03/31/2010 WARREN - HARMONY TWP
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2008 October 15, 2009 October 15, 2010
Actual Actual Estimated
Pupils on Roll Regular Full-Time 271 252 240
Pupils on Roll - Special Full-Time 48 46 44
Private School Placements 4 6 6
Pupils Sent to Other Districts-Reg Prog 94 111 111
Pupils Sent to Other Dists-Spec Ed Prog 20 18 13
Pupils Received 15 14 8
WARREN - HARMONY TWP
Advertised Revenues
Budget Category Account 2008-09 2009-10 2010-11
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 225,000 156,638
Withdrawal from Cap Res-for Local Share 10-307 570,527
Revenues from Local Sources:
Local Tax Levy 10-1210 5,380,960 5,503,600 5,723,744
Tuition 10-1300 81,763 39,653 16,400
Interest Earned on Capital Reserve Funds 10-1XXX 10,145 12,000 1,000
Unrestricted Miscellaneous Revenues 10-1XXX 29,634 31,000 4,500
SUBTOTAL 5,502,502 5,586,253 5,745,644
Revenues from State Sources:
Extraordinary Aid 10-3131 44,587
Other State Aids 10-3XXX 3,830
Categorical Special Education Aid 10-3132 208,388 213,235 189,498
Categorical Security Aid 10-3177 28,678 33,332
Adjustment Aid 10-3178 117,731 110,679
Categorical Transportation Aid 10-3121 165,805 177,038
SUBTOTAL 569,019 534,284 189,498
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 1,394
SUBTOTAL 1,394
Adjustment for Prior Year Encumbrances 23,396
Actual Revenues (Over)/Under Expenditures -28,729
TOTAL OPERATING BUDGET 6,042,792 6,940,854 6,091,780
GRANTS AND ENTITLEMENTS
Revenues from Federal Sources:
Title I 20-4411-4416 6,625 7,025 27,368
Title II 20-4451-4455 9,142
Title IV 20-4471-4474 781
I.D.E.A. Part B (Handicapped) 20-4420-4429 93,753 90,983 93,823
Other 20-4XXX 37,910 34,017
TOTAL REVENUES FROM FEDERAL SOURCES 138,288 98,008 165,131
TOTAL GRANTS AND ENTITLEMENTS 138,288 98,008 165,131
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 1
Revenues from Local Sources:
Local Tax Levy 40-1210 292,472 299,347 304,173
TOTAL REVENUES FROM LOCAL SOURCES 292,472 299,347 304,173
TOTAL LOCAL REPAYMENT OF DEBT 292,472 299,348 304,173
Actual Revenues (Over)/Under Expenditures 1
TOTAL REPAYMENT OF DEBT 292,473 299,348 304,173
TOTAL REVENUES/SOURCES 6,473,553 7,338,210 6,561,084
WARREN - HARMONY TWP
Advertised Appropriations
Budget Category Account 2008-09 2009-10 2010-11
Expenditures Rev. Approp. Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX 1,483,769 1,497,699 1,156,537
Special Education 11-2XX-100-XXX 505,852 475,783 446,577
Basic Skills/Remedial 11-230-100-XXX 17,400 3,885 20,851
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 14,589 16,850 13,850
Support Services:
Tuition 11-000-100-XXX 1,746,299 1,962,930 2,061,973
Health Services 11-000-213-XXX 75,471 84,870 84,870
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 173,420 168,356 174,875
Guidance 11-000-218-XXX 15,959 16,819 16,819
Child Study Teams 11-000-219-XXX 123,127 137,326 130,826
Improvement of Instructional Services 11-000-221-XXX 7,768 6,000 6,000
Educational Media Services - School Library 11-000-222-XXX 96,515 84,295 82,895
Instructional Staff Training Services 11-000-223-XXX 559 3,500 1,000
General Administration 11-000-230-XXX 218,293 242,900 237,800
School Administration 11-000-240-XXX 106,905 34,386 34,386
Central Svcs & Admin Info Technology 11-000-25X-XXX 79,814 98,432 69,847
Operation and Maintenance of Plant Services 11-000-26X-XXX 375,342 407,317 377,300
Student Transportation Services 11-000-270-XXX 326,366 340,137 334,137
Personal Services - Employee Benefits 11-XXX-XXX-2XX 672,106 768,842 838,432
Total Support Services Expenditures 4,017,944 4,356,110 4,451,160
TOTAL GENERAL CURRENT EXPENSE 6,039,554 6,350,327 6,088,975
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604 12,000 1,000
Equipment 12-XXX-XXX-73X 3,238 8,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX 570,527 1,805
TOTAL CAPITAL EXPENDITURES 3,238 590,527 2,805
OPERATING BUDGET GRAND TOTAL 6,042,792 6,940,854 6,091,780
SPECIAL GRANTS AND ENTITLEMENTS
Title I 20-XXX-XXX-XXX 6,625 7,025 27,368
Federal Projects:
Title II 20-XXX-XXX-XXX 9,142
Title IV 20-XXX-XXX-XXX 781
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 93,753 90,983 93,823
Other Special Projects 20-XXX-XXX-XXX 37,910 34,017
Total Federal Projects 138,288 98,008 165,131
TOTAL GRANTS AND ENTITLEMENTS 138,288 98,008 165,131
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 292,473 299,348 304,173
