2014-15 School District Budget Summaries/Salaries & Benefits

“User-friendly” Plain Language Budget Summaries and Salaries and Benefits of Select School District Employees

In order to provide increased public accountability and transparency, NJSA 18A:22-8 requires officials in each school district to place a "user-friendly" summary of their proposed budget on the district's website (if one exists). NJAC 6A:23A-8.1(c) requires the "user-friendly" budget summary to be posted on the districtís website within 48 hours after the public hearing on the budget. After the election (and following municipal review if the budget is defeated), a final user-friendly summary of the final budget must be posted on both the district's website (pursuant to NJSA 18A:22-8a) and the Department of Education's website.

DOE worked with the New Jersey Association of School Business Officials to create the format for the budget summary. It includes: all appropriation line items aggregated by item type; the school tax rate; the equalized school tax rate; revenues by major category; the amount of available surplus; a description of unusual revenues or appropriations with a description of the circumstances of the revenues and appropriations; and a list of shared services agreements in which the district is participating.

NJSA 18A:7F-5.3 requires that the "user friendly" budgets contain detailed information on the salaries and benefits of each district superintendent, assistant superintendent, school business administrator and school district employee whose annual base salaries exceeds $75,000, and who is not a member of a collective bargaining unit. These postings must stay on-line for a year, until they are replaced by the following year's budget summary. The information provided as part of the user-friendly budget summaries is for contracts in effect as of January 1, 2014. The amount columns are reported on an annualized basis and represent the maximum amount that the employee could be paid in the given year.

It is important to note that some of the benefits listed on this website - such as stipends, the buyback of accrued sick time and separation payments - have either been capped or are no longer permitted to be included in new administrator contracts, which must be reviewed and approved by the Executive County Superintendent in each county.

Finally, all users of this information should note that the salary data contained in the user-friendly budget summaries are self- reported by the districts. DOE has not approved this information, nor is the department responsible for its accuracy.

NOTE: School districts that incurred substantial damage from Superstorm Sandy were eligible to participate in FEMAís Community Disaster Loan (CDL) or the Community Development Block Grant (CDBG). Those districts who received a CDBG reflect a reduction in the tax levy based on the approved amount from the program for the 2014-15 year, with a corresponding increase in the CDBG revenue. Those districts who received a CDL (List of CDL Districts) reflect a reduction in the tax levy based on the amount of approved funds elected to be drawn down in the 2014-15 year, with a corresponding increase in Other Financing Sources. Other Financing Sources may include additional items which are not related to the CDL. The CDL/CDBG funds were intended to reduce the tax levy while preserving the districtís original budget.

The final accountability regulations are posted on the Department's website at: http://www.state.nj.us/education/code/current/title6a/chap23a.pdf.

User-friendly Budget Summaries and Administrative Salaries and Benefits
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