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User Friendly Budgets
2009

HUNTERDON - TEWKSBURY TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time711692714
spacing
Pupils on Roll - Special Full-Time648780
Private School Placements040
spacing
Pupils Sent to Other Dists-Spec Ed Prog533
Pupils Received200

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 214,813 539,534 338,420
Budgeted Fund Bal - Deposit to Capital Reserve 10-303 70,000 28,237 200,000
Transfers from Other Funds 10-5200 42,138 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 10,887,889 10,926,012 10,954,973
Tuition 10-1300 22,381 0 12,960
Interest Earned on Capital Reserve Funds 10-1XXX 6,796 2,000 2,000
Unrestricted Miscellaneous Revenues 10-1XXX 117,119 68,000 50,000
SUBTOTAL  11,034,185 10,996,012 11,019,933
Revenues from State Sources:
Transportation Aid 10-3120 261,895 0 0
Special Education Aid 10-3130 370,550 0 0
Bilingual Education 10-3140 15,094 0 0
Extraordinary Aid 10-3131 34,530 35,010 0
Consolidated Aid 10-3195 47,958 0 0
Additional Formula Aid 10-3196 42,356 0 0
Other State Aids 10-3XXX 17,946 0 0
Categorical Special Education Aid 10-3132 0 425,431 332,318
Categorical Security Aid 10-3177 0 55,828 58,374
Categorical Transportation Aid 10-3121 0 300,213 390,780
SUBTOTAL  790,329 816,482 781,472
Adjustment for Prior Year Encumbrances  0 412,313 0
Actual Revenues (Over)/Under Expenditures  32,855 0 0
TOTAL OPERATING BUDGET  11,899,507 12,792,578 12,339,825
GRANTS AND ENTITLEMENTS
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 176,033 141,143 141,143
Other 20-4XXX 22,566 13,830 13,830
TOTAL REVENUES FROM FEDERAL SOURCES  198,599 154,973 154,973
TOTAL GRANTS AND ENTITLEMENTS  198,599 154,973 154,973
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 6,964 0
Revenues from Local Sources:
Local Tax Levy 40-1210 668,626 725,983 852,148
TOTAL REVENUES FROM LOCAL SOURCES  668,626 725,983 852,148
TOTAL LOCAL REPAYMENT OF DEBT  668,626 732,947 852,148
Actual Revenues (Over)/Under Expenditures  1,288 0 0
TOTAL REPAYMENT OF DEBT  669,914 732,947 852,148
TOTAL REVENUES/SOURCES  12,768,020 13,680,498 13,346,946

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX3,982,1374,160,6204,158,419
Special Education 11-2XX-100-XXX674,050804,4991,049,130
Basic Skills/Remedial 11-230-100-XXX57,811108,314269,047
Bilingual Education 11-240-100-XXX113,1093,100
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX38,81849,60948,654
School Sponsored Athletics 11-402-100-XXX89,253116,421100,200
Support Services:
Tuition 11-000-100-XXX247,880366,760182,236
Health Services 11-000-213-XXX147,422156,288167,875
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217203,750329,579275,571
Guidance 11-000-218-XXX70,28072,07972,833
Child Study Teams 11-000-219-XXX242,533281,554288,594
Improvement of Instructional Services 11-000-221-XXX47,342147,373149,630
Educational Media Services - School Library 11-000-222-XXX489,279420,044412,730
Instructional Staff Training Services 11-000-223-XXX19,62929,30022,400
General Administration 11-000-230-XXX424,354438,701436,507
School Administration 11-000-240-XXX403,736416,577369,332
Central Svcs & Admin Info Technology 11-000-25X-XXX198,346231,078236,577
Deposit to Maintenance Reserve 10-606250,00000
Operation and Maintenance of Plant Services 11-000-26X-XXX1,124,1961,178,3611,097,515
Student Transportation Services 11-000-270-XXX633,904841,010684,144
Deposit to Current Expense Emergency Reserve 10-607250,00000
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,834,8942,130,2392,103,331
Total Support Services Expenditures 6,087,5457,038,9436,499,275
TOTAL GENERAL CURRENT EXPENSE 11,429,62512,281,51512,127,825
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604326,797139,160200,000
Interest Earned on Capital Reserve 10-60402,0002,000
Equipment 12-XXX-XXX-73X75,123196,30710,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX67,962173,5960
TOTAL CAPITAL EXPENDITURES 469,882511,063212,000
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 11,899,50712,792,57812,339,825
GRANTS AND ENTITLEMENTS
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX176,033141,143141,143
Other Special Projects 20-XXX-XXX-XXX22,56613,83013,830
Total Federal Projects 198,599154,973154,973
TOTAL GRANTS AND ENTITLEMENTS 198,599154,973154,973
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX669,914732,947852,148
TOTAL REPAYMENT OF DEBT 669,914732,947852,148
Total Expenditures 12,768,02013,680,49813,346,946

