Public Hearing On $35M School Budget Tonight

Public Hearing On $35M School Budget Tonightthumbnail
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Published: April 24, 2018 @ 5:04 PM EST

The Roselle Park Board Of Education has on its agenda tonight a vote on the 2018-19 school year budget for $35,796,549.

The amount that will come from Roselle Park taxpayers in the form of property taxes is $21,754,978. This is a $217,131 increase from last year’s tax levy and is the smallest increase in at least half a decade.

State law limits an increase in the tax levy at 2% and the 2018-19 maximum was $22,115,205. The actual amount in the budget is $360,000 less than that. If the actual amount were over 2%, only the amount over the cap would go to the voters – not the entire increase. In other words, if the actual increase was 2.5%, voters would need to approve half of a percent in order to be included in the budget.

The state also allows any amount under 2% that is not used – in this case $360,227 – to be ‘banked’ for up to three years which a school board could include in a future budget.

As with all service organizations, the majority of expenses is for salaries and insurance (health, dental, FICA, Med, PERS, unemployment). The 2018-19 budget has 78.1% – almost $28 million – going to salaries and insurance. The percentage increase is greater than the 2017-18 school year which had those expenditures at 76.4%.

The school board voted to use additional state aid given last year to pay down on three lease purchases in the 2017-18 school year which lessened those line items. Rent for the Early Childhood Center has also been removed since pre-kindergarten is now housed in the elementary schools. Below is a chart that shows a comparison between the 2017-18 expenses and the coming school year’s expenditures.

Description
2018-19
Budget
2017-18
Budget
Change
(%)
Salaries
$21,191,504
$20,742,320
2.2%
Health & Dental Insurance
$5,981,178
$5,696,360
5.0%
FICA, Med, PERS, Unemployment
$800,000
$790,000
1.3%
Out-Of-District Tuition (Regular Ed)
$724,045
$647,273
11.9%
Out-Of-District Tuition (Special Ed)
$1,336,000
$1,253,000
6.6%
Utilities (Water, Electric, Gas)
$628,600
$658,100
-4.5%
Phone
$90,700
$96,700
-6.2%
Special Education (Non-salary)
$105,950
$125,000
-15.2%
Related Special Services (OT/PT)
$124,361
$116,451
6.8%
Transportation
$489,800
$464,400
5.5%
Contracted Maintenance Services
$776,998
$653,500
18.9%
Insurance (Liability, Auto, etc.)
$438,400
$459,500
-4.6%
IDEA/NCLB Grants
$754,422
$752,082
0.3%
Debt Services (Referendum)
$691,900
$703,100
-1.6%
Lease Purchase 1
$0
$329,983
-
Lease Purchase 2
$0
$209,946
-
Lease Purchase 3
$0
$259,745
-
Lease Purchase 4
$104,449
$100,000
4.5%
Legal Costs
$150,000
$150,000
0.0%
Rent ECC
$0
$144,000
-
430 Westfield Ave Legal Settlement
$100,000
$200,000
-50.0%
Tuition Reimbursement
$91,800
$91,800
0.0%
Sick Day Payout Retirees
$45,045
$34,263
31.5%
RPMS Roof Replacement
$770,000
$600,000
28.3%
All Other Expenditures
$401,397
$366,765
9.4%
(Supplies, Staff Development, Replacement Texts, Dues, Mileage, etc.)
Total
$35,796,549
$35,644,288
0.4%

The chart below shows the revenues for the 2018-19 in comparison to the last school year. An additional $500,000 in state aid helped with lessening the burden on local taxpayers. The revenues for
Categorical Transportation Aid, Categorical Special Education Aid, and Categorical Security Aid all increased significantly.

Description
2018-19
Budget
2017-18
Budget
Change
(%)
Local Tax Levy
$21,7045,978
$21,537,847
1.0%
Tuition
$240,000
$240,000
0.2%
Local Source
$72,000
$72,000
0.0%
Unrestricted Miscellaneous
$6,800
$7,221
-5.8%
Other Restricted Miscellaneous
$5,000
$9,128
-45.2%
Categorical Transportation Aid
$128,375
$24,011
434.7%
Extraordinary Aid
$200,000
$200,000
0.0%
Categorical Special Education Aid
$1,320,686
$1,161,432
13.7%
Equalization Aid
$9,619,107
$9,619,107
0.0%
Categorical Security Aid
$443,400
$101,567
336.6%
Medicaid Reimbursement
$37,329
$30,402
8.5%
Other State Aid
-
$1
-
PARCC Readiness Aid
-
$18,620
-
Per Pupil Growth Aid
-
$18,620
-
Professional Learning Community
-
$20,040
-
Excess Surplus
$522,003
$525,110
-0.6%
Capital & Maintenance Reserve
-
$600,000
-
TOTAL GENERAL FUND
$32,350,227
$34,189,106
0.5%
TOTAL SPECIAL GRANTS FUND
$754,422
$752,082
0.3%
TOTAL DEBT FUND
$691,900
$703,100
-1.6%
TOTAL BUDGET
$35,796,549
$35,644,288
0.4%

According to the Roselle Park School District Business Administrator Susan Guercio, the average increase for a household assessed at $253,000 will be $44.58 but that is for the school year. In order to make it comparable to the calendar year, the increase is closer to an $88 increase.

