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User Friendly Budgets
2010

SOMERSET - WATCHUNG BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time610642648
spacing
Pupils on Roll - Special Full-Time787171
Private School Placements333
spacing
Pupils Sent to Other Dists-Spec Ed Prog577
Pupils Received010

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 636,827 580,868
Withdrawal from Cap Res-for Local Share 10-307 0 247,250 0
Revenues from Local Sources:
Local Tax Levy 10-1210 9,263,952 9,606,630 9,791,813
Tuition 10-1300 10,090 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 6,961 1,000 1,000
Unrestricted Miscellaneous Revenues 10-1XXX 63,133 51,800 5,000
SUBTOTAL  9,344,136 9,659,430 9,797,813
Revenues from State Sources:
Extraordinary Aid 10-3131 109,294 0 0
Other State Aids 10-3XXX 8,157 0 0
Categorical Special Education Aid 10-3132 399,646 350,191 106,031
Categorical Security Aid 10-3177 19,853 53,541 0
Categorical Transportation Aid 10-3121 213,730 262,093 0
SUBTOTAL  750,680 665,825 106,031
Adjustment for Prior Year Encumbrances  0 210,953 0
Actual Revenues (Over)/Under Expenditures  -81,522 0 0
TOTAL OPERATING BUDGET  10,013,294 11,420,285 10,484,712
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 43,992 0 0
Revenues from Federal Sources:
Title VI 20-4417-4418 0 3,042 3,042
I.D.E.A. Part B (Handicapped) 20-4420-4429 126,661 72,814 72,814
Other 20-4XXX 19,782 19,582 19,582
TOTAL REVENUES FROM FEDERAL SOURCES  146,443 95,438 95,438
TOTAL GRANTS AND ENTITLEMENTS  190,435 95,438 95,438
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 50,649
Revenues from Local Sources:
Local Tax Levy 40-1210 1,620,012 1,652,575 1,653,751
TOTAL REVENUES FROM LOCAL SOURCES  1,620,012 1,652,575 1,653,751
TOTAL LOCAL REPAYMENT OF DEBT  1,620,012 1,652,575 1,704,400
Actual Revenues (Over)/Under Expenditures  1 0 0
TOTAL REPAYMENT OF DEBT  1,620,013 1,652,575 1,704,400
TOTAL REVENUES/SOURCES  11,823,742 13,168,298 12,284,550
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  11,823,742 13,168,298 12,284,550

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX3,421,4033,375,2823,252,163
Special Education 11-2XX-100-XXX435,290538,904450,446
Basic Skills/Remedial 11-230-100-XXX182,642176,550172,220
Bilingual Education 11-240-100-XXX17,12917,48217,482
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX49,02950,10047,600
School Sponsored Athletics 11-402-100-XXX38,73940,83037,000
Community Services Programs/Operations 11-800-330-XXX5,0005,7505,000
Support Services:
Tuition 11-000-100-XXX386,597457,273534,260
Health Services 11-000-213-XXX114,157118,510119,630
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217438,931492,567459,533
Guidance 11-000-218-XXX151,351163,084156,050
Child Study Teams 11-000-219-XXX253,326257,893257,138
Improvement of Instructional Services 11-000-221-XXX79,789129,74750,822
Educational Media Services - School Library 11-000-222-XXX254,664292,326147,952
Instructional Staff Training Services 11-000-223-XXX12,09321,85014,913
General Administration 11-000-230-XXX364,363445,699371,461
School Administration 11-000-240-XXX336,655373,058315,049
Central Svcs & Admin Info Technology 11-000-25X-XXX201,209228,832212,620
Operation and Maintenance of Plant Services 11-000-26X-XXX1,049,2211,289,7171,204,540
Student Transportation Services 11-000-270-XXX508,771670,769691,259
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,693,2251,988,2141,908,708
Total Support Services Expenditures 5,844,3526,929,5396,443,935
TOTAL GENERAL CURRENT EXPENSE 9,993,58411,134,43710,425,846
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60401,0001,000
Equipment 12-XXX-XXX-73X19,71037,5980
Facilities Acquisition and Construction Services 12-000-4XX-XXX0057,866
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-9310247,2500
TOTAL CAPITAL EXPENDITURES 19,710285,84858,866
OPERATING BUDGET GRAND TOTAL 10,013,29411,420,28510,484,712
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX43,99200
Federal Projects:
Title VI 20-XXX-XXX-XXX03,0423,042
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX126,66172,81472,814
Other Special Projects 20-XXX-XXX-XXX19,78219,58219,582
Total Federal Projects 146,44395,43895,438
TOTAL GRANTS AND ENTITLEMENTS 190,43595,43895,438
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,620,0131,652,5751,704,400
TOTAL REPAYMENT OF DEBT 1,620,0131,652,5751,704,400
Total Expenditures 11,823,74213,168,29812,284,550
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 11,823,74213,168,29812,284,550

 

