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User Friendly Budgets
2010

SOMERSET - WATCHUNG HILLS REGIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time1,7081,7541,764
Pupils on Roll Regular Shared-Time251818
spacing
Pupils on Roll - Special Full-Time307311312
Pupils on Roll - Special Shared-Time844
Private School Placements201622
spacing
Pupils Sent to Other Districts-Reg Prog316
Pupils Sent to Other Dists-Spec Ed Prog1066
Pupils Received381408408

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 500,000 541,031
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 0 0 1,030,000
Withdrawal from Tuition Reserve-for Tuition adj. 10-311 0 0 76,697
Withdrawal from Tuition Reserve-Excess over adj. 10-311 0 0 323,303
Revenues from Local Sources:
Local Tax Levy 10-1210 25,098,362 25,791,448 26,047,191
Tuition 10-1300 6,116,439 6,397,003 6,735,736
Interest Earned on Capital Reserve Funds 10-1XXX 8,275 100 100
Unrestricted Miscellaneous Revenues 10-1XXX 108,164 131,775 331,775
SUBTOTAL  31,331,240 32,320,326 33,114,802
Revenues from State Sources:
Extraordinary Aid 10-3131 177,364 152,087 77,593
Other State Aids 10-3XXX 66,703 0 0
Categorical Special Education Aid 10-3132 804,360 637,645 0
Categorical Security Aid 10-3177 40,474 133,584 0
Categorical Transportation Aid 10-3121 651,789 817,050 0
SUBTOTAL  1,740,690 1,740,366 77,593
Adjustment for Prior Year Encumbrances  0 586,630 0
Actual Revenues (Over)/Under Expenditures  -616,537 0 0
TOTAL OPERATING BUDGET  32,455,393 35,147,322 35,163,426
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 32,774 29,949 29,949
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 111,659 81,304 81,304
TOTAL REVENUES FROM STATE SOURCES  111,659 81,304 81,304
Revenues from Federal Sources:
Title II 20-4451-4455 0 0 15,159
Title IV 20-4471-4474 0 0 2,827
I.D.E.A. Part B (Handicapped) 20-4420-4429 323,077 2,827 344,642
Other 20-4XXX 20,548 419,380 3,547
TOTAL REVENUES FROM FEDERAL SOURCES  343,625 422,207 366,175
TOTAL GRANTS AND ENTITLEMENTS  488,058 533,460 477,428
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 13,768 2,914
Transfers from Other Funds 40-5200 3,914 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 1,889,674 2,273,657 2,313,662
TOTAL REVENUES FROM LOCAL SOURCES  1,889,674 2,273,657 2,313,662
TOTAL LOCAL REPAYMENT OF DEBT  1,893,588 2,287,425 2,316,576
Actual Revenues (Over)/Under Expenditures  330,650 0 0
TOTAL REPAYMENT OF DEBT  2,224,238 2,287,425 2,316,576
TOTAL REVENUES/SOURCES  35,167,689 37,968,207 37,957,430
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  35,167,689 37,968,207 37,957,430

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX11,798,89612,266,49111,962,088
Special Education 11-2XX-100-XXX1,822,7871,982,0732,078,927
Basic Skills/Remedial 11-230-100-XXX24,50225,09525,580
Bilingual Education 11-240-100-XXX43,85947,02047,020
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX250,350279,230277,280
School Sponsored Athletics 11-402-100-XXX939,9671,082,286989,065
Support Services:
Tuition 11-000-100-XXX1,335,0711,284,3671,323,241
Attendance and Social Work Services 11-000-211-XXX51,206103,152106,867
Health Services 11-000-213-XXX206,158216,618223,062
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2175,4018,0008,000
Guidance 11-000-218-XXX1,029,3971,074,5021,107,208
Child Study Teams 11-000-219-XXX657,950711,662719,984
Improvement of Instructional Services 11-000-221-XXX768,700760,544647,058
Educational Media Services - School Library 11-000-222-XXX215,039224,008214,190
Instructional Staff Training Services 11-000-223-XXX35,04058,00059,000
General Administration 11-000-230-XXX1,413,7111,191,959919,142
School Administration 11-000-240-XXX1,143,5141,206,6591,223,641
Central Svcs & Admin Info Technology 11-000-25X-XXX774,676774,198709,794
Operation and Maintenance of Plant Services 11-000-26X-XXX3,192,4833,699,3723,680,144
Student Transportation Services 11-000-270-XXX1,915,7982,176,4352,144,836
Personal Services - Employee Benefits 11-XXX-XXX-2XX4,275,7914,986,0845,149,142
Food Services 11-000-310-XXX34,00000
Total Support Services Expenditures 17,053,93518,475,56018,235,309
TOTAL GENERAL CURRENT EXPENSE 31,934,29634,157,75533,615,269
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040100100
Equipment 12-XXX-XXX-73X21,06636,861161,959
Facilities Acquisition and Construction Services 12-000-4XX-XXX500,031952,606356,098
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931001,030,000
TOTAL CAPITAL EXPENDITURES 521,097989,5671,548,157
OPERATING BUDGET GRAND TOTAL 32,455,39335,147,32235,163,426
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX32,77429,94929,949
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX21,73224,67324,673
Nonpublic Auxiliary Services 20-XXX-XXX-XXX15,31212,0957,965
Nonpublic Handicapped Services 20-XXX-XXX-XXX004,130
Nonpublic Nursing Services 20-XXX-XXX-XXX29,33629,33629,336
Nonpublic Technology Initiative 20-XXX-XXX-XXX15,20015,20015,200
Other Special Projects 20-XXX-XXX-XXX30,07900
Total State Projects 111,65981,30481,304
Federal Projects:
Title II 20-XXX-XXX-XXX0015,159
Title IV 20-XXX-XXX-XXX002,827
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX323,0772,827344,642
Other Special Projects 20-XXX-XXX-XXX20,548419,3803,547
Total Federal Projects 343,625422,207366,175
TOTAL GRANTS AND ENTITLEMENTS 488,058533,460477,428
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,224,2382,287,4252,316,576
TOTAL REPAYMENT OF DEBT 2,224,2382,287,4252,316,576
Total Expenditures 35,167,68937,968,20737,957,430
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 35,167,68937,968,20737,957,430

