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User Friendly Budgets
2008

WARREN - PHILLIPSBURG TOWN

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time3,0463,2153,300
spacing
Pupils on Roll - Special Full-Time678502500
Private School Placements202122
spacing
Pupils Sent to Contracted Preschool Prog159162165
Pupils Sent to Other Dists-Spec Ed Prog252123
Pupils Received903919915
Pupils in State Facilities221515

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 2,200,000 0
Transfers from Other Funds 10-5200 -388,009 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 6,241,166 6,512,706 7,008,722
Tuition 10-1300 7,315,747 7,010,770 6,537,921
Unrestricted Miscellaneous Revenues 10-1XXX 424,244 250,000 325,000
SUBTOTAL  13,981,157 13,773,476 13,871,643
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 12,984,654 12,984,654 0
Supplemental Core Curriculum Standards Aid 10-3112 333,641 333,641 0
Education Opportunity Aid 10-3117 19,122,021 19,736,964 0
Discretionary Education Opportunity Aid 10-3118 667,090 1,111,582 0
Transportation Aid 10-3120 343,874 343,874 0
Special Education Aid 10-3130 2,299,401 2,299,401 0
Bilingual Education 10-3140 70,996 70,996 0
Extraordinary Aid 10-3131 24,799 0 29,102
Consolidated Aid 10-3195 292,733 292,733 0
Other State Aids 10-3XXX 3,444 30,000 0
Categorical Special Education Aid 10-3132 0 0 1,331,160
Equalization Aid 10-3176 0 0 25,156,801
Categorical Security Aid 10-3177 0 0 667,369
Adjustment Aid 10-3178 0 0 10,559,996
Categorical Transportation Aid 10-3121 0 0 148,209
SUBTOTAL  36,142,653 37,203,845 37,892,637
Revenues from Federal Sources:
IMPACT Aid 10-4100 27,912 15,000 15,000
Medicaid Reimbursement 10-4200 161,413 160,000 150,000
SUBTOTAL  189,325 175,000 165,000
Adjustment for Prior Year Encumbrances  0 693,017 0
Actual Revenues (Over)/Under Expenditures  -207,697 0 0
TOTAL OPERATING BUDGET  49,717,429 54,045,338 51,929,280
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 37,309 0 0
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 388,009 70,000 117,363
Early Childhood Program Aid 20-3211 3,319,524 1,743,911 0
Demonstrably Effective Program Aid 20-3212 718,939 718,939 0
Preschool Education Aid 20-3218 0 0 4,635,859
Preschool Expansion Aid 20-3215 0 1,916,221 0
Other Restricted Entitlements 20-32XX 679,476 595,129 595,129
TOTAL REVENUES FROM STATE SOURCES  5,105,948 5,044,200 5,348,351
Revenues from Federal Sources:
Title I 20-4411-4416 1,220,759 940,063 940,063
I.D.E.A. Part B (Handicapped) 20-4420-4429 779,016 760,036 760,036
Vocational Education 20-4430 40,010 50,358 50,358
Private Industry Council (JTPA) 20-4700 51,165 90,000 90,000
Other 20-4XXX 659,271 266,113 266,113
TOTAL REVENUES FROM FEDERAL SOURCES  2,750,221 2,106,570 2,106,570
Transfers from Operating Budget-PreK/K 20-5200 0 765,034 0
TOTAL GRANTS AND ENTITLEMENTS  7,893,478 7,915,804 7,454,921
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 11,690 0
Revenues from Local Sources:
Local Tax Levy 40-1210 91,488 102,007 114,863
Miscellaneous 40-1XXX 5,130 0 0
TOTAL REVENUES FROM LOCAL SOURCES  96,618 102,007 114,863
Revenues from State Sources:
Debt Service Aid Type II 40-3160 126,575 148,428 149,950
TOTAL LOCAL REPAYMENT OF DEBT  223,193 262,125 264,813
Actual Revenues (Over)/Under Expenditures  35,834 0 0
TOTAL REPAYMENT OF DEBT  259,027 262,125 264,813
TOTAL REVENUES/SOURCES  57,869,934 62,223,267 59,649,014
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Operating Budget-PreK/K 20-5200 0 765,034 0
TOTAL REVENUES/SOURCES NET OF TRANSFERS  57,869,934 61,458,233 59,649,014

