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User Friendly Budgets
2009

WARREN - MANSFIELD TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time615594616
spacing
Pupils on Roll - Special Full-Time889595
Private School Placements133
spacing
Pupils Received195

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 295,006 21,978 81,292
Withdrawal from Cap Res-for Local Share 10-307 0 0 249,225
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 0 75,000 0
Revenues from Local Sources:
Local Tax Levy 10-1210 4,469,733 4,626,544 4,626,544
Tuition 10-1300 27,804 8,000 33,000
Transportation Fees from Other LEAs 10-1420-1440 0 22,000 22,000
Interest Earned on Capital Reserve Funds 10-1XXX 8,244 8,000 2,000
Unrestricted Miscellaneous Revenues 10-1XXX 42,994 0 5,354
SUBTOTAL  4,548,775 4,664,544 4,688,898
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 1,197,974 0 0
Supplemental Core Curriculum Standards Aid 10-3112 378,277 0 0
Transportation Aid 10-3120 343,253 0 0
Special Education Aid 10-3130 275,349 0 0
Bilingual Education 10-3140 12,974 0 0
Stabilization Aid 10-3171 461,172 0 0
Extraordinary Aid 10-3131 2,886 757 0
Consolidated Aid 10-3195 81,522 0 0
Additional Formula Aid 10-3196 168,723 0 0
Other State Aids 10-3XXX 113,398 0 0
Categorical Special Education Aid 10-3132 0 349,587 351,837
Equalization Aid 10-3176 0 2,924,593 2,647,648
Categorical Security Aid 10-3177 0 67,209 65,252
Adjustment Aid 10-3178 0 0 219,509
Categorical Transportation Aid 10-3121 0 252,913 310,056
SUBTOTAL  3,035,528 3,595,059 3,594,302
Revenues from Federal Sources:
IMPACT Aid 10-4100 1,600 0 0
Medicaid Reimbursement 10-4200 7,154 7,200 7,319
SUBTOTAL  8,754 7,200 7,319
Actual Revenues (Over)/Under Expenditures  275,362 0 0
TOTAL OPERATING BUDGET  7,868,419 8,363,781 8,621,036
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 4,537 0 0
Revenues from State Sources:
Instructional Supplement Aid 20-3214 19,980 0 0
Other Restricted Entitlements 20-32XX 32,500 0 0
TOTAL REVENUES FROM STATE SOURCES  52,480 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 87,177 70,271 59,730
I.D.E.A. Part B (Handicapped) 20-4420-4429 118,541 172,897 146,962
Other 20-4XXX 45,912 46,480 39,508
TOTAL REVENUES FROM FEDERAL SOURCES  251,630 289,648 246,200
TOTAL GRANTS AND ENTITLEMENTS  308,647 289,648 246,200
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 126,110 113,453
Transfers from Other Funds 40-5200 29,126 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 328,248 347,102 212,565
TOTAL REVENUES FROM LOCAL SOURCES  328,248 347,102 212,565
Revenues from State Sources:
Debt Service Aid Type II 40-3160 102,618 142,282 101,451
TOTAL LOCAL REPAYMENT OF DEBT  459,992 615,494 427,469
Actual Revenues (Over)/Under Expenditures  -231,936 0 0
TOTAL REPAYMENT OF DEBT  228,056 615,494 427,469
TOTAL REVENUES/SOURCES  8,405,122 9,268,923 9,294,705

