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User Friendly Budgets
2009

WARREN - PHILLIPSBURG TOWN

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time3,2153,0283,049
spacing
Pupils on Roll - Special Full-Time502567543
Private School Placements212330
spacing
Pupils Sent to Contracted Preschool Prog162164166
Pupils Sent to Other Dists-Spec Ed Prog212016
Pupils Received9199561,005
Pupils in State Facilities15138

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Transfers from Other Funds 10-5200 590,405 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 6,512,706 7,008,722 7,044,143
Tuition 10-1300 6,810,248 6,537,921 6,225,619
Transportation Fees from Other LEAs 10-1420-1440 0 0 25,000
Unrestricted Miscellaneous Revenues 10-1XXX 361,644 325,000 250,000
SUBTOTAL  13,684,598 13,871,643 13,544,762
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 12,984,654 0 0
Supplemental Core Curriculum Standards Aid 10-3112 333,641 0 0
Education Opportunity Aid 10-3117 19,736,964 0 0
Discretionary Education Opportunity Aid 10-3118 1,111,582 0 0
Transportation Aid 10-3120 343,874 0 0
Special Education Aid 10-3130 2,299,401 0 0
Bilingual Education 10-3140 70,996 0 0
Extraordinary Aid 10-3131 39,160 29,102 29,102
Consolidated Aid 10-3195 292,733 0 0
Other State Aids 10-3XXX 11,424 0 0
Categorical Special Education Aid 10-3132 0 1,331,160 1,282,962
Equalization Aid 10-3176 0 25,156,801 24,921,385
Categorical Security Aid 10-3177 0 667,369 728,372
Adjustment Aid 10-3178 0 10,559,996 10,765,932
Categorical Transportation Aid 10-3121 0 148,209 164,884
SUBTOTAL  37,224,429 37,892,637 37,892,637
Revenues from Federal Sources:
IMPACT Aid 10-4100 33,805 15,000 22,000
Medicaid Reimbursement 10-4200 126,049 150,000 70,000
SUBTOTAL  159,854 165,000 92,000
Adjustment for Prior Year Encumbrances  0 138,199 0
Actual Revenues (Over)/Under Expenditures  2,974,114 0 0
TOTAL OPERATING BUDGET  54,633,400 52,067,479 51,529,399
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 39,147 0 0
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 0 117,363 187,776
Early Childhood Program Aid 20-3211 3,525,754 0 0
Demonstrably Effective Program Aid 20-3212 718,939 0 0
Preschool Education Aid 20-3218 0 4,635,859 4,565,304
Other Restricted Entitlements 20-32XX 627,956 595,129 595,129
TOTAL REVENUES FROM STATE SOURCES  4,872,649 5,348,351 5,348,209
Revenues from Federal Sources:
Title I 20-4411-4416 1,175,503 940,063 1,000,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 697,126 760,036 760,036
Vocational Education 20-4430 50,358 50,358 50,358
Private Industry Council (JTPA) 20-4700 75,643 90,000 90,000
Other 20-4XXX 605,734 266,113 266,113
TOTAL REVENUES FROM FEDERAL SOURCES  2,604,364 2,106,570 2,166,507
TOTAL GRANTS AND ENTITLEMENTS  7,516,160 7,454,921 7,514,716
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 1,379
Revenues from Local Sources:
Local Tax Levy 40-1210 102,007 114,863 113,696
Miscellaneous 40-1XXX 3,465 0 0
TOTAL REVENUES FROM LOCAL SOURCES  105,472 114,863 113,696
Revenues from State Sources:
Debt Service Aid Type II 40-3160 148,428 149,950 148,429
TOTAL LOCAL REPAYMENT OF DEBT  253,900 264,813 263,504
Actual Revenues (Over)/Under Expenditures  8,225 0 0
TOTAL REPAYMENT OF DEBT  262,125 264,813 263,504
TOTAL REVENUES/SOURCES  62,411,685 59,787,213 59,307,619

