>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>WARREN  >>WARREN HILLS REGIONAL

User Friendly Budgets
2008

WARREN - WARREN HILLS REGIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time1,8061,6981,733
spacing
Pupils on Roll - Special Full-Time355341341
Private School Placements91217
spacing
Pupils Sent to Other Districts-Reg Prog61610
Pupils Sent to Other Dists-Spec Ed Prog111613
Pupils Received129120116
Pupils in State Facilities131111

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,391,944 1,225,180
Revenues from Local Sources:
Local Tax Levy 10-1210 16,916,300 17,601,422 17,573,824
Tuition 10-1300 1,316,884 1,531,200 1,331,200
Transportation Fees from Other LEAs 10-1420-1440 304,198 310,000 310,495
Interest Earned on Capital Reserve Funds 10-1XXX 56,946 25,000 30,000
Other Restricted Miscellaneous Revenues 10-1XXX 13,680 15,000 24,000
Unrestricted Miscellaneous Revenues 10-1XXX 254,116 219,725 220,000
SUBTOTAL  18,862,124 19,702,347 19,489,519
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 7,385,112 7,385,112 0
Transportation Aid 10-3120 536,929 536,929 0
Special Education Aid 10-3130 1,372,469 1,372,469 0
Bilingual Education 10-3140 26,810 26,810 0
Extraordinary Aid 10-3131 88,190 0 251,330
Consolidated Aid 10-3195 228,218 228,218 0
Additional Formula Aid 10-3196 287,984 584,608 0
Other State Aids 10-3XXX 19,733 0 0
Categorical Special Education Aid 10-3132 0 0 991,676
Equalization Aid 10-3176 0 0 9,420,120
Categorical Security Aid 10-3177 0 0 154,867
Categorical Transportation Aid 10-3121 0 0 501,556
SUBTOTAL  9,945,445 10,134,146 11,319,549
Adjustment for Prior Year Encumbrances  0 1,794,870 0
Actual Revenues (Over)/Under Expenditures  -43,635 0 0
TOTAL OPERATING BUDGET  28,763,934 33,023,307 32,034,248
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Instructional Supplement Aid 20-3214 49,910 49,943 0
Other Restricted Entitlements 20-32XX 2,721 0 0
TOTAL REVENUES FROM STATE SOURCES  52,631 49,943 0
Revenues from Federal Sources:
Title I 20-4411-4416 104,440 127,851 115,964
Title VI 20-4417-4418 0 59,894 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 400,442 427,914 343,000
Other 20-4XXX 86,876 25,573 39,568
TOTAL REVENUES FROM FEDERAL SOURCES  591,758 641,232 498,532
TOTAL GRANTS AND ENTITLEMENTS  644,389 691,175 498,532
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 393 300,000
Revenues from Local Sources:
Local Tax Levy 40-1210 1,466,725 1,688,987 1,479,966
Miscellaneous 40-1XXX 900,232 0 0
TOTAL REVENUES FROM LOCAL SOURCES  2,366,957 1,688,987 1,479,966
Revenues from State Sources:
Debt Service Aid Type II 40-3160 414,993 415,508 414,403
TOTAL LOCAL REPAYMENT OF DEBT  2,781,950 2,104,888 2,194,369
Actual Revenues (Over)/Under Expenditures  -722,831 0 0
TOTAL REPAYMENT OF DEBT  2,059,119 2,104,888 2,194,369
TOTAL REVENUES/SOURCES  31,467,442 35,819,370 34,727,149

