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User Friendly Budgets
2011-2012

WARREN - WHITE TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time338314273
spacing
Pupils on Roll - Special Full-Time686698
Private School Placements467
spacing
Pupils Sent to Other Districts-Reg Prog171161169
Pupils Sent to Other Dists-Spec Ed Prog342418
Pupils in State Facilities111

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 25,000 25,925
Withdrawal from Cap Res-for Local Share 10-307 39,017 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 6,383,940 6,581,939 6,581,939
Interest Earned on Capital Reserve Funds 10-1XXX 249 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 20,545 15,000 5,000
SUBTOTAL  6,404,734 6,596,939 6,586,939
Revenues from State Sources:
Extraordinary Aid 10-3131 83,383 0 0
Other State Aids 10-3XXX 2,396 0 0
Categorical Special Education Aid 10-3132 302,083 305,636 305,636
Equalization Aid 10-3176 333,855 726,318 726,318
Categorical Security Aid 10-3177 45,058 51,316 51,316
Adjustment Aid 10-3178 1,064,531 335,992 422,262
Categorical Transportation Aid 10-3121 271,954 251,799 251,799
SUBTOTAL  2,103,260 1,671,061 1,757,331
Revenues from Federal Sources:
Equalization Aid - ARRA ESF 16-4520 71,247 0 0
Equalization Aid - ARRA GSF 17-4521 2,758 0 0
Education Jobs Fund 18-4522 0 0 69,659
SUBTOTAL  74,005 0 69,659
Actual Revenues (Over)/Under Expenditures  -103,103 0 0
TOTAL OPERATING BUDGET  8,517,913 8,293,000 8,439,854
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 2,166 0 0
TOTAL REVENUES FROM STATE SOURCES  2,166 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 21,255 15,000 15,000
Title II 20-4451-4455 0 15,000 15,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 133,569 105,000 105,000
Other 20-4XXX 147,453 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  302,277 135,000 135,000
TOTAL GRANTS AND ENTITLEMENTS  304,443 135,000 135,000
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 381
Revenues from Local Sources:
Local Tax Levy 40-1210 295,673 324,840 323,412
TOTAL REVENUES FROM LOCAL SOURCES  295,673 324,840 323,412
Revenues from State Sources:
Debt Service Aid Type II 40-3160 55,719 47,260 47,107
TOTAL LOCAL REPAYMENT OF DEBT  351,392 372,100 370,900
Actual Revenues (Over)/Under Expenditures  21,155 0 0
TOTAL REPAYMENT OF DEBT  372,547 372,100 370,900
TOTAL REVENUES/SOURCES  9,194,903 8,800,100 8,945,754
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  9,194,903 8,800,100 8,945,754

