03/18/2011 MIDDLESEX - SOUTH RIVER BORO
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2009 October 15, 2010 October 15, 2011
Actual Actual Estimated
Pupils on Roll Regular Full-Time 2073 2042 2081
Pupils on Roll Regular Shared-Time 1 1 1
Pupils on Roll - Special Full-Time 259 285 326
Pupils on Roll - Special Shared-Time 2 11
Subtotal - Pupils On Roll 2335 2339 2408
Private School Placements 7 8 8
Pupils Sent to Other Districts-Reg Prog 1 1 1
Pupils Sent to Other Dists-Spec Ed Prog 26 20 19
Pupils Received 13 20 23
Pupils in State Facilities 2 3
MIDDLESEX - SOUTH RIVER BORO
Advertised Revenues
Budget Category Account 2009-10 2010-11 2011-12
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 1,600,000 1,200,000
Withdrawal from Cap Res-for Local Share 10-307 72,669
Revenues from Local Sources:
Local Tax Levy 10-1210 11,908,593 12,384,937 12,632,636
Other Local Governmental Units - Unrestricted 10-12XX 7,105
Tuition 10-1300 34,640 18,000 28,000
Other Restricted Miscellaneous Revenues 10-1XXX 381,500
Unrestricted Miscellaneous Revenues 10-1XXX 25,000 15,000
SUBTOTAL 12,324,733 12,435,042 12,675,636
Revenues from State Sources:
Extraordinary Aid 10-3131 223,169
Other State Aids 10-3XXX 73,603
Categorical Special Education Aid 10-3132 1,284,048 1,010,072 1,345,193
Equalization Aid 10-3176 8,032,656 10,176,307 10,100,022
Categorical Security Aid 10-3177 283,457
Categorical Transportation Aid 10-3121 247,391
SUBTOTAL 10,144,324 11,186,379 11,445,215
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 20,137 33,521 30,320
Equalization Aid - ARRA ESF 16-4520 1,812,915
Equalization Aid - ARRA GSF 17-4521 70,181
Education Jobs Fund 18-4522 413,565
SUBTOTAL 1,903,233 33,521 443,885
Actual Revenues (Over)/Under Expenditures 721,940
TOTAL OPERATING BUDGET 25,094,230 25,254,942 25,837,405
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 6,047
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 226,047 245,412 245,412
TOTAL REVENUES FROM STATE SOURCES 226,047 245,412 245,412
Revenues from Federal Sources:
Title I 20-4411-4416 587,658 442,878 442,878
Title II 20-4451-4455 57,706 57,706
I.D.E.A. Part B (Handicapped) 20-4420-4429 786,006 549,770 549,770
Adult Basic Education 20-4440 45,029 46,500 46,500
Other 20-4XXX 150,905
TOTAL REVENUES FROM FEDERAL SOURCES 1,569,598 1,096,854 1,096,854
TOTAL GRANTS AND ENTITLEMENTS 1,801,692 1,342,266 1,342,266
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 1,516,832 1,578,905 1,905,846
TOTAL REVENUES FROM LOCAL SOURCES 1,516,832 1,578,905 1,905,846
Revenues from State Sources:
Debt Service Aid Type II 40-3160 521,528 440,205 423,014
TOTAL LOCAL REPAYMENT OF DEBT 2,038,360 2,019,110 2,328,860
TOTAL REPAYMENT OF DEBT 2,038,360 2,019,110 2,328,860
TOTAL REVENUES/SOURCES 28,934,282 28,616,318 29,508,531
MIDDLESEX - SOUTH RIVER BORO
Advertised Appropriations
Budget Category Account 2009-10 2010-11 2011-12
Expenditures Rev. Approp. Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX 7,961,360 7,774,235 7,832,983
Special Education 11-2XX-100-XXX 1,933,694 2,152,976 2,296,621
Basic Skills/Remedial 11-230-100-XXX 205,144 110,391 110,091
Bilingual Education 11-240-100-XXX 305,381 273,670 328,935
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 66,358 82,043 67,197
School Sponsored Athletics 11-402-100-XXX 514,855 475,919 443,920
Other Instructional Programs 11-4XX-100-XXX 31,892 250
Support Services:
Tuition 11-000-100-XXX 1,324,093 1,313,489 1,233,376
Attendance and Social Work Services 11-000-211-XXX 23,658 25,396 26,396
Health Services 11-000-213-XXX 271,607 276,547 264,391
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 392,202 435,291 461,854
Guidance 11-000-218-XXX 568,720 506,443 526,367
Child Study Teams 11-000-219-XXX 720,152 787,950 895,696
Improvement of Instructional Services 11-000-221-XXX 372,087 220,079 175,340
Educational Media Services - School Library 11-000-222-XXX 284,214 242,629 208,017
