04/02/2009 WARREN - BELVIDERE TOWN
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2007 October 15, 2008 October 15, 2009
Actual Actual Estimated
Pupils on Roll Regular Full-Time 781 747 780
Pupils on Roll - Special Full-Time 152 144 131
Private School Placements 2 2 4
Pupils Sent to Other Dists-Spec Ed Prog 1
Pupils Received 401 383 413
WARREN - BELVIDERE TOWN
Advertised Revenues
Budget Category Account 2007-08 2008-09 2009-10
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 121,969 215,000
Revenues from Local Sources:
Local Tax Levy 10-1210 3,347,000 3,335,000 3,325,750
Tuition 10-1300 4,122,012 4,637,746 5,373,902
Other Restricted Miscellaneous Revenues 10-1XXX 77,383
Unrestricted Miscellaneous Revenues 10-1XXX 58,429 66,238
SUBTOTAL 7,546,395 8,031,175 8,765,890
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 2,136,918
School Choice Aid 10-3116 87,043 23,148 6,100
Transportation Aid 10-3120 17,627
Special Education Aid 10-3130 438,546
Consolidated Aid 10-3195 70,159
Additional Formula Aid 10-3196 83,014
Categorical Special Education Aid 10-3132 252,845 248,774
Equalization Aid 10-3176 2,831,502 2,833,734
Categorical Security Aid 10-3177 43,399 48,229
Adjustment Aid 10-3178 17,048
Categorical Transportation Aid 10-3121 7,424 4,433
SUBTOTAL 2,833,307 3,158,318 3,158,318
Adjustment for Prior Year Encumbrances 134,704
Actual Revenues (Over)/Under Expenditures -180,703
TOTAL OPERATING BUDGET 10,198,999 11,446,166 12,139,208
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Instructional Supplement Aid 20-3214 16,847
TOTAL REVENUES FROM STATE SOURCES 16,847
Revenues from Federal Sources:
Title I 20-4411-4416 44,604 49,047 47,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 128,174 135,432 134,000
Other 20-4XXX 26,572 24,523 22,000
TOTAL REVENUES FROM FEDERAL SOURCES 199,350 209,002 203,000
TOTAL GRANTS AND ENTITLEMENTS 216,197 209,002 203,000
TOTAL REVENUES/SOURCES 10,415,196 11,655,168 12,342,208
WARREN - BELVIDERE TOWN
Advertised Appropriations
Budget Category Account 2007-08 2008-09 2009-10
Expenditures Rev. Approp. Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX 3,330,563 3,863,028 3,767,425
Special Education 11-2XX-100-XXX 982,523 1,085,200 1,143,500
Basic Skills/Remedial 11-230-100-XXX 137,576 214,100 225,600
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 68,561 74,700 79,000
School Sponsored Athletics 11-402-100-XXX 282,236 329,849 355,750
Support Services:
Tuition 11-000-100-XXX 116,425 131,362 173,933
Health Services 11-000-213-XXX 124,367 133,900 178,900
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 196,084 191,250 199,200
Guidance 11-000-218-XXX 154,012 173,200 184,400
Child Study Teams 11-000-219-XXX 353,642 373,100 385,600
Improvement of Instructional Services 11-000-221-XXX 5,390 9,300 10,500
Educational Media Services - School Library 11-000-222-XXX 133,419 142,375 147,400
Instructional Staff Training Services 11-000-223-XXX 4,618 12,300 12,000
General Administration 11-000-230-XXX 261,773 286,950 294,300
School Administration 11-000-240-XXX 665,030 702,515 726,700
Central Svcs & Admin Info Technology 11-000-25X-XXX 220,008 265,975 257,500
Operation and Maintenance of Plant Services 11-000-26X-XXX 1,149,885 1,218,912 1,591,900
Student Transportation Services 11-000-270-XXX 99,043 96,400 96,900
Personal Services - Employee Benefits 11-XXX-XXX-2XX 1,855,908 2,120,250 2,138,600
Total Support Services Expenditures 5,339,604 5,857,789 6,397,833
TOTAL GENERAL CURRENT EXPENSE 10,141,063 11,424,666 11,969,108
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X 21,500 170,100
Facilities Acquisition and Construction Services 12-000-4XX-XXX 57,936
TOTAL CAPITAL EXPENDITURES 57,936 21,500 170,100
OPERATING BUDGET GRAND TOTAL 10,198,999 11,446,166 12,139,208
SPECIAL GRANTS AND ENTITLEMENTS
Support Services 20-214-200-XXX 16,847
TOTAL INSTRUCTIONAL SUPPLEMENT AID 16,847
Total State Projects 16,847
Federal Projects:
Title I 20-XXX-XXX-XXX 44,604 49,047 47,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 128,174 135,432 134,000
Other Special Projects 20-XXX-XXX-XXX 26,572 24,523 22,000
Total Federal Projects 199,350 209,002 203,000
TOTAL GRANTS AND ENTITLEMENTS 216,197 209,002 203,000
Total Expenditures 10,415,196 11,655,168 12,342,208
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
TOTAL EXPENDITURES NET OF TRANSFERS 10,415,196 11,655,168 12,342,208
WARREN - BELVIDERE TOWN
Advertised Recapitulation of Balance
Audited Audited Estimated Estimated
Balance Balance Balance Balance
Budget Category 6/30/2007 6/30/2008 6/30/2009 6/30/2010
Unreserved:
General Operating Budget 250,000 338,677 462,425 247,425
Repayment of Debt 0 0 0 0
