03/15/2012 WARREN - WHITE TWP
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2010 October 15, 2011 October 15, 2012
Actual Actual Estimated
Pupils on Roll Regular Full-Time 314 285 272
Pupils on Roll - Special Full-Time 66 65 77
Subtotal - Pupils On Roll 380 350 349
Private School Placements 6 6 7
Pupils Sent to Other Districts-Reg Prog 161 151 136
Pupils Sent to Other Dists-Spec Ed Prog 24 19 20
Pupils in State Facilities 1
WARREN - WHITE TWP
Advertised Revenues
Budget Category Account 2010-11 2011-12 2012-13
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 25,925 236,115
Withdrawal from Tuition Reserve-for Tuition adj. 10-311 100,000
Revenues from Local Sources:
Local Tax Levy 10-1210 6,581,939 6,581,939 6,609,124
Interest Earned on Capital Reserve Funds 10-1XXX 350 500
Unrestricted Miscellaneous Revenues 10-1XXX 24,272 5,000 5,000
SUBTOTAL 6,606,561 6,586,939 6,614,624
Revenues from State Sources:
Extraordinary Aid 10-3131 42,719
Other State Aids 10-3XXX 7,944
Categorical Special Education Aid 10-3132 305,636 305,636 313,291
Equalization Aid 10-3176 726,318 726,318 581,054
Categorical Security Aid 10-3177 51,316 51,316 49,097
Adjustment Aid 10-3178 335,992 508,531 535,949
Categorical Transportation Aid 10-3121 251,799 251,799 243,065
SUBTOTAL 1,721,724 1,843,600 1,722,456
Revenues from Federal Sources:
Education Jobs Fund 18-4522 71,841
SUBTOTAL 71,841
Actual Revenues (Over)/Under Expenditures -275,999
TOTAL OPERATING BUDGET 8,052,286 8,528,305 8,673,195
GRANTS AND ENTITLEMENTS
Revenues from Federal Sources:
Title I 20-4411-4416 49,711 40,015 20,000
Title II 20-4451-4455 24,210 21,982
I.D.E.A. Part B (Handicapped) 20-4420-4429 138,934 134,779 95,000
Other 20-4XXX 71,797 25,512
TOTAL REVENUES FROM FEDERAL SOURCES 284,652 222,288 115,000
TOTAL GRANTS AND ENTITLEMENTS 284,652 222,288 115,000
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 381
Revenues from Local Sources:
Local Tax Levy 40-1210 324,840 323,412 326,674
TOTAL REVENUES FROM LOCAL SOURCES 324,840 323,412 326,674
Revenues from State Sources:
Debt Service Aid Type II 40-3160 47,260 47,107 47,526
TOTAL LOCAL REPAYMENT OF DEBT 372,100 370,900 374,200
TOTAL REPAYMENT OF DEBT 372,100 370,900 374,200
TOTAL REVENUES/SOURCES 8,709,038 9,121,493 9,162,395
WARREN - WHITE TWP
Advertised Appropriations
Budget Category Account 2010-11 2011-12 2012-13
Expenditures Rev. Approp. Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX 1,368,102 1,457,421 1,543,544
Special Education 11-2XX-100-XXX 517,487 539,530 554,941
Basic Skills/Remedial 11-230-100-XXX 68,275 60,449 88,435
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 1,311 2,000 2,000
Support Services:
Tuition 11-000-100-XXX 2,868,854 2,957,403 2,477,733
Attendance and Social Work Services 11-000-211-XXX 67,547 69,001 79,490
Health Services 11-000-213-XXX 52,430 56,061 54,929
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 132,361 309,429 335,356
Child Study Teams 11-000-219-XXX 283,426 180,716 165,037
Improvement of Instructional Services 11-000-221-XXX 3,304 3,500 3,900
Educational Media Services - School Library 11-000-222-XXX 84,361 87,469 89,617
Instructional Staff Training Services 11-000-223-XXX 162 5,345 12,000
General Administration 11-000-230-XXX 203,857 245,860 232,038
School Administration 11-000-240-XXX 110,468 127,930 115,732
Central Svcs & Admin Info Technology 11-000-25X-XXX 81,925 90,749 88,765
Deposit to Maintenance Reserve 10-606 80,000
Interest Earned on Maintenance Reserve 10-606 1
Operation and Maintenance of Plant Services 11-000-26X-XXX 383,923 433,494 472,551
Student Transportation Services 11-000-270-XXX 464,662 498,427 563,455