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,966,7152,681,464675,982
Special Education 11-2XX-100-XXX462,749462,645321,737
Bilingual Education 11-240-100-XXX99,230110,1984,460
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX1,4661,5001,544
School Sponsored Athletics 11-402-100-XXX382,368458,715447,691
Community Services Programs/Operations 11-800-330-XXX7,6027,8000
Support Services:
Tuition 11-000-100-XXX1,794,8602,119,6402,162,725
Attendance and Social Work Services 11-000-211-XXX52,04439,5166,822
Health Services 11-000-213-XXX148,159127,25257,134
Students - Related & Extraordinary 11-000-216,217463,013490,507535,678
Guidance 11-000-218-XXX66,36587,69385,459
Child Study Teams 11-000-219-XXX901,347904,308947,731
Improvement of Instructional Services 11-000-221-XXX1,321,4291,408,6421,458,219
Educational Media Services - School Library 11-000-222-XXX208,965192,939124,521
Instructional Staff Training Services 11-000-223-XXX4,49714,3009,440
General Administration 11-000-230-XXX1,369,3161,662,5411,381,220
School Administration 11-000-240-XXX152,819138,70223,032
Central Svcs & Admin Info Technology 11-000-25X-XXX757,502840,622901,597
Operation and Maintenance of Plant Services 11-000-26X-XXX4,975,3124,947,5995,234,690
Student Transportation Services 11-000-270-XXX1,498,8521,427,4601,393,187
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,028,0582,809,2043,538,513
Total Support Services Expenditures 15,742,53817,210,92517,859,968
TOTAL GENERAL CURRENT EXPENSE 18,662,66820,933,24719,311,382
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X59,53666,88984,900
Facilities Acquisition and Construction Services 12-000-4XX-XXX92,259229,262220,000
TOTAL CAPITAL EXPENDITURES 151,795296,151304,900
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X15,85217,13730,005
General Fund Contribution to SBB 10-000-520-93030,887,11432,798,80332,282,993
OPERATING BUDGET GRAND TOTAL 49,717,42954,045,33851,929,280
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX37,30900
Early Childhood Program Aid:
Instruction 20-211-100-XXX1,428,0171,622,7211,596,403
Support Services 20-211-200-XXX2,279,5162,872,4453,156,819
TOTAL EARLY CHILDHOOD PROGRAM AID 3,707,5334,495,1664,753,222
Demonstrably Effective Program Aid:
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 000
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX15,62712,68712,687
Nonpublic Auxiliary Services 20-XXX-XXX-XXX036,55536,555
Nonpublic Handicapped Services 20-XXX-XXX-XXX9,19613,05613,056
Nonpublic Nursing Services 20-XXX-XXX-XXX20,79017,52417,524
Nonpublic Technology Initiative 20-XXX-XXX-XXX11,2009,0809,080
Other Special Projects 20-XXX-XXX-XXX622,663506,227506,227
Total State Projects 4,387,0095,090,2955,348,351
Federal Projects:
Title I 20-XXX-XXX-XXX1,220,759296,977340,139
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX779,016760,036760,036
Vocational Education 20-XXX-XXX-XXX40,01050,35850,358
Private Industry Council (JTPA) 20-XXX-XXX-XXX51,16590,00090,000
Other Special Projects 20-XXX-XXX-XXX659,271266,113266,113
Total Federal Projects 2,750,2211,463,4841,506,646
Grant & Entitlements Cont to SBB 20-XXX-XXX-930718,9391,362,025599,924
TOTAL GRANTS AND ENTITLEMENTS 7,893,4787,915,8047,454,921
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX259,027262,125264,813
TOTAL REPAYMENT OF DEBT 259,027262,125264,813
Total Expenditures 57,869,93462,223,26759,649,014
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Local Cont - Transfer to Grants and Entitlements 11-1XX-100-9300765,0340
TOTAL EXPENDITURES NET OF TRANSFERS 57,869,93461,458,23359,649,014

 

