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User Friendly Budgets
2012-13

WARREN - FRANKLIN TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time264255249
spacing
Pupils on Roll - Special Full-Time263531
spacing
Pupils Sent to Other Dists-Spec Ed Prog412
Pupils Received100

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 291,373 41,841
Withdrawal from Cap Res-for Local Share 10-307 247,993 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 3,762,850 3,806,507 3,778,870
Tuition 10-1300 76,676 65,460 69,720
Interest Earned on Capital Reserve Funds 10-1XXX 267 868 2,000
Unrestricted Miscellaneous Revenues 10-1XXX 28,744 16,000 18,673
SUBTOTAL  3,868,537 3,888,835 3,869,263
Revenues from State Sources:
Extraordinary Aid 10-3131 266,320 72,190 175,000
Other State Aids 10-3XXX 2,022 0 0
Categorical Special Education Aid 10-3132 142,156 142,156 148,587
Equalization Aid 10-3176 461,342 508,900 568,259
Categorical Security Aid 10-3177 0 0 3,767
Categorical Transportation Aid 10-3121 0 0 23,298
SUBTOTAL  871,840 723,246 918,911
Revenues from Federal Sources:
SUBTOTAL  0 28,745 0
Adjustment for Prior Year Encumbrances  0 17,541 0
Actual Revenues (Over)/Under Expenditures  -38,285 0 0
TOTAL OPERATING BUDGET  4,950,085 4,949,740 4,830,015
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 5,000 5,500 0
Revenues from Federal Sources:
Title I 20-4411-4416 19,364 0 0
Title II 20-4451-4455 10,375 7,876 6,695
Title IV 20-4471-4474 611 0 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 62,060 60,006 51,005
Other 20-4XXX 69,474 32,273 0
TOTAL REVENUES FROM FEDERAL SOURCES  161,884 100,155 57,700
TOTAL GRANTS AND ENTITLEMENTS  166,884 105,655 57,700
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 15,105 0
Revenues from Local Sources:
Local Tax Levy 40-1210 257,454 231,657 248,163
TOTAL REVENUES FROM LOCAL SOURCES  257,454 231,657 248,163
TOTAL LOCAL REPAYMENT OF DEBT  257,454 246,762 248,163
Actual Revenues (Over)/Under Expenditures  -15,105 0 0
TOTAL REPAYMENT OF DEBT  242,349 246,762 248,163
TOTAL REVENUES/SOURCES  5,359,318 5,302,157 5,135,878
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  5,359,318 5,302,157 5,135,878

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,388,8731,550,1991,474,912
Special Education 11-2XX-100-XXX395,302324,844303,867
Basic Skills/Remedial 11-230-100-XXX154,290240,121220,693
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX10,33615,69916,825
Summer School 11-422-XXX-XXX13,7276,03011,244
Support Services:
Tuition 11-000-100-XXX83,88577,18086,760
Health Services 11-000-213-XXX70,59862,91663,535
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21772,275253,538265,651
Guidance 11-000-218-XXX2,74724,3314,150
Child Study Teams 11-000-219-XXX203,967215,821231,029
Improvement of Instructional Services 11-000-221-XXX10,85612,47110,950
Educational Media Services - School Library 11-000-222-XXX28,43031,54132,044
Instructional Staff Training Services 11-000-223-XXX1,48132,73061,750
General Administration 11-000-230-XXX174,830121,743106,630
School Administration 11-000-240-XXX46,259101,48397,760
Central Svcs & Admin Info Technology 11-000-25X-XXX147,280152,329152,196
Operation and Maintenance of Plant Services 11-000-26X-XXX310,564406,376347,143
Student Transportation Services 11-000-270-XXX161,879140,020164,153
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,055,8791,149,3031,164,036
Total Support Services Expenditures 2,370,9302,781,7822,787,787
TOTAL GENERAL CURRENT EXPENSE 4,333,4584,918,6754,815,328
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604200,00000
Interest Earned on Capital Reserve 10-6042678682,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX15,8979,24512,687
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931247,99300
Capital Reserve-Transfer to Repayment of Debt 12-000-4XX-933143,98700
TOTAL CAPITAL EXPENDITURES 608,14410,11314,687
Transfer of Funds to Charter Schools 10-000-100-56X8,48320,9520
OPERATING BUDGET GRAND TOTAL 4,950,0854,949,7404,830,015
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX5,0005,5000
Federal Projects:
Title I 20-XXX-XXX-XXX19,36400
Title II 20-XXX-XXX-XXX10,3757,8766,695
Title IV 20-XXX-XXX-XXX61100
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX62,06060,00651,005
Other Special Projects 20-XXX-XXX-XXX69,47432,2730
Total Federal Projects 161,884100,15557,700
TOTAL GRANTS AND ENTITLEMENTS 166,884105,65557,700
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX242,349246,762248,163
TOTAL REPAYMENT OF DEBT 242,349246,762248,163
Total Expenditures 5,359,3185,302,1575,135,878
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 5,215,3315,302,1575,135,878

