>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>WARREN  >>WHITE TWP

User Friendly Budgets
2010

WARREN - WHITE TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time341338325
spacing
Pupils on Roll - Special Full-Time536874
Private School Placements342
spacing
Pupils Sent to Other Districts-Reg Prog153171166
Pupils Sent to Other Dists-Spec Ed Prog503436
Pupils in State Facilities011

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 124,688 26,125 25,000
Withdrawal from Cap Res-for Local Share 10-307 66,218 100,000 0
Revenues from Local Sources:
Local Tax Levy 10-1210 6,138,406 6,383,940 6,581,939
Interest Earned on Capital Reserve Funds 10-1XXX 356 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 26,171 15,000 15,000
SUBTOTAL  6,164,933 6,398,940 6,596,939
Revenues from State Sources:
Extraordinary Aid 10-3131 104,475 0 0
Other State Aids 10-3XXX 7,463 0 0
Categorical Special Education Aid 10-3132 306,899 302,083 305,636
Equalization Aid 10-3176 662,266 333,855 726,318
Categorical Security Aid 10-3177 42,917 45,058 51,316
Adjustment Aid 10-3178 772,840 1,074,936 335,992
Categorical Transportation Aid 10-3121 237,100 271,954 251,799
SUBTOTAL  2,133,960 2,027,886 1,671,061
Revenues from Federal Sources:
Equalization Aid - ARRA ESF 16-4520 0 71,247 0
Equalization Aid - ARRA GSF 17-4521 0 2,758 0
SUBTOTAL  0 74,005 0
Actual Revenues (Over)/Under Expenditures  208,615 0 0
TOTAL OPERATING BUDGET  8,573,726 8,626,956 8,293,000
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 257 0 0
TOTAL REVENUES FROM STATE SOURCES  257 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 20,867 15,000 15,000
Title II 20-4451-4455 0 0 15,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 135,506 90,000 105,000
Other 20-4XXX 54,466 15,000 0
TOTAL REVENUES FROM FEDERAL SOURCES  210,839 120,000 135,000
TOTAL GRANTS AND ENTITLEMENTS  211,096 120,000 135,000
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 21,508 0
Revenues from Local Sources:
Local Tax Levy 40-1210 316,396 295,673 324,840
TOTAL REVENUES FROM LOCAL SOURCES  316,396 295,673 324,840
Revenues from State Sources:
Debt Service Aid Type II 40-3160 51,804 55,719 47,260
TOTAL LOCAL REPAYMENT OF DEBT  368,200 372,900 372,100
Actual Revenues (Over)/Under Expenditures  -28 0 0
TOTAL REPAYMENT OF DEBT  368,172 372,900 372,100
TOTAL REVENUES/SOURCES  9,152,994 9,119,856 8,800,100
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  9,152,994 9,119,856 8,800,100

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,718,3161,495,6431,559,314
Special Education 11-2XX-100-XXX491,261485,943504,334
Basic Skills/Remedial 11-230-100-XXX110,00980,30083,548
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX02,0002,000
School Sponsored Athletics 11-402-100-XXX34,35300
Support Services:
Tuition 11-000-100-XXX2,723,8582,901,3802,941,446
Attendance and Social Work Services 11-000-211-XXX65,81076,30069,136
Health Services 11-000-213-XXX46,61652,25552,685
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217213,495268,251163,837
Child Study Teams 11-000-219-XXX294,015292,001242,233
Improvement of Instructional Services 11-000-221-XXX1,0002,0002,000
Educational Media Services - School Library 11-000-222-XXX74,67184,22086,631
Instructional Staff Training Services 11-000-223-XXX1,3402,0002,000
General Administration 11-000-230-XXX270,095290,837216,610
School Administration 11-000-240-XXX61,00071,142114,626
Central Svcs & Admin Info Technology 11-000-25X-XXX77,65085,99782,245
Operation and Maintenance of Plant Services 11-000-26X-XXX404,401475,659434,031
Student Transportation Services 11-000-270-XXX643,560605,296524,507
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,166,9021,255,7321,208,147
Total Support Services Expenditures 6,044,4136,463,0706,140,134
TOTAL GENERAL CURRENT EXPENSE 8,398,3528,526,9568,289,330
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604100,000100,0000
Interest Earned on Capital Reserve 10-60435600
Facilities Acquisition and Construction Services 12-000-4XX-XXX8,80003,670
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-93166,21800
TOTAL CAPITAL EXPENDITURES 175,374100,0003,670
OPERATING BUDGET GRAND TOTAL 8,573,7268,626,9568,293,000
SPECIAL GRANTS AND ENTITLEMENTS
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX25700
Total State Projects 25700
Federal Projects:
Title I 20-XXX-XXX-XXX20,86715,00015,000
Title II 20-XXX-XXX-XXX0015,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX135,50690,000105,000
Other Special Projects 20-XXX-XXX-XXX54,46615,0000
Total Federal Projects 210,839120,000135,000
TOTAL GRANTS AND ENTITLEMENTS 211,096120,000135,000
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX368,172372,900372,100
TOTAL REPAYMENT OF DEBT 368,172372,900372,100
Total Expenditures 9,152,9949,119,8568,800,100
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 9,152,9949,119,8568,800,100

 

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 Budget326,108257,476257,476232,476
  Repayment of Debt21,50821,53600
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve100,005134,144134,144134,144
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve150,81326,12500
      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 Cost11,73512,65913,18013,01812,778
Total Classroom Instruction7,6377,9987,3387,1707,617
Classroom-Salaries and Benefits7,2577,7557,0806,9197,421
Classroom-General Supplies and Textbooks276137141136130
Classroom-Purchased Services and Other10410511711666
Total Support Services1,8742,1412,5392,3311,900
Support Services-Salaries and Benefits1,4671,5821,6411,6211,444
Total Administrative Costs1,1021,1971,3201,4011,273
Administration-Salaries and Benefits7959111,0411,075657
Legal Costs0013129
Total Operations and Maintenance of Plant1,0171,1631,2491,3911,221
Operations & Maintenance of Plant-Salary & Ben.382301524675520
Total Food Services Costs00000
Total Extracurricular Costs4193555
Total Equipment Costs00000
Employee Benefits as a % of Salaries35.436.940.441.641.7

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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 Administrative Team - Bus Admin & Supt w/ Hope Township
  • Cluster Curriculum
  • Cluster Textbooks
  • Professional Development
  • Special Education Transportation
  • State Contract Purchasing
  • Shared Child Study Team LDTC Coordinator
  • Shared Transportation on Extra Curricular Activities
  • Admininstrative Cluster Meetings Monthly
  • Internet and E-mail provider services
  • SAIF - Joint Insurance Fund
  • Warren County Special Services for Education / Transportation

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,581,939 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)570,745,908 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1001.1532 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,906,779 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)570,745,908 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1001.2101 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,581,939 (G)
Estimated Equalized Valuation (as of 10/01/2009)726,418,999 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.9061 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,906,779 (J)
Estimated Equalized Valuation (as of 10/01/2009)726,418,999 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.9508 (L)

 

Administrative Salaries
Employee Name: Linda Heilman 
Job TitleSuperintendent 
Base Annual Salary118,902 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2008 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days15 
  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: 
Allowances1,385 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other22,276 
  Retirement Plans7,175 
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: Margot Getman 
Job TitleBusiness Administrator 
Base Annual Salary
Full Time Equivalents (FTE)1.0 
Shared with another district?
Shared County 
Shared District0030 
Shared Job TitleBusiness Administrator 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2008 
  Ending Date of Contract03/15/2010 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days
  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