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User Friendly Budgets
2010

MERCER - HAMILTON TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time10,90210,85710,857
Pupils on Roll Regular Shared-Time205169169
Pupils on Roll Reg Accr. Adult High Sch673765
spacing
Pupils on Roll - Special Full-Time1,8571,7761,776
Pupils on Roll - Special Shared-Time122127127
Private School Placements798685
spacing
Pupils Sent to Other Districts-Reg Prog10727
Pupils Sent to Other Dists-Spec Ed Prog205170174
Pupils Received100
Pupils in State Facilities1466

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 8,615,965 6,236,810
Withdrawal from Cap Res-for Local Share 10-307 0 0 1,949,538
Transfers from Other Funds 10-5200 -137,498 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 92,579,869 92,579,869 94,940,634
Tuition 10-1300 71,806 0 0
GED Testing Center Fees 10-1991 12,552 7,211 6,611
Interest Earned on Capital Reserve Funds 10-1XXX 41,099 35,000 30,000
Other Restricted Miscellaneous Revenues 10-1XXX 367,203 380,466 427,147
Unrestricted Miscellaneous Revenues 10-1XXX 1,261,015 800,000 877,853
SUBTOTAL  94,333,544 93,802,546 96,282,245
Revenues from State Sources:
Extraordinary Aid 10-3131 838,475 0 0
Other State Aids 10-3XXX 133,335 0 0
Categorical Special Education Aid 10-3132 7,176,739 7,296,893 3,714,332
Equalization Aid 10-3176 60,342,773 63,638,723 63,654,789
Categorical Security Aid 10-3177 1,615,136 1,765,628 0
Categorical Transportation Aid 10-3121 2,874,598 3,601,792 0
SUBTOTAL  72,981,056 76,303,036 67,369,121
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 18,401 202,500 196,781
SUBTOTAL  18,401 202,500 196,781
Adjustment for Prior Year Encumbrances  0 893,831 0
Actual Revenues (Over)/Under Expenditures  -4,943,035 0 0
TOTAL OPERATING BUDGET  162,252,468 179,817,878 172,034,495
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 16,710 49,013 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 1,735,666 1,783,974 1,516,378
TOTAL REVENUES FROM STATE SOURCES  1,735,666 1,783,974 1,516,378
Revenues from Federal Sources:
Title I 20-4411-4416 1,164,016 1,216,743 1,216,743
I.D.E.A. Part B (Handicapped) 20-4420-4429 3,622,303 4,342,242 4,342,242
Vocational Education 20-4430 57,490 0 0
Other 20-4XXX 1,253,014 1,466,453 1,466,453
TOTAL REVENUES FROM FEDERAL SOURCES  6,096,823 7,025,438 7,025,438
TOTAL GRANTS AND ENTITLEMENTS  7,849,199 8,858,425 8,541,816
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 300,000 650,000
Transfers from Other Funds 40-5200 236,535 0 0
Transfers from Capital Reserve 40-5210 0 0 1,949,538
Revenues from Local Sources:
Local Tax Levy 40-1210 3,553,676 3,795,070 1,840,961
Miscellaneous 40-1XXX 6,743,457 10,311 0
TOTAL REVENUES FROM LOCAL SOURCES  10,350,686 3,805,381 1,840,961
Revenues from State Sources:
Debt Service Aid Type II 40-3160 444,560 419,657 225,835
TOTAL LOCAL REPAYMENT OF DEBT  11,031,781 4,525,038 4,666,334
Actual Revenues (Over)/Under Expenditures  530,864 0 0
TOTAL REPAYMENT OF DEBT  11,562,645 4,525,038 4,666,334
TOTAL REVENUES/SOURCES  181,664,312 193,201,341 185,242,645
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Capital Reserve 40-5210 0 0 1,949,538
TOTAL REVENUES/SOURCES NET OF TRANSFERS  181,664,312 193,201,341 183,293,107

