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User Friendly Budgets
2012-13

WARREN - WHITE TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time314285272
spacing
Pupils on Roll - Special Full-Time666577
Private School Placements667
spacing
Pupils Sent to Other Districts-Reg Prog161151136
Pupils Sent to Other Dists-Spec Ed Prog241920
Pupils in State Facilities100

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 25,925 236,115
Withdrawal from Tuition Reserve-for Tuition adj. 10-311 0 0 100,000
Revenues from Local Sources:
Local Tax Levy 10-1210 6,581,939 6,581,939 6,609,124
Interest Earned on Capital Reserve Funds 10-1XXX 350 0 500
Unrestricted Miscellaneous Revenues 10-1XXX 24,272 5,000 5,000
SUBTOTAL  6,606,561 6,586,939 6,614,624
Revenues from State Sources:
Extraordinary Aid 10-3131 42,719 0 0
Other State Aids 10-3XXX 7,944 0 0
Categorical Special Education Aid 10-3132 305,636 305,636 313,291
Equalization Aid 10-3176 726,318 726,318 581,054
Categorical Security Aid 10-3177 51,316 51,316 49,097
Adjustment Aid 10-3178 335,992 508,531 535,949
Categorical Transportation Aid 10-3121 251,799 251,799 243,065
SUBTOTAL  1,721,724 1,843,600 1,722,456
Revenues from Federal Sources:
SUBTOTAL  0 71,841 0
Actual Revenues (Over)/Under Expenditures  -275,999 0 0
TOTAL OPERATING BUDGET  8,052,286 8,528,305 8,673,195
GRANTS AND ENTITLEMENTS
Revenues from Federal Sources:
Title I 20-4411-4416 49,711 40,015 20,000
Title II 20-4451-4455 24,210 21,982 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 138,934 134,779 95,000
Other 20-4XXX 71,797 25,512 0
TOTAL REVENUES FROM FEDERAL SOURCES  284,652 222,288 115,000
TOTAL GRANTS AND ENTITLEMENTS  284,652 222,288 115,000
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 381 0
Revenues from Local Sources:
Local Tax Levy 40-1210 324,840 323,412 326,674
TOTAL REVENUES FROM LOCAL SOURCES  324,840 323,412 326,674
Revenues from State Sources:
Debt Service Aid Type II 40-3160 47,260 47,107 47,526
TOTAL LOCAL REPAYMENT OF DEBT  372,100 370,900 374,200
TOTAL REPAYMENT OF DEBT  372,100 370,900 374,200
TOTAL REVENUES/SOURCES  8,709,038 9,121,493 9,162,395
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  8,709,038 9,121,493 9,162,395

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,368,1021,457,4211,543,544
Special Education 11-2XX-100-XXX517,487539,530554,941
Basic Skills/Remedial 11-230-100-XXX68,27560,44988,435
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX1,3112,0002,000
Support Services:
Tuition 11-000-100-XXX2,868,8542,957,4032,477,733
Attendance and Social Work Services 11-000-211-XXX67,54769,00179,490
Health Services 11-000-213-XXX52,43056,06154,929
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217132,361309,429335,356
Child Study Teams 11-000-219-XXX283,426180,716165,037
Improvement of Instructional Services 11-000-221-XXX3,3043,5003,900
Educational Media Services - School Library 11-000-222-XXX84,36187,46989,617
Instructional Staff Training Services 11-000-223-XXX1625,34512,000
General Administration 11-000-230-XXX203,857245,860232,038
School Administration 11-000-240-XXX110,468127,930115,732
Central Svcs & Admin Info Technology 11-000-25X-XXX81,92590,74988,765
Deposit to Maintenance Reserve 10-60680,00000
Interest Earned on Maintenance Reserve 10-606100
Operation and Maintenance of Plant Services 11-000-26X-XXX383,923433,494472,551
Student Transportation Services 11-000-270-XXX464,662498,427563,455
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,117,0351,391,2141,479,300
Total Support Services Expenditures 5,854,3156,456,5986,169,903
TOTAL GENERAL CURRENT EXPENSE 7,889,4918,515,9988,358,823
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604150,00000
Interest Earned on Capital Reserve 10-6043500500
Facilities Acquisition and Construction Services 12-000-4XX-XXX3,6702,412303,311
TOTAL CAPITAL EXPENDITURES 154,0202,412303,811
Transfer of Funds to Charter Schools 10-000-100-56X8,7759,89510,561
OPERATING BUDGET GRAND TOTAL 8,052,2868,528,3058,673,195
SPECIAL GRANTS AND ENTITLEMENTS
Federal Projects:
Title I 20-XXX-XXX-XXX49,71140,01520,000
Title II 20-XXX-XXX-XXX24,21021,9820
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX138,934134,77995,000
Other Special Projects 20-XXX-XXX-XXX71,79725,5120
Total Federal Projects 284,652222,288115,000
TOTAL GRANTS AND ENTITLEMENTS 284,652222,288115,000
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX372,100370,900374,200
TOTAL REPAYMENT OF DEBT 372,100370,900374,200
Total Expenditures 8,709,0389,121,4939,162,395
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 8,709,0389,121,4939,162,395