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/07
Audited
Balance
6/30/08
Estimated
Balance
6/30/09
Estimated
Balance
6/30/10
Unreserved:
  General Operating Budget348,237330,713250,430250,000
  Repayment of Debt8,2526,96400
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1326,797467,957669,957
      Adult Education Programs0000
      Maintenance Reserve0250,000250,000250,000
      Legal Reserve754,3471,077,524537,9900
      Tuition Reserve0000
      Current Expense Emergency Reserve0250,000250,000250,000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2006-07
Actual
2007-08
Actual
2008-09
Original
Budget
2008-09
Revised
Budget
2009-10
Proposed
Budget
Total Comparative Per Pupil Cost12,08512,58513,89914,21514,183
Total Classroom Instruction7,2117,6058,1258,2608,610
Classroom-Salaries and Benefits6,8637,3397,8387,8868,272
Classroom-General Supplies and Textbooks292211229313284
Classroom-Purchased Services and Other5756586154
Total Support Services1,6821,8322,1362,2092,117
Support Services-Salaries and Benefits1,2561,2501,6601,6531,774
Total Administrative Costs1,5571,5911,6311,6981,576
Administration-Salaries and Benefits1,2021,2921,3311,3711,273
Total Operations and Maintenance of Plant1,3181,5711,6411,6741,527
Operations & Maintenance of Plant-Salary & Ben.547601735730701
Total Food Services Costs00000
Total Extracurricular Costs223203255262229
Total Equipment Costs204976425213
Employee Benefits as a % of Salaries27.626.828.228.426

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2009 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 2008-09 revised appropriations and 2009-10 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 Board of Education will allow the Tewksbury Athletic Assn and the
  • Township use of the school athletic fields. The Township will provide ro
  • utine mowing and maintenance to the fields. The BOE will allow the
  • Township use of school facilities for large public meetings or events.
  • The Township will plow the school driveways and spread sand/grit on drive
  • ways. The Township will patch potholes and install standard traffic
  • signs when needed. The Township will allow the BOE to store its lawn
  • mower, riding mower and snow thrower in their storage barn. The BOE
  • custodial staff will mow the lawn area around the pond at Pascale Park.
  • The BOE will use the Township fuel facility and reimburse the cost to
  • the township for fuel use.
  • The BOE has a shared services agreement with the Tewksbury Athletic Assoc
  • allowing the TAA use of school facilities. THE TAA will continue to
  • use its resources to continue general contribution to the overall
  • maintenance and improvements to the facilities each year.
  • The BOE also has joint transportation agreements with neighboring
  • districts.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy10,954,973 (A)
Estimated Net Taxable Valuation (as of 01/15/2009)1,359,106,036 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.8060 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy11,807,121 (D)
Estimated Net Taxable Valuation (as of 01/15/2009)1,359,106,036 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.8687 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy10,954,973 (G)
Estimated Equalized Valuation (as of 10/01/2008)1,925,475,733 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.5689 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy11,807,121 (J)
Estimated Equalized Valuation (as of 10/01/2008)1,925,475,733 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.6132 (L)