>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>MERCER  >>HAMILTON TWP

User Friendly Budgets
2012-13

MERCER - HAMILTON TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time10,65510,53010,545
Pupils on Roll Regular Shared-Time189146160
Pupils on Roll Reg Accr. Adult High Sch303263
spacing
Pupils on Roll - Special Full-Time1,7451,6841,684
Pupils on Roll - Special Shared-Time119119141
Private School Placements716270
spacing
Pupils Sent to Other Districts-Reg Prog3225
Pupils Sent to Other Dists-Spec Ed Prog164145156
Pupils Received132
Pupils in State Facilities71010

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 8,032,108 10,949,871
Withdrawal from Cap Res-for Local Share 10-307 0 3,803,849 0
Transfers from Other Funds 10-5200 -2,008,341 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 94,940,634 94,940,634 96,839,447
Tuition 10-1300 0 13,907 25,785
GED Testing Center Fees 10-1991 9,680 6,610 6,610
Interest Earned on Capital Reserve Funds 10-1XXX 26,647 30,000 30,000
Other Restricted Miscellaneous Revenues 10-1XXX 688,440 533,261 0
Unrestricted Miscellaneous Revenues 10-1XXX 680,511 1,117,280 1,111,759
SUBTOTAL  96,345,912 96,641,692 98,013,601
Revenues from State Sources:
Extraordinary Aid 10-3131 1,070,232 0 0
Other State Aids 10-3XXX 47,864 0 0
Categorical Special Education Aid 10-3132 7,164,360 7,164,360 7,518,475
Equalization Aid 10-3176 60,204,761 62,418,691 64,444,823
Categorical Security Aid 10-3177 0 0 513,159
Categorical Transportation Aid 10-3121 0 0 694,458
SUBTOTAL  68,487,217 69,583,051 73,170,915
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 230,685 187,844 179,131
SUBTOTAL  230,685 2,795,816 179,131
Adjustment for Prior Year Encumbrances  0 1,236,737 0
Actual Revenues (Over)/Under Expenditures  -4,818,587 0 0
TOTAL OPERATING BUDGET  158,236,886 182,093,253 182,313,518
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 29,501 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 1,298,628 1,403,745 1,402,000
TOTAL REVENUES FROM STATE SOURCES  1,298,628 1,403,745 1,402,000
Revenues from Federal Sources:
Title I 20-4411-4416 1,889,343 2,081,821 1,550,000
Title II 20-4451-4455 297,659 512,355 310,000
Title III 20-4491-4494 105,790 108,184 65,000
Title IV 20-4471-4474 2,769 5,484 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 5,439,955 5,094,304 3,680,000
Other 20-4XXX 317,946 86,652 65,000
TOTAL REVENUES FROM FEDERAL SOURCES  8,053,462 7,888,800 5,670,000
TOTAL GRANTS AND ENTITLEMENTS  9,381,591 9,292,545 7,072,000
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 623,957 625,000
Transfers from Other Funds 40-5200 1,949,538 0 0
Transfers from Capital Reserve 40-5210 0 3,150,000 0
Revenues from Local Sources:
Local Tax Levy 40-1210 1,840,961 537,200 3,764,868
Miscellaneous 40-1XXX 23,391 0 0
TOTAL REVENUES FROM LOCAL SOURCES  1,864,352 537,200 3,764,868
Revenues from State Sources:
Debt Service Aid Type II 40-3160 225,835 226,043 225,571
TOTAL LOCAL REPAYMENT OF DEBT  4,039,725 4,537,200 4,615,439
Actual Revenues (Over)/Under Expenditures  626,608 0 0
TOTAL REPAYMENT OF DEBT  4,666,333 4,537,200 4,615,439
TOTAL REVENUES/SOURCES  172,284,810 195,922,998 194,000,957
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Capital Reserve 40-5210 0 3,150,000 0
TOTAL REVENUES/SOURCES NET OF TRANSFERS  172,284,810 192,772,998 194,000,957

