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User Friendly Budgets
2011-2012

WARREN - LOPATCONG TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time814824824
spacing
Pupils on Roll - Special Full-Time1179191
Private School Placements877
spacing
Pupils Sent to Other Districts-Reg Prog330346352
Pupils Sent to Other Dists-Spec Ed Prog262631
Pupils Received102222

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Withdrawal from Cap Res-for Local Share 10-307 0 654,338 0
Withdrawal from Tuition Reserve-for Tuition adj. 10-311 0 275,000 257,687
Revenues from Local Sources:
Local Tax Levy 10-1210 10,775,728 11,105,502 11,327,612
Tuition 10-1300 11,850 77,343 121,328
Interest Earned on Current Expense Emergency Res 10-1XXX 716 300 150
Interest Earned on Capital Reserve Funds 10-1XXX 3,205 500 300
Unrestricted Miscellaneous Revenues 10-1XXX 20,071 5,000 5,000
SUBTOTAL  10,811,570 11,188,645 11,454,390
Revenues from State Sources:
Extraordinary Aid 10-3131 22,632 0 0
Other State Aids 10-3XXX 6,921 0 0
Categorical Special Education Aid 10-3132 643,258 216,074 650,366
Equalization Aid 10-3176 2,126,870 2,613,567 2,324,435
Categorical Security Aid 10-3177 58,937 0 0
Categorical Transportation Aid 10-3121 112,481 0 0
SUBTOTAL  2,971,099 2,829,641 2,974,801
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 6,678 6,514 9,061
Equalization Aid - ARRA ESF 16-4520 462,492 0 0
Equalization Aid - ARRA GSF 17-4521 17,904 0 0
Education Jobs Fund 18-4522 0 0 117,802
SUBTOTAL  487,074 6,514 126,863
Adjustment for Prior Year Encumbrances  0 72,488 0
Actual Revenues (Over)/Under Expenditures  -54,130 0 0
TOTAL OPERATING BUDGET  14,215,613 15,026,626 14,813,741
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 7,444 11,444 10,030
TOTAL REVENUES FROM STATE SOURCES  7,444 11,444 10,030
Revenues from Federal Sources:
Title I 20-4411-4416 44,527 31,554 37,599
Title II 20-4451-4455 0 14,821 15,372
I.D.E.A. Part B (Handicapped) 20-4420-4429 229,706 187,657 196,255
Other 20-4XXX 198,791 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  473,024 234,032 249,226
TOTAL GRANTS AND ENTITLEMENTS  480,468 245,476 259,256
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 694 0
Revenues from Local Sources:
Local Tax Levy 40-1210 953,625 991,213 915,832
TOTAL REVENUES FROM LOCAL SOURCES  953,625 991,213 915,832
Revenues from State Sources:
Debt Service Aid Type II 40-3160 278,568 235,949 235,532
TOTAL LOCAL REPAYMENT OF DEBT  1,232,193 1,227,856 1,151,364
TOTAL REPAYMENT OF DEBT  1,232,193 1,227,856 1,151,364
TOTAL REVENUES/SOURCES  15,928,274 16,499,958 16,224,361
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  15,928,274 16,499,958 16,224,361

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX3,818,6823,834,6143,939,882
Special Education 11-2XX-100-XXX821,806917,971924,658
Basic Skills/Remedial 11-230-100-XXX720,755705,552519,749
Bilingual Education 11-240-100-XXX161250250
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX35,18537,78835,660
Support Services:
Tuition 11-000-100-XXX2,591,1912,775,4093,635,980
Attendance and Social Work Services 11-000-211-XXX35,98810,36014,976
Health Services 11-000-213-XXX140,903132,475138,275
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217162,987227,331249,265
Guidance 11-000-218-XXX147,902149,221142,859
Child Study Teams 11-000-219-XXX219,384241,397240,308
Improvement of Instructional Services 11-000-221-XXX1,9501,0001,000
Educational Media Services - School Library 11-000-222-XXX144,607143,673106,932
Instructional Staff Training Services 11-000-223-XXX18,03620,1559,500
General Administration 11-000-230-XXX397,962372,557391,835
School Administration 11-000-240-XXX387,357401,042401,356
Central Svcs & Admin Info Technology 11-000-25X-XXX253,436306,660270,423
Operation and Maintenance of Plant Services 11-000-26X-XXX1,140,0991,339,6321,251,257
Student Transportation Services 11-000-270-XXX461,882493,331499,428
Interest Earned on Current Expense Emergency Res 10-607716300150
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,994,6532,159,1491,997,518
Total Support Services Expenditures 8,098,3378,773,3929,350,912
TOTAL GENERAL CURRENT EXPENSE 13,495,64214,269,86714,771,261
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604518,00025,0000
Interest Earned on Capital Reserve 10-6043,205500300
Equipment 12-XXX-XXX-73X177,90755,95411,550
Facilities Acquisition and Construction Services 12-000-4XX-XXX20,85920,96730,630
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-9310654,3380
TOTAL CAPITAL EXPENDITURES 719,971756,75942,480
OPERATING BUDGET GRAND TOTAL 14,215,61315,026,62614,813,741
SPECIAL GRANTS AND ENTITLEMENTS
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX1,5582,8221,981
Nonpublic Auxiliary Services 20-XXX-XXX-XXX05,2765,703
Nonpublic Handicapped Services 20-XXX-XXX-XXX1,94900
Nonpublic Nursing Services 20-XXX-XXX-XXX3,9373,3462,346
Total State Projects 7,44411,44410,030
Federal Projects:
Title I 20-XXX-XXX-XXX44,52731,55437,599
Title II 20-XXX-XXX-XXX014,82115,372
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX229,706187,657196,255
Other Special Projects 20-XXX-XXX-XXX198,79100
Total Federal Projects 473,024234,032249,226
TOTAL GRANTS AND ENTITLEMENTS 480,468245,476259,256
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,232,1931,227,8561,151,364
TOTAL REPAYMENT OF DEBT 1,232,1931,227,8561,151,364
Total Expenditures 15,928,27416,499,95816,224,361
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 15,928,27416,499,95816,224,361

