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User Friendly Budgets
2008

WARREN - LOPATCONG TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time853829846
spacing
Pupils on Roll - Special Full-Time596560
Private School Placements579
spacing
Pupils Sent to Other Districts-Reg Prog325322348
Pupils Sent to Other Dists-Spec Ed Prog383321
Pupils Received700
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 0 192,297 147,983
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 0 20,000 20,000
Revenues from Local Sources:
Local Tax Levy 10-1210 10,693,264 11,009,595 11,018,756
Tuition 10-1300 10,350 6,000 7,500
Interest Earned on Capital Reserve Funds 10-1XXX 3,054 1,500 400
Unrestricted Miscellaneous Revenues 10-1XXX 81,087 60,000 60,000
SUBTOTAL  10,787,755 11,077,095 11,086,656
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 1,849,722 1,849,722 0
Transportation Aid 10-3120 112,735 112,735 0
Special Education Aid 10-3130 474,283 474,283 0
Bilingual Education 10-3140 4,636 4,636 0
Extraordinary Aid 10-3131 8,695 0 21,139
Consolidated Aid 10-3195 126,946 126,946 0
Additional Formula Aid 10-3196 77,050 159,645 0
Other State Aids 10-3XXX 112,211 107,803 0
Categorical Special Education Aid 10-3132 0 0 630,470
Equalization Aid 10-3176 0 0 2,522,212
Categorical Security Aid 10-3177 0 0 88,398
Categorical Transportation Aid 10-3121 0 0 144,227
SUBTOTAL  2,766,278 2,835,770 3,406,446
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 1,500 1,000
SUBTOTAL  0 1,500 1,000
Adjustment for Prior Year Encumbrances  0 552,966 0
Actual Revenues (Over)/Under Expenditures  -259,776 0 0
TOTAL OPERATING BUDGET  13,294,257 14,679,628 14,662,085
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 8,750 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 29,031 18,457 15,688
TOTAL REVENUES FROM STATE SOURCES  29,031 18,457 15,688
Revenues from Federal Sources:
Title I 20-4411-4416 27,007 18,969 16,124
I.D.E.A. Part B (Handicapped) 20-4420-4429 205,095 222,885 189,452
Other 20-4XXX 9,321 22,952 19,508
TOTAL REVENUES FROM FEDERAL SOURCES  241,423 264,806 225,084
TOTAL GRANTS AND ENTITLEMENTS  279,204 283,263 240,772
REPAYMENT OF DEBT
Transfers from Other Funds 40-5200 0 107,855 0
Revenues from Local Sources:
Local Tax Levy 40-1210 808,051 792,570 900,885
TOTAL REVENUES FROM LOCAL SOURCES  808,051 792,570 900,885
Revenues from State Sources:
Debt Service Aid Type II 40-3160 302,276 263,027 263,161
TOTAL LOCAL REPAYMENT OF DEBT  1,110,327 1,163,452 1,164,046
TOTAL REPAYMENT OF DEBT  1,110,327 1,163,452 1,164,046
TOTAL REVENUES/SOURCES  14,683,788 16,126,343 16,066,903

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX3,426,7703,808,3853,970,816
Special Education 11-2XX-100-XXX746,055747,265825,276
Basic Skills/Remedial 11-230-100-XXX390,714639,846573,228
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX22,12531,27329,475
Support Services:
Tuition 11-000-100-XXX3,461,8843,408,9743,272,335
Attendance and Social Work Services 11-000-211-XXX0076,046
Health Services 11-000-213-XXX110,978114,934123,513
Students - Related & Extraordinary 11-000-216,217137,962225,687278,417
Guidance 11-000-218-XXX126,278132,841167,774
Child Study Teams 11-000-219-XXX300,637312,624335,678
Educational Media Services - School Library 11-000-222-XXX119,738122,520134,795
Instructional Staff Training Services 11-000-223-XXX40,30030,16020,000
General Administration 11-000-230-XXX364,226444,712390,013
School Administration 11-000-240-XXX363,488388,674360,620
Central Svcs & Admin Info Technology 11-000-25X-XXX197,083220,755253,938
Operation and Maintenance of Plant Services 11-000-26X-XXX1,135,6221,246,9001,258,463
Student Transportation Services 11-000-270-XXX438,928542,045523,455
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,774,8851,886,0782,011,043
Total Support Services Expenditures 8,572,0099,076,9049,206,090
TOTAL GENERAL CURRENT EXPENSE 13,157,67314,303,67314,604,885
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60401,500400
Equipment 12-XXX-XXX-73X66,87378,90137,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX32,771275,55419,800
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-93136,94020,0000
TOTAL CAPITAL EXPENDITURES 136,584375,95557,200
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 13,294,25714,679,62814,662,085
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX8,75000
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX4,0743,1862,708
Nonpublic Auxiliary Services 20-XXX-XXX-XXX08,5917,302
Nonpublic Nursing Services 20-XXX-XXX-XXX5,4204,4003,740
Nonpublic Technology Initiative 20-XXX-XXX-XXX2,9202,2801,938
Other Special Projects 20-XXX-XXX-XXX16,61700
Total State Projects 29,03118,45715,688
Federal Projects:
Title I 20-XXX-XXX-XXX27,00718,96916,124
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX205,095222,885189,452
Other Special Projects 20-XXX-XXX-XXX9,32122,95219,508
Total Federal Projects 241,423264,806225,084
TOTAL GRANTS AND ENTITLEMENTS 279,204283,263240,772
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,110,3271,163,4521,164,046
TOTAL REPAYMENT OF DEBT 1,110,3271,163,4521,164,046
Total Expenditures 14,683,78816,126,34316,066,903

 

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 Budget467,153457,621323,028270,293
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve76,04641,84623,5213,921
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve11,411100,21795,2480
      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 Cost9,04610,07310,64411,49911,931
Total Classroom Instruction5,6806,2916,7207,2677,446
Classroom-Salaries and Benefits5,2415,7796,1676,5436,910
Classroom-General Supplies and Textbooks394432334445343
Classroom-Purchased Services and Other4681219278192
Total Support Services9821,1391,1871,2941,551
Support Services-Salaries and Benefits9151,0011,0601,0981,350
Total Administrative Costs1,1261,2231,2431,3331,333
Administration-Salaries and Benefits8349441,0041,0581,018
Total Operations and Maintenance of Plant1,2481,3891,4621,5601,560
Operations & Maintenance of Plant-Salary & Ben.587670698742776
Total Food Services Costs00000
Total Extracurricular Costs931334542
Total Equipment Costs3373588841
Employee Benefits as a % of Salaries29.429.728.628.628.2

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
  • The district participates in the ACES and Act Program. We file an E-rate
  • application annually. We coordinate non-public and special education
  • transportation routes with other county districts through Warren County
  • Special Services School District. The district has made efforts to share
  • services with the municipal government for snow plowing and road salt.
  • We have partnered with Eneractive Solutions and North American Power
  • Partners in an effort to conserve and sell back energy. This not only
  • reduces our energy costs but also attempt to establish a revenue source.
  • The district also participates in the meidcare Semi-reimbursement program

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy11,018,756 (A)
Estimated Net Taxable Valuation (as of 01/07/2008)1,028,483,176 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.0714 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy11,919,641 (D)
Estimated Net Taxable Valuation (as of 01/07/2008)1,028,483,176 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.1590 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy11,018,756 (G)
Estimated Equalized Valuation (as of 01/07/2008)1,017,576,525 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.0828 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy11,919,641 (J)
Estimated Equalized Valuation (as of 01/07/2008)1,017,576,525 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.1714 (L)