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User Friendly Budgets
2008

WARREN - FRANKLIN TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time360310320
spacing
Pupils on Roll - Special Full-Time353834
Private School Placements121
spacing
Pupils Sent to Other Dists-Spec Ed Prog112
Pupils Received652

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 41,738 85,217 0
Revenues from Local Sources:
Local Tax Levy 10-1210 3,229,209 3,481,557 3,705,084
Tuition 10-1300 114,525 110,000 105,893
Interest Earned on Capital Reserve Funds 10-1XXX 2 0 25
Other Restricted Miscellaneous Revenues 10-1XXX 0 23,000 0
Unrestricted Miscellaneous Revenues 10-1XXX 42,798 25,338 40,000
SUBTOTAL  3,386,534 3,639,895 3,851,002
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 410,875 410,875 0
Transportation Aid 10-3120 91,624 91,624 0
Special Education Aid 10-3130 224,770 224,770 0
Bilingual Education 10-3140 4,636 4,636 0
Extraordinary Aid 10-3131 23,060 0 70,871
Consolidated Aid 10-3195 40,377 40,377 0
Additional Formula Aid 10-3196 23,168 47,032 0
Other State Aids 10-3XXX 928 0 0
Categorical Special Education Aid 10-3132 0 0 142,462
Equalization Aid 10-3176 0 0 557,448
Categorical Security Aid 10-3177 0 0 19,455
Categorical Transportation Aid 10-3121 0 0 121,637
SUBTOTAL  819,438 819,314 911,873
Adjustment for Prior Year Encumbrances  0 90,538 0
Actual Revenues (Over)/Under Expenditures  3,219 0 0
TOTAL OPERATING BUDGET  4,209,191 4,634,964 4,762,875
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 2,000 0 0
TOTAL REVENUES FROM STATE SOURCES  2,000 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 37,328 47,387 33,876
Title VI 20-4417-4418 0 1,255 1,067
I.D.E.A. Part B (Handicapped) 20-4420-4429 68,941 72,795 59,251
Other 20-4XXX 55,460 56,379 0
TOTAL REVENUES FROM FEDERAL SOURCES  161,729 177,816 94,194
TOTAL GRANTS AND ENTITLEMENTS  163,729 177,816 94,194
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 262 0
Revenues from Local Sources:
Local Tax Levy 40-1210 241,754 246,092 250,504
TOTAL REVENUES FROM LOCAL SOURCES  241,754 246,092 250,504
TOTAL LOCAL REPAYMENT OF DEBT  241,754 246,354 250,504
TOTAL REPAYMENT OF DEBT  241,754 246,354 250,504
TOTAL REVENUES/SOURCES  4,614,674 5,059,134 5,107,573

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,593,4851,636,2871,673,481
Special Education 11-2XX-100-XXX264,361268,453262,319
Basic Skills/Remedial 11-230-100-XXX167,200173,244184,723
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX9,37911,22611,200
Support Services:
Tuition 11-000-100-XXX93,089158,594155,468
Health Services 11-000-213-XXX50,97655,69755,754
Students - Related & Extraordinary 11-000-216,21764,77053,62661,411
Guidance 11-000-218-XXX11,2261,3770
Child Study Teams 11-000-219-XXX254,745290,921264,342
Improvement of Instructional Services 11-000-221-XXX4,9755,3135,188
Educational Media Services - School Library 11-000-222-XXX6,0685,4385,050
Instructional Staff Training Services 11-000-223-XXX8,7829,18311,000
General Administration 11-000-230-XXX172,858221,614213,394
School Administration 11-000-240-XXX66,47845,95246,917
Central Svcs & Admin Info Technology 11-000-25X-XXX93,828119,839119,721
Operation and Maintenance of Plant Services 11-000-26X-XXX335,131431,362367,590
Student Transportation Services 11-000-270-XXX172,870238,534300,246
Personal Services - Employee Benefits 11-XXX-XXX-2XX792,156885,9841,002,390
Food Services 11-000-310-XXX21,57200
Total Support Services Expenditures 2,149,5242,523,4342,608,471
TOTAL GENERAL CURRENT EXPENSE 4,183,9494,612,6444,740,194
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604200
Interest Earned on Capital Reserve 10-6040025
Equipment 12-XXX-XXX-73X4,67200
TOTAL CAPITAL EXPENDITURES 4,674025
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX20,56822,32022,656
Total Summer School 20,56822,32022,656
TOTAL SPECIAL SCHOOLS 20,56822,32022,656
OPERATING BUDGET GRAND TOTAL 4,209,1914,634,9644,762,875
GRANTS AND ENTITLEMENTS
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX2,00000
Total State Projects 2,00000
Federal Projects:
Title I 20-XXX-XXX-XXX37,32847,38733,876
Title VI 20-XXX-XXX-XXX01,2551,067
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX68,94172,79559,251
Other Special Projects 20-XXX-XXX-XXX55,46056,3790
Total Federal Projects 161,729177,81694,194
TOTAL GRANTS AND ENTITLEMENTS 163,729177,81694,194
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX241,754246,354250,504
TOTAL REPAYMENT OF DEBT 241,754246,354250,504
Total Expenditures 4,614,6745,059,1345,107,573

 

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 Budget111,425161,901137,913137,913
  Repayment of Debt26226200
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1,4101,4121,4121,437
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve91,54261,22900
      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 Cost9,1499,92710,66912,48712,499
Total Classroom Instruction6,0536,5306,9167,7598,004
Classroom-Salaries and Benefits5,5466,0906,5147,3127,677
Classroom-General Supplies and Textbooks400350292345262
Classroom-Purchased Services and Other1079010910166
Total Support Services1,0511,2631,1761,5091,478
Support Services-Salaries and Benefits9901,0691,0991,2161,296
Total Administrative Costs9991,0451,1501,3711,367
Administration-Salaries and Benefits8318759641,0561,120
Total Operations and Maintenance of Plant9009491,0081,3831,184
Operations & Maintenance of Plant-Salary & Ben.409433501585554
Total Food Services Costs5855000
Total Extracurricular Costs3629364242
Total Equipment Costs012000
Employee Benefits as a % of Salaries27.129.831.232.435.6

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
  • JOINT TRANSPORTATION AGREEMENT W/ WARREN HILLS REGIONAL HS
  • PURCHASING USING ESC
  • PARTICIPATE IN ACES

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,705,084 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)410,536,965 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.9025 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,955,588 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)410,536,965 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.9635 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,705,084 (G)
Estimated Equalized Valuation (as of 10/01/2007)471,304,589 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.7861 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,955,588 (J)
Estimated Equalized Valuation (as of 10/01/2007)471,304,589 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.8393 (L)