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

User Friendly Budgets
2010

WARREN - MANSFIELD TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time594610618
spacing
Pupils on Roll - Special Full-Time95100104
Private School Placements334
spacing
Pupils Sent to Other Dists-Spec Ed Prog004
Pupils Received9112

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 21,978 81,292 0
Withdrawal from Cap Res-for Local Share 10-307 75,000 249,225 0
Revenues from Local Sources:
Local Tax Levy 10-1210 4,626,544 4,626,544 4,771,606
Tuition 10-1300 48,694 33,000 60,302
Transportation Fees from Other LEAs 10-1420-1440 0 22,000 0
Interest Earned on Capital Reserve Funds 10-1XXX 4,923 2,000 1,000
Unrestricted Miscellaneous Revenues 10-1XXX 48,348 5,354 2,500
SUBTOTAL  4,728,509 4,688,898 4,835,408
Revenues from State Sources:
Extraordinary Aid 10-3131 3,497 0 0
Other State Aids 10-3XXX 5,568 0 0
Categorical Special Education Aid 10-3132 349,587 351,837 328,176
Equalization Aid 10-3176 2,903,037 2,647,648 2,835,591
Categorical Security Aid 10-3177 67,209 65,252 0
Adjustment Aid 10-3178 0 219,509 0
Categorical Transportation Aid 10-3121 252,913 310,056 0
SUBTOTAL  3,581,811 3,594,302 3,163,767
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 12,471 7,319 8,228
SUBTOTAL  12,471 7,319 8,228
Adjustment for Prior Year Encumbrances  0 87,379 0
Actual Revenues (Over)/Under Expenditures  -73,709 0 0
TOTAL OPERATING BUDGET  8,324,082 8,708,415 8,007,403
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 799 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 73,096 77,193 65,614
Title II 20-4451-4455 0 0 28,914
Title III 20-4491-4494 0 0 8,643
Title IV 20-4471-4474 0 0 1,600
I.D.E.A. Part B (Handicapped) 20-4420-4429 216,445 169,437 144,021
Other 20-4XXX 46,982 46,067 0
TOTAL REVENUES FROM FEDERAL SOURCES  336,523 292,697 248,792
TOTAL GRANTS AND ENTITLEMENTS  337,322 292,697 248,792
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 113,453 0
Revenues from Local Sources:
Local Tax Levy 40-1210 347,102 212,565 343,226
TOTAL REVENUES FROM LOCAL SOURCES  347,102 212,565 343,226
Revenues from State Sources:
Debt Service Aid Type II 40-3160 142,282 101,451 86,737
TOTAL LOCAL REPAYMENT OF DEBT  489,384 427,469 429,963
Actual Revenues (Over)/Under Expenditures  126,110 0 0
TOTAL REPAYMENT OF DEBT  615,494 427,469 429,963
TOTAL REVENUES/SOURCES  9,276,898 9,428,581 8,686,158
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  9,276,898 9,428,581 8,686,158

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX3,020,6033,098,6192,720,212
Special Education 11-2XX-100-XXX877,154943,153959,745
Basic Skills/Remedial 11-230-100-XXX128,457139,282174,667
Bilingual Education 11-240-100-XXX20,76025,83626,836
Support Services:
Tuition 11-000-100-XXX035,69979,377
Attendance and Social Work Services 11-000-211-XXX010,13910,139
Health Services 11-000-213-XXX65,68360,68465,713
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217212,094232,830212,479
Guidance 11-000-218-XXX64,66885,51867,874
Child Study Teams 11-000-219-XXX260,402257,066251,676
Improvement of Instructional Services 11-000-221-XXX07,9780
Educational Media Services - School Library 11-000-222-XXX111,713113,904103,961
Instructional Staff Training Services 11-000-223-XXX3,1926,4350
General Administration 11-000-230-XXX260,898292,338287,800
School Administration 11-000-240-XXX151,466159,657136,708
Central Svcs & Admin Info Technology 11-000-25X-XXX135,887141,181140,781
Deposit to Maintenance Reserve 10-60650,00000
Operation and Maintenance of Plant Services 11-000-26X-XXX543,483538,959485,924
Student Transportation Services 11-000-270-XXX560,803598,195524,873
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,517,4361,673,7051,748,072
Total Support Services Expenditures 3,887,7254,214,2884,115,377
TOTAL GENERAL CURRENT EXPENSE 7,984,6998,421,1787,996,837
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604239,00300
Interest Earned on Capital Reserve 10-6044,9232,0001,000
Equipment 12-XXX-XXX-73X13,30214,7010
Facilities Acquisition and Construction Services 12-000-4XX-XXX00255
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-93175,000249,2250
TOTAL CAPITAL EXPENDITURES 332,228265,9261,255
Summer School:
Instruction 13-422-100-XXX7,15512,0000
Total Summer School 7,15512,0000
TOTAL SPECIAL SCHOOLS 7,15512,0000
Transfer of Funds to Charter Schools 10-000-100-56X09,3119,311
OPERATING BUDGET GRAND TOTAL 8,324,0828,708,4158,007,403
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX79900
Federal Projects:
Title I 20-XXX-XXX-XXX73,09677,19365,614
Title II 20-XXX-XXX-XXX0028,914
Title III 20-XXX-XXX-XXX008,643
Title IV 20-XXX-XXX-XXX001,600
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX216,445169,437144,021
Other Special Projects 20-XXX-XXX-XXX46,98246,0670
Total Federal Projects 336,523292,697248,792
TOTAL GRANTS AND ENTITLEMENTS 337,322292,697248,792
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX615,494427,469429,963
TOTAL REPAYMENT OF DEBT 615,494427,469429,963
Total Expenditures 9,276,8989,428,5818,686,158
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 9,276,8989,428,5818,686,158

