274,800 242,800
Revenues from Federal Sources:
Title I 20-4411-4416 307,019 1,150,000 311,736
Title II 20-4451-4455 107,328 79,363
Title III 20-4491-4494 17,618 25,458
Title IV 20-4471-4474 2,175
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,098,954 825,000
Other 20-4XXX 12,166 15,000
TOTAL REVENUES FROM FEDERAL SOURCES 1,545,260 1,150,000 1,256,557
TOTAL GRANTS AND ENTITLEMENTS 1,834,529 1,424,800 1,499,357
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 1,183,120 1,193,115 1,113,113
TOTAL REVENUES FROM LOCAL SOURCES 1,183,120 1,193,115 1,113,113
TOTAL LOCAL REPAYMENT OF DEBT 1,183,120 1,193,115 1,113,113
Actual Revenues (Over)/Under Expenditures -46,995
TOTAL REPAYMENT OF DEBT 1,136,125 1,193,115 1,113,113
TOTAL REVENUES/SOURCES 50,359,615 52,735,363 55,281,383
MIDDLESEX - SOUTH PLAINFIELD BORO
Advertised Appropriations
Budget Category Account 2010-11 2011-12 2012-13
Expenditures Rev. Approp. Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX 17,246,721 17,181,914 17,263,617
Special Education 11-2XX-100-XXX 4,431,707 4,434,423 4,306,881
Basic Skills/Remedial 11-230-100-XXX 291,021 331,063 321,467
Bilingual Education 11-240-100-XXX 265,125 266,896 274,628
Vocational Programs - Local 11-3XX-100-XXX 46,593
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 148,918 128,269 152,944
School Sponsored Athletics 11-402-100-XXX 700,251 830,021 963,704
Support Services:
Tuition 11-000-100-XXX 1,134,463 1,483,218 1,039,208
Attendance and Social Work Services 11-000-211-XXX 85,468 81,416 84,352
Health Services 11-000-213-XXX 674,858 691,856 706,931
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 1,003,708 1,133,801 1,262,550
Guidance 11-000-218-XXX 974,301 1,064,017 1,163,457
Child Study Teams 11-000-219-XXX 816,205 973,991 1,040,382
Improvement of Instructional Services 11-000-221-XXX 126,106 127,259 400,094
Educational Media Services - School Library 11-000-222-XXX 580,786 574,833 541,359
Instructional Staff Training Services 11-000-223-XXX 90,489 152,656 289,206
General Administration 11-000-230-XXX 1,193,432 1,076,132 1,052,001
School Administration 11-000-240-XXX 2,155,640 2,075,513 2,009,766
Central Svcs & Admin Info Technology 11-000-25X-XXX 1,026,249 1,024,279 1,284,081
Operation and Maintenance of Plant Services 11-000-26X-XXX 4,064,957 4,560,553 4,585,639
Student Transportation Services 11-000-270-XXX 1,627,767 1,840,554 1,882,973
Personal Services - Employee Benefits 11-XXX-XXX-2XX 8,553,774 9,984,670 10,482,923
Total Support Services Expenditures 24,108,203 26,844,748 27,824,922
TOTAL GENERAL CURRENT EXPENSE 47,238,539 50,017,334 51,108,163
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X 12,420 230,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX 99,691 63,947 1,271,606
TOTAL CAPITAL EXPENDITURES 112,111 63,947 1,501,606
SPECIAL SCHOOLS
Accredited Evening/Adult High School/Post-Graduate:
Instruction 13-601-100-XXX 3,702
Support Services 13-601-200-XXX 26,565 11,167
Total Accredited Evening/Adult HS/Post-Grad. 30,267 11,167
TOTAL SPECIAL SCHOOLS 30,267 11,167
Transfer of Funds to Charter Schools 10-000-100-56X 8,044 25,000 59,144
OPERATING BUDGET GRAND TOTAL 47,388,961 50,117,448 52,668,913
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX 102,614
Preschool Education Aid:
Instruction 20-218-100-XXX 52,800 52,800 52,800
TOTAL PRESCHOOL EDUCATION AID 52,800 52,800 52,800
