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User Friendly Budgets
2009

SOMERSET - WARREN TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time1,8861,8931,974
spacing
Pupils on Roll - Special Full-Time303312312
Private School Placements161515
spacing
Pupils Sent to Other Dists-Spec Ed Prog777

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 309,952 338,118
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 0 425,000 387,000
Revenues from Local Sources:
Local Tax Levy 10-1210 32,524,788 33,825,780 35,534,274
Tuition 10-1300 63,060 78,000 80,000
Transportation Fees from Individuals 10-1410 32,279 30,000 25,000
Interest Earned on Capital Reserve Funds 10-1XXX 4,615 2,000 2,000
Other Restricted Miscellaneous Revenues 10-1XXX 215,113 0 50,000
Unrestricted Miscellaneous Revenues 10-1XXX 0 100,000 32,000
SUBTOTAL  32,839,855 34,035,780 35,723,274
Revenues from State Sources:
Transportation Aid 10-3120 540,712 0 0
Special Education Aid 10-3130 1,302,949 0 0
Bilingual Education 10-3140 2,444 0 0
Extraordinary Aid 10-3131 118,240 208,050 210,000
Consolidated Aid 10-3195 122,396 0 0
Additional Formula Aid 10-3196 123,163 0 0
Other State Aids 10-3XXX 126,626 0 0
Categorical Special Education Aid 10-3132 0 1,257,243 1,274,026
Categorical Security Aid 10-3177 0 165,080 169,183
Adjustment Aid 10-3178 0 61,510 0
Categorical Transportation Aid 10-3121 0 589,845 630,469
SUBTOTAL  2,336,530 2,281,728 2,283,678
Adjustment for Prior Year Encumbrances  0 592,990 0
Actual Revenues (Over)/Under Expenditures  -27,485 0 0
TOTAL OPERATING BUDGET  35,148,900 37,645,450 38,732,070
GRANTS AND ENTITLEMENTS
Tuition - Preschool 20-1310 0 0 20,000
Revenues from Local Sources 20-1XXX 96,506 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 14,846 0 0
TOTAL REVENUES FROM STATE SOURCES  14,846 0 0
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 478,537 500,000 500,000
Other 20-4XXX 32,613 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  511,150 500,000 500,000
TOTAL GRANTS AND ENTITLEMENTS  622,502 500,000 520,000
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 2 2
Revenues from Local Sources:
Local Tax Levy 40-1210 1,333,237 1,229,123 656,558
TOTAL REVENUES FROM LOCAL SOURCES  1,333,237 1,229,123 656,558
Revenues from State Sources:
Debt Service Aid Type II 40-3160 0 372,295 357,545
TOTAL LOCAL REPAYMENT OF DEBT  1,333,237 1,601,420 1,014,105
Additional State School Building Aid-CH.10 40-3252 351,016 0 0
TOTAL ADDITIONAL STATE SCHOOL BUILDING AID  351,016 0 0
Actual Revenues (Over)/Under Expenditures  2 0 0
TOTAL REPAYMENT OF DEBT  1,684,255 1,601,420 1,014,105
TOTAL REVENUES/SOURCES  37,455,657 39,746,870 40,266,175

