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User Friendly Budgets
2008

WARREN - KNOWLTON TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual		October 15, 2007
Actual		October 15, 2008
Estimated
Pupils on Roll Regular Full-Time283270279
spacing
Pupils on Roll - Special Full-Time403737
Private School Placements222
spacing
Pupils Sent to Other Dists-Spec Ed Prog011
Pupils Received111

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual		2007-08
Revised		2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 68,500 68,500
Revenues from Local Sources:
Local Tax Levy 10-1210 2,366,564 2,475,074 2,473,014
Tuition 10-1300 13,012 0 10,000
Interest Earned on Capital Reserve Funds 10-1XXX 3,890 1,000 1,000
Unrestricted Miscellaneous Revenues 10-1XXX 60,401 70,571 47,016
SUBTOTAL  2,443,867 2,546,645 2,531,030
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 696,181 696,181 0
Transportation Aid 10-3120 147,273 147,273 0
Special Education Aid 10-3130 153,189 153,189 0
Bilingual Education 10-3140 4,636 4,636 0
Stabilization Aid 10-3171 226,912 226,912 0
Extraordinary Aid 10-3131 17,996 0 37,411
Consolidated Aid 10-3195 41,035 41,035 0
Additional Formula Aid 10-3196 38,077 77,296 0
Other State Aids 10-3XXX 1,764 56,014 0
Categorical Special Education Aid 10-3132 0 0 150,040
Equalization Aid 10-3176 0 0 1,247,184
Categorical Security Aid 10-3177 0 0 23,645
Categorical Transportation Aid 10-3121 0 0 105,280
SUBTOTAL  1,327,063 1,402,536 1,563,560
Adjustment for Prior Year Encumbrances  0 116,399 0
Actual Revenues (Over)/Under Expenditures  -50,277 0 0
TOTAL OPERATING BUDGET  3,720,653 4,134,080 4,163,090
GRANTS AND ENTITLEMENTS
Revenues from Federal Sources:
Title I 20-4411-4416 19,821 13,670 12,450
I.D.E.A. Part B (Handicapped) 20-4420-4429 68,916 71,293 65,500
Other 20-4XXX 48,460 42,648 12,325
TOTAL REVENUES FROM FEDERAL SOURCES  137,197 127,611 90,275
TOTAL GRANTS AND ENTITLEMENTS  137,197 127,611 90,275
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 155,377 147,851 140,325
TOTAL REVENUES FROM LOCAL SOURCES  155,377 147,851 140,325
Revenues from State Sources:
Debt Service Aid Type II 40-3160 76,267 72,573 68,879
TOTAL LOCAL REPAYMENT OF DEBT  231,644 220,424 209,204
TOTAL REPAYMENT OF DEBT  231,644 220,424 209,204
TOTAL REVENUES/SOURCES  4,089,494 4,482,115 4,462,569

