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User Friendly Budgets
2008

WARREN - POHATCONG TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time346336334
spacing
Pupils on Roll - Special Full-Time342932
Private School Placements455
spacing
Pupils Sent to Contracted Preschool Prog020
Pupils Sent to Other Districts-Reg Prog124117150
Pupils Sent to Other Dists-Spec Ed Prog223225

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 232,026 318,772
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 0 155,000 0
Revenues from Local Sources:
Local Tax Levy 10-1210 4,489,308 4,700,242 4,764,372
Transportation Fees from Other LEAs 10-1420-1440 30,867 31,000 31,000
Interest Earned on Capital Reserve Funds 10-1XXX 7,722 1,000 1,000
Unrestricted Miscellaneous Revenues 10-1XXX 67,054 42,000 45,500
SUBTOTAL  4,594,951 4,774,242 4,841,872
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 881,330 881,330 0
Transportation Aid 10-3120 195,239 195,239 0
Special Education Aid 10-3130 245,024 245,024 0
Stabilization Aid 10-3171 252,698 252,698 0
Extraordinary Aid 10-3131 0 0 10,859
Consolidated Aid 10-3195 59,907 59,907 0
Additional Formula Aid 10-3196 49,269 100,017 0
Other State Aids 10-3XXX 3,043 0 0
Categorical Special Education Aid 10-3132 0 0 252,845
Equalization Aid 10-3176 0 0 1,436,737
Categorical Security Aid 10-3177 0 0 38,359
Categorical Transportation Aid 10-3121 0 0 177,766
SUBTOTAL  1,686,510 1,734,215 1,916,566
Adjustment for Prior Year Encumbrances  0 56,158 0
Actual Revenues (Over)/Under Expenditures  -176,763 0 0
TOTAL OPERATING BUDGET  6,104,698 6,951,641 7,077,210
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Instructional Supplement Aid 20-3214 8,118 8,118 0
TOTAL REVENUES FROM STATE SOURCES  8,118 8,118 0
Revenues from Federal Sources:
Title I 20-4411-4416 23,767 35,598 28,428
I.D.E.A. Part B (Handicapped) 20-4420-4429 107,713 91,556 94,409
Other 20-4XXX 18,113 0 28,000
TOTAL REVENUES FROM FEDERAL SOURCES  149,593 127,154 150,837
TOTAL GRANTS AND ENTITLEMENTS  157,711 135,272 150,837
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 732,648 687,338 633,394
Miscellaneous 40-1XXX 55,000 125,000 200,000
TOTAL REVENUES FROM LOCAL SOURCES  787,648 812,338 833,394
Revenues from State Sources:
Debt Service Aid Type II 40-3160 190,100 195,757 200,831
TOTAL LOCAL REPAYMENT OF DEBT  977,748 1,008,095 1,034,225
Actual Revenues (Over)/Under Expenditures  1,216 0 0
TOTAL REPAYMENT OF DEBT  978,964 1,008,095 1,034,225
TOTAL REVENUES/SOURCES  7,241,373 8,095,008 8,262,272

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,432,8991,556,9041,620,032
Special Education 11-2XX-100-XXX321,620322,973336,524
Basic Skills/Remedial 11-230-100-XXX183,780205,804219,647
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX7,8389,95010,000
Support Services:
Tuition 11-000-100-XXX1,444,8151,690,5581,635,710
Health Services 11-000-213-XXX79,02779,99880,098
Students - Related & Extraordinary 11-000-216,21769,503100,484105,301
Child Study Teams 11-000-219-XXX134,844165,238162,607
Improvement of Instructional Services 11-000-221-XXX6,9017,0007,000
Educational Media Services - School Library 11-000-222-XXX55,78965,16566,456
Instructional Staff Training Services 11-000-223-XXX8,66916,85017,000
General Administration 11-000-230-XXX262,870259,572269,626
School Administration 11-000-240-XXX102,987115,625120,663
Central Svcs & Admin Info Technology 11-000-25X-XXX83,00088,31069,088
Operation and Maintenance of Plant Services 11-000-26X-XXX455,378464,313490,862
Student Transportation Services 11-000-270-XXX358,918427,806439,086
Personal Services - Employee Benefits 11-XXX-XXX-2XX921,2391,046,8831,101,864
Total Support Services Expenditures 3,983,9404,527,8024,565,361
TOTAL GENERAL CURRENT EXPENSE 5,930,0776,623,4336,751,564
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60401,0001,000
Equipment 12-XXX-XXX-73X161,98114,9950
Facilities Acquisition and Construction Services 12-000-4XX-XXX0300,000300,000
TOTAL CAPITAL EXPENDITURES 161,981315,995301,000
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X12,64012,21324,646
OPERATING BUDGET GRAND TOTAL 6,104,6986,951,6417,077,210
GRANTS AND ENTITLEMENTS
Instructional Supplement Aid:
Instruction 20-214-100-XXX08,1180
Support Services 20-214-200-XXX8,11800
TOTAL INSTRUCTIONAL SUPPLEMENT AID 8,1188,1180
Other State Projects:
Total State Projects 8,1188,1180
Federal Projects:
Title I 20-XXX-XXX-XXX23,76735,59828,428
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX107,71391,55694,409
Other Special Projects 20-XXX-XXX-XXX18,113028,000
Total Federal Projects 149,593127,154150,837
TOTAL GRANTS AND ENTITLEMENTS 157,711135,272150,837
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX978,9641,008,0951,034,225
TOTAL REPAYMENT OF DEBT 978,9641,008,0951,034,225
Total Expenditures 7,241,3738,095,0088,262,272

 

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 Budget121,013253,043250,000250,000
  Repayment of Debt1,216000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve154,398162,1208,1209,120
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve376,024547,755318,7720
      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 Cost10,48911,03811,95712,39912,813
Total Classroom Instruction6,5947,0107,5657,8448,211
Classroom-Salaries and Benefits6,1156,3427,0317,2257,629
Classroom-General Supplies and Textbooks325523337415377
Classroom-Purchased Services and Other155145197204205
Total Support Services1,1731,2211,4091,4651,482
Support Services-Salaries and Benefits1,0691,0601,1451,1771,192
Total Administrative Costs1,4781,4391,5541,5991,596
Administration-Salaries and Benefits1,2111,1511,2581,2931,278
Total Operations and Maintenance of Plant1,2251,3471,4021,4621,495
Operations & Maintenance of Plant-Salary & Ben.484494573588576
Total Food Services Costs00000
Total Extracurricular Costs1822282929
Total Equipment Costs1104330410
Employee Benefits as a % of Salaries35.537.338.738.739.3

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.

 

Unusual Revenues and Appropriations
SourceAmountDescription
Sale of Building200,000 Sale proceeds used to pay debt service
Total Unusual Revenues200,000 

 

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 also utilizes vendors that have been awarded NJ State
  • contracts in it purchasing.
  • Pohatcong Township participates in the ACES cooperative purchasing
  • program for utilities.
  • Pohatcong Township has a jointure agreement with the Alpha Borough School
  • for busing purposes.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,764,372 (A)
Estimated Net Taxable Valuation (as of 02/25/2008)338,321,100 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.4082 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy5,397,766 (D)
Estimated Net Taxable Valuation (as of 02/25/2008)338,321,100 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.5955 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,764,372 (G)
Estimated Equalized Valuation (as of 02/25/2008)491,317,310 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.9697 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy5,397,766 (J)
Estimated Equalized Valuation (as of 02/25/2008)491,317,310 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.0986 (L)