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User Friendly Budgets
2011-2012

WARREN - FRANKLIN TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time298264257
spacing
Pupils on Roll - Special Full-Time202632
Private School Placements201
spacing
Pupils Sent to Other Dists-Spec Ed Prog041
Pupils Received110

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 143,987 23,031
Revenues from Local Sources:
Local Tax Levy 10-1210 3,721,912 3,762,850 3,806,507
Tuition 10-1300 75,359 70,000 65,460
Interest Earned on Capital Reserve Funds 10-1XXX 224 749 749
Unrestricted Miscellaneous Revenues 10-1XXX 28,150 39,000 16,000
SUBTOTAL  3,825,645 3,872,599 3,888,716
Revenues from State Sources:
Extraordinary Aid 10-3131 211,468 0 72,190
Other State Aids 10-3XXX 3,390 0 0
Categorical Special Education Aid 10-3132 149,264 142,156 142,156
Equalization Aid 10-3176 414,915 461,342 508,900
Categorical Security Aid 10-3177 13,445 0 0
Categorical Transportation Aid 10-3121 74,027 0 0
SUBTOTAL  866,509 603,498 723,246
Revenues from Federal Sources:
Equalization Aid - ARRA ESF 16-4520 97,328 0 0
Equalization Aid - ARRA GSF 17-4521 3,768 0 0
Education Jobs Fund 18-4522 0 0 27,872
SUBTOTAL  101,096 0 27,872
Adjustment for Prior Year Encumbrances  0 145,452 0
Actual Revenues (Over)/Under Expenditures  -104,444 0 0
TOTAL OPERATING BUDGET  4,688,806 4,765,536 4,662,865
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 5,000 5,500 0
Revenues from Federal Sources:
Title I 20-4411-4416 17,887 15,204 0
Title II 20-4451-4455 0 14,535 12,355
Title IV 20-4471-4474 0 611 519
I.D.E.A. Part B (Handicapped) 20-4420-4429 60,827 62,060 52,751
Other 20-4XXX 73,883 69,474 0
TOTAL REVENUES FROM FEDERAL SOURCES  152,597 161,884 65,625
TOTAL GRANTS AND ENTITLEMENTS  157,597 167,384 65,625
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 254,204 257,454 231,657
TOTAL REVENUES FROM LOCAL SOURCES  254,204 257,454 231,657
TOTAL LOCAL REPAYMENT OF DEBT  254,204 257,454 231,657
TOTAL REPAYMENT OF DEBT  254,204 257,454 231,657
TOTAL REVENUES/SOURCES  5,100,607 5,190,374 4,960,147
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  5,100,607 5,190,374 4,960,147

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,438,7171,468,8211,354,569
Special Education 11-2XX-100-XXX362,337396,581434,427
Basic Skills/Remedial 11-230-100-XXX178,187152,186204,299
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX12,80510,56012,610
Summer School 11-422-XXX-XXX015,23411,109
Support Services:
Tuition 11-000-100-XXX128,310159,172118,118
Health Services 11-000-213-XXX52,77471,53862,473
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21766,36472,58762,395
Guidance 11-000-218-XXX1,8763,5304,150
Child Study Teams 11-000-219-XXX269,465217,754253,770
Improvement of Instructional Services 11-000-221-XXX5,11510,85613,049
Educational Media Services - School Library 11-000-222-XXX13,14421,13910,522
Instructional Staff Training Services 11-000-223-XXX1,0207362,550
General Administration 11-000-230-XXX211,684183,294165,648
School Administration 11-000-240-XXX48,11252,50743,683
Central Svcs & Admin Info Technology 11-000-25X-XXX119,384133,042152,425
Deposit to Maintenance Reserve 10-60650,00000
Operation and Maintenance of Plant Services 11-000-26X-XXX411,902338,990379,843
Student Transportation Services 11-000-270-XXX279,341166,500162,020
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,012,3201,117,7581,181,934
Total Support Services Expenditures 2,620,8112,549,4032,612,580
TOTAL GENERAL CURRENT EXPENSE 4,662,8574,592,7854,629,594
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604224749749
Equipment 12-XXX-XXX-73X9,19900
Facilities Acquisition and Construction Services 12-000-4XX-XXX015,8979,245
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-9310143,9870
TOTAL CAPITAL EXPENDITURES 9,423160,6339,994
Summer School:
Instruction 13-422-100-XXX16,52600
Total Summer School 16,52600
TOTAL SPECIAL SCHOOLS 16,52600
Transfer of Funds to Charter Schools 10-000-100-56X012,11823,277
OPERATING BUDGET GRAND TOTAL 4,688,8064,765,5364,662,865
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX5,0005,5000
Federal Projects:
Title I 20-XXX-XXX-XXX17,88715,2040
Title II 20-XXX-XXX-XXX014,53512,355
Title IV 20-XXX-XXX-XXX0611519
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX60,82762,06052,751
Other Special Projects 20-XXX-XXX-XXX73,88369,4740
Total Federal Projects 152,597161,88465,625
TOTAL GRANTS AND ENTITLEMENTS 157,597167,38465,625
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX254,204257,454231,657
TOTAL REPAYMENT OF DEBT 254,204257,454231,657
Total Expenditures 5,100,6075,190,3744,960,147
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 5,100,6075,190,3744,960,147

