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User Friendly Budgets
2011-2012

SOMERSET - WARREN TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time1,8961,8751,853
spacing
Pupils on Roll - Special Full-Time320314322
Private School Placements12137
spacing
Pupils Sent to Other Dists-Spec Ed Prog5514
Pupils Received121

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 372,501 208,180
Withdrawal from Cap Res-for Local Share 10-307 0 0 720,000
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 0 200,000 0
Revenues from Local Sources:
Local Tax Levy 10-1210 35,534,274 36,325,302 36,524,488
Tuition 10-1300 98,467 105,000 139,500
Transportation Fees from Individuals 10-1410 0 50,000 50,000
Transportation Fees from Other LEAs 10-1420-1440 66,566 15,100 0
Interest Earned on Capital Reserve Funds 10-1XXX 177 1,000 500
Other Restricted Miscellaneous Revenues 10-1XXX 0 25,000 2,000
Unrestricted Miscellaneous Revenues 10-1XXX 151,807 57,000 55,000
SUBTOTAL  35,851,291 36,578,402 36,771,488
Revenues from State Sources:
Extraordinary Aid 10-3131 286,539 210,000 200,000
Other State Aids 10-3XXX 20,284 0 0
Categorical Special Education Aid 10-3132 858,575 139,398 914,039
Categorical Security Aid 10-3177 109,969 0 0
Categorical Transportation Aid 10-3121 409,805 0 0
SUBTOTAL  1,685,172 349,398 1,114,039
Revenues from Federal Sources:
Education Jobs Fund 18-4522 0 0 68,724
SUBTOTAL  0 0 68,724
Adjustment for Prior Year Encumbrances  0 90,543 0
Actual Revenues (Over)/Under Expenditures  491,298 0 0
TOTAL OPERATING BUDGET  38,027,761 37,590,844 38,882,431
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 127,772 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 2,135 0 0
TOTAL REVENUES FROM STATE SOURCES  2,135 0 0
Revenues from Federal Sources:
Title II 20-4451-4455 0 23,000 23,000
Title III 20-4491-4494 0 7,000 7,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 913,750 470,000 470,000
Other 20-4XXX 51,494 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  965,244 500,000 500,000
TOTAL GRANTS AND ENTITLEMENTS  1,095,151 500,000 500,000
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 2 2
Revenues from Local Sources:
Local Tax Levy 40-1210 656,558 684,394 656,101
TOTAL REVENUES FROM LOCAL SOURCES  656,558 684,394 656,101
Revenues from State Sources:
Debt Service Aid Type II 40-3160 357,545 292,874 280,767
TOTAL LOCAL REPAYMENT OF DEBT  1,014,103 977,270 936,870
Actual Revenues (Over)/Under Expenditures  -12 0 0
TOTAL REPAYMENT OF DEBT  1,014,091 977,270 936,870
TOTAL REVENUES/SOURCES  40,137,003 39,068,114 40,319,301
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  40,137,003 39,068,114 40,319,301

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX12,186,25811,843,29412,384,063
Special Education 11-2XX-100-XXX3,758,0523,786,3063,984,151
Basic Skills/Remedial 11-230-100-XXX985,5211,048,850940,972
Bilingual Education 11-240-100-XXX205,737213,651235,753
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX85,77587,90087,900
School Sponsored Athletics 11-402-100-XXX42,58340,70040,700
Support Services:
Tuition 11-000-100-XXX683,7301,098,6631,130,000
Attendance and Social Work Services 11-000-211-XXX1,2601,0001,000
Health Services 11-000-213-XXX370,656382,631390,684
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217906,528964,8911,045,416
Guidance 11-000-218-XXX625,597640,102634,823
Child Study Teams 11-000-219-XXX959,557968,7481,039,544
Improvement of Instructional Services 11-000-221-XXX297,128328,014347,887
Educational Media Services - School Library 11-000-222-XXX1,050,1301,120,8011,015,184
Instructional Staff Training Services 11-000-223-XXX70,931103,559122,102
General Administration 11-000-230-XXX654,828616,290609,398
School Administration 11-000-240-XXX1,222,6871,263,2911,272,568
Central Svcs & Admin Info Technology 11-000-25X-XXX428,742440,233461,242
Operation and Maintenance of Plant Services 11-000-26X-XXX2,909,6593,403,7623,575,377
Student Transportation Services 11-000-270-XXX1,920,0541,874,6721,999,402
Personal Services - Employee Benefits 11-XXX-XXX-2XX7,179,2476,901,1326,528,214
Total Support Services Expenditures 19,280,73420,107,78920,172,841
TOTAL GENERAL CURRENT EXPENSE 36,544,66037,128,49037,846,380
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60401,000500
Equipment 12-XXX-XXX-73X314,21185,607120,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX354,86226,42516,751
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931658,514200,000720,000
TOTAL CAPITAL EXPENDITURES 1,327,587313,032857,251
Summer School:
Instruction 13-422-100-XXX143,598144,687174,000
Support Services 13-422-200-XXX11,9164,6354,800
Total Summer School 155,514149,322178,800
TOTAL SPECIAL SCHOOLS 155,514149,322178,800
OPERATING BUDGET GRAND TOTAL 38,027,76137,590,84438,882,431
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX127,77200
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX97700
Nonpublic Nursing Services 20-XXX-XXX-XXX1,15800
Total State Projects 2,13500
Federal Projects:
Title II 20-XXX-XXX-XXX023,00023,000
Title III 20-XXX-XXX-XXX07,0007,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX913,750470,000470,000
Other Special Projects 20-XXX-XXX-XXX51,49400
Total Federal Projects 965,244500,000500,000
TOTAL GRANTS AND ENTITLEMENTS 1,095,151500,000500,000
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,014,091977,270936,870
TOTAL REPAYMENT OF DEBT 1,014,091977,270936,870
Total Expenditures 40,137,00339,068,11440,319,301
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 40,137,00339,068,11440,319,301

