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User Friendly Budgets
2009

WARREN - FRELINGHUYSEN TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time183173180
spacing
Pupils on Roll - Special Full-Time252421
spacing
Pupils Sent to Other Districts-Reg Prog010
Pupils Sent to Other Dists-Spec Ed Prog101
Pupils Received003

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 0 38,318
Budgeted Fund Bal - Deposit to Capital Reserve 10-303 0 90,000 0
Withdrawal from Cap Res-for Local Share 10-307 0 30,000 40,000
Revenues from Local Sources:
Local Tax Levy 10-1210 1,788,289 1,788,289 1,788,289
Tuition 10-1300 10,015 9,200 6,900
Interest Earned on Capital Reserve Funds 10-1XXX 1,497 600 500
Other Restricted Miscellaneous Revenues 10-1XXX 20,011 4,200 0
Unrestricted Miscellaneous Revenues 10-1XXX 0 12,144 19,051
SUBTOTAL  1,819,812 1,814,433 1,814,740
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 337,342 0 0
Transportation Aid 10-3120 90,950 0 0
Special Education Aid 10-3130 125,072 0 0
Consolidated Aid 10-3195 23,370 0 0
Additional Formula Aid 10-3196 35,123 0 0
Other State Aids 10-3XXX 25,384 0 0
Categorical Special Education Aid 10-3132 0 103,563 99,510
Equalization Aid 10-3176 0 471,208 429,823
Categorical Security Aid 10-3177 0 13,702 12,996
Adjustment Aid 10-3178 0 0 64,037
Categorical Transportation Aid 10-3121 0 63,940 82,623
SUBTOTAL  637,241 652,413 688,989
Actual Revenues (Over)/Under Expenditures  -49,266 0 0
TOTAL OPERATING BUDGET  2,407,787 2,586,846 2,582,047
GRANTS AND ENTITLEMENTS
Revenues from Federal Sources:
Title I 20-4411-4416 0 0 8,218
I.D.E.A. Part B (Handicapped) 20-4420-4429 38,242 41,532 41,532
Other 20-4XXX 34,893 42,078 33,860
TOTAL REVENUES FROM FEDERAL SOURCES  73,135 83,610 83,610
TOTAL GRANTS AND ENTITLEMENTS  73,135 83,610 83,610
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 161,133 154,300 164,155
TOTAL REVENUES FROM LOCAL SOURCES  161,133 154,300 164,155
Revenues from State Sources:
Debt Service Aid Type II 40-3160 80,264 76,860 81,768
TOTAL LOCAL REPAYMENT OF DEBT  241,397 231,160 245,923
TOTAL REPAYMENT OF DEBT  241,397 231,160 245,923
TOTAL REVENUES/SOURCES  2,722,319 2,901,616 2,911,580

