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User Friendly Budgets
2012-13

SOMERSET - WATCHUNG BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time632611625
spacing
Pupils on Roll - Special Full-Time748383
Private School Placements323
spacing
Pupils Sent to Other Dists-Spec Ed Prog833
Pupils Received31510

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 525,634 640,458
Revenues from Local Sources:
Local Tax Levy 10-1210 9,791,813 9,791,813 9,938,532
Other Local Governmental Units - Unrestricted 10-12XX 40,095 0 0
Tuition 10-1300 25,503 125,503 100,000
Interest Earned on Capital Reserve Funds 10-1XXX 354 1,000 1,000
Other Restricted Miscellaneous Revenues 10-1XXX 8,838 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 59,255 5,000 5,000
SUBTOTAL  9,925,858 9,923,316 10,044,532
Revenues from State Sources:
Extraordinary Aid 10-3131 102,931 0 0
Other State Aids 10-3XXX 6,438 0 0
Categorical Special Education Aid 10-3132 106,031 218,124 352,964
Categorical Security Aid 10-3177 0 0 10,218
Categorical Transportation Aid 10-3121 0 0 47,475
SUBTOTAL  215,400 218,124 410,657
Revenues from Federal Sources:
SUBTOTAL  0 22,757 0
Adjustment for Prior Year Encumbrances  0 332,548 0
Actual Revenues (Over)/Under Expenditures  -300,673 0 0
TOTAL OPERATING BUDGET  9,840,585 11,022,379 11,095,647
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 43,583 0 0
Revenues from Federal Sources:
Title II 20-4451-4455 19,615 0 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 217,999 80,438 80,438
Other 20-4XXX 0 15,000 15,000
TOTAL REVENUES FROM FEDERAL SOURCES  237,614 95,438 95,438
TOTAL GRANTS AND ENTITLEMENTS  281,197 95,438 95,438
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 1,653,751 1,770,400 1,817,200
TOTAL REVENUES FROM LOCAL SOURCES  1,653,751 1,770,400 1,817,200
TOTAL LOCAL REPAYMENT OF DEBT  1,653,751 1,770,400 1,817,200
Actual Revenues (Over)/Under Expenditures  50,649 0 0
TOTAL REPAYMENT OF DEBT  1,704,400 1,770,400 1,817,200
TOTAL REVENUES/SOURCES  11,826,182 12,888,217 13,008,285
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  11,826,182 12,888,217 13,008,285

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX3,209,4363,334,5683,461,690
Special Education 11-2XX-100-XXX434,330484,859509,500
Basic Skills/Remedial 11-230-100-XXX168,171189,850190,350
Bilingual Education 11-240-100-XXX17,23217,64117,702
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX47,42628,77828,778
School Sponsored Athletics 11-402-100-XXX31,70128,02527,000
Community Services Programs/Operations 11-800-330-XXX5,0004,0004,000
Support Services:
Tuition 11-000-100-XXX414,674415,729465,875
Health Services 11-000-213-XXX120,113127,790133,510
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217361,034472,123385,587
Guidance 11-000-218-XXX153,747155,765176,886
Child Study Teams 11-000-219-XXX179,065245,855248,233
Improvement of Instructional Services 11-000-221-XXX40,61652,83246,126
Educational Media Services - School Library 11-000-222-XXX142,184151,948152,406
Instructional Staff Training Services 11-000-223-XXX5,68511,21341,913
General Administration 11-000-230-XXX315,145441,596364,857
School Administration 11-000-240-XXX316,589347,394335,169
Central Svcs & Admin Info Technology 11-000-25X-XXX210,672244,237232,457
Operation and Maintenance of Plant Services 11-000-26X-XXX996,0711,299,7701,186,802
Student Transportation Services 11-000-270-XXX530,465634,778582,929
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,083,3632,274,5652,400,739
Total Support Services Expenditures 5,869,4236,875,5956,753,489
TOTAL GENERAL CURRENT EXPENSE 9,782,71910,963,31610,992,509
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60401,0001,000
Equipment 12-XXX-XXX-73X024,41155,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX57,86633,65247,138
TOTAL CAPITAL EXPENDITURES 57,86659,063103,138
OPERATING BUDGET GRAND TOTAL 9,840,58511,022,37911,095,647
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX43,58300
Federal Projects:
Title II 20-XXX-XXX-XXX19,61500
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX217,99980,43880,438
Other Special Projects 20-XXX-XXX-XXX015,00015,000
Total Federal Projects 237,61495,43895,438
TOTAL GRANTS AND ENTITLEMENTS 281,19795,43895,438
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,704,4001,770,4001,817,200
TOTAL REPAYMENT OF DEBT 1,704,4001,770,4001,817,200
Total Expenditures 11,826,18212,888,21713,008,285
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 11,826,18212,888,21713,008,285

 

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 Budget330,746359,369362,094250,000
  Repayment of Debt50,649000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve707,879908,233909,233910,233
      Adult Education Programs0000
      Maintenance Reserve100,000100,000100,000100,000
      Legal Reserve1,089,3531,053,998528,3640
      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 Cost12,69412,44713,33214,28414,045
Total Classroom Instruction7,1317,1927,4217,7717,995
Classroom-Salaries and Benefits6,7306,7677,0447,2817,540
Classroom-General Supplies and Textbooks314353286374363
Classroom-Purchased Services and Other88729211691
Total Support Services2,2671,8672,1742,3102,210
Support Services-Salaries and Benefits2,0381,7111,9102,0551,934
Total Administrative Costs1,5841,5461,6601,8861,716
Administration-Salaries and Benefits1,3471,3531,3951,4671,438
Legal Costs01072716
Total Operations and Maintenance of Plant1,5181,6441,9212,1461,961
Operations & Maintenance of Plant-Salary & Ben.8469069911,0111,028
Board Contribution to Food Services00000
Total Extracurricular Costs153147101105102
Total Equipment Costs57003578
Employee Benefits as a % of Salaries31.236.23837.138.4

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
  • Transportation - triple tier regular education bus routes with WHRHS
  • Transportation - special education routes shared with Warren BOE
  • Transportation - special education routes coordinated through MUJC
  • Transportation - special education routes corrdinated through Sussex Ed
  • Services Commission
  • Transportation - for advance courses provided by Greenbrook BOE
  • Gas & Electric - shared services through NJSBA ACES consortium
  • Telephone serv - provided through X-Tel telephone consortium (ACT)
  • Vehicle Maint - provided through MUJC
  • Student Progm - advance courses provided by WHRHS
  • Special Ed Pl - shared services with Greenbrook BOE
  • Insurance - shared services through Diploma Joint Insurance Fund
  • Snow Removal - shared with Borough of Watchung
  • Field Maint - shared with Borough of Watchung
  • Rec Facilities - shared with Borough of Watchung
  • CPR Training - shared with Borough of Watchung
  • Equip Purchase - shared with Borough of Watchung
  • Tree removal - shared with Borough of Watchung
  • Gasoline/Fuel - purchased through Borough of Watchung
  • Cooperative purchasing through Hunterton County Ed Services Commission,
  • Middlesex County Ed Services Commission and Somerset County Cooperative
  • Pricing
  • Free furniture and office supplies obtained through the Business and
  • Ed Alliance

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy9,865,173 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)1,587,347,137 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1000.6215 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy11,697,373 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)1,587,347,137 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1000.7369 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy9,865,173 (G)
Estimated Equalized Valuation (as of 10/01/2011)1,727,876,758 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.5709 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy11,697,373 (J)
Estimated Equalized Valuation (as of 10/01/2011)1,727,876,758 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.6770 (L)

 

Administrative Salaries
Employee Name: Claudio Argemi 
Job TitleInformation Technology 
Base Annual Salary83,743 
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 Days244 
  Contracted Number of Annual Vacation Days 15 
  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 Days 
Benefits: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount2,842 
  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 Salary130,403 
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 Days244 
  Contracted Number of Annual Vacation Days 23 
  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
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances990 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount15,103 
  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 TitlePrincipal Director of Special Services 
Base Annual Salary137,903 
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 Days244 
  Contracted Number of Annual Vacation Days 23 
  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
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances1,175 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount11,420 
  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 Salary164,230 
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 Days 15 
  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: 
Allowances2,575 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other652 
  Retirement Plans5,000 
Contractual Post-Employment Benefits Amount12,634 
  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 Salary145,420 
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 Days244 
  Contracted Number of Annual Vacation Days 23 
  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
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances1,035 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount26,046 
  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