User Friendly Budgets
N.J.S.A. 18A:22-8 requires officials in each school district to place a user-friendly summary of the proposed budget on the district’s website. The user-friendly budget must include all appropriation lines, the school tax rate, the equalized school tax rate, revenues by major category, the amount of available surplus, a description of unusual revenues or appropriations with a description of the circumstances of the revenues and appropriations, a list of shared services agreements in which the district is participating, and detailed information on the salaries and benefits of each district superintendent, assistant superintendent, school business administrator and school district employees whose annual base salaries exceed $75,000 and is not a member of a collective bargaining unit.