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User Friendly Budgets
2009

WARREN - HARMONY TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time266271241
spacing
Pupils on Roll - Special Full-Time414845
Private School Placements544
spacing
Pupils Sent to Other Districts-Reg Prog10194123
Pupils Sent to Other Dists-Spec Ed Prog23209
Pupils Received10157

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 225,000 225,000
Withdrawal from Cap Res-for Local Share 10-307 0 0 570,527
Withdrawal from Tuition Reserve-for Tuition adj. 10-311 0 45,000 0
Transfers from Other Funds 10-5200 195,887 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 5,174,000 5,380,960 5,503,600
Tuition 10-1300 113,054 50,800 26,203
Interest Earned on Capital Reserve Funds 10-1XXX 24,318 24,000 12,000
Other Restricted Miscellaneous Revenues 10-1XXX 53,522 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 0 47,000 31,000
SUBTOTAL  5,364,894 5,502,760 5,572,803
Revenues from State Sources:
Transportation Aid 10-3120 197,114 0 0
Special Education Aid 10-3130 236,907 0 0
Bilingual Education 10-3140 4,636 0 0
Stabilization Aid 10-3171 29,046 0 0
Extraordinary Aid 10-3131 17,550 44,587 0
Consolidated Aid 10-3195 48,825 0 0
Additional Formula Aid 10-3196 31,457 0 0
Other State Aids 10-3XXX 3,278 0 0
Categorical Special Education Aid 10-3132 0 208,388 213,235
Categorical Security Aid 10-3177 0 28,678 33,332
Adjustment Aid 10-3178 0 131,413 110,679
Categorical Transportation Aid 10-3121 0 165,805 177,038
SUBTOTAL  568,813 578,871 534,284
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 0 1,394
SUBTOTAL  0 0 1,394
Adjustment for Prior Year Encumbrances  0 6,884 0
Actual Revenues (Over)/Under Expenditures  -112,166 0 0
TOTAL OPERATING BUDGET  6,017,428 6,358,515 6,904,008
GRANTS AND ENTITLEMENTS
Revenues from Federal Sources:
Title I 20-4411-4416 0 7,025 7,025
I.D.E.A. Part B (Handicapped) 20-4420-4429 90,951 90,983 90,983
Other 20-4XXX 46,193 30,000 0
TOTAL REVENUES FROM FEDERAL SOURCES  137,144 128,008 98,008
TOTAL GRANTS AND ENTITLEMENTS  137,144 128,008 98,008
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1 1
Revenues from Local Sources:
Local Tax Levy 40-1210 305,598 292,472 299,347
TOTAL REVENUES FROM LOCAL SOURCES  305,598 292,472 299,347
TOTAL LOCAL REPAYMENT OF DEBT  305,598 292,473 299,348
Actual Revenues (Over)/Under Expenditures  -1 0 0
TOTAL REPAYMENT OF DEBT  305,597 292,473 299,348
TOTAL REVENUES/SOURCES  6,460,169 6,778,996 7,301,364

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,349,0341,399,6921,476,284
Special Education 11-2XX-100-XXX505,337621,562480,968
Basic Skills/Remedial 11-230-100-XXX54,50418,8004,150
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX25,54119,00016,650
Support Services:
Tuition 11-000-100-XXX1,636,2531,719,6791,962,930
Health Services 11-000-213-XXX77,42781,52084,870
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217140,805150,356158,105
Guidance 11-000-218-XXX30,29816,46017,219
Child Study Teams 11-000-219-XXX138,409137,815130,826
Improvement of Instructional Services 11-000-221-XXX4,0367,9236,000
Educational Media Services - School Library 11-000-222-XXX81,08597,31782,895
Instructional Staff Training Services 11-000-223-XXX2,6115673,500
General Administration 11-000-230-XXX222,981248,700242,900
School Administration 11-000-240-XXX129,96699,43534,386
Central Svcs & Admin Info Technology 11-000-25X-XXX84,03887,89180,219
Operation and Maintenance of Plant Services 11-000-26X-XXX437,085433,340401,557
Student Transportation Services 11-000-270-XXX332,754350,850329,545
Personal Services - Employee Benefits 11-XXX-XXX-2XX746,052823,608800,477
Total Support Services Expenditures 4,063,8004,255,4614,335,429
TOTAL GENERAL CURRENT EXPENSE 5,998,2166,314,5156,313,481
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604024,00012,000
Equipment 12-XXX-XXX-73X19,2128,0008,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX012,000570,527
TOTAL CAPITAL EXPENDITURES 19,21244,000590,527
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 6,017,4286,358,5156,904,008
GRANTS AND ENTITLEMENTS
Federal Projects:
Title I 20-XXX-XXX-XXX07,0257,025
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX90,95190,98390,983
Other Special Projects 20-XXX-XXX-XXX46,19330,0000
Total Federal Projects 137,144128,00898,008
TOTAL GRANTS AND ENTITLEMENTS 137,144128,00898,008
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX305,597292,473299,348
TOTAL REPAYMENT OF DEBT 305,597292,473299,348
Total Expenditures 6,460,1696,778,9967,301,364

 

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 Budget564,593463,125463,125238,125
  Repayment of Debt1210
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve597,921818,126842,126283,599
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0000
      Tuition Reserve45,00045,00000
      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 Cost12,38912,93513,57113,30414,059
Total Classroom Instruction7,3477,6978,3608,1268,784
Classroom-Salaries and Benefits6,7917,2457,8537,6858,335
Classroom-General Supplies and Textbooks323233243248259
Classroom-Purchased Services and Other232218264193190
Total Support Services2,0371,8911,9051,9332,128
Support Services-Salaries and Benefits1,7291,6941,6951,7371,895
Total Administrative Costs1,5221,7081,7031,6721,525
Administration-Salaries and Benefits1,2161,4081,3791,3531,189
Total Operations and Maintenance of Plant1,3721,5361,5261,4971,546
Operations & Maintenance of Plant-Salary & Ben.641614631615615
Total Food Services Costs00000
Total Extracurricular Costs112104787676
Total Equipment Costs6162262528
Employee Benefits as a % of Salaries28.127.630.229.130.1

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
  • The Harmony Township School District participates in a coordinated
  • transportation program for its special education students with the Warren
  • County Special Services School District.
  • The Harmony Township School District participates in the Hunterdon County
  • Educational Services Commission's purchasing program for the purchase of
  • teaching supplies, office supplies, and heating oil.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,503,600 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)492,033,507 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.1185 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy5,802,947 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)492,033,507 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.1794 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,503,600 (G)
Estimated Equalized Valuation (as of 10/01/2008)666,108,609 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.8262 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy5,802,947 (J)
Estimated Equalized Valuation (as of 10/01/2008)666,108,609 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.8712 (L)