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX49,639,55354,646,75554,831,901
Special Education 11-2XX-100-XXX13,424,96014,346,18214,644,655
Basic Skills/Remedial 11-230-100-XXX2,067,5861,441,2861,403,758
Bilingual Education 11-240-100-XXX588,657656,467666,590
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX477,769520,677553,002
School Sponsored Athletics 11-402-100-XXX1,064,1371,062,2611,153,464
Other Instructional Programs 11-4XX-100-XXX8,99534,03936,817
Alternative Education Programs - Instructional 11-423-XXX-XXX196,782272,970272,970
Community Services Programs/Operations 11-800-330-XXX183,743220,341220,339
Support Services:
Tuition 11-000-100-XXX11,052,50513,749,47813,694,238
Attendance and Social Work Services 11-000-211-XXX430,519450,927446,152
Health Services 11-000-213-XXX1,855,9862,001,6962,083,606
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2171,845,0172,134,8932,273,252
Guidance 11-000-218-XXX3,745,2653,928,8414,195,879
Child Study Teams 11-000-219-XXX4,111,7194,485,8364,683,091
Improvement of Instructional Services 11-000-221-XXX1,345,8431,493,5871,333,556
Educational Media Services - School Library 11-000-222-XXX1,238,0801,411,1021,348,583
Instructional Staff Training Services 11-000-223-XXX112,205131,503128,838
General Administration 11-000-230-XXX841,7181,040,6121,038,523
School Administration 11-000-240-XXX6,634,5156,674,2546,645,910
Central Svcs & Admin Info Technology 11-000-25X-XXX2,447,7292,621,0022,708,641
Operation and Maintenance of Plant Services 11-000-26X-XXX14,397,90217,057,51416,397,402
Student Transportation Services 11-000-270-XXX8,152,6319,679,39510,331,273
Personal Services - Employee Benefits 11-XXX-XXX-2XX31,481,89837,169,99037,843,600
Total Support Services Expenditures 89,693,532104,030,630105,152,544
TOTAL GENERAL CURRENT EXPENSE 157,345,714177,231,608178,936,040
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604002,000,000
Interest Earned on Capital Reserve 10-604030,00030,000
Equipment 12-XXX-XXX-73X451,707468,664834,650
Facilities Acquisition and Construction Services 12-000-4XX-XXX103,471719,79991,698
Capital Reserve-Transfer to Repayment of Debt 12-000-4XX-93303,150,0000
TOTAL CAPITAL EXPENDITURES 555,1784,368,4632,956,348
Accredited Evening/Adult High School/Post-Graduate:
Instruction 13-601-100-XXX90,11093,35993,954
Support Services 13-601-200-XXX39,78750,19749,602
Total Accredited Evening/Adult HS/Post-Grad. 129,897143,556143,556
GED Testing Centers 13-640-200-XXX6,3936,6106,610
TOTAL SPECIAL SCHOOLS 136,290150,166150,166
Transfer of Funds to Charter Schools 10-000-100-56X199,704343,016270,964
OPERATING BUDGET GRAND TOTAL 158,236,886182,093,253182,313,518
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX29,50100
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX96,93487,20187,000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX593,581625,531625,000
Nonpublic Handicapped Services 20-XXX-XXX-XXX490,656566,455565,000
Nonpublic Nursing Services 20-XXX-XXX-XXX117,457124,558125,000
Total State Projects 1,298,6281,403,7451,402,000
Federal Projects:
Title I 20-XXX-XXX-XXX1,889,3432,081,8211,550,000
Title II 20-XXX-XXX-XXX297,659512,355310,000
Title III 20-XXX-XXX-XXX105,790108,18465,000
Title IV 20-XXX-XXX-XXX2,7695,4840
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX5,439,9555,094,3043,680,000
Other Special Projects 20-XXX-XXX-XXX317,94686,65265,000
Total Federal Projects 8,053,4627,888,8005,670,000
TOTAL GRANTS AND ENTITLEMENTS 9,381,5919,292,5457,072,000
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX4,666,3334,537,2004,615,439
TOTAL REPAYMENT OF DEBT 4,666,3334,537,2004,615,439
Total Expenditures 172,284,810195,922,998194,000,957
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 172,284,810192,772,998194,000,957

