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User Friendly Budgets
2012-13

SOMERSET - WATCHUNG HILLS REGIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time1,7401,7491,861
Pupils on Roll Regular Shared-Time141314
spacing
Pupils on Roll - Special Full-Time315309314
Pupils on Roll - Special Shared-Time488
Private School Placements191624
spacing
Pupils Sent to Other Districts-Reg Prog123
Pupils Sent to Other Dists-Spec Ed Prog566
Pupils Received407405434
Pupils in State Facilities200

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 600,000 630,168
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 0 400,000 620,000
Withdrawal from Maint. Reserve 10-310 0 100,000 0
Withdrawal from Tuition Reserve-for Tuition adj. 10-311 0 0 400,000
Withdrawal from Tuition Reserve-Excess over adj. 10-311 0 100,000 0
Revenues from Local Sources:
Local Tax Levy 10-1210 26,047,191 26,568,135 27,099,498
Tuition 10-1300 6,717,923 6,358,182 6,412,940
Interest Earned on Capital Reserve Funds 10-1XXX 1,646 100 100
Unrestricted Miscellaneous Revenues 10-1XXX 269,110 131,875 111,895
SUBTOTAL  33,035,870 33,058,292 33,624,433
Revenues from State Sources:
Extraordinary Aid 10-3131 87,457 77,593 0
Other State Aids 10-3XXX 55,767 0 0
Categorical Special Education Aid 10-3132 0 691,214 641,990
Categorical Security Aid 10-3177 0 0 79,771
Categorical Transportation Aid 10-3121 0 0 180,632
SUBTOTAL  143,224 768,807 902,393
Revenues from Federal Sources:
SUBTOTAL  0 54,286 0
Adjustment for Prior Year Encumbrances  0 368,080 0
Actual Revenues (Over)/Under Expenditures  365,107 0 0
TOTAL OPERATING BUDGET  33,544,201 35,449,465 36,176,994
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 32,158 15,160 15,000
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 85,916 80,255 80,255
TOTAL REVENUES FROM STATE SOURCES  85,916 80,255 80,255
Revenues from Federal Sources:
Title II 20-4451-4455 15,278 17,084 17,084
I.D.E.A. Part B (Handicapped) 20-4420-4429 449,675 365,949 365,949
Other 20-4XXX 0 24,581 0
TOTAL REVENUES FROM FEDERAL SOURCES  464,953 407,614 383,033
TOTAL GRANTS AND ENTITLEMENTS  583,027 503,029 478,288
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 12,662 361
Transfers from Other Funds 40-5200 360 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 2,313,662 2,325,313 2,245,729
TOTAL REVENUES FROM LOCAL SOURCES  2,313,662 2,325,313 2,245,729
TOTAL LOCAL REPAYMENT OF DEBT  2,314,022 2,337,975 2,246,090
Actual Revenues (Over)/Under Expenditures  2,553 0 0
TOTAL REPAYMENT OF DEBT  2,316,575 2,337,975 2,246,090
TOTAL REVENUES/SOURCES  36,443,803 38,290,469 38,901,372
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  36,443,803 38,290,469 38,901,372

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX11,442,70111,738,01311,918,027
Special Education 11-2XX-100-XXX2,003,0392,054,4852,055,545
Basic Skills/Remedial 11-230-100-XXX25,28025,58025,580
Bilingual Education 11-240-100-XXX45,62047,02047,020
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX236,853278,479277,280
School Sponsored Athletics 11-402-100-XXX897,114982,998993,251
Support Services:
Tuition 11-000-100-XXX1,129,9041,374,6791,603,189
Attendance and Social Work Services 11-000-211-XXX93,59095,69695,996
Health Services 11-000-213-XXX219,906225,186255,222
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21729011,10017,000
Guidance 11-000-218-XXX1,004,8751,025,3831,026,954
Child Study Teams 11-000-219-XXX711,990723,851724,761
Improvement of Instructional Services 11-000-221-XXX594,926589,699397,479
Educational Media Services - School Library 11-000-222-XXX202,029207,977219,709
Instructional Staff Training Services 11-000-223-XXX18,49965,61757,500
General Administration 11-000-230-XXX850,337889,003856,084
School Administration 11-000-240-XXX1,246,3821,300,7841,385,396
Central Svcs & Admin Info Technology 11-000-25X-XXX681,585713,782714,715
Operation and Maintenance of Plant Services 11-000-26X-XXX3,603,0523,931,7873,730,086
Student Transportation Services 11-000-270-XXX1,726,1201,866,5261,951,229
Personal Services - Employee Benefits 11-XXX-XXX-2XX5,148,5076,061,6046,235,073
Total Support Services Expenditures 17,231,99219,082,67419,270,393
TOTAL GENERAL CURRENT EXPENSE 31,882,59934,209,24934,587,096
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040100100
Equipment 12-XXX-XXX-73X265,683149,279306,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX365,919690,837663,798
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-9311,030,000400,000620,000
TOTAL CAPITAL EXPENDITURES 1,661,6021,240,2161,589,898
OPERATING BUDGET GRAND TOTAL 33,544,20135,449,46536,176,994
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX32,15815,16015,000
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX20,06524,67324,673
Nonpublic Auxiliary Services 20-XXX-XXX-XXX1,2774,1304,130
Nonpublic Handicapped Services 20-XXX-XXX-XXX30,77322,11622,116
Nonpublic Nursing Services 20-XXX-XXX-XXX23,77529,33629,336
Other Special Projects 20-XXX-XXX-XXX10,02600
Total State Projects 85,91680,25580,255
Federal Projects:
Title II 20-XXX-XXX-XXX15,27817,08417,084
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX449,675365,949365,949
Other Special Projects 20-XXX-XXX-XXX024,5810
Total Federal Projects 464,953407,614383,033
TOTAL GRANTS AND ENTITLEMENTS 583,027503,029478,288
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,316,5752,337,9752,246,090
TOTAL REPAYMENT OF DEBT 2,316,5752,337,9752,246,090
Total Expenditures 36,443,80338,290,46938,901,372
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 36,443,80338,290,46938,901,372

