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User Friendly Budgets
2008

WARREN - HACKETTSTOWN

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time1,6031,5831,634
spacing
Pupils on Roll - Special Full-Time268305266
Private School Placements15120
spacing
Pupils Sent to Other Districts-Reg Prog109
Pupils Sent to Other Dists-Spec Ed Prog4619
Pupils Received557571576
Pupils in State Facilities100

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 612,144 1,675,000
Revenues from Local Sources:
Local Tax Levy 10-1210 13,121,539 13,524,545 13,705,866
Other Local Governmental Units - Unrestricted 10-12XX 75 0 0
Tuition 10-1300 6,402,575 6,531,630 7,060,000
Unrestricted Miscellaneous Revenues 10-1XXX 131,320 164,294 125,000
SUBTOTAL  19,655,509 20,220,469 20,890,866
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 3,591,875 3,591,875 0
Transportation Aid 10-3120 54,508 54,508 0
Special Education Aid 10-3130 565,100 565,100 0
Bilingual Education 10-3140 200,966 200,966 0
Extraordinary Aid 10-3131 35,705 0 56,639
Consolidated Aid 10-3195 155,802 155,802 0
Additional Formula Aid 10-3196 138,794 281,752 0
Other State Aids 10-3XXX 0 119,212 0
Categorical Special Education Aid 10-3132 0 0 667,348
Equalization Aid 10-3176 0 0 4,659,955
Categorical Security Aid 10-3177 0 0 139,397
Categorical Transportation Aid 10-3121 0 0 41,036
SUBTOTAL  4,742,750 4,969,215 5,564,375
Adjustment for Prior Year Encumbrances  0 1,194,291 0
Actual Revenues (Over)/Under Expenditures  -579,571 0 0
TOTAL OPERATING BUDGET  23,818,688 26,996,119 28,130,241
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 10,864 10,000 10,000
Revenues from State Sources:
Instructional Supplement Aid 20-3214 58,230 58,230 0
Other Restricted Entitlements 20-32XX 176,999 200,429 175,000
TOTAL REVENUES FROM STATE SOURCES  235,229 258,659 175,000
Revenues from Federal Sources:
Title I 20-4411-4416 134,593 116,652 100,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 406,179 449,938 400,000
Other 20-4XXX 93,633 155,440 50,000
TOTAL REVENUES FROM FEDERAL SOURCES  634,405 722,030 550,000
TOTAL GRANTS AND ENTITLEMENTS  880,498 990,689 735,000
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 273,621 299,535 302,405
Miscellaneous 40-1XXX 13,618 0 0
TOTAL REVENUES FROM LOCAL SOURCES  287,239 299,535 302,405
TOTAL LOCAL REPAYMENT OF DEBT  287,239 299,535 302,405
Actual Revenues (Over)/Under Expenditures  23,214 0 0
TOTAL REPAYMENT OF DEBT  310,453 299,535 302,405
TOTAL REVENUES/SOURCES  25,009,639 28,286,343 29,167,646

