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User Friendly Budgets
2011-2012

WARREN - HACKETTSTOWN

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time1,5531,5571,582
spacing
Pupils on Roll - Special Full-Time302278298
Private School Placements12128
spacing
Pupils Sent to Other Districts-Reg Prog100
Pupils Sent to Other Dists-Spec Ed Prog639
Pupils Received549532562
Pupils in State Facilities120

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 493,032 991,159
Withdrawal from Cap Res-for Local Share 10-307 0 0 500,000
Revenues from Local Sources:
Local Tax Levy 10-1210 14,162,187 14,508,126 14,103,472
Tuition 10-1300 7,080,800 7,681,900 7,651,721
Interest Earned on Capital Reserve Funds 10-1XXX 0 0 2,044
Other Restricted Miscellaneous Revenues 10-1XXX 0 5,000 0
Unrestricted Miscellaneous Revenues 10-1XXX 565,999 235,000 521,000
SUBTOTAL  21,808,986 22,430,026 22,278,237
Revenues from State Sources:
Extraordinary Aid 10-3131 140,723 200,000 180,000
Categorical Special Education Aid 10-3132 689,459 0 685,905
Equalization Aid 10-3176 2,862,888 4,061,253 3,664,992
Categorical Security Aid 10-3177 109,565 0 0
Categorical Transportation Aid 10-3121 36,078 0 0
SUBTOTAL  3,838,713 4,261,253 4,530,897
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 12,779 20,000 21,956
Equalization Aid - ARRA ESF 16-4520 802,534 0 0
Equalization Aid - ARRA GSF 17-4521 31,067 0 0
Education Jobs Fund 18-4522 0 0 182,531
SUBTOTAL  846,380 20,000 204,487
Actual Revenues (Over)/Under Expenditures  703,006 0 0
TOTAL OPERATING BUDGET  27,197,085 27,204,311 28,504,780
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 0 1,199 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 105,307 118,430 110,000
TOTAL REVENUES FROM STATE SOURCES  105,307 118,430 110,000
Revenues from Federal Sources:
Title I 20-4411-4416 178,885 188,177 156,000
Title II 20-4451-4455 0 59,914 49,000
Title III 20-4491-4494 0 35,145 26,000
Title IV 20-4471-4474 0 2,306 1,600
I.D.E.A. Part B (Handicapped) 20-4420-4429 346,483 427,905 380,500
Other 20-4XXX 516,035 29,101 18,000
TOTAL REVENUES FROM FEDERAL SOURCES  1,041,403 742,548 631,100
TOTAL GRANTS AND ENTITLEMENTS  1,146,710 862,177 741,100
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 314,675 322,213 320,300
TOTAL REVENUES FROM LOCAL SOURCES  314,675 322,213 320,300
TOTAL LOCAL REPAYMENT OF DEBT  314,675 322,213 320,300
TOTAL REPAYMENT OF DEBT  314,675 322,213 320,300
TOTAL REVENUES/SOURCES  28,658,470 28,388,701 29,566,180
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  28,658,470 28,388,701 29,566,180

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX8,679,9638,628,6009,011,481
Special Education 11-2XX-100-XXX2,311,4672,313,9502,452,500
Basic Skills/Remedial 11-230-100-XXX309,482444,500374,130
Bilingual Education 11-240-100-XXX206,826216,000220,900
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX120,528112,900110,313
School Sponsored Athletics 11-402-100-XXX708,158744,200732,430
Support Services:
Tuition 11-000-100-XXX1,008,646980,509924,000
Attendance and Social Work Services 11-000-211-XXX39,00142,00039,000
Health Services 11-000-213-XXX331,274345,600358,025
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217191,327214,000217,700
Guidance 11-000-218-XXX793,135809,400857,069
Child Study Teams 11-000-219-XXX849,978849,500857,000
Improvement of Instructional Services 11-000-221-XXX215,90025,000107,000
Educational Media Services - School Library 11-000-222-XXX539,584612,500599,211
Instructional Staff Training Services 11-000-223-XXX8,27826,50026,500
General Administration 11-000-230-XXX567,966618,000622,000
School Administration 11-000-240-XXX1,097,3961,245,7001,228,384
Central Svcs & Admin Info Technology 11-000-25X-XXX409,423406,000384,000
Operation and Maintenance of Plant Services 11-000-26X-XXX2,088,1712,232,3022,188,956
Student Transportation Services 11-000-270-XXX499,473439,500438,000
Personal Services - Employee Benefits 11-XXX-XXX-2XX4,456,5824,832,9524,942,000
Total Support Services Expenditures 13,096,13413,679,46313,788,845
TOTAL GENERAL CURRENT EXPENSE 25,432,55826,139,61326,690,599
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604002,044
Equipment 12-XXX-XXX-73X159,524208,500275,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX1,605,003856,1981,537,137
TOTAL CAPITAL EXPENDITURES 1,764,5271,064,6981,814,181
OPERATING BUDGET GRAND TOTAL 27,197,08527,204,31128,504,780
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX01,1990
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX13,02010,62910,000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX41,80262,79560,000
Nonpublic Nursing Services 20-XXX-XXX-XXX15,36112,59510,000
Other Special Projects 20-XXX-XXX-XXX35,12432,41130,000
Total State Projects 105,307118,430110,000
Federal Projects:
Title I 20-XXX-XXX-XXX178,885188,177156,000
Title II 20-XXX-XXX-XXX059,91449,000
Title III 20-XXX-XXX-XXX035,14526,000
Title IV 20-XXX-XXX-XXX02,3061,600
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX346,483427,905380,500
Other Special Projects 20-XXX-XXX-XXX516,03529,10118,000
Total Federal Projects 1,041,403742,548631,100
TOTAL GRANTS AND ENTITLEMENTS 1,146,710862,177741,100
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX314,675322,213320,300
TOTAL REPAYMENT OF DEBT 314,675322,213320,300
Total Expenditures 28,658,47028,388,70129,566,180
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 28,658,47028,388,70129,566,180

