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User Friendly Budgets
2008

SOMERSET - WATCHUNG HILLS REGIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time1,7161,7531,846
Pupils on Roll Regular Shared-Time151919
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Pupils on Roll - Special Full-Time278295298
Pupils on Roll - Special Shared-Time1277
Private School Placements111521
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Pupils Sent to Other Districts-Reg Prog224
Pupils Sent to Other Dists-Spec Ed Prog171413
Pupils Received377405408
Pupils in State Facilities100

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 392,233 734,169
Revenues from Local Sources:
Local Tax Levy 10-1210 22,976,388 24,133,047 25,098,362
Tuition 10-1300 5,213,275 5,785,273 5,993,239
Transportation Fees from Other LEAs 10-1420-1440 422,645 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 0 0 100
Unrestricted Miscellaneous Revenues 10-1XXX 285,837 51,000 246,360
SUBTOTAL  28,898,145 29,969,320 31,338,061
Revenues from State Sources:
Transportation Aid 10-3120 421,931 421,931 0
Special Education Aid 10-3130 690,941 690,941 0
Bilingual Education 10-3140 15,166 15,166 0
Extraordinary Aid 10-3131 67,136 0 152,087
Consolidated Aid 10-3195 116,057 116,057 0
Additional Formula Aid 10-3196 37,323 81,085 0
Other State Aids 10-3XXX 211,518 177,328 0
Categorical Special Education Aid 10-3132 0 0 804,360
Categorical Security Aid 10-3177 0 0 132,130
Categorical Transportation Aid 10-3121 0 0 651,789
SUBTOTAL  1,560,072 1,502,508 1,740,366
Adjustment for Prior Year Encumbrances  0 277,733 0
Actual Revenues (Over)/Under Expenditures  -380,759 0 0
TOTAL OPERATING BUDGET  30,077,458 32,141,794 33,812,596
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 4,892 10,159 7,100
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 71,530 69,738 69,734
TOTAL REVENUES FROM STATE SOURCES  71,530 69,738 69,734
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 208,080 297,328 297,328
Other 20-4XXX 19,875 63,464 63,464
TOTAL REVENUES FROM FEDERAL SOURCES  227,955 360,792 360,792
TOTAL GRANTS AND ENTITLEMENTS  304,377 440,689 437,626
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 89,349 329,564
Transfers from Other Funds 40-5200 249,564 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 1,703,398 1,769,925 1,889,674
Miscellaneous 40-1XXX 0 0 5,000
TOTAL REVENUES FROM LOCAL SOURCES  1,703,398 1,769,925 1,894,674
TOTAL LOCAL REPAYMENT OF DEBT  1,952,962 1,859,274 2,224,238
Actual Revenues (Over)/Under Expenditures  -249,564 0 0
TOTAL REPAYMENT OF DEBT  1,703,398 1,859,274 2,224,238
TOTAL REVENUES/SOURCES  32,085,233 34,441,757 36,474,460

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX10,715,49411,505,62911,973,771
Special Education 11-2XX-100-XXX1,696,4921,755,9261,865,473
Basic Skills/Remedial 11-230-100-XXX16,37625,88327,151
Bilingual Education 11-240-100-XXX43,86939,37341,671
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX149,712192,088204,140
School Sponsored Athletics 11-402-100-XXX722,806946,4551,015,218
Other Instructional Programs 11-4XX-100-XXX01130
Support Services:
Tuition 11-000-100-XXX1,181,0791,516,4571,556,814
Attendance and Social Work Services 11-000-211-XXX19,24294,40197,848
Health Services 11-000-213-XXX176,390198,376225,522
Students - Related & Extraordinary 11-000-216,2179608,0008,000
Guidance 11-000-218-XXX847,8791,015,4831,048,999
Child Study Teams 11-000-219-XXX617,789667,433667,983
Improvement of Instructional Services 11-000-221-XXX898,542708,985736,381
Educational Media Services - School Library 11-000-222-XXX297,892185,240210,227
Instructional Staff Training Services 11-000-223-XXX53,40963,32657,000
General Administration 11-000-230-XXX1,202,6481,066,7361,149,322
School Administration 11-000-240-XXX1,124,6481,122,1171,158,652
Central Svcs & Admin Info Technology 11-000-25X-XXX958,332900,663819,240
Operation and Maintenance of Plant Services 11-000-26X-XXX2,528,4563,077,8653,191,022
Student Transportation Services 11-000-270-XXX2,141,8011,926,2592,047,589
Personal Services - Employee Benefits 11-XXX-XXX-2XX3,641,8144,116,7224,845,223
Food Services 11-000-310-XXX120,0005,0005,000
Total Support Services Expenditures 15,810,88116,673,06317,824,822
TOTAL GENERAL CURRENT EXPENSE 29,155,63031,138,53032,952,246
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60400100
Equipment 12-XXX-XXX-73X176,668125,7110
Facilities Acquisition and Construction Services 12-000-4XX-XXX745,160877,553860,250
TOTAL CAPITAL EXPENDITURES 921,8281,003,264860,350
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 30,077,45832,141,79433,812,596
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX4,89210,1597,100
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX19,70118,61118,611
Nonpublic Auxiliary Services 20-XXX-XXX-XXX8854,1304,130
Nonpublic Handicapped Services 20-XXX-XXX-XXX5,2807,9657,965
Nonpublic Nursing Services 20-XXX-XXX-XXX26,21025,70825,708
Nonpublic Technology Initiative 20-XXX-XXX-XXX14,12013,32013,320
Other Special Projects 20-XXX-XXX-XXX5,33440
Total State Projects 71,53069,73869,734
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX208,080297,328297,328
Other Special Projects 20-XXX-XXX-XXX19,87563,46463,464
Total Federal Projects 227,955360,792360,792
TOTAL GRANTS AND ENTITLEMENTS 304,377440,689437,626
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,703,3981,859,2742,224,238
TOTAL REPAYMENT OF DEBT 1,703,3981,859,2742,224,238
Total Expenditures 32,085,23334,441,75736,474,460

