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User Friendly Budgets
2010

WARREN - WASHINGTON TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time551563524
spacing
Pupils on Roll - Special Full-Time818585
spacing
Pupils Sent to Other Dists-Spec Ed Prog100

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 17,515 5,059
Withdrawal from Cap Res-for Local Share 10-307 0 0 120,000
Revenues from Local Sources:
Local Tax Levy 10-1210 4,750,499 4,997,216 5,198,441
Other Local Governmental Units - Unrestricted 10-12XX 50,600 53,611 60,023
Interest Earned on Capital Reserve Funds 10-1XXX 5,000 5,000 1,800
Unrestricted Miscellaneous Revenues 10-1XXX 39,222 23,000 21,729
SUBTOTAL  4,845,321 5,078,827 5,281,993
Revenues from State Sources:
Extraordinary Aid 10-3131 90,632 39,343 47,173
Other State Aids 10-3XXX 4,805 0 0
Categorical Special Education Aid 10-3132 310,183 305,636 312,744
Equalization Aid 10-3176 1,715,626 1,313,193 1,715,914
Categorical Security Aid 10-3177 43,719 43,467 46,651
Adjustment Aid 10-3178 557,257 668,663 131,328
Categorical Transportation Aid 10-3121 205,055 239,145 255,194
SUBTOTAL  2,927,277 2,609,447 2,509,004
Revenues from Federal Sources:
Equalization Aid - ARRA ESF 16-4520 0 280,242 0
Equalization Aid - ARRA GSF 17-4521 0 10,849 0
SUBTOTAL  0 291,091 0
Adjustment for Prior Year Encumbrances  0 175,273 0
Actual Revenues (Over)/Under Expenditures  445,381 0 0
TOTAL OPERATING BUDGET  8,217,979 8,172,153 7,916,056
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 127,165 90,104 68,700
TOTAL REVENUES FROM STATE SOURCES  127,165 90,104 68,700
Revenues from Federal Sources:
Title I 20-4411-4416 13,063 13,542 11,400
I.D.E.A. Part B (Handicapped) 20-4420-4429 169,468 182,292 155,500
Other 20-4XXX 17,244 170,345 14,900
TOTAL REVENUES FROM FEDERAL SOURCES  199,775 366,179 181,800
TOTAL GRANTS AND ENTITLEMENTS  326,940 456,283 250,500
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 151,224 0 0
TOTAL REVENUES FROM LOCAL SOURCES  151,224 0 0
Revenues from State Sources:
Debt Service Aid Type II 40-3160 62,701 0 0
TOTAL LOCAL REPAYMENT OF DEBT  213,925 0 0
TOTAL REPAYMENT OF DEBT  213,925 0 0
TOTAL REVENUES/SOURCES  8,758,844 8,628,436 8,166,556
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  8,758,844 8,628,436 8,166,556

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,573,6142,607,0602,572,331
Special Education 11-2XX-100-XXX612,031661,464549,428
Basic Skills/Remedial 11-230-100-XXX229,206237,983224,390
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX12,88018,5000
Summer School 11-422-XXX-XXX011,8490
Support Services:
Tuition 11-000-100-XXX20,30144,5690
Health Services 11-000-213-XXX132,297142,300147,891
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217609,290604,898646,757
Guidance 11-000-218-XXX47,04951,9250
Child Study Teams 11-000-219-XXX243,039256,456234,675
Improvement of Instructional Services 11-000-221-XXX2,9507,9171,000
Educational Media Services - School Library 11-000-222-XXX104,824113,41895,501
Instructional Staff Training Services 11-000-223-XXX13,55919,83219,000
General Administration 11-000-230-XXX275,250348,356277,962
School Administration 11-000-240-XXX309,244335,447292,008
Central Svcs & Admin Info Technology 11-000-25X-XXX190,789199,541188,590
Operation and Maintenance of Plant Services 11-000-26X-XXX594,517618,304617,909
Student Transportation Services 11-000-270-XXX463,636472,056474,468
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,177,6871,319,1971,426,231
Food Services 11-000-310-XXX5,60000
Total Support Services Expenditures 4,190,0324,534,2164,421,992
TOTAL GENERAL CURRENT EXPENSE 7,617,7638,071,0727,768,141
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60405,0001,800
Equipment 12-XXX-XXX-73X28,59078,7030
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931555,5970120,000
TOTAL CAPITAL EXPENDITURES 584,18783,703121,800
Transfer of Funds to Charter Schools 10-000-100-56X16,02917,37826,115
OPERATING BUDGET GRAND TOTAL 8,217,9798,172,1537,916,056
SPECIAL GRANTS AND ENTITLEMENTS
Preschool Education Aid:
Instruction 20-218-100-XXX1,00000
TOTAL PRESCHOOL EDUCATION AID 1,00000
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX6,4115,7005,700
Nonpublic Auxiliary Services 20-XXX-XXX-XXX044,00033,000
Nonpublic Handicapped Services 20-XXX-XXX-XXX44,48621,50022,000
Nonpublic Nursing Services 20-XXX-XXX-XXX08,0008,000
Nonpublic Technology Initiative 20-XXX-XXX-XXX4,6404,0000
Other Special Projects 20-XXX-XXX-XXX70,6286,9040
Total State Projects 127,16590,10468,700
Federal Projects:
Title I 20-XXX-XXX-XXX13,06313,54211,400
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX169,468182,292155,500
Other Special Projects 20-XXX-XXX-XXX17,244170,34514,900
Total Federal Projects 199,775366,179181,800
TOTAL GRANTS AND ENTITLEMENTS 326,940456,283250,500
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX213,92500
TOTAL REPAYMENT OF DEBT 213,92500
Total Expenditures 8,758,8448,628,4368,166,556
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 8,758,8448,628,4368,166,556