 

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 Budget360,779300,663250,000250,000
  Repayment of Debt38138100
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve195,377345,727345,727346,227
      Adult Education Programs0000
      Maintenance Reserve080,00180,00180,001
      Legal Reserve25,925262,040236,1150
      Tuition Reserve0100,000100,0000
      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 Cost11,65511,52513,60714,49915,281
Total Classroom Instruction7,2007,1198,2558,6259,317
Classroom-Salaries and Benefits6,9726,8908,0498,4109,033
Classroom-General Supplies and Textbooks151191147153210
Classroom-Purchased Services and Other7738586275
Total Support Services2,0612,1232,5362,7552,797
Support Services-Salaries and Benefits1,6411,7872,0562,1612,208
Total Administrative Costs1,1731,2781,4181,6321,551
Administration-Salaries and Benefits905679738908788
Legal Costs0642422
Total Operations and Maintenance of Plant1,1501,1421,3181,4031,529
Operations & Maintenance of Plant-Salary & Ben.647481588587648
Board Contribution to Food Services00000
Total Extracurricular Costs53566
Total Equipment Costs00000
Employee Benefits as a % of Salaries41.64149.747.949

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 Administrative Team - Business Admin & Supt w/ Hope Township
  • Shared Curriculum Coordinator - w/ Belvidere Cluster Districts
  • Share textbooks with the Belvidere cluster
  • Professional Devlopment - work with area districts to share cost
  • Special Education Transportation
  • State contract purchasing
  • Shared CST Personnel
  • Shared Transportation on Extra Curricular Activities
  • Cluster Administrative meetings monthly
  • SAIF - Joint Insurance Fund
  • Warren County Special Services School District - Therapy, OOD placements
  • and transportation

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,609,124 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)578,953,003 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1001.1416 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,935,798 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)578,953,003 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1001.1980 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,609,124 (G)
Estimated Equalized Valuation (as of 10/01/2011)630,994,040 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1001.0474 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,935,798 (J)
Estimated Equalized Valuation (as of 10/01/2011)630,994,040 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1001.0992 (L)

 

Administrative Salaries
Employee Name: Alfred Annunziata 
Job TitleSuperintendent 
Base Annual Salary
Full Time Equivalents (FTE)1.0 
Shared with another district?
Shared County 
Shared District2250 
Shared Job TitleSuperintendent 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract07/01/2015 
  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 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"Shared Services Agreement - employed by Hope Township" 
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$92,000 - Shared Service Agreement 
Employee Name: Dawn Huff 
Job TitleBusiness Administrator 
Base Annual Salary
Full Time Equivalents (FTE)1.0 
Shared with another district?
Shared County 
Shared District2250 
Shared Job TitleBusiness Administrator 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract07/01/2012 
  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 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"Shared Services Agreement - employed by Hope Township" 
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$69,000 Shared Service Agreement 
Employee Name: Dawn Werkheiser 
Job TitlePrincipal 
Base Annual Salary81,600 
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 Contract07/01/2012 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 15 
  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: 
Allowances1,000 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount5,625 
  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$37.50 per day for a max of 150 days 
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