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User Friendly Budgets
2010

SOMERSET - WARREN TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time1,8931,8961,891
spacing
Pupils on Roll - Special Full-Time312320322
Private School Placements15127
spacing
Pupils Sent to Other Dists-Spec Ed Prog7513
Pupils Received010

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 338,118 372,501
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 0 387,000 200,000
Revenues from Local Sources:
Local Tax Levy 10-1210 33,825,780 35,534,274 36,325,302
Tuition 10-1300 84,011 80,000 105,000
Transportation Fees from Individuals 10-1410 85,942 25,000 50,000
Transportation Fees from Other LEAs 10-1420-1440 0 0 15,100
Interest Earned on Capital Reserve Funds 10-1XXX 765 2,000 1,000
Other Restricted Miscellaneous Revenues 10-1XXX 126,299 50,000 25,000
Unrestricted Miscellaneous Revenues 10-1XXX 0 32,000 57,000
SUBTOTAL  34,122,797 35,723,274 36,578,402
Revenues from State Sources:
Extraordinary Aid 10-3131 411,828 210,000 210,000
Other State Aids 10-3XXX 28,466 0 0
Categorical Special Education Aid 10-3132 1,257,243 1,274,026 139,398
Categorical Security Aid 10-3177 102,869 169,183 0
Categorical Transportation Aid 10-3121 589,845 630,469 0
SUBTOTAL  2,390,251 2,283,678 349,398
Adjustment for Prior Year Encumbrances  0 194,162 0
Actual Revenues (Over)/Under Expenditures  -286,138 0 0
TOTAL OPERATING BUDGET  36,226,910 38,926,232 37,500,301
GRANTS AND ENTITLEMENTS
Tuition - Preschool 20-1310 0 20,000 0
Revenues from Local Sources 20-1XXX 96,229 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 1,237 0 0
TOTAL REVENUES FROM STATE SOURCES  1,237 0 0
Revenues from Federal Sources:
Title II 20-4451-4455 0 0 23,000
Title III 20-4491-4494 0 0 7,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 474,790 500,000 470,000
Other 20-4XXX 47,697 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  522,487 500,000 500,000
TOTAL GRANTS AND ENTITLEMENTS  619,953 520,000 500,000
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 2 2
Revenues from Local Sources:
Local Tax Levy 40-1210 1,229,123 656,558 684,394
Miscellaneous 40-1XXX 372,296 0 0
TOTAL REVENUES FROM LOCAL SOURCES  1,601,419 656,558 684,394
Revenues from State Sources:
Debt Service Aid Type II 40-3160 0 357,545 292,874
TOTAL LOCAL REPAYMENT OF DEBT  1,601,419 1,014,105 977,270
Actual Revenues (Over)/Under Expenditures  -7 0 0
TOTAL REPAYMENT OF DEBT  1,601,412 1,014,105 977,270
TOTAL REVENUES/SOURCES  38,448,275 40,460,337 38,977,571
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  38,448,275 40,460,337 38,977,571

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX11,892,65912,460,46711,842,744
Special Education 11-2XX-100-XXX3,524,1093,605,3003,786,306
Basic Skills/Remedial 11-230-100-XXX986,696965,3401,048,850
Bilingual Education 11-240-100-XXX178,458183,181213,651
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX79,30588,80087,900
School Sponsored Athletics 11-402-100-XXX31,11240,80040,700
Support Services:
Tuition 11-000-100-XXX874,008960,2531,098,663
Attendance and Social Work Services 11-000-211-XXX8051,0001,000
Health Services 11-000-213-XXX379,667385,592382,631
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217884,163934,910964,891
Guidance 11-000-218-XXX677,747665,328640,102
Child Study Teams 11-000-219-XXX933,784953,210968,748
Improvement of Instructional Services 11-000-221-XXX228,209318,387328,014
Educational Media Services - School Library 11-000-222-XXX1,029,9571,079,2191,120,801
Instructional Staff Training Services 11-000-223-XXX77,688102,614103,559
General Administration 11-000-230-XXX610,889593,192616,093
School Administration 11-000-240-XXX1,194,4271,275,4751,263,291
Central Svcs & Admin Info Technology 11-000-25X-XXX409,291426,642440,233
Operation and Maintenance of Plant Services 11-000-26X-XXX3,088,0123,440,7083,399,573
Student Transportation Services 11-000-270-XXX1,821,0981,908,5871,874,672
Personal Services - Employee Benefits 11-XXX-XXX-2XX6,098,8887,537,0246,901,132
Total Support Services Expenditures 18,308,63320,582,14120,103,403
TOTAL GENERAL CURRENT EXPENSE 35,000,97237,926,02937,123,554
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60402,0001,000
Equipment 12-XXX-XXX-73X515,619171,3260
Facilities Acquisition and Construction Services 12-000-4XX-XXX580,653304,96626,425
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-9310387,000200,000
TOTAL CAPITAL EXPENDITURES 1,096,272865,292227,425
Summer School:
Instruction 13-422-100-XXX119,138122,692144,687
Support Services 13-422-200-XXX10,52812,2194,635
Total Summer School 129,666134,911149,322
TOTAL SPECIAL SCHOOLS 129,666134,911149,322
OPERATING BUDGET GRAND TOTAL 36,226,91038,926,23237,500,301
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX96,22900
Preschool Education Aid:
Instruction 20-218-100-XXX020,0000
TOTAL PRESCHOOL EDUCATION AID 020,0000
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX25000
Nonpublic Nursing Services 20-XXX-XXX-XXX84900
Nonpublic Technology Initiative 20-XXX-XXX-XXX13800
Total State Projects 1,23720,0000
Federal Projects:
Title II 20-XXX-XXX-XXX0023,000
Title III 20-XXX-XXX-XXX007,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX474,790500,000470,000
Other Special Projects 20-XXX-XXX-XXX47,69700
Total Federal Projects 522,487500,000500,000
TOTAL GRANTS AND ENTITLEMENTS 619,953520,000500,000
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX01,014,105977,270
Additional State School Building Aid-Ch.177 40-702-510-XXX1,601,41200
Total Additional State School Building Aid 1,601,41200
TOTAL REPAYMENT OF DEBT 1,601,4121,014,105977,270
Total Expenditures 38,448,27540,460,33738,977,571
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 38,448,27540,460,33738,977,571

