2014-15 user friendly budget

2014-15 User Friendly Budget Summary of 18 Generated on April 16, 2014

SOMERSET Advertised Enrollments GREEN BROOK TWP

ENROLLMENT CATEGORIES

October15,

2012Actual

October15,

2013Actual

October15, 2014

Estimated

Pupils On Roll Regular Full-Time 815 820 836

Pupils On Roll - Special Full-Time 112 105 115

Subtotal - Pupils On Roll 927 925 951

Private School Placements 3 11 0

Pupils Sent to Contracted Preschool Prog 0 0 2

Pupils Sent to Other Districts-Reg Prog 379 379 380

Pupils Sent to Other Dists-Spec Ed Prog 51 37 45


SOMERSET Advertised Revenues GREEN BROOK TWP

Budget Category Account2012-13

Actual2013-14Revised

2014-15Anticipated

Operating Budget:

Revenues from Local Sources:

Local Tax Levy 10-1210 19,800,018 19,998,018 19,971,118

Total Tuition 10-1300 104,033 72,999 114,482

Transportation Fees From Other LEAS 10-1420-1440 0 91,000 97,546

Rents And Royalties 10-1910 92,774 0 0

Unrestricted Miscellaneous Revenues 10-1XXX 126,106 65,093 157,705

Subtotal - Revenues From Local Sources 20,122,931 20,227,110 20,340,851

Revenues from State Sources:

Categorical Transportation Aid 10-3121 115,619 115,490 115,490

Extraordinary Aid 10-3131 206,240 200,000 205,399

Categorical Special Education Aid 10-3132 750,399 749,654 749,654

Categorical Security Aid 10-3177 45,155 46,028 46,028

Other State Aids 10-3XXX 17,052 1 26,961

Subtotal - Revenues From State Sources 1,134,465 1,111,173 1,143,532

Revenues from Federal Sources:

Medicaid Reimbursement 10-4200 5,875 0 3,137

Subtotal - Revenues From Federal Sources 5,875 0 3,137

Budgeted Fund Balance - Operating Budget 10-303 0 982,263 650,976

Transfers From Other Funds 10-5200 371 0 100,000

Adjustment For Prior Year Encumbrances 0 380,942 0

Actual Revenues (Over)/Under Expenditures -785,345 0 0

Total Operating Budget 20,478,297 22,701,488 22,238,496

Grants and Entitlements:

Other Revenue From Local Sources 20-1xxx 4,257 0 0

Total Revenues From Local Sources 20-1XXX 4,257 0 0


SOMERSET Advertised Revenues GREEN BROOK TWP



2014-15Anticipated

Revenues from Federal Sources:

Title I 20-4411-4416 19,070 19,070 30,138

Title II 20-4451-4455 9,632 10,770 10,000

Title III 20-4491-4494 13,053 8,924 5,482

I.D.E.A. Part B (Handicapped) 20-4420-4429 239,713 245,272 221,252

Other 20-4XXX 75,000 0 0

Total Revenues From Federal Sources 356,468 284,036 266,872

Total Grants And Entitlements 360,725 284,036 266,872

Repayment of Debt:

Revenues from Local Sources:

Local Tax Levy 40-1210 1,397,637 1,436,006 1,480,854

Total Revenues From Local Sources 1,397,637 1,436,006 1,480,854

Revenues from State Sources:

Debt Service Aid Type II 40-3160 60,869 61,288 0

Budgeted Fund Balance 40-303 0 0 21,121

Total Local Repayment Of Debt 1,458,506 1,497,294 1,501,975

Actual Revenues (Over)/Under Expenditures 39,119 0 0

Total Repayment Of Debt 1,497,625 1,497,294 1,501,975

Total Revenues/Sources 22,336,647 24,482,818 24,007,343

Total Revenues/Sources Net of Transfers 22,336,647 24,482,818 24,007,343


SOMERSET Advertised Appropriations GREEN BROOK TWP



2014-15Anticipated

General Current Expense:

Instruction:

Regular Programs - Instruction 11-1XX-100-XXX 4,087,070 3,893,644 4,052,387

Special Education - Instruction 11-2XX-100-XXX 1,180,305 1,311,553 1,434,554

Basic Skills/Remedial - Instruction 11-230-100-XXX 146,350 149,215 146,007

Bilingual Education - Instruction 11-240-100-XXX 29,237 30,180 31,326

School-Spon. Co/Extra Curr. Actvts. - Inst 11-401-100-XXX 30 25,350 77,178

School-Sponsored Athletics - Instruction 11-402-100-XXX 50,716 183,580 193,126

Other Instructional Programs - Instruction 11-4XX-100-XXX 109,601 0 0

Community Services Programs/Operations 11-800-330-XXX 0 1,000 0

Support Services:

Undistributed Expenditures - Instruction (Tuition) 11-000-100-XXX 6,785,188 7,981,924 7,497,660

Undist. Expend.-Attendance And Social Work 11-000-211-XXX 45,987 47,384 48,320

Undist. Expenditures - Health Services 11-000-213-XXX 347,830 263,061 268,447

Undist. Expend.-Speech, OT, PT And Related Svcs 11-000-216-XXX 93,874 181,251 218,298

Undist. Expenditures - Guidance 11-000-218-XXX 117,587 121,168 124,317

Undist. Expenditures - Child Study Teams 11-000-219-XXX 260,827 269,049 280,404

Undist. Expend.-Improv. Of Inst. Serv. 11-000-221-XXX 528,338 421,408 421,135

Undist. Expend.-Edu. Media Serv./Library 11-000-222-XXX 186,572 208,270 235,219

Undist. Expend.-Instr. Staff Training Serv. 11-000-223-XXX 68,587 67,205 155,500

Undist. Expend.-Support Serv.-Gen. Admin. 11-000-230-XXX 428,435 466,329 425,789

Undist. Expend.-Support Serv.-School Admin. 11-000-240-XXX 432,096 456,482 467,944

Undist. Expend. - Central Services 11-000-251-XXX 292,013 312,058 312,080

Undist. Expend. - Admin. Info Technology 11-000-252-XXX 168,119 294,044 167,170

Undist. Expend.-Oper. And Maint. Of Plant Serv. 11-000-26X-XXX 1,084,099 1,480,571 1,235,069

Undist. Expend.-Student Transportation Serv. 11-000-270-XXX 1,187,090 1,088,574 1,066,072

Personal Services - Employee Benefits 11-XXX-XXX-2XX 2,556,929 3,134,199 3,157,985

Total Undistributed Expenditures 14,583,571 16,792,977 16,081,409

Total General Current Expense 20,186,880 22,387,499 22,015,987


SOMERSET Advertised Appropriations GREEN BROOK TWP



2014-15Anticipated

Capital Expenditures:

Equipment 12-XXX-XXX-730 134,176 120,752 60,000

Facilities Acquisition And Const. Serv. 12-000-400-XXX 157,241 193,237 162,509

Total Capital Outlay 291,417 313,989 222,509

General Fund Grand Total 20,478,297 22,701,488 22,238,496

Special Grants and Entitlements:

Local Projects 20-XXX-XXX-XXX 4,257 0 0

Federal Projects:

Title I 20-XXX-XXX-XXX 19,070 19,070 30,138

Title II 20-XXX-XXX-XXX 9,632 10,770 10,000

Title III 20-XXX-XXX-XXX 13,053 8,924 5,482

I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 239,713 245,272 221,252

Other 20-XXX-XXX-XXX 75,000 0 0

Total Federal Projects 20-XXX-XXX-XXX 356,468 284,036 266,872

Total Special Revenue Funds 360,725 284,036 266,872

Repayment of Debt:

Total Regular Debt Service 40-701-510-XXX 1,497,625 1,497,294 1,501,975

Total Debt Service Funds 1,497,625 1,497,294 1,501,975

Total Expenditures/Appropriations 22,336,647 24,482,818 24,007,343

Total Expenditures Net of Transfers 22,336,647 24,482,818 24,007,343


SOMERSET Advertised Recapitulation of Balances GREEN BROOK TWP

Budget Category

AuditedBalance

6-30-2012

AuditedBalance

6-30-2013

EstimatedBalance

6-30-2014

EstimatedBalance

6-30-2015

Unrestricted:

--General Operating Budget 650,643 447,400 447,400 446,411

--Repayment of Debt 60,240 21,121 21,121 0

Restricted for Specific Purposes- General Operating Budget:

--Capital Reserve 539,231 1,039,922 1,039,922 1,039,922

--Adult Education Programs 0 0 0 0

--Maintenance Reserve 0 0 0 0

--Legal Reserve 1,296,257 1,632,250 649,987 0

--Tuition Reserve 0 0 0 0

--Current Expense Emergency Reserve 0 0 0 0

Repayment of Debt:

--Restricted for Repayment of Debt 0 0 0 0


SOMERSET Advertised Per Pupil Cost Calculations GREEN BROOK TWP

Per Pupil Cost Calculations

2011-12ActualCosts

2012-13ActualCosts

2013-14OriginalBudget

2013-14RevisedBudget

2014-15ProposedBudget

Total Budgetary Comparative Per Pupil Cost $12,139 $13,043 $13,360 $14,384 $14,133

Total Classroom Instruction $8,107 $8,628 $7,616 $7,773 $7,871

Classroom-Salaries and Benefits $7,819 $8,228 $7,333 $7,465 $7,479

Classroom-General Supplies and Textbooks $247 $371 $226 $248 $354

Classroom-Purchased Services $41 $29 $57 $60 $38

Total Support Services $1,452 $1,763 $2,016 $2,147 $2,304

Support Services-Salaries and Benefits $1,001 $1,111 $1,499 $1,685 $1,806

Total Administrative Costs $1,357 $1,399 $1,804 $2,079 $1,824

Administration Salaries and Benefits $1,077 $1,064 $1,445 $1,681 $1,536

Total Operations and Maintenance of Plant $1,129 $1,159 $1,448 $1,777 $1,467

Operations and Maintenance-Salaries and Benefits $465 $466 $633 $673 $656

Board Contribution to Food Services $0 $0 $0 $0 $0

Total Extracurricular Costs $54 $54 $181 $297 $373

Total Equipment Costs $17 $143 $26 $131 $63

Legal Costs $31 $11 $26 $27 $21

Employee Benefits as a percentage of salaries* 29.98% 30.30% 35.80% 35.40% 34.41%

*Does not include pension and social security paid by the State on-behalf of the district.**Federal and State funds in the blended resource school-based budgets.

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the Taxpayers' Guide to Education Spending(formerly the Comparative Spending Guide) and can be found on the Department of Education's Internet website: http://www.state.nj.us/education/guide/. This publication is alsoavailable in the board office and public libraries. The same calculations were performed using the 2013-14 revised appropriations and the 2014-15 budgeted appropriationspresented in this advertised budget. Total Budgetary 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 costcalculations presented is a component of the total comparative per pupil cost, although all components are not shown.


SOMERSET Shared Services GREEN BROOK TWP

Shared Service CategoryType Shared Service Category Description

AmountSpent

(Optional)

Transportation Services,including Fuel

The School District partners with the township to receive access to the lowest cost for gasoline and diesel fuel. 0.00

Purchasing The school district participates in the Alliance for Competitive Energy Services (ACES) to procure natural gas and electric at thelowest possible cost.

0.00

Purchasing The district partners with a multitude of purchasing cooperatives, including but not limited to Ed Data, Middlesex RegionalEducational Services Commission (MRESC) and Morris County Cooperative.

