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User Friendly Budgets
2012-13

SOMERSET - WARREN TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time1,8751,8041,861
spacing
Pupils on Roll - Special Full-Time314288256
Private School Placements13110
spacing
Pupils Sent to Other Dists-Spec Ed Prog5618
Pupils Received216

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 208,180 439,876
Withdrawal from Cap Res-for Local Share 10-307 0 720,000 1,338,000
Transfers from Other Funds 10-5200 198,161 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 36,325,302 36,524,488 37,026,216
Tuition 10-1300 200,689 139,500 120,000
Transportation Fees from Other LEAs 10-1420-1440 83,420 50,000 25,000
Interest Earned on Capital Reserve Funds 10-1XXX 1,137 500 500
Unrestricted Miscellaneous Revenues 10-1XXX 90,282 54,847 24,033
SUBTOTAL  36,700,830 36,769,335 37,195,749
Revenues from State Sources:
Extraordinary Aid 10-3131 490,513 200,000 200,000
Other State Aids 10-3XXX 30,798 0 0
Categorical Special Education Aid 10-3132 139,398 914,039 1,025,102
Categorical Security Aid 10-3177 0 0 30,971
Categorical Transportation Aid 10-3121 0 0 131,368
SUBTOTAL  660,709 1,114,039 1,387,441
Revenues from Federal Sources:
SUBTOTAL  0 70,877 0
Adjustment for Prior Year Encumbrances  0 946,636 0
Actual Revenues (Over)/Under Expenditures  -2,156,103 0 0
TOTAL OPERATING BUDGET  35,403,597 39,829,067 40,361,066
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 93,022 76,981 1,000
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 1,604 2,018 1,300
TOTAL REVENUES FROM STATE SOURCES  1,604 2,018 1,300
Revenues from Federal Sources:
Title II 20-4451-4455 28,511 25,438 0
Title III 20-4491-4494 16,219 12,877 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 505,839 474,686 403,484
Other 20-4XXX 0 19,124 14,532
TOTAL REVENUES FROM FEDERAL SOURCES  550,569 532,125 418,016
TOTAL GRANTS AND ENTITLEMENTS  645,195 611,124 420,316
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 2 14,237
Revenues from Local Sources:
Local Tax Levy 40-1210 684,394 656,101 613,840
TOTAL REVENUES FROM LOCAL SOURCES  684,394 656,101 613,840
Revenues from State Sources:
Debt Service Aid Type II 40-3160 292,874 280,767 268,773
TOTAL LOCAL REPAYMENT OF DEBT  977,268 936,870 896,850
Actual Revenues (Over)/Under Expenditures  -12 0 0
TOTAL REPAYMENT OF DEBT  977,256 936,870 896,850
TOTAL REVENUES/SOURCES  37,026,048 41,377,061 41,678,232
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  37,026,048 41,377,061 41,678,232

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX11,700,10412,814,61012,412,572
Special Education 11-2XX-100-XXX3,736,1334,429,3404,400,599
Basic Skills/Remedial 11-230-100-XXX886,605967,377960,121
Bilingual Education 11-240-100-XXX211,777241,802238,088
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX79,10087,90090,260
School Sponsored Athletics 11-402-100-XXX40,49540,70043,120
Support Services:
Tuition 11-000-100-XXX776,799826,800923,808
Attendance and Social Work Services 11-000-211-XXX4731,0001,000
Health Services 11-000-213-XXX363,108405,608354,295
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217989,6091,064,3021,108,251
Guidance 11-000-218-XXX594,934645,330594,638
Child Study Teams 11-000-219-XXX915,9451,043,9301,022,449
Improvement of Instructional Services 11-000-221-XXX321,345361,187359,408
Educational Media Services - School Library 11-000-222-XXX941,0271,047,5541,048,706
Instructional Staff Training Services 11-000-223-XXX56,015102,102131,777
General Administration 11-000-230-XXX597,682667,114626,122
School Administration 11-000-240-XXX1,237,4551,280,7551,294,753
Central Svcs & Admin Info Technology 11-000-25X-XXX439,454496,588495,242
Operation and Maintenance of Plant Services 11-000-26X-XXX3,038,1263,543,8093,545,443
Student Transportation Services 11-000-270-XXX1,856,2461,977,3932,111,833
Personal Services - Employee Benefits 11-XXX-XXX-2XX5,516,8396,503,2147,009,931
Total Support Services Expenditures 17,645,05719,966,68620,627,656
TOTAL GENERAL CURRENT EXPENSE 34,299,27138,548,41538,772,416
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040500500
Equipment 12-XXX-XXX-73X365,078152,827298,500
Facilities Acquisition and Construction Services 12-000-4XX-XXX562,320631,3251,112,700
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-9310317,2000
TOTAL CAPITAL EXPENDITURES 927,3981,101,8521,411,700
Summer School:
Instruction 13-422-100-XXX172,298174,170172,200
Support Services 13-422-200-XXX4,6304,6304,750
Total Summer School 176,928178,800176,950
TOTAL SPECIAL SCHOOLS 176,928178,800176,950
OPERATING BUDGET GRAND TOTAL 35,403,59739,829,06740,361,066
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX93,02276,9811,000
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX735831500
Nonpublic Nursing Services 20-XXX-XXX-XXX8691,187800
Total State Projects 1,6042,0181,300
Federal Projects:
Title II 20-XXX-XXX-XXX28,51125,4380
Title III 20-XXX-XXX-XXX16,21912,8770
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX505,839474,686403,484
Other Special Projects 20-XXX-XXX-XXX019,12414,532
Total Federal Projects 550,569532,125418,016
TOTAL GRANTS AND ENTITLEMENTS 645,195611,124420,316
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX977,256936,870896,850
TOTAL REPAYMENT OF DEBT 977,256936,870896,850
Total Expenditures 37,026,04841,377,06141,678,232
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 37,026,04841,377,06141,678,232

