>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>WARREN  >>KNOWLTON TWP

User Friendly Budgets
2009

WARREN - KNOWLTON TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time270260268
spacing
Pupils on Roll - Special Full-Time373234
Private School Placements211
spacing
Pupils Sent to Other Dists-Spec Ed Prog132
Pupils Received121

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 68,500 68,500
Revenues from Local Sources:
Local Tax Levy 10-1210 2,475,074 2,473,014 2,581,846
Tuition 10-1300 9,150 10,000 25,000
Interest Earned on Capital Reserve Funds 10-1XXX 2,649 1,000 1,000
Other Restricted Miscellaneous Revenues 10-1XXX 44,556 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 0 47,016 10,916
SUBTOTAL  2,531,429 2,531,030 2,618,762
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 696,181 0 0
Transportation Aid 10-3120 147,273 0 0
Special Education Aid 10-3130 153,189 0 0
Bilingual Education 10-3140 4,636 0 0
Stabilization Aid 10-3171 226,912 0 0
Extraordinary Aid 10-3131 13,102 37,411 22,500
Consolidated Aid 10-3195 41,035 0 0
Additional Formula Aid 10-3196 77,296 0 0
Other State Aids 10-3XXX 57,850 0 0
Categorical Special Education Aid 10-3132 0 150,040 145,710
Equalization Aid 10-3176 0 1,247,184 1,224,362
Categorical Security Aid 10-3177 0 23,645 22,403
Adjustment Aid 10-3178 0 0 6,477
Categorical Transportation Aid 10-3121 0 105,280 127,197
SUBTOTAL  1,417,474 1,563,560 1,548,649
Actual Revenues (Over)/Under Expenditures  44,124 0 0
TOTAL OPERATING BUDGET  3,993,027 4,163,090 4,235,911
GRANTS AND ENTITLEMENTS
Revenues from Federal Sources:
Title I 20-4411-4416 13,670 12,450 14,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 64,762 65,500 65,900
Other 20-4XXX 49,279 12,325 11,775
TOTAL REVENUES FROM FEDERAL SOURCES  127,711 90,275 91,675
TOTAL GRANTS AND ENTITLEMENTS  127,711 90,275 91,675
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 147,851 140,325 132,799
TOTAL REVENUES FROM LOCAL SOURCES  147,851 140,325 132,799
Revenues from State Sources:
Debt Service Aid Type II 40-3160 72,573 68,879 65,185
TOTAL LOCAL REPAYMENT OF DEBT  220,424 209,204 197,984
TOTAL REPAYMENT OF DEBT  220,424 209,204 197,984
TOTAL REVENUES/SOURCES  4,341,162 4,462,569 4,525,570

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,378,2971,388,6771,437,930
Special Education 11-2XX-100-XXX304,324387,084354,748
Basic Skills/Remedial 11-230-100-XXX58,48360,65035,736
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX12,64318,90018,900
Other Instructional Programs 11-4XX-100-XXX9,84622,910550
Summer School 11-422-XXX-XXX0023,700
Support Services:
Tuition 11-000-100-XXX97,660144,780137,212
Health Services 11-000-213-XXX73,37974,68577,758
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217134,185161,166209,073
Guidance 11-000-218-XXX12,62612,96213,476
Child Study Teams 11-000-219-XXX79,37392,83885,165
Improvement of Instructional Services 11-000-221-XXX5,3615,7266,000
Educational Media Services - School Library 11-000-222-XXX71,88378,29585,949
Instructional Staff Training Services 11-000-223-XXX4,35710,25011,000
General Administration 11-000-230-XXX332,863302,704292,190
School Administration 11-000-240-XXX91,56493,53395,999
Central Svcs & Admin Info Technology 11-000-25X-XXX83,19391,53389,880
Operation and Maintenance of Plant Services 11-000-26X-XXX317,552329,064355,730
Student Transportation Services 11-000-270-XXX248,090289,995293,840
Personal Services - Employee Benefits 11-XXX-XXX-2XX504,774576,338590,075
Total Support Services Expenditures 2,056,8602,263,8692,343,347
TOTAL GENERAL CURRENT EXPENSE 3,820,4534,142,0904,214,911
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60401,0001,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX154,66800
TOTAL CAPITAL EXPENDITURES 154,6681,0001,000
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X17,90620,00020,000
OPERATING BUDGET GRAND TOTAL 3,993,0274,163,0904,235,911
GRANTS AND ENTITLEMENTS
Federal Projects:
Title I 20-XXX-XXX-XXX13,67012,45014,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX64,76265,50065,900
Other Special Projects 20-XXX-XXX-XXX49,27912,32511,775
Total Federal Projects 127,71190,27591,675
TOTAL GRANTS AND ENTITLEMENTS 127,71190,27591,675
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX220,424209,204197,984
TOTAL REPAYMENT OF DEBT 220,424209,204197,984
Total Expenditures 4,341,1624,462,5694,525,570

