03/31/2009 WARREN - WASHINGTON TWP
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2007 October 15, 2008 October 15, 2009
Actual Actual Estimated
Pupils on Roll Regular Full-Time 566 551 544
Pupils on Roll - Special Full-Time 83 81 79
Private School Placements 1
Pupils Sent to Other Dists-Spec Ed Prog 1 1 1
Pupils Received 1
WARREN - WASHINGTON TWP
Advertised Revenues
Budget Category Account 2007-08 2008-09 2009-10
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 350,000 17,515
Withdrawal from Cap Res-for Local Share 10-307 555,597
Revenues from Local Sources:
Local Tax Levy 10-1210 4,880,734 4,750,499 4,997,216
Other Local Governmental Units - Unrestricted 10-12XX 50,000 50,600 53,611
Interest Earned on Capital Reserve Funds 10-1XXX 22,000 13,880 5,000
Unrestricted Miscellaneous Revenues 10-1XXX 110,825 23,000 23,000
SUBTOTAL 5,063,559 4,837,979 5,078,827
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 1,470,772
Transportation Aid 10-3120 259,617
Special Education Aid 10-3130 617,865
Stabilization Aid 10-3171 303,063
Extraordinary Aid 10-3131 29,656 90,632 39,343
Consolidated Aid 10-3195 69,014
Additional Formula Aid 10-3196 165,668
Other State Aids 10-3XXX 2,799
Categorical Special Education Aid 10-3132 310,183 305,636
Equalization Aid 10-3176 1,744,981 1,604,284
Categorical Security Aid 10-3177 43,719 43,467
Adjustment Aid 10-3178 557,257 668,663
Categorical Transportation Aid 10-3121 205,055 239,145
SUBTOTAL 2,918,454 2,951,827 2,900,538
Adjustment for Prior Year Encumbrances 38,507
Actual Revenues (Over)/Under Expenditures -31,979
TOTAL OPERATING BUDGET 7,950,034 8,733,910 7,996,880
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 1,000
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 82,680 144,609 86,200
TOTAL REVENUES FROM STATE SOURCES 82,680 144,609 86,200
Revenues from Federal Sources:
Title I 20-4411-4416 14,008 13,541 13,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 185,980 185,568 150,000
Other 20-4XXX 19,349 17,777 15,200
TOTAL REVENUES FROM FEDERAL SOURCES 219,337 216,886 178,200
TOTAL GRANTS AND ENTITLEMENTS 302,017 362,495 264,400
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 162,534 151,224
TOTAL REVENUES FROM LOCAL SOURCES 162,534 151,224
Revenues from State Sources:
Debt Service Aid Type II 40-3160 67,391 62,701
TOTAL LOCAL REPAYMENT OF DEBT 229,925 213,925
TOTAL REPAYMENT OF DEBT 229,925 213,925
TOTAL REVENUES/SOURCES 8,481,976 9,310,330 8,261,280
WARREN - WASHINGTON 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 2,538,022 2,582,018 2,613,068
Special Education 11-2XX-100-XXX 640,688 644,537 661,464
Basic Skills/Remedial 11-230-100-XXX 170,810 230,748 237,983
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 19,293 18,500 18,500
Summer School 11-422-XXX-XXX 7,456 11,115
Support Services:
Tuition 11-000-100-XXX 84,333 23,400 44,569
Health Services 11-000-213-XXX 130,138 135,869 142,300
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 631,786 606,441 604,787
Guidance 11-000-218-XXX 76,010 51,515 51,925
Child Study Teams 11-000-219-XXX 224,291 244,196 256,456
Improvement of Instructional Services 11-000-221-XXX 869 8,350 7,000
Educational Media Services - School Library 11-000-222-XXX 150,583 122,887 113,005
Instructional Staff Training Services 11-000-223-XXX 15,034 19,000 19,000
General Administration 11-000-230-XXX 264,472 328,130 296,001
School Administration 11-000-240-XXX 308,597 319,661 333,038
Central Svcs & Admin Info Technology 11-000-25X-XXX 200,625 198,373 184,139
Operation and Maintenance of Plant Services 11-000-26X-XXX 584,489 585,635 609,302
