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User Friendly Budgets
2011-2012

SOMERSET - WATCHUNG HILLS REGIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time1,7541,7401,783
Pupils on Roll Regular Shared-Time181414
spacing
Pupils on Roll - Special Full-Time311315316
Pupils on Roll - Special Shared-Time444
Private School Placements161920
spacing
Pupils Sent to Other Districts-Reg Prog116
Pupils Sent to Other Dists-Spec Ed Prog654
Pupils Received408407405
Pupils in State Facilities022

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 541,031 600,000
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 0 1,030,000 400,000
Withdrawal from Tuition Reserve-for Tuition adj. 10-311 0 76,697 0
Withdrawal from Tuition Reserve-Excess over adj. 10-311 0 323,303 100,000
Revenues from Local Sources:
Local Tax Levy 10-1210 25,791,448 26,047,191 26,568,135
Tuition 10-1300 6,328,214 6,735,736 6,358,182
Interest Earned on Capital Reserve Funds 10-1XXX 0 100 100
Unrestricted Miscellaneous Revenues 10-1XXX 149,432 331,775 131,875
SUBTOTAL  32,269,094 33,114,802 33,058,292
Revenues from State Sources:
Extraordinary Aid 10-3131 77,593 77,593 77,593
Other State Aids 10-3XXX 407,604 0 0
Categorical Special Education Aid 10-3132 414,469 0 345,607
Categorical Security Aid 10-3177 86,830 0 0
Categorical Transportation Aid 10-3121 531,082 0 0
SUBTOTAL  1,517,578 77,593 423,200
Revenues from Federal Sources:
Education Jobs Fund 18-4522 0 0 52,637
SUBTOTAL  0 0 52,637
Adjustment for Prior Year Encumbrances  0 284,933 0
Actual Revenues (Over)/Under Expenditures  -504,992 0 0
TOTAL OPERATING BUDGET  33,281,680 35,448,359 34,634,129
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 19,007 16,903 16,903
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 78,077 66,104 66,104
TOTAL REVENUES FROM STATE SOURCES  78,077 66,104 66,104
Revenues from Federal Sources:
Title II 20-4451-4455 0 16,181 16,181
I.D.E.A. Part B (Handicapped) 20-4420-4429 565,840 360,796 360,000
Other 20-4XXX 21,533 153,298 0
TOTAL REVENUES FROM FEDERAL SOURCES  587,373 530,275 376,181
TOTAL GRANTS AND ENTITLEMENTS  684,457 613,282 459,188
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 2,914 12,662
Revenues from Local Sources:
Local Tax Levy 40-1210 2,273,657 2,313,662 2,325,313
Miscellaneous 40-1XXX 12,662 0 0
TOTAL REVENUES FROM LOCAL SOURCES  2,286,319 2,313,662 2,325,313
TOTAL LOCAL REPAYMENT OF DEBT  2,286,319 2,316,576 2,337,975
Actual Revenues (Over)/Under Expenditures  1,106 0 0
TOTAL REPAYMENT OF DEBT  2,287,425 2,316,576 2,337,975
TOTAL REVENUES/SOURCES  36,253,562 38,378,217 37,431,292
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  36,253,562 38,378,217 37,431,292

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX12,009,68711,844,85311,637,055
Special Education 11-2XX-100-XXX1,908,2842,089,5402,054,000
Basic Skills/Remedial 11-230-100-XXX24,79525,58025,580
Bilingual Education 11-240-100-XXX44,83547,02047,020
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX241,081278,730277,279
School Sponsored Athletics 11-402-100-XXX933,4901,001,887976,636
Support Services:
Tuition 11-000-100-XXX1,089,3571,298,2411,374,679
Attendance and Social Work Services 11-000-211-XXX89,17395,86795,696
Health Services 11-000-213-XXX213,196225,022225,022
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2177,5178,00011,100
Guidance 11-000-218-XXX1,047,4051,092,2581,024,943
Child Study Teams 11-000-219-XXX699,118721,681723,851
Improvement of Instructional Services 11-000-221-XXX752,899609,791589,699
Educational Media Services - School Library 11-000-222-XXX198,366212,540204,887
Instructional Staff Training Services 11-000-223-XXX46,25359,00062,000
General Administration 11-000-230-XXX1,107,972954,924860,603
School Administration 11-000-240-XXX1,160,9241,280,6411,300,784
Central Svcs & Admin Info Technology 11-000-25X-XXX687,116731,370711,012
Operation and Maintenance of Plant Services 11-000-26X-XXX3,386,9203,846,5093,707,931
Student Transportation Services 11-000-270-XXX1,846,2602,070,7071,866,273
Personal Services - Employee Benefits 11-XXX-XXX-2XX4,954,8395,299,5526,066,862
Total Support Services Expenditures 17,287,31518,506,10318,825,342
TOTAL GENERAL CURRENT EXPENSE 32,449,48733,793,71333,842,912
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040100100
Equipment 12-XXX-XXX-73X36,858210,978133,700
Facilities Acquisition and Construction Services 12-000-4XX-XXX795,335413,568257,417
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-93101,030,000400,000
TOTAL CAPITAL EXPENDITURES 832,1931,654,646791,217
OPERATING BUDGET GRAND TOTAL 33,281,68035,448,35934,634,129
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX19,00716,90316,903
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX24,67324,67324,673
Nonpublic Auxiliary Services 20-XXX-XXX-XXX07,9657,965
Nonpublic Handicapped Services 20-XXX-XXX-XXX24,1454,1304,130
Nonpublic Nursing Services 20-XXX-XXX-XXX29,25929,33629,336
Total State Projects 78,07766,10466,104
Federal Projects:
Title II 20-XXX-XXX-XXX016,18116,181
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX565,840360,796360,000
Other Special Projects 20-XXX-XXX-XXX21,533153,2980
Total Federal Projects 587,373530,275376,181
TOTAL GRANTS AND ENTITLEMENTS 684,457613,282459,188
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,287,4252,316,5762,337,975
TOTAL REPAYMENT OF DEBT 2,287,4252,316,5762,337,975
Total Expenditures 36,253,56238,378,21737,431,292
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 36,253,56238,378,21737,431,292