 

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 Budget450,962298,744299,083299,083
  Repayment of Debt69469400
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve377,812899,017509,667509,967
      Adult Education Programs0000
      Maintenance Reserve0075,00075,000
      Legal Reserve29,897000
      Tuition Reserve275,000532,687257,6870
      Current Expense Emergency Reserve100,494101,210101,510101,660
  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 Cost11,82410,67611,52212,02311,624
Total Classroom Instruction7,7017,2267,3577,6077,404
Classroom-Salaries and Benefits7,1826,7816,9307,1666,992
Classroom-General Supplies and Textbooks333215299293293
Classroom-Purchased Services and Other186229128149119
Total Support Services1,5121,1591,1861,2601,220
Support Services-Salaries and Benefits1,3331,0301,0311,0861,072
Total Administrative Costs1,3071,3401,3561,4401,405
Administration-Salaries and Benefits9661,0421,1021,1331,116
Legal Costs050596060
Total Operations and Maintenance of Plant1,4391,3941,5641,6551,538
Operations & Maintenance of Plant-Salary & Ben.810793807831783
Total Food Services Costs00000
Total Extracurricular Costs5646515250
Total Equipment Costs49190346113
Employee Benefits as a % of Salaries30.928.128.529.727.8

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
  • Lopatcong School District is a member of the Alliance for Competitive
  • Telecommunications for joint telephone services and a member of the Allia
  • nce for Competitive Energy Services for joint purchasing of electric and
  • natural gas. Transportation services are shared through Warren County Spe
  • cial Services School District, the Sussex County Coop and other local dis
  • tricts for special education, regular education and non-public routes to
  • and from school as well as for field trips and other off campus activitie
  • s. The district particiaptes in joint purchasing arrangements for school
  • supplies through Educational Data Services, Hunterdon County Educational
  • Services Commission. We also purchase items with other local districts to
  • get a lower per item cost. We also purchase items off of State contract.
  • The local municipal government provides some snow plowing and rock salt.
  • The Warren County Schools work together to share expenses for the annual
  • school election, Child Nutrition Ad and the Child Find Program.Profes-
  • sional Development programs are shared with other districts through a
  • district hosted Technology Day and Energy Management Training. The dis-
  • trict participates in an energy sell back program through North American
  • Power Partners to reduce energy costs and gain revenue. We are looking
  • into other opportunities to share services in the area of operations and
  • maintenance.

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy11,327,612 (A)
Estimated Net Taxable Valuation (as of 01/19/2011)1,051,382,339 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1001.0774 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy12,243,444 (D)
Estimated Net Taxable Valuation (as of 01/19/2011)1,051,382,339 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1001.1645 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy11,327,612 (G)
Estimated Equalized Valuation (as of 10/01/2010)990,293,627 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1001.1439 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy12,243,444 (J)
Estimated Equalized Valuation (as of 10/01/2010)990,293,627 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1001.2363 (L)

 

Administrative Salaries
Employee Name: Matthew Eagleburger 
Job TitlePrincipal 
Base Annual Salary95,945 
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 15 
  Description of Other Contracted Non-working DaysHolidays 
Benefits: 
Allowances5,900 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other663 
  Retirement Plans
Contractual Post-Employment Benefits Amount6,642 
  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: Rosemary Kowalchuk 
Job TitlePrincipal 
Base Annual Salary111,595 
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 15 
  Description of Other Contracted Non-working DaysHolidays 
Benefits: 
Allowances5,965 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other278 
  Retirement Plans6,300 
Contractual Post-Employment Benefits Amount6,438 
  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: Stephen Geisel 
Job TitleAssistant Principal Transportation Coordinator 
Base Annual Salary79,076 
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 15 
  Description of Other Contracted Non-working DaysHolidays 
Benefits: 
Allowances6,115 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other663 
  Retirement Plans
Contractual Post-Employment Benefits Amount3,193 
  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: Teresa E. Barna 
Job TitleBusiness Administrator 
Base Annual Salary91,242 
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 15 
  Description of Other Contracted Non-working DaysHolidays 
Benefits: 
Allowances4,152 
Bonuses886 
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other663 
  Retirement Plans
Contractual Post-Employment Benefits Amount5,966 
  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: Vicki J. Pede 
Job TitleSuperintendent CST Director 
Base Annual Salary146,935 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract01/01/2009 
  Ending Date of Contract06/30/2012 
  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 14 
  Description of Other Contracted Non-working DaysHolidays 
Benefits: 
Allowances8,300 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other467 
  Retirement Plans
Contractual Post-Employment Benefits Amount9,889 
  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