>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>WARREN  >>LOPATCONG TWP

User Friendly Budgets
2010

WARREN - LOPATCONG TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time772814814
spacing
Pupils on Roll - Special Full-Time101117112
Private School Placements11811
spacing
Pupils Sent to Other Districts-Reg Prog339330367
Pupils Sent to Other Dists-Spec Ed Prog322615
Pupils Received01012

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 135,402 0
Withdrawal from Cap Res-for Local Share 10-307 0 0 654,338
Revenues from Local Sources:
Local Tax Levy 10-1210 11,018,756 10,775,728 11,105,502
Tuition 10-1300 10,050 0 77,343
Interest Earned on Current Expense Emergency Res 10-1XXX 494 500 300
Interest Earned on Capital Reserve Funds 10-1XXX 4,548 3,000 500
Unrestricted Miscellaneous Revenues 10-1XXX 23,835 10,380 5,000
SUBTOTAL  11,057,683 10,789,608 11,188,645
Revenues from State Sources:
Extraordinary Aid 10-3131 77,479 0 0
Other State Aids 10-3XXX 9,971 0 0
Categorical Special Education Aid 10-3132 630,470 643,258 216,074
Equalization Aid 10-3176 2,494,842 2,167,198 2,613,567
Categorical Security Aid 10-3177 88,398 90,673 0
Categorical Transportation Aid 10-3121 144,227 173,047 0
SUBTOTAL  3,445,387 3,074,176 2,829,641
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 259 3,137 6,514
Equalization Aid - ARRA ESF 16-4520 0 462,492 0
Equalization Aid - ARRA GSF 17-4521 0 17,904 0
SUBTOTAL  259 483,533 6,514
Adjustment for Prior Year Encumbrances  0 93,930 0
Actual Revenues (Over)/Under Expenditures  -413,822 0 0
TOTAL OPERATING BUDGET  14,089,507 14,576,649 14,679,138
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 10,010 13,464 11,444
TOTAL REVENUES FROM STATE SOURCES  10,010 13,464 11,444
Revenues from Federal Sources:
Title I 20-4411-4416 30,220 37,122 31,554
Title II 20-4451-4455 0 0 14,821
Title VI 20-4417-4418 0 1,634 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 217,413 220,773 187,657
Other 20-4XXX 21,353 312,546 0
TOTAL REVENUES FROM FEDERAL SOURCES  268,986 572,075 234,032
TOTAL GRANTS AND ENTITLEMENTS  278,996 585,539 245,476
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 694
Transfers from Other Funds 40-5200 694 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 900,885 953,625 991,213
TOTAL REVENUES FROM LOCAL SOURCES  900,885 953,625 991,213
Revenues from State Sources:
Debt Service Aid Type II 40-3160 263,161 278,568 235,949
TOTAL LOCAL REPAYMENT OF DEBT  1,164,740 1,232,193 1,227,856
Actual Revenues (Over)/Under Expenditures  -694 0 0
TOTAL REPAYMENT OF DEBT  1,164,046 1,232,193 1,227,856
TOTAL REVENUES/SOURCES  15,532,549 16,394,381 16,152,470
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  15,532,549 16,394,381 16,152,470

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX3,892,1453,909,9433,831,294
Special Education 11-2XX-100-XXX817,713791,399845,973
Basic Skills/Remedial 11-230-100-XXX558,868718,922710,552
Bilingual Education 11-240-100-XXX0300250
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX39,22436,00037,788
Support Services:
Tuition 11-000-100-XXX3,131,3262,854,0212,784,909
Attendance and Social Work Services 11-000-211-XXX60,73436,10410,360
Health Services 11-000-213-XXX126,824132,121132,475
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217249,067245,491198,631
Guidance 11-000-218-XXX161,461154,565149,221
Child Study Teams 11-000-219-XXX306,676227,550232,040
Improvement of Instructional Services 11-000-221-XXX2,0002,0001,000
Educational Media Services - School Library 11-000-222-XXX129,823150,812142,524
Instructional Staff Training Services 11-000-223-XXX13,73925,00020,000
General Administration 11-000-230-XXX364,799450,617372,057
School Administration 11-000-240-XXX329,776374,518384,042
Central Svcs & Admin Info Technology 11-000-25X-XXX252,326257,443273,340
Operation and Maintenance of Plant Services 11-000-26X-XXX1,095,2071,333,6851,282,434
Student Transportation Services 11-000-270-XXX511,519513,205513,330
Interest Earned on Current Expense Emergency Res 10-6070500300
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,975,3121,939,4752,045,173
Total Support Services Expenditures 8,710,5898,696,6078,541,536
TOTAL GENERAL CURRENT EXPENSE 14,018,53914,153,67113,967,693
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-6040200,00025,000
Interest Earned on Capital Reserve 10-60403,000500
Equipment 12-XXX-XXX-73X43,169135,37331,500
Facilities Acquisition and Construction Services 12-000-4XX-XXX19,80075,600107
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-93100654,338
TOTAL CAPITAL EXPENDITURES 62,969413,973711,445
Transfer of Funds to Charter Schools 10-000-100-56X7,9999,0050
OPERATING BUDGET GRAND TOTAL 14,089,50714,576,64914,679,138
SPECIAL GRANTS AND ENTITLEMENTS
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX2,4593,3202,822
Nonpublic Auxiliary Services 20-XXX-XXX-XXX06,2075,276
Nonpublic Nursing Services 20-XXX-XXX-XXX3,3203,9373,346
Nonpublic Technology Initiative 20-XXX-XXX-XXX1,71500
Other Special Projects 20-XXX-XXX-XXX2,51600
Total State Projects 10,01013,46411,444
Federal Projects:
Title I 20-XXX-XXX-XXX30,22037,12231,554
Title II 20-XXX-XXX-XXX0014,821
Title VI 20-XXX-XXX-XXX01,6340
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX217,413220,773187,657
Other Special Projects 20-XXX-XXX-XXX21,353312,5460
Total Federal Projects 268,986572,075234,032
TOTAL GRANTS AND ENTITLEMENTS 278,996585,539245,476
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,164,0461,232,1931,227,856
TOTAL REPAYMENT OF DEBT 1,164,0461,232,1931,227,856
Total Expenditures 15,532,54916,394,38116,152,470
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 15,532,54916,394,38116,152,470

