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User Friendly Budgets
2011-2012

WARREN - WASHINGTON BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time464441441
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Pupils on Roll - Special Full-Time889999
Private School Placements001
spacing
Pupils Sent to Other Dists-Spec Ed Prog333

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 478,094 465,669
Revenues from Local Sources:
Local Tax Levy 10-1210 3,793,892 3,904,892 3,982,989
Unrestricted Miscellaneous Revenues 10-1XXX 18,604 20,000 20,038
SUBTOTAL  3,812,496 3,924,892 4,003,027
Revenues from State Sources:
Extraordinary Aid 10-3131 19,661 0 0
Categorical Special Education Aid 10-3132 262,989 56,707 273,651
Equalization Aid 10-3176 1,552,066 2,391,961 2,247,051
Categorical Security Aid 10-3177 50,617 0 0
Categorical Transportation Aid 10-3121 27,293 0 0
SUBTOTAL  1,912,626 2,448,668 2,520,702
Revenues from Federal Sources:
Equalization Aid - ARRA ESF 16-4520 423,705 0 0
Equalization Aid - ARRA GSF 17-4521 16,402 0 0
Education Jobs Fund 18-4522 0 0 93,073
SUBTOTAL  440,107 0 93,073
Adjustment for Prior Year Encumbrances  0 103,024 0
Actual Revenues (Over)/Under Expenditures  288,107 0 0
TOTAL OPERATING BUDGET  6,453,336 6,954,678 7,082,471
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 2,704 1,615 0
TOTAL REVENUES FROM STATE SOURCES  2,704 1,615 0
Revenues from Federal Sources:
Title I 20-4411-4416 113,240 71,464 53,598
Title II 20-4451-4455 0 24,660 18,495
Title VI 20-4417-4418 0 1,539 1,155
I.D.E.A. Part B (Handicapped) 20-4420-4429 257,459 127,852 95,900
Other 20-4XXX 26,466 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  397,165 225,515 169,148
TOTAL GRANTS AND ENTITLEMENTS  399,869 227,130 169,148
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 67,083 0
Transfers from Other Funds 40-5200 66,902 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 205,823 140,534 204,292
TOTAL REVENUES FROM LOCAL SOURCES  205,823 140,534 204,292
TOTAL LOCAL REPAYMENT OF DEBT  272,725 207,617 204,292
Actual Revenues (Over)/Under Expenditures  -66,902 0 0
TOTAL REPAYMENT OF DEBT  205,823 207,617 204,292
TOTAL REVENUES/SOURCES  7,059,028 7,389,425 7,455,911
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  7,059,028 7,389,425 7,455,911

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,172,1032,160,4822,212,974
Special Education 11-2XX-100-XXX624,270651,354675,619
Basic Skills/Remedial 11-230-100-XXX133,639183,525202,514
Bilingual Education 11-240-100-XXX28,77356,35555,175
Support Services:
Tuition 11-000-100-XXX54,738121,113115,100
Health Services 11-000-213-XXX114,579126,250127,150
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217345,664317,207320,012
Guidance 11-000-218-XXX132,737142,944144,715
Child Study Teams 11-000-219-XXX176,289203,169194,418
Improvement of Instructional Services 11-000-221-XXX1,73400
Educational Media Services - School Library 11-000-222-XXX010,3909,600
Instructional Staff Training Services 11-000-223-XXX8815,2004,000
General Administration 11-000-230-XXX268,887270,519259,948
School Administration 11-000-240-XXX135,766140,276141,508
Central Svcs & Admin Info Technology 11-000-25X-XXX108,051112,000113,861
Operation and Maintenance of Plant Services 11-000-26X-XXX483,498638,404589,106
Student Transportation Services 11-000-270-XXX94,420141,788167,000
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,577,3071,646,4811,732,494
Total Support Services Expenditures 3,494,5513,875,7413,918,912
TOTAL GENERAL CURRENT EXPENSE 6,453,3366,927,4577,065,194
CAPITAL EXPENDITURES
Facilities Acquisition and Construction Services 12-000-4XX-XXX015,6419,096
TOTAL CAPITAL EXPENDITURES 015,6419,096
Transfer of Funds to Charter Schools 10-000-100-56X011,5808,181
OPERATING BUDGET GRAND TOTAL 6,453,3366,954,6787,082,471
SPECIAL GRANTS AND ENTITLEMENTS
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX1,2377390
Nonpublic Nursing Services 20-XXX-XXX-XXX1,4678760
Total State Projects 2,7041,6150
Federal Projects:
Title I 20-XXX-XXX-XXX113,24071,46453,598
Title II 20-XXX-XXX-XXX024,66018,495
Title VI 20-XXX-XXX-XXX01,5391,155
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX257,459127,85295,900
Other Special Projects 20-XXX-XXX-XXX26,46600
Total Federal Projects 397,165225,515169,148
TOTAL GRANTS AND ENTITLEMENTS 399,869227,130169,148
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX205,823207,617204,292
TOTAL REPAYMENT OF DEBT 205,823207,617204,292
Total Expenditures 7,059,0287,389,4257,455,911
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 7,059,0287,389,4257,455,911

