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User Friendly Budgets
2008

WARREN - FRELINGHUYSEN TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time182183173
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Pupils on Roll - Special Full-Time262529
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Pupils Sent to Other Dists-Spec Ed Prog211

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 9,052 0
Budgeted Fund Bal - Deposit to Capital Reserve 10-303 0 0 90,000
Withdrawal from Cap Res-for Local Share 10-307 0 0 30,000
Revenues from Local Sources:
Local Tax Levy 10-1210 1,788,289 1,788,289 1,788,289
Tuition 10-1300 14,870 6,900 9,200
Interest Earned on Capital Reserve Funds 10-1XXX 306 120 600
Other Restricted Miscellaneous Revenues 10-1XXX 0 6,000 4,200
Unrestricted Miscellaneous Revenues 10-1XXX 26,211 6,000 12,144
SUBTOTAL  1,829,676 1,807,309 1,814,433
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 337,342 337,342 0
Transportation Aid 10-3120 90,950 90,950 0
Special Education Aid 10-3130 125,072 125,072 0
Consolidated Aid 10-3195 23,370 23,370 0
Additional Formula Aid 10-3196 17,302 35,123 0
Other State Aids 10-3XXX 0 24,995 0
Categorical Special Education Aid 10-3132 0 0 103,563
Equalization Aid 10-3176 0 0 471,208
Categorical Security Aid 10-3177 0 0 13,702
Categorical Transportation Aid 10-3121 0 0 63,940
SUBTOTAL  594,036 636,852 652,413
Adjustment for Prior Year Encumbrances  0 38,336 0
Actual Revenues (Over)/Under Expenditures  -26,943 0 0
TOTAL OPERATING BUDGET  2,396,769 2,491,549 2,586,846
GRANTS AND ENTITLEMENTS
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 40,380 41,565 41,565
Other 20-4XXX 35,017 32,106 32,106
TOTAL REVENUES FROM FEDERAL SOURCES  75,397 73,671 73,671
TOTAL GRANTS AND ENTITLEMENTS  75,397 73,671 73,671
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1 0
Revenues from Local Sources:
Local Tax Levy 40-1210 0 161,133 154,300
TOTAL REVENUES FROM LOCAL SOURCES  0 161,133 154,300
Revenues from State Sources:
Debt Service Aid Type II 40-3160 0 80,264 76,860
TOTAL LOCAL REPAYMENT OF DEBT  0 241,398 231,160
TOTAL REPAYMENT OF DEBT  0 241,398 231,160
TOTAL REVENUES/SOURCES  2,472,166 2,806,618 2,891,677

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX791,508927,374855,305
Special Education 11-2XX-100-XXX150,385157,440199,055
Basic Skills/Remedial 11-230-100-XXX46,60349,21550,305
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX5,8235,8005,800
Other Instructional Programs 11-4XX-100-XXX200300600
Support Services:
Tuition 11-000-100-XXX167,70355,50830,000
Health Services 11-000-213-XXX55,13658,59562,050
Students - Related & Extraordinary 11-000-216,21737,85545,40645,190
Guidance 11-000-218-XXX7,6007,9238,280
Child Study Teams 11-000-219-XXX65,01174,58075,560
Improvement of Instructional Services 11-000-221-XXX3,7383,5073,500
Educational Media Services - School Library 11-000-222-XXX6,1875,3005,300
Instructional Staff Training Services 11-000-223-XXX2,8084,0004,000
General Administration 11-000-230-XXX120,282127,759129,513
School Administration 11-000-240-XXX80,71582,43672,318
Central Svcs & Admin Info Technology 11-000-25X-XXX75,76184,05080,620
Operation and Maintenance of Plant Services 11-000-26X-XXX343,983251,813244,337
Student Transportation Services 11-000-270-XXX139,076203,486152,444
Personal Services - Employee Benefits 11-XXX-XXX-2XX288,395256,046342,522
Food Services 11-000-310-XXX8,0001,0008,000
Total Support Services Expenditures 1,402,2501,261,4091,263,634
TOTAL GENERAL CURRENT EXPENSE 2,396,7692,401,5382,374,699
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-6040090,000
Interest Earned on Capital Reserve 10-6040120600
Facilities Acquisition and Construction Services 12-000-4XX-XXX0030,000
TOTAL CAPITAL EXPENDITURES 0120120,600
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X089,89191,547
OPERATING BUDGET GRAND TOTAL 2,396,7692,491,5492,586,846
GRANTS AND ENTITLEMENTS
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX40,38041,56541,565
Other Special Projects 20-XXX-XXX-XXX35,01732,10632,106
Total Federal Projects 75,39773,67173,671
TOTAL GRANTS AND ENTITLEMENTS 75,39773,67173,671
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX0241,398231,160
TOTAL REPAYMENT OF DEBT 0241,398231,160
Total Expenditures 2,472,1662,806,6182,891,677

 

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 Budget133,660249,599339,599249,599
  Repayment of Debt1100
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve33,85845,16445,284105,884
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve65,9329,05200
      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 Cost10,17010,39010,64510,87611,478
Total Classroom Instruction6,4585,8366,4776,4967,133
Classroom-Salaries and Benefits6,1415,5356,1826,1686,755
Classroom-General Supplies and Textbooks226220196220261
Classroom-Purchased Services and Other9181100107117
Total Support Services1,0081,1311,2641,2681,163
Support Services-Salaries and Benefits565706753757636
Total Administrative Costs1,6381,4781,5631,6071,595
Administration-Salaries and Benefits1,3791,2201,3031,3171,315
Total Operations and Maintenance of Plant1,0221,8771,3061,4711,515
Operations & Maintenance of Plant-Salary & Ben.456535571580659
Total Food Services Costs10405542
Total Extracurricular Costs2729312930
Total Equipment Costs00000
Employee Benefits as a % of Salaries25.221.717.217.223.6

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
  • Ridge & Valley Charter School Transportation to and from provided by
  • Allamuchy School District.
  • AIL & Non Public Transportation provided by North Warren Regional School
  • District.
  • Child Study Team Services provided by Blairstown Township School District
  • North Warren Cluster Curriculum Coordinator shared service with
  • Blairstown School District, Knowlton School District and North Warren
  • Regional School District.
  • Field trip transportation provided by Allamuchy School District.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,788,289 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)274,503,413 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.6515 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,942,589 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)274,503,413 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.7077 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,788,289 (G)
Estimated Equalized Valuation (as of 10/01/2007)308,626,907 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.5794 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,942,589 (J)
Estimated Equalized Valuation (as of 10/01/2007)308,626,907 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.6294 (L)