 

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 Budget401,518393,987250,000250,000
  Repayment of Debt0000
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve251,437251,661252,410253,159
      Adult Education Programs0000
      Maintenance Reserve050,00050,00050,000
      Legal Reserve23,29023,03123,0310
      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 Cost11,89012,76214,34415,40515,782
Total Classroom Instruction7,7468,4269,2429,7289,893
Classroom-Salaries and Benefits7,2897,9178,8139,0669,508
Classroom-General Supplies and Textbooks372448340569288
Classroom-Purchased Services and Other8561899398
Total Support Services1,5911,7091,9891,8841,945
Support Services-Salaries and Benefits1,3651,5121,7921,7041,701
Total Administrative Costs1,2981,5511,5741,7011,684
Administration-Salaries and Benefits1,1221,2881,3941,4311,384
Legal Costs022173522
Total Operations and Maintenance of Plant1,2021,4591,4651,3811,550
Operations & Maintenance of Plant-Salary & Ben.540588688701740
Total Food Services Costs00000
Total Extracurricular Costs3255515162
Total Equipment Costs029000
Employee Benefits as a % of Salaries32.438.54142.344.1

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
  • JOINT TRANSPORTATION AGREEMTENT WITH WARREN HILLS, MANSFIELD TWP AND
  • WASHINGTON TOWNSHIP
  • JOINT TRANSPORTATION AGREEMENT WITH WCSSSD
  • PURCHASING USING HUNTERDON COUNTY ESC
  • TECHNOLOGY CONSULTANT WITH HUNTERDON COUNTY ESC
  • PARTICIPATE IN ACES
  • SNOW REMOVAL CONTRACTED WITH FRANKLIN TWP DPW IN EXCHANCE FOR BUILDING
  • CLEANING
  • PARITICPATE IN ERATE

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,806,507 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)422,376,843 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1000.9012 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,038,164 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)422,376,843 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1000.9561 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,806,507 (G)
Estimated Equalized Valuation (as of 10/01/2010)443,296,987 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.8587 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,038,164 (J)
Estimated Equalized Valuation (as of 10/01/2010)443,296,987 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.9109 (L)

 

Administrative Salaries
Employee Name: HEATHER SPITZER 
Job TitleBusiness Administrator 
Base Annual Salary82,530 
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 Days260 
  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 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 Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment BenefitsSICK DAY BUYBACK ON RETIREMENT 
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 TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary101,834 
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 Days260 
  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 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 Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment BenefitsSICK DAY BUYBACK ON RETIREMENT 
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 Days 12 
  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 Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment BenefitsBUY BACK OF SICK DAYS < TEACH CONTRACT 
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: RICHARD REDUZZI 
Job TitleTeacher 
Base Annual Salary76,327 
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 Days185 
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days 10 
  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 Amount9,000 
  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 BenefitsSICK DAY BUYBACK ON RETIREMENT 
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