Personal Services - Employee Benefits 11-XXX-XXX-2XX 1,117,035 1,391,214 1,479,300
Total Support Services Expenditures 5,854,315 6,456,598 6,169,903
TOTAL GENERAL CURRENT EXPENSE 7,889,491 8,515,998 8,358,823
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604 150,000
Interest Earned on Capital Reserve 10-604 350 500
Facilities Acquisition and Construction Services 12-000-4XX-XXX 3,670 2,412 303,311
TOTAL CAPITAL EXPENDITURES 154,020 2,412 303,811
Transfer of Funds to Charter Schools 10-000-100-56X 8,775 9,895 10,561
OPERATING BUDGET GRAND TOTAL 8,052,286 8,528,305 8,673,195
SPECIAL GRANTS AND ENTITLEMENTS
Title I 20-XXX-XXX-XXX 49,711 40,015 20,000
Federal Projects:
Title II 20-XXX-XXX-XXX 24,210 21,982
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 138,934 134,779 95,000
Other Special Projects 20-XXX-XXX-XXX 71,797 25,512
Total Federal Projects 284,652 222,288 115,000
TOTAL GRANTS AND ENTITLEMENTS 284,652 222,288 115,000
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 372,100 370,900 374,200
TOTAL REPAYMENT OF DEBT 372,100 370,900 374,200
Total Expenditures 8,709,038 9,121,493 9,162,395
DEDUCT EXPENDITURES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
0250XLocal Contribution - Transfer to Special Revenue 11-1XX-100-93X
Capital Reserve - Transfer to Repayment of Debt 12-000-400-933
Transfer Property Sale Proceeds to Debt Svc Res 11-000-520-934
TOTAL EXPENDITURES NET OF TRANSFERS 8,709,038 9,121,493 9,162,395
WARREN - WHITE TWP
Advertised Recapitulation of Balance
Audited Audited Estimated Estimated
Balance Balance Balance Balance
Budget Category 6/30/2010 6/30/2011 6/30/2012 6/30/2013
Unrestricted:
General Operating Budget 360,779 300,663 250,000 250,000
Repayment of Debt 381 381 0 0
Restricted for Specific Purposes:
General Operating Budget:
Capital Reserve 195,377 345,727 345,727 346,227
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 80,001 80,001 80,001
Legal Reserve 25,925 262,040 236,115 0
Tuition Reserve 0 100,000 100,000 0
Current Expense Emergency Reserve 0 0 0 0
Repayment of Debt:
Restricted for Repayment of Debt 0 0 0 0
WARREN - WHITE TWP
Advertised Per Pupil Cost Calculations
2012 - 2013
2009-10 2010-11 2011-12 2011-12 2012-2013
Actual Actual Original Revised Proposed
Budget Budget Budget
Per Pupil Cost Calculations: (1) (2) (3) (4) (5)
Total Budgetary Comparative Per Pupil Cost 11655 11525 13607 14499 15281
Total Classroom Instruction 7200 7119 8255 8625 9317
Classroom-Salaries and Benefits 6972 6890 8049 8410 9033
Classroom-General Supplies and Textbooks 151 191 147 153 210
Classroom-Purchased Services and Other 77 38 58 62 75
Total Support Services 2061 2123 2536 2755 2797
Support Services-Salaries and Benefits 1641 1787 2056 2161 2208
Total Administrative Costs 1173 1278 1418 1632 1551
Administration-Salaries and Benefits 905 679 738 908 788
Legal Costs 0 6 4 24 22
Total Operations and Maintenance of Plant 1150 1142 1318 1403 1529
Operations & Maintenance of Plant-Salary & Ben. 647 481 588 587 648
Board Contribution to Food Services 0 0 0 0 0
Total Extracurricular Costs 5 3 5 6 6
Total Equipment Costs 0 0 0 0 0
Employee Benefits as a % of Salaries 41.6 41.0 49.7 47.9 49.0
The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations
are contained in the 2012 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, when available. This
publication is available in the board office and public libraries. The same calculations were performed using the 2011-12
revised appropriations and 2012-13 budgeted appropriations presented in this advertised budget. Total Budgetary 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 Budgetary
comparative per pupil cost, although all components are not shown.