Student Transportation Services 11-000-270-XXX 488,547 501,640 460,216
Personal Services - Employee Benefits 11-XXX-XXX-2XX 1,094,716 1,203,487 1,304,000
Food Services 11-000-310-XXX 3,000
Total Support Services Expenditures 4,254,490 4,351,584 4,425,738
TOTAL GENERAL CURRENT EXPENSE 7,623,303 7,834,843 7,967,868
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604 283,000
Interest Earned on Capital Reserve 10-604 13,880 5,000
Equipment 12-XXX-XXX-73X 121,870 28,590
Facilities Acquisition and Construction Services 12-000-4XX-XXX 195,905
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931 555,597
TOTAL CAPITAL EXPENDITURES 317,775 881,067 5,000
Transfer of Funds to Charter Schools 10-000-100-56X 8,956 18,000 24,012
OPERATING BUDGET GRAND TOTAL 7,950,034 8,733,910 7,996,880
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX 1,000
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX 6,651 6,634 5,700
Nonpublic Auxiliary Services 20-XXX-XXX-XXX 90,259 44,000
Nonpublic Handicapped Services 20-XXX-XXX-XXX 21,656 29,567 24,500
Nonpublic Nursing Services 20-XXX-XXX-XXX 9,186 8,955 8,000
Nonpublic Technology Initiative 20-XXX-XXX-XXX 4,554 9,194 4,000
Other Special Projects 20-XXX-XXX-XXX 40,633
Total State Projects 82,680 144,609 86,200
Federal Projects:
Title I 20-XXX-XXX-XXX 14,008 13,541 13,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 185,980 185,568 150,000
Other Special Projects 20-XXX-XXX-XXX 19,349 17,777 15,200
Total Federal Projects 219,337 216,886 178,200
TOTAL GRANTS AND ENTITLEMENTS 302,017 362,495 264,400
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 229,925 213,925
TOTAL REPAYMENT OF DEBT 229,925 213,925
Total Expenditures 8,481,976 9,310,330 8,261,280
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 8,481,976 9,310,330 8,261,280
WARREN - WASHINGTON 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 600,000 601,004 267,515 250,000
Repayment of Debt 0 0 0 0
Reserved for Specific Purposes:
General Operating Budget:
Capital Reserve 241,169 493,169 234,452 239,452
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 0 0
Legal Reserve 0 0 0 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 - WASHINGTON 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 9814 10827 11417 11881 12037
Total Classroom Instruction 5477 6190 6539 6678 7006
Classroom-Salaries and Benefits 5190 5846 6250 6437 6807
Classroom-General Supplies and Textbooks 251 301 234 179 148
Classroom-Purchased Services and Other 35 43 55 63 51
Total Support Services 2085 2198 2302 2230 2316
Support Services-Salaries and Benefits 1595 1737 1877 1882 2002
Total Administrative Costs 1323 1401 1515 1577 1569
Administration-Salaries and Benefits 1058 1190 1261 1279 1324
Total Operations and Maintenance of Plant 877 981 997 1017 1082
Operations & Maintenance of Plant-Salary & Ben. 426 464 485 484 513
Total Food Services Costs 0 0 5 5 0
Total Extracurricular Costs 30 36 35 36 37
Total Equipment Costs 60 187 0 45 0
Employee Benefits as a % of Salaries 24.4 21.8 23.2 22.8 24.1
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 - WASHINGTON 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 - WASHINGTON TWP
Shared Services -- Description of Shared Services
_________________________________________________
COORDINATED TRANSPORTATION SERVICES WITH WARREN HILLS REGIONAL SCHOOL DIS
TRICT
JOINT TRANSPORTATION WITH WARREN HILL FOR REGULAR AND NON PUBLIC ROUTES
LAWN MOWING AND SNOW PLOWING PROVIDED BY WASHINGTON TWP MUNICIPALITY
PAVING AND DRIVEWAY MAINTENANCE PROVIDED BY WASHINGTON TWP MUNICIPALITY
PROPERTY, LIABILITY AND WORKERS COMP. INSURANCE PROVIDED BY SCHOOL ALLIAN
CE INSURANCE FUND
