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User Friendly Budgets
2012-13

SOMERSET - GREEN BROOK TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time872857857
spacing
Pupils on Roll - Special Full-Time114106163
Private School Placements510
spacing
Pupils Sent to Other Districts-Reg Prog350352451
Pupils Sent to Other Dists-Spec Ed Prog53570
Pupils Received411

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 0 352,814
Transfers from Other Funds 10-5200 410,679 300,000 0
Revenues from Local Sources:
Local Tax Levy 10-1210 19,031,160 19,411,783 19,800,018
Tuition 10-1300 49,095 60,372 60,372
Transportation Fees from Other LEAs 10-1420-1440 93,962 55,871 100,000
Interest Earned on Capital Reserve Funds 10-1XXX 1,770 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 40,531 90,000 75,000
SUBTOTAL  19,216,518 19,618,026 20,035,390
Revenues from State Sources:
Extraordinary Aid 10-3131 185,458 0 185,458
Other State Aids 10-3XXX 20,010 0 0
Categorical Special Education Aid 10-3132 341,872 758,715 750,399
Categorical Security Aid 10-3177 0 0 45,155
Categorical Transportation Aid 10-3121 0 0 115,619
SUBTOTAL  547,340 758,715 1,096,631
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 0 3,834
SUBTOTAL  0 36,786 3,834
Adjustment for Prior Year Encumbrances  0 188,227 0
Actual Revenues (Over)/Under Expenditures  456,617 0 0
TOTAL OPERATING BUDGET  20,631,154 20,901,754 21,488,669
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 15,103 14,979 0
Revenues from Federal Sources:
Title I 20-4411-4416 13,078 12,748 14,480
Title II 20-4451-4455 12,628 11,382 340
Title III 20-4491-4494 0 4,175 4,175
Title IV 20-4471-4474 0 305 0
Title VI 20-4417-4418 0 0 11,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 282,668 497,032 317,192
TOTAL REVENUES FROM FEDERAL SOURCES  308,374 525,642 347,187
TOTAL GRANTS AND ENTITLEMENTS  323,477 540,621 347,187
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 39,118 39,119
Revenues from Local Sources:
Local Tax Levy 40-1210 1,537,459 1,817,275 1,397,637
TOTAL REVENUES FROM LOCAL SOURCES  1,537,459 1,817,275 1,397,637
Revenues from State Sources:
Debt Service Aid Type II 40-3160 63,250 63,949 60,869
TOTAL LOCAL REPAYMENT OF DEBT  1,600,709 1,920,342 1,497,625
Actual Revenues (Over)/Under Expenditures  -39,118 0 0
TOTAL REPAYMENT OF DEBT  1,561,591 1,920,342 1,497,625
TOTAL REVENUES/SOURCES  22,516,222 23,362,717 23,333,481
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  22,516,222 23,362,717 23,333,481

