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User Friendly Budgets
2011-2012

SOMERSET - BERNARDS TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time5,0214,9724,999
Pupils on Roll Regular Shared-Time693
spacing
Pupils on Roll - Special Full-Time646660663
Pupils on Roll - Special Shared-Time533
Private School Placements303339
spacing
Pupils Sent to Other Districts-Reg Prog213
Pupils Sent to Other Dists-Spec Ed Prog566
Pupils Received111615

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 2,238,113 3,059,078
Transfers from Other Funds 10-5200 209 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 70,156,926 72,910,723 74,368,937
Tuition 10-1300 691,186 810,104 816,111
Transportation Fees from Individuals 10-1410 272,498 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 500 500 0
Other Restricted Miscellaneous Revenues 10-1XXX 0 270,000 275,000
Unrestricted Miscellaneous Revenues 10-1XXX 330,344 47,620 148,120
SUBTOTAL  71,451,454 74,038,947 75,608,168
Revenues from State Sources:
Extraordinary Aid 10-3131 2,285,463 1,716,760 1,700,000
Other State Aids 10-3XXX 59,928 0 0
Categorical Special Education Aid 10-3132 1,771,893 847,891 2,402,733
Categorical Security Aid 10-3177 286,634 0 0
Categorical Transportation Aid 10-3121 1,037,416 0 0
SUBTOTAL  5,441,334 2,564,651 4,102,733
Revenues from Federal Sources:
Education Jobs Fund 18-4522 0 0 156,767
SUBTOTAL  0 0 156,767
Adjustment for Prior Year Encumbrances  0 768,084 0
Actual Revenues (Over)/Under Expenditures  -948,280 0 0
TOTAL OPERATING BUDGET  75,944,717 79,609,795 82,926,746
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 95,336 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 229,013 0 0
TOTAL REVENUES FROM STATE SOURCES  229,013 0 0
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 2,273,494 0 0
Other 20-4XXX 88,902 1,050,000 1,050,000
TOTAL REVENUES FROM FEDERAL SOURCES  2,362,396 1,050,000 1,050,000
TOTAL GRANTS AND ENTITLEMENTS  2,686,745 1,050,000 1,050,000
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 5,500,706 5,591,242 5,766,182
TOTAL REVENUES FROM LOCAL SOURCES  5,500,706 5,591,242 5,766,182
Revenues from State Sources:
Debt Service Aid Type II 40-3160 367,146 317,074 342,440
TOTAL LOCAL REPAYMENT OF DEBT  5,867,852 5,908,316 6,108,622
TOTAL REPAYMENT OF DEBT  5,867,852 5,908,316 6,108,622
TOTAL REVENUES/SOURCES  84,499,314 86,568,111 90,085,368
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  84,499,314 86,568,111 90,085,368

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX24,599,29624,214,06924,820,425
Special Education 11-2XX-100-XXX8,968,6048,494,4398,386,534
Basic Skills/Remedial 11-230-100-XXX578,392522,015521,515
Bilingual Education 11-240-100-XXX149,961151,840150,940
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX345,574328,253306,282
School Sponsored Athletics 11-402-100-XXX929,5201,027,0901,018,901
Other Supplemental/At-Risk Programs 11-424-XXX-XXX493,419541,278545,674
Support Services:
Tuition 11-000-100-XXX2,680,7783,266,5403,246,946
Health Services 11-000-213-XXX657,019628,916632,402
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2171,428,5981,602,7661,679,040
Guidance 11-000-218-XXX1,972,5461,987,6862,087,020
Child Study Teams 11-000-219-XXX1,821,9181,923,3931,944,040
Improvement of Instructional Services 11-000-221-XXX759,047712,463775,249
Educational Media Services - School Library 11-000-222-XXX891,153843,585857,464
Instructional Staff Training Services 11-000-223-XXX1,050,6461,071,1961,075,144
General Administration 11-000-230-XXX926,229955,164875,297
School Administration 11-000-240-XXX3,011,4543,266,2523,242,215
Central Svcs & Admin Info Technology 11-000-25X-XXX1,066,8251,118,3621,099,067
Operation and Maintenance of Plant Services 11-000-26X-XXX7,101,6418,951,5728,926,486
Student Transportation Services 11-000-270-XXX3,976,8345,028,9875,153,294
Personal Services - Employee Benefits 11-XXX-XXX-2XX12,319,26212,214,98612,699,460
Total Support Services Expenditures 39,663,95043,571,86844,293,124
TOTAL GENERAL CURRENT EXPENSE 75,728,71678,850,85280,043,395
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60405000
Equipment 12-XXX-XXX-73X146,153244,633107,260
Facilities Acquisition and Construction Services 12-000-4XX-XXX69,848513,8102,776,091
TOTAL CAPITAL EXPENDITURES 216,001758,9432,883,351
OPERATING BUDGET GRAND TOTAL 75,944,71779,609,79582,926,746
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX95,33600
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX41,99000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX73,59600
Nonpublic Handicapped Services 20-XXX-XXX-XXX94,17000
Nonpublic Nursing Services 20-XXX-XXX-XXX19,25700
Total State Projects 229,01300
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX2,273,49400
Other Special Projects 20-XXX-XXX-XXX88,9021,050,0001,050,000
Total Federal Projects 2,362,3961,050,0001,050,000
TOTAL GRANTS AND ENTITLEMENTS 2,686,7451,050,0001,050,000
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX5,867,8525,908,3166,108,622
TOTAL REPAYMENT OF DEBT 5,867,8525,908,3166,108,622
Total Expenditures 84,499,31486,568,11190,085,368
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 84,499,31486,568,11190,085,368

