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User Friendly Budgets
2008

WARREN - NORTH WARREN REGIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time928942947
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Pupils on Roll - Special Full-Time166165168
Private School Placements12910
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Pupils Sent to Other Dists-Spec Ed Prog8109
Pupils Received230
Pupils in State Facilities010

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 515,687 617,700
Revenues from Local Sources:
Local Tax Levy 10-1210 9,322,313 9,785,766 9,785,083
Tuition 10-1300 23,385 30,000 0
Transportation Fees from Other LEAs 10-1420-1440 41,122 41,300 44,900
Interest Earned on Capital Reserve Funds 10-1XXX 372 100 100
Unrestricted Miscellaneous Revenues 10-1XXX 157,824 87,300 115,000
SUBTOTAL  9,545,016 9,944,466 9,945,083
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 3,033,417 3,033,417 0
Transportation Aid 10-3120 448,471 448,471 0
Special Education Aid 10-3130 668,416 668,416 0
Bilingual Education 10-3140 1,186 1,186 0
Academic Achievement Reward Program 10-3193 57,807 0 0
Extraordinary Aid 10-3131 68,323 0 177,085
Consolidated Aid 10-3195 112,573 112,573 0
Additional Formula Aid 10-3196 127,922 261,416 0
Other State Aids 10-3XXX 11,132 57,807 0
Categorical Special Education Aid 10-3132 0 0 580,456
Equalization Aid 10-3176 0 0 4,315,720
Categorical Security Aid 10-3177 0 0 78,766
Categorical Transportation Aid 10-3121 0 0 424,480
SUBTOTAL  4,529,247 4,583,286 5,576,507
Adjustment for Prior Year Encumbrances  0 21,500 0
Actual Revenues (Over)/Under Expenditures  30,839 0 0
TOTAL OPERATING BUDGET  14,105,102 15,064,939 16,139,290
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 17,777 23,400 23,400
TOTAL REVENUES FROM STATE SOURCES  17,777 23,400 23,400
Revenues from Federal Sources:
Title I 20-4411-4416 22,807 15,763 15,400
Title VI 20-4417-4418 0 22,647 23,800
I.D.E.A. Part B (Handicapped) 20-4420-4429 186,792 189,851 189,800
Other 20-4XXX 66,633 3,474 2,300
TOTAL REVENUES FROM FEDERAL SOURCES  276,232 231,735 231,300
TOTAL GRANTS AND ENTITLEMENTS  294,009 255,135 254,700
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1 0
Revenues from Local Sources:
Local Tax Levy 40-1210 325,185 127,499 127,500
TOTAL REVENUES FROM LOCAL SOURCES  325,185 127,499 127,500
Revenues from State Sources:
Debt Service Aid Type II 40-3160 101,333 0 0
TOTAL LOCAL REPAYMENT OF DEBT  426,518 127,500 127,500
Actual Revenues (Over)/Under Expenditures  1,003 0 0
TOTAL REPAYMENT OF DEBT  427,521 127,500 127,500
TOTAL REVENUES/SOURCES  14,826,632 15,447,574 16,521,490