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX7,994,7518,765,0888,923,927
Special Education 11-2XX-100-XXX1,755,8741,949,6992,154,997
Basic Skills/Remedial 11-230-100-XXX238,137310,157426,814
Bilingual Education 11-240-100-XXX200,694216,417223,732
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX96,814105,938127,731
School Sponsored Athletics 11-402-100-XXX629,281701,443722,952
Support Services:
Tuition 11-000-100-XXX792,633902,1181,051,674
Attendance and Social Work Services 11-000-211-XXX39,87242,67944,500
Health Services 11-000-213-XXX265,776294,583313,062
Students - Related & Extraordinary 11-000-216,217178,402187,844196,002
Guidance 11-000-218-XXX797,819822,788782,140
Child Study Teams 11-000-219-XXX785,285822,767842,548
Improvement of Instructional Services 11-000-221-XXX230,820257,899261,750
Educational Media Services - School Library 11-000-222-XXX506,130548,740577,701
Instructional Staff Training Services 11-000-223-XXX10,08826,20026,200
General Administration 11-000-230-XXX481,679670,274624,600
School Administration 11-000-240-XXX989,9511,082,2311,120,954
Central Svcs & Admin Info Technology 11-000-25X-XXX316,579343,687376,000
Operation and Maintenance of Plant Services 11-000-26X-XXX1,815,2292,043,1342,106,975
Student Transportation Services 11-000-270-XXX407,550482,724492,400
Personal Services - Employee Benefits 11-XXX-XXX-2XX4,141,9005,083,2895,218,000
Food Services 11-000-310-XXX02,5000
Total Support Services Expenditures 11,759,71313,613,45714,034,506
TOTAL GENERAL CURRENT EXPENSE 22,675,26425,662,19926,614,659
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X153,110327,465168,100
Facilities Acquisition and Construction Services 12-000-4XX-XXX979,903987,5151,328,513
TOTAL CAPITAL EXPENDITURES 1,133,0131,314,9801,496,613
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X10,41118,94018,969
OPERATING BUDGET GRAND TOTAL 23,818,68826,996,11928,130,241
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX10,86410,00010,000
Instructional Supplement Aid:
Instruction 20-214-100-XXX58,23058,2300
TOTAL INSTRUCTIONAL SUPPLEMENT AID 58,23058,2300
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX14,56713,97310,000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX74,36187,58980,000
Nonpublic Handicapped Services 20-XXX-XXX-XXX58,30569,56760,000
Nonpublic Nursing Services 20-XXX-XXX-XXX19,38019,30015,000
Nonpublic Technology Initiative 20-XXX-XXX-XXX10,29810,00010,000
Other Special Projects 20-XXX-XXX-XXX8800
Total State Projects 235,229258,659175,000
Federal Projects:
Title I 20-XXX-XXX-XXX134,593116,652100,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX406,179449,938400,000
Other Special Projects 20-XXX-XXX-XXX93,633155,44050,000
Total Federal Projects 634,405722,030550,000
TOTAL GRANTS AND ENTITLEMENTS 880,498990,689735,000
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX310,453299,535302,405
TOTAL REPAYMENT OF DEBT 310,453299,535302,405
Total Expenditures 25,009,63928,286,34329,167,646

 

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 Budget962,088512,079538,056512,079
  Repayment of Debt46,89723,68300
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve5,0005,0005,0005,000
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve612,1442,261,1671,649,0230
      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 Cost11,12011,59712,39912,91013,198
Total Classroom Instruction6,7026,9737,4377,7497,990
Classroom-Salaries and Benefits6,3776,6607,0267,2477,566
Classroom-General Supplies and Textbooks212201225246238
Classroom-Purchased Services and Other113112186256185
Total Support Services1,7341,9011,9832,0532,050
Support Services-Salaries and Benefits1,6131,7651,8411,8991,865
Total Administrative Costs1,2311,1851,3001,3811,381
Administration-Salaries and Benefits1,0041,0291,0761,1101,145
Total Operations and Maintenance of Plant1,0471,0571,1541,1851,213
Operations & Maintenance of Plant-Salary & Ben.329364405418429
Total Food Services Costs00110
Total Extracurricular Costs401475518533557
Total Equipment Costs688312017489
Employee Benefits as a % of Salaries26.927.930.131.931.4

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
  • Curriculum articulation
  • Star lab
  • Joint purchasing
  • Joint insurance funds
  • interlocal agreements for facilities services & projects
  • Staff Development
  • Crisis situation support
  • Joint transportation

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy13,705,866 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)601,497,001 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1002.2786 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy14,008,271 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)601,497,001 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1002.3289 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy13,705,866 (G)
Estimated Equalized Valuation (as of 10/01/2007)1,062,500,742 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.2900 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy14,008,271 (J)
Estimated Equalized Valuation (as of 10/01/2007)1,062,500,742 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.3184 (L)