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User Friendly Budgets
2012-13

WARREN - LOPATCONG TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time824792792
spacing
Pupils on Roll - Special Full-Time918585
Private School Placements761
spacing
Pupils Sent to Other Districts-Reg Prog346354376
Pupils Sent to Other Dists-Spec Ed Prog26259
Pupils Received221715

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 0 406,501
Withdrawal from Cap Res-for Local Share 10-307 654,338 0 0
Withdrawal from Tuition Reserve-for Tuition adj. 10-311 275,000 257,687 0
Withdrawal from Tuition Reserve-Excess over adj. 10-311 0 0 400,000
Revenues from Local Sources:
Local Tax Levy 10-1210 11,105,502 11,327,612 11,622,452
Tuition 10-1300 89,152 120,902 45,000
Interest Earned on Current Expense Emergency Res 10-1XXX 307 150 100
Interest Earned on Capital Reserve Funds 10-1XXX 2,415 300 200
Unrestricted Miscellaneous Revenues 10-1XXX 24,838 5,000 3,247
SUBTOTAL  11,222,214 11,453,964 11,670,999
Revenues from State Sources:
Extraordinary Aid 10-3131 71,175 0 0
Other State Aids 10-3XXX 5,942 0 0
Categorical Special Education Aid 10-3132 650,366 650,366 688,008
Equalization Aid 10-3176 2,179,275 2,324,435 2,606,098
Categorical Security Aid 10-3177 0 0 19,654
Categorical Transportation Aid 10-3121 0 0 35,307
SUBTOTAL  2,906,758 2,974,801 3,349,067
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 12,653 9,061 8,364
SUBTOTAL  12,653 126,863 8,364
Adjustment for Prior Year Encumbrances  0 69,453 0
Actual Revenues (Over)/Under Expenditures  -654,438 0 0
TOTAL OPERATING BUDGET  14,416,525 14,882,768 15,834,931
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 8,193 10,030 8,378
TOTAL REVENUES FROM STATE SOURCES  8,193 10,030 8,378
Revenues from Federal Sources:
Title I 20-4411-4416 45,681 37,599 31,959
Title II 20-4451-4455 18,183 15,372 13,066
I.D.E.A. Part B (Handicapped) 20-4420-4429 210,548 196,255 194,439
Other 20-4XXX 94,688 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  369,100 249,226 239,464
TOTAL GRANTS AND ENTITLEMENTS  377,293 259,256 247,842
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 991,213 915,832 894,692
TOTAL REVENUES FROM LOCAL SOURCES  991,213 915,832 894,692
Revenues from State Sources:
Debt Service Aid Type II 40-3160 235,949 235,532 207,664
TOTAL LOCAL REPAYMENT OF DEBT  1,227,162 1,151,364 1,102,356
Actual Revenues (Over)/Under Expenditures  694 0 0
TOTAL REPAYMENT OF DEBT  1,227,856 1,151,364 1,102,356
TOTAL REVENUES/SOURCES  16,021,674 16,293,388 17,185,129
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  16,021,674 16,293,388 17,185,129

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX3,726,6753,925,1463,991,536
Special Education 11-2XX-100-XXX849,031978,194831,999
Basic Skills/Remedial 11-230-100-XXX639,484519,703578,732
Bilingual Education 11-240-100-XXX02500
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX24,28935,66036,374
Support Services:
Tuition 11-000-100-XXX2,762,7893,634,3284,413,344
Attendance and Social Work Services 11-000-211-XXX10,20014,97632,960
Health Services 11-000-213-XXX132,582137,706137,590
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217188,009249,265270,068
Guidance 11-000-218-XXX142,226138,230155,270
Child Study Teams 11-000-219-XXX234,268239,739259,295
Improvement of Instructional Services 11-000-221-XXX01,0007,600
Educational Media Services - School Library 11-000-222-XXX143,218105,99382,715
Instructional Staff Training Services 11-000-223-XXX18,6509,50011,500
General Administration 11-000-230-XXX320,245391,405329,439
School Administration 11-000-240-XXX409,738397,199355,825
Central Svcs & Admin Info Technology 11-000-25X-XXX271,146270,423257,151
Deposit to Maintenance Reserve 10-60675,00000
Operation and Maintenance of Plant Services 11-000-26X-XXX1,070,1401,228,1221,327,499
Student Transportation Services 11-000-270-XXX452,095568,881626,357
Interest Earned on Current Expense Emergency Res 10-607307150100
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,924,6141,994,4182,129,292
Total Support Services Expenditures 8,079,9209,381,18510,395,905
TOTAL GENERAL CURRENT EXPENSE 13,394,70614,840,28815,834,646
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604275,00000
Interest Earned on Capital Reserve 10-6042,415300200
Equipment 12-XXX-XXX-73X69,09911,5500
Facilities Acquisition and Construction Services 12-000-4XX-XXX20,96730,63085
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931654,33800
TOTAL CAPITAL EXPENDITURES 1,021,81942,480285
OPERATING BUDGET GRAND TOTAL 14,416,52514,882,76815,834,931
SPECIAL GRANTS AND ENTITLEMENTS
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX2,3011,9811,454
Nonpublic Auxiliary Services 20-XXX-XXX-XXX05,7034,847
Nonpublic Handicapped Services 20-XXX-XXX-XXX3,13100
Nonpublic Nursing Services 20-XXX-XXX-XXX2,7612,3462,077
Total State Projects 8,19310,0308,378
Federal Projects:
Title I 20-XXX-XXX-XXX45,68137,59931,959
Title II 20-XXX-XXX-XXX18,18315,37213,066
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX210,548196,255194,439
Other Special Projects 20-XXX-XXX-XXX94,68800
Total Federal Projects 369,100249,226239,464
TOTAL GRANTS AND ENTITLEMENTS 377,293259,256247,842
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,227,8561,151,3641,102,356
TOTAL REPAYMENT OF DEBT 1,227,8561,151,3641,102,356
Total Expenditures 16,021,67416,293,38817,185,129
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 16,021,67416,293,38817,185,129

