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User Friendly Budgets
2009

WARREN - WARREN HILLS REGIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time1,6981,6551,652
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Pupils on Roll - Special Full-Time341373361
Private School Placements121725
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Pupils Sent to Other Districts-Reg Prog161210
Pupils Sent to Other Dists-Spec Ed Prog16107
Pupils Received120117114
Pupils in State Facilities111313

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,225,180 1,522,169
Budgeted Fund Bal - Deposit to Capital Reserve 10-303 0 0 125,680
Transfers from Other Funds 10-5200 98,068 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 17,601,422 17,573,824 18,305,479
Tuition 10-1300 1,549,381 1,331,200 1,514,443
Transportation Fees from Other LEAs 10-1420-1440 298,409 310,495 287,000
Interest Earned on Capital Reserve Funds 10-1XXX 38,496 30,000 10,000
Other Restricted Miscellaneous Revenues 10-1XXX 15,775 24,000 20,000
Unrestricted Miscellaneous Revenues 10-1XXX 177,851 220,000 104,259
SUBTOTAL  19,681,334 19,489,519 20,241,181
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 7,385,112 0 0
Transportation Aid 10-3120 536,929 0 0
Special Education Aid 10-3130 1,372,469 0 0
Bilingual Education 10-3140 26,810 0 0
Extraordinary Aid 10-3131 122,243 251,330 61,330
Consolidated Aid 10-3195 228,218 0 0
Additional Formula Aid 10-3196 584,608 0 0
Other State Aids 10-3XXX 26,637 0 0
Categorical Special Education Aid 10-3132 0 991,676 1,012,865
Equalization Aid 10-3176 0 9,420,120 9,275,735
Categorical Security Aid 10-3177 0 154,867 162,576
Categorical Transportation Aid 10-3121 0 501,556 617,043
SUBTOTAL  10,283,026 11,319,549 11,129,549
Adjustment for Prior Year Encumbrances  0 1,164,250 0
Actual Revenues (Over)/Under Expenditures  -15,703 0 0
TOTAL OPERATING BUDGET  30,046,725 33,198,498 33,018,579
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Instructional Supplement Aid - Pr Yr Carryover 20-3214 1,192 0 0
Instructional Supplement Aid 20-3214 49,943 0 0
Other Restricted Entitlements 20-32XX 15,802 0 0
TOTAL REVENUES FROM STATE SOURCES  66,937 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 100,447 115,964 115,964
I.D.E.A. Part B (Handicapped) 20-4420-4429 394,242 343,000 343,000
Other 20-4XXX 80,114 39,568 39,568
TOTAL REVENUES FROM FEDERAL SOURCES  574,803 498,532 498,532
TOTAL GRANTS AND ENTITLEMENTS  641,740 498,532 498,532
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 300,000 333,848
Transfers from Other Funds 40-5200 132,731 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 1,688,987 1,479,966 1,590,130
Miscellaneous 40-1XXX 115 0 0
TOTAL REVENUES FROM LOCAL SOURCES  1,689,102 1,479,966 1,590,130
Revenues from State Sources:
Debt Service Aid Type II 40-3160 415,508 414,403 224,401
TOTAL LOCAL REPAYMENT OF DEBT  2,237,341 2,194,369 2,148,379
Actual Revenues (Over)/Under Expenditures  -132,629 0 0
TOTAL REPAYMENT OF DEBT  2,104,712 2,194,369 2,148,379
TOTAL REVENUES/SOURCES  32,793,177 35,891,399 35,665,490

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX9,350,1189,363,6829,326,200
Special Education 11-2XX-100-XXX2,884,9203,341,1303,294,064
Basic Skills/Remedial 11-230-100-XXX141,353287,257279,127
Bilingual Education 11-240-100-XXX4456,0425,847
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX206,619291,917252,422
School Sponsored Athletics 11-402-100-XXX830,842930,094991,295
Support Services:
Tuition 11-000-100-XXX1,551,1291,953,1982,286,771
Health Services 11-000-213-XXX282,713306,152324,752
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217147,142233,321245,348
Guidance 11-000-218-XXX993,4321,096,9991,125,073
Child Study Teams 11-000-219-XXX662,544769,213780,252
Improvement of Instructional Services 11-000-221-XXX334,680362,974342,286
Educational Media Services - School Library 11-000-222-XXX255,644263,306267,834
Instructional Staff Training Services 11-000-223-XXX47,15264,38852,172
General Administration 11-000-230-XXX651,119733,408638,000
School Administration 11-000-240-XXX1,416,4531,493,0621,530,825
Central Svcs & Admin Info Technology 11-000-25X-XXX859,419882,430834,189
Operation and Maintenance of Plant Services 11-000-26X-XXX2,664,0152,761,2072,740,768
Student Transportation Services 11-000-270-XXX1,727,7142,280,1411,999,540
Personal Services - Employee Benefits 11-XXX-XXX-2XX4,353,3644,990,0005,230,852
Total Support Services Expenditures 15,946,52018,189,79918,398,662
TOTAL GENERAL CURRENT EXPENSE 29,360,81732,409,92132,547,617
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-60400125,680
Interest Earned on Capital Reserve 10-604030,00010,000
Equipment 12-XXX-XXX-73X127,545188,07986,500
Facilities Acquisition and Construction Services 12-000-4XX-XXX558,363548,498230,000
TOTAL CAPITAL EXPENDITURES 685,908766,577452,180
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X022,00018,782
OPERATING BUDGET GRAND TOTAL 30,046,72533,198,49833,018,579
GRANTS AND ENTITLEMENTS
Instructional Supplement Aid:
Instruction 20-214-100-XXX51,13500
TOTAL INSTRUCTIONAL SUPPLEMENT AID 51,13500
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX1,23000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX7,16600
Nonpublic Handicapped Services 20-XXX-XXX-XXX4,49300
Nonpublic Nursing Services 20-XXX-XXX-XXX1,69800
Nonpublic Technology Initiative 20-XXX-XXX-XXX88000
Other Special Projects 20-XXX-XXX-XXX33500
Total State Projects 66,93700
Federal Projects:
Title I 20-XXX-XXX-XXX100,447115,964115,964
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX394,242343,000343,000
Other Special Projects 20-XXX-XXX-XXX80,11439,56839,568
Total Federal Projects 574,803498,532498,532
TOTAL GRANTS AND ENTITLEMENTS 641,740498,532498,532
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,104,7122,194,3692,148,379
TOTAL REPAYMENT OF DEBT 2,104,7122,194,3692,148,379
Total Expenditures 32,793,17735,891,39935,665,490

