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User Friendly Budgets
2009

WARREN - NORTH WARREN REGIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time942944953
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Pupils on Roll - Special Full-Time165168168
Private School Placements999
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Pupils Sent to Other Districts-Reg Prog031
Pupils Sent to Other Dists-Spec Ed Prog101011
Pupils Received321
Pupils in State Facilities100

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 617,700 607,700
Withdrawal from Cap Res-for Local Share 10-307 0 0 249,175
Withdrawal from Maint. Reserve 10-310 0 0 110,000
Transfers from Other Funds 10-5200 -6,407 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 9,785,766 9,785,083 9,980,786
Tuition 10-1300 39,900 0 10,800
Transportation Fees from Other LEAs 10-1420-1440 80,254 44,900 44,900
Interest Earned on Capital Reserve Funds 10-1XXX 216 100 100
Unrestricted Miscellaneous Revenues 10-1XXX 550,099 115,000 130,000
SUBTOTAL  10,456,235 9,945,083 10,166,586
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 3,033,417 0 0
Transportation Aid 10-3120 448,471 0 0
Special Education Aid 10-3130 668,416 0 0
Bilingual Education 10-3140 1,186 0 0
Extraordinary Aid 10-3131 73,042 177,085 103,560
Consolidated Aid 10-3195 112,573 0 0
Additional Formula Aid 10-3196 261,416 0 0
Other State Aids 10-3XXX 69,384 0 0
Categorical Special Education Aid 10-3132 0 580,456 597,057
Equalization Aid 10-3176 0 4,315,720 4,192,273
Categorical Security Aid 10-3177 0 78,766 82,813
Categorical Transportation Aid 10-3121 0 424,480 527,279
SUBTOTAL  4,667,905 5,576,507 5,502,982
Adjustment for Prior Year Encumbrances  0 13,263 0
Actual Revenues (Over)/Under Expenditures  -289,267 0 0
TOTAL OPERATING BUDGET  14,828,466 16,152,553 16,636,443
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 250 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 16,964 23,400 0
TOTAL REVENUES FROM STATE SOURCES  16,964 23,400 0
Revenues from Federal Sources:
Title I 20-4411-4416 15,763 15,400 12,648
Title VI 20-4417-4418 0 23,800 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 188,819 189,800 172,541
Other 20-4XXX 26,121 2,300 1,408
TOTAL REVENUES FROM FEDERAL SOURCES  230,703 231,300 186,597
TOTAL GRANTS AND ENTITLEMENTS  247,917 254,700 186,597
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 127,499 127,500 290,317
TOTAL REVENUES FROM LOCAL SOURCES  127,499 127,500 290,317
Revenues from State Sources:
Debt Service Aid Type II 40-3160 0 0 109,044
TOTAL LOCAL REPAYMENT OF DEBT  127,499 127,500 399,361
Actual Revenues (Over)/Under Expenditures  1 0 0
TOTAL REPAYMENT OF DEBT  127,500 127,500 399,361
TOTAL REVENUES/SOURCES  15,203,883 16,534,753 17,222,401

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX4,529,5494,648,0554,793,067
Special Education 11-2XX-100-XXX821,295894,957946,691
Basic Skills/Remedial 11-230-100-XXX192,351185,522208,728
Bilingual Education 11-240-100-XXX17,69114,90014,300
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX108,332131,900125,994
School Sponsored Athletics 11-402-100-XXX474,317535,233489,358
Support Services:
Tuition 11-000-100-XXX899,2221,113,3051,030,540
Attendance and Social Work Services 11-000-211-XXX36,91139,47140,393
Health Services 11-000-213-XXX63,77576,58078,153
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217440,951579,984582,923
Guidance 11-000-218-XXX339,118356,930362,670
Child Study Teams 11-000-219-XXX242,259279,086284,347
Improvement of Instructional Services 11-000-221-XXX98,947111,040115,353
Educational Media Services - School Library 11-000-222-XXX117,679130,200147,017
Instructional Staff Training Services 11-000-223-XXX16,06628,67530,400
General Administration 11-000-230-XXX458,191491,254466,363
School Administration 11-000-240-XXX681,645723,792750,296
Central Svcs & Admin Info Technology 11-000-25X-XXX305,465337,116315,023
Operation and Maintenance of Plant Services 11-000-26X-XXX1,201,4621,267,0981,195,383
Student Transportation Services 11-000-270-XXX1,222,3541,251,6081,263,107
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,072,3092,301,8872,398,340
Total Support Services Expenditures 8,196,3549,088,0269,060,308
TOTAL GENERAL CURRENT EXPENSE 14,339,88915,498,59315,638,446
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040100100
Equipment 12-XXX-XXX-73X122,387121,29640,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX319,635481,189657,901
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-93100249,175
TOTAL CAPITAL EXPENDITURES 442,022602,585947,176
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X46,55551,37550,821
OPERATING BUDGET GRAND TOTAL 14,828,46616,152,55316,636,443
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX25000
Other State Projects:
Nonpublic Technology Initiative 20-XXX-XXX-XXX017,4000
Other Special Projects 20-XXX-XXX-XXX16,9646,0000
Total State Projects 16,96423,4000
Federal Projects:
Title I 20-XXX-XXX-XXX15,76315,40012,648
Title VI 20-XXX-XXX-XXX023,8000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX188,819189,800172,541
Other Special Projects 20-XXX-XXX-XXX26,1212,3001,408
Total Federal Projects 230,703231,300186,597
TOTAL GRANTS AND ENTITLEMENTS 247,917254,700186,597
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX127,500127,500399,361
TOTAL REPAYMENT OF DEBT 127,500127,500399,361
Total Expenditures 15,203,88316,534,75317,222,401