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,879,234694,300748,460
Special Education 11-2XX-100-XXX445,002422,737424,484
Bilingual Education 11-240-100-XXX106,6104,4604,460
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX1,5071,5441,544
School Sponsored Athletics 11-402-100-XXX445,152443,378447,915
Community Services Programs/Operations 11-800-330-XXX7,23000
Support Services:
Tuition 11-000-100-XXX2,185,8112,209,4432,375,913
Attendance and Social Work Services 11-000-211-XXX31,3916,8226,400
Health Services 11-000-213-XXX118,97066,61466,800
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217553,999589,135606,132
Guidance 11-000-218-XXX82,64185,48487,761
Child Study Teams 11-000-219-XXX895,214998,963858,640
Improvement of Instructional Services 11-000-221-XXX1,361,499408,368393,465
Educational Media Services - School Library 11-000-222-XXX184,909125,000127,208
Instructional Staff Training Services 11-000-223-XXX09,4409,590
General Administration 11-000-230-XXX1,553,0741,436,5741,304,890
School Administration 11-000-240-XXX121,116670,293462,812
Central Svcs & Admin Info Technology 11-000-25X-XXX800,6021,041,5971,089,610
Operation and Maintenance of Plant Services 11-000-26X-XXX5,312,2835,281,9905,473,173
Student Transportation Services 11-000-270-XXX1,542,5901,424,2211,458,655
Personal Services - Employee Benefits 11-XXX-XXX-2XX3,105,2753,446,3093,625,489
Total Support Services Expenditures 17,849,37417,800,25317,946,538
TOTAL GENERAL CURRENT EXPENSE 20,734,10919,366,67219,573,401
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X59,80594,00660,900
Facilities Acquisition and Construction Services 12-000-4XX-XXX145,088293,8030
TOTAL CAPITAL EXPENDITURES 204,893387,80960,900
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X17,13730,00532,545
General Fund Contribution to SBB 10-000-520-93033,677,26132,282,99331,862,553
OPERATING BUDGET GRAND TOTAL 54,633,40052,067,47951,529,399
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX39,14700
Early Childhood Program Aid:
Instruction 20-218-100-XXX1,542,6891,596,4031,364,856
Support Services 20-218-200-XXX1,983,0653,156,8193,380,224
Facilities Acquisition and Construction Services 20-218-400-XXX008,000
TOTAL PRESCHOOL EDUCATION AID 3,525,7544,753,2224,753,080
Demonstrably Effective Program Aid:
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 000
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX12,68712,68712,687
Nonpublic Auxiliary Services 20-XXX-XXX-XXX036,55536,555
Nonpublic Handicapped Services 20-XXX-XXX-XXX8,88413,05613,056
Nonpublic Nursing Services 20-XXX-XXX-XXX17,52417,52417,524
Nonpublic Technology Initiative 20-XXX-XXX-XXX9,0809,0809,080
Other Special Projects 20-XXX-XXX-XXX579,781506,227506,227
Total State Projects 4,153,7105,348,3515,348,209
Federal Projects:
Title I 20-XXX-XXX-XXX1,175,503340,139340,139
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX697,126760,036760,036
Vocational Education 20-XXX-XXX-XXX50,35850,35850,358
Private Industry Council (JTPA) 20-XXX-XXX-XXX75,64390,00090,000
Other Special Projects 20-XXX-XXX-XXX605,734266,113266,113
Total Federal Projects 2,604,3641,506,6461,506,646
Grant & Entitlements Cont to SBB 20-XXX-XXX-930718,939599,924659,861
TOTAL GRANTS AND ENTITLEMENTS 7,516,1607,454,9217,514,716
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX262,125264,813263,504
TOTAL REPAYMENT OF DEBT 262,125264,813263,504
Total Expenditures 62,411,68559,787,21359,307,619

 

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 Budget2,390,372-113,08200
  Repayment of Debt9,6041,3791,3790
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve084,15784,57884,578
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0000
      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 Cost14,04514,94213,58514,35214,281
Total Classroom Instruction8,2288,9518,0348,6138,499
Classroom-Salaries and Benefits7,9478,6697,7618,3218,217
Classroom-General Supplies and Textbooks199204186196185
Classroom-Purchased Services and Other8378889698
Total Support Services2,4972,3272,1251,9051,958
Support Services-Salaries and Benefits1,9902,1581,9511,6691,734
Total Administrative Costs1,3521,4791,3651,7101,600
Administration-Salaries and Benefits1,0191,1541,0541,3841,287
Total Operations and Maintenance of Plant1,6381,7951,7251,7921,873
Operations & Maintenance of Plant-Salary & Ben.9981,0351,0009641,003
Total Food Services Costs00000
Total Extracurricular Costs300378309321338
Total Equipment Costs1617222619
Employee Benefits as a % of Salaries24.627.1322932.1

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.

 

Advertised Blended Resource SBB Statement
Budget CategoryAccount2007-082008-092009-10
Resources:
General Fund Contribution 15-520033,677,26132,282,99331,862,553
Restricted State Entitlements 15-32XX718,93900
Restricted Federal Entitlements 15-44XX0599,924659,861
Total SBB Resources 34,396,20032,882,91732,522,414
Appropriations:
Instruction 15-XXX-100-XXX22,008,31522,028,97720,877,202
Support Services 15-XXX-2XX-XXX11,433,47910,477,30510,620,326
Total SBB Appropriations 33,677,26132,882,91732,522,414

 

Shared Services
  • The district shares services with the Town of Phillipsburg as well as
  • with some of our cluster school districts. With the town we have 2 inter-
  • local agreements. One for the purchase gas and motor oil and one for the
  • use of the local armory for equipment housing. The town also picks up gar
  • bage and helps with snow removal, salting and cleanups and shares heavy e
  • quipment usage with the school district. The BOE helps the town by help-
  • ing do repair work at Town Hall, the youth and senior citizens centers.
  • We provide internet access for the town and host their web-site and e-
  • mail service. We also provide assistance for the town's summer program
  • "Movies in the Park", a totla community activity. With our cluster group
  • we share fields and at times maintenance staffs. We also utilize the
  • Warren Cty Ed Services for Special Education transportation.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy7,044,143 (A)
Estimated Net Taxable Valuation (as of 03/01/2009)559,928,438 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.2580 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy7,157,839 (D)
Estimated Net Taxable Valuation (as of 03/01/2009)559,928,438 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.2783 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy7,044,143 (G)
Estimated Equalized Valuation (as of 10/01/2008)1,073,867,828 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.6560 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy7,157,839 (J)
Estimated Equalized Valuation (as of 10/01/2008)1,073,867,828 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.6665 (L)