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User Friendly Budgets
2011-2012

SOMERSET - WATCHUNG BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time642632638
spacing
Pupils on Roll - Special Full-Time717474
Private School Placements333
spacing
Pupils Sent to Other Dists-Spec Ed Prog786
Pupils Received133

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 580,868 525,634
Revenues from Local Sources:
Local Tax Levy 10-1210 9,606,630 9,791,813 9,791,813
Other Local Governmental Units - Unrestricted 10-12XX 21,203 0 0
Tuition 10-1300 11,481 0 25,503
Interest Earned on Capital Reserve Funds 10-1XXX 2,006 1,000 1,000
Unrestricted Miscellaneous Revenues 10-1XXX 68,883 5,000 5,000
SUBTOTAL  9,710,203 9,797,813 9,823,316
Revenues from State Sources:
Extraordinary Aid 10-3131 58,664 0 0
Categorical Special Education Aid 10-3132 227,626 106,031 218,124
Categorical Security Aid 10-3177 34,802 0 0
Categorical Transportation Aid 10-3121 175,293 0 0
SUBTOTAL  496,385 106,031 218,124
Revenues from Federal Sources:
Education Jobs Fund 18-4522 0 0 22,066
SUBTOTAL  0 0 22,066
Adjustment for Prior Year Encumbrances  0 225,497 0
Actual Revenues (Over)/Under Expenditures  128,598 0 0
TOTAL OPERATING BUDGET  10,335,186 10,710,209 10,589,140
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 61,051 0 0
Revenues from Federal Sources:
Title VI 20-4417-4418 0 3,042 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 185,826 72,814 80,438
Other 20-4XXX 19,774 19,582 15,000
TOTAL REVENUES FROM FEDERAL SOURCES  205,600 95,438 95,438
TOTAL GRANTS AND ENTITLEMENTS  266,651 95,438 95,438
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 50,649 0
Revenues from Local Sources:
Local Tax Levy 40-1210 1,652,575 1,653,751 1,770,400
Miscellaneous 40-1XXX 5,000 0 0
TOTAL REVENUES FROM LOCAL SOURCES  1,657,575 1,653,751 1,770,400
TOTAL LOCAL REPAYMENT OF DEBT  1,657,575 1,704,400 1,770,400
Actual Revenues (Over)/Under Expenditures  -50,649 0 0
TOTAL REPAYMENT OF DEBT  1,606,926 1,704,400 1,770,400
TOTAL REVENUES/SOURCES  12,208,763 12,510,047 12,454,978
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  12,208,763 12,510,047 12,454,978

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX3,282,5423,257,3923,231,052
Special Education 11-2XX-100-XXX502,557450,446464,536
Basic Skills/Remedial 11-230-100-XXX161,197172,220189,850
Bilingual Education 11-240-100-XXX17,39217,48217,641
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX47,72047,60028,778
School Sponsored Athletics 11-402-100-XXX38,91137,00027,000
Community Services Programs/Operations 11-800-330-XXX5,0005,0004,000
Support Services:
Tuition 11-000-100-XXX378,793516,512434,425
Health Services 11-000-213-XXX117,232121,780127,790
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217422,823477,248429,393
Guidance 11-000-218-XXX162,395156,050155,765
Child Study Teams 11-000-219-XXX249,697257,139245,686
Improvement of Instructional Services 11-000-221-XXX78,65651,57752,832
Educational Media Services - School Library 11-000-222-XXX238,987150,989150,812
Instructional Staff Training Services 11-000-223-XXX7,59114,91310,913
General Administration 11-000-230-XXX350,675408,921373,156
School Administration 11-000-240-XXX347,734315,512316,500
Central Svcs & Admin Info Technology 11-000-25X-XXX207,193213,450218,957
Operation and Maintenance of Plant Services 11-000-26X-XXX943,9341,303,1391,173,278
Student Transportation Services 11-000-270-XXX571,497648,641627,913
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,914,8462,028,3322,274,211
Total Support Services Expenditures 5,992,0536,664,2036,591,631
TOTAL GENERAL CURRENT EXPENSE 10,047,37210,651,34310,554,488
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60401,0001,000
Equipment 12-XXX-XXX-73X40,56400
Facilities Acquisition and Construction Services 12-000-4XX-XXX057,86633,652
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931247,25000
TOTAL CAPITAL EXPENDITURES 287,81458,86634,652
OPERATING BUDGET GRAND TOTAL 10,335,18610,710,20910,589,140
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX61,05100
Federal Projects:
Title VI 20-XXX-XXX-XXX03,0420
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX185,82672,81480,438
Other Special Projects 20-XXX-XXX-XXX19,77419,58215,000
Total Federal Projects 205,60095,43895,438
TOTAL GRANTS AND ENTITLEMENTS 266,65195,43895,438
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,606,9261,704,4001,770,400
TOTAL REPAYMENT OF DEBT 1,606,9261,704,4001,770,400
Total Expenditures 12,208,76312,510,04712,454,978
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 12,208,76312,510,04712,454,978