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX 10,970 25,000 30,000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX 82,044 93,000 100,000
Nonpublic Handicapped Services 20-XXX-XXX-XXX 19,137 21,000 25,000
Nonpublic Nursing Services 20-XXX-XXX-XXX 21,704 35,000 35,000
Nonpublic Technology Initiative 20-XXX-XXX-XXX 48,000
Total State Projects 186,655 274,800 242,800
Federal Projects:
Title I 20-XXX-XXX-XXX 307,019 1,150,000 311,736
Title II 20-XXX-XXX-XXX 107,328 79,363
Title III 20-XXX-XXX-XXX 17,618 25,458
Title IV 20-XXX-XXX-XXX 2,175
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 1,098,954 825,000
Other Special Projects 20-XXX-XXX-XXX 12,166 15,000
Total Federal Projects 1,545,260 1,150,000 1,256,557
TOTAL GRANTS AND ENTITLEMENTS 1,834,529 1,424,800 1,499,357
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 1,136,125 1,193,115 1,113,113
TOTAL REPAYMENT OF DEBT 1,136,125 1,193,115 1,113,113
Total Expenditures 50,359,615 52,735,363 55,281,383
DEDUCT EXPENDITURES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
0250XLocal Contribution - Transfer to Special Revenue 11-1XX-100-93X
Capital Reserve - Transfer to Repayment of Debt 12-000-400-933
Transfer Property Sale Proceeds to Debt Svc Res 11-000-520-934
TOTAL EXPENDITURES NET OF TRANSFERS 50,359,615 52,735,363 55,281,383
MIDDLESEX - SOUTH PLAINFIELD BORO
Advertised Recapitulation of Balance
Audited Audited Estimated Estimated
Balance Balance Balance Balance
Budget Category 6/30/2010 6/30/2011 6/30/2012 6/30/2013
Unrestricted:
General Operating Budget 1,060,274 1,627,251 955,560 627,560
Repayment of Debt -97,710 -50,715 0 0
Restricted for Specific Purposes:
General Operating Budget:
Capital Reserve 0 0 1,301,600 1,301,600
Adult Education Programs 0 0 0 0
Maintenance Reserve 500,411 449,481 449,481 449,481
Legal Reserve 1,199,783 1,343,402 1,343,402 0
Tuition Reserve 0 0 0 0
Current Expense Emergency Reserve 495,399 196,532 196,532 196,532
Repayment of Debt:
Restricted for Repayment of Debt 0 0 0 0
MIDDLESEX - SOUTH PLAINFIELD BORO
Advertised Per Pupil Cost Calculations
2012 - 2013
2009-10 2010-11 2011-12 2011-12 2012-2013
Actual Actual Original Revised Proposed
Budget Budget Budget
Per Pupil Cost Calculations: (1) (2) (3) (4) (5)
Total Budgetary Comparative Per Pupil Cost 12193 11989 12233 12867 12648
Total Classroom Instruction 7594 7632 7704 8050 7705
Classroom-Salaries and Benefits 7354 7441 7513 7849 7498
Classroom-General Supplies and Textbooks 192 129 141 148 144
Classroom-Purchased Services and Other 48 61 50 54 63
Total Support Services 1553 1449 1597 1677 1833
Support Services-Salaries and Benefits 1346 1276 1390 1455 1571
Total Administrative Costs 1356 1435 1343 1427 1420
Administration-Salaries and Benefits 1098 1183 1068 1134 1118
Legal Costs 0 76 72 66 59
Total Operations and Maintenance of Plant 1302 1115 1181 1283 1227
Operations & Maintenance of Plant-Salary & Ben. 147 94 105 111 97
Board Contribution to Food Services 0 0 0 0 0
Total Extracurricular Costs 300 281 312 327 368
Total Equipment Costs 81 3 0 0 60
Employee Benefits as a % of Salaries 24.1 27.8 32.5 32.4 33.4
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, when available. 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 Budgetary 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 Budgetary
comparative per pupil cost, although all components are not shown.
