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User Friendly Budgets
2009

WARREN - FRANKLIN TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time310309281
spacing
Pupils on Roll - Special Full-Time382833
Private School Placements211
spacing
Pupils Sent to Other Dists-Spec Ed Prog101
Pupils Received5436

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 61,229 31,374 0
Revenues from Local Sources:
Local Tax Levy 10-1210 3,481,557 3,705,084 3,721,912
Tuition 10-1300 95,403 105,893 93,000
Interest Earned on Capital Reserve Funds 10-1XXX 20 25 6
Unrestricted Miscellaneous Revenues 10-1XXX 34,492 40,000 29,000
SUBTOTAL  3,611,472 3,851,002 3,843,918
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 410,875 0 0
Transportation Aid 10-3120 91,624 0 0
Special Education Aid 10-3130 224,770 0 0
Bilingual Education 10-3140 4,636 0 0
Extraordinary Aid 10-3131 28,990 70,871 70,871
Consolidated Aid 10-3195 40,377 0 0
Additional Formula Aid 10-3196 47,032 0 0
Other State Aids 10-3XXX 2,384 0 0
Categorical Special Education Aid 10-3132 0 142,462 149,264
Equalization Aid 10-3176 0 557,448 557,166
Categorical Security Aid 10-3177 0 19,455 20,685
Categorical Transportation Aid 10-3121 0 121,637 113,887
SUBTOTAL  850,688 911,873 911,873
Adjustment for Prior Year Encumbrances  0 29,610 0
Actual Revenues (Over)/Under Expenditures  21,109 0 0
TOTAL OPERATING BUDGET  4,483,269 4,823,859 4,755,791
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 1,000 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 55 0 0
TOTAL REVENUES FROM STATE SOURCES  55 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 30,998 21,043 16,835
I.D.E.A. Part B (Handicapped) 20-4420-4429 69,707 61,667 49,334
Other 20-4XXX 47,696 14,656 0
TOTAL REVENUES FROM FEDERAL SOURCES  148,401 97,366 66,169
TOTAL GRANTS AND ENTITLEMENTS  149,456 97,366 66,169
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 246,092 250,504 254,204
TOTAL REVENUES FROM LOCAL SOURCES  246,092 250,504 254,204
TOTAL LOCAL REPAYMENT OF DEBT  246,092 250,504 254,204
Actual Revenues (Over)/Under Expenditures  262 0 0
TOTAL REPAYMENT OF DEBT  246,354 250,504 254,204
TOTAL REVENUES/SOURCES  4,879,079 5,171,729 5,076,164

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,627,1351,684,7481,683,213
Special Education 11-2XX-100-XXX264,553199,896182,890
Basic Skills/Remedial 11-230-100-XXX169,495184,723190,574
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX8,26611,20010,710
Summer School 11-422-XXX-XXX022,65621,161
Support Services:
Tuition 11-000-100-XXX118,303184,037130,500
Health Services 11-000-213-XXX53,63456,33958,315
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21751,76776,63577,388
Guidance 11-000-218-XXX1,2562,0002,000
Child Study Teams 11-000-219-XXX277,051299,725294,613
Improvement of Instructional Services 11-000-221-XXX5,3135,5965,338
Educational Media Services - School Library 11-000-222-XXX2,0895,3966,413
Instructional Staff Training Services 11-000-223-XXX5,40910,8609,000
General Administration 11-000-230-XXX171,078234,694201,193
School Administration 11-000-240-XXX43,75951,60746,248
Central Svcs & Admin Info Technology 11-000-25X-XXX109,611116,671108,614
Operation and Maintenance of Plant Services 11-000-26X-XXX427,941372,588396,275
Student Transportation Services 11-000-270-XXX255,096300,246276,371
Personal Services - Employee Benefits 11-XXX-XXX-2XX870,2871,004,2171,054,969
Total Support Services Expenditures 2,392,5942,720,6112,667,237
TOTAL GENERAL CURRENT EXPENSE 4,462,0434,823,8344,755,785
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-6042000
Interest Earned on Capital Reserve 10-6040256
TOTAL CAPITAL EXPENDITURES 20256
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX21,20600
Total Summer School 21,20600
TOTAL SPECIAL SCHOOLS 21,20600
OPERATING BUDGET GRAND TOTAL 4,483,2694,823,8594,755,791
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX1,00000
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX5500
Total State Projects 5500
Federal Projects:
Title I 20-XXX-XXX-XXX30,99821,04316,835
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX69,70761,66749,334
Other Special Projects 20-XXX-XXX-XXX47,69614,6560
Total Federal Projects 148,40197,36666,169
TOTAL GRANTS AND ENTITLEMENTS 149,45697,36666,169
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX246,354250,504254,204
TOTAL REPAYMENT OF DEBT 246,354250,504254,204
Total Expenditures 4,879,0795,171,7295,076,164

 

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 Budget161,901262,949241,575241,575
  Repayment of Debt262000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1,4121,4321,4571,463
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve61,229000
      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 Cost9,92711,75712,49913,29214,328
Total Classroom Instruction6,5307,6948,0048,3188,978
Classroom-Salaries and Benefits6,0907,2747,6777,9148,549
Classroom-General Supplies and Textbooks350321262294295
Classroom-Purchased Services and Other909866110134
Total Support Services1,2631,4341,4781,7361,888
Support Services-Salaries and Benefits1,0691,2101,2961,4281,610
Total Administrative Costs1,0451,1821,3671,5031,485
Administration-Salaries and Benefits8751,0271,1201,1541,272
Total Operations and Maintenance of Plant9491,3641,1841,2621,437
Operations & Maintenance of Plant-Salary & Ben.433551554586635
Total Food Services Costs550000
Total Extracurricular Costs2930424446
Total Equipment Costs120000
Employee Benefits as a % of Salaries29.832.135.636.438.1

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.

 

Shared Services
  • Shared SBA with WCSSSD
  • Joint Transportation agreement with Warren Hills Regional
  • Joint Transportation agreement with WCSSSD
  • Purchasing using Hunterdon County ESC
  • Participate in ACES
  • Lawn maintanence and snow removal contracted with Township

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,721,912 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)420,174,287 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.8858 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,976,116 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)420,174,287 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.9463 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,721,912 (G)
Estimated Equalized Valuation (as of 10/01/2008)468,238,850 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.7949 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,976,116 (J)
Estimated Equalized Valuation (as of 10/01/2008)468,238,850 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.8492 (L)