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User Friendly Budgets
2008

WARREN - WARREN COUNTY VOCATIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time331358349
spacing
Pupils on Roll - Special Full-Time868897
Pupils on Roll - Special Shared-Time200
Post-Secondary - Full Time283230

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 269,194 721,568
Budgeted Fund Bal - Deposit to Capital Reserve 10-303 0 150,806 279,474
Transfers from Other Funds 10-5200 20,864 0 0
Revenues from Local Sources:
County Tax Levy 10-1210 4,012,290 3,978,054 3,995,172
Tuition from LEAs 10-1310 1,045,075 1,054,825 1,137,400
Other Tuition 10-1320-1340 129,614 157,600 182,100
Interest Earned on Capital Reserve Funds 10-1XXX 756 0 400
Other Restricted Miscellaneous Revenues 10-1XXX 0 30,900 10,500
Unrestricted Miscellaneous Revenues 10-1XXX 214,808 43,816 63,816
SUBTOTAL  5,402,543 5,265,195 5,389,388
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 960,964 960,964 0
Transportation Aid 10-3120 114,851 114,851 0
Special Education Aid 10-3130 362,281 362,281 0
Stabilization Aid 10-3171 67,799 67,799 0
County Vocational Education Program Aid 10-3180 556,886 556,886 0
Post-Secondary Vocational Program Aid 10-3192 143,645 143,645 0
Consolidated Aid 10-3195 123,865 123,865 0
Additional Formula Aid 10-3196 70,522 143,909 0
Other State Aids 10-3XXX 27,749 24,998 0
Categorical Special Education Aid 10-3132 0 0 243,499
Equalization Aid 10-3176 0 0 2,590,519
Categorical Security Aid 10-3177 0 0 36,160
Categorical Transportation Aid 10-3121 0 0 173,175
SUBTOTAL  2,428,562 2,499,198 3,043,353
Actual Revenues (Over)/Under Expenditures  -829,563 0 0
TOTAL OPERATING BUDGET  7,022,406 8,184,393 9,433,783
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Instructional Supplement Aid 20-3214 20,429 20,429 0
Other Restricted Entitlements 20-32XX 26,052 20,603 20,603
TOTAL REVENUES FROM STATE SOURCES  46,481 41,032 20,603
Revenues from Federal Sources:
Title I 20-4411-4416 27,417 37,579 37,579
I.D.E.A. Part B (Handicapped) 20-4420-4429 76,753 90,223 90,223
Vocational Education 20-4430 256,679 114,640 114,640
Adult Basic Education 20-4440 140,511 148,500 148,500
Other 20-4XXX 1,191 13,443 13,443
TOTAL REVENUES FROM FEDERAL SOURCES  502,551 404,385 404,385
TOTAL GRANTS AND ENTITLEMENTS  549,032 445,417 424,988
TOTAL REVENUES/SOURCES  7,571,438 8,629,810 9,858,771

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,299,8381,409,4341,628,413
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX50,98262,90762,907
School Sponsored Athletics 11-402-100-XXX64,693100,258100,258
Support Services:
Attendance and Social Work Services 11-000-211-XXX1,0921,6841,797
Health Services 11-000-213-XXX70,27266,17269,018
Guidance 11-000-218-XXX144,543126,680131,110
Child Study Teams 11-000-219-XXX125,220162,692166,270
Instructional Staff Training Services 11-000-223-XXX11,98211,70011,950
General Administration 11-000-230-XXX427,245435,064501,500
School Administration 11-000-240-XXX422,632485,865500,460
Central Svcs & Admin Info Technology 11-000-25X-XXX356,837487,386507,265
Operation and Maintenance of Plant Services 11-000-26X-XXX835,944938,783985,005
Student Transportation Services 11-000-270-XXX444,511555,000556,000
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,188,9521,329,8431,363,400
Total Support Services Expenditures 4,029,2304,600,8694,793,775
TOTAL GENERAL CURRENT EXPENSE 6,550,8987,375,4578,117,641
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-6040295,806279,474
Interest Earned on Capital Reserve 10-60400400
Equipment 12-XXX-XXX-73X6,850070,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX273,598269,194721,568
TOTAL CAPITAL EXPENDITURES 280,448565,0001,071,442
SPECIAL SCHOOLS
Vocational Evening - Local:
Instruction 13-629-100-XXX18,31642,00042,000
Support Services 13-629-200-XXX12,31700
Total Vocational Evening - Local 30,63342,00042,000
TOTAL SPECIAL SCHOOLS 191,060243,936244,700
OPERATING BUDGET GRAND TOTAL 7,022,4068,184,3939,433,783
GRANTS AND ENTITLEMENTS
Instructional Supplement Aid:
Instruction 20-214-100-XXX020,4290
Support Services 20-214-200-XXX20,42900
TOTAL INSTRUCTIONAL SUPPLEMENT AID 20,42920,4290
Other State Projects:
Adult Education 20-XXX-XXX-XXX2,50000
Vocational Education 20-XXX-XXX-XXX20,60320,60320,603
Other Special Projects 20-XXX-XXX-XXX2,94900
Total State Projects 46,48141,03220,603
Federal Projects:
Title I 20-XXX-XXX-XXX27,41737,57937,579
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX76,75390,22390,223
Vocational Education 20-XXX-XXX-XXX256,679114,640114,640
Adult Basic Education 20-XXX-XXX-XXX140,511148,500148,500
Other Special Projects 20-XXX-XXX-XXX1,19113,44313,443
Total Federal Projects 502,551404,385404,385
TOTAL GRANTS AND ENTITLEMENTS 549,032445,417424,988
REPAYMENT OF DEBT
Total Expenditures 7,571,4388,629,8109,858,771

 

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 Budget393,186421,344770,538491,064
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve19,82220,578316,384596,258
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve269,194990,762721,5680
      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 Cost24,70815,05014,98514,73416,207
Total Classroom Instruction13,6047,8867,7537,6238,891
Classroom-Salaries and Benefits12,5647,0826,9816,8647,904
Classroom-General Supplies and Textbooks800674574564754
Classroom-Purchased Services and Other240130198195233
Total Support Services2,3721,1611,0191,0011,017
Support Services-Salaries and Benefits2,2611,083946930946
Total Administrative Costs4,8623,4313,5443,4843,583
Administration-Salaries and Benefits2,9912,2632,2172,1802,240
Total Operations and Maintenance of Plant3,3272,2102,2182,1812,278
Operations & Maintenance of Plant-Salary & Ben.1,417845893878902
Total Food Services Costs50000
Total Extracurricular Costs497347433426421
Total Equipment Costs1121600147
Employee Benefits as a % of Salaries3232.532.832.830

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.