User Friendly budget 03/16/2009 WARREN - WHITE TWP Advertised Enrollments ENROLLMENT CATEGORY October 15, 2007 October 15, 2008 October 15, 2009 Actual Actual Estimated Pupils on Roll Regular Full-Time 367 341 346 Pupils on Roll - Special Full-Time 53 53 55 Private School Placements 2 3 3 Pupils Sent to Other Districts-Reg Prog 150 153 198 Pupils Sent to Other Dists-Spec Ed Prog 49 50 8 WARREN - WHITE TWP Advertised Revenues Budget Category Account 2007-08 2008-09 2009-10 Actual Revised Anticipated OPERATING BUDGET Budgeted Fund Balance - Operating Budget 10-303 115,689 124,688 26,125 Withdrawal from Cap Res-for Local Share 10-307 100,000 Transfers from Other Funds 10-5200 1,441 Revenues from Local Sources: Local Tax Levy 10-1210 5,902,317 6,138,405 6,383,940 Tuition 10-1300 5,597 Interest Earned on Capital Reserve Funds 10-1XXX 4 Unrestricted Miscellaneous Revenues 10-1XXX 28,572 15,000 15,000 SUBTOTAL 5,936,490 6,153,405 6,398,940 Revenues from State Sources: Core Curriculum Standards Aid 10-3111 197,926 Transportation Aid 10-3120 284,951 Special Education Aid 10-3130 318,904 Stabilization Aid 10-3171 1,034,493 Extraordinary Aid 10-3131 22,800 36,700 Consolidated Aid 10-3195 68,356 Additional Formula Aid 10-3196 115,992 Other State Aids 10-3XXX 53,308 Categorical Special Education Aid 10-3132 306,899 302,083 Equalization Aid 10-3176 674,360 407,860 Categorical Security Aid 10-3177 42,917 45,058 Adjustment Aid 10-3178 840,615 1,074,936 Categorical Transportation Aid 10-3121 237,100 271,954 SUBTOTAL 2,096,730 2,138,591 2,101,891 Adjustment for Prior Year Encumbrances 15,296 Actual Revenues (Over)/Under Expenditures 120,260 TOTAL OPERATING BUDGET 8,154,921 8,431,980 8,626,956 GRANTS AND ENTITLEMENTS Revenues from Local Sources 20-1XXX 30,418 Revenues from State Sources: Other Restricted Entitlements 20-32XX 23,002 25,586 TOTAL REVENUES FROM STATE SOURCES 23,002 25,586 Revenues from Federal Sources: Title I 20-4411-4416 23,916 20,867 15,000 Title VI 20-4417-4418 885 I.D.E.A. Part B (Handicapped) 20-4420-4429 134,916 135,506 90,000 Other 20-4XXX 51,870 12,748 15,000 TOTAL REVENUES FROM FEDERAL SOURCES 210,702 170,006 120,000 TOTAL GRANTS AND ENTITLEMENTS 233,704 226,010 120,000 REPAYMENT OF DEBT Budgeted Fund Balance 40-303 21,508 Revenues from Local Sources: Local Tax Levy 40-1210 410,321 316,396 295,673 TOTAL REVENUES FROM LOCAL SOURCES 410,321 316,396 295,673 Revenues from State Sources: Debt Service Aid Type II 40-3160 57,029 51,804 55,719 TOTAL LOCAL REPAYMENT OF DEBT 467,350 368,200 372,900 Actual Revenues (Over)/Under Expenditures -21,419 TOTAL REPAYMENT OF DEBT 445,931 368,200 372,900 TOTAL REVENUES/SOURCES 8,834,556 9,026,190 9,119,856 WARREN - WHITE TWP Advertised Appropriations Budget Category Account 2007-08 2008-09 2009-10 Expenditures Rev. Approp. Appropriations GENERAL CURRENT EXPENSE Instruction: Regular Programs 11-1XX-100-XXX 1,815,036 1,725,542 1,535,740 Special Education 11-2XX-100-XXX 470,419 557,264 484,754 Basic Skills/Remedial 11-230-100-XXX 92,955 105,708 80,300 School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 16,238 17,000 2,000 Support Services: Tuition 11-000-100-XXX 2,327,595 2,560,879 2,901,380 Attendance and Social Work Services 11-000-211-XXX 61,441 65,810 76,300 Health Services 11-000-213-XXX 67,639 50,090 51,955 Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 