User Friendly budget 03/29/2010 WARREN - WHITE TWP Advertised Enrollments ENROLLMENT CATEGORY October 15, 2008 October 15, 2009 October 15, 2010 Actual Actual Estimated Pupils on Roll Regular Full-Time 341 338 325 Pupils on Roll - Special Full-Time 53 68 74 Private School Placements 3 4 2 Pupils Sent to Other Districts-Reg Prog 153 171 166 Pupils Sent to Other Dists-Spec Ed Prog 50 34 36 Pupils in State Facilities 1 1 WARREN - WHITE TWP Advertised Revenues Budget Category Account 2008-09 2009-10 2010-11 Actual Revised Anticipated OPERATING BUDGET Budgeted Fund Balance - Operating Budget 10-303 124,688 26,125 25,000 Withdrawal from Cap Res-for Local Share 10-307 66,218 100,000 Revenues from Local Sources: Local Tax Levy 10-1210 6,138,406 6,383,940 6,639,298 Interest Earned on Capital Reserve Funds 10-1XXX 356 Unrestricted Miscellaneous Revenues 10-1XXX 26,171 15,000 15,000 SUBTOTAL 6,164,933 6,398,940 6,654,298 Revenues from State Sources: Extraordinary Aid 10-3131 104,475 Other State Aids 10-3XXX 7,463 Categorical Special Education Aid 10-3132 306,899 302,083 305,636 Equalization Aid 10-3176 662,266 333,855 726,318 Categorical Security Aid 10-3177 42,917 45,058 51,316 Adjustment Aid 10-3178 772,840 1,074,936 335,992 Categorical Transportation Aid 10-3121 237,100 271,954 251,799 SUBTOTAL 2,133,960 2,027,886 1,671,061 Revenues from Federal Sources: Equalization Aid - ARRA ESF 16-4520 71,247 Equalization Aid - ARRA GSF 17-4521 2,758 SUBTOTAL 74,005 Actual Revenues (Over)/Under Expenditures 208,615 TOTAL OPERATING BUDGET 8,573,726 8,626,956 8,350,359 GRANTS AND ENTITLEMENTS Revenues from State Sources: Other Restricted Entitlements 20-32XX 257 TOTAL REVENUES FROM STATE SOURCES 257 Revenues from Federal Sources: Title I 20-4411-4416 20,867 15,000 15,000 Title II 20-4451-4455 15,000 I.D.E.A. Part B (Handicapped) 20-4420-4429 135,506 90,000 105,000 Other 20-4XXX 54,466 15,000 TOTAL REVENUES FROM FEDERAL SOURCES 210,839 120,000 135,000 TOTAL GRANTS AND ENTITLEMENTS 211,096 120,000 135,000 REPAYMENT OF DEBT Budgeted Fund Balance 40-303 21,508 Revenues from Local Sources: Local Tax Levy 40-1210 316,396 295,673 324,840 TOTAL REVENUES FROM LOCAL SOURCES 316,396 295,673 324,840 Revenues from State Sources: Debt Service Aid Type II 40-3160 51,804 55,719 47,260 TOTAL LOCAL REPAYMENT OF DEBT 368,200 372,900 372,100 Actual Revenues (Over)/Under Expenditures -28 TOTAL REPAYMENT OF DEBT 368,172 372,900 372,100 TOTAL REVENUES/SOURCES 9,152,994 9,119,856 8,857,459 WARREN - WHITE TWP Advertised Appropriations Budget Category Account 2008-09 2009-10 2010-11 Expenditures Rev. Approp. Appropriations GENERAL CURRENT EXPENSE Instruction: Regular Programs 11-1XX-100-XXX 1,718,316 1,495,643 1,578,261 Special Education 11-2XX-100-XXX 491,261 485,943 504,334 Basic Skills/Remedial 11-230-100-XXX 110,009 80,300 83,548 School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 2,000 2,000 School Sponsored Athletics 11-402-100-XXX 34,353 Support Services: Tuition 11-000-100-XXX 2,723,858 2,901,380 2,941,446 Attendance and Social Work Services 11-000-211-XXX 65,810 76,300 69,136 Health Services 11-000-213-XXX 46,616 52,255 52,685 Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 213,495 268,251 163,837 Child Study Teams 11-000-219-XXX 294,015 292,001 242,233 Improvement of Instructional Services 11-000-221-XXX 1,000 2,000 2,000 Educational Media Services - School Library 11-000-222-XXX 74,671 84,220 86,631 Instructional Staff Training Services 11-000-223-XXX 1,340 2,000 2,000 General Administration 11-000-230-XXX 270,095 290,837 216,610 School Administration 11-000-240-XXX 61,000 71,142 114,626 Central Svcs & Admin Info Technology 11-000-25X-XXX 77,650 85,997 82,245 Operation and Maintenance of Plant Services 11-000-26X-XXX 404,401 475,659 434,031 Student Transportation Services 11-000-270-XXX 643,560 605,296 524,507 