TOTAL REPAYMENT OF DEBT 292,473 299,348 304,173
Total Expenditures 6,473,553 7,338,210 6,561,084
DEDUCT EXPENDITURES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Local Contrib-Transfer to Grants & Entitlements 11-1XX-100-930
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 6,473,553 7,338,210 6,561,084
WARREN - HARMONY TWP
Advertised Recapitulation of Balance
Audited Audited Estimated Estimated
Balance Balance Balance Balance
Budget Category 6/30/2008 6/30/2009 6/30/2010 6/30/2011
Unassigned:
General Operating Budget 463,125 478,830 375,271 250,000
Repayment of Debt 2 1 0 0
Restricted for Specific Purposes:
General Operating Budget:
Capital Reserve 818,126 828,271 269,744 270,744
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 0 0
Legal Reserve 0 31,367 31,367 0
Tuition Reserve 45,000 0 0 0
Current Expense Emergency Reserve 0 0 0 0
Restricted for Repayment of Debt 0 0 0 0
WARREN - HARMONY TWP
Advertised Per Pupil Cost Calculations
2010 - 2011
2007-08 2008-09 2009-10 2009-10 2010-2011
Actual Actual Original Revised Proposed
Budget Budget Budget
Per Pupil Cost Calculations: (1) (2) (3) (4) (5)
Total Comparative Per Pupil Cost 12935 12546 14059 13581 13003
Total Classroom Instruction 7697 7826 8785 8405 7668
Classroom-Salaries and Benefits 7245 7439 8335 8016 7311
Classroom-General Supplies and Textbooks 233 252 259 211 176
Classroom-Purchased Services and Other 218 135 190 178 181
Total Support Services 1891 1892 2128 2092 2306
Support Services-Salaries and Benefits 1694 1679 1895 1859 2081
Total Administrative Costs 1708 1545 1525 1516 1461
Administration-Salaries and Benefits 1408 1329 1189 1157 963
Legal Costs 0 0 46 35 32
Total Operations and Maintenance of Plant 1536 1225 1546 1495 1502
Operations & Maintenance of Plant-Salary & Ben. 614 191 615 582 649
Total Food Services Costs 0 0 0 0 0
Total Extracurricular Costs 104 58 76 72 66
Total Equipment Costs 62 10 28 27 0
Employee Benefits as a % of Salaries 27.6 24.8 30.1 28.3 36.4
The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations
are contained in the 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.
WARREN - HARMONY TWP
Shared Services -- Description of Shared Services
_________________________________________________
THE DISTRICT PARTICIPATES IN THE HUNTEDON COUNTY EDUCATIONAL SERVICES COM
MISION'S PURCHING PROGRAM FOR THE PURCHASE OF TEACHING SUPPLIES, OFFICE S
UPPLIES, AND HEATING OIL.
THE DISTRICT IS ENTERING INTO A SHARED SERVICE AGREEMENT FOR BUSINESS ADM
INISTRATOR SERVICES WITH GREAT MEADOWS REGIONAL SCHOOL DISTRICT.
WARREN - HARMONY TWP
22a. Estimated Tax Rate Information
______________________________
A. Estimated 10-11 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 5,723,744 (A)
Estimated Net Taxable Valuation (as of 10/01/2009 ) 490,631,932 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)X100 1.1666 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 6,027,917 (D)
Estimated Net Taxable Valuation (as of 10/01/2009 ) 490,631,932 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)X100 1.2286 (F)
B. Estimated 10-11 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 5,723,744 (G)
Estimated Equalized Valuation (as of 10/01/2009 ) 665,919,796 (H)
Estimated 10-11 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.8595 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 6,027,917 (J)
Estimated Equalized Valuation (as of 10/01/2009 ) 665,919,796 (K)
Estimated 10-11 Equalized Total School
Tax Rate=(J)/(K)X100 0.9052 (L)
WARREN - HARMONY TWP
17. Salaries and Benefits of Certain District Employees
Name Jason Kornegay
Job Title Superintendent
Base Annual Salary 118,450
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2009
Ending Date of Contract 06/30/2014
Annual Work Days 260
Annual Vacation Days 20
Annual Sick Days 12
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 3
Description-Other Non-working Days Family Illness 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
WARREN - HARMONY TWP
17. Salaries and Benefits of Certain District Employees
Name Raelene Catterson
Job Title Business Administrator
Base Annual Salary 73,645
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2009
Ending Date of Contract 06/30/2010
Annual Work Days 260
Annual Vacation Days 20
Annual Sick Days 12
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 3
Description-Other Non-working Days Family Illness 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