 

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 Budget841,424822,406757,700691,214
  Repayment of Debt347,33216,6822,9140
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve829,2581,037,5331,037,6337,733
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve1,010,993871,139474,5450
      Tuition Reserve300,000400,000400,0000
      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 Cost12,94614,04214,44814,76514,430
Total Classroom Instruction7,6228,0988,3498,4528,370
Classroom-Salaries and Benefits7,1297,6197,7757,8667,776
Classroom-General Supplies and Textbooks374306361374347
Classroom-Purchased Services and Other119173213212247
Total Support Services1,6141,7611,8031,8451,814
Support Services-Salaries and Benefits1,5311,6781,6951,7271,710
Total Administrative Costs1,6151,7861,7011,7441,601
Administration-Salaries and Benefits1,1381,1951,2471,2631,269
Legal Costs0019419777
Total Operations and Maintenance of Plant1,4511,6581,8091,9091,903
Operations & Maintenance of Plant-Salary & Ben.464488642677713
Total Food Services Costs617000
Total Extracurricular Costs591678728758715
Total Equipment Costs301001878
Employee Benefits as a % of Salaries21.621.824.324.125.5

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.

 

Unusual Revenues and Appropriations
SourceAmountDescription
Sale of Buses200,000 
Total Unusual Revenues200,000 

 

Shared Services
  • Members of COOP bid with Somerset County transportation jointures with
  • constituent districts. Shared efforts with municipal buildings & grounds
  • dept. Member of Morris Union Jointure Commission for shared
  • transportation and purchasing. Work with Somerset County Ed. Svc.
  • Commission for transportation and nonpublic aid administration. Utilize
  • SAIF (School Alliance Insr. Fund) for property and casualty and workers
  • compensation insurance. Utilize ACES energy cooperative bidding for
  • natural gas and electric.

 

Estimated Tax Rate Information
LONG HILL TWP
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,357,623 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)1,292,099,025 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.4920 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,922,344 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)1,292,099,025 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.5357 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,357,623 (G)
Estimated Equalized Valuation (as of 10/01/2009)1,827,057,180 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.3480 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,922,344 (J)
Estimated Equalized Valuation (as of 10/01/2009)1,827,057,180 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.3789 (L)
spacing
WARREN TWP
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy14,475,553 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)3,870,044,665 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.3740 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy15,761,355 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)3,870,044,665 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.4073 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy14,475,553 (G)
Estimated Equalized Valuation (as of 10/01/2009)4,533,324,843 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.3193 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy15,761,355 (J)
Estimated Equalized Valuation (as of 10/01/2009)4,533,324,843 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.3477 (L)
spacing
WATCHUNG BORO
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,214,015 (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)x1000.3299 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy5,677,154 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)1,580,694,587 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.3592 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,214,015 (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)x1000.2904 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy5,677,154 (J)
Estimated Equalized Valuation (as of 10/01/2009)1,795,197,504 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.3162 (L)

 

Administrative Salaries
Employee Name: Dr. Frances Stromsland 
Job TitleSuperintendent 
Base Annual Salary188,482 
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 Contract06/30/2013 
  Contracted Number of Annual Work Days251 
  Contracted Number of Annual Vacation Days 23 
  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 DaysBereavement Days 
Benefits: 
Allowances8,816 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount94,685 
  Description of: 
   Buyback of Sick Days at the End of ContractUpon retirement 66.5 days 
   Buyback of Vacation Days at the End of ContractUpon end of contrat 58.25 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: Dr. Paul Ward 
Job TitleCoordinator/Dir./Mgr./Supvr. HR Director 
Base Annual Salary103,500 
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 Days251 
  Contracted Number of Annual Vacation Days 20 
  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 DaysBereavement Days 
Benefits: 
Allowances1,231 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  Description of: 
   Buyback of Sick Days at the End of ContractCapped at $15,000 
   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: Roland Juliano 
Job TitleCoordinator/Dir./Mgr./Supvr. Director of Operations 
Base Annual Salary95,000 
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 Days251 
  Contracted Number of Annual Vacation Days 20 
  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 DaysBereavement Days 
Benefits: 
Allowances1,104 
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: Russ Teller 
Job TitleCoordinator/Dir./Mgr./Supvr. Supervisor of Maintenance 
Base Annual Salary79,687 
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 Days251 
  Contracted Number of Annual Vacation Days 20 
  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 DaysBereavement 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: Timothy Stys 
Job TitleBusiness Administrator 
Base Annual Salary170,860 
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 Days251 
  Contracted Number of Annual Vacation Days 23 
  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 DaysBereavement Days 
Benefits: 
Allowances3,786 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  Description of: 
   Buyback of Sick Days at the End of ContractCapped at $15,000 
   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