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX4,489,4764,549,9254,844,013
Special Education 11-2XX-100-XXX745,478853,350874,657
Basic Skills/Remedial 11-230-100-XXX98,086191,550201,022
Bilingual Education 11-240-100-XXX3,98213,33014,900
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX103,946118,323132,900
School Sponsored Athletics 11-402-100-XXX443,318500,308524,153
Support Services:
Tuition 11-000-100-XXX884,703918,0711,141,905
Attendance and Social Work Services 11-000-211-XXX34,50037,43039,470
Health Services 11-000-213-XXX66,18972,29575,580
Students - Related & Extraordinary 11-000-216,217428,516536,380559,984
Guidance 11-000-218-XXX344,031351,640359,930
Child Study Teams 11-000-219-XXX196,568259,455274,057
Improvement of Instructional Services 11-000-221-XXX80,587108,200111,040
Educational Media Services - School Library 11-000-222-XXX126,562121,965126,200
Instructional Staff Training Services 11-000-223-XXX19,99327,00028,675
General Administration 11-000-230-XXX399,247465,065449,429
School Administration 11-000-240-XXX668,097716,255721,945
Central Svcs & Admin Info Technology 11-000-25X-XXX244,018319,112324,664
Operation and Maintenance of Plant Services 11-000-26X-XXX1,034,0831,038,6311,116,040
Student Transportation Services 11-000-270-XXX1,181,8291,158,9481,272,508
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,943,3422,202,5512,310,996
Total Support Services Expenditures 7,652,2658,332,9988,912,423
TOTAL GENERAL CURRENT EXPENSE 13,536,55114,559,78415,504,068
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040100100
Equipment 12-XXX-XXX-73X37,528115,500237,395
Facilities Acquisition and Construction Services 12-000-4XX-XXX209,924343,000355,152
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931253,00000
TOTAL CAPITAL EXPENDITURES 500,452458,600592,647
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X68,09946,55542,575
OPERATING BUDGET GRAND TOTAL 14,105,10215,064,93916,139,290
GRANTS AND ENTITLEMENTS
Other State Projects:
Nonpublic Technology Initiative 20-XXX-XXX-XXX9,60017,40017,400
Other Special Projects 20-XXX-XXX-XXX8,1776,0006,000
Total State Projects 17,77723,40023,400
Federal Projects:
Title I 20-XXX-XXX-XXX22,80715,76315,400
Title VI 20-XXX-XXX-XXX022,64723,800
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX186,792189,851189,800
Other Special Projects 20-XXX-XXX-XXX66,6333,4742,300
Total Federal Projects 276,232231,735231,300
TOTAL GRANTS AND ENTITLEMENTS 294,009255,135254,700
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX427,521127,500127,500
TOTAL REPAYMENT OF DEBT 427,521127,500127,500
Total Expenditures 14,826,63215,447,57416,521,490

 

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 Budget337,386361,557327,102261,150
  Repayment of Debt1,004100
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve101,9252,2972,3972,497
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve1,013,8671,067,435551,7480
      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 Cost10,65510,53711,39811,38711,854
Total Classroom Instruction6,1066,0796,4686,3946,721
Classroom-Salaries and Benefits5,6905,6446,0796,0006,304
Classroom-General Supplies and Textbooks301347297299323
Classroom-Purchased Services and Other11588929593
Total Support Services1,4021,3881,6161,5991,648
Support Services-Salaries and Benefits9539391,0501,0331,052
Total Administrative Costs1,5571,4391,5391,5781,571
Administration-Salaries and Benefits1,2781,1781,2431,2551,269
Total Operations and Maintenance of Plant1,0121,0441,0311,0421,106
Operations & Maintenance of Plant-Salary & Ben.510449475456460
Total Food Services Costs00000
Total Extracurricular Costs578587628658693
Total Equipment Costs5335105105214
Employee Benefits as a % of Salaries24.326.228.827.827.9

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 Co-ordinator w/ constituent districts
  • Annual Election Services, adversting etc
  • Transportation Jointures w/ constituent districts
  • Transportation Jointures for Charter School Students
  • Transportation Co-operatives out of district students
  • Consortium Co-operative purchasing opportunities: general teaching
  • supplies, general office supplies, custodial supplies.
  • Consortium purchases fuel oil.
  • ACES - eletric service
  • Grant writer w/ constituent district
  • Joint shared services w/ constituent townships - field development.

 

Estimated Tax Rate Information
BLAIRSTOWN
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,578,501 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)909,363,531 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.5035 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,638,159 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)909,363,531 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.5100 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,578,501 (G)
Estimated Equalized Valuation (as of 10/01/2007)955,090,645 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.4794 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,638,159 (J)
Estimated Equalized Valuation (as of 10/01/2007)955,090,645 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.4856 (L)
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FRELINGHUYSEN
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,564,574 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)274,503,413 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.5700 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,584,961 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)274,503,413 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.5774 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,564,574 (G)
Estimated Equalized Valuation (as of 10/01/2007)308,626,907 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.5069 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,584,961 (J)
Estimated Equalized Valuation (as of 10/01/2007)308,626,907 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.5136 (L)
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HARDWICK TWP
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,377,755 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)154,155,426 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.8937 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,395,707 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)154,155,426 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.9054 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,377,755 (G)
Estimated Equalized Valuation (as of 10/01/2007)251,027,594 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.5488 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,395,707 (J)
Estimated Equalized Valuation (as of 10/01/2007)251,027,594 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.5560 (L)
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KNOWLTON
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,264,253 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)254,975,680 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.8880 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,293,756 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)254,975,680 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.8996 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,264,253 (G)
Estimated Equalized Valuation (as of 10/01/2007)410,014,544 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.5522 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,293,756 (J)
Estimated Equalized Valuation (as of 10/01/2007)410,014,544 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.5594 (L)