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX51,963,41054,251,28551,154,163
Special Education 11-2XX-100-XXX12,949,94813,875,94513,711,230
Basic Skills/Remedial 11-230-100-XXX1,439,5121,964,5712,095,380
Bilingual Education 11-240-100-XXX630,522769,394768,456
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX534,831577,921524,456
School Sponsored Athletics 11-402-100-XXX1,196,1901,271,2481,096,312
Other Instructional Programs 11-4XX-100-XXX135,977174,49531,752
Alternative Education Programs 11-423-XXX-XXX0273,492272,970
Community Services Programs/Operations 11-800-330-XXX182,346219,731221,056
Support Services:
Tuition 11-000-100-XXX13,072,84714,837,16813,176,720
Attendance and Social Work Services 11-000-211-XXX401,051427,665440,500
Health Services 11-000-213-XXX1,766,3871,885,3311,970,637
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2171,753,7411,871,6691,851,606
Guidance 11-000-218-XXX3,969,6794,165,4294,001,697
Child Study Teams 11-000-219-XXX4,352,5044,709,5544,501,384
Improvement of Instructional Services 11-000-221-XXX1,536,6922,118,7941,393,163
Educational Media Services - School Library 11-000-222-XXX1,313,9911,471,3141,374,014
Instructional Staff Training Services 11-000-223-XXX224,846250,794135,119
General Administration 11-000-230-XXX964,6081,166,0031,026,249
School Administration 11-000-240-XXX6,605,2516,833,6006,806,376
Central Svcs & Admin Info Technology 11-000-25X-XXX2,403,7052,624,9572,617,903
Operation and Maintenance of Plant Services 11-000-26X-XXX15,794,53618,327,94916,325,426
Student Transportation Services 11-000-270-XXX9,365,01111,505,28410,983,177
Personal Services - Employee Benefits 11-XXX-XXX-2XX26,216,46530,287,42632,563,363
Food Services 11-000-310-XXX360,585360,5850
Total Support Services Expenditures 90,101,899102,843,52299,167,334
TOTAL GENERAL CURRENT EXPENSE 159,134,635176,221,604169,043,109
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604035,00030,000
Equipment 12-XXX-XXX-73X629,498449,970440,575
Facilities Acquisition and Construction Services 12-000-4XX-XXX2,181,711225,301103,471
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-93102,316,6810
Capital Reserve-Transfer to Repayment of Debt 12-000-4XX-933001,949,538
TOTAL CAPITAL EXPENDITURES 2,811,2093,026,9522,523,584
Accredited Evening/Adult High School/Post-Graduate:
Instruction 13-601-100-XXX86,14689,87093,289
Support Services 13-601-200-XXX36,61354,22549,886
Total Accredited Evening/Adult HS/Post-Grad. 122,759144,095143,175
GED Testing Centers 13-640-200-XXX6,2207,2116,611
TOTAL SPECIAL SCHOOLS 128,979151,306149,786
Transfer of Funds to Charter Schools 10-000-100-56X177,645418,016318,016
OPERATING BUDGET GRAND TOTAL 162,252,468179,817,878172,034,495
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX16,71049,0130
Other State Projects:
Instruction 20-217-100-XXX9,49400
Support Services 20-217-200-XXX1,29200
TOTAL TARA USED TO SUPPORT PROGRAMS 10,78600
Nonpublic Textbooks 20-XXX-XXX-XXX101,903114,51197,334
Nonpublic Auxiliary Services 20-XXX-XXX-XXX769,353854,897726,663
Nonpublic Handicapped Services 20-XXX-XXX-XXX634,182602,478512,106
Nonpublic Nursing Services 20-XXX-XXX-XXX141,121138,728117,919
Nonpublic Technology Initiative 20-XXX-XXX-XXX73,72573,36062,356
Other Special Projects 20-XXX-XXX-XXX4,59600
Total State Projects 1,735,6661,783,9741,516,378
Federal Projects:
Title I 20-XXX-XXX-XXX1,164,0161,216,7431,216,743
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX3,622,3034,342,2424,342,242
Vocational Education 20-XXX-XXX-XXX57,49000
Other Special Projects 20-XXX-XXX-XXX1,253,0141,466,4531,466,453
Total Federal Projects 6,096,8237,025,4387,025,438
TOTAL GRANTS AND ENTITLEMENTS 7,849,1998,858,4258,541,816
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX11,562,6454,525,0384,666,334
TOTAL REPAYMENT OF DEBT 11,562,6454,525,0384,666,334
Total Expenditures 181,664,312193,201,341185,242,645
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 181,664,312193,201,341183,293,107

 