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX876,917829,445777,362
Special Education 11-2XX-100-XXX156,860198,855214,190
Basic Skills/Remedial 11-230-100-XXX49,21550,30555,135
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX5,9795,8006,300
Other Instructional Programs 11-4XX-100-XXX500600800
Support Services:
Tuition 11-000-100-XXX112,87627,00130,000
Health Services 11-000-213-XXX58,44562,25066,285
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21742,94145,19044,030
Guidance 11-000-218-XXX7,9238,2808,647
Child Study Teams 11-000-219-XXX70,30370,56075,560
Improvement of Instructional Services 11-000-221-XXX3,5073,8814,036
Educational Media Services - School Library 11-000-222-XXX5,3005,3005,300
Instructional Staff Training Services 11-000-223-XXX3,0404,0002,000
General Administration 11-000-230-XXX123,401129,513112,045
School Administration 11-000-240-XXX82,34672,31874,572
Central Svcs & Admin Info Technology 11-000-25X-XXX83,54780,62083,393
Operation and Maintenance of Plant Services 11-000-26X-XXX272,358244,337238,596
Student Transportation Services 11-000-270-XXX132,049137,244139,349
Personal Services - Employee Benefits 11-XXX-XXX-2XX319,280342,142421,530
Food Services 11-000-310-XXX1,0008,0004,000
Total Support Services Expenditures 1,318,3161,240,6361,309,343
TOTAL GENERAL CURRENT EXPENSE 2,407,7872,325,6412,363,130
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604090,0000
Interest Earned on Capital Reserve 10-6040600500
Facilities Acquisition and Construction Services 12-000-4XX-XXX030,00040,000
TOTAL CAPITAL EXPENDITURES 0120,60040,500
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X0140,605178,417
OPERATING BUDGET GRAND TOTAL 2,407,7872,586,8462,582,047
GRANTS AND ENTITLEMENTS
Federal Projects:
Title I 20-XXX-XXX-XXX008,218
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX38,24241,53241,532
Other Special Projects 20-XXX-XXX-XXX34,89342,07833,860
Total Federal Projects 73,13583,61083,610
TOTAL GRANTS AND ENTITLEMENTS 73,13583,61083,610
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX241,397231,160245,923
TOTAL REPAYMENT OF DEBT 241,397231,160245,923
Total Expenditures 2,722,3192,901,6162,911,580

 

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 Budget249,599340,389250,389216,461
  Repayment of Debt1100
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve45,16446,66177,26137,761
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve9,0524,3904,3900
      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 Cost10,39011,00611,47811,55811,546
Total Classroom Instruction5,8366,5757,1337,1447,133
Classroom-Salaries and Benefits5,5356,0466,7556,7866,753
Classroom-General Supplies and Textbooks220425261239236
Classroom-Purchased Services and Other81104117118145
Total Support Services1,1311,2311,1631,1641,246
Support Services-Salaries and Benefits706759636623733
Total Administrative Costs1,4781,5851,5951,6291,629
Administration-Salaries and Benefits1,2201,3201,3151,3431,390
Total Operations and Maintenance of Plant1,8771,5791,5151,5471,484
Operations & Maintenance of Plant-Salary & Ben.535593659673675
Total Food Services Costs405424321
Total Extracurricular Costs2930303133
Total Equipment Costs00000
Employee Benefits as a % of Salaries21.722.723.62430.1

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.

 

Unusual Revenues and Appropriations
SourceAmountDescription
Rental Income-Blg. Hub6,900 Service Electric Cable TV of N J, Inc.
Total Unusual Revenues6,900 

 

Shared Services
  • Ridge & Valley Charter School transportation to and from provided by
  • Allamuchy School District.
  • AIL & Nonpublic transportation provided by North Warren Regional School
  • District.
  • Child Study Team services provided by Blairstown School District.
  • North Warren cluster curriculum coordinator shared service with
  • Blairstown, Knowlton & North Warren Regional School Districts.
  • Field trip transportation and one bus route to & from school provided by
  • Allamuchy School District.
  • No Child Left Behind grant consortium-Blairstown School District is the
  • LEA.
  • Joint transportation contract with North Warren Regional School District
  • for Ridge & Valley Charter School (North Warren students).
  • Share part time art and music teachers with White Township School.
  • Share nurse substitute with Allamuchy School District.
  • Share part time speech teacher with Pohatcong School District.
  • Frelinghuysen Township provides snowplowing service to the district.
  • FTS provides facility and grounds use to the Frelinghuysen Township
  • Recreation Committee.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,788,289 (A)
Estimated Net Taxable Valuation (as of 02/12/2009)287,206,978 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.6226 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,952,444 (D)
Estimated Net Taxable Valuation (as of 02/12/2009)287,206,978 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.6798 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,788,289 (G)
Estimated Equalized Valuation (as of 02/12/2009)287,832,478 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.6213 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,952,444 (J)
Estimated Equalized Valuation (as of 02/12/2009)287,832,478 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.6783 (L)