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User Friendly Budgets
2012-13

WARREN - HARMONY TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time241241239
spacing
Pupils on Roll - Special Full-Time554341
Private School Placements333
spacing
Pupils Sent to Other Districts-Reg Prog107104108
Pupils Sent to Other Dists-Spec Ed Prog17910
Pupils Received222111

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 156,638 183,607
Withdrawal from Cap Res-for Local Share 10-307 0 390,000 0
Revenues from Local Sources:
Local Tax Levy 10-1210 5,723,744 5,838,218 5,838,218
Tuition 10-1300 66,393 57,400 39,000
Interest Earned on Maintenance Reserve 10-1XXX 522 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 0 1,000 1,000
Unrestricted Miscellaneous Revenues 10-1XXX 7,292 4,500 12,152
SUBTOTAL  5,797,951 5,901,118 5,890,370
Revenues from State Sources:
Extraordinary Aid 10-3131 78,748 0 0
Other State Aids 10-3XXX 1,634 0 0
Categorical Special Education Aid 10-3132 189,498 209,681 216,740
Categorical Security Aid 10-3177 0 32,596 31,926
Categorical Transportation Aid 10-3121 0 16,261 102,925
SUBTOTAL  269,880 258,538 351,591
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 2,813 0 0
SUBTOTAL  2,813 0 0
Adjustment for Prior Year Encumbrances  0 8,464 0
Actual Revenues (Over)/Under Expenditures  31,932 0 0
TOTAL OPERATING BUDGET  6,102,576 6,714,758 6,425,568
GRANTS AND ENTITLEMENTS
Revenues from Federal Sources:
Title I 20-4411-4416 24,890 27,368 20,000
Title II 20-4451-4455 2,889 9,142 5,000
Title IV 20-4471-4474 781 781 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 92,008 93,823 93,000
Other 20-4XXX 42,207 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  162,775 131,114 118,000
TOTAL GRANTS AND ENTITLEMENTS  162,775 131,114 118,000
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 304,173 0 0
TOTAL REVENUES FROM LOCAL SOURCES  304,173 0 0
TOTAL LOCAL REPAYMENT OF DEBT  304,173 0 0
TOTAL REPAYMENT OF DEBT  304,173 0 0
TOTAL REVENUES/SOURCES  6,569,524 6,845,872 6,543,568
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  6,569,524 6,845,872 6,543,568

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,290,8561,340,6371,569,482
Special Education 11-2XX-100-XXX498,035537,661337,400
Basic Skills/Remedial 11-230-100-XXX41,89353,71335,800
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX27,82613,55020,500
Before/After School Programs 11-421-XXX-XXX007,500
Summer School 11-422-XXX-XXX007,500
Support Services:
Tuition 11-000-100-XXX1,974,1451,866,9291,793,720
Health Services 11-000-213-XXX80,24888,37087,200
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217183,014195,405170,600
Guidance 11-000-218-XXX16,97917,07917,650
Child Study Teams 11-000-219-XXX141,213137,600136,300
Improvement of Instructional Services 11-000-221-XXX4,7596,0006,000
Educational Media Services - School Library 11-000-222-XXX83,95787,17092,700
Instructional Staff Training Services 11-000-223-XXX1,2901,0002,000
General Administration 11-000-230-XXX177,398163,308166,200
School Administration 11-000-240-XXX91,880115,715118,900
Central Svcs & Admin Info Technology 11-000-25X-XXX64,19075,84775,700
Operation and Maintenance of Plant Services 11-000-26X-XXX404,722438,830489,460
Student Transportation Services 11-000-270-XXX299,775334,137340,750
Personal Services - Employee Benefits 11-XXX-XXX-2XX718,591849,758920,966
Total Support Services Expenditures 4,242,1614,377,1484,418,146
TOTAL GENERAL CURRENT EXPENSE 6,100,7716,322,7096,396,328
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60401,0001,000
Equipment 12-XXX-XXX-73X0026,800
Facilities Acquisition and Construction Services 12-000-4XX-XXX1,8051,0491,440
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-9310390,0000
TOTAL CAPITAL EXPENDITURES 1,805392,04929,240
OPERATING BUDGET GRAND TOTAL 6,102,5766,714,7586,425,568
SPECIAL GRANTS AND ENTITLEMENTS
Federal Projects:
Title I 20-XXX-XXX-XXX24,89027,36820,000
Title II 20-XXX-XXX-XXX2,8899,1425,000
Title IV 20-XXX-XXX-XXX7817810
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX92,00893,82393,000
Other Special Projects 20-XXX-XXX-XXX42,20700
Total Federal Projects 162,775131,114118,000
TOTAL GRANTS AND ENTITLEMENTS 162,775131,114118,000
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX304,17300
TOTAL REPAYMENT OF DEBT 304,17300
Total Expenditures 6,569,5246,845,8726,543,568
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 6,569,5246,845,8726,543,568

 

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 Budget430,171428,899399,452250,000
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve405,283405,80516,80517,805
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve89,51892,30634,1550
      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 Cost12,83813,03612,85414,56415,221
Total Classroom Instruction8,2167,9107,7788,8249,242
Classroom-Salaries and Benefits7,9397,3767,1178,0478,506
Classroom-General Supplies and Textbooks209384492585493
Classroom-Purchased Services and Other68150170192244
Total Support Services1,9382,1522,1072,3832,376
Support Services-Salaries and Benefits1,7931,8051,7852,0182,062
Total Administrative Costs1,4231,3351,3931,5761,574
Administration-Salaries and Benefits1,1478771,1481,2981,079
Legal Costs016321818
Total Operations and Maintenance of Plant1,1761,5181,5191,7181,930
Operations & Maintenance of Plant-Salary & Ben.519612596674687
Board Contribution to Food Services00000
Total Extracurricular Costs86123566399
Total Equipment Costs000096
Employee Benefits as a % of Salaries2629.3333336

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
  • Shared Service opportunities are continually being explored. Shared staff
  • include CSA with Belvidere and a social worker with Allamuchy Twp. d

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,838,218 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)480,893,871 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1001.2140 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy5,838,218 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)480,893,871 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1001.2140 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,838,218 (G)
Estimated Equalized Valuation (as of 10/01/2011)587,960,264 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.9930 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy5,838,218 (J)
Estimated Equalized Valuation (as of 10/01/2011)587,960,264 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.9930 (L)

 

Administrative Salaries
Employee Name: Ronald Rush 
Job TitleBusiness Administrator 
Base Annual Salary15,000 
Full Time Equivalents (FTE)0.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract01/01/2012 
  Ending Date of Contract03/30/2012 
  Contracted Number of Annual Work Days
  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$50.00 per hour per diem rate 
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 BenefitsEmployee per diem; not entitled to pos t 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$50.00 per hour per diem interim BA 
Employee Name: Ryanne Bigelli 
Job TitlePrincipal 
Base Annual Salary80,000 
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 Days
  Contracted Number of Annual Vacation Days 17 
  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: 
Allowances800 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
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 BenefitsBuy back of sick days capped at $7500 
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: Shared Service Agreement 
Job TitleSuperintendent 
Base Annual Salary
Full Time Equivalents (FTE)0.0 
Shared with another district?
Shared County 
Shared District0280 
Shared Job TitleSuperintendent 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days
  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$50,000 shared service 
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 BenefitsShared services; employee paid through Belvidere BOE. 
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$50,000 shared service agreement