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/09
Audited
Balance
6/30/10
Estimated
Balance
6/30/11
Estimated
Balance
6/30/12
Unassigned:
  General Operating Budget822,406775,118760,495703,269
  Repayment of Debt16,68215,57612,6620
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve1,037,5331,545,330515,430115,530
      Adult Education Programs0000
      Maintenance Reserve0100,000100,000100,000
      Legal Reserve871,1391,017,319542,7740
      Tuition Reserve400,000500,000100,0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2008-09
Actual
2009-10
Actual
2010-11
Original
Budget
2010-11
Revised
Budget
2011-12
Proposed
Budget
Total Comparative Per Pupil Cost14,04214,00614,43014,72614,506
Total Classroom Instruction8,0988,1458,3708,4138,352
Classroom-Salaries and Benefits7,6197,6297,7767,8297,797
Classroom-General Supplies and Textbooks306331347336320
Classroom-Purchased Services and Other173185248247234
Total Support Services1,7611,7851,8141,8211,788
Support Services-Salaries and Benefits1,6781,6971,7101,7151,690
Total Administrative Costs1,7231,6331,6011,7031,671
Administration-Salaries and Benefits1,1951,2101,2691,3501,369
Legal Costs0190777836
Total Operations and Maintenance of Plant1,6581,7411,9032,0221,936
Operations & Maintenance of Plant-Salary & Ben.488675713764756
Total Food Services Costs170000
Total Extracurricular Costs678656715738729
Total Equipment Costs10187810263
Employee Benefits as a % of Salaries21.824.525.526.230.5

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2011 Taxpayers Guide to Education Spending (formerly Comparative Spending Guide) and can be found on the Department of Education's Internet address: http://www.state.nj.us/education under Finance. This publication is available in the board office and public libraries. The same calculations were performed using the 2010-11 revised appropriations and 2011-12 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
  • 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 purchsing. 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 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,667,204 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)1,292,281,441 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1000.5159 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy7,254,878 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)1,292,281,441 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1000.5614 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,667,204 (G)
Estimated Equalized Valuation (as of 10/01/2010)1,786,661,445 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.3732 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy7,254,878 (J)
Estimated Equalized Valuation (as of 10/01/2010)1,786,661,445 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.4061 (L)
spacing
WARREN TWP
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy14,351,630 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)3,948,857,498 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1000.3634 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy15,617,154 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)3,948,857,498 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1000.3955 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy14,351,630 (G)
Estimated Equalized Valuation (as of 10/01/2010)4,349,404,270 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.3300 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy15,617,154 (J)
Estimated Equalized Valuation (as of 10/01/2010)4,349,404,270 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.3591 (L)
spacing
WATCHUNG BORO
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,288,829 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)1,587,347,137 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1000.3332 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy5,755,119 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)1,587,347,137 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1000.3626 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,288,829 (G)
Estimated Equalized Valuation (as of 10/01/2010)1,752,435,600 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.3018 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy5,755,119 (J)
Estimated Equalized Valuation (as of 10/01/2010)1,752,435,600 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.3284 (L)

 

Administrative Salaries
Employee Name: Dr. Frances Stromsland 
Job TitleSuperintendent 
Base Annual Salary194,137 
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 Days 12 
  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 contract 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 Salary105,570 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days251 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 12 
  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 1.5% Sal. Contr. for Health Ben. 10/11 
Employee Name: Roland Juliano 
Job TitleCoordinator/Dir./Mgr./Supvr. Director of Operations 
Base Annual Salary96,900 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days251 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 12 
  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 1.5% Sal. Contr. for Health Ben. 10/11 
Employee Name: Russ Teller 
Job TitleCoordinator/Dir./Mgr./Supvr. Supervisor of Maintenance 
Base Annual Salary81,281 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days251 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 12 
  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 1.5% Sal. Contr. for Health Ben. 10/11 
Employee Name: Timothy Stys 
Job TitleBusiness Administrator 
Base Annual Salary173,423 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days251 
  Contracted Number of Annual Vacation Days 23 
  Contracted Number of Annual Sick Days 12 
  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 1.5% Sal. contr. for Health Ben. 10/11