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/08
Audited
Balance
6/30/09
Estimated
Balance
6/30/10
Estimated
Balance
6/30/11
Unassigned:
  General Operating Budget835,130956,782771,782771,782
  Repayment of Debt14,20814,21520
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve987,2921,488,057833,543634,543
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve648,070710,619372,5010
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2007-08
Actual
2008-09
Actual
2009-10
Original
Budget
2009-10
Revised
Budget
2010-11
Proposed
Budget
Total Comparative Per Pupil Cost13,89314,57115,27815,76115,367
Total Classroom Instruction8,9759,3299,71210,0199,667
Classroom-Salaries and Benefits8,5668,9209,3409,6359,379
Classroom-General Supplies and Textbooks394389343354270
Classroom-Purchased Services and Other1621293017
Total Support Services2,1562,3242,4432,5202,515
Support Services-Salaries and Benefits1,9272,0432,1502,2182,198
Total Administrative Costs1,1521,2141,2551,2951,286
Administration-Salaries and Benefits9901,0331,0831,1171,101
Legal Costs00212121
Total Operations and Maintenance of Plant1,5011,5831,7291,7831,755
Operations & Maintenance of Plant-Salary & Ben.8469039629921,010
Total Food Services Costs00000
Total Extracurricular Costs5562727473
Total Equipment Costs26323439770
Employee Benefits as a % of Salaries24.626.230.930.928.3

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2010 Comparative Spending Guide and can be found on the Department of Education's Internet address: http://www.state.nj.us/education under Finance, when available. This publication is available in the board office and public libraries. The same calculations were performed using the 2009-10 revised appropriations and 2010-11 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 has an agreement with the Township of Warren for shared
  • services. The district provides technology services to the Township in
  • exchange for lanscaping services and rock salt. The distirct also
  • purchases gasoline and diesel fuel from the Township through an
  • interlocal agreement.
  • The District belongs to ACES for energy purchases. The distirct also
  • belongs numerous purchasing cooperatives.

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy36,325,302 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)4,308,808,548 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.8430 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy37,009,696 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)4,308,808,548 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.8589 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy36,325,302 (G)
Estimated Equalized Valuation (as of 10/01/2009)4,533,324,843 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.8013 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy37,009,696 (J)
Estimated Equalized Valuation (as of 10/01/2009)4,533,324,843 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.8164 (L)

 

Administrative Salaries
Employee Name: Dr. James Crisfield 
Job TitleSuperintendent 
Base Annual Salary184,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2006 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 23 
  Contracted Number of Annual Sick Days12 
  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: 
Allowances1,080 
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 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: Lance Riegler 
Job TitleIT Director 
Base Annual Salary113,815 
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 Contract06/30/2010 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days12 
  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: 
Allowances1,350 
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 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: Peter Daquila 
Job TitleBusiness Administrator 
Base Annual Salary127,746 
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 Contract06/30/2010 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 23 
  Contracted Number of Annual Sick Days12 
  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: 
Allowances600 
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 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: Tyler Tribelhorn 
Job TitleSuper Buildings & Grounds 
Base Annual Salary89,593 
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 Contract06/30/2010 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days12 
  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: 
Allowances1,350 
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 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