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User Friendly Budgets
2012-13

UNION - BERKELEY HEIGHTS TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time2,5762,5452,536
Pupils on Roll Regular Shared-Time10810
spacing
Pupils on Roll - Special Full-Time229233251
Pupils on Roll - Special Shared-Time888
Private School Placements131312
spacing
Pupils Sent to Other Dists-Spec Ed Prog7914
Pupils Received264280282

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 0 1,655,196
Revenues from Local Sources:
Local Tax Levy 10-1210 35,775,842 36,132,822 35,479,061
Tuition 10-1300 4,369,523 4,531,382 4,308,935
Interest Earned on Capital Reserve Funds 10-1XXX 1,704 1,750 1,820
Unrestricted Miscellaneous Revenues 10-1XXX 266,652 425,238 409,119
SUBTOTAL  40,413,721 41,091,192 40,198,935
Revenues from State Sources:
Extraordinary Aid 10-3131 148,674 0 0
Other State Aids 10-3XXX 30 0 0
Categorical Special Education Aid 10-3132 0 426,204 974,153
Categorical Security Aid 10-3177 0 0 34,714
Categorical Transportation Aid 10-3121 0 0 114,303
SUBTOTAL  148,704 426,204 1,123,170
Revenues from Federal Sources:
SUBTOTAL  0 66,500 0
Adjustment for Prior Year Encumbrances  0 390,336 0
Actual Revenues (Over)/Under Expenditures  -943,646 0 0
TOTAL OPERATING BUDGET  39,618,779 41,974,232 42,977,301
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 5,132 21,341 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 744 831 0
TOTAL REVENUES FROM STATE SOURCES  744 831 0
Revenues from Federal Sources:
Title II 20-4451-4455 53,065 36,443 30,977
Title III 20-4491-4494 4,471 4,797 4,077
I.D.E.A. Part B (Handicapped) 20-4420-4429 501,368 506,887 430,854
Other 20-4XXX 177,725 45,738 0
TOTAL REVENUES FROM FEDERAL SOURCES  736,629 593,865 465,908
TOTAL GRANTS AND ENTITLEMENTS  742,505 616,037 465,908
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 56,425 0
Revenues from Local Sources:
Local Tax Levy 40-1210 1,677,496 1,627,285 1,699,596
Miscellaneous 40-1XXX 69,000 0 0
TOTAL REVENUES FROM LOCAL SOURCES  1,746,496 1,627,285 1,699,596
Revenues from State Sources:
Debt Service Aid Type II 40-3160 612,267 615,885 618,812
TOTAL LOCAL REPAYMENT OF DEBT  2,358,763 2,299,595 2,318,408
TOTAL REPAYMENT OF DEBT  2,358,763 2,299,595 2,318,408
TOTAL REVENUES/SOURCES  42,720,047 44,889,864 45,761,617
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  42,720,047 44,889,864 45,761,617

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX14,874,23514,873,27815,023,339
Special Education 11-2XX-100-XXX2,939,0923,290,2893,383,785
Basic Skills/Remedial 11-230-100-XXX154,681185,369186,782
Bilingual Education 11-240-100-XXX62,564114,097119,837
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX225,059240,088230,265
School Sponsored Athletics 11-402-100-XXX837,566967,900990,983
Community Services Programs/Operations 11-800-330-XXX7,8007,8007,956
Support Services:
Tuition 11-000-100-XXX1,077,1251,339,9921,733,529
Attendance and Social Work Services 11-000-211-XXX44,75546,85047,787
Health Services 11-000-213-XXX547,582408,141438,428
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217367,182374,952462,380
Guidance 11-000-218-XXX899,844950,624962,320
Child Study Teams 11-000-219-XXX1,098,7741,143,1621,167,316
Improvement of Instructional Services 11-000-221-XXX814,355736,739855,067
Educational Media Services - School Library 11-000-222-XXX562,953338,913354,020
Instructional Staff Training Services 11-000-223-XXX42,44555,67484,942
General Administration 11-000-230-XXX888,8911,059,780953,992
School Administration 11-000-240-XXX1,642,1571,824,4731,676,506
Central Svcs & Admin Info Technology 11-000-25X-XXX572,833674,728620,846
Operation and Maintenance of Plant Services 11-000-26X-XXX3,107,3603,234,8353,050,580
Student Transportation Services 11-000-270-XXX1,374,9411,441,6381,484,517
Personal Services - Employee Benefits 11-XXX-XXX-2XX6,816,8008,134,5807,764,279
Total Support Services Expenditures 19,857,99721,765,08121,656,509
TOTAL GENERAL CURRENT EXPENSE 38,958,99441,443,90241,599,456
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604300,000200,000375,000
Interest Earned on Capital Reserve 10-6041,7041,7501,820
Equipment 12-XXX-XXX-73X109,59385,606183,373
Facilities Acquisition and Construction Services 12-000-4XX-XXX156,093150,300748,152
TOTAL CAPITAL EXPENDITURES 567,390437,6561,308,345
Summer School:
Instruction 13-422-100-XXX81,90360,50055,000
Total Summer School 81,90360,50055,000
TOTAL SPECIAL SCHOOLS 81,90360,50055,000
Transfer of Funds to Charter Schools 10-000-100-56X10,49232,17414,500
OPERATING BUDGET GRAND TOTAL 39,618,77941,974,23242,977,301
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX5,13221,3410
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX2733420
Nonpublic Nursing Services 20-XXX-XXX-XXX4714890
Total State Projects 7448310
Federal Projects:
Title II 20-XXX-XXX-XXX53,06536,44330,977
Title III 20-XXX-XXX-XXX4,4714,7974,077
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX501,368506,887430,854
Other Special Projects 20-XXX-XXX-XXX177,72545,7380
Total Federal Projects 736,629593,865465,908
TOTAL GRANTS AND ENTITLEMENTS 742,505616,037465,908
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,358,7632,299,5952,318,408
TOTAL REPAYMENT OF DEBT 2,358,7632,299,5952,318,408
Total Expenditures 42,720,04744,889,86445,761,617
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 42,720,04744,889,86445,761,617

