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User Friendly Budgets
2010

WARREN - WASHINGTON BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time442464463
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Pupils on Roll - Special Full-Time988888
Private School Placements100
spacing
Pupils Sent to Other Dists-Spec Ed Prog333

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 528,418 478,094
Revenues from Local Sources:
Local Tax Levy 10-1210 3,647,973 3,793,892 3,904,892
Unrestricted Miscellaneous Revenues 10-1XXX 45,664 50,000 20,000
SUBTOTAL  3,693,637 3,843,892 3,924,892
Revenues from State Sources:
Extraordinary Aid 10-3131 18,994 22,675 0
Other State Aids 10-3XXX 4,933 0 0
Categorical Special Education Aid 10-3132 231,374 262,989 56,707
Equalization Aid 10-3176 2,443,066 1,985,446 2,391,961
Categorical Security Aid 10-3177 58,098 77,873 0
Adjustment Aid 10-3178 25,923 0 0
Categorical Transportation Aid 10-3121 26,291 41,990 0
SUBTOTAL  2,808,679 2,390,973 2,448,668
Revenues from Federal Sources:
Equalization Aid - ARRA ESF 16-4520 0 423,705 0
Equalization Aid - ARRA GSF 17-4521 0 16,402 0
SUBTOTAL  0 440,107 0
Adjustment for Prior Year Encumbrances  0 46,956 0
Actual Revenues (Over)/Under Expenditures  13,282 0 0
TOTAL OPERATING BUDGET  6,515,598 7,250,346 6,851,654
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 2,325 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 1,744 2,704 0
TOTAL REVENUES FROM STATE SOURCES  1,744 2,704 0
Revenues from Federal Sources:
Title I 20-4411-4416 84,263 87,674 74,500
Title II 20-4451-4455 0 0 20,448
Title VI 20-4417-4418 0 1,811 1,539
I.D.E.A. Part B (Handicapped) 20-4420-4429 139,631 148,785 126,467
Other 20-4XXX 26,672 192,211 0
TOTAL REVENUES FROM FEDERAL SOURCES  250,566 430,481 222,954
TOTAL GRANTS AND ENTITLEMENTS  254,635 433,185 222,954
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 67,083
Revenues from Local Sources:
Local Tax Levy 40-1210 203,972 205,823 140,534
TOTAL REVENUES FROM LOCAL SOURCES  203,972 205,823 140,534
TOTAL LOCAL REPAYMENT OF DEBT  203,972 205,823 207,617
Actual Revenues (Over)/Under Expenditures  -181 0 0
TOTAL REPAYMENT OF DEBT  203,791 205,823 207,617
TOTAL REVENUES/SOURCES  6,974,024 7,889,354 7,282,225
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  6,974,024 7,889,354 7,282,225