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 Budget4,426,67810,438,4495,890,2092,032,554
  Repayment of Debt4,690,6874,159,8233,859,8233,209,823
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve3,424,9523,466,0513,501,0511,581,513
      Adult Education Programs0000
      Maintenance Reserve407,748391,886391,886391,886
      Legal Reserve5,437,7344,696,8802,379,1550
      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 Cost9,87610,63511,58711,88411,506
Total Classroom Instruction6,0976,5606,9577,1156,990
Classroom-Salaries and Benefits5,8386,2746,6576,7956,730
Classroom-General Supplies and Textbooks205247255260208
Classroom-Purchased Services and Other5440466052
Total Support Services1,3871,4841,6591,6931,612
Support Services-Salaries and Benefits1,2681,3681,5231,5771,504
Total Administrative Costs9099611,0211,0431,054
Administration-Salaries and Benefits828870910929949
Legal Costs00161616
Total Operations and Maintenance of Plant1,2791,4131,5851,6601,508
Operations & Maintenance of Plant-Salary & Ben.780865954989920
Total Food Services Costs272828280
Total Extracurricular Costs160162174177159
Total Equipment Costs2749333535
Employee Benefits as a % of Salaries26.727.129.329.233

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
  • 1. Township of Hamilton Municipal Government provides:
  • a) maintenance of playground equipment
  • b) maintenance and field equipment when needed
  • c) Public Works Dept. antenna tower shared w/school district
  • d) Bloodborne Pathogens training through the Health Department
  • e) gasoline and diesel fuel for purchase by the school district
  • f) COPS in Schools Program - one police officer per high school
  • 2. Hamilton Township School District provides:
  • a) office supplies to Hopewell Valley Regional School District
  • b) custodial supplies/paper to Mercer County VoTech School District
  • c) transportation for other districts when possible
  • d) maintenance/field equipment to Twp of Hamilton when possible
  • 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 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy94,940,634 (A)
Estimated Net Taxable Valuation (as of 03/31/2010)5,181,260,831 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1001.8324 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy96,781,595 (D)
Estimated Net Taxable Valuation (as of 03/31/2010)5,181,260,831 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1001.8679 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy94,940,634 (G)
Estimated Equalized Valuation (as of 10/01/2009)10,413,289,090 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.9117 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy96,781,595 (J)
Estimated Equalized Valuation (as of 10/01/2009)10,413,289,090 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.9294 (L)

 

Administrative Salaries
Employee Name: Ann Flynn 
Job TitlePhysical Therapist 
Base Annual Salary78,172 
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 Days10 
  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 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: Carol Chiacchio 
Job TitleAssistant Superintendent 
Base Annual Salary161,018 
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 Contract06/30/2010 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days12 
  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
Stipends15,100 
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other699 
  Retirement Plans
Contractual Post-Employment Benefits Amount109,333 
  Description of: 
   Buyback of Sick Days at the End of ContractMaxiumum allowed 
   Buyback of Vacation Days at the End of ContractUnused days prior to 6/8/07 plus any 
   Buyback of Personal Days at the End of Contractaccumulated & carried forwrad for one 
   Other Contractual Post-Employment Benefitsyear after 6/8/07 
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 Salary79,136 
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 Days10 
  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 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: Lois Braender 
Job TitleAssistant Superintendent 
Base Annual Salary151,228 
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 Contract06/30/2010 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days12 
  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
Stipends16,500 
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount57,900 
  Description of: 
   Buyback of Sick Days at the End of ContractMaximum allowed 
   Buyback of Vacation Days at the End of ContractUnused days prior to 6/8/07 plus any 
   Buyback of Personal Days at the End of Contractaccumulated and carried forward for 
   Other Contractual Post-Employment Benefitsone year after 6/8/07. 
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: N. Robin Curini 
Job TitleExecutive Assistant 
Base Annual Salary78,326 
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 Days260 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days12 
  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
Stipends4,500 
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount22,936 
  Description of: 
   Buyback of Sick Days at the End of ContractMaximum allowed 
   Buyback of Vacation Days at the End of ContractAll unused days payable at retirement 
   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: Neil A. Bencivengo 
Job TitleSuperintendent 
Base Annual Salary182,529 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2006 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days12 
  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: 
Allowances4,800 
Bonuses
Stipends14,400 
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other5,548 
  Retirement Plans
Contractual Post-Employment Benefits Amount117,259 
  Description of: 
   Buyback of Sick Days at the End of ContractMaximum allowed 
   Buyback of Vacation Days at the End of ContractAll unused days 
   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 Salary78,172 
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 Days10 
  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 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