03/29/2010 MIDDLESEX - SOUTH RIVER BORO
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2008 October 15, 2009 October 15, 2010
Actual Actual Estimated
Pupils on Roll Regular Full-Time 1999 2073 2086
Pupils on Roll Regular Shared-Time 1 1 1
Pupils on Roll - Special Full-Time 255 259 259
Pupils on Roll - Special Shared-Time 5 2 2
Private School Placements 7 7 7
Pupils Sent to Other Districts-Reg Prog 1 1 1
Pupils Sent to Other Dists-Spec Ed Prog 25 26 25
Pupils Received 1 13
Pupils in State Facilities 2 2
MIDDLESEX - SOUTH RIVER BORO
Advertised Revenues
Budget Category Account 2008-09 2009-10 2010-11
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 1,279,297 1,600,000
Withdrawal from Cap Res-for Local Share 10-307 100,000
Revenues from Local Sources:
Local Tax Levy 10-1210 11,908,593 11,908,593 12,384,937
Other Local Governmental Units - Unrestricted 10-12XX 7,105
Tuition 10-1300 68,647 36,000 18,000
Other Restricted Miscellaneous Revenues 10-1XXX 572,988
Unrestricted Miscellaneous Revenues 10-1XXX 46,500 25,000
SUBTOTAL 12,550,228 11,991,093 12,435,042
Revenues from State Sources:
Extraordinary Aid 10-3131 216,123
Other State Aids 10-3XXX 18,290
Categorical Special Education Aid 10-3132 1,205,974 1,284,048 1,010,072
Equalization Aid 10-3176 9,936,624 8,495,172 10,176,307
Categorical Security Aid 10-3177 364,025 436,087
Categorical Transportation Aid 10-3121 327,852 380,601
SUBTOTAL 12,068,888 10,595,908 11,186,379
Revenues from Federal Sources:
IMPACT Aid 10-4100 602
Medicaid Reimbursement 10-4200 34,157 33,521
Equalization Aid - ARRA ESF 16-4520 1,812,915
Equalization Aid - ARRA GSF 17-4521 70,181
SUBTOTAL 602 1,917,253 33,521
Actual Revenues (Over)/Under Expenditures -1,269,178
TOTAL OPERATING BUDGET 23,350,540 25,883,551 25,254,942
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 500
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 266,555 339,252 245,412
TOTAL REVENUES FROM STATE SOURCES 266,555 339,252 245,412
Revenues from Federal Sources:
Title I 20-4411-4416 457,872 414,562 442,878
Title II 20-4451-4455 57,706
I.D.E.A. Part B (Handicapped) 20-4420-4429 518,013 537,986 549,770
Adult Basic Education 20-4440 58,242 47,000 46,500
Other 20-4XXX 130,813 50,725
TOTAL REVENUES FROM FEDERAL SOURCES 1,164,940 1,050,273 1,096,854
TOTAL GRANTS AND ENTITLEMENTS 1,431,995 1,389,525 1,342,266
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 1,475,444 1,516,832 1,578,905
TOTAL REVENUES FROM LOCAL SOURCES 1,475,444 1,516,832 1,578,905
Revenues from State Sources:
Debt Service Aid Type II 40-3160 507,776 521,528 440,205
TOTAL LOCAL REPAYMENT OF DEBT 1,983,220 2,038,360 2,019,110
TOTAL REPAYMENT OF DEBT 1,983,220 2,038,360 2,019,110
TOTAL REVENUES/SOURCES 26,765,755 29,311,436 28,616,318
MIDDLESEX - SOUTH RIVER BORO
Advertised Appropriations
Budget Category Account 2008-09 2009-10 2010-11
Expenditures Rev. Approp. Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX 7,380,246 8,149,300 7,974,458
Special Education 11-2XX-100-XXX 1,638,658 1,897,846 1,993,647
Basic Skills/Remedial 11-230-100-XXX 247,269 202,859 110,391
Bilingual Education 11-240-100-XXX 282,232 309,105 273,670
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 73,471 83,537 82,043
School Sponsored Athletics 11-402-100-XXX 495,285 553,544 429,929
Other Instructional Programs 11-4XX-100-XXX 26,755 45,573 250
Support Services:
Tuition 11-000-100-XXX 1,450,886 1,424,281 1,406,409
Attendance and Social Work Services 11-000-211-XXX 21,915 23,723 25,396
Health Services 11-000-213-XXX 298,131 274,818 276,547
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 398,972 474,304 505,401
Guidance 11-000-218-XXX 523,584 588,509 530,909
Child Study Teams 11-000-219-XXX 663,456 773,893 764,358
Improvement of Instructional Services 11-000-221-XXX 360,599 380,462 220,079
