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User Friendly Budgets
2011-2012

UNION - BERKELEY HEIGHTS TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time2,5912,5762,637
Pupils on Roll Regular Shared-Time161016
spacing
Pupils on Roll - Special Full-Time232229229
Pupils on Roll - Special Shared-Time788
Private School Placements231313
spacing
Pupils Sent to Other Dists-Spec Ed Prog6711
Pupils Received264264265

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,435,253 0
Withdrawal from Cap Res-for Local Share 10-307 0 89,000 0
Revenues from Local Sources:
Local Tax Levy 10-1210 34,787,219 35,775,842 36,132,822
Tuition 10-1300 3,573,070 4,198,308 4,531,382
Interest Earned on Capital Reserve Funds 10-1XXX 1,928 2,132 1,750
Unrestricted Miscellaneous Revenues 10-1XXX 220,852 120,572 249,064
SUBTOTAL  38,583,069 40,096,854 40,915,018
Revenues from State Sources:
Extraordinary Aid 10-3131 137,730 0 0
Other State Aids 10-3XXX 186,979 0 0
Categorical Special Education Aid 10-3132 803,135 0 426,204
Categorical Security Aid 10-3177 122,858 0 0
Categorical Transportation Aid 10-3121 377,676 0 0
SUBTOTAL  1,628,378 0 426,204
Revenues from Federal Sources:
Education Jobs Fund 18-4522 0 0 66,500
SUBTOTAL  0 0 66,500
Adjustment for Prior Year Encumbrances  0 27,349 0
Actual Revenues (Over)/Under Expenditures  1,933,852 0 0
TOTAL OPERATING BUDGET  42,145,299 41,648,456 41,407,722
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 593 5,157 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 1,246 869 0
TOTAL REVENUES FROM STATE SOURCES  1,246 869 0
Revenues from Federal Sources:
Title II 20-4451-4455 0 39,734 33,774
Title III 20-4491-4494 0 4,117 3,500
I.D.E.A. Part B (Handicapped) 20-4420-4429 494,554 500,307 425,261
Other 20-4XXX 421,640 182,996 0
TOTAL REVENUES FROM FEDERAL SOURCES  916,194 727,154 462,535
TOTAL GRANTS AND ENTITLEMENTS  918,033 733,180 462,535
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 56,425
Revenues from Local Sources:
Local Tax Levy 40-1210 1,595,218 1,677,496 1,627,285
Miscellaneous 40-1XXX 38,575 0 0
TOTAL REVENUES FROM LOCAL SOURCES  1,633,793 1,677,496 1,627,285
Revenues from State Sources:
Debt Service Aid Type II 40-3160 725,494 612,267 615,885
TOTAL LOCAL REPAYMENT OF DEBT  2,359,287 2,289,763 2,299,595
Actual Revenues (Over)/Under Expenditures  -56,425 0 0
TOTAL REPAYMENT OF DEBT  2,302,862 2,289,763 2,299,595
TOTAL REVENUES/SOURCES  45,366,194 44,671,399 44,169,852
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  45,366,194 44,671,399 44,169,852

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX15,518,73414,743,01814,511,271
Special Education 11-2XX-100-XXX3,002,7033,055,4053,124,139
Basic Skills/Remedial 11-230-100-XXX276,550207,345184,809
Bilingual Education 11-240-100-XXX29,02247,472114,097
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX258,022257,424240,088
School Sponsored Athletics 11-402-100-XXX951,185826,055894,198
Community Services Programs/Operations 11-800-330-XXX8,2047,8007,800
Support Services:
Tuition 11-000-100-XXX1,314,4411,320,0011,509,201
Attendance and Social Work Services 11-000-211-XXX43,31445,24346,850
Health Services 11-000-213-XXX558,527564,121511,165
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217366,132396,057383,547
Guidance 11-000-218-XXX882,167932,830949,201
Child Study Teams 11-000-219-XXX1,136,0181,146,6131,063,147
Improvement of Instructional Services 11-000-221-XXX811,428820,715721,479
Educational Media Services - School Library 11-000-222-XXX599,270550,871388,846
Instructional Staff Training Services 11-000-223-XXX51,83858,13859,379
General Administration 11-000-230-XXX1,029,4141,021,938963,108
School Administration 11-000-240-XXX1,653,6071,653,7061,672,350
Central Svcs & Admin Info Technology 11-000-25X-XXX596,135577,099600,557
Operation and Maintenance of Plant Services 11-000-26X-XXX3,495,4923,623,3773,245,688
Student Transportation Services 11-000-270-XXX1,559,3391,642,4291,353,704
Personal Services - Employee Benefits 11-XXX-XXX-2XX7,032,0327,858,0278,447,728
Total Support Services Expenditures 21,129,15422,211,16521,915,950
TOTAL GENERAL CURRENT EXPENSE 41,173,57441,355,68440,992,352
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-60400200,000
Interest Earned on Capital Reserve 10-60402,1321,750
Equipment 12-XXX-XXX-73X76,25122,2082,745
Facilities Acquisition and Construction Services 12-000-4XX-XXX796,064171,432145,375
TOTAL CAPITAL EXPENDITURES 872,315195,772349,870
Summer School:
Instruction 13-422-100-XXX99,41097,00065,500
Total Summer School 99,41097,00065,500
TOTAL SPECIAL SCHOOLS 99,41097,00065,500
OPERATING BUDGET GRAND TOTAL 42,145,29941,648,45641,407,722
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX5935,1570
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX4563980
Nonpublic Nursing Services 20-XXX-XXX-XXX5404710
Nonpublic Technology Initiative 20-XXX-XXX-XXX25000
Total State Projects 1,2468690
Federal Projects:
Title II 20-XXX-XXX-XXX039,73433,774
Title III 20-XXX-XXX-XXX04,1173,500
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX494,554500,307425,261
Other Special Projects 20-XXX-XXX-XXX421,640182,9960
Total Federal Projects 916,194727,154462,535
TOTAL GRANTS AND ENTITLEMENTS 918,033733,180462,535
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,302,8622,289,7632,299,595
TOTAL REPAYMENT OF DEBT 2,302,8622,289,7632,299,595
Total Expenditures 45,366,19444,671,39944,169,852
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 45,366,19444,671,39944,169,852