 

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 Budget601,004267,515250,000250,000
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve493,169239,452244,452126,252
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve05,0595,0590
      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 Cost10,82711,17012,03711,65812,066
Total Classroom Instruction6,1906,5547,0066,7107,015
Classroom-Salaries and Benefits5,8466,3226,8076,5286,897
Classroom-General Supplies and Textbooks30117214813684
Classroom-Purchased Services and Other4360514634
Total Support Services2,1982,1572,3162,2232,332
Support Services-Salaries and Benefits1,7371,8452,0021,9192,041
Total Administrative Costs1,4011,4531,5691,6121,542
Administration-Salaries and Benefits1,1901,2531,3241,2691,338
Legal Costs003211217
Total Operations and Maintenance of Plant9819481,0831,0511,144
Operations & Maintenance of Plant-Salary & Ben.46491513493568
Total Food Services Costs09000
Total Extracurricular Costs362537350
Total Equipment Costs1874501210
Employee Benefits as a % of Salaries21.823.624.124.427.3

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
  • COORDINATED TRANSPORTATION SERVICES WITH WARREN HILLS REGIONAL SCHOOL DIS
  • TRICT. JOINT TRANSPORTATION WITH WARREN HILLS 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 COOP SPECIAL EDUCATION TRANSPORATION
  • 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 COUNTY SPECIAL SERVICES FOR SPECIAL EDUCATION TRANSPORTATION
  • SHARED SUMMER EXTENDED PROGRAM WITH OXFORD TWP SCHOOL DISTRICT
  • SHARED SPEECH TEACHER (1 DAY A WEEK) WITH WASHINGTON BORO SCHOOL DISTRICT

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,198,441 (A)
Estimated Net Taxable Valuation (as of 02/24/2010)672,727,351 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.7727 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy5,198,441 (D)
Estimated Net Taxable Valuation (as of 02/24/2010)672,727,351 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.7727 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,198,441 (G)
Estimated Equalized Valuation (as of 02/24/2010)903,474,820 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.5754 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy5,198,441 (J)
Estimated Equalized Valuation (as of 02/24/2010)903,474,820 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.5754 (L)

 

Administrative Salaries
Employee Name: Cathy Kelly 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary78,415 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Shared County 
Shared District5465 
Shared Job TitleTransporation Coordinator 
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: 
Allowances575 
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: Jean Flynn 
Job TitleBusiness Administrator 
Base Annual Salary84,448 
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: 
Allowances1,819 
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: Kelly Mason 
Job TitlePrincipal 
Base Annual Salary83,000 
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: 
Allowances7,993 
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: Roger A. Jinks 
Job TitleSuperintendent 
Base Annual Salary150,613 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract08/25/2008 
  Ending Date of Contract06/30/2013 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 25 
  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 22 
  Description of Other Contracted Non-working DaysLEGAL HOLIDAYS/STUDENT DAYS OF 
Benefits: 
Allowances4,300 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other2,721 
  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: Valarie Mattes 
Job TitlePrincipal 
Base Annual Salary100,600 
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: 
Allowances7,493 
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