Instructional Staff Training Services 11-000-223-XXX 36,470 28,354 28,774
General Administration 11-000-230-XXX 476,051 573,728 528,722
School Administration 11-000-240-XXX 1,231,739 1,283,818 1,283,350
Central Svcs & Admin Info Technology 11-000-25X-XXX 336,856 298,707 362,372
Operation and Maintenance of Plant Services 11-000-26X-XXX 2,489,937 2,653,302 2,635,339
Student Transportation Services 11-000-270-XXX 1,055,336 1,143,309 1,118,195
Personal Services - Employee Benefits 11-XXX-XXX-2XX 4,326,439 4,405,127 4,911,128
Food Services 11-000-310-XXX 10,000
Total Support Services Expenditures 13,909,561 14,204,169 14,659,317
TOTAL GENERAL CURRENT EXPENSE 24,928,245 25,073,653 25,739,064
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X 12,189 5,840
Facilities Acquisition and Construction Services 12-000-4XX-XXX 153,796 175,449 98,341
TOTAL CAPITAL EXPENDITURES 165,985 181,289 98,341
OPERATING BUDGET GRAND TOTAL 25,094,230 25,254,942 25,837,405
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX 6,047
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX 26,893 28,000 28,000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX 108,153 184,062 184,062
Nonpublic Handicapped Services 20-XXX-XXX-XXX 57,651
Nonpublic Nursing Services 20-XXX-XXX-XXX 33,350 33,350 33,350
Total State Projects 226,047 245,412 245,412
Federal Projects:
Title I 20-XXX-XXX-XXX 587,658 442,878 442,878
Title II 20-XXX-XXX-XXX 57,706 57,706
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 786,006 549,770 549,770
Adult Basic Education 20-XXX-XXX-XXX 45,029 46,500 46,500
Other Special Projects 20-XXX-XXX-XXX 150,905
Total Federal Projects 1,569,598 1,096,854 1,096,854
TOTAL GRANTS AND ENTITLEMENTS 1,801,692 1,342,266 1,342,266
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 2,038,360 2,019,110 2,328,860
TOTAL REPAYMENT OF DEBT 2,038,360 2,019,110 2,328,860
Total Expenditures 28,934,282 28,616,318 29,508,531
DEDUCT EXPENDITURES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
11-1XX-100-930
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 28,934,282 28,616,318 29,508,531
MIDDLESEX - SOUTH RIVER BORO
Advertised Recapitulation of Balance
Audited Audited Estimated Estimated
Balance Balance Balance Balance
Budget Category 6/30/2009 6/30/2010 6/30/2011 6/30/2012
Unassigned:
General Operating Budget 1,818,139 1,292,492 1,294,296 94,296
Repayment of Debt 0 0 0 0
Restricted for Specific Purposes:
General Operating Budget:
Capital Reserve 100,812 64,211 72,670 1
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 0 0
Legal Reserve 856,908 697,216 0 0
Tuition Reserve 0 0 0 0
Current Expense Emergency Reserve 0 0 0 0
Restricted for Repayment of Debt 0 0 0 0
MIDDLESEX - SOUTH RIVER BORO
Advertised Per Pupil Cost Calculations
2011 - 2012
2008-09 2009-10 2010-11 2010-11 2011-2012
Actual Actual Original Revised Proposed
Budget Budget Budget
Per Pupil Cost Calculations: (1) (2) (3) (4) (5)
Total Comparative Per Pupil Cost 9180 9137 9650 9690 9710
Total Classroom Instruction 5325 5867 5663 5679 5770
Classroom-Salaries and Benefits 5134 5655 5460 5476 5599
Classroom-General Supplies and Textbooks 142 165 151 150 121
Classroom-Purchased Services and Other 48 48 52 53 50
Total Support Services 1387 1453 1367 1347 1351
Support Services-Salaries and Benefits 1138 1233 1147 1157 1122
Total Administrative Costs 1097 1130 1138 1153 1150
Administration-Salaries and Benefits 997 1027 1005 1015 1018
Legal Costs 0 13 19 19 17
Total Operations and Maintenance of Plant 1068 1172 1211 1212 1176
Operations & Maintenance of Plant-Salary & Ben. 254 332 316 325 329
Total Food Services Costs 0 0 4 4 0
Total Extracurricular Costs 304 314 267 294 264
Total Equipment Costs 11 5 0 3 0
Employee Benefits as a % of Salaries 26.7 28.9 29.7 29.9 32.7
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 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 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.