 

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 Budget885,300935,016786,342786,342
  Repayment of Debt56,42556,42500
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve425,496638,200839,9501,216,770
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve1,035,2531,655,1961,655,1960
      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 Cost13,46813,01313,26213,87713,732
Total Classroom Instruction8,2047,9788,1378,5178,493
Classroom-Salaries and Benefits7,8547,7057,8788,2308,197
Classroom-General Supplies and Textbooks252169162210212
Classroom-Purchased Services and Other98104967784
Total Support Services1,9341,9331,8611,8671,974
Support Services-Salaries and Benefits1,8311,8511,7701,7931,867
Total Administrative Costs1,3851,3371,4151,5731,429
Administration-Salaries and Benefits1,1501,1461,2001,2881,212
Legal Costs045344239
Total Operations and Maintenance of Plant1,4111,2821,3311,3621,278
Operations & Maintenance of Plant-Salary & Ben.903867836873852
Board Contribution to Food Services00000
Total Extracurricular Costs502453485525527
Total Equipment Costs273913166
Employee Benefits as a % of Salaries25.225.231.829.828.1

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 is working with other local districts to rpovide profession-
  • al development opportunitites for staff members.
  • The district has joined several purchasing co-ops to tak e advantage of
  • joint purchasing contracts.
  • The district participates in a workers' comp pool with other schools.
  • The district participates in ACT, a cooperative purchasing group for
  • phone service and ACES, a cooperative purchasing group for gas and
  • electricity.
  • Transportation for special ed students is coordinated with UCESC and MUJC
  • and shared with other districts.
  • The district, the township and a local citizen organization work together
  • to provide transportation for local recreation programs.
  • The district and local library have coordinated subscriptions of educa-
  • tional databases and electronic resources.
  • The district purchases fuel for amintenance vehicles and buses for the
  • township.
  • The district and the township coordinate the purchase of salt for winter
  • road conditions.
  • The district and the recreation department and the local sports organizat
  • ion are working together to make improvements to the athletic fields at
  • the schools.

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy35,805,942 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)1,781,063,618 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1002.0104 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy37,469,383 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)1,781,063,618 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1002.1038 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy35,805,942 (G)
Estimated Equalized Valuation (as of 10/01/2011)3,269,433,716 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1001.0952 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy37,469,383 (J)
Estimated Equalized Valuation (as of 10/01/2011)3,269,433,716 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1001.1461 (L)

 

Administrative Salaries
Employee Name: Anthony Amiano 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary94,257 
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 13 
  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 Amount42,899 
  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 
Employee Name: Brant Benson 
Job TitleAccountant 
Base Annual Salary101,721 
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 13 
  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 Amount34,542 
  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 
Employee Name: Donna Felezzola 
Job TitleBusiness Administrator 
Base Annual Salary149,040 
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 13 
  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 Amount35,063 
  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 
Employee Name: Judith Rattner 
Job TitleSuperintendent 
Base Annual Salary199,351 
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 13 
  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: 
Allowances4,500 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other500 
  Retirement Plans10,645 
Contractual Post-Employment Benefits Amount68,972 
  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 Remuneration3,902 
  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: Mike Skara 
Job TitleInformation Technology 
Base Annual Salary118,671 
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 13 
  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 Amount23,785 
  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 
Employee Name: Patricia Qualshie 
Job TitleAssistant Superintendent 
Base Annual Salary154,975 
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 13 
  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 Amount33,101 
  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 
Employee Name: Thomas Long 
Job TitleExecutive Assistant 
Base Annual Salary98,784 
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 13 
  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 Amount29,348 
  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