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User Friendly Budgets
2012-13

SOMERSET - BERNARDS TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time4,9724,9704,930
Pupils on Roll Regular Shared-Time9108
spacing
Pupils on Roll - Special Full-Time660669656
Pupils on Roll - Special Shared-Time386
Private School Placements333346
spacing
Pupils Sent to Other Districts-Reg Prog100
Pupils Sent to Other Dists-Spec Ed Prog666
Pupils Received162223

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 3,059,078 3,928,526
Transfers from Other Funds 10-5200 82 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 72,910,723 74,368,937 75,856,316
Tuition 10-1300 1,020,789 816,111 1,068,086
Transportation Fees from Individuals 10-1410 229,278 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 500 0 0
Other Restricted Miscellaneous Revenues 10-1XXX 0 275,000 230,000
Unrestricted Miscellaneous Revenues 10-1XXX 195,679 148,441 280,034
SUBTOTAL  74,356,969 75,608,489 77,434,436
Revenues from State Sources:
Extraordinary Aid 10-3131 1,963,835 1,700,000 1,700,000
Other State Aids 10-3XXX 35,168 0 0
Categorical Special Education Aid 10-3132 847,891 2,402,733 2,621,603
Categorical Security Aid 10-3177 0 0 85,173
Categorical Transportation Aid 10-3121 0 0 350,690
SUBTOTAL  2,846,894 4,102,733 4,757,466
Revenues from Federal Sources:
SUBTOTAL  0 161,678 0
Adjustment for Prior Year Encumbrances  0 2,357,990 0
Actual Revenues (Over)/Under Expenditures  -2,213,511 0 0
TOTAL OPERATING BUDGET  74,990,434 85,289,968 86,120,428
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 187,715 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 238,290 0 0
TOTAL REVENUES FROM STATE SOURCES  238,290 0 0
Revenues from Federal Sources:
Title II 20-4451-4455 65,582 0 0
Title III 20-4491-4494 15,032 0 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 997,806 0 0
Other 20-4XXX 0 1,050,000 1,050,000
TOTAL REVENUES FROM FEDERAL SOURCES  1,078,420 1,050,000 1,050,000
TOTAL GRANTS AND ENTITLEMENTS  1,504,425 1,050,000 1,050,000
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 5,591,242 5,766,182 5,761,929
TOTAL REVENUES FROM LOCAL SOURCES  5,591,242 5,766,182 5,761,929
Revenues from State Sources:
Debt Service Aid Type II 40-3160 317,074 342,440 333,799
TOTAL LOCAL REPAYMENT OF DEBT  5,908,316 6,108,622 6,095,728
Actual Revenues (Over)/Under Expenditures  -1 0 0
TOTAL REPAYMENT OF DEBT  5,908,315 6,108,622 6,095,728
TOTAL REVENUES/SOURCES  82,403,174 92,448,590 93,266,156
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  82,403,174 92,448,590 93,266,156

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX23,828,50525,594,99925,841,131
Special Education 11-2XX-100-XXX8,489,6068,825,0759,487,712
Basic Skills/Remedial 11-230-100-XXX521,650513,058546,897
Bilingual Education 11-240-100-XXX152,470159,775164,015
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX322,906327,903318,850
School Sponsored Athletics 11-402-100-XXX967,2811,024,4451,160,170
Before/After School Programs 11-421-XXX-XXX00574,091
Other Supplemental/At-Risk Programs 11-424-XXX-XXX542,979524,1770
Support Services:
Tuition 11-000-100-XXX3,109,7363,436,9463,642,290
Health Services 11-000-213-XXX629,120647,813659,815
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2171,610,7111,622,7651,658,974
Guidance 11-000-218-XXX1,961,7032,186,9552,159,390
Child Study Teams 11-000-219-XXX1,791,1651,934,3811,928,713
Improvement of Instructional Services 11-000-221-XXX704,708789,968795,055
Educational Media Services - School Library 11-000-222-XXX830,616892,618934,812
Instructional Staff Training Services 11-000-223-XXX975,1671,061,8471,182,462
General Administration 11-000-230-XXX832,971975,936878,027
School Administration 11-000-240-XXX3,137,4863,329,0283,448,300
Central Svcs & Admin Info Technology 11-000-25X-XXX1,103,8401,158,4891,218,288
Operation and Maintenance of Plant Services 11-000-26X-XXX7,089,6349,508,0738,942,719
Student Transportation Services 11-000-270-XXX4,784,5275,057,2945,312,893
Personal Services - Employee Benefits 11-XXX-XXX-2XX10,788,35312,761,66012,944,548
Total Support Services Expenditures 39,349,73745,363,77345,706,286
TOTAL GENERAL CURRENT EXPENSE 74,175,13482,333,20583,799,152
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X125,477250,672136,476
Facilities Acquisition and Construction Services 12-000-4XX-XXX689,8232,706,0912,184,800
TOTAL CAPITAL EXPENDITURES 815,3002,956,7632,321,276
OPERATING BUDGET GRAND TOTAL 74,990,43485,289,96886,120,428
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX187,71500
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX34,04700
Nonpublic Auxiliary Services 20-XXX-XXX-XXX34,77300
Nonpublic Handicapped Services 20-XXX-XXX-XXX129,12700
Nonpublic Nursing Services 20-XXX-XXX-XXX40,34300
Total State Projects 238,29000
Federal Projects:
Title II 20-XXX-XXX-XXX65,58200
Title III 20-XXX-XXX-XXX15,03200
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX997,80600
Other Special Projects 20-XXX-XXX-XXX01,050,0001,050,000
Total Federal Projects 1,078,4201,050,0001,050,000
TOTAL GRANTS AND ENTITLEMENTS 1,504,4251,050,0001,050,000
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX5,908,3156,108,6226,095,728
TOTAL REPAYMENT OF DEBT 5,908,3156,108,6226,095,728
Total Expenditures 82,403,17492,448,59093,266,156
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 82,403,17492,448,59093,266,156