MIDDLESEX - SOUTH PLAINFIELD BORO
Unusual Revenues and Appropriations
___________________________________
Line Number Revenue Source or 12-13 Amount Description of circumstances
Approp. Due to
Total Unusual Revenues:
0 Total Unusual Appropriations: 0
MIDDLESEX - SOUTH PLAINFIELD BORO
22a. Estimated Tax Rate Information
______________________________
A. Estimated 12-13 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 40,792,734 (A)
Estimated Net Taxable Valuation (as of 10/01/2011 ) 1,418,383,801 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)X100 2.8760 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 41,945,848 (D)
Estimated Net Taxable Valuation (as of 10/01/2011 ) 1,418,383,801 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)X100 2.9573 (F)
B. Estimated 12-13 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 40,792,734 (G)
Estimated Equalized Valuation (as of 10/01/2011 ) 3,932,877,785 (H)
Estimated 12-13 Equalized General Fund School
Tax Rate=(G)/(H)X100 1.0372 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 41,945,848 (J)
Estimated Equalized Valuation (as of 10/01/2011 ) 3,932,877,785 (K)
Estimated 12-13 Equalized Total School
Tax Rate=(J)/(K)X100 1.0665 (L)
MIDDLESEX - SOUTH PLAINFIELD BORO
17. Salaries and Benefits of Certain District Employees
Name Gary Bowen
Job Title Superintendent
Base Annual Salary 175,000
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2012
Ending Date of Contract 06/30/2013
Annual Work Days 240
Annual Vacation Days 0
Annual Sick Days 0
Annual Personal Days 0
Annual Consulting Days 240
Other Non-working days 0
Description-Other Non-working Days N/A
Benefits:
Allowances 0
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 0
Other Insurances 0
Retirement Plans 0
Post-Employment Benefits 0
Description of:
Buyback of Sick Days Non Applicable
Buyback of Vac. Days Non Applicable
Buyback of Personal Days Non Applicable
Other Post-Emp. Benefits Non Applicable
Other Post-Emp. Benefits Non Applicable
Other Post-Emp. Benefits Non Applicable
In-Kind and Other Remuneration 0
Description of:
Annual Buyback of Sick Days Non Applicable
Annual Buyback of Vac. Days Non Applicable
Annual Buyback of Personal Days Non Applicable
All Other In-Kind/Remuneration Non Applicable
Non Applicable
Non Applicable
Additional Comments Non Applicable
Non applicable
Non Applicable
Non Applicable
Non Applicable
MIDDLESEX - SOUTH PLAINFIELD BORO
17. Salaries and Benefits of Certain District Employees
Name Frank Cocchiola
Job Title Assistant Superintendent
Base Annual Salary 145,600
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2012
Ending Date of Contract 06/30/2013
Annual Work Days 240
Annual Vacation Days 0
Annual Sick Days 0
Annual Personal Days 0
Annual Consulting Days 240
Other Non-working days 0
Description-Other Non-working Days N/A
Benefits:
Allowances 0
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 0
Other Insurances 0
Retirement Plans 0
Post-Employment Benefits 0
Description of:
Buyback of Sick Days N/A
Buyback of Vac. Days N/A
Buyback of Personal Days N/A
Other Post-Emp. Benefits N/A
Other Post-Emp. Benefits N/A
Other Post-Emp. Benefits N/A
In-Kind and Other Remuneration 0
Description of:
Annual Buyback of Sick Days N/A
Annual Buyback of Vac. Days N/A
Annual Buyback of Personal Days N/A
All Other In-Kind/Remuneration N/A
N/A
N/A
Additional Comments N/A
N/A
N/A
N/A
N/A
MIDDLESEX - SOUTH PLAINFIELD BORO
17. Salaries and Benefits of Certain District Employees
Name James Olobardi
Job Title Business Administrator
Base Annual Salary 151,000
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2012
Ending Date of Contract 06/30/2013
Annual Work Days 240
Annual Vacation Days 22
Annual Sick Days 12
Annual Personal Days 5
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days Listed
Benefits:
Allowances 0
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 0
Other Insurances 0
Retirement Plans 0
Post-Employment Benefits 0
Description of:
Buyback of Sick Days N/A
Buyback of Vac. Days N/A
Buyback of Personal Days N/A
Other Post-Emp. Benefits N/A
Other Post-Emp. Benefits N/A
Other Post-Emp. Benefits N/A
In-Kind and Other Remuneration 15,000
Description of:
Annual Buyback of Sick Days N/A
Annual Buyback of Vac. Days Vacation Days
Annual Buyback of Personal Days N/A
All Other In-Kind/Remuneration N/A
N/A
N/A
Additional Comments N/A
N/A
N/A
N/A
N/A