And it could get even worse. If voters reject property tax hikes..."

N.J. school layoffs, program cuts boost attention on April 20 votes By Star-Ledger Staff April 06, 2010, 5:15AM Robert Sciarrino/The Star-Ledger Matt Shapiro, right, President of the New Jersey Tenants Organization and other speakers wait to address the Senate Budget Committee during public hearings held at Bergen Community College regarding Gov. Chris Christie's budget cuts. With New Jersey school districts planning layoffs and sweeping cuts to services, school budget elections are the talk of most towns as the April 20 vote nears. Gov. Chris Christie believes the cuts are necessary to help clean up the state’s historic budget mess. He’s called on districts to engage in "a fight worth having" by re-negotiating teacher contracts, which call for raises of more than 4 percent. But even if districts and teachers agree to pay freezes or other givebacks, the cuts will be painful. Some sports teams and other extracurricular activities are on the chopping block. Class sizes will most likely increase. And it could get even worse. If voters reject property tax hikes, with many districts proposing an increase around 4 percent, municipalities could take a red pen to more budget items. Look Up Your School District's Cut County* DISTRICT NAME* Created with Caspio Gov. Chris Christie's proposed 2010-2011 state education aid cuts Source: New Jersey Department of Education. What does the school budget pay for? The budget is the spending plan for the school district. Everything that goes to running a school district is in the budget such as educational programs, teacher salaries, extracurricular activities, administrative costs, classroom supplies and equipment, maintenance and buildings and grounds. How is the budget assembled? In most districts, principals and supervisors submit requests, based on the previous year’s expenditures, state and local education goals and program needs, to the central administrative office. The business office reviews the proposed expenditures and weighs them against projected revenues. The proposed budget is approved by the local school board for submission to the county superintendent, who reviews it for education adequacy and cost efficiency. The budget then goes back to the local school board for public hearings after which further adjustments can be made before going before the public to be approved. What flexibility does the school board really have when making the budget? An estimated 75 percent of the budget covers pre-determined and fixed costs, such as salaries, insurance, utilities, maintenance and facility plans. Mandated requirements are hard to list since some mandates can be met in different ways. Previous coverage: • Complete coverage of the 2010 New Jersey State Budget • State teachers union is big obstacle to Gov. Chris Christie's plans for school cuts • N.J. Gov. Chris Christie defends school cuts, gears up to fight teachers union • Q&A: How Gov. Chris Christie's proposal on wage freezes for teachers would work • Gov. Chris Christie gets chilly reception at Montclair High School visit How does school sports work in the budget? Extracurricular activities, including sports, are considered an element of adequate education. Districts may reduce sports. However, in the past the county superintendents have told districts that they cannot eliminate extracurricular activities entirely. Some districts have reduced spending on sports by shifting the costs to parents through activity fees. Are all after school programs automatically on the chopping block to save money? Extracurricular activities are not automatically targeted for cuts but a recent survey shows two-thirds of the school districts are eyeing them for reductions this year. If layoffs and program cuts are announced in the proposed budget can that change after the budgets is voted on? Yes. If state revenue increases, districts may use that money to restore staff and programs. Also, if teachers’ unions agree to renegotiate their contracts, the money saved can be used to restore programs. What are special referendum questions? In addition to the budget, additional questions may be posed to voters. Ballots in some districts might include two other types of questions. Second ballot questions seek spending for specific projects or staffing positions beyond the school district’s proposed budget. They give voters the opportunity to approve spending that exceeds the cap, but which the community might find important. These questions have been used to fund teaching positions, expand to full-day kindergarten, pay for aides, or expand extracurricular and enrichment programs, repair facilities. These questions have to be approved by 60 percent of the voters. Bond referenda are used to approve major construction projects. They require approval by a simple majority vote. Where does the money come to fund the school budget? On average, 58 to 60 percent of the budget is funded through local property taxes and another 38 to 40 percent comes from state aid. The remainder -- a very small portion -- comes from federal funding. How much will my taxes increase this year? Generally, the school portion of a local property tax levy is not permitted to exceed 4 percent, although the law allows exceptions for specific reasons, such as loss of state aid or increases in health insurance premiums. The commissioner of education, however, has said the county superintendents will discourage school districts from using these exceptions. When do I vote on the budget? The annual school election is April 20. What happens if the budget fails? If voters reject the budget, the proposal is sent to the town council review. The council may make cuts or leave the budget intact. If a school board does not agree with a town’s cuts to the defeated budget, it can apply to the state education commissioner for restoration of the funds. The commissioner’s decision is based on whether the cuts would prevent the school district from providing a thorough and efficient education or if it would undermine the district’s financial stability. If voters reject a second ballot question, there is no appeal.