Personal Services - Employee Benefits 11-XXX-XXX-2XX 1,166,902 1,255,732 1,246,559 Total Support Services Expenditures 6,044,413 6,463,070 6,178,546 TOTAL GENERAL CURRENT EXPENSE 8,398,352 8,526,956 8,346,689 CAPITAL EXPENDITURES Deposit to Capital Reserve 10-604 100,000 100,000 Interest Earned on Capital Reserve 10-604 356 Facilities Acquisition and Construction Services 12-000-4XX-XXX 8,800 3,670 Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931 66,218 TOTAL CAPITAL EXPENDITURES 175,374 100,000 3,670 OPERATING BUDGET GRAND TOTAL 8,573,726 8,626,956 8,350,359 SPECIAL GRANTS AND ENTITLEMENTS Other Special Projects 20-XXX-XXX-XXX 257 Total State Projects 257 Federal Projects: Title I 20-XXX-XXX-XXX 20,867 15,000 15,000 Title II 20-XXX-XXX-XXX 15,000 I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 135,506 90,000 105,000 Other Special Projects 20-XXX-XXX-XXX 54,466 15,000 Total Federal Projects 210,839 120,000 135,000 TOTAL GRANTS AND ENTITLEMENTS 211,096 120,000 135,000 REPAYMENT OF DEBT Repayment of Debt - Regular 40-701-510-XXX 368,172 372,900 372,100 TOTAL REPAYMENT OF DEBT 368,172 372,900 372,100 Total Expenditures 9,152,994 9,119,856 8,857,459 DEDUCT EXPENDITURES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS: Local Contrib-Transfer to Grants & Entitlements 11-1XX-100-930 Capital Reserve - Transfer to Repayment of Debt 12-000-400-933 Transfer Property Sale Proceeds to Debt Svc Res 11-000-520-934 TOTAL EXPENDITURES NET OF TRANSFERS 9,152,994 9,119,856 8,857,459 WARREN - WHITE TWP Advertised Recapitulation of Balance Audited Audited Estimated Estimated Balance Balance Balance Balance Budget Category 6/30/2008 6/30/2009 6/30/2010 6/30/2011 Unassigned: General Operating Budget 326,108 257,476 257,476 232,476 Repayment of Debt 21,508 21,536 0 0 Restricted for Specific Purposes: General Operating Budget: Capital Reserve 100,005 134,144 134,144 134,144 Adult Education Programs 0 0 0 0 Maintenance Reserve 0 0 0 0 Legal Reserve 150,813 26,125 0 0 Tuition Reserve 0 0 0 0 Current Expense Emergency Reserve 0 0 0 0 Restricted for Repayment of Debt 0 0 0 0 WARREN - WHITE TWP Advertised Per Pupil Cost Calculations 2010 - 2011 2007-08 2008-09 2009-10 2009-10 2010-2011 Actual Actual Original Revised Proposed Budget Budget Budget Per Pupil Cost Calculations: (1) (2) (3) (4) (5) Total Comparative Per Pupil Cost 11735 12659 13180 13018 12922 Total Classroom Instruction 7637 7998 7338 7170 7737 Classroom-Salaries and Benefits 7257 7755 7080 6919 7541 Classroom-General Supplies and Textbooks 276 137 141 136 130 Classroom-Purchased Services and Other 104 105 117 116 66 Total Support Services 1874 2141 2539 2331 1915 Support Services-Salaries and Benefits 1467 1582 1641 1621 1459 Total Administrative Costs 1102 1197 1320 1401 1277 Administration-Salaries and Benefits 795 911 1041 1075 661 Legal Costs 0 0 13 12 9 Total Operations and Maintenance of Plant 1017 1163 1249 1391 1226 Operations & Maintenance of Plant-Salary & Ben. 382 301 524 675 524 Total Food Services Costs 0 0 0 0 0 Total Extracurricular Costs 41 93 5 5 5 Total Equipment Costs 0 0 0 0 0 Employee Benefits as a % of Salaries 35.4 36.9 40.4 41.6 42.8 The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2010 Comparative Spending Guide and can be found on the Department of Education's Internet address: http://www.state.nj.us/ education under Finance, when available. This publication is available in the board office and public libraries. The same calculations were performed using the 2009-10 revised appropriations and 2010-11 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. WARREN - WHITE TWP Unusual Revenues and Appropriations ___________________________________ Line Number Revenue Source or 10-11 Amount Description of circumstances Approp. Due to Total Unusual Revenues: 0 Total Unusual Appropriations: 0 WARREN - WHITE