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User Friendly Budgets
2012-13

WARREN - WASHINGTON TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time539511493
spacing
Pupils on Roll - Special Full-Time817877
spacing
Pupils Received001

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 0 79,969
Withdrawal from Cap Res-for Local Share 10-307 0 0 302,000
Withdrawal from Maint. Reserve 10-310 0 93,730 0
Transfers from Other Funds 10-5200 26,474 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 5,198,441 5,287,410 5,440,521
Other Local Governmental Units - Unrestricted 10-12XX 60,254 61,730 64,027
Tuition 10-1300 0 0 44,666
Interest Earned on Capital Reserve Funds 10-1XXX 1,300 1,000 1,000
Unrestricted Miscellaneous Revenues 10-1XXX 14,490 350 27,840
SUBTOTAL  5,274,485 5,350,490 5,578,054
Revenues from State Sources:
Extraordinary Aid 10-3131 113,934 51,917 46,068
Other State Aids 10-3XXX 3,155 0 0
Categorical Special Education Aid 10-3132 312,744 312,744 324,630
Equalization Aid 10-3176 1,715,914 1,715,914 1,667,326
Categorical Security Aid 10-3177 46,651 46,651 45,874
Adjustment Aid 10-3178 131,328 211,297 289,192
Categorical Transportation Aid 10-3121 255,194 255,194 254,059
SUBTOTAL  2,578,920 2,593,717 2,627,149
Revenues from Federal Sources:
SUBTOTAL  0 97,794 0
Adjustment for Prior Year Encumbrances  0 150,229 0
Actual Revenues (Over)/Under Expenditures  -155,335 0 0
TOTAL OPERATING BUDGET  7,724,544 8,285,960 8,587,172
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 1,150 7,350 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 67,418 77,232 64,096
TOTAL REVENUES FROM STATE SOURCES  67,418 77,232 64,096
Revenues from Federal Sources:
Title I 20-4411-4416 29,486 23,238 15,000
Title II 20-4451-4455 13,836 13,977 11,000
Title IV 20-4471-4474 921 0 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 181,393 181,754 144,000
TOTAL REVENUES FROM FEDERAL SOURCES  225,636 218,969 170,000
TOTAL GRANTS AND ENTITLEMENTS  294,204 303,551 234,096
TOTAL REVENUES/SOURCES  8,018,748 8,589,511 8,821,268
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  8,018,748 8,589,511 8,821,268

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,663,5462,608,8732,680,089
Special Education 11-2XX-100-XXX558,816675,382637,454
Basic Skills/Remedial 11-230-100-XXX260,372227,945233,245
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX9,61117,30017,300
Summer School 11-422-XXX-XXX11,63011,65011,740
Support Services:
Tuition 11-000-100-XXX02,9730
Health Services 11-000-213-XXX143,111148,445153,231
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217609,281643,024633,886
Guidance 11-000-218-XXX15,70832,98733,293
Child Study Teams 11-000-219-XXX229,456257,632263,497
Improvement of Instructional Services 11-000-221-XXX6874,0001,000
Educational Media Services - School Library 11-000-222-XXX96,071104,475109,478
Instructional Staff Training Services 11-000-223-XXX6,25010,29526,000
General Administration 11-000-230-XXX259,191385,990289,309
School Administration 11-000-240-XXX291,037286,977290,603
Central Svcs & Admin Info Technology 11-000-25X-XXX192,489207,460207,107
Operation and Maintenance of Plant Services 11-000-26X-XXX554,145615,321590,248
Student Transportation Services 11-000-270-XXX415,917431,182406,100
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,356,3761,561,4421,680,686
Food Services 11-000-310-XXX3,16600
Total Support Services Expenditures 4,172,8854,692,2034,684,438
TOTAL GENERAL CURRENT EXPENSE 7,676,8608,233,3538,264,266
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60401,0001,000
Equipment 12-XXX-XXX-73X26,79838,2130
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-93100302,000
TOTAL CAPITAL EXPENDITURES 26,79839,213303,000
Transfer of Funds to Charter Schools 10-000-100-56X20,88613,39419,906
OPERATING BUDGET GRAND TOTAL 7,724,5448,285,9608,587,172
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX1,1507,3500
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX6,5376,1105,000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX28,22839,73152,096
Nonpublic Handicapped Services 20-XXX-XXX-XXX18,80522,6640
Nonpublic Nursing Services 20-XXX-XXX-XXX7,7468,7277,000
Other Special Projects 20-XXX-XXX-XXX6,10200
Total State Projects 67,41877,23264,096
Federal Projects:
Title I 20-XXX-XXX-XXX29,48623,23815,000
Title II 20-XXX-XXX-XXX13,83613,97711,000
Title IV 20-XXX-XXX-XXX92100
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX181,393181,754144,000
Total Federal Projects 225,636218,969170,000
TOTAL GRANTS AND ENTITLEMENTS 294,204303,551234,096
Total Expenditures 8,018,7488,589,5118,821,268
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 8,018,7488,589,5118,821,268

 

