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User Friendly Budgets
2010

SOMERSET - BRANCHBURG TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time1,5721,5981,602
spacing
Pupils on Roll - Special Full-Time257267267
Private School Placements452929
spacing
Pupils Sent to Other Districts-Reg Prog639639689
Pupils Sent to Other Dists-Spec Ed Prog93102116
Pupils Received04040

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,184,807 1,242,242
Withdrawal from Cap Res-for Local Share 10-307 0 0 587,914
Withdrawal from Tuition Reserve-for Tuition adj. 10-311 0 0 400,000
Transfers from Other Funds 10-5200 31,764 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 36,152,955 37,147,672 36,906,051
Tuition 10-1300 6,825 131,250 167,000
Interest Earned on Capital Reserve Funds 10-1XXX 1,640 600 0
Unrestricted Miscellaneous Revenues 10-1XXX 113,325 103,750 50,000
SUBTOTAL  36,274,745 37,383,272 37,123,051
Revenues from State Sources:
Extraordinary Aid 10-3131 401,449 287,843 450,000
Other State Aids 10-3XXX 24,606 0 0
Categorical Special Education Aid 10-3132 1,471,218 1,277,229 772,214
Categorical Security Aid 10-3177 176,071 195,796 0
Categorical Transportation Aid 10-3121 1,100,837 1,382,246 0
SUBTOTAL  3,174,181 3,143,114 1,222,214
Adjustment for Prior Year Encumbrances  0 3,619 0
Actual Revenues (Over)/Under Expenditures  15,667 0 0
TOTAL OPERATING BUDGET  39,496,357 41,714,812 40,575,421
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 31,416 15,000 15,000
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 31,814 40,000 0
TOTAL REVENUES FROM STATE SOURCES  31,814 40,000 0
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 500,264 536,445 536,445
Other 20-4XXX 26,442 50,000 50,000
TOTAL REVENUES FROM FEDERAL SOURCES  526,706 586,445 586,445
TOTAL GRANTS AND ENTITLEMENTS  589,936 641,445 601,445
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1 1
Transfers from Other Funds 40-5200 0 0 178,206
Revenues from Local Sources:
Local Tax Levy 40-1210 2,079,616 2,101,907 1,962,989
TOTAL REVENUES FROM LOCAL SOURCES  2,079,616 2,101,907 1,962,989
Revenues from State Sources:
Debt Service Aid Type II 40-3160 117,611 119,060 100,606
TOTAL LOCAL REPAYMENT OF DEBT  2,197,227 2,220,968 2,241,802
Actual Revenues (Over)/Under Expenditures  15 0 0
TOTAL REPAYMENT OF DEBT  2,197,242 2,220,968 2,241,802
TOTAL REVENUES/SOURCES  42,283,535 44,577,225 43,418,668
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  42,283,535 44,577,225 43,418,668

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX8,145,1698,677,0427,258,924
Special Education 11-2XX-100-XXX2,840,4573,050,7132,789,103
Basic Skills/Remedial 11-230-100-XXX701,449739,255728,265
Bilingual Education 11-240-100-XXX156,253164,290163,590
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX52,20854,44041,015
School Sponsored Athletics 11-402-100-XXX94,390112,99565,670
Support Services:
Tuition 11-000-100-XXX11,350,77410,435,43512,613,678
Attendance and Social Work Services 11-000-211-XXX9,0169,6329,405
Health Services 11-000-213-XXX388,311389,560363,165
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217551,264613,151501,338
Guidance 11-000-218-XXX320,768334,763333,563
Child Study Teams 11-000-219-XXX1,125,4931,233,2801,042,572
Improvement of Instructional Services 11-000-221-XXX329,437325,695192,163
Educational Media Services - School Library 11-000-222-XXX398,613495,387405,772
Instructional Staff Training Services 11-000-223-XXX43,658124,1587,700
General Administration 11-000-230-XXX525,504782,183709,300
School Administration 11-000-240-XXX1,428,0051,155,9561,226,355
Central Svcs & Admin Info Technology 11-000-25X-XXX720,789742,337644,108
Deposit to Maintenance Reserve 10-6060250,0000
Operation and Maintenance of Plant Services 11-000-26X-XXX2,273,4412,553,5972,247,840
Student Transportation Services 11-000-270-XXX2,386,3812,539,9732,021,291
Personal Services - Employee Benefits 11-XXX-XXX-2XX5,389,5626,324,3426,493,574
Total Support Services Expenditures 27,241,01628,059,44928,811,824
TOTAL GENERAL CURRENT EXPENSE 39,230,94241,108,18439,858,391
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-6040400,0000
Interest Earned on Capital Reserve 10-60406000
Equipment 12-XXX-XXX-73X5532,70010,500
Facilities Acquisition and Construction Services 12-000-4XX-XXX264,862203,328706,530
TOTAL CAPITAL EXPENDITURES 265,415606,628717,030
OPERATING BUDGET GRAND TOTAL 39,496,35741,714,81240,575,421
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX31,41615,00015,000
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX9,8379,0000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX2,12810,5000
Nonpublic Nursing Services 20-XXX-XXX-XXX12,96913,0000
Nonpublic Technology Initiative 20-XXX-XXX-XXX6,8807,5000
Total State Projects 31,81440,0000
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX500,264536,445536,445
Other Special Projects 20-XXX-XXX-XXX26,44250,00050,000
Total Federal Projects 526,706586,445586,445
TOTAL GRANTS AND ENTITLEMENTS 589,936641,445601,445
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,197,2422,220,9682,241,802
TOTAL REPAYMENT OF DEBT 2,197,2422,220,9682,241,802
Total Expenditures 42,283,53544,577,22543,418,668
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 42,283,53544,577,22543,418,668

