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User Friendly Budgets
2008

WARREN - ALPHA BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time235230240
spacing
Pupils on Roll - Special Full-Time433629
Private School Placements002
spacing
Pupils Sent to Contracted Preschool Prog100
Pupils Sent to Other Districts-Reg Prog818388
Pupils Sent to Other Dists-Spec Ed Prog101429

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 28,413 121,961 0
Revenues from Local Sources:
Local Tax Levy 10-1210 2,630,152 2,765,358 2,748,105
Interest Earned on Capital Reserve Funds 10-1XXX 1,185 100 100
Unrestricted Miscellaneous Revenues 10-1XXX 34,469 15,000 25,000
SUBTOTAL  2,665,806 2,780,458 2,773,205
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 1,054,999 1,054,999 0
Transportation Aid 10-3120 77,979 77,979 0
Special Education Aid 10-3130 405,744 405,744 0
Bilingual Education 10-3140 2,336 2,336 0
Stabilization Aid 10-3171 15,947 15,947 0
Extraordinary Aid 10-3131 8,898 0 30,274
Consolidated Aid 10-3195 42,571 42,571 0
Additional Formula Aid 10-3196 48,529 98,514 0
Other State Aids 10-3XXX 2,658 73,594 0
Categorical Special Education Aid 10-3132 0 0 179,846
Equalization Aid 10-3176 0 0 1,675,191
Categorical Security Aid 10-3177 0 0 27,697
Categorical Transportation Aid 10-3121 0 0 65,244
SUBTOTAL  1,659,661 1,771,684 1,978,252
Adjustment for Prior Year Encumbrances  0 96,749 0
Actual Revenues (Over)/Under Expenditures  -102,955 0 0
TOTAL OPERATING BUDGET  4,222,512 4,770,852 4,751,457
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 3,000 0 0
Revenues from State Sources:
Instructional Supplement Aid 20-3214 18,045 18,045 0
Other Restricted Entitlements 20-32XX 87 0 0
TOTAL REVENUES FROM STATE SOURCES  18,132 18,045 0
Revenues from Federal Sources:
Title I 20-4411-4416 26,222 25,000 33,800
I.D.E.A. Part B (Handicapped) 20-4420-4429 67,813 70,000 71,000
Other 20-4XXX 20,030 17,000 0
TOTAL REVENUES FROM FEDERAL SOURCES  114,065 112,000 104,800
TOTAL GRANTS AND ENTITLEMENTS  135,197 130,045 104,800
TOTAL REVENUES/SOURCES  4,357,709 4,900,897 4,856,257

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,252,0161,374,0841,392,685
Special Education 11-2XX-100-XXX236,771309,271323,144
Basic Skills/Remedial 11-230-100-XXX89,59353,22568,200
Bilingual Education 11-240-100-XXX2,3492,3362,336
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX3,5624,5004,500
Community Services Programs/Operations 11-800-330-XXX05050
Support Services:
Tuition 11-000-100-XXX976,811849,633788,472
Health Services 11-000-213-XXX49,02555,32057,428
Students - Related & Extraordinary 11-000-216,217102,052153,341162,319
Guidance 11-000-218-XXX55,66365,30365,991
Child Study Teams 11-000-219-XXX91,04090,528133,422
Improvement of Instructional Services 11-000-221-XXX5,85745,81650,137
Educational Media Services - School Library 11-000-222-XXX51,93054,55057,518
Instructional Staff Training Services 11-000-223-XXX5,1544,5005,500
General Administration 11-000-230-XXX114,426158,021162,908
School Administration 11-000-240-XXX128,390151,184156,890
Central Svcs & Admin Info Technology 11-000-25X-XXX88,35190,50882,575
Operation and Maintenance of Plant Services 11-000-26X-XXX266,732288,819276,235
Student Transportation Services 11-000-270-XXX97,287173,358163,000
Personal Services - Employee Benefits 11-XXX-XXX-2XX591,628718,630698,047
Food Services 11-000-310-XXX01,0000
Total Support Services Expenditures 2,624,3462,900,5112,860,442
TOTAL GENERAL CURRENT EXPENSE 4,208,6374,643,9774,651,357
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-6041,18500
Interest Earned on Capital Reserve 10-6040100100
Equipment 12-XXX-XXX-73X12,69012,0750
Facilities Acquisition and Construction Services 12-000-4XX-XXX0114,700100,000
TOTAL CAPITAL EXPENDITURES 13,875126,875100,100
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 4,222,5124,770,8524,751,457
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX3,00000
Instructional Supplement Aid:
Instruction 20-214-100-XXX18,04518,0450
TOTAL INSTRUCTIONAL SUPPLEMENT AID 18,04518,0450
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX8700
Total State Projects 18,13218,0450
Federal Projects:
Title I 20-XXX-XXX-XXX26,22225,00033,800
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX67,81370,00071,000
Other Special Projects 20-XXX-XXX-XXX20,03017,0000
Total Federal Projects 114,065112,000104,800
TOTAL GRANTS AND ENTITLEMENTS 135,197130,045104,800
REPAYMENT OF DEBT
Total Expenditures 4,357,7094,900,8974,856,257

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/06
Audited
Balance
6/30/07
Estimated
Balance
6/30/08
Estimated
Balance
6/30/09
Unreserved:
  General Operating Budget101,021251,353249,995249,995
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve24,54025,72525,82525,925
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve149,016120,60300
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2005-06
Actual
2006-07
Actual
2007-08
Original
Budget
2007-08
Revised
Budget
2008-09
Proposed
Budget
Total Comparative Per Pupil Cost11,41811,37612,37113,68113,754
Total Classroom Instruction7,4027,2397,7258,4798,424
Classroom-Salaries and Benefits6,9366,7747,1967,8687,825
Classroom-General Supplies and Textbooks270300320399363
Classroom-Purchased Services and Other196164209212236
Total Support Services1,6491,6202,0082,2002,449
Support Services-Salaries and Benefits1,3621,4671,6751,8272,065
Total Administrative Costs1,4841,4271,5691,7501,696
Administration-Salaries and Benefits1,0101,0701,1461,037877
Total Operations and Maintenance of Plant8491,0741,0451,2271,164
Operations & Maintenance of Plant-Salary & Ben.513515547592603
Total Food Services Costs190440
Total Extracurricular Costs1516202221
Total Equipment Costs1994624450
Employee Benefits as a % of Salaries25.927.730.831.329.5

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2008 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 2007-08 revised appropriations and the 2008-09 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
  • Have an interlocal services agreement where the Alpha Borough Board of
  • Education contracts with the Pohatcong Township Board of Education for
  • Pohatcong to provide all business services for Alpha.
  • Alpha participates in a transportation jointure with the Pohatcong
  • Township School for home to school busing.
  • Participates in the ACES utility bidding.
  • Purchases using vendors awarded NJ State contracts.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,748,105 (A)
Estimated Net Taxable Valuation (as of 02/25/2008)213,239,141 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.2887 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,748,105 (D)
Estimated Net Taxable Valuation (as of 02/25/2008)213,239,141 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.2887 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,748,105 (G)
Estimated Equalized Valuation (as of 02/25/2008)248,067,870 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.1078 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,748,105 (J)
Estimated Equalized Valuation (as of 02/25/2008)248,067,870 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.1078 (L)