160,009 214,800 340,450 Child Study Teams 11-000-219-XXX 279,071 291,790 292,001 Improvement of Instructional Services 11-000-221-XXX 2,500 3,000 2,000 Educational Media Services - School Library 11-000-222-XXX 77,423 81,820 84,220 Instructional Staff Training Services 11-000-223-XXX 2,995 3,000 2,000 General Administration 11-000-230-XXX 278,298 285,775 265,837 School Administration 11-000-240-XXX 28,492 61,000 63,623 Central Svcs & Admin Info Technology 11-000-25X-XXX 73,965 78,500 80,949 Operation and Maintenance of Plant Services 11-000-26X-XXX 420,332 450,291 444,369 Student Transportation Services 11-000-270-XXX 594,097 648,028 605,296 Personal Services - Employee Benefits 11-XXX-XXX-2XX 1,130,504 1,201,683 1,213,782 Total Support Services Expenditures 5,504,361 5,996,466 6,424,162 TOTAL GENERAL CURRENT EXPENSE 7,899,009 8,401,980 8,526,956 CAPITAL EXPENDITURES Deposit to Capital Reserve 10-604 100,004 Facilities Acquisition and Construction Services 12-000-4XX-XXX 151,908 30,000 100,000 TOTAL CAPITAL EXPENDITURES 251,912 30,000 100,000 SPECIAL SCHOOLS Summer School: Instruction 13-422-100-XXX 4,000 Total Summer School 4,000 TOTAL SPECIAL SCHOOLS 4,000 OPERATING BUDGET GRAND TOTAL 8,154,921 8,431,980 8,626,956 SPECIAL GRANTS AND ENTITLEMENTS Local Projects 20-XXX-XXX-XXX 30,418 Other State Projects: Other Special Projects 20-XXX-XXX-XXX 23,002 25,586 Total State Projects 23,002 25,586 Federal Projects: Title I 20-XXX-XXX-XXX 23,916 20,867 15,000 Title VI 20-XXX-XXX-XXX 885 I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 134,916 135,506 90,000 Other Special Projects 20-XXX-XXX-XXX 51,870 12,748 15,000 Total Federal Projects 210,702 170,006 120,000 TOTAL GRANTS AND ENTITLEMENTS 233,704 226,010 120,000 REPAYMENT OF DEBT Repayment of Debt - Regular 40-701-510-XXX 445,931 368,200 372,900 TOTAL REPAYMENT OF DEBT 445,931 368,200 372,900 Total Expenditures 8,834,556 9,026,190 9,119,856 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 TOTAL EXPENDITURES NET OF TRANSFERS 8,834,556 9,026,190 9,119,856 WARREN - WHITE TWP Advertised Recapitulation of Balance Audited Audited Estimated Estimated Balance Balance Balance Balance Budget Category 6/30/2007 6/30/2008 6/30/2009 6/30/2010 Unreserved: General Operating Budget 384,266 326,108 250,000 250,000 Repayment of Debt 89 21,508 21,508 0 Reserved for Specific Purposes: General Operating Budget: Capital Reserve 1 100,005 100,005 5 Adult Education Programs 0 0 0 0 Maintenance Reserve 0 0 0 0 Legal Reserve 180,377 150,813 26,125 0 Tuition Reserve 0 0 0 0 Current Expense Emergency Reserve 0 0 0 0 Reserved for Repayment of Debt 0 0 0 0 WARREN - WHITE TWP Advertised Per Pupil Cost Calculations 2009 - 2010 2006-07 2007-08 2008-09 2008-09 2009-2010 Actual Actual Original Revised Proposed Budget Budget Budget Per Pupil Cost Calculations: (1) (2) (3) (4) (5) Total Comparative Per Pupil Cost 10768 11735 12694 13815 13180 Total Classroom Instruction 6896 7637 7588 8211 7338 Classroom-Salaries and Benefits 6304 7257 7285 7895 7080 Classroom-General Supplies and Textbooks 478 276 187 191 141 Classroom-Purchased Services and Other 114 104 117 126 117 Total Support Services 1571 1874 2042 2187 2539 Support Services-Salaries and Benefits 1403 1467 1505 1602 1640 Total Administrative Costs 1063 1102 1157 1352 1320 Administration-Salaries