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User Friendly Budgets
2009

WARREN - WASHINGTON BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time412442442
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Pupils on Roll - Special Full-Time859898
Private School Placements210
spacing
Pupils Sent to Other Dists-Spec Ed Prog234

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 530,268 528,418
Revenues from Local Sources:
Local Tax Levy 10-1210 3,507,666 3,647,973 3,793,892
Unrestricted Miscellaneous Revenues 10-1XXX 66,090 25,000 50,000
SUBTOTAL  3,573,756 3,672,973 3,843,892
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 1,765,208 0 0
Supplemental Core Curriculum Standards Aid 10-3112 64,251 0 0
Transportation Aid 10-3120 48,885 0 0
Special Education Aid 10-3130 577,140 0 0
Bilingual Education 10-3140 20,898 0 0
Extraordinary Aid 10-3131 6,465 18,994 22,675
Consolidated Aid 10-3195 61,430 0 0
Additional Formula Aid 10-3196 126,861 0 0
Other State Aids 10-3XXX 2,046 0 0
Categorical Special Education Aid 10-3132 0 231,374 262,989
Equalization Aid 10-3176 0 2,463,037 2,425,553
Categorical Security Aid 10-3177 0 58,098 77,873
Adjustment Aid 10-3178 0 29,605 0
Categorical Transportation Aid 10-3121 0 26,291 41,990
SUBTOTAL  2,673,184 2,827,399 2,831,080
Adjustment for Prior Year Encumbrances  0 46,623 0
Actual Revenues (Over)/Under Expenditures  98,029 0 0
TOTAL OPERATING BUDGET  6,344,969 7,077,263 7,203,390
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 2,201 0 0
Revenues from State Sources:
Instructional Supplement Aid 20-3214 38,787 0 0
Other Restricted Entitlements 20-32XX 0 0 1,744
TOTAL REVENUES FROM STATE SOURCES  38,787 0 1,744
Revenues from Federal Sources:
Title I 20-4411-4416 89,367 84,263 67,411
Title VI 20-4417-4418 0 1,760 1,408
I.D.E.A. Part B (Handicapped) 20-4420-4429 139,771 139,631 111,705
Other 20-4XXX 86,786 24,455 19,564
TOTAL REVENUES FROM FEDERAL SOURCES  315,924 250,109 200,088
TOTAL GRANTS AND ENTITLEMENTS  356,912 250,109 201,832
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 206,639 203,972 205,823
TOTAL REVENUES FROM LOCAL SOURCES  206,639 203,972 205,823
TOTAL LOCAL REPAYMENT OF DEBT  206,639 203,972 205,823
Actual Revenues (Over)/Under Expenditures  3 0 0
TOTAL REPAYMENT OF DEBT  206,642 203,972 205,823
TOTAL REVENUES/SOURCES  6,908,523 7,531,344 7,611,045

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,187,3702,197,1612,274,225
Special Education 11-2XX-100-XXX556,922729,362700,434
Basic Skills/Remedial 11-230-100-XXX145,332182,900158,085
Bilingual Education 11-240-100-XXX34,58135,50049,776
Support Services:
Tuition 11-000-100-XXX114,848136,542112,884
Health Services 11-000-213-XXX141,577150,933121,213
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217304,821332,035340,805
Guidance 11-000-218-XXX124,272152,404141,923
Child Study Teams 11-000-219-XXX223,236256,537224,031
Educational Media Services - School Library 11-000-222-XXX4,6047,2676,300
Instructional Staff Training Services 11-000-223-XXX2,1556,0006,000
General Administration 11-000-230-XXX248,044291,756265,421
School Administration 11-000-240-XXX127,606134,604135,815
Central Svcs & Admin Info Technology 11-000-25X-XXX101,724107,100109,538
Operation and Maintenance of Plant Services 11-000-26X-XXX531,106585,065576,109
Student Transportation Services 11-000-270-XXX103,625145,675145,000
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,393,1461,614,7161,835,831
Total Support Services Expenditures 3,420,7643,920,6344,020,870
TOTAL GENERAL CURRENT EXPENSE 6,344,9697,065,5577,203,390
CAPITAL EXPENDITURES
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X011,7060
OPERATING BUDGET GRAND TOTAL 6,344,9697,077,2637,203,390
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX2,20100
Instructional Supplement Aid:
Support Services 20-214-200-XXX38,78700
TOTAL INSTRUCTIONAL SUPPLEMENT AID 38,78700
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX00572
Nonpublic Nursing Services 20-XXX-XXX-XXX00772
Nonpublic Technology Initiative 20-XXX-XXX-XXX00400
Total State Projects 38,78701,744
Federal Projects:
Title I 20-XXX-XXX-XXX89,36784,26367,411
Title VI 20-XXX-XXX-XXX01,7601,408
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX139,771139,631111,705
Other Special Projects 20-XXX-XXX-XXX86,78624,45519,564
Total Federal Projects 315,924250,109200,088
TOTAL GRANTS AND ENTITLEMENTS 356,912250,109201,832
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX206,642203,972205,823
TOTAL REPAYMENT OF DEBT 206,642203,972205,823
Total Expenditures 6,908,5237,531,3447,611,045

 

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 Budget327,518367,548295,024250,000
  Repayment of Debt3000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1111
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve995,923902,579483,3940
      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 Cost11,50312,20713,10612,56212,862
Total Classroom Instruction7,4727,6648,5237,8958,264
Classroom-Salaries and Benefits7,2667,3948,1547,6017,995
Classroom-General Supplies and Textbooks156224243232208
Classroom-Purchased Services and Other49471276261
Total Support Services1,8502,1401,9372,1642,059
Support Services-Salaries and Benefits1,6251,8861,6421,7911,696
Total Administrative Costs1,1381,2111,3431,2701,270
Administration-Salaries and Benefits9701,0481,1351,0351,093
Total Operations and Maintenance of Plant1,0031,1921,3031,2331,270
Operations & Maintenance of Plant-Salary & Ben.499554602550684
Total Food Services Costs400000
Total Extracurricular Costs00000
Total Equipment Costs00000
Employee Benefits as a % of Salaries33.93438.937.442.1

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
  • Shared Services with Mansfield School for an Billingual/ESL Teacher
  • Shared Services with Oxford School for an LDTC Teacher
  • Washington Borough Municipal Government - snow plowing
  • Transportation jointures with Warren Hills Regional
  • Transportation jointures with Sussex Cty Reg Coop
  • Aces Grants
  • Cluster Wide Curriculum Development

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,793,892 (A)
Estimated Net Taxable Valuation (as of 03/10/2009)374,287,160 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.0136 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,999,715 (D)
Estimated Net Taxable Valuation (as of 03/10/2009)374,287,160 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.0686 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,793,892 (G)
Estimated Equalized Valuation (as of 03/10/2009)581,191,242 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.6528 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,999,715 (J)
Estimated Equalized Valuation (as of 03/10/2009)581,191,242 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.6882 (L)