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User Friendly Budgets
2010

UNION - BERKELEY HEIGHTS TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time2,6232,5912,584
Pupils on Roll Regular Shared-Time181616
spacing
Pupils on Roll - Special Full-Time216232230
Pupils on Roll - Special Shared-Time476
Private School Placements242312
spacing
Pupils Sent to Other Dists-Spec Ed Prog7616
Pupils Received258264264

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,690,989 1,435,253
Withdrawal from Cap Res-for Local Share 10-307 0 0 89,000
Transfers from Other Funds 10-5200 58,037 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 34,094,895 34,787,219 35,775,842
Tuition 10-1300 3,722,118 3,649,725 4,198,308
Interest Earned on Capital Reserve Funds 10-1XXX 2,868 2,091 2,132
Unrestricted Miscellaneous Revenues 10-1XXX 200,646 332,702 122,705
SUBTOTAL  38,020,527 38,771,737 40,098,987
Revenues from State Sources:
Extraordinary Aid 10-3131 362,008 152,070 0
Other State Aids 10-3XXX 34,104 0 0
Categorical Special Education Aid 10-3132 1,369,827 1,235,593 0
Categorical Security Aid 10-3177 40,217 189,013 0
Categorical Transportation Aid 10-3121 453,131 581,044 0
SUBTOTAL  2,259,287 2,157,720 0
Adjustment for Prior Year Encumbrances  0 104,299 0
Actual Revenues (Over)/Under Expenditures  305,503 0 0
TOTAL OPERATING BUDGET  40,643,354 42,724,745 41,623,240
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 25,000 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 7,848 1,746 0
TOTAL REVENUES FROM STATE SOURCES  7,848 1,746 0
Revenues from Federal Sources:
Title II 20-4451-4455 0 0 30,000
Title VI 20-4417-4418 0 43,800 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 479,253 491,929 420,000
Other 20-4XXX 433,748 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  913,001 535,729 450,000
TOTAL GRANTS AND ENTITLEMENTS  945,849 537,475 450,000
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 1,371,046 1,595,218 1,677,496
TOTAL REVENUES FROM LOCAL SOURCES  1,371,046 1,595,218 1,677,496
Revenues from State Sources:
Debt Service Aid Type II 40-3160 732,949 725,494 612,267
TOTAL LOCAL REPAYMENT OF DEBT  2,103,995 2,320,712 2,289,763
Actual Revenues (Over)/Under Expenditures  205,001 0 0
TOTAL REPAYMENT OF DEBT  2,308,996 2,320,712 2,289,763
TOTAL REVENUES/SOURCES  43,898,199 45,582,932 44,363,003
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  43,898,199 45,582,932 44,363,003

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX15,389,66715,408,06514,529,324
Special Education 11-2XX-100-XXX2,486,2723,034,2953,068,932
Basic Skills/Remedial 11-230-100-XXX184,650203,358234,858
Bilingual Education 11-240-100-XXX39,71231,20147,529
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX255,921277,937267,140
School Sponsored Athletics 11-402-100-XXX869,128843,894766,151
Community Services Programs/Operations 11-800-330-XXX6,9307,4647,800
Support Services:
Tuition 11-000-100-XXX1,286,3911,362,6791,463,532
Attendance and Social Work Services 11-000-211-XXX41,83043,29445,243
Health Services 11-000-213-XXX528,038542,282564,796
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217413,803404,148398,284
Guidance 11-000-218-XXX1,003,824929,173931,689
Child Study Teams 11-000-219-XXX1,091,9201,142,6861,148,553
Improvement of Instructional Services 11-000-221-XXX699,417799,992817,330
Educational Media Services - School Library 11-000-222-XXX562,070607,029538,632
Instructional Staff Training Services 11-000-223-XXX71,63195,99458,798
General Administration 11-000-230-XXX1,113,4911,218,2961,060,633
School Administration 11-000-240-XXX1,631,4961,755,6541,649,158
Central Svcs & Admin Info Technology 11-000-25X-XXX584,733682,841597,233
Operation and Maintenance of Plant Services 11-000-26X-XXX3,411,8583,656,5413,654,494
Student Transportation Services 11-000-270-XXX1,604,3651,781,2821,747,460
Personal Services - Employee Benefits 11-XXX-XXX-2XX6,444,5326,839,5417,740,478
Total Support Services Expenditures 20,489,39921,861,43222,416,313
TOTAL GENERAL CURRENT EXPENSE 39,721,67941,667,64641,338,047
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604202,05000
Interest Earned on Capital Reserve 10-6042,8682,0912,132
Equipment 12-XXX-XXX-73X112,931132,1056,096
Facilities Acquisition and Construction Services 12-000-4XX-XXX517,674823,779173,564
TOTAL CAPITAL EXPENDITURES 835,523957,975181,792
Summer School:
Instruction 13-422-100-XXX86,15299,124103,401
Total Summer School 86,15299,124103,401
TOTAL SPECIAL SCHOOLS 86,15299,124103,401
OPERATING BUDGET GRAND TOTAL 40,643,35442,724,74541,623,240
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX25,00000
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX4584560
Nonpublic Nursing Services 20-XXX-XXX-XXX6155400
Nonpublic Technology Initiative 20-XXX-XXX-XXX31000
Other Special Projects 20-XXX-XXX-XXX6,4657500
Total State Projects 7,8481,7460
Federal Projects:
Title II 20-XXX-XXX-XXX0030,000
Title VI 20-XXX-XXX-XXX043,8000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX479,253491,929420,000
Other Special Projects 20-XXX-XXX-XXX433,74800
Total Federal Projects 913,001535,729450,000
TOTAL GRANTS AND ENTITLEMENTS 945,849537,475450,000
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,308,9962,320,7122,289,763
TOTAL REPAYMENT OF DEBT 2,308,9962,320,7122,289,763
Total Expenditures 43,898,19945,582,93244,363,003
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 43,898,19945,582,93244,363,003