MIDDLESEX - SOUTH RIVER BORO
Unusual Revenues and Appropriations
___________________________________
Line Number Revenue Source or 11-12 Amount Description of circumstances
Approp. Due to
Total Unusual Revenues:
0 Total Unusual Appropriations: 0
MIDDLESEX - SOUTH RIVER BORO
Shared Services -- Description of Shared Services
_________________________________________________
MIDDLESEX REGIONAL SERVICES COMMISSION FOR SUPPLIES, NATURAL GAS
NORTHERN ALLIANCE FOR SUPPLIES , PROFESIONAL DEVELOPMENT
ACT TELECOMMUNICATIONS
BORO OF SOUTH RIVER ELECTRICITY CONSORTIUM, GASOLINE AND SNOW AND ICE
REMOVAL
SAYREVILLE BOE; SHARED VISUALLY IMPAIRED TEACHER
NJSBAIG; BUILDING CASUALTY AND WORKMANS COMPNSATION
MIDDLESEX - SOUTH RIVER BORO
22a. Estimated Tax Rate Information
______________________________
A. Estimated 11-12 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 0 (A)
Estimated Net Taxable Valuation (as of 01/15/2011 ) 422,765,085 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)X100 0.0000 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 0 (D)
Estimated Net Taxable Valuation (as of 01/15/2011 ) 422,765,085 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)X100 0.0000 (F)
B. Estimated 11-12 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 0 (G)
Estimated Equalized Valuation (as of 01/15/2011 ) 1,562,684,086 (H)
Estimated 11-12 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.0000 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 0 (J)
Estimated Equalized Valuation (as of 01/15/2011 ) 1,562,684,086 (K)
Estimated 11-12 Equalized Total School
Tax Rate=(J)/(K)X100 0.0000 (L)
MIDDLESEX - SOUTH RIVER BORO
17. Salaries and Benefits of Certain District Employees
Name MICHAEL PFISTER
Job Title Superintendent
Base Annual Salary 168,300
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract / /
Ending Date of Contract / /
Annual Work Days 240
Annual Vacation Days 18
Annual Sick Days 12
Annual Personal Days 4
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 5,082
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 345
Life Insurance 0
Other Insurances 2,460
Retirement Plans 0
Post-Employment Benefits 17,504
Description of:
Buyback of Sick Days
Buyback of Vac. Days
Buyback of Personal Days
Other Post-Emp. Benefits
Other Post-Emp. Benefits
Other Post-Emp. Benefits
In-Kind and Other Remuneration 0
Description of:
Annual Buyback of Sick Days
Annual Buyback of Vac. Days
Annual Buyback of Personal Days
All Other In-Kind/Remuneration
Additional Comments
MIDDLESEX - SOUTH RIVER BORO
17. Salaries and Benefits of Certain District Employees
Name KENNETH KOKOSZKA
Job Title Business Administrator
Base Annual Salary 139,300
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract / /
Ending Date of Contract / /
Annual Work Days 240
Annual Vacation Days 20
Annual Sick Days 12
Annual Personal Days 4
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 4,082
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 345
Life Insurance 0
Other Insurances 2,570
Retirement Plans 0
Post-Employment Benefits 11,058
Description of:
Buyback of Sick Days
Buyback of Vac. Days
Buyback of Personal Days
Other Post-Emp. Benefits
Other Post-Emp. Benefits
Other Post-Emp. Benefits
In-Kind and Other Remuneration 0
Description of:
Annual Buyback of Sick Days
Annual Buyback of Vac. Days
Annual Buyback of Personal Days
All Other In-Kind/Remuneration
Additional Comments
MIDDLESEX - SOUTH RIVER BORO
17. Salaries and Benefits of Certain District Employees
Name CATHY MILLER
Job Title Assistant Superintendent
Base Annual Salary 115,300
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract / /
Ending Date of Contract / /
Annual Work Days 240
Annual Vacation Days 17
Annual Sick Days 10
Annual Personal Days 4
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 5,082
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 345
Life Insurance 0
Other Insurances 0
Retirement Plans 0
Post-Employment Benefits 0
Description of:
Buyback of Sick Days
Buyback of Vac. Days
Buyback of Personal Days
Other Post-Emp. Benefits
Other Post-Emp. Benefits
Other Post-Emp. Benefits
In-Kind and Other Remuneration 0
Description of:
Annual Buyback of Sick Days
Annual Buyback of Vac. Days
Annual Buyback of Personal Days
All Other In-Kind/Remuneration
Additional Comments
MIDDLESEX - SOUTH RIVER BORO
17. Salaries and Benefits of Certain District Employees
Name EDWARD BIERNACKI
Job Title Coordinator/Dir./Mgr./Supvr.
Base Annual Salary 90,335
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract / /
Ending Date of Contract / /
Annual Work Days 240
Annual Vacation Days 18
Annual Sick Days 12
Annual Personal Days 4
Annual Consulting Days 0
Other Non-working days 1
Description-Other Non-working Days
Benefits:
Allowances 40
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 345
Life Insurance 0
Other Insurances 1,160
Retirement Plans 0
Post-Employment Benefits 1,817
Description of:
Buyback of Sick Days
Buyback of Vac. Days
Buyback of Personal Days
Other Post-Emp. Benefits
Other Post-Emp. Benefits
Other Post-Emp. Benefits
In-Kind and Other Remuneration 0
Description of:
Annual Buyback of Sick Days
Annual Buyback of Vac. Days
Annual Buyback of Personal Days
All Other In-Kind/Remuneration
Additional Comments