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User Friendly Budgets
2008

WARREN - WARREN CO SPECIAL SERVICE

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll - Special Full-Time635959

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 689,508 285,235
Revenues from Local Sources:
County Tax Levy 10-1210 184,821 189,442 196,072
Tuition from LEAs 10-1310 2,147,618 1,813,759 2,098,465
Other Tuition 10-1320-1340 0 132,500 179,860
Unrestricted Miscellaneous Revenues 10-1XXX 199,812 0 0
SUBTOTAL  2,532,251 2,135,701 2,474,397
Adjustment for Prior Year Encumbrances  0 137,178 0
Actual Revenues (Over)/Under Expenditures  251,485 0 0
TOTAL OPERATING BUDGET  2,783,736 2,962,387 2,759,632
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 5,154 0 0
TOTAL REVENUES FROM STATE SOURCES  5,154 0 0
TOTAL GRANTS AND ENTITLEMENTS  5,154 0 0
TOTAL REVENUES/SOURCES  2,788,890 2,962,387 2,759,632

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Special Education 11-2XX-100-XXX889,8101,093,691764,071
Support Services:
Attendance and Social Work Services 11-000-211-XXX57,78166,40049,585
Health Services 11-000-213-XXX4,1815,7005,000
Students - Related & Extraordinary 11-000-216,217310,748360,295411,035
Improvement of Instructional Services 11-000-221-XXX10,57244,04149,888
Instructional Staff Training Services 11-000-223-XXX25,78717,69920,000
General Administration 11-000-230-XXX377,582392,256435,825
Central Svcs & Admin Info Technology 11-000-25X-XXX80,72562,13076,990
Operation and Maintenance of Plant Services 11-000-26X-XXX139,158136,500121,778
Student Transportation Services 11-000-270-XXX2,0224,0005,000
Personal Services - Employee Benefits 11-XXX-XXX-2XX678,034647,175640,600
Total Support Services Expenditures 1,686,5901,736,1961,815,701
TOTAL GENERAL CURRENT EXPENSE 2,576,4002,829,8872,579,772
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X57,41200
TOTAL CAPITAL EXPENDITURES 57,41200
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX100,291113,914126,000
Support Services 13-422-200-XXX49,63318,58653,860
Total Summer School 149,924132,500179,860
TOTAL SPECIAL SCHOOLS 149,924132,500179,860
OPERATING BUDGET GRAND TOTAL 2,783,7362,962,3872,759,632
GRANTS AND ENTITLEMENTS
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX5,15400
Total State Projects 5,15400
TOTAL GRANTS AND ENTITLEMENTS 5,15400
REPAYMENT OF DEBT
Total Expenditures 2,788,8902,962,3872,759,632

 

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 Budget1,472,5091,083,846561,135275,900
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0000
      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 Cost38,53340,70943,31847,89643,640
Total Classroom Instruction20,10019,41121,47024,50817,629
Classroom-Salaries and Benefits18,34217,21619,28322,17915,815
Classroom-General Supplies and Textbooks811598844866363
Classroom-Purchased Services and Other9471,5971,3431,4621,451
Total Support Services6,7588,9299,91111,15612,433
Support Services-Salaries and Benefits6,2307,9329,06110,33211,348
Total Administrative Costs8,7779,2268,8879,35310,675
Administration-Salaries and Benefits6,4046,3785,8506,1366,703
Total Operations and Maintenance of Plant2,2202,2012,3632,3142,064
Operations & Maintenance of Plant-Salary & Ben.00000
Total Food Services Costs00000
Total Extracurricular Costs00000
Total Equipment Costs273908000
Employee Benefits as a % of Salaries354537.136.842

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.