 

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 Budget298,744358,393503,554294,877
  Repayment of Debt694000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve899,017522,094522,394522,594
      Adult Education Programs0000
      Maintenance Reserve075,00075,00075,000
      Legal Reserve0197,824197,8240
      Tuition Reserve532,687657,687400,0000
      Current Expense Emergency Reserve101,210101,517101,667101,767
  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 Cost11,17110,93111,62412,12912,309
Total Classroom Instruction7,2267,1347,4047,7747,855
Classroom-Salaries and Benefits6,7816,7096,9927,3847,489
Classroom-General Supplies and Textbooks215279293266265
Classroom-Purchased Services and Other229146120124101
Total Support Services1,1591,1741,2201,2621,365
Support Services-Salaries and Benefits1,0301,0471,0721,1151,209
Total Administrative Costs1,3401,3281,4051,4581,313
Administration-Salaries and Benefits1,0421,0951,1161,1611,053
Legal Costs050436334
Total Operations and Maintenance of Plant1,3941,3371,5381,5761,714
Operations & Maintenance of Plant-Salary & Ben.793791783815887
Board Contribution to Food Services00000
Total Extracurricular Costs4634505254
Total Equipment Costs1907513130
Employee Benefits as a % of Salaries28.127.627.827.429.3

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
  • Lopatcong School District continues to be a member of the Alliance for Ci
  • mpetitive Telecommunications for joint telephone services and a member of
  • the Alliance for Competitive Energy Services for joint purchasing of ecl
  • ectric and natural gas. Transportation services are jointly managed with
  • WCSSSD, the Sussex County Coop and other local districts for special educ
  • ation, regular education and non-public routes to and from school as well
  • as for field trips and other off campus activities. The district also pa
  • rticipates in joint purchasing arrangements for school supplies through H
  • unterdon ESC. We also purchase items with other local districts and off s
  • tate contract to get a lower price. We coordinate with the local township
  • for snow removal and rock salt purchasing. Warren County Schools work to
  • gether to share expenses for the annual Child Nutrition Ad and the Child
  • Find Program. Professional Developement programs are shared with other di
  • stricts through a district hosted technology day annually. The district p
  • articipates in an energy sell back program through North American Power P
  • artners to reduce energy costs and gain revenue. We will continue to rese
  • arch opportunities to share services and will take advantage of those tha
  • t make sense.

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy11,622,452 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)1,051,382,339 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1001.1054 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy12,517,144 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)1,051,382,339 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1001.1905 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy11,622,452 (G)
Estimated Equalized Valuation (as of 10/01/2011)958,028,905 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1001.2132 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy12,517,144 (J)
Estimated Equalized Valuation (as of 10/01/2011)958,028,905 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1001.3066 (L)

 

Administrative Salaries
Employee Name: Jeanene Dutt 
Job TitlePrincipal 
Base Annual Salary91,800 
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 15 
  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: 
Allowances4,000 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other20,106 
  Retirement Plans
Contractual Post-Employment Benefits Amount7,413 
  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: Nancy A. DeRiso 
Job TitleBusiness Administrator 
Base Annual Salary90,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract12/21/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days130 
  Contracted Number of Annual Vacation Days 10 
  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 DaysHolidays 
Benefits: 
Allowances4,000 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other6,250 
  Retirement Plans
Contractual Post-Employment Benefits Amount5,193 
  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: Noelle Kondikoff 
Job TitlePrincipal 
Base Annual Salary85,000 
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 Contract06/30/2012 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 15 
  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, Other22,787 
  Retirement Plans
Contractual Post-Employment Benefits Amount13,520 
  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: Richard Bonney 
Job TitleAssistant Principal 
Base Annual Salary70,000 
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 Contract06/30/2012 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 15 
  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: 
Allowances5,800 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other9,190 
  Retirement Plans
Contractual Post-Employment Benefits Amount24,345 
  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 15 
  Description of Other Contracted Non-working DaysHolidays 
Benefits: 
Allowances4,600 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other23,547 
  Retirement Plans
Contractual Post-Employment Benefits Amount38,137 
  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