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User Friendly Budgets
2011-2012

WARREN - HARMONY TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time252241268
spacing
Pupils on Roll - Special Full-Time465552
Private School Placements635
spacing
Pupils Sent to Other Districts-Reg Prog111107116
Pupils Sent to Other Dists-Spec Ed Prog18171
Pupils Received142228

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 156,638 156,638
Withdrawal from Cap Res-for Local Share 10-307 0 0 390,000
Transfers from Other Funds 10-5200 -425,100 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 5,503,600 5,723,744 5,838,218
Tuition 10-1300 109,235 16,400 57,400
Interest Earned on Capital Reserve Funds 10-1XXX 2,165 1,000 1,000
Unrestricted Miscellaneous Revenues 10-1XXX 11,164 4,500 4,500
SUBTOTAL  5,626,164 5,745,644 5,901,118
Revenues from State Sources:
Extraordinary Aid 10-3131 53,234 0 0
Other State Aids 10-3XXX 1,666 0 0
Categorical Special Education Aid 10-3132 213,235 189,498 209,681
Categorical Security Aid 10-3177 33,332 0 32,596
Adjustment Aid 10-3178 71,941 0 0
Categorical Transportation Aid 10-3121 116,047 0 16,261
SUBTOTAL  489,455 189,498 258,538
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 1,455 0 0
Education Jobs Fund 18-4522 0 17,707 0
SUBTOTAL  1,455 17,707 0
Adjustment for Prior Year Encumbrances  0 42,434 0
Actual Revenues (Over)/Under Expenditures  394,458 0 0
TOTAL OPERATING BUDGET  6,086,432 6,151,921 6,706,294
GRANTS AND ENTITLEMENTS
Revenues from Federal Sources:
Title I 20-4411-4416 25,068 27,368 27,368
Title II 20-4451-4455 0 9,142 9,142
Title IV 20-4471-4474 0 781 781
I.D.E.A. Part B (Handicapped) 20-4420-4429 90,867 93,823 93,823
Other 20-4XXX 146,667 34,017 0
TOTAL REVENUES FROM FEDERAL SOURCES  262,602 165,131 131,114
TOTAL GRANTS AND ENTITLEMENTS  262,602 165,131 131,114
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 299,347 304,173 0
TOTAL REVENUES FROM LOCAL SOURCES  299,347 304,173 0
TOTAL LOCAL REPAYMENT OF DEBT  299,347 304,173 0
Actual Revenues (Over)/Under Expenditures  1 0 0
TOTAL REPAYMENT OF DEBT  299,348 304,173 0
TOTAL REVENUES/SOURCES  6,648,382 6,621,225 6,837,408
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  6,648,382 6,621,225 6,837,408

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,484,8601,206,8531,332,403
Special Education 11-2XX-100-XXX468,675493,324537,661
Basic Skills/Remedial 11-230-100-XXX3,49852,40853,713
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX20,30113,85013,550
Support Services:
Tuition 11-000-100-XXX1,936,3852,061,9731,866,929
Health Services 11-000-213-XXX82,09086,16088,370
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217141,432181,323195,405
Guidance 11-000-218-XXX16,71917,07917,079
Child Study Teams 11-000-219-XXX137,815109,766137,600
Improvement of Instructional Services 11-000-221-XXX3,3846,0006,000
Educational Media Services - School Library 11-000-222-XXX84,48784,02087,170
Instructional Staff Training Services 11-000-223-XXX5941,0001,000
General Administration 11-000-230-XXX221,524186,181163,078
School Administration 11-000-240-XXX33,44698,044115,715
Central Svcs & Admin Info Technology 11-000-25X-XXX98,00969,84775,847
Operation and Maintenance of Plant Services 11-000-26X-XXX317,914379,691438,830
Student Transportation Services 11-000-270-XXX329,726303,165334,137
Personal Services - Employee Benefits 11-XXX-XXX-2XX705,073798,432849,758
Total Support Services Expenditures 4,108,5984,382,6814,376,918
TOTAL GENERAL CURRENT EXPENSE 6,085,9326,149,1166,314,245
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60401,0001,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX5001,8051,049
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-93100390,000
TOTAL CAPITAL EXPENDITURES 5002,805392,049
OPERATING BUDGET GRAND TOTAL 6,086,4326,151,9216,706,294
SPECIAL GRANTS AND ENTITLEMENTS
Federal Projects:
Title I 20-XXX-XXX-XXX25,06827,36827,368
Title II 20-XXX-XXX-XXX09,1429,142
Title IV 20-XXX-XXX-XXX0781781
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX90,86793,82393,823
Other Special Projects 20-XXX-XXX-XXX146,66734,0170
Total Federal Projects 262,602165,131131,114
TOTAL GRANTS AND ENTITLEMENTS 262,602165,131131,114
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX299,348304,1730
TOTAL REPAYMENT OF DEBT 299,348304,1730
Total Expenditures 6,648,3826,621,2256,837,408
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 6,648,3826,621,2256,837,408

