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User Friendly Budgets
2010

WARREN - FRANKLIN TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time309298266
spacing
Pupils on Roll - Special Full-Time282021
Private School Placements120
spacing
Pupils Sent to Other Dists-Spec Ed Prog003
Pupils Received411

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 174,808 0
Revenues from Local Sources:
Local Tax Levy 10-1210 3,705,084 3,721,912 3,762,850
Tuition 10-1300 98,658 93,000 77,000
Interest Earned on Capital Reserve Funds 10-1XXX 5 6 486
Unrestricted Miscellaneous Revenues 10-1XXX 27,530 29,000 32,000
SUBTOTAL  3,831,277 3,843,918 3,872,336
Revenues from State Sources:
Extraordinary Aid 10-3131 217,204 70,871 0
Other State Aids 10-3XXX 5,186 0 0
Categorical Special Education Aid 10-3132 142,462 149,264 33,746
Equalization Aid 10-3176 540,280 456,070 569,752
Categorical Security Aid 10-3177 19,455 20,685 0
Categorical Transportation Aid 10-3121 121,637 113,887 0
SUBTOTAL  1,046,224 810,777 603,498
Revenues from Federal Sources:
Equalization Aid - ARRA ESF 16-4520 0 97,328 0
Equalization Aid - ARRA GSF 17-4521 0 3,768 0
SUBTOTAL  0 101,096 0
Adjustment for Prior Year Encumbrances  0 33,217 0
Actual Revenues (Over)/Under Expenditures  -165,466 0 0
TOTAL OPERATING BUDGET  4,712,035 4,963,816 4,475,834
GRANTS AND ENTITLEMENTS
Revenues from Federal Sources:
Title I 20-4411-4416 21,084 17,887 15,204
Title II 20-4451-4455 0 0 7,418
Title IV 20-4471-4474 0 0 520
I.D.E.A. Part B (Handicapped) 20-4420-4429 65,508 60,827 51,703
Other 20-4XXX 48,965 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  135,557 78,714 74,845
TOTAL GRANTS AND ENTITLEMENTS  135,557 78,714 74,845
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 250,504 254,204 257,454
TOTAL REVENUES FROM LOCAL SOURCES  250,504 254,204 257,454
TOTAL LOCAL REPAYMENT OF DEBT  250,504 254,204 257,454
TOTAL REPAYMENT OF DEBT  250,504 254,204 257,454
TOTAL REVENUES/SOURCES  5,098,096 5,296,734 4,808,133
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  5,098,096 5,296,734 4,808,133

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,633,5791,643,3051,361,267
Special Education 11-2XX-100-XXX222,233376,827373,240
Basic Skills/Remedial 11-230-100-XXX176,692187,881168,968
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX8,56610,71010,560
Summer School 11-422-XXX-XXX018,02513,889
Support Services:
Tuition 11-000-100-XXX122,852123,992177,529
Health Services 11-000-213-XXX56,75158,86962,380
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21775,54777,38880,695
Guidance 11-000-218-XXX02,0003,530
Child Study Teams 11-000-219-XXX285,492308,873257,300
Improvement of Instructional Services 11-000-221-XXX5,2865,3385,425
Educational Media Services - School Library 11-000-222-XXX4,81911,0507,803
Instructional Staff Training Services 11-000-223-XXX6607,6634,100
General Administration 11-000-230-XXX187,281220,913166,638
School Administration 11-000-240-XXX44,14050,85847,824
Central Svcs & Admin Info Technology 11-000-25X-XXX117,383119,266121,060
Operation and Maintenance of Plant Services 11-000-26X-XXX364,843435,825363,140
Student Transportation Services 11-000-270-XXX272,961274,645165,095
Personal Services - Employee Benefits 11-XXX-XXX-2XX869,1111,021,1831,069,008
Total Support Services Expenditures 2,407,1262,717,8632,531,527
TOTAL GENERAL CURRENT EXPENSE 4,448,1964,954,6114,459,451
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604250,00000
Interest Earned on Capital Reserve 10-60456486
Equipment 12-XXX-XXX-73X09,1990
Facilities Acquisition and Construction Services 12-000-4XX-XXX0015,897
TOTAL CAPITAL EXPENDITURES 250,0059,20516,383
Summer School:
Instruction 13-422-100-XXX13,83400
Total Summer School 13,83400
TOTAL SPECIAL SCHOOLS 13,83400
OPERATING BUDGET GRAND TOTAL 4,712,0354,963,8164,475,834
SPECIAL GRANTS AND ENTITLEMENTS
Federal Projects:
Title I 20-XXX-XXX-XXX21,08417,88715,204
Title II 20-XXX-XXX-XXX007,418
Title IV 20-XXX-XXX-XXX00520
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX65,50860,82751,703
Other Special Projects 20-XXX-XXX-XXX48,96500
Total Federal Projects 135,55778,71474,845
TOTAL GRANTS AND ENTITLEMENTS 135,55778,71474,845
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX250,504254,204257,454
TOTAL REPAYMENT OF DEBT 250,504254,204257,454
Total Expenditures 5,098,0965,296,7344,808,133
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 5,098,0965,296,7344,808,133

