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User Friendly Budgets
2008

HUNTERDON - TEWKSBURY TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time702711722
spacing
Pupils on Roll - Special Full-Time666465
Private School Placements305
spacing
Pupils Sent to Other Dists-Spec Ed Prog150
Pupils Received220

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 233,222 214,813 539,534
Budgeted Fund Bal - Deposit to Capital Reserve 10-303 0 70,000 28,237
Revenues from Local Sources:
Local Tax Levy 10-1210 10,176,892 10,887,889 10,926,012
Tuition 10-1300 14,863 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 0 0 2,000
Unrestricted Miscellaneous Revenues 10-1XXX 148,004 85,000 68,000
SUBTOTAL  10,339,759 10,972,889 10,996,012
Revenues from State Sources:
Transportation Aid 10-3120 261,895 261,895 0
Special Education Aid 10-3130 370,550 370,550 0
Bilingual Education 10-3140 15,094 15,094 0
Extraordinary Aid 10-3131 15,964 0 35,010
Consolidated Aid 10-3195 47,958 47,958 0
Additional Formula Aid 10-3196 20,865 42,356 0
Other State Aids 10-3XXX 12,598 0 0
Categorical Special Education Aid 10-3132 0 0 425,431
Categorical Security Aid 10-3177 0 0 55,828
Categorical Transportation Aid 10-3121 0 0 300,213
SUBTOTAL  744,924 737,853 816,482
Adjustment for Prior Year Encumbrances  0 750,820 0
Actual Revenues (Over)/Under Expenditures  -435,270 0 0
TOTAL OPERATING BUDGET  10,649,413 12,746,375 12,380,265
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 5,620 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 3,697 0 0
TOTAL REVENUES FROM STATE SOURCES  3,697 0 0
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 46,219 136,433 136,433
Other 20-4XXX 13,226 17,263 17,263
TOTAL REVENUES FROM FEDERAL SOURCES  59,445 153,696 153,696
TOTAL GRANTS AND ENTITLEMENTS  68,762 153,696 153,696
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1,288 6,964
Revenues from Local Sources:
Local Tax Levy 40-1210 863,116 668,626 725,983
Miscellaneous 40-1XXX 6,963 0 0
TOTAL REVENUES FROM LOCAL SOURCES  870,079 668,626 725,983
TOTAL LOCAL REPAYMENT OF DEBT  870,079 669,914 732,947
Actual Revenues (Over)/Under Expenditures  -8,250 0 0
TOTAL REPAYMENT OF DEBT  861,829 669,914 732,947
TOTAL REVENUES/SOURCES  11,580,004 13,569,985 13,266,908

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX3,821,8184,040,3594,204,625
Special Education 11-2XX-100-XXX614,019686,307720,090
Basic Skills/Remedial 11-230-100-XXX58,50758,622108,314
Bilingual Education 11-240-100-XXX015,1943,100
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX49,15044,42749,609
School Sponsored Athletics 11-402-100-XXX93,245104,687113,193
Support Services:
Tuition 11-000-100-XXX234,493262,140356,792
Health Services 11-000-213-XXX142,667147,025156,288
Students - Related & Extraordinary 11-000-216,217170,417250,173336,179
Guidance 11-000-218-XXX59,85574,03067,824
Child Study Teams 11-000-219-XXX238,628267,289280,074
Improvement of Instructional Services 11-000-221-XXX99,465116,933146,550
Educational Media Services - School Library 11-000-222-XXX364,291489,351376,777
Instructional Staff Training Services 11-000-223-XXX27,23930,66529,300
General Administration 11-000-230-XXX422,779437,379425,894
School Administration 11-000-240-XXX406,744408,870410,974
Central Svcs & Admin Info Technology 11-000-25X-XXX184,841198,986215,680
Operation and Maintenance of Plant Services 11-000-26X-XXX932,3261,297,8891,163,631
Student Transportation Services 11-000-270-XXX670,213730,003774,187
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,788,8252,215,2602,130,024
Total Support Services Expenditures 5,742,7836,925,9936,870,174
TOTAL GENERAL CURRENT EXPENSE 10,379,52211,875,58912,069,105
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-6040269,570139,160
Interest Earned on Capital Reserve 10-604002,000
Equipment 12-XXX-XXX-73X157,121276,75450,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX112,770324,462120,000
TOTAL CAPITAL EXPENDITURES 269,891870,786311,160
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 10,649,41312,746,37512,380,265
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX5,62000
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX3,69700
Total State Projects 3,69700
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX46,219136,433136,433
Other Special Projects 20-XXX-XXX-XXX13,22617,26317,263
Total Federal Projects 59,445153,696153,696
TOTAL GRANTS AND ENTITLEMENTS 68,762153,696153,696
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX861,829669,914732,947
TOTAL REPAYMENT OF DEBT 861,829669,914732,947
Total Expenditures 11,580,00413,569,98513,266,908

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/06
Audited
Balance
6/30/07
Estimated
Balance
6/30/08
Estimated
Balance
6/30/09
Unreserved:
  General Operating Budget330,978348,237278,237250,000
  Repayment of Debt28,2526,9640
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve11269,571410,731
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve319,641754,347539,5340
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2005-06
Actual
2006-07
Actual
2007-08
Original
Budget
2007-08
Revised
Budget
2008-09
Proposed
Budget
Total Comparative Per Pupil Cost11,65312,08513,37214,04313,899
Total Classroom Instruction6,9937,2117,8318,0228,125
Classroom-Salaries and Benefits6,6286,8637,5437,6697,838
Classroom-General Supplies and Textbooks318292230294229
Classroom-Purchased Services and Other4757585858
Total Support Services1,4561,6821,9792,1552,136
Support Services-Salaries and Benefits1,1511,2561,5781,5981,660
Total Administrative Costs1,4041,5571,5911,6671,631
Administration-Salaries and Benefits1,0891,2021,2861,3361,331
Total Operations and Maintenance of Plant1,4951,3181,6251,8391,640
Operations & Maintenance of Plant-Salary & Ben.560547681691735
Total Food Services Costs110000
Total Extracurricular Costs197223227240255
Total Equipment Costs3272048235764
Employee Benefits as a % of Salaries2927.631.931.328.2

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2008 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 2007-08 revised appropriations and the 2008-09 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
  • The Board of Education will allow the Tewksbury Athletic Assn and the
  • Township use of the school athletic fields. The Township will provide
  • routine mowing and maintenance to the fields. The Board of Education
  • will allow the Township use of school facilities for large public
  • meetings or events. The Township will plow the school driveways and
  • spread sand/grit on driveways. The Township will patch potholes and
  • install standard traffic signs when needed. The Township will allow the
  • Board of Education to store its lawn mower, riding mower and snow thrower
  • in their storage barn. The Board of Education custodial staff will mow
  • the lawn area around the pond at Pascale Park. The Board of Education
  • will use the Township fuel facility and reimburse the cost to the
  • township for fuel use. The Township will also include an alternate
  • item in their bidding process for road paving to include the paving of
  • the OTS parking lot.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy10,926,012 (A)
Estimated Net Taxable Valuation (as of 02/20/2008)1,354,341,900 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.8067 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy11,651,995 (D)
Estimated Net Taxable Valuation (as of 02/20/2008)1,354,341,900 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.8603 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy10,926,012 (G)
Estimated Equalized Valuation (as of 10/01/2007)1,872,287,627 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.5836 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy11,651,995 (J)
Estimated Equalized Valuation (as of 10/01/2007)1,872,287,627 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.6223 (L)