and Benefits 786 795 907 1032 1041 Total Operations and Maintenance of Plant 1109 1017 1217 1314 1249 Operations & Maintenance of Plant-Salary & Ben. 421 382 573 624 524 Total Food Services Costs 0 0 Total Extracurricular Costs 67 41 42 46 5 Total Equipment Costs 31 0 0 0 0 Employee Benefits as a % of Salaries 38.6 35.4 37.6 36.3 40.4 The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2009 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 2008-09 revised appropriations and 2009-10 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 09-10 Amount Description of circumstances Approp. Due to Total Unusual Revenues: 0 Total Unusual Appropriations: 0 WARREN - WHITE TWP Shared Services -- Description of Shared Services _________________________________________________ Cluster Curriculum Cluster Textbooks Professional Development Special Education Transportation State Contract Purchasing Shared Child Study Team LDTC Coordinator Share Transportation on Extra Curricular Activities Administrative Cluster Meetings Monthly Internet & Email provider services SAIF - Joint Insurance Fund Warren County Special Services for education/transportation/aides WARREN - WHITE TWP 22a. Estimated Tax Rate Information ______________________________ A. Estimated 09-10 School Tax Rate __________________________________ WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS General Fund School Levy 6,383,940 (A) Estimated Net Taxable Valuation (as of 01/10/2009 ) 570,745,908 (B) Estimated 09-10 General Fund School Tax Rate=(A)/(B)X100 1.1185 (C) WITH REPAYMENT OF DEBT AND ADJUSTMENTS Total School Levy 6,679,613 (D) Estimated Net Taxable Valuation (as of 01/10/2009 ) 570,745,908 (E) Estimated 09-10 Total School Tax Rate=(D)/(E)X100 1.1703 (F) B. Estimated 09-10 Equalized School Tax Rate ____________________________________________ WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS General Fund School Levy 6,383,940 (G) Estimated Equalized Valuation (as of 12/31/2008 ) 767,374,162 (H) Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)X100 0.8319 (I) WITH REPAYMENT OF DEBT AND ADJUSTMENTS Total School Levy 6,679,613 (J) Estimated Equalized Valuation (as of 12/31/2008 ) 767,374,162 (K) Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)X100 0.8705 (L) WARREN - WHITE TWP 17. Salaries and Benefits of Certain District Employees Name Linda Heilman Job Title Superintendent ÿ Base Annual Salary 114,000 FTE 1 Shared with Another District? N Contract Terms: Beginning Date of Contract 07/01/2008 Ending Date of Contract 06/30/2011 Annual Work Days 240 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 0 Other Insurances 774 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 Donnamarie Palmiere Job Title Business Administrator Base Annual Salary 74,500 FTE 1 Shared with Another District? N Contract Terms: Beginning Date of Contract 07/01/2008 Ending Date of Contract 06/30/2009 Annual Work Days 240 Annual Vacation Days 10 Annual Sick Days 15 Annual Personal Days 3 Annual Consulting Days 0 Other Non-working days 0 Description-Other Non-working Days Benefits: Allowances 931 Bonuses 0 Stipends 0 District Contributions above Teacher amount for: Health Insurance 20,199 Dental Insurance 1,303 Life Insurance 0 Other Insurances 509 Retirement Plans 4,661 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