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/10
Audited
Balance
6/30/11
Estimated
Balance
6/30/12
Estimated
Balance
6/30/13
Unassigned:
  General Operating Budget857,3781,966,019708,072708,072
  Repayment of Debt14,22714,23914,2370
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1,329,7202,025,3502,305,850968,350
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve580,681648,056439,8760
      Tuition Reserve0000
      Current Expense Emergency Reserve0375,000375,000375,000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2009-10
Actual
2010-11
Actual
2011-12
Original
Budget
2011-12
Revised
Budget
2012-13
Proposed
Budget
Total Budgetary Comparative Per Pupil Cost15,23114,39215,89617,01816,809
Total Classroom Instruction9,8479,20010,02910,86610,663
Classroom-Salaries and Benefits9,4528,8719,74810,35710,010
Classroom-General Supplies and Textbooks376316264323443
Classroom-Purchased Services and Other201317186210
Total Support Services2,4122,2752,5522,6802,662
Support Services-Salaries and Benefits2,1441,9592,1812,2662,227
Total Administrative Costs1,2851,2091,3001,3961,396
Administration-Salaries and Benefits1,0921,0601,1081,1541,182
Legal Costs018223422
Total Operations and Maintenance of Plant1,5331,5751,8651,9211,920
Operations & Maintenance of Plant-Salary & Ben.9861,0011,0961,1491,140
Board Contribution to Food Services00000
Total Extracurricular Costs7366737579
Total Equipment Costs1421675573141
Employee Benefits as a % of Salaries29.623.225.825.228

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2012 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 2011-12 revised appropriations and 2012-13 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 has an agreement with the Township of Warren for shared
  • services. The district provides technology services and support to the
  • Township in exchange for landscaping services and rock salt. The
  • district also purchases gasoline and diesel fuel from the Township
  • through an interlocal agreement.
  • The district belongs to ACES for energy purchases and belongs to a large
  • number of purchasing cooperatives.
  • In addition, the district shares the services of a staff member with the
  • Watchung Borough Board of Education.

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy36,775,352 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)3,948,847,498 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1000.9313 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy37,410,323 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)3,948,847,498 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1000.9474 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy36,775,352 (G)
Estimated Equalized Valuation (as of 01/31/2012)4,007,517,982 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.9177 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy37,410,323 (J)
Estimated Equalized Valuation (as of 01/31/2012)4,007,517,982 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.9335 (L)

 

Administrative Salaries
Employee Name: Dr. Tami Crader 
Job TitleSuperintendent 
Base Annual Salary172,200 
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 Contract06/30/2013 
  Contracted Number of Annual Work Days261 
  Contracted Number of Annual Vacation Days 23 
  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: 
Allowances2,750 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount7,948 
  Description of: 
   Buyback of Sick Days at the End of ContractSick days not eligible for reimb 
   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: Lance Reigler 
Job TitleInformation Technology 
Base Annual Salary117,556 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days261 
  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: 
Allowances1,000 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount15,373 
  Description of: 
   Buyback of Sick Days at the End of ContractPaymt for retiremt only upon 20 yrs 
   Buyback of Vacation Days at the End of ContractUpon retiremnt only,pay for rem vacati 
   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: Patricia Leonhardt 
Job TitleBusiness Administrator 
Base Annual Salary131,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract11/14/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days261 
  Contracted Number of Annual Vacation Days 23 
  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: 
Allowances2,910 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,557 
  Retirement Plans
Contractual Post-Employment Benefits Amount2,520 
  Description of: 
   Buyback of Sick Days at the End of ContractUpon retiremnt only 
   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: Tyler Tribelhorn 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary92,720 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days261 
  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: 
Allowances500 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount10,342 
  Description of: 
   Buyback of Sick Days at the End of ContractPaymt for retirem only upon 20 yrs svc 
   Buyback of Vacation Days at the End of ContractUpon retirement only pay for rem vacat 
   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