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/10
Audited
Balance
6/30/11
Estimated
Balance
6/30/12
Estimated
Balance
6/30/13
Unassigned:
  General Operating Budget8,101,74610,997,6618,678,8393,033,895
  Repayment of Debt3,872,5753,245,9672,622,0101,997,010
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve6,228,1844,305,292531,4432,561,443
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve4,110,6057,093,3355,780,049475,122
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2009-10
Actual
2010-11
Actual
2011-12
Original
Budget
2011-12
Revised
Budget
2012-13
Proposed
Budget
Total Budgetary Comparative Per Pupil Cost11,21711,03212,31012,64112,702
Total Classroom Instruction6,8616,9167,6077,7847,838
Classroom-Salaries and Benefits6,6116,6587,3097,4537,543
Classroom-General Supplies and Textbooks193214239252230
Classroom-Purchased Services and Other5745588064
Total Support Services1,6081,5381,7181,7491,796
Support Services-Salaries and Benefits1,5041,4461,5961,6241,666
Total Administrative Costs1,0191,0261,0761,1031,103
Administration-Salaries and Benefits922937965982971
Legal Costs012112020
Total Operations and Maintenance of Plant1,4981,3691,5551,6451,591
Operations & Maintenance of Plant-Salary & Ben.974882954971980
Board Contribution to Food Services280000
Total Extracurricular Costs175154163165176
Total Equipment Costs3236333868
Employee Benefits as a % of Salaries29.133.136.736.736.9

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2012 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 2011-12 revised appropriations and 2012-13 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
  • 1. Township of Hamilton Municipal Government provides:
  • a) maintenance of playground equipment
  • b) maintenance/field equipment when needed
  • c) Public Works Department antenna tower shared w/district
  • d) Bloodborne Pathogens training through Health Department
  • e) gasoline and diesel fuel for purchase by the district
  • f) COPS in Schools Program - one police officer per high school
  • 2. Hamilton Township School District provides:
  • a) transportation for other districts when possible
  • b) maintenance/field equipment to Twp. of Hamilton when possible
  • c) paper for Hamilton Township Municipal Government
  • 3. Mercer County Special Services School District - transportation
  • 4. Alliance for Competitive Energy Services (ACES) - gas and electric
  • supply services

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy95,890,041 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)5,158,310,796 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1001.8589 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy98,041,075 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)5,158,310,796 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1001.9006 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy95,890,041 (G)
Estimated Equalized Valuation (as of 10/01/2011)9,112,117,924 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1001.0523 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy98,041,075 (J)
Estimated Equalized Valuation (as of 10/01/2011)9,112,117,924 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1001.0759 (L)

 

Administrative Salaries
Employee Name: Ann Flynn 
Job TitlePhysical Therapist 
Base Annual Salary81,299 
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 Contract06/30/2011 
  Contracted Number of Annual Work Days200 
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days 10 
  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 Amount
  Description of: 
   Buyback of Sick Days at the End of ContractNo payout for sick/vacation at 
   Buyback of Vacation Days at the End of Contractretirement per 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: Jane O'Neill 
Job TitleOccupational Therapist 
Base Annual Salary82,301 
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 Contract06/30/2011 
  Contracted Number of Annual Work Days200 
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days 10 
  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 Amount
  Description of: 
   Buyback of Sick Days at the End of ContractNo payout for sick/vacation days at 
   Buyback of Vacation Days at the End of Contractretirement per 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: Joseph Tramontana 
Job TitleBusiness Administrator Board Secretary 
Base Annual Salary140,071 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 25 
  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 Amount49,187 
  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: Sharon Eggert 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary75,968 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2008 
  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 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
Stipends700 
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount15,905 
  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: Tricia Swiss 
Job TitleOccupational Therapist 
Base Annual Salary81,299 
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 Contract06/30/2011 
  Contracted Number of Annual Work Days200 
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days 10 
  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 Amount
  Description of: 
   Buyback of Sick Days at the End of ContractNo payout for sick/vacation at 
   Buyback of Vacation Days at the End of Contractretirement per 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