 

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 Budget1,052,811885,300810,300810,300
  Repayment of Debt056,42556,4250
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve423,898425,496338,628540,378
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve2,726,2421,035,25300
      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 Cost12,96213,46813,49613,64913,262
Total Classroom Instruction7,8628,2048,0628,1798,137
Classroom-Salaries and Benefits7,4877,8547,7347,8257,878
Classroom-General Supplies and Textbooks271252222246162
Classroom-Purchased Services and Other1049810710896
Total Support Services1,9141,9342,0232,0401,861
Support Services-Salaries and Benefits1,8131,8311,9161,9331,770
Total Administrative Costs1,3101,3851,4341,4231,415
Administration-Salaries and Benefits1,0981,1501,1761,1861,200
Legal Costs045404041
Total Operations and Maintenance of Plant1,3801,4111,5011,5001,330
Operations & Maintenance of Plant-Salary & Ben.885903924943836
Total Food Services Costs00000
Total Extracurricular Costs466502438467485
Total Equipment Costs4027281
Employee Benefits as a % of Salaries24.125.228.92931.8

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, the township and a local citizen organization 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 have coordinated their subscriptions
  • of educational databases and electronic resources.
  • Transportation for special education students is coordinated with UCESC
  • and MUJC and shared with local districts.
  • The district has joined several purcahsing co-ops to take advantage
  • of joint purchasing contracts.
  • The district purchases fuel for maintenance vehicles and buses from the
  • township.
  • 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 particpates in ACT, a cooperative telephone purchasing
  • cooperatives.
  • The district particpates in ACES, a cooperative purchaseing group for
  • natural gas and electricity.
  • The district shares transportation for field trips and special ed
  • routes with neighboring districts.
  • The district and a local citizen organization are working together
  • to make improvements to school baseball fields.
  • The district is working with another school district to coordinate
  • electrical projects.

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy35,954,332 (A)
Estimated Net Taxable Valuation (as of 03/01/2011)1,779,899,770 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1002.0200 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy37,606,723 (D)
Estimated Net Taxable Valuation (as of 03/01/2011)1,779,899,770 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1002.1129 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy35,954,332 (G)
Estimated Equalized Valuation (as of 10/01/2010)3,519,417,810 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1001.0216 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy37,606,723 (J)
Estimated Equalized Valuation (as of 10/01/2010)3,519,417,810 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1001.0685 (L)

 

Administrative Salaries
Employee Name: Anthony Amiano 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary92,864 
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 Days248 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days 13 
  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 Amount37,704 
  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 TitleAccountant 
Base Annual Salary88,125 
Full Time Equivalents (FTE)0.8 
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 Days217 
  Contracted Number of Annual Vacation Days 22 
  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 Amount32,471 
  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 Salary146,405 
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 Days248 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days 13 
  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 Amount27,250 
  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 Days 13 
  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: 
Allowances4,500 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other500 
  Retirement Plans10,645 
Contractual Post-Employment Benefits Amount30,215 
  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 Remuneration3,902 
  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 Salary116,344 
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 Days248 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 13 
  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 Amount18,051 
  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 Salary152,085 
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 Days248 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days 13 
  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 Amount22,607 
  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 Salary84,741 
Full Time Equivalents (FTE)0.8 
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 Days217 
  Contracted Number of Annual Vacation Days 22 
  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 Amount22,913 
  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