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User Friendly Budgets
2008

WARREN - WHITE TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time391367381
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Pupils on Roll - Special Full-Time475348
Private School Placements422
spacing
Pupils Sent to Other Districts-Reg Prog157150150
Pupils Sent to Other Dists-Spec Ed Prog334950

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 68,227 162,839 124,688
Revenues from Local Sources:
Local Tax Levy 10-1210 5,682,676 5,902,317 6,138,406
Unrestricted Miscellaneous Revenues 10-1XXX 22,907 15,000 15,000
SUBTOTAL  5,705,583 5,917,317 6,153,406
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 197,926 197,926 0
Transportation Aid 10-3120 284,951 284,951 0
Special Education Aid 10-3130 318,904 318,904 0
Stabilization Aid 10-3171 1,034,493 1,034,493 0
Extraordinary Aid 10-3131 22,972 0 36,700
Consolidated Aid 10-3195 68,356 68,356 0
Additional Formula Aid 10-3196 57,139 115,992 0
Other State Aids 10-3XXX 52,044 47,150 0
Categorical Special Education Aid 10-3132 0 0 306,899
Equalization Aid 10-3176 0 0 674,360
Categorical Security Aid 10-3177 0 0 42,917
Adjustment Aid 10-3178 0 0 840,615
Categorical Transportation Aid 10-3121 0 0 237,100
SUBTOTAL  2,036,785 2,067,772 2,138,591
Adjustment for Prior Year Encumbrances  0 47,834 0
Actual Revenues (Over)/Under Expenditures  -306,552 0 0
TOTAL OPERATING BUDGET  7,435,816 8,195,762 8,416,685
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 138,125 4,934 0
TOTAL REVENUES FROM STATE SOURCES  138,125 4,934 0
Revenues from Federal Sources:
Title I 20-4411-4416 29,866 23,916 15,261
I.D.E.A. Part B (Handicapped) 20-4420-4429 133,686 134,916 90,972
Other 20-4XXX 56,087 86,839 12,748
TOTAL REVENUES FROM FEDERAL SOURCES  219,639 245,671 118,981
TOTAL GRANTS AND ENTITLEMENTS  357,764 250,605 118,981
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 89 0
Revenues from Local Sources:
Local Tax Levy 40-1210 345,857 410,321 316,396
TOTAL REVENUES FROM LOCAL SOURCES  345,857 410,321 316,396
Revenues from State Sources:
Debt Service Aid Type II 40-3160 56,439 57,029 51,804
TOTAL LOCAL REPAYMENT OF DEBT  402,296 467,439 368,200
Actual Revenues (Over)/Under Expenditures  63,334 0 0
TOTAL REPAYMENT OF DEBT  465,630 467,439 368,200
TOTAL REVENUES/SOURCES  8,259,210 8,913,806 8,903,866

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,798,8351,777,3841,754,083
Special Education 11-2XX-100-XXX351,540522,862515,198
Basic Skills/Remedial 11-230-100-XXX76,171101,775105,708
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX27,85017,00017,000
Support Services:
Tuition 11-000-100-XXX2,037,4432,290,4242,529,187
Attendance and Social Work Services 11-000-211-XXX58,68261,44165,810
Health Services 11-000-213-XXX63,79671,38872,465
Students - Related & Extraordinary 11-000-216,21763,685167,900214,800
Child Study Teams 11-000-219-XXX264,269276,040282,790
Improvement of Instructional Services 11-000-221-XXX2,5002,5003,000
Educational Media Services - School Library 11-000-222-XXX75,31077,36681,820
Instructional Staff Training Services 11-000-223-XXX1,2342,9953,000
General Administration 11-000-230-XXX220,172296,111252,476
School Administration 11-000-240-XXX75,92564,53860,000
Central Svcs & Admin Info Technology 11-000-25X-XXX71,00882,04277,750
Operation and Maintenance of Plant Services 11-000-26X-XXX437,364437,674454,657
Student Transportation Services 11-000-270-XXX650,995668,618661,728
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,119,6021,237,7961,235,213
Total Support Services Expenditures 5,141,9855,736,8335,994,696
TOTAL GENERAL CURRENT EXPENSE 7,396,3818,155,8548,386,685
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X13,70500
Facilities Acquisition and Construction Services 12-000-4XX-XXX24,09135,90830,000
TOTAL CAPITAL EXPENDITURES 37,79635,90830,000
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX1,6394,0000
Total Summer School 1,6394,0000
TOTAL SPECIAL SCHOOLS 1,6394,0000
OPERATING BUDGET GRAND TOTAL 7,435,8168,195,7628,416,685
GRANTS AND ENTITLEMENTS
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX138,1254,9340
Total State Projects 138,1254,9340
Federal Projects:
Title I 20-XXX-XXX-XXX29,86623,91615,261
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX133,686134,91690,972
Other Special Projects 20-XXX-XXX-XXX56,08786,83912,748
Total Federal Projects 219,639245,671118,981
TOTAL GRANTS AND ENTITLEMENTS 357,764250,605118,981
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX465,630467,439368,200
TOTAL REPAYMENT OF DEBT 465,630467,439368,200
Total Expenditures 8,259,2108,913,8068,903,866

 

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 Budget208,051384,266250,000250,000
  Repayment of Debt63,4238900
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1111
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve55,689180,377124,6880
      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 Cost10,07010,76811,45313,27912,694
Total Classroom Instruction6,4576,8967,2877,9697,588
Classroom-Salaries and Benefits6,1286,3046,9797,6357,284
Classroom-General Supplies and Textbooks180478180198187
Classroom-Purchased Services and Other149114128136117
Total Support Services1,5661,5711,8471,9182,042
Support Services-Salaries and Benefits1,2311,4031,4401,4801,505
Total Administrative Costs9591,0631,1061,3081,157
Administration-Salaries and Benefits625786839966907
Total Operations and Maintenance of Plant9101,1091,0801,0641,217
Operations & Maintenance of Plant-Salary & Ben.451421469369573
Total Food Services Costs00000
Total Extracurricular Costs7567404242
Total Equipment Costs031000
Employee Benefits as a % of Salaries39.338.642.637.837.6

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
  • Cluster Curriculum
  • Cluster Textbooks
  • Professional Development
  • Special Education Transportation
  • State Contract Purchasing
  • Share Child Study Team LDTC Coordinator
  • Share Transportation on Extra Curricular Activties
  • Administrative Cluster Meetings Monthly
  • Internet & Email provider services

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,138,406 (A)
Estimated Net Taxable Valuation (as of 02/25/2008)629,874,948 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.9745 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,454,802 (D)
Estimated Net Taxable Valuation (as of 02/25/2008)629,874,948 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.0248 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,138,406 (G)
Estimated Equalized Valuation (as of 10/01/2007)775,982,745 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.7910 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,454,802 (J)
Estimated Equalized Valuation (as of 10/01/2007)775,982,745 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.8318 (L)