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/08
Audited
Balance
6/30/09
Estimated
Balance
6/30/10
Estimated
Balance
6/30/11
Unassigned:
  General Operating Budget899,3771,027,4961,446,139834,151
  Repayment of Debt17210
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve185,674187,314587,9140
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve1,315,2491,715,704630,2540
      Tuition Reserve800,000400,000400,0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2007-08
Actual
2008-09
Actual
2009-10
Original
Budget
2009-10
Revised
Budget
2010-11
Proposed
Budget
Total Comparative Per Pupil Cost13,38313,91514,52314,94413,441
Total Classroom Instruction7,7448,2498,5748,8437,985
Classroom-Salaries and Benefits7,3397,8738,1388,4067,745
Classroom-General Supplies and Textbooks370330369359198
Classroom-Purchased Services and Other3646667842
Total Support Services2,2592,1852,3992,4492,034
Support Services-Salaries and Benefits2,0022,0142,2182,2701,879
Total Administrative Costs1,7011,8051,7191,7811,717
Administration-Salaries and Benefits1,3961,5241,3781,4191,412
Legal Costs00232423
Total Operations and Maintenance of Plant1,4201,4051,5131,5581,449
Operations & Maintenance of Plant-Salary & Ben.670722743768476
Total Food Services Costs00000
Total Extracurricular Costs10210112711674
Total Equipment Costs110016
Employee Benefits as a % of Salaries28.729.332.832.739.5

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.

 

Shared Services
  • Cooperative Purchasing through Educational Data Services, MCESC
  • ACES Cooperative for Natural Gas
  • Vehicles Repairs for the Municipality and Somerville
  • Vehicle Inspections for Somerville
  • Snow Plowing and Grounds Maintenance through the Municipality
  • Diesal and Gas Purchased through the municipality
  • ERIC North/NJSBAIG Coorperative for Property, Casualty and Liability
  • Insurance.

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy36,906,051 (A)
Estimated Net Taxable Valuation (as of 10/30/2009)2,903,295,100 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1001.2712 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy38,869,040 (D)
Estimated Net Taxable Valuation (as of 10/30/2009)2,903,295,100 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1001.3388 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy36,906,051 (G)
Estimated Equalized Valuation (as of 10/01/2009)3,231,052,315 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1001.1422 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy38,869,040 (J)
Estimated Equalized Valuation (as of 10/01/2009)3,231,052,315 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1001.2030 (L)

 

Administrative Salaries
Employee Name: Alan Coburn 
Job TitleSupervisor, Bldgs and Grounds 
Base Annual Salary91,026 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days15 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days 10 
  Description of Other Contracted Non-working Days5 Death in Fam 5 Fam illness 
Benefits: 
Allowances6,050 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other786 
  Retirement Plans
Contractual Post-Employment Benefits Amount7,002 
  Description of: 
   Buyback of Sick Days at the End of ContractMax of $8000 after 10 yrs @ retirement 
   Buyback of Vacation Days at the End of ContractUnused up to 20 day max @ termination 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Bradley Mayer 
Job TitleInformation Systems Tech 
Base Annual Salary81,388 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days15 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days 10 
  Description of Other Contracted Non-working Days5 Death in Fam 5 Fam illness 
Benefits: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount6,261 
  Description of: 
   Buyback of Sick Days at the End of ContractMax of $8000 after 10 yrs @ retirement 
   Buyback of Vacation Days at the End of ContractUnused vacation days upon termination 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Katherine Attwood 
Job TitleBusiness Administrator 
Base Annual Salary140,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract01/25/2010 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days110 
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days2 Death in Fam 2 Fam illness 
Benefits: 
Allowances330 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other693 
  Retirement Plans
Contractual Post-Employment Benefits Amount4,300 
  Description of: 
   Buyback of Sick Days at the End of ContractMax unused or $15,000 at retirement 
   Buyback of Vacation Days at the End of ContractUnused up to 8 day max @ termination 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Kenneth Knops 
Job TitleSuperintendent 
Base Annual Salary168,154 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 22 
  Contracted Number of Annual Sick Days12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days 10 
  Description of Other Contracted Non-working Days5 Death in Fam 5 Fam illness 
Benefits: 
Allowances5,680 
Bonuses3,000 
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,386 
  Retirement Plans2,000 
Contractual Post-Employment Benefits Amount15,938 
  Description of: 
   Buyback of Sick Days at the End of ContractAt Retirement, max 280 days @$60/day 
   Buyback of Vacation Days at the End of ContractMax 25 days @ 1/260 of annual salary 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Robert Cline 
Job TitleTransportation Supervisor 
Base Annual Salary81,013 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/20/2010 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days15 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days 10 
  Description of Other Contracted Non-working Days5 Death in Fam 5 Fam illness 
Benefits: 
Allowances6,050 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other680 
  Retirement Plans
Contractual Post-Employment Benefits Amount6,232 
  Description of: 
   Buyback of Sick Days at the End of ContractMax of $8000 after 10 yrs @ retirement 
   Buyback of Vacation Days at the End of ContractUnused vacation days upon terminiation 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments