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User Friendly Budgets
2010

SOMERSET - BERNARDS TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time4,9625,0215,060
Pupils on Roll Regular Shared-Time666
spacing
Pupils on Roll - Special Full-Time646646632
Pupils on Roll - Special Shared-Time354
Private School Placements273030
spacing
Pupils Sent to Other Districts-Reg Prog424
Pupils Sent to Other Dists-Spec Ed Prog758
Pupils Received111114

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,136,606 2,238,113
Transfers from Other Funds 10-5200 38,787 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 66,837,438 70,156,926 72,910,723
Tuition 10-1300 748,296 677,733 810,104
Transportation Fees from Individuals 10-1410 235,341 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 500 500 500
Other Restricted Miscellaneous Revenues 10-1XXX 0 240,000 270,000
Unrestricted Miscellaneous Revenues 10-1XXX 322,208 150,000 47,620
SUBTOTAL  68,143,783 71,225,159 74,038,947
Revenues from State Sources:
Extraordinary Aid 10-3131 2,407,112 650,000 1,716,760
Other State Aids 10-3XXX 63,023 0 0
Categorical Special Education Aid 10-3132 2,945,090 2,693,330 847,891
Categorical Security Aid 10-3177 234,587 440,976 0
Categorical Transportation Aid 10-3121 1,137,714 1,596,025 0
SUBTOTAL  6,787,526 5,380,331 2,564,651
Adjustment for Prior Year Encumbrances  0 257,395 0
Actual Revenues (Over)/Under Expenditures  1,622,601 0 0
TOTAL OPERATING BUDGET  76,592,697 77,999,491 78,841,711
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 71,992 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 247,523 0 0
TOTAL REVENUES FROM STATE SOURCES  247,523 0 0
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,076,547 0 0
Other 20-4XXX 94,818 1,000,000 1,050,000
TOTAL REVENUES FROM FEDERAL SOURCES  1,171,365 1,000,000 1,050,000
TOTAL GRANTS AND ENTITLEMENTS  1,490,880 1,000,000 1,050,000
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1 0
Revenues from Local Sources:
Local Tax Levy 40-1210 5,243,925 5,500,706 5,591,242
TOTAL REVENUES FROM LOCAL SOURCES  5,243,925 5,500,706 5,591,242
Revenues from State Sources:
Debt Service Aid Type II 40-3160 1,038,703 367,146 317,074
TOTAL LOCAL REPAYMENT OF DEBT  6,282,628 5,867,853 5,908,316
Actual Revenues (Over)/Under Expenditures  1 0 0
TOTAL REPAYMENT OF DEBT  6,282,629 5,867,853 5,908,316
TOTAL REVENUES/SOURCES  84,366,206 84,867,344 85,800,027
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  84,366,206 84,867,344 85,800,027

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX24,858,95424,843,53024,119,355
Special Education 11-2XX-100-XXX8,246,2319,159,6328,713,157
Basic Skills/Remedial 11-230-100-XXX788,691605,588564,709
Bilingual Education 11-240-100-XXX142,456150,209150,940
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX525,818337,850344,806
School Sponsored Athletics 11-402-100-XXX1,016,707946,669974,434
Other Supplemental/At-Risk Programs 11-424-XXX-XXX0515,864560,232
Support Services:
Tuition 11-000-100-XXX2,303,6992,856,5132,927,540
Health Services 11-000-213-XXX627,379659,088649,068
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2171,402,6021,499,7511,506,560
Guidance 11-000-218-XXX1,906,8391,962,5971,884,376
Child Study Teams 11-000-219-XXX2,006,2631,938,4461,868,179
Improvement of Instructional Services 11-000-221-XXX678,478750,855717,090
Educational Media Services - School Library 11-000-222-XXX854,833979,760873,064
Instructional Staff Training Services 11-000-223-XXX1,046,7591,110,7291,021,642
General Administration 11-000-230-XXX977,0981,073,751869,233
School Administration 11-000-240-XXX2,835,0153,046,3563,095,485
Central Svcs & Admin Info Technology 11-000-25X-XXX1,013,6811,165,6431,163,575
Operation and Maintenance of Plant Services 11-000-26X-XXX8,442,9158,155,4738,848,674
Student Transportation Services 11-000-270-XXX4,946,9684,104,5365,026,988
Personal Services - Employee Benefits 11-XXX-XXX-2XX10,373,63811,776,37612,783,379
Total Support Services Expenditures 39,416,16741,079,87443,234,853
TOTAL GENERAL CURRENT EXPENSE 74,995,02477,639,21678,662,486
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040500500
Equipment 12-XXX-XXX-73X118,975267,325169,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX1,478,69892,4509,725
TOTAL CAPITAL EXPENDITURES 1,597,673360,275179,225
OPERATING BUDGET GRAND TOTAL 76,592,69777,999,49178,841,711
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX71,99200
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX37,23100
Nonpublic Auxiliary Services 20-XXX-XXX-XXX27,03000
Nonpublic Handicapped Services 20-XXX-XXX-XXX106,96600
Nonpublic Nursing Services 20-XXX-XXX-XXX50,25600
Nonpublic Technology Initiative 20-XXX-XXX-XXX26,04000
Total State Projects 247,52300
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,076,54700
Other Special Projects 20-XXX-XXX-XXX94,8181,000,0001,050,000
Total Federal Projects 1,171,3651,000,0001,050,000
TOTAL GRANTS AND ENTITLEMENTS 1,490,8801,000,0001,050,000
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX6,282,6295,867,8535,908,316
TOTAL REPAYMENT OF DEBT 6,282,6295,867,8535,908,316
Total Expenditures 84,366,20684,867,34485,800,027
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 84,366,20684,867,34485,800,027