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/10
Audited
Balance
6/30/11
Estimated
Balance
6/30/12
Estimated
Balance
6/30/13
Unassigned:
  General Operating Budget3,708,8984,215,7973,780,3341,499,809
  Repayment of Debt0100
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve61,74662,24662,24662,246
      Adult Education Programs0000
      Maintenance Reserve01,000,0001,000,0001,000,000
      Legal Reserve3,155,4102,271,6161,648,0010
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2009-10
Actual
2010-11
Actual
2011-12
Original
Budget
2011-12
Revised
Budget
2012-13
Proposed
Budget
Total Budgetary Comparative Per Pupil Cost12,12311,72112,64613,07313,382
Total Classroom Instruction7,6507,2727,6347,8828,170
Classroom-Salaries and Benefits7,3116,9787,1817,3667,700
Classroom-General Supplies and Textbooks305253402464418
Classroom-Purchased Services and Other3342515252
Total Support Services1,8751,8332,0012,0172,068
Support Services-Salaries and Benefits1,7471,7101,8601,8661,905
Total Administrative Costs1,0671,0801,1371,1881,217
Administration-Salaries and Benefits9299521,0011,0321,070
Legal Costs018182318
Total Operations and Maintenance of Plant1,2611,2671,5901,6981,615
Operations & Maintenance of Plant-Salary & Ben.6668676978
Board Contribution to Food Services00000
Total Extracurricular Costs270270283288311
Total Equipment Costs2622194424
Employee Benefits as a % of Salaries26.723.827.727.226.7

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2012 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 2011-12 revised appropriations and 2012-13 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 has a shared service agreement with Bernards Township. The
  • district allows the township to use the school facilities and the town
  • provides plowing services. The town also provides fuel for vehicles,
  • site and engineering work, project management, and the use of some
  • township equipment and athletic fields.
  • The district also takes advantage of shared busing and other services
  • through ESCs.

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy75,112,627 (A)
Estimated Net Taxable Valuation (as of 03/02/2012)6,310,798,093 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1001.1902 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy80,876,682 (D)
Estimated Net Taxable Valuation (as of 03/02/2012)6,310,798,093 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1001.2816 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy75,112,627 (G)
Estimated Equalized Valuation (as of 10/01/2011)6,871,176,576 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1001.0932 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy80,876,682 (J)
Estimated Equalized Valuation (as of 10/01/2011)6,871,176,576 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1001.1770 (L)

 

Administrative Salaries
Employee Name: Brian Nielsen 
Job TitleInformation Technology 
Base Annual Salary87,195 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 15 
  Contracted Number of Annual Sick Days 15 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days 12 
  Description of Other Contracted Non-working DaysSchool Holidays 
Benefits: 
Allowances600 
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 CommentsNot in contract. 
Employee Name: James Rollo 
Job TitleInformation Technology 
Base Annual Salary118,018 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 15 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days 17 
  Description of Other Contracted Non-working DaysSchool Holidays 
Benefits: 
Allowances1,400 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount6,247 
  Description of: 
   Buyback of Sick Days at the End of Contract$49/day to a maximum of $9800 
   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 
Base Annual Salary156,825 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days 15 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days 22 
  Description of Other Contracted Non-working DaysSchool Holidays 
Benefits: 
Allowances2,870 
Bonuses4,250 
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other3,357 
  Retirement Plans
Contractual Post-Employment Benefits Amount44,257 
  Description of: 
   Buyback of Sick Days at the End of Contract$50/day to a maximum of $11,000 
   Buyback of Vacation Days at the End of Contract1/240or1/260 of salary as appropriate 
   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 Salary181,473 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days 15 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days 22 
  Description of Other Contracted Non-working DaysSchool Holidays 
Benefits: 
Allowances1,200 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other361 
  Retirement Plans
Contractual Post-Employment Benefits Amount70,803 
  Description of: 
   Buyback of Sick Days at the End of Contract$65/day or a maximum of $15,000 
   Buyback of Vacation Days at the End of Contract1/240or1/260 of salary as appropriate 
   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 Salary217,300 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days 15 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days 22 
  Description of Other Contracted Non-working DaysSchool Holidays 
Benefits: 
Allowances1,800 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other361 
  Retirement Plans
Contractual Post-Employment Benefits Amount82,716 
  Description of: 
   Buyback of Sick Days at the End of Contract$50/day to a maximum of $15,000 
   Buyback of Vacation Days at the End of Contract1/240or1/260 of salary as appropriate 
   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