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User Friendly Budgets
2009

WARREN - POHATCONG TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time336328329
spacing
Pupils on Roll - Special Full-Time293132
Private School Placements546
spacing
Pupils Sent to Contracted Preschool Prog203
Pupils Sent to Other Districts-Reg Prog117135159
Pupils Sent to Other Dists-Spec Ed Prog321817

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 322,962 113,515
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 0 0 400,000
Revenues from Local Sources:
Local Tax Levy 10-1210 4,700,242 4,764,372 4,859,947
Transportation Fees from Other LEAs 10-1420-1440 30,936 31,000 31,000
Interest Earned on Capital Reserve Funds 10-1XXX 6,097 1,000 5,000
Unrestricted Miscellaneous Revenues 10-1XXX 71,525 45,500 35,500
SUBTOTAL  4,808,800 4,841,872 4,931,447
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 881,330 0 0
Transportation Aid 10-3120 195,239 0 0
Special Education Aid 10-3130 245,024 0 0
Stabilization Aid 10-3171 252,698 0 0
Extraordinary Aid 10-3131 4,190 10,859 10,859
Consolidated Aid 10-3195 59,907 0 0
Additional Formula Aid 10-3196 100,017 0 0
Other State Aids 10-3XXX 10,138 0 0
Categorical Special Education Aid 10-3132 0 252,845 255,882
Equalization Aid 10-3176 0 1,436,737 1,392,067
Categorical Security Aid 10-3177 0 38,359 40,252
Categorical Transportation Aid 10-3121 0 177,766 217,506
SUBTOTAL  1,748,543 1,916,566 1,916,566
Adjustment for Prior Year Encumbrances  0 82,453 0
Actual Revenues (Over)/Under Expenditures  -518,070 0 0
TOTAL OPERATING BUDGET  6,039,273 7,163,853 7,361,528
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Instructional Supplement Aid 20-3214 8,118 0 0
TOTAL REVENUES FROM STATE SOURCES  8,118 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 15,497 11,551 9,818
I.D.E.A. Part B (Handicapped) 20-4420-4429 111,069 111,222 94,539
Other 20-4XXX 47,784 48,280 45,176
TOTAL REVENUES FROM FEDERAL SOURCES  174,350 171,053 149,533
TOTAL GRANTS AND ENTITLEMENTS  182,468 171,053 149,533
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 687,338 633,394 656,561
Miscellaneous 40-1XXX 125,000 200,000 199,400
TOTAL REVENUES FROM LOCAL SOURCES  812,338 833,394 855,961
Revenues from State Sources:
Debt Service Aid Type II 40-3160 195,757 200,831 206,269
TOTAL LOCAL REPAYMENT OF DEBT  1,008,095 1,034,225 1,062,230
TOTAL REPAYMENT OF DEBT  1,008,095 1,034,225 1,062,230
TOTAL REVENUES/SOURCES  7,229,836 8,369,131 8,573,291

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,533,0271,641,9921,660,670
Special Education 11-2XX-100-XXX318,870336,811346,330
Basic Skills/Remedial 11-230-100-XXX210,597219,647230,923
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX6,00010,00010,450
Support Services:
Tuition 11-000-100-XXX1,263,7731,635,7101,408,821
Health Services 11-000-213-XXX80,32080,37883,697
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21791,348109,491177,656
Child Study Teams 11-000-219-XXX148,566162,607168,779
Improvement of Instructional Services 11-000-221-XXX947,0002,600
Educational Media Services - School Library 11-000-222-XXX62,46669,49967,749
Instructional Staff Training Services 11-000-223-XXX8,59817,00018,307
General Administration 11-000-230-XXX238,904271,466252,536
School Administration 11-000-240-XXX125,061120,663126,623
Central Svcs & Admin Info Technology 11-000-25X-XXX85,15669,08869,586
Operation and Maintenance of Plant Services 11-000-26X-XXX493,094511,425549,757
Student Transportation Services 11-000-270-XXX385,228439,086431,000
Personal Services - Employee Benefits 11-XXX-XXX-2XX964,9631,104,0241,228,729
Total Support Services Expenditures 3,947,5714,597,4374,585,840
TOTAL GENERAL CURRENT EXPENSE 6,016,0656,805,8876,834,213
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60401,0005,000
Equipment 12-XXX-XXX-73X10,99532,3200
Facilities Acquisition and Construction Services 12-000-4XX-XXX0300,000495,000
TOTAL CAPITAL EXPENDITURES 10,995333,320500,000
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X12,21324,64627,315
OPERATING BUDGET GRAND TOTAL 6,039,2737,163,8537,361,528
GRANTS AND ENTITLEMENTS
Instructional Supplement Aid:
Support Services 20-214-200-XXX8,11800
TOTAL INSTRUCTIONAL SUPPLEMENT AID 8,11800
Other State Projects:
Total State Projects 8,11800
Federal Projects:
Title I 20-XXX-XXX-XXX15,49711,5519,818
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX111,069111,22294,539
Other Special Projects 20-XXX-XXX-XXX47,78448,28045,176
Total Federal Projects 174,350171,053149,533
TOTAL GRANTS AND ENTITLEMENTS 182,468171,053149,533
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,008,0951,034,2251,062,230
TOTAL REPAYMENT OF DEBT 1,008,0951,034,2251,062,230
Total Expenditures 7,229,8368,369,1318,573,291

 

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 Budget253,043254,190250,000250,000
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve162,120768,216769,216374,216
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve547,755432,287113,5150
      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 Cost11,03811,99212,81313,21513,873
Total Classroom Instruction7,0107,5808,2118,4388,762
Classroom-Salaries and Benefits6,3427,0027,6297,7838,218
Classroom-General Supplies and Textbooks523340377435340
Classroom-Purchased Services and Other145237205221203
Total Support Services1,2211,3561,4821,5331,761
Support Services-Salaries and Benefits1,0601,1531,1921,2161,285
Total Administrative Costs1,4391,5151,5961,6331,632
Administration-Salaries and Benefits1,1511,2651,2781,3041,378
Total Operations and Maintenance of Plant1,3471,5251,4951,5821,688
Operations & Maintenance of Plant-Salary & Ben.494594576588616
Total Food Services Costs00000
Total Extracurricular Costs2217292930
Total Equipment Costs433300900
Employee Benefits as a % of Salaries37.335.839.339.442.1

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.

 

Unusual Revenues and Appropriations
SourceAmountDescription
Sale of School Building199,400 Sale proceeds used to pay debt service
Total Unusual Revenues199,400 

 

Shared Services
  • Pohatcong Township Board of Education provides business services to the
  • Alpha Borough Board of Education by way of an Interlocal Services
  • Agreement.
  • Pohatcong Township participates in the Hunterdon County ESC cooperative
  • purchasing program.
  • Pohatcong Township participates in the ACES cooperative purchasing
  • program.
  • Pohatcong Township participates in the ACT cooperative purchasing program
  • Pohatcong Township utilizes vendors that have been awarded NJ State
  • contracts in its purchasing practices.
  • Pohatcong Township has a jointure agreement with the Alpha Borough School
  • for busing purposes.
  • Pohatcong Township participates in a cluster wide curriculum coordinator

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,859,947 (A)
Estimated Net Taxable Valuation (as of 02/24/2009)345,426,600 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.4069 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy5,516,508 (D)
Estimated Net Taxable Valuation (as of 02/24/2009)345,426,600 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.5970 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,859,947 (G)
Estimated Equalized Valuation (as of 02/24/2009)469,393,396 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.0354 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy5,516,508 (J)
Estimated Equalized Valuation (as of 02/24/2009)469,393,396 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.1752 (L)