 

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 Budget654,131670,494731,385611,615
  Repayment of Debt89,349338,913329,5640
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve10,10015,84715,84715,947
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve339,666947,753614,3990
      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 Cost12,24312,84312,62413,34213,543
Total Classroom Instruction7,1327,4107,5107,7717,919
Classroom-Salaries and Benefits6,5716,9146,9727,2307,400
Classroom-General Supplies and Textbooks453367378387335
Classroom-Purchased Services and Other108130159153185
Total Support Services1,9191,7261,7241,7021,727
Support Services-Salaries and Benefits1,7991,6421,6311,5881,627
Total Administrative Costs1,2441,7821,2611,6101,607
Administration-Salaries and Benefits9041,0159571,1971,150
Total Operations and Maintenance of Plant1,3821,3361,4871,5771,577
Operations & Maintenance of Plant-Salary & Ben.533453470481507
Total Food Services Costs060222
Total Extracurricular Costs543489592629656
Total Equipment Costs618859610
Employee Benefits as a % of Salaries19.320.721.721.624.4

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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
  • * Member of cooperative bid with Somerset County
  • * Transportation jointures with constituant districts
  • * Shared efforts with municipal buildings and grounds departments
  • * Member of Morris/Union Jointure for shared transportation and
  • purchasing opportunities
  • * Somerset County Ed Services Commission for transportation and nonpublic
  • aid administration
  • * Utilize SAIF (School Alliance Ins. Fund) for property & casualty and
  • workers compensation
  • * Utilize ACES energy cooperative bidding for natural gas

 

Estimated Tax Rate Information
LONG HILL TWP
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,666,672 (A)
Estimated Net Taxable Valuation (as of 02/01/2008)1,282,861,911 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.4417 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,093,319 (D)
Estimated Net Taxable Valuation (as of 02/01/2008)1,282,861,911 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.4750 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,666,672 (G)
Estimated Equalized Valuation (as of 10/01/2007)1,873,950,682 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.3024 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,093,319 (J)
Estimated Equalized Valuation (as of 10/01/2007)1,873,950,682 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.3252 (L)
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WARREN TWP
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy14,314,579 (A)
Estimated Net Taxable Valuation (as of 02/01/2008)4,485,141,180 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.3192 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy15,392,334 (D)
Estimated Net Taxable Valuation (as of 02/01/2008)4,485,141,180 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.3432 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy14,314,579 (G)
Estimated Equalized Valuation (as of 10/01/2007)4,917,070,906 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.2911 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy15,392,334 (J)
Estimated Equalized Valuation (as of 10/01/2007)4,917,070,906 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.3130 (L)
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WATCHUNG BORO
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,117,112 (A)
Estimated Net Taxable Valuation (as of 02/01/2008)1,818,101,284 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.2815 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy5,502,383 (D)
Estimated Net Taxable Valuation (as of 02/01/2008)1,818,101,284 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.3026 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,117,112 (G)
Estimated Equalized Valuation (as of 10/01/2007)1,936,090,680 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.2643 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy5,502,383 (J)
Estimated Equalized Valuation (as of 10/01/2007)1,936,090,680 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.2842 (L)