 

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 Budget197,615276,059257,559189,059
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve80,32382,97283,97284,972
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve8,818000
      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 Cost10,20111,42311,84112,78412,613
Total Classroom Instruction6,3306,8927,2287,7527,491
Classroom-Salaries and Benefits6,0516,5826,9017,4017,152
Classroom-General Supplies and Textbooks171241255276266
Classroom-Purchased Services and Other10870727573
Total Support Services1,4121,4591,6141,7701,896
Support Services-Salaries and Benefits1,0871,1931,2491,4741,457
Total Administrative Costs1,4681,8821,7841,9311,845
Administration-Salaries and Benefits1,1171,2341,2561,3771,367
Total Operations and Maintenance of Plant9231,1241,1191,2281,281
Operations & Maintenance of Plant-Salary & Ben.417463478516519
Total Food Services Costs00000
Total Extracurricular Costs5050737977
Total Equipment Costs420000
Employee Benefits as a % of Salaries20.320.922.522.122.5

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
  • * Assembly programs: cluster/sending or area districts join to schedule
  • assembly programs for a reduction in fees
  • * Catholic Charities: CAP(Child Assault Prevention) program; shared grant
  • fee
  • *Child Care Svcs: Happiness Is Camping offers before and after school
  • child care in the school facility
  • * Consortium purchase of heating fuel
  • * Curriculum Cooridnator: Cluster school districts join to hire a
  • curriculum consultant in order to write curriculum cluster-wide
  • * E-rate: 40% discount in the purchase of telecommunications services
  • * Facilities: Cluster school districts share facilities for events
  • * Gifted & Talented Consortium: Schools in the county co-sponsor
  • enrichment activities
  • * Grant Writer: shared grant writer with Township Committee and received
  • $10,000 grant through the NJ Dept of Community Affairs
  • * Knowlton Knowledge Education Foundation: awards grants to teachers for
  • school projects, initiatives and teacher training
  • * Municipality: Provide district with snow removal, grass mowing, and
  • assist in projects
  • * NCLB Coordinator: Cluster school districts join to hire a coordinator
  • * REAP Grant: We receive grant money to offset technology costs
  • * Professional development: county-wide in-service day in October;
  • cluster schools share cost of presenters or consultants
  • * Secondary Education Partnerships: work with local colleges and
  • universities to accept education internships and receive free professiona
  • development training in various areas
  • * Transportation services: joint transportation services with North Warre
  • n Regional
  • * Youth Athletic services: Communities sponsor after school athletics in
  • the school facility

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,581,846 (A)
Estimated Net Taxable Valuation (as of 03/06/2009)259,094,749 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.9965 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,714,645 (D)
Estimated Net Taxable Valuation (as of 03/06/2009)259,094,749 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.0477 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,581,846 (G)
Estimated Equalized Valuation (as of 10/01/2008)418,784,169 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.6165 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,714,645 (J)
Estimated Equalized Valuation (as of 10/01/2008)418,784,169 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.6482 (L)