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User Friendly Budgets
2008

WARREN - HARMONY TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time272266285
spacing
Pupils on Roll - Special Full-Time354129
Private School Placements357
spacing
Pupils Sent to Other Districts-Reg Prog10810192
Pupils Sent to Other Dists-Spec Ed Prog232321
Pupils Received3100

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 465,000 225,000
Withdrawal from Tuition Reserve-for Tuition adj. 10-311 0 0 45,000
Transfers from Other Funds 10-5200 500 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 4,928,250 5,174,000 5,380,960
Tuition 10-1300 21,600 47,015 50,800
Interest Earned on Capital Reserve Funds 10-1XXX 29,971 24,000 24,000
Unrestricted Miscellaneous Revenues 10-1XXX 67,599 62,000 47,000
SUBTOTAL  5,047,420 5,307,015 5,502,760
Revenues from State Sources:
Transportation Aid 10-3120 197,114 197,114 0
Special Education Aid 10-3130 236,907 236,907 0
Bilingual Education 10-3140 4,636 4,636 0
Stabilization Aid 10-3171 29,046 29,046 0
Extraordinary Aid 10-3131 13,105 0 44,587
Consolidated Aid 10-3195 48,825 48,825 0
Additional Formula Aid 10-3196 15,496 31,457 0
Other State Aids 10-3XXX 2,088 0 0
Categorical Special Education Aid 10-3132 0 0 208,388
Categorical Security Aid 10-3177 0 0 28,678
Adjustment Aid 10-3178 0 0 131,413
Categorical Transportation Aid 10-3121 0 0 165,805
SUBTOTAL  547,217 547,985 578,871
Adjustment for Prior Year Encumbrances  0 13,455 0
Actual Revenues (Over)/Under Expenditures  1,043 0 0
TOTAL OPERATING BUDGET  5,596,180 6,333,455 6,351,631
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 1,601 0 0
TOTAL REVENUES FROM STATE SOURCES  1,601 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 10,519 0 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 91,140 70,000 76,500
Other 20-4XXX 46,244 30,000 30,000
TOTAL REVENUES FROM FEDERAL SOURCES  147,903 100,000 106,500
TOTAL GRANTS AND ENTITLEMENTS  149,504 100,000 106,500
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 1
Revenues from Local Sources:
Local Tax Levy 40-1210 308,198 305,598 292,472
TOTAL REVENUES FROM LOCAL SOURCES  308,198 305,598 292,472
TOTAL LOCAL REPAYMENT OF DEBT  308,198 305,598 292,473
Actual Revenues (Over)/Under Expenditures  -1 0 0
TOTAL REPAYMENT OF DEBT  308,197 305,598 292,473
TOTAL REVENUES/SOURCES  6,053,881 6,739,053 6,750,604

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,315,0891,384,1841,453,268
Special Education 11-2XX-100-XXX455,957483,940580,500
Basic Skills/Remedial 11-230-100-XXX36,95949,40018,800
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX27,10731,05419,000
Support Services:
Tuition 11-000-100-XXX1,377,3381,684,9931,695,421
Health Services 11-000-213-XXX82,70478,50081,520
Students - Related & Extraordinary 11-000-216,217163,008171,000150,356
Guidance 11-000-218-XXX29,25831,00016,460
Child Study Teams 11-000-219-XXX147,656162,999137,815
Improvement of Instructional Services 11-000-221-XXX3,2195,8004,500
Educational Media Services - School Library 11-000-222-XXX80,42482,00080,300
Instructional Staff Training Services 11-000-223-XXX5,5188,5003,500
General Administration 11-000-230-XXX212,882247,379248,700
School Administration 11-000-240-XXX95,953101,80099,435
Central Svcs & Admin Info Technology 11-000-25X-XXX78,60283,30086,000
Operation and Maintenance of Plant Services 11-000-26X-XXX380,028395,325433,340
Student Transportation Services 11-000-270-XXX357,810442,393350,850
Personal Services - Employee Benefits 11-XXX-XXX-2XX711,246849,888847,866
Total Support Services Expenditures 3,725,6464,344,8774,236,063
TOTAL GENERAL CURRENT EXPENSE 5,560,7586,293,4556,307,631
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604024,00024,000
Equipment 12-XXX-XXX-73X18,81616,0008,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX16,606012,000
TOTAL CAPITAL EXPENDITURES 35,42240,00044,000
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 5,596,1806,333,4556,351,631
GRANTS AND ENTITLEMENTS
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX1,60100
Total State Projects 1,60100
Federal Projects:
Title I 20-XXX-XXX-XXX10,51900
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX91,14070,00076,500
Other Special Projects 20-XXX-XXX-XXX46,24430,00030,000
Total Federal Projects 147,903100,000106,500
TOTAL GRANTS AND ENTITLEMENTS 149,504100,000106,500
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX308,197305,598292,473
TOTAL REPAYMENT OF DEBT 308,197305,598292,473
Total Expenditures 6,053,8816,739,0536,750,604

 

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 Budget423,706564,593325,593100,593
  Repayment of Debt0110
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve567,950597,921621,921645,921
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve136,966000
      Tuition Reserve45,00045,00045,0000
      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 Cost11,95212,38913,37013,57013,571
Total Classroom Instruction7,0847,3477,9028,0238,360
Classroom-Salaries and Benefits6,4896,7917,3667,4647,853
Classroom-General Supplies and Textbooks358323251266243
Classroom-Purchased Services and Other237232285293264
Total Support Services2,0032,0372,1752,2051,904
Support Services-Salaries and Benefits1,7131,7291,8531,8771,695
Total Administrative Costs1,5301,5221,7281,7561,703
Administration-Salaries and Benefits1,2731,2161,4401,4591,379
Total Operations and Maintenance of Plant1,2281,3721,4351,4541,526
Operations & Maintenance of Plant-Salary & Ben.665641690699631
Total Food Services Costs00000
Total Extracurricular Costs10611213013278
Total Equipment Costs061515225
Employee Benefits as a % of Salaries2728.131.231.230.2

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 Harmony Township School District participates in a coordinated
  • transportation program for its special education students with the
  • Warren County Special Services School District.
  • The Harmony Township School District participates in the Hunterdon
  • County Educational Services Commission's purchasing program for the
  • purchase of teaching supplies, office supplies, and heating oil.
  • The Harmony Township School District shares the services of a computer
  • technician with the Allamuchy Township School District, splitting the
  • cost of the salary and benefits for this position.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,380,960 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)492,525,925 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.0925 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy5,673,432 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)492,525,925 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.1519 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,380,960 (G)
Estimated Equalized Valuation (as of 10/01/2007)709,597,937 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.7583 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy5,673,432 (J)
Estimated Equalized Valuation (as of 10/01/2007)709,597,937 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.7995 (L)