>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>WARREN  >>HACKETTSTOWN

User Friendly Budgets
2012-13

WARREN - HACKETTSTOWN

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time1,5571,5591,596
spacing
Pupils on Roll - Special Full-Time278250261
Private School Placements12109
spacing
Pupils Sent to Other Dists-Spec Ed Prog365
Pupils Received532512538
Pupils in State Facilities222

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 991,159 1,702,688
Withdrawal from Cap Res-for Local Share 10-307 0 500,000 0
Revenues from Local Sources:
Local Tax Levy 10-1210 14,508,126 14,103,472 14,275,024
Tuition 10-1300 7,652,938 7,651,721 7,219,251
Interest Earned on Capital Reserve Funds 10-1XXX 0 2,044 1,000
Unrestricted Miscellaneous Revenues 10-1XXX 574,476 521,000 1,225,652
SUBTOTAL  22,735,540 22,278,237 22,720,927
Revenues from State Sources:
Extraordinary Aid 10-3131 99,458 180,000 37,000
Categorical Special Education Aid 10-3132 685,905 685,905 730,572
Equalization Aid 10-3176 3,375,348 3,664,992 4,149,743
Categorical Security Aid 10-3177 0 0 30,978
Categorical Transportation Aid 10-3121 0 0 12,842
SUBTOTAL  4,160,711 4,530,897 4,961,135
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 17,959 21,956 15,335
SUBTOTAL  17,959 210,205 15,335
Adjustment for Prior Year Encumbrances  0 893,447 0
Actual Revenues (Over)/Under Expenditures  -1,558,682 0 0
TOTAL OPERATING BUDGET  25,355,528 29,403,945 29,400,085
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 77,544 55,383 47,900
TOTAL REVENUES FROM STATE SOURCES  77,544 55,383 47,900
Revenues from Federal Sources:
Title I 20-4411-4416 161,439 156,491 133,000
Title II 20-4451-4455 56,440 38,567 32,800
Title III 20-4491-4494 34,023 14,392 12,300
Title IV 20-4471-4474 2,305 0 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 333,753 359,170 306,000
Vocational Education 20-4430 17,135 0 0
Other 20-4XXX 11,553 15,858 13,500
TOTAL REVENUES FROM FEDERAL SOURCES  616,648 584,478 497,600
TOTAL GRANTS AND ENTITLEMENTS  694,192 639,861 545,500
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 29,124
Revenues from Local Sources:
Local Tax Levy 40-1210 322,213 320,300 293,476
Miscellaneous 40-1XXX 6 0 0
TOTAL REVENUES FROM LOCAL SOURCES  322,219 320,300 293,476
TOTAL LOCAL REPAYMENT OF DEBT  322,219 320,300 322,600
Actual Revenues (Over)/Under Expenditures  -6 0 0
TOTAL REPAYMENT OF DEBT  322,213 320,300 322,600
TOTAL REVENUES/SOURCES  26,371,933 30,364,106 30,268,185
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  26,371,933 30,364,106 30,268,185

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX8,405,2468,991,3329,177,966
Special Education 11-2XX-100-XXX2,258,5672,476,7542,634,851
Basic Skills/Remedial 11-230-100-XXX364,580424,130320,848
Bilingual Education 11-240-100-XXX217,007221,900231,063
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX130,676110,495170,446
School Sponsored Athletics 11-402-100-XXX698,697733,294769,681
Support Services:
Tuition 11-000-100-XXX950,970838,000877,669
Attendance and Social Work Services 11-000-211-XXX23,46739,00080,500
Health Services 11-000-213-XXX318,555358,025371,184
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217213,608248,841430,095
Guidance 11-000-218-XXX817,759857,468942,507
Child Study Teams 11-000-219-XXX750,971904,200972,115
Improvement of Instructional Services 11-000-221-XXX28,500112,500115,340
Educational Media Services - School Library 11-000-222-XXX572,191600,143739,146
Instructional Staff Training Services 11-000-223-XXX16,21756,47342,000
General Administration 11-000-230-XXX597,884663,500630,475
School Administration 11-000-240-XXX1,084,8971,178,3841,289,289
Central Svcs & Admin Info Technology 11-000-25X-XXX395,255404,503362,820
Operation and Maintenance of Plant Services 11-000-26X-XXX2,006,7662,270,9322,974,778
Student Transportation Services 11-000-270-XXX345,153438,000457,300
Personal Services - Employee Benefits 11-XXX-XXX-2XX4,515,5494,892,5174,988,869
Total Support Services Expenditures 12,637,74213,862,48615,274,087
TOTAL GENERAL CURRENT EXPENSE 24,712,51526,820,39128,578,942
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60402,0441,000
Equipment 12-XXX-XXX-73X153,509339,729205,734
Facilities Acquisition and Construction Services 12-000-4XX-XXX489,5042,241,781614,409
TOTAL CAPITAL EXPENDITURES 643,0132,583,554821,143
OPERATING BUDGET GRAND TOTAL 25,355,52829,403,94529,400,085
SPECIAL GRANTS AND ENTITLEMENTS
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX10,4128,6027,400
Nonpublic Auxiliary Services 20-XXX-XXX-XXX24,94934,49330,000
Nonpublic Nursing Services 20-XXX-XXX-XXX10,67712,28810,500
Other Special Projects 20-XXX-XXX-XXX31,50600
Total State Projects 77,54455,38347,900
Federal Projects:
Title I 20-XXX-XXX-XXX161,439156,491133,000
Title II 20-XXX-XXX-XXX56,44038,56732,800
Title III 20-XXX-XXX-XXX34,02314,39212,300
Title IV 20-XXX-XXX-XXX2,30500
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX333,753359,170306,000
Vocational Education 20-XXX-XXX-XXX17,13500
Other Special Projects 20-XXX-XXX-XXX11,55315,85813,500
Total Federal Projects 616,648584,478497,600
TOTAL GRANTS AND ENTITLEMENTS 694,192639,861545,500
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX322,213320,300322,600
TOTAL REPAYMENT OF DEBT 322,213320,300322,600
Total Expenditures 26,371,93330,364,10630,268,185
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 26,371,93330,364,10630,268,185