Educational Media Services - School Library 11-000-222-XXX 275,116 285,023 240,384
Instructional Staff Training Services 11-000-223-XXX 46,095 36,999 28,354
General Administration 11-000-230-XXX 458,972 566,800 568,228
School Administration 11-000-240-XXX 1,137,331 1,237,028 1,277,463
Central Svcs & Admin Info Technology 11-000-25X-XXX 302,789 341,584 293,707
Operation and Maintenance of Plant Services 11-000-26X-XXX 2,289,015 2,738,056 2,672,844
Student Transportation Services 11-000-270-XXX 982,550 1,095,017 1,154,035
Other Support Services 11-000-290-XXX 102,013
Personal Services - Employee Benefits 11-XXX-XXX-2XX 3,692,060 4,222,371 4,375,021
Food Services 11-000-310-XXX 10,000 10,000
Total Support Services Expenditures 13,003,484 14,472,868 14,349,135
TOTAL GENERAL CURRENT EXPENSE 23,147,400 25,714,632 25,213,523
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X 24,109 7,719
Facilities Acquisition and Construction Services 12-000-4XX-XXX 179,031 161,200 41,419
TOTAL CAPITAL EXPENDITURES 203,140 168,919 41,419
OPERATING BUDGET GRAND TOTAL 23,350,540 25,883,551 25,254,942
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX 500
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX 22,405 24,190 28,000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX 124,061 282,407 184,062
Nonpublic Handicapped Services 20-XXX-XXX-XXX 70,514
Nonpublic Nursing Services 20-XXX-XXX-XXX 32,655 32,655 33,350
Nonpublic Technology Initiative 20-XXX-XXX-XXX 16,920
Total State Projects 266,555 339,252 245,412
Federal Projects:
Title I 20-XXX-XXX-XXX 457,872 414,562 442,878
Title II 20-XXX-XXX-XXX 57,706
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 518,013 537,986 549,770
Adult Basic Education 20-XXX-XXX-XXX 58,242 47,000 46,500
Other Special Projects 20-XXX-XXX-XXX 130,813 50,725
Total Federal Projects 1,164,940 1,050,273 1,096,854
TOTAL GRANTS AND ENTITLEMENTS 1,431,995 1,389,525 1,342,266
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 1,983,220 2,038,360 2,019,110
TOTAL REPAYMENT OF DEBT 1,983,220 2,038,360 2,019,110
Total Expenditures 26,765,755 29,311,436 28,616,318
DEDUCT EXPENDITURES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Local Contrib-Transfer to Grants & Entitlements 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 26,765,755 29,311,436 28,616,318
MIDDLESEX - SOUTH RIVER BORO
Advertised Recapitulation of Balance
Audited Audited Estimated Estimated
Balance Balance Balance Balance
Budget Category 6/30/2008 6/30/2009 6/30/2010 6/30/2011
Unassigned:
General Operating Budget 1,346,199 1,818,139 1,073,640 170,856
Repayment of Debt 0 0 0 0
Restricted for Specific Purposes:
General Operating Budget:
Capital Reserve 790 100,812 44,812 44,812
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 0 0
Legal Reserve 159,692 856,908 697,216 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
2010 - 2011
2007-08 2008-09 2009-10 2009-10 2010-2011
Actual Actual Original Revised Proposed
Budget Budget Budget
Per Pupil Cost Calculations: (1) (2) (3) (4) (5)
Total Comparative Per Pupil Cost 8929 9180 10113 9936 9650
Total Classroom Instruction 5119 5325 5848 5744 5663
Classroom-Salaries and Benefits 4898 5134 5617 5521 5460
Classroom-General Supplies and Textbooks 170 142 173 167 151
Classroom-Purchased Services and Other 51 48 59 56 52
Total Support Services 1391 1387 1517 1484 1367
Support Services-Salaries and Benefits 1156 1138 1234 1232 1147
Total Administrative Costs 1087 1097 1142 1131 1138
Administration-Salaries and Benefits 939 997 1002 993 1005
Legal Costs 0 0 20 19 19
Total Operations and Maintenance of Plant 1016 1068 1265 1242 1211
Operations & Maintenance of Plant-Salary & Ben. 247 254 323 318 316
Total Food Services Costs 14 0 4 4 4
Total Extracurricular Costs 302 304 336 331 266
Total Equipment Costs 37 11 0 3 0
Employee Benefits as a % of Salaries 27.8 26.7 27.9 27.8 29.7
