MERCER - EAST WINDSOR REGIONAL Advertised … of Education/Budget... · MERCER - EAST WINDSOR REGIONAL 10:36 Monday, ... Pupils Sent to Other Dists-Spec Ed Prog 78 71 69 ... Extraordinary

2013-14 User Friendly Budget Summary Generated on 22APR13 at 10:36

MERCER - EAST WINDSOR REGIONAL10:36 Monday, April 22, 2013

Advertised Enrollments

ENROLLMENT CATEGORIES

October14,

2011Actual

October15,

2012Actual

October15, 2013

Estimated

Pupils On Roll Regular Full-Time 4,486 4,473 4,473

Pupils On Roll Regular Shared-Time 37 35 35

Pupils On Roll - Special Full-Time 540 535 535

Pupils On Roll - Special Shared-Time 32 31 31

Subtotal - Pupils On Roll 5,095 5,074 5,074

Private School Placements 20 27 27

Pupils Sent to Other Districts-Reg Prog 8 1 6

Pupils Sent to Other Dists-Spec Ed Prog 78 71 69

Pupils Received 59 53 53

Pupils in State Facilities 1 2 0



Advertised Revenues

Budget Category Account2011-12

Actual2012-13Revised

2013-14Anticipated

Operating Budget:

Revenues from Local Sources:

Local Tax Levy 10-1210 56,953,654 57,937,456 59,096,205

Total Tuition 10-1300 643,297 657,913 657,913

Transportation Fees From Other LEAS 10-1420-1440 63,778 0 63,778

Rents And Royalties 10-1910 28,320 0 28,320

Unrestricted Miscellaneous Revenues 10-1XXX 46,150 172,684 46,150

Interest Earned On Maintenance Reserve 10-1XXX 0 100 100

Interest Earned On Capital Reserve Funds 10-1XXX 5,491 100 100

Subtotal - Revenues From Local Sources 57,740,690 58,768,253 59,892,566

Revenues from State Sources:

Categorical Transportation Aid 10-3121 0 355,959 404,533

Extraordinary Aid 10-3131 250,703 5,500 5,500

Categorical Special Education Aid 10-3132 2,737,755 2,921,062 2,941,036

Equalization Aid 10-3176 14,029,326 14,665,602 14,553,606

Categorical Security Aid 10-3177 384,804 456,331 499,780

Other State Aids 10-3XXX 45,685 0 0

Subtotal - Revenues From State Sources 17,448,273 18,404,454 18,404,455

Revenues from Federal Sources:

Medicaid Reimbursement 10-4200 86,494 65,137 50,533

Education Jobs Fund 18-4522 664,197 0 0

Subtotal - Revenues From Federal Sources 750,691 65,137 50,533

Budgeted Fund Balance - Operating Budget 10-303 0 500,000 2,210,202

Transfers From Other Funds 10-5200 0 342,288 0

Adjustment For Prior Year Encumbrances 0 1,924,858 0

Actual Revenues (Over)/Under Expenditures -4,161,367 0 0



Advertised Revenues



2013-14Anticipated

Total Operating Budget 71,778,287 80,004,990 80,557,756

Grants and Entitlements:

Other Revenue From Local Sources 20-1xxx 87,309 5,397 0

Total Revenues From Local Sources 20-1XXX 87,309 5,397 0


Other Restricted Entitlements 20-32XX 116,032 158,385 158,385

Total Revenues From State Sources 116,032 158,385 158,385

Revenues from Federal Sources:

Title I 20-4411-4416 513,898 507,551 380,663

Title II 20-4451-4455 87,304 0 0

Title III 20-4491-4494 69,481 0 0

I.D.E.A. Part B (Handicapped) 20-4420-4429 1,373,958 1,179,355 884,516

Vocational Education 20-4430 0 19,650 14,737

Other 20-4XXX 23,123 150,890 113,167

Total Revenues From Federal Sources 2,067,764 1,857,446 1,393,083

Total Grants And Entitlements 2,271,105 2,021,228 1,551,468

Repayment of Debt:

Revenues from Local Sources:

Local Tax Levy 40-1210 3,477,380 3,364,921 3,231,358

Total Revenues From Local Sources 3,477,380 3,364,921 3,231,358


Debt Service Aid Type II 40-3160 150,028 145,982 140,795

Total Local Repayment Of Debt 3,627,408 3,510,903 3,372,153



Advertised Revenues



2013-14Anticipated

Total Repayment Of Debt 3,627,408 3,510,903 3,372,153

Total Revenues/Sources 77,676,800 85,537,121 85,481,377

Total Revenues/Sources Net of Transfers 77,676,800 85,537,121 85,481,377

2013-14 User Friendly Budget Summary Generated on 22APR13 at 10:362013-14 User Friendly Budget Summary Generated on 22APR13 at 10:36