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/08
Audited
Balance
6/30/09
Estimated
Balance
6/30/10
Estimated
Balance
6/30/11
Unassigned:
  General Operating Budget262,949401,518262,000262,000
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1,432251,437251,443251,929
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve023,29000
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2007-08
Actual
2008-09
Actual
2009-10
Original
Budget
2009-10
Revised
Budget
2010-11
Proposed
Budget
Total Comparative Per Pupil Cost11,75711,89014,32814,32714,344
Total Classroom Instruction7,6947,7468,9789,2499,242
Classroom-Salaries and Benefits7,2747,2898,5498,4008,813
Classroom-General Supplies and Textbooks321372295719340
Classroom-Purchased Services and Other988513413089
Total Support Services1,4341,5911,8881,9081,989
Support Services-Salaries and Benefits1,2101,3651,6101,5911,792
Total Administrative Costs1,1821,2981,4851,5761,574
Administration-Salaries and Benefits1,0271,1221,2721,2951,394
Legal Costs00133217
Total Operations and Maintenance of Plant1,3641,2021,4371,5361,465
Operations & Maintenance of Plant-Salary & Ben.551540635620688
Total Food Services Costs00000
Total Extracurricular Costs3032464551
Total Equipment Costs000290
Employee Benefits as a % of Salaries32.132.438.136.641

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.

 

Shared Services
  • SHARED SBA WITH WCSSSD
  • JOINT TRANSPORTATION AGREEMENT WITH WARREN HILLS REGIONAL
  • JOINT TRANSPORTATION WITH WCSSSD
  • PURCHASING USING HUNTERTON COUNTY ESC
  • PARTICIPATE IN ACES
  • SNOW REMOVAL CONTRACTED WITH TOWNSHIP IN EXCHANGE FOR BUILDING CLEANING
  • PARTICIPATE IN ERATE

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,762,850 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)420,174,287 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.8955 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,020,304 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)420,174,287 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.9568 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,762,850 (G)
Estimated Equalized Valuation (as of 10/01/2009)468,050,022 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.8039 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,020,304 (J)
Estimated Equalized Valuation (as of 10/01/2009)468,050,022 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.8589 (L)

 

Administrative Salaries
Employee Name: HEATHER SPITZER 
Job TitleBusiness Administrator BOARD SECRETARY 
Base Annual Salary86,491 
Full Time Equivalents (FTE)0.8 
Shared with another district?
Shared County 
Shared District5450 
Shared Job TitleBUSINESS ADMINISTRATOR 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract07/01/2010 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days 11 
  Description of Other Contracted Non-working DaysSCHOOL HOLIDAYS 
Benefits: 
Allowances1,100 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount9,000 
  Description of: 
   Buyback of Sick Days at the End of ContractSAME AS NEG AGREEMENT $60/150 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   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: MARY MCCARTY 
Job TitleCHILD STUDY COORDINATOR 
Base Annual Salary101,884 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days 11 
  Description of Other Contracted Non-working DaysSCHOOL HOLIDAYS 
Benefits: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount9,000 
  Description of: 
   Buyback of Sick Days at the End of ContractSAME AS NEG AGREEMENT $60/150 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   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: PAUL RINALDI 
Job TitleSuperintendent PRINCIPAL 
Base Annual Salary121,088 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract05/01/2007 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days 11 
  Description of Other Contracted Non-working DaysSCHOOL HOLIDAYS 
Benefits: 
Allowances1,300 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount7,500 
  Description of: 
   Buyback of Sick Days at the End of ContractLESS THAN NEG AGREEMENT $60/150 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   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