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User Friendly Budgets
2010

WARREN - HARMONY TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time271252240
spacing
Pupils on Roll - Special Full-Time484644
Private School Placements466
spacing
Pupils Sent to Other Districts-Reg Prog94111111
Pupils Sent to Other Dists-Spec Ed Prog201813
Pupils Received15148

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 225,000 156,638
Withdrawal from Cap Res-for Local Share 10-307 0 570,527 0
Revenues from Local Sources:
Local Tax Levy 10-1210 5,380,960 5,503,600 5,723,744
Tuition 10-1300 81,763 39,653 16,400
Interest Earned on Capital Reserve Funds 10-1XXX 10,145 12,000 1,000
Unrestricted Miscellaneous Revenues 10-1XXX 29,634 31,000 4,500
SUBTOTAL  5,502,502 5,586,253 5,745,644
Revenues from State Sources:
Extraordinary Aid 10-3131 44,587 0 0
Other State Aids 10-3XXX 3,830 0 0
Categorical Special Education Aid 10-3132 208,388 213,235 189,498
Categorical Security Aid 10-3177 28,678 33,332 0
Adjustment Aid 10-3178 117,731 110,679 0
Categorical Transportation Aid 10-3121 165,805 177,038 0
SUBTOTAL  569,019 534,284 189,498
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 1,394 0
SUBTOTAL  0 1,394 0
Adjustment for Prior Year Encumbrances  0 23,396 0
Actual Revenues (Over)/Under Expenditures  -28,729 0 0
TOTAL OPERATING BUDGET  6,042,792 6,940,854 6,091,780
GRANTS AND ENTITLEMENTS
Revenues from Federal Sources:
Title I 20-4411-4416 6,625 7,025 27,368
Title II 20-4451-4455 0 0 9,142
Title IV 20-4471-4474 0 0 781
I.D.E.A. Part B (Handicapped) 20-4420-4429 93,753 90,983 93,823
Other 20-4XXX 37,910 0 34,017
TOTAL REVENUES FROM FEDERAL SOURCES  138,288 98,008 165,131
TOTAL GRANTS AND ENTITLEMENTS  138,288 98,008 165,131
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1 0
Revenues from Local Sources:
Local Tax Levy 40-1210 292,472 299,347 304,173
TOTAL REVENUES FROM LOCAL SOURCES  292,472 299,347 304,173
TOTAL LOCAL REPAYMENT OF DEBT  292,472 299,348 304,173
Actual Revenues (Over)/Under Expenditures  1 0 0
TOTAL REPAYMENT OF DEBT  292,473 299,348 304,173
TOTAL REVENUES/SOURCES  6,473,553 7,338,210 6,561,084
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  6,473,553 7,338,210 6,561,084

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,483,7691,497,6991,156,537
Special Education 11-2XX-100-XXX505,852475,783446,577
Basic Skills/Remedial 11-230-100-XXX17,4003,88520,851
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX14,58916,85013,850
Support Services:
Tuition 11-000-100-XXX1,746,2991,962,9302,061,973
Health Services 11-000-213-XXX75,47184,87084,870
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217173,420168,356174,875
Guidance 11-000-218-XXX15,95916,81916,819
Child Study Teams 11-000-219-XXX123,127137,326130,826
Improvement of Instructional Services 11-000-221-XXX7,7686,0006,000
Educational Media Services - School Library 11-000-222-XXX96,51584,29582,895
Instructional Staff Training Services 11-000-223-XXX5593,5001,000
General Administration 11-000-230-XXX218,293242,900237,800
School Administration 11-000-240-XXX106,90534,38634,386
Central Svcs & Admin Info Technology 11-000-25X-XXX79,81498,43269,847
Operation and Maintenance of Plant Services 11-000-26X-XXX375,342407,317377,300
Student Transportation Services 11-000-270-XXX326,366340,137334,137
Personal Services - Employee Benefits 11-XXX-XXX-2XX672,106768,842838,432
Total Support Services Expenditures 4,017,9444,356,1104,451,160
TOTAL GENERAL CURRENT EXPENSE 6,039,5546,350,3276,088,975
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604012,0001,000
Equipment 12-XXX-XXX-73X3,2388,0000
Facilities Acquisition and Construction Services 12-000-4XX-XXX0570,5271,805
TOTAL CAPITAL EXPENDITURES 3,238590,5272,805
OPERATING BUDGET GRAND TOTAL 6,042,7926,940,8546,091,780
SPECIAL GRANTS AND ENTITLEMENTS
Federal Projects:
Title I 20-XXX-XXX-XXX6,6257,02527,368
Title II 20-XXX-XXX-XXX009,142
Title IV 20-XXX-XXX-XXX00781
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX93,75390,98393,823
Other Special Projects 20-XXX-XXX-XXX37,910034,017
Total Federal Projects 138,28898,008165,131
TOTAL GRANTS AND ENTITLEMENTS 138,28898,008165,131
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX292,473299,348304,173
TOTAL REPAYMENT OF DEBT 292,473299,348304,173
Total Expenditures 6,473,5537,338,2106,561,084
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 6,473,5537,338,2106,561,084

 

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 Budget463,125478,830375,271250,000
  Repayment of Debt2100
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve818,126828,271269,744270,744
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve031,36731,3670
      Tuition Reserve45,000000
      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 Cost12,93512,54614,05913,58113,003
Total Classroom Instruction7,6977,8268,7858,4057,668
Classroom-Salaries and Benefits7,2457,4398,3358,0167,311
Classroom-General Supplies and Textbooks233252259211176
Classroom-Purchased Services and Other218135190178181
Total Support Services1,8911,8922,1282,0922,306
Support Services-Salaries and Benefits1,6941,6791,8951,8592,081
Total Administrative Costs1,7081,5451,5251,5161,461
Administration-Salaries and Benefits1,4081,3291,1891,157963
Legal Costs00463532
Total Operations and Maintenance of Plant1,5361,2251,5461,4951,502
Operations & Maintenance of Plant-Salary & Ben.614191615582649
Total Food Services Costs00000
Total Extracurricular Costs10458767266
Total Equipment Costs621028270
Employee Benefits as a % of Salaries27.624.830.128.336.4

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 PARTICIPATES IN THE HUNTEDON COUNTY EDUCATIONAL SERVICES COM
  • MISION'S PURCHING PROGRAM FOR THE PURCHASE OF TEACHING SUPPLIES, OFFICE S
  • UPPLIES, AND HEATING OIL.
  • THE DISTRICT IS ENTERING INTO A SHARED SERVICE AGREEMENT FOR BUSINESS ADM
  • INISTRATOR SERVICES WITH GREAT MEADOWS REGIONAL SCHOOL DISTRICT.

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,723,744 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)490,631,932 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1001.1666 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,027,917 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)490,631,932 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1001.2286 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,723,744 (G)
Estimated Equalized Valuation (as of 10/01/2009)665,919,796 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.8595 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,027,917 (J)
Estimated Equalized Valuation (as of 10/01/2009)665,919,796 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.9052 (L)

 

Administrative Salaries
Employee Name: Jason Kornegay 
Job TitleSuperintendent 
Base Annual Salary118,450 
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 Contract06/30/2014 
  Contracted Number of Annual Work Days260 
  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 DaysFamily Illness Days 
Benefits: 
Allowances
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: Raelene Catterson 
Job TitleBusiness Administrator 
Base Annual Salary73,645 
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 Days260 
  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 DaysFamily Illness Days 
Benefits: 
Allowances
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