 

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 Budget814,196566,876796,755507,111
  Repayment of Debt29,11829,12429,1240
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1,005,0051,505,0051,507,0491,508,049
      Adult Education Programs0000
      Maintenance Reserve50,00050,000150,000150,000
      Legal Reserve1,238,2562,344,4381,413,0440
      Tuition Reserve0000
      Current Expense Emergency Reserve00100,000100,000
  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 Cost13,31712,73313,46514,10214,667
Total Classroom Instruction8,0607,7548,1458,4778,363
Classroom-Salaries and Benefits7,7257,4077,7037,9887,764
Classroom-General Supplies and Textbooks167183219231326
Classroom-Purchased Services and Other167164223259272
Total Support Services2,0491,8692,0512,1962,480
Support Services-Salaries and Benefits1,8531,7081,8831,9742,240
Total Administrative Costs1,3811,3711,4571,4961,496
Administration-Salaries and Benefits1,1821,1571,2261,2271,236
Legal Costs028275038
Total Operations and Maintenance of Plant1,2601,1901,2621,3601,713
Operations & Maintenance of Plant-Salary & Ben.448440434471505
Board Contribution to Food Services00000
Total Extracurricular Costs561551550571615
Total Equipment Costs8984146188111
Employee Benefits as a % of Salaries2728.22928.728.1

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.

 

Unusual Revenues and Appropriations
SourceAmountDescription
Insurance Premium Rebate1,000,000 
Total Unusual Revenues1,000,000 

 

Shared Services
  • Curriculum Articulation with the sending districts
  • Joint Transportation through Sussex County Regional Coop
  • Joint purchasing for school supplies, copy paper, etc. through Ed Data
  • and the Morris County Regional Coop
  • Joint purchasing of energy services, both gas and electric through ACES
  • Interlocal agreeement with Hackettstown town council for the purchase
  • of gasoline.
  • Joint Insurance Fund
  • Staff Development
  • Crisis Situation Support
  • Joint Transportation with Allamuchy for Athletic events
  • Maintenance and Property Management Services

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy14,275,024 (A)
Estimated Net Taxable Valuation (as of 02/24/2012)1,074,139,999 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1001.3290 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy14,568,500 (D)
Estimated Net Taxable Valuation (as of 02/24/2012)1,074,139,999 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1001.3563 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy14,275,024 (G)
Estimated Equalized Valuation (as of 02/24/2012)1,034,900,093 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1001.3794 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy14,568,500 (J)
Estimated Equalized Valuation (as of 02/24/2012)1,034,900,093 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1001.4077 (L)

 

Administrative Salaries
Employee Name: Diane Pittenger 
Job TitleAssistant Superintendent 
Base Annual Salary120,435 
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 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: 
Allowances4,000 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount7,200 
  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: John Morsillo 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary79,613 
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 Days206 
  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: 
Allowances540 
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 ContractNo Payment of Sick Days in 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: Robert Gratz 
Job TitleSuperintendent 
Base Annual Salary186,394 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2007 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days260 
  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: 
Allowances9,307 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other900 
  Retirement Plans107,121 
Contractual Post-Employment Benefits Amount7,500 
  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 Remuneration3,585 
  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 Salary112,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract09/19/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days205 
  Contracted Number of Annual Vacation Days 17 
  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: 
Allowances5,500 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount7,200 
  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