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX4,154,0124,144,1794,233,671
Special Education 11-2XX-100-XXX998,4781,315,1781,303,858
Basic Skills/Remedial 11-230-100-XXX19,62188,050137,896
Bilingual Education 11-240-100-XXX30,80531,94832,187
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX87425,02227,200
School Sponsored Athletics 11-402-100-XXX35,10855,25861,392
Other Instructional Programs 11-4XX-100-XXX49,39098,56796,760
Community Services Programs/Operations 11-800-330-XXX01,0001,000
Support Services:
Tuition 11-000-100-XXX7,127,3496,753,7756,803,981
Attendance and Social Work Services 11-000-211-XXX42,36843,01446,088
Health Services 11-000-213-XXX228,963256,588249,656
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217170,506156,361181,671
Guidance 11-000-218-XXX80,26585,932118,882
Child Study Teams 11-000-219-XXX223,463303,332273,300
Improvement of Instructional Services 11-000-221-XXX220,083322,942408,820
Educational Media Services - School Library 11-000-222-XXX224,105239,656240,362
Instructional Staff Training Services 11-000-223-XXX31,80755,37981,345
General Administration 11-000-230-XXX451,220469,656487,300
School Administration 11-000-240-XXX522,105561,514571,063
Central Svcs & Admin Info Technology 11-000-25X-XXX357,832378,946430,914
Operation and Maintenance of Plant Services 11-000-26X-XXX1,145,1831,496,4921,324,665
Student Transportation Services 11-000-270-XXX1,103,1281,197,2371,170,581
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,956,9052,650,4142,822,563
Total Support Services Expenditures 14,885,28214,971,23815,211,191
TOTAL GENERAL CURRENT EXPENSE 20,173,57020,730,44021,105,155
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X76,74710,000221,005
Facilities Acquisition and Construction Services 12-000-4XX-XXX71,041161,314162,509
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931309,79600
TOTAL CAPITAL EXPENDITURES 457,584171,314383,514
OPERATING BUDGET GRAND TOTAL 20,631,15420,901,75421,488,669
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX15,10314,9790
Federal Projects:
Title I 20-XXX-XXX-XXX13,07812,74814,480
Title II 20-XXX-XXX-XXX12,62811,382340
Title III 20-XXX-XXX-XXX04,1754,175
Title IV 20-XXX-XXX-XXX03050
Title VI 20-XXX-XXX-XXX0011,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX282,668497,032317,192
Total Federal Projects 308,374525,642347,187
TOTAL GRANTS AND ENTITLEMENTS 323,477540,621347,187
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,561,5911,881,2241,497,625
Increase in Debt Service Reserve 40-608039,1180
TOTAL REPAYMENT OF DEBT 1,561,5911,920,3421,497,625
Total Expenditures 22,516,22223,362,71723,333,481
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 22,516,22223,362,71723,333,481

 

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 Budget285,852453,091453,091414,271
  Repayment of Debt39,11978,23739,1190
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve596,109288,083288,083288,083
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve430,185313,994313,9940
      Tuition Reserve116,000000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0039,11839,118

 

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 Cost12,80912,05612,55113,25412,861
Total Classroom Instruction8,5538,2628,2738,6098,409
Classroom-Salaries and Benefits8,1677,9477,5138,1947,952
Classroom-General Supplies and Textbooks361269336352402
Classroom-Purchased Services and Other25464236255
Total Support Services1,4501,2351,3361,5191,569
Support Services-Salaries and Benefits9939329581,0361,031
Total Administrative Costs1,2961,3261,3021,4481,448
Administration-Salaries and Benefits9971,0568321,0581,106
Legal Costs035315739
Total Operations and Maintenance of Plant1,3981,1581,5121,5541,299
Operations & Maintenance of Plant-Salary & Ben.57145771449487
Board Contribution to Food Services00000
Total Extracurricular Costs7336818387
Total Equipment Costs6978010217
Employee Benefits as a % of Salaries32.936.238.230.531.7

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 Green Brook Board of Education has a shared service for purchase of
  • gas and diesel with the Township of Warren.
  • The Green Brook Board of Education is involved with Cooperatives for
  • Utilities, Supplies and Transportation.

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy19,605,900 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)1,421,065,946 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1001.3797 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy21,306,220 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)1,421,065,946 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1001.4993 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy19,605,900 (G)
Estimated Equalized Valuation (as of 10/01/2011)1,495,024,893 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1001.3114 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy21,306,220 (J)
Estimated Equalized Valuation (as of 10/01/2011)1,495,024,893 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1001.4251 (L)

 