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/09
Audited
Balance
6/30/10
Estimated
Balance
6/30/11
Estimated
Balance
6/30/12
Unassigned:
  General Operating Budget956,782857,378732,378732,378
  Repayment of Debt14,21514,22720
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve1,488,0571,329,7201,042,266322,766
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve710,619580,681208,1800
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2008-09
Actual
2009-10
Actual
2010-11
Original
Budget
2010-11
Revised
Budget
2011-12
Proposed
Budget
Total Comparative Per Pupil Cost14,57115,23115,36715,53815,896
Total Classroom Instruction9,3299,8479,6679,77310,029
Classroom-Salaries and Benefits8,9209,4529,3799,4829,748
Classroom-General Supplies and Textbooks389376270273264
Classroom-Purchased Services and Other2120171717
Total Support Services2,3242,4122,5152,5422,552
Support Services-Salaries and Benefits2,0432,1442,1992,2232,181
Total Administrative Costs1,2141,2851,2861,3001,300
Administration-Salaries and Benefits1,0331,0921,1011,1131,108
Legal Costs018212122
Total Operations and Maintenance of Plant1,5831,5331,7551,7761,864
Operations & Maintenance of Plant-Salary & Ben.9039861,0101,0211,096
Total Food Services Costs00000
Total Extracurricular Costs6273737473
Total Equipment Costs23414203955
Employee Benefits as a % of Salaries26.229.628.328.325.8

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2011 Taxpayers Guide to Education Spending (formerly Comparative Spending Guide) and can be found on the Department of Education's Internet address: http://www.state.nj.us/education under Finance. This publication is available in the board office and public libraries. The same calculations were performed using the 2010-11 revised appropriations and 2011-12 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
  • The district has an agreement with the Township of Warren for shared
  • services. The district provides technology services and support to the
  • Township exchange for landscaping services and rock salt. The district
  • also purchases gasoline and diesel fuel from the Township through an
  • interlocal agreement.
  • The district belongs to ACES fro energy purchases and belongs to numerous
  • purchasing cooperatives.

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy36,424,895 (A)
Estimated Net Taxable Valuation (as of 12/31/2010)3,948,857,498 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1000.9224 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy37,095,143 (D)
Estimated Net Taxable Valuation (as of 12/31/2010)3,948,857,498 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1000.9394 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy36,424,895 (G)
Estimated Equalized Valuation (as of 12/31/2010)3,948,857,498 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.9224 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy37,095,143 (J)
Estimated Equalized Valuation (as of 12/31/2010)3,948,857,498 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.9394 (L)

 

Administrative Salaries
Employee Name: Dr. Tami Crader 
Job TitleSuperintendent 
Base Annual Salary168,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 23 
  Contracted Number of Annual Sick Days 12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances
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: Lance Reigler 
Job TitleInformation Technology 
Base Annual Salary115,523 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances1,350 
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: Peter Daquila 
Job TitleBusiness Administrator 
Base Annual Salary129,672 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 23 
  Contracted Number of Annual Sick Days 12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances1,000 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other600 
  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: Tyler Tribelhorn 
Job TitleSuper. Buildings & Grounds 
Base Annual Salary90,937 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances1,350 
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