03/19/2009 MIDDLESEX - SAYREVILLE BORO
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2007 October 15, 2008 October 15, 2009
Actual Actual Estimated
Pupils on Roll Regular Full-Time 4987 5014 5100
Pupils on Roll - Special Full-Time 780 800 802
Pupils on Roll - Special Shared-Time 22 17 17
Private School Placements 80 66 67
Pupils Sent to Other Districts-Reg Prog 3 1
Pupils Sent to Other Dists-Spec Ed Prog 30 30 26
Pupils Received 3 3
Pupils in State Facilities 4 4 3
MIDDLESEX - SAYREVILLE BORO
Advertised Revenues
Budget Category Account 2007-08 2008-09 2009-10
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 1,605,620 1,755,000
Withdrawal from Cap Res-for Local Share 10-307 95,000
Withdrawal from Maint. Reserve 10-310 150,000
Transfers from Other Funds 10-5200 507,310
Revenues from Local Sources:
Local Tax Levy 10-1210 49,247,481 49,849,540 51,428,157
Unrestricted Miscellaneous Revenues 10-1XXX 334,047 300,000 300,000
SUBTOTAL 49,581,528 50,149,540 51,728,157
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 7,824,745
Transportation Aid 10-3120 1,935,495
Special Education Aid 10-3130 4,563,657
Bilingual Education 10-3140 102,442
Extraordinary Aid 10-3131 329,208 526,521 526,521
Consolidated Aid 10-3195 640,655
Additional Formula Aid 10-3196 929,432
Other State Aids 10-3XXX 631,128
Categorical Special Education Aid 10-3132 3,190,942 3,332,411
Equalization Aid 10-3176 14,681,562 15,129,277
Categorical Security Aid 10-3177 678,685 755,836
Categorical Transportation Aid 10-3121 1,850,642 2,204,399
SUBTOTAL 16,956,762 20,928,352 21,948,444
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 72,000
SUBTOTAL 72,000
Adjustment for Prior Year Encumbrances 293,716
Actual Revenues (Over)/Under Expenditures 595,778
TOTAL OPERATING BUDGET 67,641,378 72,977,228 75,748,601
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 7,527
Revenues from State Sources:
Instructional Supplement Aid 20-3214 194,621
Other Restricted Entitlements 20-32XX 845,388 259,022 325,000
TOTAL REVENUES FROM STATE SOURCES 1,040,009 259,022 325,000
Revenues from Federal Sources:
Title I 20-4411-4416 505,762 519,593 532,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,361,815 1,395,610 1,400,000
Other 20-4XXX 250,985 280,622 43,000
TOTAL REVENUES FROM FEDERAL SOURCES 2,118,562 2,195,825 1,975,000
TOTAL GRANTS AND ENTITLEMENTS 3,166,098 2,454,847 2,300,000
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 1,085
Transfers from Other Funds 40-5200 833,000 495,000 2,259,274
Revenues from Local Sources:
Local Tax Levy 40-1210 2,390,237 2,638,639 3,571,789
Miscellaneous 40-1XXX 300,000
TOTAL REVENUES FROM LOCAL SOURCES 2,390,237 2,938,639 3,571,789
Revenues from State Sources:
Debt Service Aid Type II 40-3160 163,572 204,566 150,937
TOTAL LOCAL REPAYMENT OF DEBT 3,386,809 3,639,290 5,982,000
Actual Revenues (Over)/Under Expenditures 156,820
TOTAL REPAYMENT OF DEBT 3,543,629 3,639,290 5,982,000
TOTAL REVENUES/SOURCES 74,351,105 79,071,365 84,030,601
MIDDLESEX - SAYREVILLE BORO
Advertised Appropriations
Budget Category Account 2007-08 2008-09 2009-10
Expenditures Rev. Approp. Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX 20,006,338 22,168,617 22,892,585
Special Education 11-2XX-100-XXX 6,188,184 7,027,564 7,477,061
Basic Skills/Remedial 11-230-100-XXX 1,184,924 1,394,925 1,469,000
Bilingual Education 11-240-100-XXX 127,700 135,400 139,950
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 255,554 283,770 278,385
School Sponsored Athletics 11-402-100-XXX 651,545 681,865 710,620
Community Services Programs/Operations 11-800-330-XXX 4,029 8,000 8,000
Support Services:
Tuition 11-000-100-XXX 5,270,156 4,888,285 4,565,275
Attendance and Social Work Services 11-000-211-XXX 24,787 25,378 24,560
Health Services 11-000-213-XXX 686,195 749,344 766,685
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 2,228,022 2,587,482 2,585,690
Guidance 11-000-218-XXX 1,056,012 1,251,325 1,229,023
Child Study Teams 11-000-219-XXX 1,466,505 1,634,737 1,631,873
Improvement of Instructional Services 11-000-221-XXX 856,225 1,004,519 1,015,666