Advertised Appropriations



2013-14Anticipated

General Current Expense:

Instruction:

Regular Programs - Instruction 11-1XX-100-XXX 22,993,675 23,679,932 24,491,411

Special Education - Instruction 11-2XX-100-XXX 5,468,678 6,923,180 7,074,086

Basic Skills/Remedial - Instruction 11-230-100-XXX 650,932 1,004,379 1,029,790

Bilingual Education - Instruction 11-240-100-XXX 1,596,845 1,906,966 1,955,213

School-Spon. Co/Extra Curr. Actvts. - Inst 11-401-100-XXX 223,198 283,368 289,959

School-Sponsored Athletics - Instruction 11-402-100-XXX 740,969 727,205 731,959

Community Services Programs/Operations 11-800-330-XXX 14,558 15,346 15,735

Support Services:

Undistributed Expenditures - Instruction (Tuition) 11-000-100-XXX 4,613,556 4,704,097 4,760,197

Undist. Expend.-Attendance And Social Work 11-000-211-XXX 1,968 12,581 12,581

Undist. Expenditures - Health Services 11-000-213-XXX 643,329 679,998 692,096

Undist. Expend.-Speech, OT, PT And Related Svcs 11-000-216-XXX 716,161 737,478 755,906

Undist Expend-Oth Supp Serv Std-Extra Serv 11-000-217-XXX 203 1,498 1,429

Undist. Expenditures - Guidance 11-000-218-XXX 1,391,509 1,429,858 1,446,231

Undist. Expenditures - Child Study Teams 11-000-219-XXX 1,864,017 1,808,238 1,850,339

Undist. Expend.-Improv. Of Inst. Serv. 11-000-221-XXX 977,670 1,106,896 1,332,294

Undist. Expend.-Edu. Media Serv./Library 11-000-222-XXX 1,378,156 1,468,513 1,413,829

Undist. Expend.-Instr. Staff Training Serv. 11-000-223-XXX 359,645 440,883 397,350

Undist. Expend.-Support Serv.-Gen. Admin. 11-000-230-XXX 874,850 1,146,290 1,153,606

Undist. Expend.-Support Serv.-School Admin. 11-000-240-XXX 2,588,907 2,797,960 2,845,999

Undist. Expend. - Central Services 11-000-251-XXX 1,108,804 1,249,415 1,247,839

Undist. Expend. - Admin. Info Technology 11-000-252-XXX 2,400 9,245 9,245

Undist. Expend.-Oper. And Maint. Of Plant Serv. 11-000-26X-XXX 5,726,204 6,786,055 6,715,294

Undist. Expend.-Student Transportation Serv. 11-000-270-XXX 2,975,875 3,250,151 3,298,022

Personal Services - Employee Benefits 11-XXX-XXX-2XX 13,497,434 15,854,696 15,289,663

Total Undistributed Expenditures 38,720,688 43,483,852 43,221,920






2013-14Anticipated

Interest Earned On Maintenance Reserve 10-606 0 100 100

Total General Current Expense 70,409,543 78,024,328 78,810,173

Capital Expenditures:

Equipment 12-XXX-XXX-730 481,400 302,605 168,360

Facilities Acquisition And Const. Serv. 12-000-400-XXX 834,193 1,620,383 1,523,917

Interest Deposit To Capital Reserve 10-604 0 100 100

Total Capital Outlay 1,315,593 1,923,088 1,692,377

Special Schools:

Summer School:

Summer School - Instruction 13-422-100-XXX 31,247 33,247 34,088

Total Summer School 13-422-X00-XXX 31,247 33,247 34,088

Total Special Schools 13-XXX-XXX-XXX 31,247 33,247 34,088

Transfer Of Funds To Charter Schools 10-000-100-56X 21,904 24,327 21,118

General Fund Grand Total 71,778,287 80,004,990 80,557,756

Special Grants and Entitlements:

Local Projects 20-XXX-XXX-XXX 87,309 5,397 0

Other State Projects:

Nonpublic Textbooks 20-XXX-XXX-XXX 7,381 7,723 7,723

Nonpubic Auxiliary Services 20-XXX-XXX-XXX 44,786 70,151 70,151

Nonpublic Handicapped Services 20-XXX-XXX-XXX 33,644 80,511 80,511

Nonpublic Nursing Services 20-XXX-XXX-XXX 9,984 0 0

Other 20-XXX-XXX-XXX 20,237 0 0

Total Other State Projects 116,032 158,385 158,385

Total State Projects 20-XXX-XXX-XXX 116,032 158,385 158,385

Federal Projects:

Title I 20-XXX-XXX-XXX 513,898 507,551 380,663






2013-14Anticipated

Title II 20-XXX-XXX-XXX 87,304 0 0

Title III 20-XXX-XXX-XXX 69,481 0 0

I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 1,373,958 1,179,355 884,516

Vocational Education 20-XXX-XXX-XXX 0 19,650 14,737

Other 20-XXX-XXX-XXX 23,123 150,890 113,167

Total Federal Projects 20-XXX-XXX-XXX 2,067,764 1,857,446 1,393,083

Total Special Revenue Funds 2,271,105 2,021,228 1,551,468

Repayment of Debt:

Total Regular Debt Service 40-701-510-XXX 3,627,408 3,510,903 3,372,153

Total Debt Service Funds 3,627,408 3,510,903 3,372,153

Total Expenditures/Appropriations 77,676,800 85,537,121 85,481,377

Total Expenditures Net of Transfers 77,676,800 85,537,121 85,481,377



Advertised Recapitulation of Balances

Budget Category

AuditedBalance

6-30-2011

AuditedBalance

6-30-2012

EstimatedBalance

6-30-2013

EstimatedBalance

6-30-2014

Unrestricted:

--General Operating Budget 2,068,682 2,226,454 2,261,454 526,603

--Repayment of Debt 0 0 0 0

Restricted for Specific Purposes- General Operating Budget:

--Capital Reserve 2,888,304 3,432,569 3,432,669 3,432,769

--Adult Education Programs 0 0 0 0

--Maintenance Reserve 1,855,921 3,675,799 3,675,899 3,675,999

--Legal Reserve 0 475,351 510,351 35,000

--Tuition Reserve 0 0 0 0

--Current Expense Emergency Reserve 0 0 0 0

Repayment of Debt:

--Restricted for Repayment of Debt 0 0 0 0


** Federal and State funds in the blended resource school-based budgets.

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the Taxpayers Guide to Education Spending (formerly Comparative Spending Guide) and can be found on the Department of Education's Internetwebsite: 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 2012-13 revised appropriations and the 2013-14 budgeted appropriations presented in thisadvertised 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 exceptionof 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.

*Does not include pension and social security paid by the State on-behalf of the district.


Advertised Per Pupil Cost Calculations

Per Pupil Cost Calculations

2010-11ActualCosts

2011-12ActualCosts

2012-13OriginalBudget

2012-13RevisedBudget

2013-14ProposedBudget

Total Budgetary Comparative Per Pupil Cost $12,040 $12,580 $13,498 $13,660 $13,793

Total Classroom Instruction $7,609 $7,935 $8,409 $8,557 $8,695

Classroom-Salaries and Benefits $7,221 $7,487 $7,983 $7,869 $8,071

Classroom-General Supplies and Textbooks $347 $375 $323 $587 $486

Classroom-Purchased Services $42 $72 $102 $101 $138

Total Support Services $1,711 $1,852 $1,913 $1,918 $1,952

Support Services-Salaries and Benefits $1,539 $1,604 $1,669 $1,620 $1,681

Total Administrative Costs $1,048 $1,080 $1,112 $1,218 $1,212

Administration Salaries and Benefits $918 $943 $936 $987 $988

Legal Costs $24 $39 $30 $29 $29

Total Operations and Maintenance of Plant $1,470 $1,343 $1,648 $1,565 $1,539

Operations and Maintenance-Salaries and Benefits $830 $815 $907 $901 $907

Board Contribution to Food Services $0 $0 $0 $0 $0

Total Extracurricular Costs $243 $243 $259 $254 $254

Total Equipment Costs $88 $97 $37 $60 $33

Employee Benefits as a percentage of salaries* 34.95% 30.61% 36.07% 34.06% 31.51%

Restricted Federal and State Revenue other than Preschool Education Aid Included Above** $0 $0 $0 $0 $0



Shared Services

Shared Service Category Type Shared Service Category DescriptionAmount Spent

(Optional)