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,776,0903,024,7763,020,800
Special Education 11-2XX-100-XXX888,290913,101943,153
Basic Skills/Remedial 11-230-100-XXX115,400144,735139,282
Bilingual Education 11-240-100-XXX48,18328,20825,836
Support Services:
Tuition 11-000-100-XXX006,899
Attendance and Social Work Services 11-000-211-XXX10,52210,13910,139
Health Services 11-000-213-XXX57,62359,31560,684
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217220,414229,947236,230
Guidance 11-000-218-XXX64,17087,96185,518
Child Study Teams 11-000-219-XXX321,220270,769257,066
Improvement of Instructional Services 11-000-221-XXX2,3087,9787,978
Educational Media Services - School Library 11-000-222-XXX97,116115,067113,904
Instructional Staff Training Services 11-000-223-XXX4,2485,6354,635
General Administration 11-000-230-XXX332,044282,838282,838
School Administration 11-000-240-XXX160,795156,257156,257
Central Svcs & Admin Info Technology 11-000-25X-XXX134,787137,681137,681
Operation and Maintenance of Plant Services 11-000-26X-XXX598,927560,888538,681
Student Transportation Services 11-000-270-XXX530,730597,073634,713
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,448,6911,639,1021,689,606
Total Support Services Expenditures 3,983,5954,160,6504,222,829
TOTAL GENERAL CURRENT EXPENSE 7,811,5588,271,4708,351,900
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-60433,24400
Interest Earned on Capital Reserve 10-60408,0002,000
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931075,000249,225
TOTAL CAPITAL EXPENDITURES 33,24483,000251,225
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX14,30608,600
Total Summer School 14,30608,600
TOTAL SPECIAL SCHOOLS 14,30608,600
Transfer of Funds to Charter Schools 10-000-100-56X9,3119,3119,311
OPERATING BUDGET GRAND TOTAL 7,868,4198,363,7818,621,036
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX4,53700
Instructional Supplement Aid:
Instruction 20-214-100-XXX19,98000
TOTAL INSTRUCTIONAL SUPPLEMENT AID 19,98000
Other State Projects:
Instruction 20-217-100-XXX28,23600
Support Services 20-217-200-XXX4,26400
TOTAL TARA USED TO SUPPORT PROGRAMS 32,50000
Total State Projects 52,48000
Federal Projects:
Title I 20-XXX-XXX-XXX87,17770,27159,730
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX118,541172,897146,962
Other Special Projects 20-XXX-XXX-XXX45,91246,48039,508
Total Federal Projects 251,630289,648246,200
TOTAL GRANTS AND ENTITLEMENTS 308,647289,648246,200
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX228,056615,494427,469
TOTAL REPAYMENT OF DEBT 228,056615,494427,469
Total Expenditures 8,405,1229,268,9239,294,705

 

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 Budget505,267256,803256,803250,000
  Repayment of Debt7,627239,563113,4530
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve272,529305,773249,7732,548
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve71,78896,46774,4890
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  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 Cost9,75310,20310,87011,13810,860
Total Classroom Instruction6,7316,8267,3677,6747,544
Classroom-Salaries and Benefits6,4056,5506,9147,1007,213
Classroom-General Supplies and Textbooks268215341422215
Classroom-Purchased Services and Other5861112152117
Total Support Services1,3171,3791,4221,4751,413
Support Services-Salaries and Benefits1,2661,3241,3511,3831,333
Total Administrative Costs9231,0601,0201,0451,013
Administration-Salaries and Benefits791829844864838
Total Operations and Maintenance of Plant7819291,041924866
Operations & Maintenance of Plant-Salary & Ben.402414448458448
Total Food Services Costs00000
Total Extracurricular Costs00000
Total Equipment Costs610000
Employee Benefits as a % of Salaries26.328.431.731.731.5

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
  • Washington Boro School: Sharing ESL teacher 1/2 time; Township: Sharing
  • driver to take bank deposits, sharing technology person 20%, sharing gran
  • t writer for records retention project; Belong to ACES; Belong to Hunterd
  • on ESC for office supplies, oil, etc.; Jointure with Warren Hills Regiona
  • l HS - 2 routes; Using Sussex County Coop for Special Ed Transportation.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,626,544 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)662,811,775 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.6980 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,839,109 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)662,811,775 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.7301 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,626,544 (G)
Estimated Equalized Valuation (as of 10/01/2008)971,256,481 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.4763 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,839,109 (J)
Estimated Equalized Valuation (as of 10/01/2008)971,256,481 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.4982 (L)