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User Friendly Budgets
2008

WARREN - WASHINGTON TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time597566567
spacing
Pupils on Roll - Special Full-Time778378
Private School Placements210
spacing
Pupils Sent to Other Dists-Spec Ed Prog312
Pupils Received010

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 120,000 80,000
Budgeted Fund Bal - Deposit to Capital Reserve 10-303 0 230,000 270,000
Revenues from Local Sources:
Local Tax Levy 10-1210 4,628,909 4,880,734 4,750,499
Other Local Governmental Units - Unrestricted 10-12XX 45,000 50,000 51,500
Interest Earned on Capital Reserve Funds 10-1XXX 11,484 22,000 26,880
Unrestricted Miscellaneous Revenues 10-1XXX 120,195 59,887 75,000
SUBTOTAL  4,805,588 5,012,621 4,903,879
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 1,470,772 1,470,772 0
Transportation Aid 10-3120 259,617 259,617 0
Special Education Aid 10-3130 617,865 617,865 0
Stabilization Aid 10-3171 303,063 303,063 0
Extraordinary Aid 10-3131 27,745 0 90,632
Consolidated Aid 10-3195 69,014 69,014 0
Additional Formula Aid 10-3196 81,610 165,668 0
Other State Aids 10-3XXX 3,334 0 0
Categorical Special Education Aid 10-3132 0 0 310,183
Equalization Aid 10-3176 0 0 1,744,981
Categorical Security Aid 10-3177 0 0 43,719
Adjustment Aid 10-3178 0 0 557,257
Categorical Transportation Aid 10-3121 0 0 205,055
SUBTOTAL  2,833,020 2,885,999 2,951,827
Adjustment for Prior Year Encumbrances  0 259,532 0
Actual Revenues (Over)/Under Expenditures  -206,685 0 0
TOTAL OPERATING BUDGET  7,431,923 8,508,152 8,205,706
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 107,693 116,338 98,887
TOTAL REVENUES FROM STATE SOURCES  107,693 116,338 98,887
Revenues from Federal Sources:
Title I 20-4411-4416 16,631 14,008 11,907
I.D.E.A. Part B (Handicapped) 20-4420-4429 182,208 190,628 162,034
Other 20-4XXX 16,961 21,432 18,217
TOTAL REVENUES FROM FEDERAL SOURCES  215,800 226,068 192,158
TOTAL GRANTS AND ENTITLEMENTS  323,493 342,406 291,045
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 0 162,534 151,224
TOTAL REVENUES FROM LOCAL SOURCES  0 162,534 151,224
Revenues from State Sources:
Debt Service Aid Type II 40-3160 0 67,391 62,701
TOTAL LOCAL REPAYMENT OF DEBT  0 229,925 213,925
TOTAL REPAYMENT OF DEBT  0 229,925 213,925
TOTAL REVENUES/SOURCES  7,755,416 9,080,483 8,710,676