ACES - NATURAL GAS AND ELECTRIC
SUSSEX COUNTY REGIONAL CO-OP SPECIAL EDUCATION TRANSPORATATION
HUNTERDON COUNTY ESC - COOPERATIVE PURCHASING AGREEMENT
CURRICULUM COORDINATOR - SHARED WITH WARREN HILLS REGIONAL AND ALL SENDIN
G DISTRICTS
E-RATE COMMUNICATION REBATES
SUSSEX COUNTY ESC FOR CHAPTER 192/193 SERVICES FOR NON PUBLIC
WARREN - WASHINGTON TWP
22a. Estimated Tax Rate Information
______________________________
A. Estimated 09-10 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 4,997,216 (A)
Estimated Net Taxable Valuation (as of 03/10/2009 ) 671,151,749 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)X100 0.7446 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 4,997,216 (D)
Estimated Net Taxable Valuation (as of 03/10/2009 ) 671,151,749 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)X100 0.7446 (F)
B. Estimated 09-10 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 4,997,216 (G)
Estimated Equalized Valuation (as of 03/10/2009 ) 925,471,248 (H)
Estimated 09-10 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.5400 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 4,997,216 (J)
Estimated Equalized Valuation (as of 03/10/2009 ) 925,471,248 (K)
Estimated 09-10 Equalized Total School
Tax Rate=(J)/(K)X100 0.5400 (L)
WARREN - WASHINGTON TWP
17. Salaries and Benefits of Certain District Employees
Name Roger A. Jinks
Job Title Superintendent
Base Annual Salary 145,520
FTE 1.
Shared with Another District? N
Contract Terms:
Beginning Date of Contract 08/25/2008
Ending Date of Contract 06/30/2013
Annual Work Days 247
Annual Vacation Days 20
Annual Sick Days 12
Annual Personal Days 4
Annual Consulting Days 0
Other Non-working days 9
Description-Other Non-working Days SCHOOL HOLIDAYS
Benefits:
Allowances 2,418
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
WARREN - WASHINGTON TWP
17. Salaries and Benefits of Certain District Employees
Name Jean Flynn
Job Title Business Administrator
Base Annual Salary 81,200
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 247
Annual Vacation Days 20
Annual Sick Days 12
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 2,462
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
WARREN - WASHINGTON TWP
17. Salaries and Benefits of Certain District Employees
Name Cathy Kelly
Job Title Other
Facilities/Transporation Coord
Base Annual Salary 75,399
FTE 1.
Shared with Another District? Y
District Name WARREN HILLS REGIONAL
Job Description in other district Transportation Coor .225 FTE
Contract Terms:
Beginning Date of Contract 07/01/2008
Ending Date of Contract 06/30/2009
Annual Work Days 247
Annual Vacation Days 20
Annual Sick Days 12
Annual Personal Days 3
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
WARREN - WASHINGTON TWP
17. Salaries and Benefits of Certain District Employees
Name Margory Levine
Job Title Other
Principal
Base Annual Salary 105,182
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 247
Annual Vacation Days 20
Annual Sick Days 12
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 6,013
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 0
Other Insurances 1,200
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
WARREN - WASHINGTON TWP
17. Salaries and Benefits of Certain District Employees
Name Valerie Mattes
Job Title Other
Principal
Base Annual Salary 90,000
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 247
Annual Vacation Days 20
Annual Sick Days 12
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 6,813
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 0
Other Insurances 1,200
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