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures		2007-08
Rev. Approp.		2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,293,6131,437,0981,440,711
Special Education 11-2XX-100-XXX364,064304,224346,920
Basic Skills/Remedial 11-230-100-XXX52,42058,72860,650
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX13,60715,90018,900
Other Instructional Programs 11-4XX-100-XXX11,48313,25022,910
Support Services:
Tuition 11-000-100-XXX106,161148,272134,072
Health Services 11-000-213-XXX70,65473,58374,685
Students - Related & Extraordinary 11-000-216,217134,393142,383160,130
Guidance 11-000-218-XXX11,88612,62612,962
Child Study Teams 11-000-219-XXX76,56089,09692,838
Improvement of Instructional Services 11-000-221-XXX5,3595,6005,600
Educational Media Services - School Library 11-000-222-XXX91,77374,92178,295
Instructional Staff Training Services 11-000-223-XXX7,7289,08610,250
General Administration 11-000-230-XXX243,688298,516308,297
School Administration 11-000-240-XXX90,33494,72193,060
Central Svcs & Admin Info Technology 11-000-25X-XXX80,98283,20586,413
Operation and Maintenance of Plant Services 11-000-26X-XXX276,546280,936323,844
Student Transportation Services 11-000-270-XXX234,274281,053289,996
Personal Services - Employee Benefits 11-XXX-XXX-2XX482,431537,308581,557
Total Support Services Expenditures 1,912,7692,131,3062,251,999
TOTAL GENERAL CURRENT EXPENSE 3,647,9563,960,5064,142,090
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60401,0001,000
Equipment 12-XXX-XXX-73X13,56200
Facilities Acquisition and Construction Services 12-000-4XX-XXX48,982154,6680
TOTAL CAPITAL EXPENDITURES 62,544155,6681,000
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X10,15317,90620,000
OPERATING BUDGET GRAND TOTAL 3,720,6534,134,0804,163,090
GRANTS AND ENTITLEMENTS
Federal Projects:
Title I 20-XXX-XXX-XXX19,82113,67012,450
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX68,91671,29365,500
Other Special Projects 20-XXX-XXX-XXX48,46042,64812,325
Total Federal Projects 137,197127,61190,275
TOTAL GRANTS AND ENTITLEMENTS 137,197127,61190,275
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX231,644220,424209,204
TOTAL REPAYMENT OF DEBT 231,644220,424209,204
Total Expenditures 4,089,4944,482,1154,462,569

 

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 Budget275,463197,615210,933142,433
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve36,43380,32381,32382,323
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve10,1368,81800
      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 Cost9,95110,20111,10911,57811,841
Total Classroom Instruction6,3846,3306,8067,1547,228
Classroom-Salaries and Benefits5,9036,0516,4746,8056,901
Classroom-General Supplies and Textbooks301171269283255
Classroom-Purchased Services and Other180108636672
Total Support Services1,2771,4121,6191,5551,614
Support Services-Salaries and Benefits1,0411,0871,1781,2361,249
Total Administrative Costs1,3411,4681,6681,7841,784
Administration-Salaries and Benefits1,1121,1171,1911,2511,256
Total Operations and Maintenance of Plant8819239401,0051,119
Operations & Maintenance of Plant-Salary & Ben.405417448470478
Total Food Services Costs00000
Total Extracurricular Costs4850606373
Total Equipment Costs042000
Employee Benefits as a % of Salaries2020.321.621.622.5

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
  • * Assembly programs: Cluster/sending or area districts join to schedule
  • assembly programs for a reduction in fees
  • * Catholic charities: CAP (Child Assault Prevention) program; shared
  • grant fee
  • * Child Care Services: YMCA offers before and after school child care in
  • school facility
  • * Consortium purchase of heating fuel HC ESC
  • * Curriculum Coordinator: Cluster districts join to hire a curriculum
  • consultant in order to write curriculum cluster-wide
  • * E-rate: 40% discount in the purchase of telecommunications
  • * Facilities: Cluster school districts share facilities for events
  • * Gifted & Talented Consortium: Schools in the county co-sponsor
  • enrichment activities
  • * Municipality: Provides the district with snow removal, grass mowing,
  • and assists with facility projects
  • * NCLB Coordinator: Cluster school districts join to hire a corrdinator
  • * Professional Development: County-wide in-service day in October;
  • cluster schools share the cost of presenters or consultants
  • * Transportation Services: Joint transportation contracts with other
  • districts to reduce transportation costs
  • * Youth Athletic Services: Sponsor after school athletics in school
  • facilities
  • * Warren County Special Services School District: lease a classroom for
  • a nominal fee and provide the county with specialized programming

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,473,014 (A)
Estimated Net Taxable Valuation (as of 02/06/2008)256,398,040 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.9645 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,613,339 (D)
Estimated Net Taxable Valuation (as of 02/06/2008)256,398,040 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.0193 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,473,014 (G)
Estimated Equalized Valuation (as of 10/01/2007)410,014,544 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.6032 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,613,339 (J)
Estimated Equalized Valuation (as of 10/01/2007)410,014,544 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.6374 (L)