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 Budget327,750314,318329,969250,000
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve103,567301,341302,3411,341
      Adult Education Programs0000
      Maintenance Reserve0150,00056,27056,270
      Legal Reserve5,059000
      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 Cost11,20211,84312,85013,28713,835
Total Classroom Instruction6,7327,0897,4937,6478,119
Classroom-Salaries and Benefits6,5136,7707,3567,3868,010
Classroom-General Supplies and Textbooks19130310422470
Classroom-Purchased Services and Other2816333839
Total Support Services1,9902,2072,5262,5672,714
Support Services-Salaries and Benefits1,7752,0092,3022,3442,453
Total Administrative Costs1,4611,4781,6101,8131,734
Administration-Salaries and Benefits1,2691,2971,3861,4061,511
Legal Costs0411239
Total Operations and Maintenance of Plant9641,0121,1411,1781,181
Operations & Maintenance of Plant-Salary & Ben.494527577582613
Board Contribution to Food Services45000
Total Extracurricular Costs2520383839
Total Equipment Costs149440650
Employee Benefits as a % of Salaries25.825.82928.630

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
  • Coordinated Transportation Services with Warren Hills Regional SD
  • Joint Transportation with Warren Hills for Regular and Non Public Rts
  • Lawn Mowing and Snow Plowing provided by Washington Twp Municipality
  • Paving and Driveway Maintenance provided by Washington Twp Municipality
  • Property, Liab and Workers Comp. Insurance provided by School Allliance I
  • Insurance Fund (SAIF)
  • ACES (Natural Gas and Electric)
  • Sussex County Regional Coop Special Education Transportation
  • Warren County Special Services for Special Education Transportation
  • Hunterdon County ESC-Cooperative Purchasing Agreement
  • Curriculum Coordinator - Shared with Warren Hills Regional, other sending
  • districts, Alpha and Pohatcong Schools
  • E-Rate Communication Rebates
  • Sussex County ESC for Chapter 192/193 Services/OT/PT for Non Public
  • Middlesex Regional ESC- Cooperative Purchasing Agreement

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,440,521 (A)
Estimated Net Taxable Valuation (as of 02/24/2012)679,471,414 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1000.8007 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy5,440,521 (D)
Estimated Net Taxable Valuation (as of 02/24/2012)679,471,414 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1000.8007 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,440,521 (G)
Estimated Equalized Valuation (as of 02/24/2012)824,201,133 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.6601 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy5,440,521 (J)
Estimated Equalized Valuation (as of 02/24/2012)824,201,133 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.6601 (L)

 

Administrative Salaries
Employee Name: Cathy Kelly 
Job TitleCoordinator/Dir./Mgr./Supvr. Transportation/Facilities Coor 
Base Annual Salary81,463 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Shared County 
Shared District5465 
Shared Job TitleTransportation Coordinator 
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 13 
  Description of Other Contracted Non-working DaysLegal Holidays 
Benefits: 
Allowances625 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount6,000 
  Description of: 
   Buyback of Sick Days at the End of ContractSame as teacher $40 for up to 150 days 
   Buyback of Vacation Days at the End of ContractNo post-employment benefit 
   Buyback of Personal Days at the End of ContractNo post-employment benefit 
   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: Jean Flynn 
Job TitleBusiness Administrator Board Secretary 
Base Annual Salary90,443 
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 13 
  Description of Other Contracted Non-working DaysLegal Holidays 
Benefits: 
Allowances2,079 
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 post-employment benefit 
   Buyback of Vacation Days at the End of ContractNo post-employment benefit 
   Buyback of Personal Days at the End of ContractNo post-employment benefit 
   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: Keith Neuhs 
Job TitlePrincipal 
Base Annual Salary97,512 
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 13 
  Description of Other Contracted Non-working DaysLegal Holidays 
Benefits: 
Allowances2,255 
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 post-employment benefit 
   Buyback of Vacation Days at the End of ContractNo post-employment benefit 
   Buyback of Personal Days at the End of ContractNo post-employment benefit 
   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: Roger Jinks 
Job TitleSuperintendent 
Base Annual Salary161,341 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract08/25/2008 
  Ending Date of Contract06/30/2013 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 25 
  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 22 
  Description of Other Contracted Non-working DaysLegal Holidays/Students days o 
Benefits: 
Allowances3,637 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other5,426 
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of ContractNo post-employment benefit 
   Buyback of Vacation Days at the End of ContractNo post-employment benefit 
   Buyback of Personal Days at the End of ContractNo post-employment benefit 
   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: Valarie Mattes 
Job TitlePrincipal Child Study Team Coordinator 
Base Annual Salary104,510 
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 13 
  Description of Other Contracted Non-working DaysLegal Holidays 
Benefits: 
Allowances2,104 
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 post-employment benefit 
   Buyback of Vacation Days at the End of ContractNo post-employment benefit 
   Buyback of Personal Days at the End of ContractNo post-employment benefit 
   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 Comments2012-13 Paying on Tier 2 Teacher still on 1.5% of Salary