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User Friendly Budgets
2009

WARREN - HACKETTSTOWN

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time1,5831,5511,581
spacing
Pupils on Roll - Special Full-Time305306328
Private School Placements121317
spacing
Pupils Sent to Other Districts-Reg Prog010
Pupils Sent to Other Dists-Spec Ed Prog645
Pupils Received571540558
Pupils in State Facilities010

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,675,000 1,947,602
Revenues from Local Sources:
Local Tax Levy 10-1210 13,524,545 13,705,866 14,162,187
Tuition 10-1300 6,517,044 7,060,000 7,047,470
Interest Earned on Capital Reserve Funds 10-1XXX 5 0 0
Other Restricted Miscellaneous Revenues 10-1XXX 124,327 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 0 125,000 225,000
SUBTOTAL  20,165,921 20,890,866 21,434,657
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 3,591,875 0 0
Transportation Aid 10-3120 54,508 0 0
Special Education Aid 10-3130 565,100 0 0
Bilingual Education 10-3140 200,966 0 0
Extraordinary Aid 10-3131 46,348 56,639 56,639
Consolidated Aid 10-3195 155,802 0 0
Additional Formula Aid 10-3196 281,752 0 0
Other State Aids 10-3XXX 121,940 0 0
Categorical Special Education Aid 10-3132 0 667,348 689,459
Equalization Aid 10-3176 0 4,659,955 4,594,212
Categorical Security Aid 10-3177 0 139,397 168,561
Categorical Transportation Aid 10-3121 0 41,036 55,504
SUBTOTAL  5,018,291 5,564,375 5,564,375
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 0 17,775
SUBTOTAL  0 0 17,775
Adjustment for Prior Year Encumbrances  0 489,172 0
Actual Revenues (Over)/Under Expenditures  -403,818 0 0
TOTAL OPERATING BUDGET  24,780,394 28,619,413 28,964,409
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 2,701 10,000 10,000
Revenues from State Sources:
Instructional Supplement Aid 20-3214 58,230 0 0
Other Restricted Entitlements 20-32XX 200,155 193,553 175,000
TOTAL REVENUES FROM STATE SOURCES  258,385 193,553 175,000
Revenues from Federal Sources:
Title I 20-4411-4416 118,909 153,992 150,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 404,867 352,177 350,000
Other 20-4XXX 140,069 71,906 65,000
TOTAL REVENUES FROM FEDERAL SOURCES  663,845 578,075 565,000
TOTAL GRANTS AND ENTITLEMENTS  924,931 781,628 750,000
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 299,535 302,405 314,675
Miscellaneous 40-1XXX 5,435 0 0
TOTAL REVENUES FROM LOCAL SOURCES  304,970 302,405 314,675
TOTAL LOCAL REPAYMENT OF DEBT  304,970 302,405 314,675
Actual Revenues (Over)/Under Expenditures  -5,435 0 0
TOTAL REPAYMENT OF DEBT  299,535 302,405 314,675
TOTAL REVENUES/SOURCES  26,004,860 29,703,446 30,029,084