 

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 Budget367,451330,746250,000250,000
  Repayment of Debt050,64900
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve803,123707,879708,879709,879
      Adult Education Programs0000
      Maintenance Reserve0100,000100,000100,000
      Legal Reserve1,200,5461,089,353525,6340
      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 Cost13,01912,69412,79613,43713,332
Total Classroom Instruction7,2237,1317,0177,2527,421
Classroom-Salaries and Benefits6,3576,7306,6346,8557,043
Classroom-General Supplies and Textbooks766314293302286
Classroom-Purchased Services and Other10188909591
Total Support Services2,3282,2672,1262,2322,173
Support Services-Salaries and Benefits2,0682,0381,8541,9411,910
Total Administrative Costs1,5831,5841,5611,6641,660
Administration-Salaries and Benefits1,3061,3471,2851,3271,394
Legal Costs010182715
Total Operations and Maintenance of Plant1,7001,5181,8952,0831,921
Operations & Maintenance of Plant-Salary & Ben.888846909940991
Total Food Services Costs00000
Total Extracurricular Costs157153149154101
Total Equipment Costs2857000
Employee Benefits as a % of Salaries28.731.231.933.838

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
  • Transportation - triple tier regular ed bus routes with WHRHS
  • Transportation - special ed routes shared with Warren BOE
  • Transportation - special ed route coordinated through MUJC
  • Transportation - special ed route coordinated through Sussex Ed Serv
  • Transportation - for advance courses provided by Greenbrook BOE
  • Gas & Electric - shared services through NJSBA ACES consortium
  • Telephone - X-Tel Telephone Consortium
  • Vehicle Maintenance shared through MUJC
  • Student Programs - advance courses provided by WHRHS
  • Special Ed placements - shared services with Greenbrook BOE
  • Special Ed placements - shared services with North Plainfield BOE
  • Insurance - shared services thourgh Diploma Joint Insurance Fund (JIF)
  • Snow removal/field maint/rec facilities - shared with Borough of Watchung
  • CPR training/equipment purchases/tree removal/gasoline/fuel - purchased
  • through Borough of Watchung

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy9,791,813 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)1,587,347,137 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1000.6169 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy11,552,664 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)1,587,347,137 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1000.7278 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy9,791,813 (G)
Estimated Equalized Valuation (as of 10/01/2010)1,752,435,600 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.5588 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy11,552,664 (J)
Estimated Equalized Valuation (as of 10/01/2010)1,752,435,600 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.6592 (L)

 

Administrative Salaries
Employee Name: Claudio Argemi 
Job TitleInformation Technology 
Base Annual Salary81,233 
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 Days244 
  Contracted Number of Annual Vacation Days 15 
  Contracted Number of Annual Sick Days 12 
  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: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount3,017 
  Description of: 
   Buyback of Sick Days at the End of Contract240 days Max @$70 per day 
   Buyback of Vacation Days at the End of Contractper diem rate 
   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: Dianne Faucher 
Job TitleBusiness Administrator Board Secretary 
Base Annual Salary127,876 
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 Days244 
  Contracted Number of Annual Vacation Days 23 
  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
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances990 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount20,441 
  Description of: 
   Buyback of Sick Days at the End of Contract$105 per day Max $15,000 
   Buyback of Vacation Days at the End of Contractper diem rate 
   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: Dr. Barbara Resko 
Job TitlePrincipal Director/Coor Special Educatio 
Base Annual Salary127,917 
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 Days244 
  Contracted Number of Annual Vacation Days 23 
  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
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances330 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount20,792 
  Description of: 
   Buyback of Sick Days at the End of ContractMax 240 days @$105 per day 
   Buyback of Vacation Days at the End of Contractper diem rate 
   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: Dr. Mary Louise Malyska 
Job TitleSuperintendent 
Base Annual Salary151,840 
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 Days244 
  Contracted Number of Annual Vacation Days 28 
  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
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances2,009 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other652 
  Retirement Plans5,000 
Contractual Post-Employment Benefits Amount11,680 
  Description of: 
   Buyback of Sick Days at the End of Contractcapped at 10 days @ per diem rate 
   Buyback of Vacation Days at the End of Contractcapped at 10 days @ per diem rate 
   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: Mary Nunn 
Job TitlePrincipal 
Base Annual Salary135,303 
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 Days244 
  Contracted Number of Annual Vacation Days 23 
  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
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances1,064 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount30,274 
  Description of: 
   Buyback of Sick Days at the End of ContractMax 240 days @$105 per day 
   Buyback of Vacation Days at the End of Contractvacation per diem rate 
   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