 

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 Budget256,803265,111250,000250,000
  Repayment of Debt239,563113,45300
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve305,773474,699476,699477,699
      Adult Education Programs0000
      Maintenance Reserve050,00050,00050,000
      Legal Reserve96,46774,48900
      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 Cost10,20310,61210,86010,98310,253
Total Classroom Instruction6,8267,4707,5447,6477,158
Classroom-Salaries and Benefits6,5506,9897,2137,2057,020
Classroom-General Supplies and Textbooks21539521532538
Classroom-Purchased Services and Other6187117117100
Total Support Services1,3791,3331,4131,4091,302
Support Services-Salaries and Benefits1,3241,2751,3331,3311,246
Total Administrative Costs1,0609851,0131,036989
Administration-Salaries and Benefits829831838837812
Legal Costs00363421
Total Operations and Maintenance of Plant929889866867782
Operations & Maintenance of Plant-Salary & Ben.414442449448429
Total Food Services Costs00000
Total Extracurricular Costs00000
Total Equipment Costs0190210
Employee Benefits as a % of Salaries28.429.931.531.233.8

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.

 

Shared Services
  • Washington Boro School: Sharing ESL teacher 1/2 time; Township: Sharing
  • driver to take bank deposits, sharing technology person - 20%, sharing g
  • rant writer for records retention project; Belong to ACES; Belong to Hun-
  • terdon ESC for office supplies, oil, gas, etc.; Jointure with Warren Hill
  • s Regional HS - 8 routes; Using Sussex County Coop for Special Ed Trans-
  • portation; Using Warren County Special Services District for Student rela
  • ted services; sharing curriculum coordinator with Washington Twp School/
  • cluster.

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,771,606 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)662,719,410 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.7200 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy5,114,832 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)662,719,410 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.7718 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,771,606 (G)
Estimated Equalized Valuation (as of 10/01/2009)904,618,703 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.5275 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy5,114,832 (J)
Estimated Equalized Valuation (as of 10/01/2009)904,618,703 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.5654 (L)

 

Administrative Salaries
Employee Name: Edward S. Kemp, Jr. 
Job TitleSuperintendent 
Base Annual Salary119,600 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract09/01/2008 
  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 13 
  Description of Other Contracted Non-working DaysLegal Holidays 
Benefits: 
Allowances1,700 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount
  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: John Melitsky 
Job TitlePrincipal N/A 
Base Annual Salary91,000 
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 13 
  Description of Other Contracted Non-working DaysLegal Holidays 
Benefits: 
Allowances1,500 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount
  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: Mary E. Roszkowski 
Job TitleBusiness Administrator Board Secretary 
Base Annual Salary90,720 
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 13 
  Description of Other Contracted Non-working DaysLegal Holidays 
Benefits: 
Allowances800 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount
  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: Patti Jo Raiello 
Job TitlePsychologist Psychologist/CST Coordinator 
Base Annual Salary81,509 
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 Days210 
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days10 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days 13 
  Description of Other Contracted Non-working DaysLegal Holidays 
Benefits: 
Allowances
Bonuses650 
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount
  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: Randall Wanous 
Job TitleHead Custodian 
Base Annual Salary82,556 
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 13 
  Description of Other Contracted Non-working DaysLegal Holidays 
Benefits: 
Allowances250 
Bonuses1,700 
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount
  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