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/08
Audited
Balance
6/30/09
Estimated
Balance
6/30/10
Estimated
Balance
6/30/11
Unassigned:
  General Operating Budget4,118,1453,553,8312,054,4431,553,110
  Repayment of Debt1000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve60,74661,24661,74662,246
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve4,168,4022,873,3861,736,7800
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2007-08
Actual
2008-09
Actual
2009-10
Original
Budget
2009-10
Revised
Budget
2010-11
Proposed
Budget
Total Comparative Per Pupil Cost11,61012,04212,48712,45312,411
Total Classroom Instruction6,8837,3617,7047,6877,561
Classroom-Salaries and Benefits6,5527,0747,3897,3097,231
Classroom-General Supplies and Textbooks266248255337279
Classroom-Purchased Services and Other6640604151
Total Support Services1,7901,8311,9961,9301,880
Support Services-Salaries and Benefits1,5731,7061,8691,7941,766
Total Administrative Costs9411,0131,0141,1141,122
Administration-Salaries and Benefits7868649069451,019
Legal Costs00141612
Total Operations and Maintenance of Plant1,6951,5131,5021,4511,568
Operations & Maintenance of Plant-Salary & Ben.5960676566
Total Food Services Costs60000
Total Extracurricular Costs292324271270281
Total Equipment Costs3721274730
Employee Benefits as a % of Salaries21.122.725.225.127.8

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2010 Comparative Spending Guide and can be found on the Department of Education's Internet address: http://www.state.nj.us/education under Finance, when available. This publication is available in the board office and public libraries. The same calculations were performed using the 2009-10 revised appropriations and 2010-11 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 partners with other districts for buying power to make
  • purchases of utilities and supplies. The district partners with
  • other districts for tuition-in and out placements. The district
  • partners with other districts for transportation services. The district
  • partner with the town, in exchange for the use of our facilities
  • the town provides engineering for site work, capital project management
  • and they also plow our parking lots.

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy72,910,723 (A)
Estimated Net Taxable Valuation (as of 01/01/2010)6,427,772,477 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1001.1343 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy78,501,965 (D)
Estimated Net Taxable Valuation (as of 01/01/2010)6,427,772,477 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1001.2213 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy72,910,723 (G)
Estimated Equalized Valuation (as of 01/01/2010)7,195,297,724 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1001.0133 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy78,501,965 (J)
Estimated Equalized Valuation (as of 01/01/2010)7,195,297,724 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1001.0910 (L)

 

Administrative Salaries
Employee Name: Brian Nielsen 
Job TitleInformation Technology 
Base Annual Salary84,222 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract 
  Ending Date of Contract 
  Contracted Number of Annual Work Days
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days
  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: 
Allowances6,100 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other16,962 
  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: James Rollo 
Job TitleInformation Technology 
Base Annual Salary110,975 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract 
  Ending Date of Contract 
  Contracted Number of Annual Work Days
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days
  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: 
Allowances6,100 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other17,390 
  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 Board Secretary 
Base Annual Salary150,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract 
  Ending Date of Contract 
  Contracted Number of Annual Work Days
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days
  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: 
Allowances3,590 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other18,737 
  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: Regina Rudolph 
Job TitleAssistant Superintendent 
Base Annual Salary166,900 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract 
  Ending Date of Contract 
  Contracted Number of Annual Work Days
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days
  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: 
Allowances4,370 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other20,505 
  Retirement Plans
Contractual Post-Employment Benefits Amount40,000 
  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: Valerie Goger 
Job TitleSuperintendent 
Base Annual Salary200,900 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract 
  Ending Date of Contract 
  Contracted Number of Annual Work Days
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days
  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: 
Allowances4,710 
Bonuses5,000 
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other20,577 
  Retirement Plans
Contractual Post-Employment Benefits Amount45,000 
  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