 

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 Budget298,706253,682531,426250,000
  Repayment of Debt18167,08300
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve1111
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve957,806658,655184,2430
      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 Cost11,59510,67312,07812,36512,585
Total Classroom Instruction7,5417,3387,6637,7838,090
Classroom-Salaries and Benefits7,3287,1267,4047,5127,824
Classroom-General Supplies and Textbooks165166202213205
Classroom-Purchased Services and Other4946585960
Total Support Services1,9071,8621,9071,9531,955
Support Services-Salaries and Benefits1,6871,6711,6281,6271,636
Total Administrative Costs1,2051,2171,2741,2821,280
Administration-Salaries and Benefits1,0301,0391,1341,1051,124
Legal Costs02492624
Total Operations and Maintenance of Plant1,0821,0251,2351,3461,260
Operations & Maintenance of Plant-Salary & Ben.504532588573581
Total Food Services Costs00000
Total Extracurricular Costs00000
Total Equipment Costs00000
Employee Benefits as a % of Salaries38.238.145.939.440.4

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
  • Shared Services with Mansfield School for a billingual/ESL Teacher
  • Shared Services with Oxford for a LDTC Teacher
  • Shared SErvices with Washington Boro Municipal Government for snow plowg
  • Shard Service with Warren Hills Transportation Jointure
  • Shard Services with Sessux County REgional Co-op Transportation Jointure
  • Aces Grants
  • Cluster Wide Curriculum Development Shared Services with Oxford World
  • Language Teaacher
  • Hunterdon Cooperative Purchasing

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,982,989 (A)
Estimated Net Taxable Valuation (as of 02/15/2011)370,103,560 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1001.0762 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,187,281 (D)
Estimated Net Taxable Valuation (as of 02/15/2011)370,103,560 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1001.1314 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,982,989 (G)
Estimated Equalized Valuation (as of 02/15/2011)570,795,126 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.6978 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,187,281 (J)
Estimated Equalized Valuation (as of 02/15/2011)570,795,126 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.7336 (L)

 

Administrative Salaries
Employee Name: Jacqueline Nassry 
Job TitlePrincipal 
Base Annual Salary88,800 
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
  Description of Other Contracted Non-working DaysN/A 
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 Rozsa 
Job TitleSuperintendent 
Base Annual Salary126,800 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit? 
Contract Terms: 
  Beginning Date of Contract07/01/2007 
  Ending Date of Contract06/30/2015 
  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
  Description of Other Contracted Non-working DaysN/A 
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: Linda Woolf 
Job TitleBusiness Administrator 
Base Annual Salary73,400 
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
  Description of Other Contracted Non-working DaysN/A 
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