Insurance Coverages and Benefits NJ School Boards Insurance Group 0.00

Others Summer Recreation Hosting and Transportation 0.00

Others Tuition of Roosevelt Students Sending/Receiving 0.00

Transportation Services, including Fuel Transportation Jointures with Mercer Special Svcs, Robbinsville, West Windsor, MERC 0.00

Transportation Services, including Fuel Joint Fuel Facility with East Windsor Township and Hightstown Borough 0.00

Transportation Services, including Fuel Transportation of Roosevelt Students 0.00

Transportation Services, including Fuel Contracted Bus maintenance with Robbinsville 0.00

Transportation Services, including Fuel Non-Publilc transportation jointures 0.00

Purchasing - Power/Utilities ACES 0.00

Purchasing - Supplies New Jersey State Contract 0.00

Purchasing - Supplies Mercer Middlesex Pricing Cooperative 0.00

Purchasing - Supplies Educational Data Cooperative 0.00



Estimated Tax Rates

EAST WINDSOR TWP

A. Estimated 13-14 School Tax Rate

WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS

(A) General Fund School Levy 50,525,718

(B) Estimated Net Taxable Valuation (as of 10/01/12) 2,819,584,810

(C) Estimated 13-14 General Fund School Tax Rate=(A)/(B)x100 1.7920

WITH REPAYMENT OF DEBT AND ADJUSTMENTS

(D) Total School Levy 53,329,952

(E) Estimated Net Taxable Valuation (as of 10/01/12) 2,819,584,810

(F) Estimated 13-14 Total School Tax Rate=(D)/(E)x100 1.8914

-----------------------------------------------------------

B. Estimated 13-14 Equalized School Tax Rate


(G) General Fund School Levy 50,525,718

(H) Estimated Equalized Valuation (as of 10/01/12) 2,807,252,504

(I) Estimated 13-14 Equalized General Fund School Tax Rate=(G)/(H)x100 1.7998


(J) Total School Levy 53,329,952

(K) Estimated Equalized Valuation (as of 10/01/12) 2,807,252,504

(L) Estimated 13-14 Equalized Total School Tax Rate=(J)/(K)x100 1.8997

-----------------------------------------------------------

HIGHTSTOWN BOR

A. Estimated 13-14 School Tax Rate


(A) General Fund School Levy 7,977,622

(B) Estimated Net Taxable Valuation (as of 10/01/12) 481,330,622



Estimated Tax Rates

(C) Estimated 13-14 General Fund School Tax Rate=(A)/(B)x100 1.6574


(D) Total School Levy 8,412,809

(E) Estimated Net Taxable Valuation (as of 10/01/12) 481,330,622

(F) Estimated 13-14 Total School Tax Rate=(D)/(E)x100 1.7478

-----------------------------------------------------------

B. Estimated 13-14 Equalized School Tax Rate


(G) General Fund School Levy 7,977,622

(H) Estimated Equalized Valuation (as of 10/01/12) 450,079,176

(I) Estimated 13-14 Equalized General Fund School Tax Rate=(G)/(H)x100 1.7725


(J) Total School Levy 8,412,809

(K) Estimated Equalized Valuation (as of 10/01/12) 450,079,176

(L) Estimated 13-14 Equalized Total School Tax Rate=(J)/(K)x100 1.8692

-----------------------------------------------------------



Employee Contract List for District

NAME=Darlene Nemeth

CATEGORY MEASURE

Job Title Coordinator/Director/Manager/Supervisor

Job Title II District Supervisor

Base Annual Salary Amount $142,479

Full-Time Equivalent (FTE) 1.0

Shared with Another District? N

Shared County

Shared District

Job Title Other District

Member of Collective Bargaining Unit (CBU)? N

Beginning Date of Contract 07/01/12

End Date of Contract 06/30/13

Contracted Number of Annual Work Days 260

Contracted Number of Annual Vacation Days 20

Contracted Number of Annual Sick Days 12

Contracted Number of Annual Personal Days 3

Contracted Number of Annual Consulting Days 0

Number of Other Contracted Non-Working Days 0

Description of Other Contracted Non-Working Days

Total Allowances Amount 0

Total Bonuses Amount 0

Total Stipends Amount 0

District Contributions Above Teacher Contract for Insurance (Health, Dental, Life, Other) 0

District Contributions Above Teacher Contract for Retirement Plans 0

Total Contractual Post-Employment Benefit Amount 15000

Contractual Post-Employment Benefit Description of Payout of Sick days Maximum upon retirement only

Contractual Post-Employment Benefit Description of Payout of Vacation days Number of days x daily rate




