07/28/2010 WARREN - MANSFIELD TWP
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2008 October 15, 2009 October 15, 2010
Actual Actual Estimated
Pupils on Roll Regular Full-Time 594 610 618
Pupils on Roll - Special Full-Time 95 100 104
Private School Placements 3 3 4
Pupils Sent to Other Dists-Spec Ed Prog 4
Pupils Received 9 11 2
WARREN - MANSFIELD TWP
Advertised Revenues
Budget Category Account 2008-09 2009-10 2010-11
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 21,978 81,292
Withdrawal from Cap Res-for Local Share 10-307 75,000 249,225
Revenues from Local Sources:
Local Tax Levy 10-1210 4,626,544 4,626,544 4,771,606
Tuition 10-1300 48,694 33,000 60,302
Transportation Fees from Other LEAs 10-1420-1440 22,000
Interest Earned on Capital Reserve Funds 10-1XXX 4,923 2,000 1,000
Unrestricted Miscellaneous Revenues 10-1XXX 48,348 5,354 2,500
SUBTOTAL 4,728,509 4,688,898 4,835,408
Revenues from State Sources:
Extraordinary Aid 10-3131 3,497
Other State Aids 10-3XXX 5,568
Categorical Special Education Aid 10-3132 349,587 351,837 328,176
Equalization Aid 10-3176 2,903,037 2,647,648 2,835,591
Categorical Security Aid 10-3177 67,209 65,252
Adjustment Aid 10-3178 219,509
Categorical Transportation Aid 10-3121 252,913 310,056
SUBTOTAL 3,581,811 3,594,302 3,163,767
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 12,471 7,319 8,228
SUBTOTAL 12,471 7,319 8,228
Adjustment for Prior Year Encumbrances 87,379
Actual Revenues (Over)/Under Expenditures -73,709
TOTAL OPERATING BUDGET 8,324,082 8,708,415 8,007,403
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 799
Revenues from Federal Sources:
Title I 20-4411-4416 73,096 77,193 65,614
Title II 20-4451-4455 28,914
Title III 20-4491-4494 8,643
Title IV 20-4471-4474 1,600
I.D.E.A. Part B (Handicapped) 20-4420-4429 216,445 169,437 144,021
Other 20-4XXX 46,982 46,067
TOTAL REVENUES FROM FEDERAL SOURCES 336,523 292,697 248,792
TOTAL GRANTS AND ENTITLEMENTS 337,322 292,697 248,792
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 113,453
Revenues from Local Sources:
Local Tax Levy 40-1210 347,102 212,565 343,226
TOTAL REVENUES FROM LOCAL SOURCES 347,102 212,565 343,226
Revenues from State Sources:
Debt Service Aid Type II 40-3160 142,282 101,451 86,737
TOTAL LOCAL REPAYMENT OF DEBT 489,384 427,469 429,963
Actual Revenues (Over)/Under Expenditures 126,110
TOTAL REPAYMENT OF DEBT 615,494 427,469 429,963
TOTAL REVENUES/SOURCES 9,276,898 9,428,581 8,686,158
WARREN - MANSFIELD 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 3,020,603 3,098,619 2,720,212
Special Education 11-2XX-100-XXX 877,154 943,153 959,745
Basic Skills/Remedial 11-230-100-XXX 128,457 139,282 174,667
Bilingual Education 11-240-100-XXX 20,760 25,836 26,836
Support Services:
Tuition 11-000-100-XXX 35,699 79,377
Attendance and Social Work Services 11-000-211-XXX 10,139 10,139
Health Services 11-000-213-XXX 65,683 60,684 65,713
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 212,094 232,830 212,479
Guidance 11-000-218-XXX 64,668 85,518 67,874
Child Study Teams 11-000-219-XXX 260,402 257,066 251,676
Improvement of Instructional Services 11-000-221-XXX 7,978
Educational Media Services - School Library 11-000-222-XXX 111,713 113,904 103,961
Instructional Staff Training Services 11-000-223-XXX 3,192 6,435
General Administration 11-000-230-XXX 260,898 292,338 287,800
School Administration 11-000-240-XXX 151,466 159,657 136,708
Central Svcs & Admin Info Technology 11-000-25X-XXX 135,887 141,181 140,781
Deposit to Maintenance Reserve 10-606 50,000
Operation and Maintenance of Plant Services 11-000-26X-XXX 543,483 538,959 485,924
Student Transportation Services 11-000-270-XXX 560,803 598,195 524,873
Personal Services - Employee Benefits 11-XXX-XXX-2XX 1,517,436 1,673,705 1,748,072
Total Support Services Expenditures 3,887,725 4,214,288 4,115,377
TOTAL GENERAL CURRENT EXPENSE 7,984,699 8,421,178 7,996,837
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604 239,003
Interest Earned on Capital Reserve 10-604 4,923 2,000 1,000
Equipment 12-XXX-XXX-73X 13,302 14,701
Facilities Acquisition and Construction Services 12-000-4XX-XXX 255
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931 75,000 249,225
TOTAL CAPITAL EXPENDITURES 332,228 265,926 1,255
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX 7,155 12,000
Total Summer School 7,155 12,000
TOTAL SPECIAL SCHOOLS 7,155 12,000
Transfer of Funds to Charter Schools 10-000-100-56X 9,311 9,311
OPERATING BUDGET GRAND TOTAL 8,324,082 8,708,415 8,007,403
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX 799
Federal Projects:
Title I 20-XXX-XXX-XXX 73,096 77,193 65,614
Title II 20-XXX-XXX-XXX 28,914
Title III 20-XXX-XXX-XXX 8,643
Title IV 20-XXX-XXX-XXX 1,600
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 216,445 169,437 144,021
Other Special Projects 20-XXX-XXX-XXX 46,982 46,067
Total Federal Projects 336,523 292,697 248,792
TOTAL GRANTS AND ENTITLEMENTS 337,322 292,697 248,792
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 615,494 427,469 429,963
TOTAL REPAYMENT OF DEBT 615,494 427,469 429,963
Total Expenditures 9,276,898 9,428,581 8,686,158
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 9,276,898 9,428,581 8,686,158
WARREN - MANSFIELD 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 256,803 265,111 250,000 250,000