 

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 Budget361,557447,268406,316275,880
  Repayment of Debt1000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve2,2972,513252,6133,538
      Adult Education Programs0000
      Maintenance Reserve0250,000250,000140,000
      Legal Reserve1,067,4351,029,012477,2640
      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 Cost10,53711,08511,85411,92612,295
Total Classroom Instruction6,0796,3076,7216,5256,754
Classroom-Salaries and Benefits5,6445,8916,3046,1476,441
Classroom-General Supplies and Textbooks347295323312206
Classroom-Purchased Services and Other881219366108
Total Support Services1,3881,4401,6481,6801,719
Support Services-Salaries and Benefits9399711,0521,0691,129
Total Administrative Costs1,4391,5261,5711,6261,623
Administration-Salaries and Benefits1,1781,2331,2691,2751,321
Total Operations and Maintenance of Plant1,0441,1911,1061,2741,195
Operations & Maintenance of Plant-Salary & Ben.449455460594556
Total Food Services Costs00000
Total Extracurricular Costs587622693707659
Total Equipment Costs3511221411036
Employee Benefits as a % of Salaries26.226.627.927.827.7

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 District currently shares a Curriculum Coordinator with the all of
  • the sending elementary districts. North Warren has several transportation
  • jointures with the elementary districts to reduce costs and attain
  • greater efficiencies. All general supplies are purchased through a co-
  • operative purchase bid which significantly reduces costs. The District
  • participates in both a heating oil joint purchase bid and ACES.

 

Estimated Tax Rate Information
BLAIRSTOWN
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,784,487 (A)
Estimated Net Taxable Valuation (as of 03/01/2009)909,772,507 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.5259 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,923,656 (D)
Estimated Net Taxable Valuation (as of 03/01/2009)909,772,507 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.5412 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,784,487 (G)
Estimated Equalized Valuation (as of 10/01/2008)946,988,228 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.5052 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,923,656 (J)
Estimated Equalized Valuation (as of 10/01/2008)946,988,228 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.5199 (L)
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FRELINGHUYSEN
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,616,999 (A)
Estimated Net Taxable Valuation (as of 03/01/2009)287,832,478 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.5618 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,664,034 (D)
Estimated Net Taxable Valuation (as of 03/01/2009)287,832,478 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.5781 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,616,999 (G)
Estimated Equalized Valuation (as of 10/01/2008)311,080,657 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.5198 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,664,034 (J)
Estimated Equalized Valuation (as of 10/01/2008)311,080,657 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.5349 (L)
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HARDWICK TWP
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,234,447 (A)
Estimated Net Taxable Valuation (as of 03/01/2009)157,710,100 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.7827 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,270,354 (D)
Estimated Net Taxable Valuation (as of 03/01/2009)157,710,100 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.8055 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,234,447 (G)
Estimated Equalized Valuation (as of 10/01/2008)242,402,696 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.5093 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,270,354 (J)
Estimated Equalized Valuation (as of 10/01/2008)242,402,696 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.5241 (L)
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KNOWLTON
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,344,853 (A)
Estimated Net Taxable Valuation (as of 03/01/2009)259,447,002 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.9038 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,413,059 (D)
Estimated Net Taxable Valuation (as of 03/01/2009)259,447,002 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.9301 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,344,853 (G)
Estimated Equalized Valuation (as of 10/01/2008)418,784,169 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.5599 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,413,059 (J)
Estimated Equalized Valuation (as of 10/01/2008)418,784,169 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.5762 (L)