 

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 Budget879,1431,052,8111,052,811652,811
  Repayment of Debt205,001000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve171,030423,898425,989339,121
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve3,199,0632,726,2421,035,2530
      Tuition Reserve0000
      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 Cost12,41512,96213,42513,59113,496
Total Classroom Instruction7,3977,8628,0608,1238,062
Classroom-Salaries and Benefits6,9987,4877,6677,7277,734
Classroom-General Supplies and Textbooks277271279284221
Classroom-Purchased Services and Other121104114112107
Total Support Services1,8651,9141,9741,9732,023
Support Services-Salaries and Benefits1,7271,8131,8271,8281,916
Total Administrative Costs1,2481,3101,4271,5291,434
Administration-Salaries and Benefits1,0341,0981,1541,2011,176
Legal Costs00435040
Total Operations and Maintenance of Plant1,4271,3801,4761,4701,501
Operations & Maintenance of Plant-Salary & Ben.861885895908923
Total Food Services Costs320000
Total Extracurricular Costs424466456463438
Total Equipment Costs1324044472
Employee Benefits as a % of Salaries21.124.125.124.828.9

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
  • The district, the township and a local citizen organization are working
  • togethet to make improvements to the elementary baseball fields.
  • The district and the township are working together to provide
  • transportation for local recreation programs.
  • The district is working with other local districts to provide
  • professional development opportunities for staff members.
  • The district and the local library are working to coordinate their
  • subscriptions of educational databases and electronic resources.
  • Transportation for special education students is coordinated by
  • UCES and MUJC and shared with other local districts.
  • The district has joined several purchasing co-ops to take advantage
  • of joint purchasing contracts.
  • The district purchases fuel for maintenance vehicles and buses
  • from the township.
  • The district and the township share various maintenance equipment.
  • The district participates in a workers' comp pool with other school
  • districts.
  • The district and the township coordinate the purchase of salt for winter
  • road conditions.
  • The district participates in ACT, a cooperative telephone purchasing
  • cooperative.
  • The district participates in ACES, a cooperative purchasing group for
  • natural gas and electricity.
  • The district shares transportation for field trips and special ed
  • routes with neighboring districts.

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy35,775,842 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)1,863,072,749 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1001.9203 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy37,453,338 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)1,863,072,749 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1002.0103 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy35,775,842 (G)
Estimated Equalized Valuation (as of 10/01/2009)3,455,458,367 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1001.0353 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy37,453,338 (J)
Estimated Equalized Valuation (as of 10/01/2009)3,455,458,367 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1001.0839 (L)

 

Administrative Salaries
Employee Name: Anthony Amiano 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary91,491 
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 Days248 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days13 
  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 Days 
Benefits: 
Allowances700 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount31,887 
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   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: Brant Benson 
Job TitleExecutive Assistant 
Base Annual Salary96,841 
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 Days248 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days13 
  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 Days 
Benefits: 
Allowances400 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount26,830 
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   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: Donna Felezzola 
Job TitleBusiness Administrator 
Base Annual Salary143,595 
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 Days248 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days13 
  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 Days 
Benefits: 
Allowances1,000 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount20,193 
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   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: Judith Rattner 
Job TitleSuperintendent 
Base Annual Salary193,545 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2007 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days248 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days13 
  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 Days 
Benefits: 
Allowances5,443 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other500 
  Retirement Plans10,645 
Contractual Post-Employment Benefits Amount25,000 
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration3,722 
  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: Mike Skara 
Job TitleInformation Technology 
Base Annual Salary112,955 
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 Days248 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days13 
  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 Days 
Benefits: 
Allowances700 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount8,354 
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   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: Patricia Qualshie 
Job TitleAssistant Superintendent 
Base Annual Salary149,100 
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 Days248 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days13 
  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 Days 
Benefits: 
Allowances2,443 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount17,576 
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   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: Thomas Long 
Job TitleExecutive Assistant 
Base Annual Salary93,123 
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 Days248 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days13 
  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 Days 
Benefits: 
Allowances400 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount19,731 
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   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