 

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 Budget775,118793,741893,741699,595
  Repayment of Debt15,57613,0233610
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1,545,3301,116,976916,249296,349
      Adult Education Programs0000
      Maintenance Reserve100,000100,00000
      Legal Reserve1,017,319978,796436,0220
      Tuition Reserve500,000500,000400,0000
      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 Cost14,00614,09814,50614,96014,188
Total Classroom Instruction8,1458,1658,3528,5598,240
Classroom-Salaries and Benefits7,6297,6797,7977,9457,559
Classroom-General Supplies and Textbooks331272320372445
Classroom-Purchased Services and Other185214234242235
Total Support Services1,7851,7291,7881,8261,651
Support Services-Salaries and Benefits1,6971,6621,6911,7221,552
Total Administrative Costs1,6331,6101,6711,7181,679
Administration-Salaries and Benefits1,2101,3211,3691,3951,392
Legal Costs0190373634
Total Operations and Maintenance of Plant1,7411,9121,9362,0811,876
Operations & Maintenance of Plant-Salary & Ben.675770756770708
Board Contribution to Food Services00000
Total Extracurricular Costs656658729746715
Total Equipment Costs181296372140
Employee Benefits as a % of Salaries24.526.230.530.531.6

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
  • Member 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 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,922,091 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)1,279,126,515 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1000.5412 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy7,511,954 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)1,279,126,515 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1000.5873 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,922,091 (G)
Estimated Equalized Valuation (as of 10/01/2011)1,707,911,654 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.4053 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy7,511,954 (J)
Estimated Equalized Valuation (as of 10/01/2011)1,707,911,654 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.4398 (L)
spacing
WARREN TWP
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy14,363,278 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)4,007,517,982 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1000.3584 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy15,586,659 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)4,007,517,982 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1000.3889 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy14,363,278 (G)
Estimated Equalized Valuation (as of 10/01/2011)4,253,383,945 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.3377 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy15,586,659 (J)
Estimated Equalized Valuation (as of 10/01/2011)4,253,383,945 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.3665 (L)
spacing
WATCHUNG BORO
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,548,448 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)1,596,834,186 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1000.3475 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,020,725 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)1,596,834,186 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1000.3770 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,548,448 (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)x1000.3211 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,020,725 (J)
Estimated Equalized Valuation (as of 10/01/2011)1,727,876,758 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.3484 (L)

 

Administrative Salaries
Employee Name: Dr. Frances Stromsland 
Job TitleSuperintendent 
Base Annual Salary198,019 
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: 
Allowances8,950 
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. 
Base Annual Salary105,570 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  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: 
Allowances400 
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 ContractNone - Resigned January, 2012 
   Buyback of Vacation Days at the End of ContractNone - Resigned January, 2012 
   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 CommentsResigned during 2011/2012 school year 
Employee Name: Mr. Brian Bayachek 
Job TitleInformation Technology 
Base Annual Salary78,000 
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 Contract06/30/2012 
  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 Amount11,450 
  Description of: 
   Buyback of Sick Days at the End of Contract$109 per day - capped at $5450 
   Buyback of Vacation Days at the End of Contract(20 days per year @ $300) $6000 
   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: Mr. Kris Byk 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary77,000 
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 Contract06/30/2012 
  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: 
Allowances500 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount11,370 
  Description of: 
   Buyback of Sick Days at the End of Contract$109 per day - capped at $5450 
   Buyback of Vacation Days at the End of Contract20 days per year @ $296 = $5920 
   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: Mr. Roland Juliano 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary96,900 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  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: 
Allowances1,750 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount12,910 
  Description of: 
   Buyback of Sick Days at the End of Contract$109 per day - capped at $5450 
   Buyback of Vacation Days at the End of Contract20 days per year @ $373 = $7460 
   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: Mr. 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 Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  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: 
Allowances4,550 
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 ContractNone - not entitled 
   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