TWP Shared Services -- Description of Shared Services _________________________________________________ Shared Administrative Team - Bus Admin & Supt w/ Hope Township Cluster Curriculum Cluster Textbooks Professional Development Special Education Transportation State Contract Purchasing Shared Child Study Team LDTC Coordinator Shared Transportation on Extra Curricular Activities Admininstrative Cluster Meetings Monthly Internet and E-mail provider services SAIF - Joint Insurance Fund Warren County Special Services for Education / Transportation WARREN - WHITE TWP 22a. Estimated Tax Rate Information ______________________________ A. Estimated 10-11 School Tax Rate __________________________________ WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS General Fund School Levy 6,639,298 (A) Estimated Net Taxable Valuation (as of 10/01/2009 ) 570,745,908 (B) Estimated 10-11 General Fund School Tax Rate=(A)/(B)X100 1.1633 (C) WITH REPAYMENT OF DEBT AND ADJUSTMENTS Total School Levy 6,964,138 (D) Estimated Net Taxable Valuation (as of 10/01/2009 ) 570,745,908 (E) Estimated 10-11 Total School Tax Rate=(D)/(E)X100 1.2202 (F) B. Estimated 10-11 Equalized School Tax Rate ____________________________________________ WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS General Fund School Levy 6,639,298 (G) Estimated Equalized Valuation (as of 10/01/2009 ) 726,418,999 (H) Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)X100 0.9140 (I) WITH REPAYMENT OF DEBT AND ADJUSTMENTS Total School Levy 6,964,138 (J) Estimated Equalized Valuation (as of 10/01/2009 ) 726,418,999 (K) Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)X100 0.9587 (L) WARREN - WHITE TWP 17. Salaries and Benefits of Certain District Employees Name Linda Heilman Job Title Superintendent Base Annual Salary 118,902 FTE 1.0 Shared with Another District? N Member of Collective Bargaining ? N Contract Terms: Beginning Date of Contract 07/01/2008 Ending Date of Contract 06/30/2011 Annual Work Days 260 Annual Vacation Days 20 Annual Sick Days 15 Annual Personal Days 3 Annual Consulting Days 0 Other Non-working days 0 Description-Other Non-working Days Benefits: Allowances 1,385 Bonuses 0 Stipends 0 District Contributions above Teacher amount for: Health Insurance 20,199 Dental Insurance 1,303 Life Insurance 774 Other Insurances 0 Retirement Plans 7,175 Post-Employment Benefits 0 Description of: Buyback of Sick Days Buyback of Vac. Days Buyback of Personal Days Other Post-Emp. Benefits Other Post-Emp. Benefits Other Post-Emp. Benefits In-Kind and Other Remuneration 0 Description of: Annual Buyback of Sick Days Annual Buyback of Vac. Days Annual Buyback of Personal Days All Other In-Kind/Remuneration Additional Comments WARREN - WHITE TWP 17. Salaries and Benefits of Certain District Employees Name Margot Getman Job Title Business Administrator Base Annual Salary 0 FTE 1.0 Shared with Another District? Y District Name ALLAMUCHY TWP Job Description in other district Business Administrator Member of Collective Bargaining ? N Contract Terms: Beginning Date of Contract 07/01/2008 Ending Date of Contract 03/15/2010 Annual Work Days 260 Annual Vacation Days 0 Annual Sick Days 0 Annual Personal Days 0 Annual Consulting Days 0 Other Non-working days 0 Description-Other Non-working Days Benefits: Allowances 0 Bonuses 0 Stipends 0 District Contributions above Teacher amount for: Health Insurance 0 Dental Insurance 0 Life Insurance 0 Other Insurances 0 Retirement Plans 0 Post-Employment Benefits 0 Description of: Buyback of Sick Days Buyback of Vac. Days Buyback of Personal Days Other Post-Emp. Benefits Other Post-Emp. Benefits Other Post-Emp. Benefits In-Kind and Other Remuneration 0 Description of: Annual Buyback of Sick Days Annual Buyback of Vac. Days Annual Buyback of Personal Days All Other In-Kind/Remuneration Additional Comments