WARREN - WHITE TWP
Unusual Revenues and Appropriations
___________________________________
Line Number Revenue Source or 12-13 Amount Description of circumstances
Approp. Due to
Total Unusual Revenues:
0 Total Unusual Appropriations: 0
WARREN - WHITE TWP
Shared Services -- Description of Shared Services
_________________________________________________
Shared Administrative Team - Business Admin & Supt w/ Hope Township
Shared Curriculum Coordinator - w/ Belvidere Cluster Districts
Share textbooks with the Belvidere cluster
Professional Devlopment - work with area districts to share cost
Special Education Transportation
State contract purchasing
Shared CST Personnel
Shared Transportation on Extra Curricular Activities
Cluster Administrative meetings monthly
SAIF - Joint Insurance Fund
Warren County Special Services School District - Therapy, OOD placements
and transportation
WARREN - WHITE TWP
22a. Estimated Tax Rate Information
______________________________
A. Estimated 12-13 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 6,609,124 (A)
Estimated Net Taxable Valuation (as of 10/01/2011 ) 578,953,003 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)X100 1.1416 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 6,935,798 (D)
Estimated Net Taxable Valuation (as of 10/01/2011 ) 578,953,003 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)X100 1.1980 (F)
B. Estimated 12-13 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 6,609,124 (G)
Estimated Equalized Valuation (as of 10/01/2011 ) 630,994,040 (H)
Estimated 12-13 Equalized General Fund School
Tax Rate=(G)/(H)X100 1.0474 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 6,935,798 (J)
Estimated Equalized Valuation (as of 10/01/2011 ) 630,994,040 (K)
Estimated 12-13 Equalized Total School
Tax Rate=(J)/(K)X100 1.0992 (L)
WARREN - WHITE TWP
17. Salaries and Benefits of Certain District Employees
Name Dawn Werkheiser
Job Title Principal
Base Annual Salary 81,600
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2011
Ending Date of Contract 07/01/2012
Annual Work Days 260
Annual Vacation Days 20
Annual Sick Days 15
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 1,000
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 0
Other Insurances 0
Retirement Plans 0
Post-Employment Benefits 0
Description of:
Buyback of Sick Days
Buyback of Vac. Days
Buyback of Personal Days
Other Post-Emp. Benefits
Other Post-Emp. Benefits
Other Post-Emp. Benefits
In-Kind and Other Remuneration 0
Description of:
Annual Buyback of Sick Days
Annual Buyback of Vac. Days
Annual Buyback of Personal Days
All Other In-Kind/Remuneration
Additional Comments
WARREN - WHITE TWP
17. Salaries and Benefits of Certain District Employees
Name Alfred Annunziata
Job Title Superintendent
Base Annual Salary 0
FTE 1.0
Shared with Another District? Y
District Name HOPE TWP
Job Description in other district Superintendent
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2010
Ending Date of Contract 07/01/2015
Annual Work Days 260
Annual Vacation Days 20
Annual Sick Days 12
Annual Personal Days 5
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 0
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 0
Other Insurances 0
Retirement Plans 0
Post-Employment Benefits 0
Description of:
Buyback of Sick Days
Buyback of Vac. Days
Buyback of Personal Days
Other Post-Emp. Benefits
Other Post-Emp. Benefits
Other Post-Emp. Benefits
In-Kind and Other Remuneration 0
Description of:
Annual Buyback of Sick Days
Annual Buyback of Vac. Days
Annual Buyback of Personal Days
All Other In-Kind/Remuneration
Additional Comments $92,000 - Shared Service Agreement
WARREN - WHITE TWP
17. Salaries and Benefits of Certain District Employees
Name Dawn Huff
Job Title Business Administrator
Base Annual Salary 0
FTE 1.0
Shared with Another District? Y
District Name HOPE TWP
Job Description in other district Business Administrator
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2011
Ending Date of Contract 07/01/2012
Annual Work Days 260
Annual Vacation Days 20
Annual Sick Days 12
Annual Personal Days 5
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 0
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 0
Other Insurances 0
Retirement Plans 0
Post-Employment Benefits 0
Description of:
Buyback of Sick Days
Buyback of Vac. Days
Buyback of Personal Days
Other Post-Emp. Benefits
Other Post-Emp. Benefits
Other Post-Emp. Benefits
In-Kind and Other Remuneration 0
Description of:
Annual Buyback of Sick Days
Annual Buyback of Vac. Days
Annual Buyback of Personal Days
All Other In-Kind/Remuneration
Additional Comments $69,000 Shared Service Agreement