Reserved for Specific Purposes:
General Operating Budget:
Capital Reserve 0 0 0 0
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 250,000 250,000
Legal Reserve 15,469 15,469 0 0
Tuition Reserve 0 0 0 0
Current Expense Emergency Reserve 0 0 0 0
Reserved for Repayment of Debt 0 0 0 0
WARREN - BELVIDERE TOWN
Advertised Per Pupil Cost Calculations
2009 - 2010
2006-07 2007-08 2008-09 2008-09 2009-2010
Actual Actual Original Revised Proposed
Budget Budget Budget
Per Pupil Cost Calculations: (1) (2) (3) (4) (5)
Total Comparative Per Pupil Cost 10155 10752 12283 12567 12841
Total Classroom Instruction 5811 6079 7159 7321 7117
Classroom-Salaries and Benefits 5599 5913 6748 6792 6787
Classroom-General Supplies and Textbooks 191 162 399 516 317
Classroom-Purchased Services and Other 22 3 12 13 13
Total Support Services 1245 1329 1445 1459 1533
Support Services-Salaries and Benefits 1166 1215 1312 1319 1404
Total Administrative Costs 1525 1538 1718 1753 1742
Administration-Salaries and Benefits 1349 1389 1526 1531 1556
Total Operations and Maintenance of Plant 1134 1352 1431 1495 1884
Operations & Maintenance of Plant-Salary & Ben. 475 506 565 563 628
Total Food Services Costs 0 0
Total Extracurricular Costs 439 455 530 539 564
Total Equipment Costs 0 0 16 24 187
Employee Benefits as a % of Salaries 29.7 27.2 29.7 29.0 27.9
The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations
are contained in the 2009 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 2008-09 revised appropriations and 2009-10 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 - BELVIDERE TOWN
Unusual Revenues and Appropriations
___________________________________
Line Number Revenue Source or 09-10 Amount Description of circumstances
Approp. Due to
Total Unusual Revenues:
0 Total Unusual Appropriations: 0
WARREN - BELVIDERE TOWN
Shared Services -- Description of Shared Services
_________________________________________________
The District shares curriculum development costs with the cluster
districts and shares many operations / maintenance type costs with the
Town of Belvidere - to include garbage collection and snow removal at no
cost and various maintenance projects where equipment is shared with the
Town. The District is enrolled in ACT and ACES for shared telephone and
electric generation costs and HCESC for shared fuel oil, gasoline and
diesel fuel costs. The District is enrolled in the NJSBAIG for property
and casualty insurance and in the Grinspec Trust for prescription drug
insurance. It is impossible to quantify the total savings from these many
shared service activities, but the District makes every effort to control
it's costs through shared services as possible.
WARREN - BELVIDERE TOWN
22a. Estimated Tax Rate Information
______________________________
A. Estimated 09-10 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 3,325,750 (A)
Estimated Net Taxable Valuation (as of 01/01/2009 ) 142,028,500 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)X100 2.3416 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 3,325,750 (D)
Estimated Net Taxable Valuation (as of 01/01/2009 ) 142,028,500 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)X100 2.3416 (F)
B. Estimated 09-10 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 3,325,750 (G)
Estimated Equalized Valuation (as of 10/01/2008 ) 292,714,859 (H)
Estimated 09-10 Equalized General Fund School
Tax Rate=(G)/(H)X100 1.1362 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 3,325,750 (J)
Estimated Equalized Valuation (as of 10/01/2008 ) 292,714,859 (K)
Estimated 09-10 Equalized Total School
Tax Rate=(J)/(K)X100 1.1362 (L)
WARREN - BELVIDERE TOWN
17. Salaries and Benefits of Certain District Employees
Name Dirk Swaneveld
Job Title Superintendent
Base Annual Salary 130,500
FTE 1
Shared with Another District? N
Contract Terms:
Beginning Date of Contract 07/01/2007
Ending Date of Contract 06/30/2012
Annual Work Days 5
Annual Vacation Days 25
Annual Sick Days 12
Annual Personal Days 4
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 7,800
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 5,000
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 - BELVIDERE TOWN
17. Salaries and Benefits of Certain District Employees
Name Ronald Rush
Job Title Business Administrator
Base Annual Salary 117,825
FTE 1
Shared with Another District? N
Contract Terms:
Beginning Date of Contract 07/01/2008
Ending Date of Contract 06/30/2009
Annual Work Days 5
Annual Vacation Days 25
Annual Sick Days 12
Annual Personal Days 4
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 16,865
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