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/09
Audited
Balance
6/30/10
Estimated
Balance
6/30/11
Estimated
Balance
6/30/12
Unassigned:
  General Operating Budget3,553,8313,708,8983,202,5801,567,117
  Repayment of Debt0000
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve61,24661,74662,24662,246
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve2,873,3863,155,4101,423,6150
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2008-09
Actual
2009-10
Actual
2010-11
Original
Budget
2010-11
Revised
Budget
2011-12
Proposed
Budget
Total Comparative Per Pupil Cost12,04212,12312,41112,51312,646
Total Classroom Instruction7,3617,6507,5617,5317,634
Classroom-Salaries and Benefits7,0747,3117,2317,1887,181
Classroom-General Supplies and Textbooks248305279291402
Classroom-Purchased Services and Other4033515351
Total Support Services1,8311,8751,8801,9352,001
Support Services-Salaries and Benefits1,7061,7471,7661,8021,860
Total Administrative Costs1,0131,0671,1221,1571,137
Administration-Salaries and Benefits8649291,0191,0021,001
Legal Costs018122418
Total Operations and Maintenance of Plant1,5131,2611,5681,6021,590
Operations & Maintenance of Plant-Salary & Ben.6066666767
Total Food Services Costs00000
Total Extracurricular Costs324270281288283
Total Equipment Costs2126304319
Employee Benefits as a % of Salaries22.726.727.826.727.7

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2011 Taxpayers Guide to Education Spending (formerly Comparative Spending Guide) and can be found on the Department of Education's Internet address: http://www.state.nj.us/education under Finance. This publication is available in the board office and public libraries. The same calculations were performed using the 2010-11 revised appropriations and 2011-12 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 has a shared service agreement with Bernards Township. The
  • district allows the township to use the school facilities and the town
  • provides plowing services. The town also provides fuel for vehicles,
  • site and engineering work, and the use of some township owned
  • equipment.

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy73,639,830 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)6,385,261,097 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1001.1533 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy79,318,542 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)6,385,261,097 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1001.2422 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy73,639,830 (G)
Estimated Equalized Valuation (as of 10/01/2010)7,019,372,411 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1001.0491 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy79,318,542 (J)
Estimated Equalized Valuation (as of 10/01/2010)7,019,372,411 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1001.1300 (L)

 

Administrative Salaries
Employee Name: Brian Nielsen 
Job TitleInformation Technology 
Base Annual Salary81,178 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 15 
  Contracted Number of Annual Sick Days 15 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days 12 
  Description of Other Contracted Non-working DaysSchool holidays 
Benefits: 
Allowances600 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other16,963 
  Retirement Plans
Contractual Post-Employment Benefits Amount
  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: James Rollo 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary110,975 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 15 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days 17 
  Description of Other Contracted Non-working DaysSchool holidays 
Benefits: 
Allowances720 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other17,391 
  Retirement Plans
Contractual Post-Employment Benefits Amount5,000 
  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 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: Nick Markarian 
Job TitleBusiness Administrator 
Base Annual Salary153,750 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days 15 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days 22 
  Description of Other Contracted Non-working DaysSchool holidays 
Benefits: 
Allowances1,710 
Bonuses4,250 
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other20,866 
  Retirement Plans
Contractual Post-Employment Benefits Amount34,274 
  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: Regina Rudolph 
Job TitleAssistant Superintendent 
Base Annual Salary177,915 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days 15 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days 22 
  Description of Other Contracted Non-working DaysSchool holidays 
Benefits: 
Allowances1,100 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other17,870 
  Retirement Plans
Contractual Post-Employment Benefits Amount41,630 
  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: Valerie Goger 
Job TitleSuperintendent 
Base Annual Salary217,300 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract11/01/2010 
  Ending Date of Contract06/30/2014 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days 15 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days 22 
  Description of Other Contracted Non-working DaysSchool holidays 
Benefits: 
Allowances1,690 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other17,870 
  Retirement Plans
Contractual Post-Employment Benefits Amount51,375 
  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