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User Friendly Budgets
2012-13

WARREN - WASHINGTON BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time441453445
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Pupils on Roll - Special Full-Time999393
Private School Placements022
spacing
Pupils Sent to Other Dists-Spec Ed Prog332
Pupils Received005

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 488,822 646,356
Revenues from Local Sources:
Local Tax Levy 10-1210 3,904,892 3,982,989 4,062,649
Tuition 10-1300 0 0 10,000
Unrestricted Miscellaneous Revenues 10-1XXX 106,798 20,038 2,000
SUBTOTAL  4,011,690 4,003,027 4,074,649
Revenues from State Sources:
Extraordinary Aid 10-3131 23,153 0 0
Other State Aids 10-3XXX 8,889 0 0
Categorical Special Education Aid 10-3132 273,651 273,651 289,587
Equalization Aid 10-3176 2,175,017 2,247,051 2,426,836
Categorical Security Aid 10-3177 0 0 20,375
Categorical Transportation Aid 10-3121 0 0 11,407
SUBTOTAL  2,480,710 2,520,702 2,748,205
Revenues from Federal Sources:
SUBTOTAL  0 93,073 0
Adjustment for Prior Year Encumbrances  0 34,356 0
Actual Revenues (Over)/Under Expenditures  -332,139 0 0
TOTAL OPERATING BUDGET  6,160,261 7,139,980 7,469,210
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 1,602 0 0
TOTAL REVENUES FROM STATE SOURCES  1,602 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 71,481 117,534 99,904
Title II 20-4451-4455 23,996 21,449 18,232
I.D.E.A. Part B (Handicapped) 20-4420-4429 162,686 152,798 129,878
Other 20-4XXX 4,108 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  262,271 291,781 248,014
TOTAL GRANTS AND ENTITLEMENTS  263,873 291,781 248,014
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 140,534 204,292 200,074
TOTAL REVENUES FROM LOCAL SOURCES  140,534 204,292 200,074
TOTAL LOCAL REPAYMENT OF DEBT  140,534 204,292 200,074
Actual Revenues (Over)/Under Expenditures  67,083 0 0
TOTAL REPAYMENT OF DEBT  207,617 204,292 200,074
TOTAL REVENUES/SOURCES  6,631,751 7,636,053 7,917,298
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  6,631,751 7,636,053 7,917,298

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,092,5052,206,9982,549,646
Special Education 11-2XX-100-XXX633,236676,659701,819
Basic Skills/Remedial 11-230-100-XXX174,615202,514203,725
Bilingual Education 11-240-100-XXX21,87455,17564,620
Support Services:
Tuition 11-000-100-XXX120,188123,29840,658
Health Services 11-000-213-XXX115,558127,249131,096
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217212,394317,744336,755
Guidance 11-000-218-XXX135,777147,096107,147
Child Study Teams 11-000-219-XXX167,035194,418170,795
Educational Media Services - School Library 11-000-222-XXX6,13556,59554,346
Instructional Staff Training Services 11-000-223-XXX6,7476,843116,000
General Administration 11-000-230-XXX249,978260,037291,900
School Administration 11-000-240-XXX135,776141,808133,935
Central Svcs & Admin Info Technology 11-000-25X-XXX108,176113,861103,500
Operation and Maintenance of Plant Services 11-000-26X-XXX527,711605,878610,916
Student Transportation Services 11-000-270-XXX151,399167,000168,115
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,285,5161,727,7111,671,753
Total Support Services Expenditures 3,222,3903,989,5383,936,916
TOTAL GENERAL CURRENT EXPENSE 6,144,6207,130,8847,456,726
CAPITAL EXPENDITURES
Facilities Acquisition and Construction Services 12-000-4XX-XXX15,6419,09612,484
TOTAL CAPITAL EXPENDITURES 15,6419,09612,484
OPERATING BUDGET GRAND TOTAL 6,160,2617,139,9807,469,210
SPECIAL GRANTS AND ENTITLEMENTS
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX72600
Nonpublic Nursing Services 20-XXX-XXX-XXX87600
Total State Projects 1,60200
Federal Projects:
Title I 20-XXX-XXX-XXX71,481117,53499,904
Title II 20-XXX-XXX-XXX23,99621,44918,232
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX162,686152,798129,878
Other Special Projects 20-XXX-XXX-XXX4,10800
Total Federal Projects 262,271291,781248,014
TOTAL GRANTS AND ENTITLEMENTS 263,873291,781248,014
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX207,617204,292200,074
TOTAL REPAYMENT OF DEBT 207,617204,292200,074
Total Expenditures 6,631,7517,636,0537,917,298
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 6,631,7517,636,0537,917,298

 

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 Budget253,682554,579322,034250,000
  Repayment of Debt67,083000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1111
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve658,655758,565574,3220
      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 Cost11,44210,95212,58512,52913,472
Total Classroom Instruction7,3387,1338,0907,9679,148
Classroom-Salaries and Benefits7,1266,9157,8247,6738,628
Classroom-General Supplies and Textbooks166184205235429
Classroom-Purchased Services and Other4634606091
Total Support Services1,8621,5431,9552,0581,975
Support Services-Salaries and Benefits1,6711,4061,6371,7371,600
Total Administrative Costs1,2171,1691,2801,2281,123
Administration-Salaries and Benefits1,0391,0191,124982817
Legal Costs024172320
Total Operations and Maintenance of Plant1,0251,1071,2601,2751,226
Operations & Maintenance of Plant-Salary & Ben.532506581574532
Board Contribution to Food Services00000
Total Extracurricular Costs00000
Total Equipment Costs00000
Employee Benefits as a % of Salaries38.132.240.440.636.7

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 Services with Pohatcong Twp BOE for contracted business services.
  • Shared Services with Oxford for LDTC teacher and Spanish teacher.
  • Shared Services with Mansfield for ESL teacher.
  • Shared Services with Washington Boro municipality for librarian.
  • Shared Services with Washington Boro municipality for snow removal.
  • Shared Services with Warren Hills for transportation coordination.
  • Sussex County Regional and WCSSSD transporation jointures.
  • ACES grants.
  • Shared curriclum coordiantor with Warren Hills cluster.
  • HCESC cooperative purchasing.

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,062,649 (A)
Estimated Net Taxable Valuation (as of 02/24/2012)369,509,560 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1001.0995 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,262,723 (D)
Estimated Net Taxable Valuation (as of 02/24/2012)369,509,560 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1001.1536 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,062,649 (G)
Estimated Equalized Valuation (as of 02/24/2012)514,995,902 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.7889 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,262,723 (J)
Estimated Equalized Valuation (as of 02/24/2012)514,995,902 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.8277 (L)

 

Administrative Salaries
Employee Name: Jacqueline Nassry 
Job TitlePrincipal 
Base Annual Salary92,500 
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
  Description of Other Contracted Non-working DaysN/A 
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 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 CommentsNo payment for unused vacation or sick days per contract. 
Employee Name: Lance Rozsa 
Job TitleSuperintendent 
Base Annual Salary128,900 
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 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 DaysN/A 
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 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 CommentsNo payment for unused vacation or sick days per contract. 
Employee Name: Shared Service Agreement 
Job TitleBusiness Administrator 
Base Annual Salary
Full Time Equivalents (FTE)0.0 
Shared with another district?
Shared County 
Shared District4200 
Shared Job Title 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract09/01/2011 
  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 
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 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 CommentsDistrict pays the Pohatcong Twp BOE $60,000 for contracted business services