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX8,827,5909,476,3219,151,129
Special Education 11-2XX-100-XXX2,614,4572,842,7053,388,685
Basic Skills/Remedial 11-230-100-XXX152,846174,108287,257
Bilingual Education 11-240-100-XXX4,6264,2105,981
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX195,532237,895252,929
School Sponsored Athletics 11-402-100-XXX754,244946,443931,727
Support Services:
Tuition 11-000-100-XXX1,326,2911,957,7541,935,932
Health Services 11-000-213-XXX275,022298,989307,007
Students - Related & Extraordinary 11-000-216,217139,053168,730170,332
Guidance 11-000-218-XXX914,1961,076,3451,093,656
Child Study Teams 11-000-219-XXX600,824691,255770,459
Improvement of Instructional Services 11-000-221-XXX419,176429,591352,554
Educational Media Services - School Library 11-000-222-XXX245,641257,722265,824
Instructional Staff Training Services 11-000-223-XXX20,67244,79747,464
General Administration 11-000-230-XXX1,193,104767,566682,788
School Administration 11-000-240-XXX1,362,5021,479,3101,544,738
Central Svcs & Admin Info Technology 11-000-25X-XXX805,003894,044836,981
Operation and Maintenance of Plant Services 11-000-26X-XXX2,266,8402,581,4262,687,012
Student Transportation Services 11-000-270-XXX1,605,4532,449,7181,880,000
Personal Services - Employee Benefits 11-XXX-XXX-2XX4,266,0324,904,9814,990,000
Total Support Services Expenditures 15,439,80918,002,22817,564,747
TOTAL GENERAL CURRENT EXPENSE 27,989,10431,683,91031,582,455
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604025,00030,000
Equipment 12-XXX-XXX-73X55,127171,13090,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX699,2041,125,867309,793
TOTAL CAPITAL EXPENDITURES 754,3311,321,997429,793
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X20,49917,40022,000
OPERATING BUDGET GRAND TOTAL 28,763,93433,023,30732,034,248
GRANTS AND ENTITLEMENTS
Instructional Supplement Aid:
Instruction 20-214-100-XXX49,91049,9430
TOTAL INSTRUCTIONAL SUPPLEMENT AID 49,91049,9430
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX89300
Nonpublic Nursing Services 20-XXX-XXX-XXX1,18800
Nonpublic Technology Initiative 20-XXX-XXX-XXX64000
Total State Projects 52,63149,9430
Federal Projects:
Title I 20-XXX-XXX-XXX104,440127,851115,964
Title VI 20-XXX-XXX-XXX059,8940
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX400,442427,914343,000
Other Special Projects 20-XXX-XXX-XXX86,87625,57339,568
Total Federal Projects 591,758641,232498,532
TOTAL GRANTS AND ENTITLEMENTS 644,389691,175498,532
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,059,1192,104,8882,194,369
TOTAL REPAYMENT OF DEBT 2,059,1192,104,8882,194,369
Total Expenditures 31,467,44235,819,37034,727,149

 

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 Budget987,283598,176671,369588,671
  Repayment of Debt178,388901,219300,0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1,423,6491,480,5941,505,5941,535,594
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve2,063,0712,534,4261,142,4820
      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 Cost11,17111,50912,37713,40013,400
Total Classroom Instruction6,6056,6687,0377,6097,634
Classroom-Salaries and Benefits5,9795,9526,2966,7286,710
Classroom-General Supplies and Textbooks250280225324244
Classroom-Purchased Services and Other376436516557680
Total Support Services1,5441,5011,7341,7991,794
Support Services-Salaries and Benefits1,3921,3601,5401,5901,598
Total Administrative Costs1,3911,5811,6221,8321,781
Administration-Salaries and Benefits1,1341,2261,2801,3601,412
Total Operations and Maintenance of Plant1,1181,2131,3271,4451,486
Operations & Maintenance of Plant-Salary & Ben.690742786826881
Total Food Services Costs00000
Total Extracurricular Costs505533632693687
Total Equipment Costs6726738443
Employee Benefits as a % of Salaries23.825.728.727.627.3

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
  • 1. Transportation - Shared Coordinator with Washington Township. Share
  • bus runs with Washington Township and Mansfield Township. Investigating
  • options thru Hunterdon Co. Educational Services commission.
  • 2. Curriculum - Jointly, with constituent districts, have contracted
  • for the writing of K-8 curricula in Social Studies / English. Support
  • regular articulation opportunities with constituent districts. Contract
  • with WCSSSD for programs and personnel. Contract for alternative
  • educational programs with the Hunterdon Co. ESC.

 

Estimated Tax Rate Information
FRANKLIN TWP
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,887,708 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)410,536,965 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.7034 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,130,894 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)410,536,965 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.7626 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,887,708 (G)
Estimated Equalized Valuation (as of 10/01/2007)471,304,589 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.6127 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,130,894 (J)
Estimated Equalized Valuation (as of 10/01/2007)471,304,589 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.6643 (L)
spacing
MANSFIELD TWP
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,282,205 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)652,961,468 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.8090 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy5,727,042 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)652,961,468 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.8771 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,282,205 (G)
Estimated Equalized Valuation (as of 10/01/2007)933,029,035 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.5661 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy5,727,042 (J)
Estimated Equalized Valuation (as of 10/01/2007)933,029,035 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.6138 (L)
spacing
WASHINGTON BORO
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,906,917 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)379,341,707 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.0299 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,235,935 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)379,341,707 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.1167 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,906,917 (G)
Estimated Equalized Valuation (as of 10/01/2007)584,553,362 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.6684 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,235,935 (J)
Estimated Equalized Valuation (as of 10/01/2007)584,553,362 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.7246 (L)
spacing
WASHINGTON TWP
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,496,994 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)660,917,555 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.8317 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy5,959,919 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)660,917,555 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.9018 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,496,994 (G)
Estimated Equalized Valuation (as of 10/01/2007)904,153,138 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.6080 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy5,959,919 (J)
Estimated Equalized Valuation (as of 10/01/2007)904,153,138 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.6592 (L)