 

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 Budget478,830430,171344,900246,413
  Repayment of Debt1000
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve828,271405,283406,28317,283
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve31,36789,51858,1510
      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 Cost12,54612,83813,00312,78412,854
Total Classroom Instruction7,8268,2167,6687,7497,778
Classroom-Salaries and Benefits7,4397,9397,3117,4077,117
Classroom-General Supplies and Textbooks252209176169492
Classroom-Purchased Services and Other13568181173170
Total Support Services1,8921,9382,3062,1062,107
Support Services-Salaries and Benefits1,6791,7932,0811,8911,784
Total Administrative Costs1,5451,4231,4611,4321,393
Administration-Salaries and Benefits1,3291,1479639541,148
Legal Costs016323016
Total Operations and Maintenance of Plant1,3131,1761,5021,4351,519
Operations & Maintenance of Plant-Salary & Ben.634519649617596
Total Food Services Costs00000
Total Extracurricular Costs5886666256
Total Equipment Costs100000
Employee Benefits as a % of Salaries24.82636.432.833

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
  • THE DISTRICT PARTICIPATES IN THE HUNTERDON COUNTY EDUCATIONAL SERVICES CO
  • MMISSION'S PURCHASING PROGRAM FOR THE PURCHASE OF TEACHING SUPPLIES,OFFIC
  • E SUPPLIES, AND HEATING OIL. THE TOWN OF HARMONY PROVIDES SNOW REMOVAL DU
  • RING THE WINTER. HARMONY HAS ENTERED INTO A SHARING OF SOCIAL WORKER SERV
  • ICES WITH ALLAMUCHY. IN ADDITION A SHARED SERVICES AGREEMENT WITH GREAT M
  • EADOWS FOR BUSINESS ADMINISTRATOR WAS INITIATED DURING THE 10/11 SCHOOL Y
  • EAR. ALTHOUGH IT IS NOT BEING CONTINUED OTHER SHARING ARRANGEMENTS ARE BE
  • ING SOUGHT.

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,838,218 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)490,631,932 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1001.1899 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy5,838,218 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)490,631,932 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1001.1899 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,838,218 (G)
Estimated Equalized Valuation (as of 10/01/2010)651,398,625 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.8963 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy5,838,218 (J)
Estimated Equalized Valuation (as of 10/01/2010)651,398,625 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.8963 (L)

 

Administrative Salaries
Employee Name: BRUCE CERRA 
Job TitleBusiness Administrator 
Base Annual Salary60,000 
Full Time Equivalents (FTE)0.5 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract12/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days130 
  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 
Employee Name: JAMES ALERCIA 
Job TitleSuperintendent 
Base Annual Salary52,000 
Full Time Equivalents (FTE)0.4 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract01/01/2011 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days104 
  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