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/09
Audited
Balance
6/30/10
Estimated
Balance
6/30/11
Estimated
Balance
6/30/12
Unassigned:
  General Operating Budget806,818814,196594,086534,321
  Repayment of Debt29,11829,11800
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve505,0051,005,0051,005,005507,049
      Adult Education Programs0000
      Maintenance Reserve200,00050,00050,00050,000
      Legal Reserve2,465,1161,238,256931,3940
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2008-09
Actual
2009-10
Actual
2010-11
Original
Budget
2010-11
Revised
Budget
2011-12
Proposed
Budget
Total Comparative Per Pupil Cost12,92212,86913,11013,45313,465
Total Classroom Instruction7,8148,0607,8448,0498,145
Classroom-Salaries and Benefits7,4287,7257,4657,6607,703
Classroom-General Supplies and Textbooks207167200205219
Classroom-Purchased Services and Other179167179184223
Total Support Services2,0472,0491,9542,0052,051
Support Services-Salaries and Benefits1,8621,8531,7791,8251,883
Total Administrative Costs1,3421,3811,4691,5071,457
Administration-Salaries and Benefits1,1551,1821,2461,2781,226
Legal Costs028212226
Total Operations and Maintenance of Plant1,2691,2601,2811,3141,262
Operations & Maintenance of Plant-Salary & Ben.458448423434434
Total Food Services Costs00000
Total Extracurricular Costs524561559574550
Total Equipment Costs7489111114146
Employee Benefits as a % of Salaries28.62729.129.129

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2011 Taxpayers Guide to Education Spending (formerly Comparative Spending Guide) and can be found on the Department of Education's Internet address: http://www.state.nj.us/education under Finance. This publication is available in the board office and public libraries. The same calculations were performed using the 2010-11 revised appropriations and 2011-12 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
  • curriculum articulation
  • star lab
  • joint purchasing
  • joint insurance funds
  • interlocal procedures for facilities services and projetcs
  • staff development
  • crisis situation support
  • joint transportation

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy14,103,472 (A)
Estimated Net Taxable Valuation (as of 02/01/2011)1,084,956,133 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1001.2999 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy14,423,772 (D)
Estimated Net Taxable Valuation (as of 02/01/2011)1,084,956,133 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1001.3294 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy14,103,472 (G)
Estimated Equalized Valuation (as of 02/01/2011)1,084,956,133 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1001.2999 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy14,423,772 (J)
Estimated Equalized Valuation (as of 02/01/2011)1,084,956,133 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1001.3294 (L)

 

Administrative Salaries
Employee Name: Diane Pittenger 
Job TitleAssistant Superintendent 
Base Annual Salary120,435 
Full Time Equivalents (FTE)1.0 
Shared with another district? 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 22 
  Contracted Number of Annual Sick Days 12 
  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: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount7,200 
  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: John Morsillo 
Job TitleInformation Technology 
Base Annual Salary79,613 
Full Time Equivalents (FTE)1.0 
Shared with another district? 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 12 
  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: 
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: Michael Simonetta 
Job TitleBusiness Administrator 
Base Annual Salary172,702 
Full Time Equivalents (FTE)1.0 
Shared with another district? 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 22 
  Contracted Number of Annual Sick Days 12 
  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: 
Allowances3,110 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount7,200 
  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 CommentsSalary includes stipend for consolidation of duties for Director of Facilities 
Employee Name: Robert Gratz 
Job TitleSuperintendent 
Base Annual Salary180,090 
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 22 
  Contracted Number of Annual Sick Days 12 
  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: 
Allowances4,944 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans10,350 
Contractual Post-Employment Benefits Amount7,500 
  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