0.00

Municipal/Public Works Supervisor of Buildings & Grounds (School District ) is also the Supervisor of Public Works (Municipality). 0.00


SOMERSET Estimated Tax Rate Information GREEN BROOK TWP

A. Estimated 14-15 School Tax Rate

WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS

(A) General Fund School Levy 19,984,568

(B) Estimated Net Taxable Valuation (as of 10/01/13) 1,305,337,986

(C) Estimated 14-15 General Fund School Tax Rate=(A)/(B)x100 1.5310

WITH REPAYMENT OF DEBT AND ADJUSTMENTS

(D) Total School Levy 21,442,998

(E) Estimated Net Taxable Valuation (as of 10/01/13) 1,305,337,986

(F) Estimated 14-15 Total School Tax Rate=(D)/(E)x100 1.6427

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B. Estimated 14-15 Equalized School Tax Rate

WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS

(G) General Fund School Levy 19,984,568

(H) Estimated Equalized Valuation (as of 10/01/13) 1,376,457,313

(I) Estimated 14-15 Equalized General Fund School Tax Rate=(G)/(H)x100 1.4519

WITH REPAYMENT OF DEBT AND ADJUSTMENTS

(J) Total School Levy 21,442,998

(K) Estimated Equalized Valuation (as of 10/01/13) 1,376,457,313

(L) Estimated 14-15 Equalized Total School Tax Rate=(J)/(K)x100 1.5578

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SOMERSET Employee Contract List for District GREEN BROOK TWP

NAME=Armand Lamberti

CATEGORY MEASURE

Job Title Principal

Job Title II

Base Annual Salary Amount $131,468

Full-Time Equivalent (FTE) 1.0

Shared with Another District? N

Shared County

Shared District

Job Title Other District

Member of Collective Bargaining Unit (CBU)? N

Beginning Date of Contract 07/01/13

End Date of Contract 06/30/14

Contracted Number of Annual Work Days 260

Contracted Number of Annual Vacation Days 23

Contracted Number of Annual Sick Days 12

Contracted Number of Annual Personal Days 3

Contracted Number of Annual Consulting Days 0

Number of Other Contracted Non-Working Days 9

Description of Other Contracted Non-Working Days Emergency, Death, Family

Total Allowances Amount 2700

Total Bonuses Amount 0

Total Stipends Amount 0

District Contributions Above Teacher Contract for Insurance (Health, Dental, Life, Other) 6410

District Contributions Above Teacher Contract for Retirement Plans 0

Total Contractual Post-Employment Benefit Amount 0

Contractual Post-Employment Benefit Description of Payout of Sick days If retirement occurs from Green Brook

Contractual Post-Employment Benefit Description of Payout of Vacation days Upon Retirement, Resignation, or Death

Contractual Post-Employment Benefit Description of Payout of Personal days If retirement occurs from Green Brook

Contractual Post-Employment Benefit Description of Other Benefits 1





NAME=Armand Lamberti

CATEGORY MEASURE

Total Other/In-Kind Remuneration Amount 4500

Description of Other/In-Kind Remuneration Annual Option to Buyback Sick Time in Cash

Description of Other/In-Kind Remuneration Annual Option to Buyback Vacation Time in Cash

Description of Other/In-Kind Remuneration Annual Option to Buyback Personal Time in Cash

Description of Other/In-Kind Remuneration Annual Option to Other Remuneration 1



Additional Comment 1



NAME=Dr. Richard Labbe

CATEGORY MEASURE

Job Title Superintendent

Job Title II




Shared County

Shared District













NAME=Dr. Richard Labbe

CATEGORY MEASURE

Description of Other Contracted Non-Working Days Emergency , Death. Famiy









Contractual Post-Employment Benefit Description of Payout of Personal days Not cumulative














NAME=Gregory Brennan

CATEGORY MEASURE

Job Title Business Administrator

Job Title II






CATEGORY MEASURE


Shared County

Shared District































CATEGORY MEASURE







NAME=Linda Pollard

CATEGORY MEASURE

Job Title Principal

Job Title II




Shared County

Shared District

















NAME=Linda Pollard

CATEGORY MEASURE




















NAME=Sandra Stanton

CATEGORY MEASURE

Job Title Coordinator/Director/Manager/Supervisor

Job Title II Instruction




Shared County

Shared District




NAME=Sandra Stanton

CATEGORY MEASURE

































NAME=Sandra Stanton

CATEGORY MEASURE



NAME=Timothy Charleston

CATEGORY MEASURE

Job Title Coordinator/Director/Manager/Supervisor

Job Title II Instruction




Shared County

Shared District





















NAME=Timothy Charleston

CATEGORY MEASURE
















2014-15 user friendly budget

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