NAME=Darlene Nemeth

CATEGORY MEASURE

Contractual Post-Employment Benefit Description of Payout of Personal days NA

Contractual Post-Employment Benefit Description of Other Benefits 1



Total Other/In-Kind Remuneration Amount 0

Description of Other/In-Kind Remuneration Annual Option to Buyback Sick Time in Cash

Description of Other/In-Kind Remuneration Annual Option to Buyback Vacation Time in Cash

Description of Other/In-Kind Remuneration Annual Option to Buyback Personal Time in Cash

Description of Other/In-Kind Remuneration Annual Option to Other Remuneration 1



Additional Comment 1



NAME=Deborah Feaster

CATEGORY MEASURE

Job Title Assistant Superintendent

Job Title II




Shared County

Shared District






CATEGORY MEASURE































CATEGORY MEASURE







NAME=Edward Forsthoffer, III

CATEGORY MEASURE

Job Title Superintendent

Job Title II




Shared County

Shared District













NAME=Edward Forsthoffer, III

CATEGORY MEASURE

























NAME=Ingrid Reitano10:36 Monday, April 22, 2013


MERCER - EAST WINDSOR REGIONALEmployee Contract List for District

NAME=Ingrid Reitano

CATEGORY MEASURE


Job Title II Transportation Supervisor




Shared County

Shared District




















NAME=Ingrid Reitano

CATEGORY MEASURE


















NAME=Jessica Smedley

CATEGORY MEASURE


Job Title II Guidance Supervisor








CATEGORY MEASURE

Shared County

Shared District





























CATEGORY MEASURE










NAME=John Hargrove

CATEGORY MEASURE


Job Title II Asst Transportation Super




Shared County

Shared District










NAME=John Hargrove

CATEGORY MEASURE





























NAME=John Hargrove

CATEGORY MEASURE



NAME=Kathleen Natalizio

CATEGORY MEASURE


Job Title II Curriculum&Instruction




Shared County

Shared District

















NAME=Kathleen Natalizio

CATEGORY MEASURE
























NAME=Kevin Akey

CATEGORY MEASURE






Shared County

Shared District























NAME=Kevin Akey

CATEGORY MEASURE















NAME=Kurt Stumbaugh

CATEGORY MEASURE

Job Title Business Administrator

Job Title II




Shared County

Shared District





NAME=Kurt Stumbaugh

CATEGORY MEASURE






























NAME=Kurt Stumbaugh

CATEGORY MEASURE







NAME=Mark Beckman

CATEGORY MEASURE


Job Title II Student Services Supervis




Shared County

Shared District













NAME=Mark Beckman

CATEGORY MEASURE

























NAME=Mary Griffin10:36 Monday, April 22, 2013



NAME=Mary Griffin

CATEGORY MEASURE






Shared County

Shared District




















NAME=Mary Griffin

CATEGORY MEASURE


















NAME=Michael Dzwonar

CATEGORY MEASURE

Job Title Assistant Superintendent

Job Title II








CATEGORY MEASURE

Shared County

Shared District





























CATEGORY MEASURE










NAME=Michael Svoboda

CATEGORY MEASURE

Job Title Information Technology

Job Title II




Shared County

Shared District











CATEGORY MEASURE






























CATEGORY MEASURE



NAME=Patricia Phillips

CATEGORY MEASURE






Shared County

Shared District

















NAME=Patricia Phillips

CATEGORY MEASURE
























NAME=Paul Hewins

CATEGORY MEASURE


Job Title II Director of Build&Grounds




Shared County

Shared District























NAME=Paul Hewins

CATEGORY MEASURE















NAME=Sandy Small

CATEGORY MEASURE






Shared County

Shared District





NAME=Sandy Small

CATEGORY MEASURE






























NAME=Sandy Small

CATEGORY MEASURE







NAME=Tekelah Sherrod

CATEGORY MEASURE


Job Title II Student Services Director




Shared County

Shared District













NAME=Tekelah Sherrod

CATEGORY MEASURE

























NAME=Thaddeus Thompson10:36 Monday, April 22, 2013



NAME=Thaddeus Thompson

CATEGORY MEASURE

Job Title Assistant Business Administrator

Job Title II




Shared County

Shared District




















NAME=Thaddeus Thompson

CATEGORY MEASURE


















Documents

MERCER - EAST WINDSOR REGIONAL Advertised … of Education/Budget... · MERCER - EAST WINDSOR REGIONAL 10:36 Monday, ... Pupils Sent to Other Dists-Spec Ed Prog 78 71 69 ... Extraordinary