Educational Media Services - School Library 11-000-222-XXX 558,695 603,702 588,237
Instructional Staff Training Services 11-000-223-XXX 5,000
General Administration 11-000-230-XXX 1,454,521 1,532,115 1,481,950
School Administration 11-000-240-XXX 2,667,155 2,797,278 2,850,307
Central Svcs & Admin Info Technology 11-000-25X-XXX 937,596 989,518 1,038,640
Operation and Maintenance of Plant Services 11-000-26X-XXX 5,499,557 5,710,433 6,056,902
Student Transportation Services 11-000-270-XXX 4,732,773 5,160,106 5,181,224
Other Support Services 11-000-290-XXX 3,580
Personal Services - Employee Benefits 11-XXX-XXX-2XX 10,350,817 10,603,132 11,223,226
Total Support Services Expenditures 37,789,016 39,545,934 40,239,258
TOTAL GENERAL CURRENT EXPENSE 66,207,290 71,246,075 73,214,859
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X 602,428 115,071 183,500
Facilities Acquisition and Construction Services 12-000-4XX-XXX 793,362 1,572,082 2,270,000
TOTAL CAPITAL EXPENDITURES 1,395,790 1,687,153 2,453,500
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX 34,707 44,000 42,000
Total Summer School 34,707 44,000 42,000
TOTAL SPECIAL SCHOOLS 34,707 44,000 42,000
Transfer of Funds to Charter Schools 10-000-100-56X 3,591 38,242
OPERATING BUDGET GRAND TOTAL 67,641,378 72,977,228 75,748,601
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX 7,527
Instructional Supplement Aid:
Instruction 20-214-100-XXX 194,621
TOTAL INSTRUCTIONAL SUPPLEMENT AID 194,621
Other State Projects:
Instruction 20-217-100-XXX 292,000
TOTAL TARA USED TO SUPPORT PROGRAMS 292,000
Nonpublic Textbooks 20-XXX-XXX-XXX 22,668 22,762 30,000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX 97,924 85,638 114,000
Nonpublic Handicapped Services 20-XXX-XXX-XXX 68,734 96,553 97,000
Nonpublic Nursing Services 20-XXX-XXX-XXX 32,733 30,726 36,000
Nonpublic Technology Initiative 20-XXX-XXX-XXX 16,960 15,920 18,000
Other Special Projects 20-XXX-XXX-XXX 314,369 7,423 30,000
Total State Projects 1,040,009 259,022 325,000
Federal Projects:
Title I 20-XXX-XXX-XXX 505,762 519,593 532,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 1,361,815 1,395,610 1,400,000
Other Special Projects 20-XXX-XXX-XXX 250,985 280,622 43,000
Total Federal Projects 2,118,562 2,195,825 1,975,000
TOTAL GRANTS AND ENTITLEMENTS 3,166,098 2,454,847 2,300,000
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 3,543,629 3,639,290 5,982,000
TOTAL REPAYMENT OF DEBT 3,543,629 3,639,290 5,982,000
Total Expenditures 74,351,105 79,071,365 84,030,601
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
TOTAL EXPENDITURES NET OF TRANSFERS 74,351,105 79,071,365 84,030,601
MIDDLESEX - SAYREVILLE BORO
Advertised Recapitulation of Balance
Audited Audited Estimated Estimated
Balance Balance Balance Balance
Budget Category 6/30/2007 6/30/2008 6/30/2009 6/30/2010
Unreserved:
General Operating Budget 2,662,991 2,424,615 2,573,995 818,995
Repayment of Debt 157,905 1,085 0 0
Reserved for Specific Purposes:
General Operating Budget:
Capital Reserve 160 99,621 99,621 4,621
Adult Education Programs 0 0 0 0
Maintenance Reserve 180,539 180,539 180,539 30,539
Legal Reserve 156,325 0 0 0
Tuition Reserve 0 0 0 0
Current Expense Emergency Reserve 0 0 0 0
Reserved for Repayment of Debt 0 0 0 0
MIDDLESEX - SAYREVILLE BORO
Advertised Per Pupil Cost Calculations
2009 - 2010
2006-07 2007-08 2008-09 2008-09 2009-2010
Actual Actual Original Revised Proposed
Budget Budget Budget
Per Pupil Cost Calculations: (1) (2) (3) (4) (5)
Total Comparative Per Pupil Cost 9472 9777 10377 10515 10739
Total Classroom Instruction 5835 5992 6474 6492 6684
Classroom-Salaries and Benefits 5614 5743 6043 6075 6282
Classroom-General Supplies and Textbooks 164 153 298 241 249
Classroom-Purchased Services and Other 56 96 134 175 153
Total Support Services 1413 1437 1553 1601 1581
Support Services-Salaries and Benefits 1142 1183 1274 1254 1253
Total Administrative Costs 987 1045 1038 1080 1079
Administration-Salaries and Benefits 731 815 810 833 845
Total Operations and Maintenance of Plant 1011 1070 1076 1101 1148
Operations & Maintenance of Plant-Salary & Ben. 583 563 584 599 608