 

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 Budget598,176825,778763,080637,400
  Repayment of Debt901,2191,033,848333,8480
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1,480,5941,769,0901,799,0901,934,770
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve2,534,4262,664,6511,522,1690
      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 Cost11,50912,93713,40013,89314,053
Total Classroom Instruction6,6687,4657,6347,8797,975
Classroom-Salaries and Benefits5,9526,5166,7106,8547,125
Classroom-General Supplies and Textbooks280429244318242
Classroom-Purchased Services and Other436520680708608
Total Support Services1,5011,6501,7941,8791,937
Support Services-Salaries and Benefits1,3601,4991,5981,6421,722
Total Administrative Costs1,5811,7131,7811,8401,811
Administration-Salaries and Benefits1,2261,3231,4121,4371,453
Total Operations and Maintenance of Plant1,2131,4881,4861,5591,564
Operations & Maintenance of Plant-Salary & Ben.742840881922920
Total Food Services Costs00000
Total Extracurricular Costs533608687719748
Total Equipment Costs2663439343
Employee Benefits as a % of Salaries25.725.227.327.328

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
  • Educational Program-At the current time we are writing K-8 Curriculum as
  • a Consortium with the constituent districts. Next year we will be under-
  • taking the World Language and Health and Physical Education Curriculum.
  • The Warren Hills Regional School District has eliminated its Curriculum
  • Coordinator's position and contracts for any services related to the
  • filing of the Title 1 NCLB applications. In addition, we send students to
  • the Hunterdon County Educational Services Commission Alternative High
  • School. We found that this is more cost effective than attempting to pro-
  • vide that program in our district. Ongoing curriculum review and dis-
  • cussion takes place in the areas of Math, Language Arts and Science with
  • the supervisors and teachers from the regional meeting regularly.
  • Similarly, the Child Study Team Directors and Superintendents meet on a
  • monthly basis to ensure articulation of program and look for cost saving.
  • Business Operation-The district has just begun utilizing the joint pur-
  • chasing services of the Hunterdon County Educational Services Commission
  • in attempt to reduce our costs. We regularly purchase through state
  • contracts where available and bid items beyond the bid threshold.
  • Transportation-Again, as in past years, we continue to share the cost of
  • the Transportation Coordinator with Washington Township School District.
  • We share our transportation runs with Washington Township. At the current
  • time we are investigating whether there would be any additional benefit
  • operating some runs through the Hunterdon Educational Services commission
  • or some other constituent districts that we have not partnered with to
  • date. We also have participated in the Sussex County Coop for joint
  • transportation for special education students. Also, our transportation
  • coordinator has been participating in the Executive County Superintendent
  • Transportation Efficiency Committee meetings.

 

Estimated Tax Rate Information
FRANKLIN TWP
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,108,491 (A)
Estimated Net Taxable Valuation (as of 03/01/2009)420,147,287 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.7399 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,378,514 (D)
Estimated Net Taxable Valuation (as of 03/01/2009)420,147,287 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.8041 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,108,491 (G)
Estimated Equalized Valuation (as of 10/01/2008)468,238,850 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.6639 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,378,514 (J)
Estimated Equalized Valuation (as of 10/01/2008)468,238,850 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.7215 (L)
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MANSFIELD TWP
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,522,039 (A)
Estimated Net Taxable Valuation (as of 03/01/2009)662,719,410 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.8332 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,001,719 (D)
Estimated Net Taxable Valuation (as of 03/01/2009)662,719,410 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.9056 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,522,039 (G)
Estimated Equalized Valuation (as of 10/01/2008)971,256,481 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.5685 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,001,719 (J)
Estimated Equalized Valuation (as of 10/01/2008)971,256,481 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.6179 (L)
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WASHINGTON BORO
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,830,505 (A)
Estimated Net Taxable Valuation (as of 03/01/2009)376,386,626 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.0177 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,163,247 (D)
Estimated Net Taxable Valuation (as of 03/01/2009)376,386,626 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.1061 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,830,505 (G)
Estimated Equalized Valuation (as of 10/01/2008)594,153,353 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.6447 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,163,247 (J)
Estimated Equalized Valuation (as of 10/01/2008)594,153,353 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.7007 (L)
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WASHINGTON TWP
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,844,443 (A)
Estimated Net Taxable Valuation (as of 03/01/2009)672,684,409 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.8688 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,352,129 (D)
Estimated Net Taxable Valuation (as of 03/01/2009)672,684,409 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.9443 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,844,443 (G)
Estimated Equalized Valuation (as of 10/01/2008)920,501,084 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.6349 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,352,129 (J)
Estimated Equalized Valuation (as of 10/01/2008)920,501,084 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.6901 (L)