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 Budget350,109367,451250,000250,000
  Repayment of Debt1050,6490
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve696,162803,123556,873557,873
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve1,253,4231,200,546580,8680
      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 Cost12,63713,01914,08514,03412,796
Total Classroom Instruction7,0087,2237,5007,3887,017
Classroom-Salaries and Benefits6,1936,3576,8846,8186,634
Classroom-General Supplies and Textbooks719766524456293
Classroom-Purchased Services and Other961019311490
Total Support Services2,2422,3282,6912,6142,125
Support Services-Salaries and Benefits1,9412,0682,3602,2781,854
Total Administrative Costs1,5841,5831,6771,7931,561
Administration-Salaries and Benefits1,3281,3061,3831,3561,285
Legal Costs00192218
Total Operations and Maintenance of Plant1,6161,7002,0072,0321,895
Operations & Maintenance of Plant-Salary & Ben.859888957936909
Total Food Services Costs00000
Total Extracurricular Costs156157161160149
Total Equipment Costs103284530
Employee Benefits as a % of Salaries30.428.731.531.331.9

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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
  • Transportation - triple tier regular education bus routes with WHRHS
  • Transportation - special education routes shared with Warren BOE
  • Transportation - special education route coordinated through MUJC
  • Transportation-special education route coordinated through Sussex Ed Serv
  • Gas & Electric - shared services through ACES consortium
  • Telephone - X-Tel Telephone Consortium
  • Vehicle Maintenance shared through MUJC
  • Student Programs - advance courses provided by WHRHS
  • Transporation for advance courses provided by Greenbrook BOE
  • Special Education Placements - shared services with Greenbrook BOE
  • Special Education Placements - shared services with North Plainfield BOE
  • Insurance - shared service through Joint Insurance Fund (Diploma) JIF
  • Snow removal/field maint/rec facilities - shared with Borough Watchung
  • CPR training/equipment purchases/tree removal/gasoline/fuel - purchased
  • through Watchung Borough
  • Kids Cops Summer Academy Grant funded by a grant from the Youth Services
  • Commission shared service with the Police of the Borough of Watchung
  • Energy Audit Grant funded by The Somerset County Board of Chosen
  • Freeholders and the Somerset County Energy Council shared service with
  • the Borough of Watchung

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy9,791,813 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)1,580,694,587 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.6195 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy11,445,564 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)1,580,694,587 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.7241 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy9,791,813 (G)
Estimated Equalized Valuation (as of 10/01/2009)1,795,197,504 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.5454 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy11,445,564 (J)
Estimated Equalized Valuation (as of 10/01/2009)1,795,197,504 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.6376 (L)

 

Administrative Salaries
Employee Name: Charles Miller 
Job TitlePrincipal 
Base Annual Salary115,077 
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 Days244 
  Contracted Number of Annual Vacation Days 23 
  Contracted Number of Annual Sick Days15 
  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: 
Allowances1,079 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount8,631 
  Description of: 
   Buyback of Sick Days at the End of Contractmax 240 days @$105 per day 
   Buyback of Vacation Days at the End of Contractper diem rate 
   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: Claudio Argemi 
Job TitleInformation Technology 
Base Annual Salary79,473 
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 Days244 
  Contracted Number of Annual Vacation Days 15 
  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
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount4,967 
  Description of: 
   Buyback of Sick Days at the End of Contract240 days max @$70 per day 
   Buyback of Vacation Days at the End of Contractper diem rate 
   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: Dianne Faucher 
Job TitleBusiness Administrator Board Secretary 
Base Annual Salary127,876 
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 Days244 
  Contracted Number of Annual Vacation Days 23 
  Contracted Number of Annual Sick Days15 
  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: 
Allowances1,215 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount29,181 
  Description of: 
   Buyback of Sick Days at the End of Contract$105 per day Max $15,000 
   Buyback of Vacation Days at the End of Contractper diem rate 
   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: Dr. Barbara Resko 
Job TitleCoordinator/Dir./Mgr./Supvr. Special Education 
Base Annual Salary127,917 
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 Days244 
  Contracted Number of Annual Vacation Days 23 
  Contracted Number of Annual Sick Days15 
  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: 
Allowances300 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other267 
  Retirement Plans
Contractual Post-Employment Benefits Amount25,278 
  Description of: 
   Buyback of Sick Days at the End of Contractmax 240 days @$105 per day 
   Buyback of Vacation Days at the End of Contractper diem rate 
   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: Dr. Mary Louise Malyska 
Job TitleSuperintendent 
Base Annual Salary151,840 
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 Days244 
  Contracted Number of Annual Vacation Days 28 
  Contracted Number of Annual Sick Days15 
  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: 
Allowances4,173 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other652 
  Retirement Plans5,000 
Contractual Post-Employment Benefits Amount13,685 
  Description of: 
   Buyback of Sick Days at the End of Contractcapped at 10 days @ per diem rate 
   Buyback of Vacation Days at the End of Contractcapped at 10 days @ per diem rate 
   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: Mary Nunn 
Job TitlePrincipal 
Base Annual Salary135,303 
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 Days244 
  Contracted Number of Annual Vacation Days 23 
  Contracted Number of Annual Sick Days15 
  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: 
Allowances1,044 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount37,885 
  Description of: 
   Buyback of Sick Days at the End of ContractMax 240 days @$105 per day 
   Buyback of Vacation Days at the End of Contractvacation per diem rate 
   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