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,609,6541,557,7481,458,521
Special Education 11-2XX-100-XXX367,622504,338539,530
Basic Skills/Remedial 11-230-100-XXX81,86863,54860,449
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX2,0002,0002,000
Support Services:
Tuition 11-000-100-XXX3,121,2582,932,6712,931,018
Attendance and Social Work Services 11-000-211-XXX45,08769,13669,001
Health Services 11-000-213-XXX50,39852,68556,061
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217157,647163,837303,018
Child Study Teams 11-000-219-XXX331,168263,126179,038
Improvement of Instructional Services 11-000-221-XXX643,3033,500
Educational Media Services - School Library 11-000-222-XXX82,95286,25386,469
Instructional Staff Training Services 11-000-223-XXX5241,7462,000
General Administration 11-000-230-XXX232,499238,271223,510
School Administration 11-000-240-XXX72,494126,089116,301
Central Svcs & Admin Info Technology 11-000-25X-XXX83,30390,46982,500
Operation and Maintenance of Plant Services 11-000-26X-XXX382,190434,031420,756
Student Transportation Services 11-000-270-XXX517,216520,445461,901
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,240,7021,170,8591,431,974
Total Support Services Expenditures 6,317,5026,152,9216,367,047
TOTAL GENERAL CURRENT EXPENSE 8,378,6468,280,5558,427,547
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604100,00000
Interest Earned on Capital Reserve 10-60425000
Facilities Acquisition and Construction Services 12-000-4XX-XXX03,6702,412
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-93139,01700
TOTAL CAPITAL EXPENDITURES 139,2673,6702,412
Transfer of Funds to Charter Schools 10-000-100-56X08,7759,895
OPERATING BUDGET GRAND TOTAL 8,517,9138,293,0008,439,854
SPECIAL GRANTS AND ENTITLEMENTS
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX2,16600
Total State Projects 2,16600
Federal Projects:
Title I 20-XXX-XXX-XXX21,25515,00015,000
Title II 20-XXX-XXX-XXX015,00015,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX133,569105,000105,000
Other Special Projects 20-XXX-XXX-XXX147,45300
Total Federal Projects 302,277135,000135,000
TOTAL GRANTS AND ENTITLEMENTS 304,443135,000135,000
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX372,547372,100370,900
TOTAL REPAYMENT OF DEBT 372,547372,100370,900
Total Expenditures 9,194,9038,800,1008,945,754
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 9,194,9038,800,1008,945,754

 

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 Budget257,476360,779335,779335,779
  Repayment of Debt21,5363813810
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve134,144195,377195,377195,377
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve26,12525,92525,9250
      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 Cost12,65911,48012,77813,46313,607
Total Classroom Instruction7,9987,2007,6177,7498,255
Classroom-Salaries and Benefits7,7556,9727,4217,5478,049
Classroom-General Supplies and Textbooks137151130133147
Classroom-Purchased Services and Other10577667058
Total Support Services2,1412,0611,9012,1682,536
Support Services-Salaries and Benefits1,5821,6411,4441,7402,056
Total Administrative Costs1,1971,1731,2731,4581,418
Administration-Salaries and Benefits911905657811738
Legal Costs069914
Total Operations and Maintenance of Plant1,1871,1501,2221,2851,318
Operations & Maintenance of Plant-Salary & Ben.617647520546588
Total Food Services Costs00000
Total Extracurricular Costs935555
Total Equipment Costs00000
Employee Benefits as a % of Salaries36.941.641.739.649.7

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
  • Shared Administrative Teach - Business Admin & Supt w/Hope Township
  • Shared Curriculum Coordinator - w/Belvidere Cluster districts
  • Share Textbooks with the Cluster
  • Professional Development - work with area districts to share cost
  • Special Education Transportation
  • State Contract Purchasing
  • Shared CST Personnel
  • Shared Transportation on Extra Curricular Activities
  • Cluster Administrative meetings monthly
  • SAIF - Joint Insurance Fund
  • Warren County Special Services School District - Therapy, OOD placements
  • and transportation

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,581,939 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)576,191,518 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1001.1423 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,905,351 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)576,191,518 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1001.1984 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,581,939 (G)
Estimated Equalized Valuation (as of 10/01/2010)655,984,751 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1001.0034 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,905,351 (J)
Estimated Equalized Valuation (as of 10/01/2010)655,984,751 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1001.0527 (L)

 

Administrative Salaries
Employee Name: Alfred Annunziata 
Job TitleSuperintendent 
Base Annual Salary
Full Time Equivalents (FTE)1.0 
Shared with another district?
Shared County 
Shared District2250 
Shared Job TitleSuperintendent 
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 25 
  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: Dawn Huff 
Job TitleBusiness Administrator Board Secretary 
Base Annual Salary
Full Time Equivalents (FTE)1.0 
Shared with another district?
Shared County 
Shared District2250 
Shared Job TitleBusiness Administrator 
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: Dawn Werkheiser 
Job TitlePrincipal 
Base Annual Salary80,000 
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 15 
  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: 
Allowances1,000 
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