Repayment of Debt 239,563 113,453 0 0
Restricted for Specific Purposes:
General Operating Budget:
Capital Reserve 305,773 474,699 476,699 477,699
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 50,000 50,000 50,000
Legal Reserve 96,467 74,489 0 0
Tuition Reserve 0 0 0 0
Current Expense Emergency Reserve 0 0 0 0
Restricted for Repayment of Debt 0 0 0 0
WARREN - MANSFIELD 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 10203 10612 10860 10983 10253
Total Classroom Instruction 6826 7470 7544 7647 7158
Classroom-Salaries and Benefits 6550 6989 7213 7205 7020
Classroom-General Supplies and Textbooks 215 395 215 325 38
Classroom-Purchased Services and Other 61 87 117 117 100
Total Support Services 1379 1333 1413 1409 1302
Support Services-Salaries and Benefits 1324 1275 1333 1331 1246
Total Administrative Costs 1060 985 1013 1036 989
Administration-Salaries and Benefits 829 831 838 837 812
Legal Costs 0 0 36 34 21
Total Operations and Maintenance of Plant 929 889 866 867 782
Operations & Maintenance of Plant-Salary & Ben. 414 442 449 448 429
Total Food Services Costs 0 0 0 0 0
Total Extracurricular Costs 0 0 0 0 0
Total Equipment Costs 0 19 0 21 0
Employee Benefits as a % of Salaries 28.4 29.9 31.5 31.2 33.8
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 - MANSFIELD TWP
Unusual Revenues and Appropriations
___________________________________
Line Number Revenue Source or 10-11 Amount Description of circumstances
Approp. Due to
Total Unusual Revenues:
0 Total Unusual Appropriations: 0
WARREN - MANSFIELD TWP
Shared Services -- Description of Shared Services
_________________________________________________
Washington Boro School: Sharing ESL teacher 1/2 time; Township: Sharing
driver to take bank deposits, sharing technology person - 20%, sharing g
rant writer for records retention project; Belong to ACES; Belong to Hun-
terdon ESC for office supplies, oil, gas, etc.; Jointure with Warren Hill
s Regional HS - 8 routes; Using Sussex County Coop for Special Ed Trans-
portation; Using Warren County Special Services District for Student rela
ted services; sharing curriculum coordinator with Washington Twp School/
cluster.
WARREN - MANSFIELD TWP
22a. Estimated Tax Rate Information
______________________________
A. Estimated 10-11 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 4,771,606 (A)
Estimated Net Taxable Valuation (as of 10/01/2009 ) 662,719,410 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)X100 0.7200 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 5,114,832 (D)
Estimated Net Taxable Valuation (as of 10/01/2009 ) 662,719,410 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)X100 0.7718 (F)
B. Estimated 10-11 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 4,771,606 (G)
Estimated Equalized Valuation (as of 10/01/2009 ) 904,618,703 (H)
Estimated 10-11 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.5275 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 5,114,832 (J)
Estimated Equalized Valuation (as of 10/01/2009 ) 904,618,703 (K)
Estimated 10-11 Equalized Total School
Tax Rate=(J)/(K)X100 0.5654 (L)
WARREN - MANSFIELD TWP
17. Salaries and Benefits of Certain District Employees
Name Edward S. Kemp, Jr.
Job Title Superintendent
Base Annual Salary 119,600
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 09/01/2008
Ending Date of Contract 06/30/2012
Annual Work Days 260
Annual Vacation Days 20
Annual Sick Days 12
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 13
Description-Other Non-working Days Legal Holidays
Benefits:
Allowances 1,700
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 - MANSFIELD TWP
17. Salaries and Benefits of Certain District Employees
Name John Melitsky
Job Title Principal
N/A
Base Annual Salary 91,000
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 13
Description-Other Non-working Days Legal Holidays
Benefits:
Allowances 1,500
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 - MANSFIELD TWP
17. Salaries and Benefits of Certain District Employees
Name Mary E. Roszkowski
Job Title Business Administrator
Board Secretary
Base Annual Salary 90,720
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 13
Description-Other Non-working Days Legal Holidays
Benefits:
Allowances 800
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 - MANSFIELD TWP
17. Salaries and Benefits of Certain District Employees
Name Patti Jo Raiello
Job Title Psychologist
Psychologist/CST Coordinator
Base Annual Salary 81,509
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? Y
Contract Terms:
Beginning Date of Contract 07/01/2009
Ending Date of Contract 06/30/2010
Annual Work Days 210
Annual Vacation Days 0
Annual Sick Days 10
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 13
Description-Other Non-working Days Legal Holidays
Benefits:
Allowances 0
Bonuses 650
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 - MANSFIELD TWP
17. Salaries and Benefits of Certain District Employees
Name Randall Wanous
Job Title Other
Head Custodian
Base Annual Salary 82,556
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 13
Description-Other Non-working Days Legal Holidays
Benefits:
Allowances 250
Bonuses 1,700
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