 

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 Budget402,016450,962289,654289,654
  Repayment of Debt06946940
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve223,264377,812730,812101,974
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve125,14529,89700
      Tuition Reserve0275,000275,000275,000
      Current Expense Emergency Reserve100,000100,494100,994101,294
  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 Cost11,13611,82412,34411,58511,522
Total Classroom Instruction7,0347,7017,7857,2687,357
Classroom-Salaries and Benefits6,5527,1827,1856,7326,930
Classroom-General Supplies and Textbooks336333386335299
Classroom-Purchased Services and Other146186215201128
Total Support Services1,2461,5121,4431,2761,186
Support Services-Salaries and Benefits1,0841,3331,2301,0721,031
Total Administrative Costs1,3601,3071,3701,3851,356
Administration-Salaries and Benefits1,0519661,0591,0351,102
Legal Costs00979059
Total Operations and Maintenance of Plant1,4441,2481,6841,6001,564
Operations & Maintenance of Plant-Salary & Ben.7290820782807
Total Food Services Costs00000
Total Extracurricular Costs5156534951
Total Equipment Costs82492614534
Employee Benefits as a % of Salaries29.430.928.227.328.5

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
  • Lopatcong School District is a member of the Alliance for Competitive Tel
  • ecommunications for the joint telephone services and a member of the Alli
  • ance for Competitive Energy Services for joint purchasing of electric an
  • d natural gas.
  • The district also shares services in the following areas:
  • Transportation through Warren County Special Services School District for
  • special education and non-public routes.
  • Transportation through Sussex County Coop for special education routes
  • Transportation with other local districts for field trips and other off
  • campus activities
  • Purchase of school supplies through Educational Data Services
  • Purchasing items off of State Contract
  • Curriculum Writer shared with the other schools in the cluster
  • Snow plowing and road salt with the municipal government
  • Joint purchasing through membership with Hunterdon County ESC
  • Work with the county schools for election expenses and Child Nutrition Ad
  • costs and Child Find Program
  • Special Education Programs are shared with other districts through Warren
  • County Special Services School District as well as personal aides in
  • those programs
  • Professional Development programs are shared with other districts through
  • a district hosted Technology Day

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy11,105,502 (A)
Estimated Net Taxable Valuation (as of 02/18/2010)1,039,014,198 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1001.0688 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy12,096,715 (D)
Estimated Net Taxable Valuation (as of 02/18/2010)1,039,014,198 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1001.1642 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy11,105,502 (G)
Estimated Equalized Valuation (as of 02/18/2010)1,039,014,198 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1001.0688 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy12,096,715 (J)
Estimated Equalized Valuation (as of 02/18/2010)1,039,014,198 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1001.1642 (L)

 

Administrative Salaries
Employee Name: Matthew Eagleburger 
Job TitlePrincipal 
Base Annual Salary93,150 
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 15 
  Description of Other Contracted Non-working DaysHolidays 
Benefits: 
Allowances3,775 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other632 
  Retirement Plans
Contractual Post-Employment Benefits Amount9,136 
  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 
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: Rosemary Kowalchuk 
Job TitlePrincipal 
Base Annual Salary108,344 
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 15 
  Description of Other Contracted Non-working DaysHolidays 
Benefits: 
Allowances3,975 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other265 
  Retirement Plans
Contractual Post-Employment Benefits Amount32,712 
  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 
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: Stephen Geisel 
Job TitleAssistant Principal Transportation Coordinator 
Base Annual Salary76,773 
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 15 
  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 15 
  Description of Other Contracted Non-working DaysHolidays 
Benefits: 
Allowances3,775 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other632 
  Retirement Plans
Contractual Post-Employment Benefits Amount3,691 
  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 
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: Teresa E. Barna 
Job TitleBusiness Administrator Board Secretary 
Base Annual Salary88,584 
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 15 
  Description of Other Contracted Non-working DaysHolidays 
Benefits: 
Allowances5,151 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other632 
  Retirement Plans
Contractual Post-Employment Benefits Amount5,622 
  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 
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: Vicki J. Pede 
Job TitleSuperintendent CST Director 
Base Annual Salary142,655 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract01/01/2009 
  Ending Date of Contract06/30/2012 
  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 14 
  Description of Other Contracted Non-working DaysHolidays 
Benefits: 
Allowances8,200 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other446 
  Retirement Plans
Contractual Post-Employment Benefits Amount8,230 
  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 
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