The budget is set to have its public hearing tonight at the 7 p.m. BOE meeting which is in the Roselle Park High School auditorium located at 85 West Webster Avenue.

Below are the expenditures and revenues for the last six (6) years.

Description
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
Salaries
$18,989,137
$19,440,902
$19,710,481
$20,200,591
$20,742,320
$21,1914504
Health & Dental Insurance
$5,372,737
$5,942,841
$6,059,549
$5,771,360
$5,696,360
$5,981,178
FICA,Med,PERS,Unemployment
$804,966
$787,724
$761,250
$782,352
$790,000
$800,000
Out-Of-District Tuition (Regular)

$1,507,568
$527,000
$554,500
$560,500
$647,273
$724,405
Out-Of-District Tuition (Special)
$1,090,199
$1,182,498
$1,197,556
$1,253,000
$1,336,000
Utilities (Water, Electric, Gas)
$657,100
$586,100
$647,374
$676,216
$658,100
$628,600
Phone
$82,300
$76,300
$87,449
$98,700
$96,700
$90,700
Special Education (Non-salary)
$196,550
$90,256
$110,595
$141,561
$125,000
$105,950
Related Special Services (OT/PT)
$194,204
$54,929
$82,846
$82,050
$116,451
$124,361
Transportation
$348,000
$459,500
$505,837
$465,500
$464,400
$489,800
Contracted Maintenance Services
$435,935
$557,220
$632,220
$637,848
$653,500
$776,998
Insurance (Liability, Auto, etc.)
$370,000
$370,000
$370,000
$420,232
$459,500
$438,400
IDEA/NCLB Grants
$693,552
$781,027
$790,945
$790,948
$752,082
$754,422
Debt Services (Referendum)
$685,164
$687,200
$688,100
$703,550
$703,100
$691,900
Lease Purchase 1



$103,658
$150,000
$156,106
$156,106
$329,983
$-
Lease Purchase 2
$0
$100,000
$104,946
$209,946
$-
Lease Purchase 3
$0
$0
$125,000
$259,745
$-
Lease Purchase 4
$103,658
$0
$0
$100,000
$104,449
Legal Costs
$90,000
$90,000
$100,000
$100,000
$150,000
$150,000
Rent ECC
$130,680
$133,296
$135,960
$138,684
$144,000
$-
430 Westfield Ave Legal Settlement
N/A
N/A
N/A
N/A
$200,000
$100,000
Tuition Reimbursement
$90,000
$91,800
$91,800
$91,800
$91,800
$91,800
Sick Day Payout Retirees
$67,870
$22,400
$29,720
$36,900
$34,263
$45,045
RPMS Roof Replacement
N/A
N/A
N/A
N/A
$600,000
$770,000
Maintenance Reserve
$0
$0
$0
$0
$0
$0
April Election Costs
$0
$0
$0
$0
$0
$0
All Other Expenditures
$460,214
$472,149
$614,616
$622,005
$366,765
$401,397
(Supplies, Staff Development, Replacement Texts, Dues, Mileage, etc.)
Total
$31,279,635
$32,514,501
$33,411,846
$33,904,405
$35,644,288
$35,235,720
Description
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
Local Tax Levy
$17,855,273
$19,183,851
$20,454,668
$21,055,914
$21,537,847
$21,754,978
Tuition
$441,734
$441,734
$346,727
$268,822
$240,000
$240,549
Local Source
$72,000
$72,000
$72,000
$72,000
$72,000
$72,000
Unrestricted Miscellaneous
$8,500
$8,500
$4,480
$8,246
$7,221
$6,800
Other Restricted Miscellaneous
$17,675
$19,262
$16,451
$9,966
$9,128
$5,000
Categorical Transportation Aid
$19,838
$24,011
$19,838
$24,011
$24,011
$128,375
Extraordinary Aid
$200,000
$200,000
$200,000
$200,000
$200,000
$200,000
Categorical Special Education Aid
$1,140,860
$1,140,860
$1,140,860
$1,161,432
$1,161,432
$1,320,686
Equalization Aid
$9,176,611
$9,176,611
$9,176,611
$9,210,539
$9,619,107
$9,619,107
Categorical Security Aid
$85,714
$85,714
$85,714
$101,567
$101,567
$443,400
Medicaid Reimbursement
$29,816
$29,816
$31,474
$30,400
$30,402
$37,329
Other State Aid
$1
$1
$1
$1
$1
$-
PARCC Readiness Aid
-
$18,620
$18,620
$18,620
$18,620
$-
Per Pupil Growth Aid
-
$18,620
$18,620
$18,620
$18,620
$-
Professional Learning
-
-
-
$20,040
$20,040
$-
Excess Surplus
$852,897
$632,434
$346,737
$209,729
$525,110
$522,003
Capital & Maintenance Reserve
-
-
-
-
$600,000
$-
TOTAL GENERAL FUND
$29,900,919
$31,046,274
$31,932,801
$32,409,907
$34,189,106
$34,350,227
TOTAL SPECIAL GRANTS FUND
$693,552
$781,027
$790,945
$790,948
$752,082
$754,422
TOTAL DEBT FUND
$685,164
$687,200
$688,100
$703,550
$703,100
$691,900
TOTAL BUDGET
$31,279,635
$32,514,501
$33,411,846
$33,904,405
$35,644,288
$35,796,549