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX8,392,5228,836,4279,128,509
Special Education 11-2XX-100-XXX1,883,2402,211,9972,232,676
Basic Skills/Remedial 11-230-100-XXX276,094446,814464,346
Bilingual Education 11-240-100-XXX213,751229,732233,235
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX87,668133,731140,048
School Sponsored Athletics 11-402-100-XXX693,267715,952773,075
Support Services:
Tuition 11-000-100-XXX953,1741,029,4741,025,008
Attendance and Social Work Services 11-000-211-XXX37,81144,50040,500
Health Services 11-000-213-XXX289,409313,062337,063
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217166,494196,002204,304
Guidance 11-000-218-XXX747,521798,640823,635
Child Study Teams 11-000-219-XXX750,686825,748846,355
Improvement of Instructional Services 11-000-221-XXX267,207263,750253,500
Educational Media Services - School Library 11-000-222-XXX491,432577,701602,857
Instructional Staff Training Services 11-000-223-XXX17,35934,20031,200
General Administration 11-000-230-XXX584,712624,600657,100
School Administration 11-000-240-XXX1,073,9921,136,9541,179,375
Central Svcs & Admin Info Technology 11-000-25X-XXX367,715396,000417,700
Operation and Maintenance of Plant Services 11-000-26X-XXX2,048,6972,116,9752,323,100
Student Transportation Services 11-000-270-XXX419,803492,400485,700
Personal Services - Employee Benefits 11-XXX-XXX-2XX4,185,0665,632,1725,415,000
Total Support Services Expenditures 12,401,07814,482,17814,642,397
TOTAL GENERAL CURRENT EXPENSE 23,947,62027,056,83127,614,286
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X315,081168,100270,660
Facilities Acquisition and Construction Services 12-000-4XX-XXX517,6931,375,5131,051,086
TOTAL CAPITAL EXPENDITURES 832,7741,543,6131,321,746
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X018,96928,377
OPERATING BUDGET GRAND TOTAL 24,780,39428,619,41328,964,409
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX2,70110,00010,000
Instructional Supplement Aid:
Instruction 20-214-100-XXX58,23000
TOTAL INSTRUCTIONAL SUPPLEMENT AID 58,23000
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX13,89911,83810,000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX0101,52480,000
Nonpublic Handicapped Services 20-XXX-XXX-XXX75,28455,93160,000
Nonpublic Nursing Services 20-XXX-XXX-XXX18,93615,98015,000
Nonpublic Technology Initiative 20-XXX-XXX-XXX9,9958,28010,000
Other Special Projects 20-XXX-XXX-XXX82,04100
Total State Projects 258,385193,553175,000
Federal Projects:
Title I 20-XXX-XXX-XXX118,909153,992150,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX404,867352,177350,000
Other Special Projects 20-XXX-XXX-XXX140,06971,90665,000
Total Federal Projects 663,845578,075565,000
TOTAL GRANTS AND ENTITLEMENTS 924,931781,628750,000
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX299,535302,405314,675
TOTAL REPAYMENT OF DEBT 299,535302,405314,675
Total Expenditures 26,004,86029,703,44630,029,084

 

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 Budget512,079567,933869,962561,605
  Repayment of Debt23,68329,11800
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve5,0005,005505,005505,005
      Adult Education Programs0000
      Maintenance Reserve00200,000200,000
      Legal Reserve2,261,1673,314,2451,639,2450
      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 Cost11,59712,11713,19813,74413,673
Total Classroom Instruction6,9737,2597,9908,3158,185
Classroom-Salaries and Benefits6,6606,8297,5667,8727,772
Classroom-General Supplies and Textbooks201196239254221
Classroom-Purchased Services and Other112234185190192
Total Support Services1,9011,8482,0502,1392,107
Support Services-Salaries and Benefits1,7651,7061,8651,9451,925
Total Administrative Costs1,1851,3181,3811,4471,447
Administration-Salaries and Benefits1,0291,0871,1451,2061,199
Total Operations and Maintenance of Plant1,0571,1801,2131,2561,330
Operations & Maintenance of Plant-Salary & Ben.364388429455464
Total Food Services Costs00000
Total Extracurricular Costs475506557578597
Total Equipment Costs831698991142
Employee Benefits as a % of Salaries27.927.331.433.931.4

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
  • Curriculum articulation
  • Star Lab
  • Joint purchasing
  • Joint insurance funds
  • Inerlocal arrangments for facilities services & projects
  • Staff development
  • Crisis situation support
  • Joint transportation

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy14,162,187 (A)
Estimated Net Taxable Valuation (as of 01/01/2009)612,767,363 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1002.3112 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy14,476,862 (D)
Estimated Net Taxable Valuation (as of 01/01/2009)612,767,363 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1002.3625 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy14,162,187 (G)
Estimated Equalized Valuation (as of 10/01/2008)1,070,617,600 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.3228 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy14,476,862 (J)
Estimated Equalized Valuation (as of 10/01/2008)1,070,617,600 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.3522 (L)