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,183,6212,283,2652,161,835
Special Education 11-2XX-100-XXX678,332703,319581,390
Basic Skills/Remedial 11-230-100-XXX124,675158,085136,525
Bilingual Education 11-240-100-XXX26,77149,77653,655
Support Services:
Tuition 11-000-100-XXX83,744108,17148,242
Health Services 11-000-213-XXX119,045121,822126,225
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217305,834391,505299,236
Guidance 11-000-218-XXX135,238150,335146,168
Child Study Teams 11-000-219-XXX222,692226,170181,345
Educational Media Services - School Library 11-000-222-XXX1,3907,53010,000
Instructional Staff Training Services 11-000-223-XXX2,8646,0004,000
General Administration 11-000-230-XXX265,129287,395252,244
School Administration 11-000-240-XXX131,696135,815140,276
Central Svcs & Admin Info Technology 11-000-25X-XXX105,862109,538112,000
Operation and Maintenance of Plant Services 11-000-26X-XXX514,990588,219577,302
Student Transportation Services 11-000-270-XXX95,681145,000136,412
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,518,0341,778,4011,860,917
Total Support Services Expenditures 3,502,1994,055,9013,894,367
TOTAL GENERAL CURRENT EXPENSE 6,515,5987,250,3466,827,772
CAPITAL EXPENDITURES
Facilities Acquisition and Construction Services 12-000-4XX-XXX0015,641
TOTAL CAPITAL EXPENDITURES 0015,641
Transfer of Funds to Charter Schools 10-000-100-56X008,241
OPERATING BUDGET GRAND TOTAL 6,515,5987,250,3466,851,654
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX2,32500
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX5721,2370
Nonpublic Nursing Services 20-XXX-XXX-XXX7721,4670
Nonpublic Technology Initiative 20-XXX-XXX-XXX40000
Total State Projects 1,7442,7040
Federal Projects:
Title I 20-XXX-XXX-XXX84,26387,67474,500
Title II 20-XXX-XXX-XXX0020,448
Title VI 20-XXX-XXX-XXX01,8111,539
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX139,631148,785126,467
Other Special Projects 20-XXX-XXX-XXX26,672192,2110
Total Federal Projects 250,566430,481222,954
TOTAL GRANTS AND ENTITLEMENTS 254,635433,185222,954
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX203,791205,823207,617
TOTAL REPAYMENT OF DEBT 203,791205,823207,617
Total Expenditures 6,974,0247,889,3547,282,225
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 6,974,0247,889,3547,282,225

 

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 Budget367,548298,706253,682250,000
  Repayment of Debt018167,0830
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1111
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve902,579957,806474,4120
      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 Cost12,20711,59512,86212,69912,078
Total Classroom Instruction7,6647,5418,2648,0427,663
Classroom-Salaries and Benefits7,3947,3287,9957,7577,404
Classroom-General Supplies and Textbooks224165208226202
Classroom-Purchased Services and Other4749615958
Total Support Services2,1401,9072,0592,1531,907
Support Services-Salaries and Benefits1,8861,6871,6961,7751,628
Total Administrative Costs1,2111,2051,2701,2741,274
Administration-Salaries and Benefits1,0481,0301,0931,0601,134
Legal Costs0019399
Total Operations and Maintenance of Plant1,1929421,2701,2301,235
Operations & Maintenance of Plant-Salary & Ben.5540684561588
Total Food Services Costs00000
Total Extracurricular Costs00000
Total Equipment Costs00000
Employee Benefits as a % of Salaries3438.242.140.745.9

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
  • Shared Services with Mansfield School for a billingual/ESL Teacher
  • SharedService with Oxford for a LDTC Teacher
  • Shared Service with Washington Borough Municipal Government- snowplowing
  • Shared SErvice with Warren Hills Transportation Jointure
  • Shared SEevice with Sussex County Regional Co-Op Transportation Jointure
  • Aces Grants
  • Cluster wide Curriculum Development
  • Shares Service with Washington Township Speech Teacher
  • Shared Service with Oxford World Language Teacher
  • Hunterdon Cooperative Purchasing

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,904,892 (A)
Estimated Net Taxable Valuation (as of 02/24/2010)372,119,660 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1001.0494 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,045,426 (D)
Estimated Net Taxable Valuation (as of 02/24/2010)372,119,660 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1001.0871 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,904,892 (G)
Estimated Equalized Valuation (as of 03/20/2010)577,377,285 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.6763 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,045,426 (J)
Estimated Equalized Valuation (as of 03/20/2010)577,377,285 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.7007 (L)

 

Administrative Salaries
Employee Name: Jacqueline Nassry 
Job TitlePrincipal 
Base Annual Salary87,000 
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 DaysN/A 
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: Lance Rozsa 
Job TitleSuperintendent 
Base Annual Salary125,400 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2007 
  Ending Date of Contract06/30/2012 
  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 DaysN/A 
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: Linda D Woolf 
Job TitleBusiness Administrator Board Secretary 
Base Annual Salary72,400 
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 DaysN/A 
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