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX11,566,69012,216,60512,459,597
Special Education 11-2XX-100-XXX3,403,3113,507,4283,605,300
Basic Skills/Remedial 11-230-100-XXX942,2791,002,847965,340
Bilingual Education 11-240-100-XXX146,821181,659183,181
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX71,19088,80088,800
School Sponsored Athletics 11-402-100-XXX27,69930,48640,800
Support Services:
Tuition 11-000-100-XXX853,723902,166960,253
Attendance and Social Work Services 11-000-211-XXX1,5051,0001,000
Health Services 11-000-213-XXX406,758376,512385,592
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217748,418775,127934,910
Guidance 11-000-218-XXX612,179637,721665,328
Child Study Teams 11-000-219-XXX879,807912,552953,210
Improvement of Instructional Services 11-000-221-XXX223,528240,561318,387
Educational Media Services - School Library 11-000-222-XXX951,0191,001,1161,079,219
Instructional Staff Training Services 11-000-223-XXX91,131122,558102,614
General Administration 11-000-230-XXX559,310635,512593,192
School Administration 11-000-240-XXX1,156,7491,232,7461,275,475
Central Svcs & Admin Info Technology 11-000-25X-XXX391,148410,464426,642
Operation and Maintenance of Plant Services 11-000-26X-XXX2,934,3993,300,0023,440,708
Student Transportation Services 11-000-270-XXX1,742,6911,813,5081,908,587
Personal Services - Employee Benefits 11-XXX-XXX-2XX5,501,0796,429,9077,537,024
Total Support Services Expenditures 17,053,44418,791,45220,582,141
TOTAL GENERAL CURRENT EXPENSE 33,211,43435,819,27737,925,159
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60402,0002,000
Equipment 12-XXX-XXX-73X576,188581,52488,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX1,225,382699,147195,000
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-9310425,000387,000
TOTAL CAPITAL EXPENDITURES 1,801,5701,707,671672,000
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX126,296107,574122,692
Support Services 13-422-200-XXX9,60010,92812,219
Total Summer School 135,896118,502134,911
TOTAL SPECIAL SCHOOLS 135,896118,502134,911
OPERATING BUDGET GRAND TOTAL 35,148,90037,645,45038,732,070
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX96,50600
Early Childhood Program Aid:
Instruction 20-218-100-XXX0020,000
TOTAL PRESCHOOL EDUCATION AID 0020,000
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX4,77900
Nonpublic Nursing Services 20-XXX-XXX-XXX6,63900
Nonpublic Technology Initiative 20-XXX-XXX-XXX3,42800
Total State Projects 14,846020,000
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX478,537500,000500,000
Other Special Projects 20-XXX-XXX-XXX32,61300
Total Federal Projects 511,150500,000500,000
TOTAL GRANTS AND ENTITLEMENTS 622,502500,000520,000
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,684,2551,601,4201,014,105
TOTAL REPAYMENT OF DEBT 1,684,2551,601,4201,014,105
Total Expenditures 37,455,65739,746,87040,266,175

 

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 Budget740,929835,130835,130497,012
  Repayment of Debt14,21014,20820
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve345,143987,292564,292179,292
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve686,761648,070338,118338,118
      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 Cost12,90813,89315,04114,95415,278
Total Classroom Instruction8,3588,9759,6739,6139,711
Classroom-Salaries and Benefits7,9308,5669,2599,2009,340
Classroom-General Supplies and Textbooks398394385384343
Classroom-Purchased Services and Other3016302929
Total Support Services1,9542,1562,2832,2682,443
Support Services-Salaries and Benefits1,7441,9272,0182,0052,150
Total Administrative Costs1,1481,1521,2631,2551,255
Administration-Salaries and Benefits9379901,0541,0481,083
Total Operations and Maintenance of Plant1,3641,5011,7001,6961,729
Operations & Maintenance of Plant-Salary & Ben.808846949943962
Total Food Services Costs00000
Total Extracurricular Costs3955686772
Total Equipment Costs22426313126438
Employee Benefits as a % of Salaries24.324.627.427.430.9

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
  • The district has an agreement with the Township of Warren for shared
  • services. The district provides technology services to the township in
  • exchange for landscaping service. The district also purchases
  • gasoline and diesel fuel from town through an interlocal agreement.
  • The dsitrict belonds to ACES for energy purchasing.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy35,534,274 (A)
Estimated Net Taxable Valuation (as of 01/20/2009)4,308,808,548 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.8247 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy36,190,832 (D)
Estimated Net Taxable Valuation (as of 01/20/2009)4,308,808,548 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.8399 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy35,534,274 (G)
Estimated Equalized Valuation (as of 01/20/2009)4,308,808,548 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.8247 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy36,190,832 (J)
Estimated Equalized Valuation (as of 01/20/2009)4,308,808,548 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.8399 (L)