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,370,7202,567,0042,569,110
Special Education 11-2XX-100-XXX504,329647,704637,309
Basic Skills/Remedial 11-230-100-XXX120,073176,600241,748
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX16,47521,75018,500
Support Services:
Tuition 11-000-100-XXX65,52582,04451,400
Health Services 11-000-213-XXX124,856129,015135,770
Students - Related & Extraordinary 11-000-216,217640,678697,050641,677
Guidance 11-000-218-XXX80,68182,19557,635
Child Study Teams 11-000-219-XXX193,751231,163244,196
Improvement of Instructional Services 11-000-221-XXX4,3338,5008,350
Educational Media Services - School Library 11-000-222-XXX133,925158,439146,101
Instructional Staff Training Services 11-000-223-XXX12,06819,00019,000
General Administration 11-000-230-XXX281,076315,638298,350
School Administration 11-000-240-XXX290,418317,113319,661
Central Svcs & Admin Info Technology 11-000-25X-XXX177,687218,796203,373
Operation and Maintenance of Plant Services 11-000-26X-XXX533,069568,769582,427
Student Transportation Services 11-000-270-XXX472,494559,915498,602
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,107,3161,220,4071,214,617
Food Services 11-000-310-XXX04,0003,000
Total Support Services Expenditures 4,117,8774,612,0444,424,159
TOTAL GENERAL CURRENT EXPENSE 7,129,4748,025,1027,890,826
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-6040230,000270,000
Interest Earned on Capital Reserve 10-604022,00026,880
Equipment 12-XXX-XXX-73X40,43425,8520
Facilities Acquisition and Construction Services 12-000-4XX-XXX262,015196,2420
TOTAL CAPITAL EXPENDITURES 302,449474,094296,880
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X08,95618,000
OPERATING BUDGET GRAND TOTAL 7,431,9238,508,1528,205,706
GRANTS AND ENTITLEMENTS
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX6,7026,7965,777
Nonpublic Auxiliary Services 20-XXX-XXX-XXX46,16760,81151,689
Nonpublic Handicapped Services 20-XXX-XXX-XXX39,47334,78529,567
Nonpublic Nursing Services 20-XXX-XXX-XXX10,2479,1867,808
Nonpublic Technology Initiative 20-XXX-XXX-XXX5,1044,7604,046
Total State Projects 107,693116,33898,887
Federal Projects:
Title I 20-XXX-XXX-XXX16,63114,00811,907
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX182,208190,628162,034
Other Special Projects 20-XXX-XXX-XXX16,96121,43218,217
Total Federal Projects 215,800226,068192,158
TOTAL GRANTS AND ENTITLEMENTS 323,493342,406291,045
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX0229,925213,925
TOTAL REPAYMENT OF DEBT 0229,925213,925
Total Expenditures 7,755,4169,080,4838,710,676

 

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 Budget485,000600,000600,000250,000
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve61,685241,169493,169790,049
      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 Cost9,8539,81410,77711,41111,417
Total Classroom Instruction5,4065,4775,9916,4106,539
Classroom-Salaries and Benefits5,0215,1905,6966,0716,250
Classroom-General Supplies and Textbooks321251234275234
Classroom-Purchased Services and Other6535616455
Total Support Services2,0542,0852,3262,4052,302
Support Services-Salaries and Benefits1,5921,5951,7241,8531,877
Total Administrative Costs1,3091,3231,4621,5561,515
Administration-Salaries and Benefits1,0601,0581,1791,2461,261
Total Operations and Maintenance of Plant1,036877927970997
Operations & Maintenance of Plant-Salary & Ben.419426458470485
Total Food Services Costs00665
Total Extracurricular Costs2930404135
Total Equipment Costs33600400
Employee Benefits as a % of Salaries22.624.426.323.823.2

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.

 

Shared Services
  • COORDINATION OF TRANSPORTATION OF ALL STUDENTS WITH WARREN HILLS REGIONAL
  • SCHOOL DISTRICT
  • LAWN MOWING AND SNOW PLOWING PROVIDED BY WASHINGTON TWP. MUNICIPALITY
  • PAVING AND DRIVEWAY MAINTENANCE PROVIDED BY WASHINGTON TWP. MUNICIPALITY
  • PROPERTY, LIABILITY AND WORKERS COMP. INSURANCE PROVIDED BY SCHOOL ALLIAN
  • CE INSURANCE FUND
  • ACES - NATURAL GAS
  • SUSSEX CO. REGIONAL CO-OP - SPECIAL EDUCATION TRANSPORTATION
  • HUNTERDON CO. SPEC. SERVICES - SPECIAL EDUCATION TRANSPORTATION
  • WARREN CO. SPEC. SERVICES SCHOOL DIST. - SPEC. ED. TRANSPORTATION
  • CURRICULUM COORDINATOR - SHARED WITH WARREN HILLS REGIONAL AND ALL SENDIN
  • G DISTRICTS
  • E-RATE COMMUNICATION REBATES

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,750,499 (A)
Estimated Net Taxable Valuation (as of 02/06/2008)666,493,824 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.7128 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,901,723 (D)
Estimated Net Taxable Valuation (as of 02/06/2008)666,493,824 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.7354 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,750,499 (G)
Estimated Equalized Valuation (as of 02/06/2008)912,380,320 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.5207 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,901,723 (J)
Estimated Equalized Valuation (as of 02/06/2008)912,380,320 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.5372 (L)