The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations
are contained in the 2010 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 2009-10 revised appropriations and 2010-11 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 10-11 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 TRANSPORTATION,SUPPLIES, NATURAL GAS
NORTHERN ALLIANCE; SUPPLIES, PROFESSIONAL DEVELOPMENT
ACT: TELECOMMUNICATIONS
COMMON CENTS COOPERATIVE CUSTODIAL AND MAINTENANCE SUPPLIES
BORO OF SOUTH RIVER; ELECTRICAL CONSORTIUM WITH OTHER TOWNS IN THE STATE
BORO OF SOUTH RIVER: GASOLINE SNOW AND ICE REMOVALS
SAYREVILLE BOE; SHARED VISUALLY IMPAIRED TEACHER
NJSBAIG: CONSORTIUM FOR BUILDING & CASUALTY AND WORKMAN'S COMPENSATION
INSURANCE
MIDDLESEX - SOUTH RIVER BORO
22a. Estimated Tax Rate Information
______________________________
A. Estimated 10-11 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 12,384,937 (A)
Estimated Net Taxable Valuation (as of 01/15/2010 ) 425,594,179 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)X100 2.9100 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 13,963,842 (D)
Estimated Net Taxable Valuation (as of 01/15/2010 ) 425,594,179 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)X100 3.2810 (F)
B. Estimated 10-11 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 12,384,937 (G)
Estimated Equalized Valuation (as of 10/01/2009 ) 1,617,075,947 (H)
Estimated 10-11 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.7659 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 13,963,842 (J)
Estimated Equalized Valuation (as of 10/01/2009 ) 1,617,075,947 (K)
Estimated 10-11 Equalized Total School
Tax Rate=(J)/(K)X100 0.8635 (L)
MIDDLESEX - SOUTH RIVER BORO
17. Salaries and Benefits of Certain District Employees
Name RONALD GRYGO
Job Title Superintendent
Base Annual Salary 184,785
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 06/01/2006
Ending Date of Contract 06/30/2011
Annual Work Days 260
Annual Vacation Days 22
Annual Sick Days 12
Annual Personal Days 4
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 6,562
Bonuses 5,544
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 345
Life Insurance 0
Other Insurances 3,329
Retirement Plans 0
Post-Employment Benefits 79,702
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 MICHAEL PFISTER
Job Title Assistant Superintendent
Base Annual Salary 146,400
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2009
Ending Date of Contract 06/30/2010
Annual Work Days 260
Annual Vacation Days 17
Annual Sick Days 12
Annual Personal Days 4
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 4,927
Bonuses 4,392
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 345
Life Insurance 0
Other Insurances 3,012
Retirement Plans 0
Post-Employment Benefits 17,505
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 130,800
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2009
Ending Date of Contract 06/30/2010
Annual Work Days 260
Annual Vacation Days 17
Annual Sick Days 12
Annual Personal Days 4
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 3,922
Bonuses 3,924
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 345
Life Insurance 0
Other Insurances 2,759
Retirement Plans 0
Post-Employment Benefits 8,012
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 86,763
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2009
Ending Date of Contract 06/30/2010
Annual Work Days 260
Annual Vacation Days 18
Annual Sick Days 12
Annual Personal Days 4
Annual Consulting Days 0
Other Non-working days 8
Description-Other Non-working Days Compensatory Time
Benefits:
Allowances 1,753
Bonuses 1,800
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 345
Life Insurance 0
Other Insurances 1,127
Retirement Plans 0
Post-Employment Benefits 853
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