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 Budget2,682,4292,390,372290,372290,372
  Repayment of Debt45,4389,60400
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 Cost13,85614,04513,61114,40013,585
Total Classroom Instruction8,0088,2288,2818,7028,034
Classroom-Salaries and Benefits7,6677,9477,9528,3607,761
Classroom-General Supplies and Textbooks259199236240186
Classroom-Purchased Services and Other83839410388
Total Support Services2,6702,4972,1482,2462,141
Support Services-Salaries and Benefits2,1651,9901,9692,0471,951
Total Administrative Costs1,3121,3521,3181,4841,364
Administration-Salaries and Benefits9461,0191,0001,1151,054
Total Operations and Maintenance of Plant1,5441,6381,5131,6121,725
Operations & Maintenance of Plant-Salary & Ben.9439988859431,000
Total Food Services Costs00000
Total Extracurricular Costs302300324344309
Total Equipment Costs6116152322
Employee Benefits as a % of Salaries23.524.625.426.532

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.

 

Advertised Blended Resource SBB Statement
Budget CategoryAccount2006-072007-082008-09
Resources:
General Fund Contribution 15-520030,887,11432,798,80332,282,993
Restricted State Entitlements 15-32XX718,939718,9390
Restricted Federal Entitlements 15-44XX0643,086599,924
Total SBB Resources 31,606,05334,160,82832,882,917
Appropriations:
Instruction 15-XXX-100-XXX20,902,61622,340,66021,277,004
Support Services 15-XXX-2XX-XXX11,328,72411,802,69711,605,913
Equipment 15-XXX-XXX-73X017,4710
Total SBB Appropriations 32,231,34034,160,82832,882,917

 

Shared Services
  • The district shares many services with the Town of Phillipsburg, as well
  • as with the local non-public school, Sts. Philip and James, and with our
  • cluster school districts. The shared services with the Town of Phillips-
  • burg include the following:
  • Maintaining the town's municipal building's exterior doors; the district
  • has done numerous carpentry jobs; we have installed energy efficient
  • lights in the town's buildings; we make electrical repairs whe needed;
  • we installed a new electric service in the town garage; the school
  • district salts the town's small alleys in the winter and sometimes
  • plows them when we are asked for help; we provide paint for the exterior
  • buildings at the town's Walters Park; the district changes light bulbs at
  • the town's Senior Center; the district repairs doors, heating units, and
  • electrical repairs at the town's youth center. The town picks up garbage
  • at all of our schools daily when school is in session; the town
  • provides the school district with salt in the winter for our parking
  • lots; the town helps us when needed to clear snow from our school lots;
  • the town picks up and chips tree branches from our school sites when we
  • have storm damage; the town provides heavy equipment and an operator when
  • needed for school projects such as replacing broken water pipes on
  • school property and digging trenches for new projects. We have had an
  • inter-local agreement to purchase gasoline and motor oil for the past
  • 13 years with the town. By combining our purchases we are able to obtain
  • a bulk discount for the purchase of gasoline and motor oil.
  • We provide the town with internet access; we host the town's e-mail and
  • website; we assist the town and provide a technician for the town's
  • "Movies in the Park", a summer activity fo Phillipsburg area residents.
  • The district has cut the grass and lined two athletic fields at the Sts.
  • Philip and James site. In return, Sts. Philip and James allows the
  • district use of two soccer fields.
  • We also assist Sts. Philip and James School in the area of technology.
  • The district has used athletic fields in Alpha, Lopatcong Township, and
  • Pohatcong Township for several years.
  • In return, the district has provided infield mix and helped maintain the
  • fields in these municipalities.
  • Our maintenance staff has also installed fences at various fields in the
  • Borough of Alpha.
  • The district has also loaned grounds equipment, including a slit seeder
  • for athletic fields to the Township of Lopatcong.
  • The district has also purchased copy paper in bulk with our five cluster
  • districts & Hackettstown School District to take advantage of discounts.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy7,008,722 (A)
Estimated Net Taxable Valuation (as of 03/01/2008)557,308,293 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.2576 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy7,123,585 (D)
Estimated Net Taxable Valuation (as of 03/01/2008)557,308,293 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.2782 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy7,008,722 (G)
Estimated Equalized Valuation (as of 10/01/2007)1,039,925,069 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.6740 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy7,123,585 (J)
Estimated Equalized Valuation (as of 10/01/2007)1,039,925,069 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.6850 (L)