Administrative Salaries
Employee Name: Armand Lamberti 
Job TitlePrincipal 
Base Annual Salary121,074 
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 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 DaysEmergency, Death & Family Ill 
Benefits: 
Allowances10,665 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other600 
  Retirement Plans
Contractual Post-Employment Benefits Amount13,400 
  Description of: 
   Buyback of Sick Days at the End of ContractUpon retirement, then same as GBEA 
   Buyback of Vacation Days at the End of ContractUnused days at termination max 10 days 
   Buyback of Personal Days at the End of ContractNot applicable 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration4,650 
  Description of: 
   Annual Option to Buy Back Sick Time in CashNot applicable 
   Annual Option to Buy Back Vacation Time in CashMax of 10 days per year @ 1/260 of sal 
   Annual Option to Buy Back Personal Time in CashNot applicable 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Donna Cook 
Job TitleVice Principal 
Base Annual Salary120,490 
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 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 DaysEmergency, Death & Family Ill 
Benefits: 
Allowances10,665 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other600 
  Retirement Plans
Contractual Post-Employment Benefits Amount13,380 
  Description of: 
   Buyback of Sick Days at the End of ContractUpon retirement, then same as GBEA 
   Buyback of Vacation Days at the End of ContractUnused days at termination max 10 days 
   Buyback of Personal Days at the End of ContractNot applicable 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration4,630 
  Description of: 
   Annual Option to Buy Back Sick Time in CashNot applicable 
   Annual Option to Buy Back Vacation Time in CashMax of 10 days per year @ 1/260 of sal 
   Annual Option to Buy Back Personal Time in CashNot applicable 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Dr. Richard Labbe 
Job TitleSuperintendent Director of Special Education 
Base Annual Salary145,000 
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 Contract06/30/2014 
  Contracted Number of Annual Work Days260 
  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 DaysEmergency, Death & Family Ill 
Benefits: 
Allowances2,000 
Bonuses13,630 
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount17,785 
  Description of: 
   Buyback of Sick Days at the End of ContractIf retirement occurs from Green Brook 
   Buyback of Vacation Days at the End of ContractUpon retirement, resignation or death. 
   Buyback of Personal Days at the End of ContractNot a cumulative benefit 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in CashNot applicable 
   Annual Option to Buy Back Vacation Time in CashNot applicable 
   Annual Option to Buy Back Personal Time in CashNot applicable 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Linda Pollard 
Job TitlePrincipal 
Base Annual Salary135,391 
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 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 DaysEmergency, Death & Family Ill 
Benefits: 
Allowances10,665 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other600 
  Retirement Plans
Contractual Post-Employment Benefits Amount13,950 
  Description of: 
   Buyback of Sick Days at the End of ContractUpon retirement, then same as GBEA 
   Buyback of Vacation Days at the End of ContractUnused days at termination max 10 days 
   Buyback of Personal Days at the End of ContractNot applicable 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration5,200 
  Description of: 
   Annual Option to Buy Back Sick Time in CashNot applicable 
   Annual Option to Buy Back Vacation Time in CashMax of 10 days per year @ 1/260 of sal 
   Annual Option to Buy Back Personal Time in CashNot applicable 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Michael Colling 
Job TitleBusiness Administrator 
Base Annual Salary91,662 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract09/01/2011 
  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 10 
  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 DaysEmergency, Death & family Ill 
Benefits: 
Allowances3,000 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount19,230 
  Description of: 
   Buyback of Sick Days at the End of ContractUpon retirement $50 per day $15000 max 
   Buyback of Vacation Days at the End of ContractUnused days at termination max 10 days 
   Buyback of Personal Days at the End of ContractNot applicable 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in CashNot applicable 
   Annual Option to Buy Back Vacation Time in CashNot applicable 
   Annual Option to Buy Back Personal Time in CashNot applicable 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Robert Winston 
Job TitleInformation Technology 
Base Annual Salary104,607 
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 18 
  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 DaysEmergency, Death & Family Ill 
Benefits: 
Allowances10,665 
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 ContractNot applicable 
   Buyback of Vacation Days at the End of ContractNot applicable 
   Buyback of Personal Days at the End of ContractNot applicable 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration2,412 
  Description of: 
   Annual Option to Buy Back Sick Time in CashNot applicable 
   Annual Option to Buy Back Vacation Time in CashNot applicable 
   Annual Option to Buy Back Personal Time in CashNot applicable 
   All Other In-Kind or Other Remuneration 
Additional Comments