Total Food Services Costs 3 0 0 0 0
Total Extracurricular Costs 176 183 190 192 195
Total Equipment Costs 34 104 8 20 31
Employee Benefits as a % of Salaries 25.7 26.1 24.4 24.9 25.4
The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations
are contained in the 2009 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 2008-09 revised appropriations and 2009-10 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 - SAYREVILLE BORO
Unusual Revenues and Appropriations
___________________________________
Line Number Revenue Source or 09-10 Amount Description of circumstances
Approp. Due to
Total Unusual Revenues:
0 Total Unusual Appropriations: 0
MIDDLESEX - SAYREVILLE BORO
22a. Estimated Tax Rate Information
______________________________
A. Estimated 09-10 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 51,428,157 (A)
Estimated Net Taxable Valuation (as of 10/01/2008 ) 2,278,625,866 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)X100 2.2570 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 54,999,946 (D)
Estimated Net Taxable Valuation (as of 10/01/2008 ) 2,278,625,866 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)X100 2.4137 (F)
B. Estimated 09-10 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 51,428,157 (G)
Estimated Equalized Valuation (as of 10/01/2008 ) 5,469,098,518 (H)
Estimated 09-10 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.9403 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 54,999,946 (J)
Estimated Equalized Valuation (as of 10/01/2008 ) 5,469,098,518 (K)
Estimated 09-10 Equalized Total School
Tax Rate=(J)/(K)X100 1.0056 (L)
MIDDLESEX - SAYREVILLE BORO
17. Salaries and Benefits of Certain District Employees
Name FRANK ALFANO
Job Title Superintendent
Base Annual Salary 185,380
FTE 1.0
Shared with Another District? N
Contract Terms:
Beginning Date of Contract 09/01/2005
Ending Date of Contract 06/30/2009
Annual Work Days 237
Annual Vacation Days 25
Annual Sick Days 12
Annual Personal Days 4
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 2,200
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 15,000
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 - SAYREVILLE BORO
17. Salaries and Benefits of Certain District Employees
Name CARLA SUTHERLAND
Job Title Assistant Superintendent
Base Annual Salary 167,331
FTE 1.0
Shared with Another District? N
Contract Terms:
Beginning Date of Contract 07/01/2008
Ending Date of Contract 06/30/2009
Annual Work Days 237
Annual Vacation Days 25
Annual Sick Days 12
Annual Personal Days 4
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 2,000
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 15,000
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 - SAYREVILLE BORO
17. Salaries and Benefits of Certain District Employees
Name EMIDIO D'ANDREA
Job Title Business Administrator
Base Annual Salary 139,765
FTE 1.0
Shared with Another District? N
Contract Terms:
Beginning Date of Contract 07/01/2008
Ending Date of Contract 06/30/2009
Annual Work Days 237
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 2,000
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
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 - SAYREVILLE BORO
17. Salaries and Benefits of Certain District Employees
Name SANDRA PAUL
Job Title Other
Base Annual Salary 103,533
FTE 1.0
Shared with Another District? N
Contract Terms:
Beginning Date of Contract 07/01/2008
Ending Date of Contract 06/30/2009
Annual Work Days 237
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 1,000
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
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 - SAYREVILLE BORO
17. Salaries and Benefits of Certain District Employees
Name DENNIS PANTILIANO
Job Title Other
Base Annual Salary 91,910
FTE 1.0
Shared with Another District? N
Contract Terms:
Beginning Date of Contract 07/01/2008
Ending Date of Contract 06/30/2009
Annual Work Days 242
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 500
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
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