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User Friendly Budgets
2008

WARREN - WASHINGTON BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time441412411
spacing
Pupils on Roll - Special Full-Time718589
Private School Placements322
spacing
Pupils Sent to Other Dists-Spec Ed Prog323

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 646,738 530,268
Revenues from Local Sources:
Local Tax Levy 10-1210 3,313,716 3,507,666 3,647,973
Unrestricted Miscellaneous Revenues 10-1XXX 87,062 25,000 25,000
SUBTOTAL  3,400,778 3,532,666 3,672,973
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 1,765,208 1,765,208 0
Supplemental Core Curriculum Standards Aid 10-3112 64,251 64,251 0
Transportation Aid 10-3120 48,885 48,885 0
Special Education Aid 10-3130 577,140 577,140 0
Bilingual Education 10-3140 20,898 20,898 0
Extraordinary Aid 10-3131 5,582 0 18,994
Consolidated Aid 10-3195 61,430 61,430 0
Additional Formula Aid 10-3196 48,119 126,861 0
Other State Aids 10-3XXX 2,389 0 0
Categorical Special Education Aid 10-3132 0 0 231,374
Equalization Aid 10-3176 0 0 2,463,037
Categorical Security Aid 10-3177 0 0 58,098
Adjustment Aid 10-3178 0 0 29,605
Categorical Transportation Aid 10-3121 0 0 26,291
SUBTOTAL  2,593,902 2,664,673 2,827,399
Adjustment for Prior Year Encumbrances  0 91,338 0
Actual Revenues (Over)/Under Expenditures  150,053 0 0
TOTAL OPERATING BUDGET  6,144,733 6,935,415 7,030,640
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 2,212 0 0
Revenues from State Sources:
Instructional Supplement Aid 20-3214 38,787 38,787 0
Other Restricted Entitlements 20-32XX 738 68,500 0
TOTAL REVENUES FROM STATE SOURCES  39,525 107,287 0
Revenues from Federal Sources:
Title I 20-4411-4416 106,694 87,511 74,365
Title VI 20-4417-4418 0 2,661 2,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 153,943 131,901 118,806
Other 20-4XXX 29,290 34,345 21,322
TOTAL REVENUES FROM FEDERAL SOURCES  289,927 256,418 216,493
TOTAL GRANTS AND ENTITLEMENTS  331,664 363,705 216,493
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 3 0
Revenues from Local Sources:
Local Tax Levy 40-1210 204,373 206,639 203,972
TOTAL REVENUES FROM LOCAL SOURCES  204,373 206,639 203,972
TOTAL LOCAL REPAYMENT OF DEBT  204,373 206,642 203,972
TOTAL REPAYMENT OF DEBT  204,373 206,642 203,972
TOTAL REVENUES/SOURCES  6,680,770 7,505,762 7,451,105

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,096,5692,220,4492,077,595
Special Education 11-2XX-100-XXX667,967766,593811,882
Basic Skills/Remedial 11-230-100-XXX135,122163,500182,900
Bilingual Education 11-240-100-XXX33,84634,60035,500
Support Services:
Tuition 11-000-100-XXX89,848199,978331,542
Health Services 11-000-213-XXX135,597146,734149,100
Students - Related & Extraordinary 11-000-216,217247,351256,484287,030
Guidance 11-000-218-XXX121,648152,654144,730
Child Study Teams 11-000-219-XXX202,204229,043142,054
Educational Media Services - School Library 11-000-222-XXX3,1209,1136,900
Instructional Staff Training Services 11-000-223-XXX6227,4176,000
General Administration 11-000-230-XXX248,368290,417268,672
School Administration 11-000-240-XXX116,343129,810134,604
Central Svcs & Admin Info Technology 11-000-25X-XXX100,211103,132107,100
Operation and Maintenance of Plant Services 11-000-26X-XXX456,685563,125564,678
Student Transportation Services 11-000-270-XXX102,981133,678154,000
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,365,2511,506,3041,607,896
Food Services 11-000-310-XXX21,00000
Total Support Services Expenditures 3,211,2293,727,8893,904,306
TOTAL GENERAL CURRENT EXPENSE 6,144,7336,913,0317,012,183
CAPITAL EXPENDITURES
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X022,38418,457
OPERATING BUDGET GRAND TOTAL 6,144,7336,935,4157,030,640
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX2,21200
Instructional Supplement Aid:
Instruction 20-214-100-XXX038,7870
Support Services 20-214-200-XXX38,78700
TOTAL INSTRUCTIONAL SUPPLEMENT AID 38,78738,7870
Other State Projects:
Instruction 20-217-100-XXX055,8980
Support Services 20-217-200-XXX012,6020
TOTAL TARA USED TO SUPPORT PROGRAMS 068,5000
Nonpublic Textbooks 20-XXX-XXX-XXX8800
Other Special Projects 20-XXX-XXX-XXX65000
Total State Projects 39,525107,2870
Federal Projects:
Title I 20-XXX-XXX-XXX106,69487,51174,365
Title VI 20-XXX-XXX-XXX02,6612,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX153,943131,901118,806
Other Special Projects 20-XXX-XXX-XXX29,29034,34521,322
Total Federal Projects 289,927256,418216,493
TOTAL GRANTS AND ENTITLEMENTS 331,664363,705216,493
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX204,373206,642203,972
TOTAL REPAYMENT OF DEBT 204,373206,642203,972
Total Expenditures 6,680,7707,505,7627,451,105

 

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 Budget158,515327,518361,083250,000
  Repayment of Debt3300
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1111
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve1,343,435995,923419,1850
      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 Cost11,31311,50312,44013,53613,106
Total Classroom Instruction7,4117,4728,0038,8318,523
Classroom-Salaries and Benefits7,1857,2667,7598,4828,153
Classroom-General Supplies and Textbooks168156186238243
Classroom-Purchased Services and Other584958111127
Total Support Services1,6061,8501,8772,0731,937
Support Services-Salaries and Benefits1,3551,6251,4751,7461,642
Total Administrative Costs1,2001,1381,2591,3421,342
Administration-Salaries and Benefits1,0249701,0431,0941,134
Total Operations and Maintenance of Plant1,0951,0031,1771,2891,302
Operations & Maintenance of Plant-Salary & Ben.506499539578602
Total Food Services Costs040000
Total Extracurricular Costs001000
Total Equipment Costs00000
Employee Benefits as a % of Salaries34.133.935.834.838.9

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
  • Transportation Jointures with Warren Hills Regional and Sussex.
  • Aces Grant. Washington Borough Municipal Government shared services
  • snow removal. Cluster Wide Curriculum Development.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,647,973 (A)
Estimated Net Taxable Valuation (as of 02/06/2008)383,425,290 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.9514 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,851,945 (D)
Estimated Net Taxable Valuation (as of 02/06/2008)383,425,290 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.0046 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,647,973 (G)
Estimated Equalized Valuation (as of 02/06/2008)591,979,759 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.6162 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,851,945 (J)
Estimated Equalized Valuation (as of 02/06/2008)591,979,759 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.6507 (L)