 

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 Budget393,987518,341249,999249,999
  Repayment of Debt015,10500
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve251,661203,935204,803206,803
      Adult Education Programs0000
      Maintenance Reserve50,00050,00050,00050,000
      Legal Reserve23,03164,87241,8410
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  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 Cost13,06813,89015,78216,83316,301
Total Classroom Instruction8,4269,1269,8939,8979,926
Classroom-Salaries and Benefits7,9178,7189,5088,9339,507
Classroom-General Supplies and Textbooks448313288884322
Classroom-Purchased Services and Other6194988097
Total Support Services1,7091,7961,9452,8803,097
Support Services-Salaries and Benefits1,5121,6441,7012,4082,449
Total Administrative Costs1,5511,6461,6841,6971,694
Administration-Salaries and Benefits1,2881,3811,3841,3921,457
Legal Costs022554214
Total Operations and Maintenance of Plant1,4591,2501,5501,6431,485
Operations & Maintenance of Plant-Salary & Ben.588681740837850
Board Contribution to Food Services00000
Total Extracurricular Costs5548627582
Total Equipment Costs290000
Employee Benefits as a % of Salaries38.54044.140.740.6

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
  • JOINT TRANSPORTATION AGREEMENT WITH WARRNE HILLS, MANSDIELD TWP AND
  • WASHINGTON TWP.
  • JOINT TRANSPORTATION AGREEMENT WITH WCSSSD (NON PUBLIC AND SPECIAL ED)
  • PURCHASING USING HUNTERDON COUNTY ESC
  • PURCHASING USING MIDDLESEX COUNTY ESC
  • TECHNOLOGY CONSULTANT WITH HUNTERDON COUNTY ESC
  • PARTICIPATE IN ACES
  • SNOW REMOVAL CONTRACTED WITH FRANKLIN TWP DPW IN EXCHANGE FOR BUILDING
  • CLEANING.
  • PARTICIPATE IN ERATE

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,778,870 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)421,131,591 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1000.8973 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,027,033 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)421,131,591 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1000.9562 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,778,870 (G)
Estimated Equalized Valuation (as of 10/01/2011)421,847,129 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.8958 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,027,033 (J)
Estimated Equalized Valuation (as of 10/01/2011)421,847,129 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.9546 (L)

 

Administrative Salaries
Employee Name: Heather A. Spitzer 
Job TitleBusiness Administrator 
Base Annual Salary85,696 
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 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 11 
  Description of Other Contracted Non-working DaysSchool Holidays 
Benefits: 
Allowances1,150 
Bonuses4,000 
Stipends2,000 
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  Description of: 
   Buyback of Sick Days at the End of Contract10 yrs in Dist and eligilbe to retire 
   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: Mary McCarty 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary103,069 
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 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 11 
  Description of Other Contracted Non-working DaysSchool Holidays 
Benefits: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  Description of: 
   Buyback of Sick Days at the End of Contract10 yrs in Dist and eligible to retire 
   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: Matthew Eagleburger 
Job TitleSuperintendent Principal 
Base Annual Salary110,000 
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 Contract06/30/2014 
  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 11 
  Description of Other Contracted Non-working DaysSchool Holidays 
Benefits: 
Allowances1,400 
Bonuses8,000 
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  Description of: 
   Buyback of Sick Days at the End of Contract10 yrs in Dist. and eligible to retire 
   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: Richard Reduzzi 
Job TitleTeacher 
Base Annual Salary77,562 
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 Contract06/30/2014 
  Contracted Number of Annual Work Days185 
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days 10 
  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 Amount9,000 
  Description of: 
   Buyback of Sick Days at the End of Contract10 yrs in Dist and eligible to retire 
   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