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User Friendly Budgets
2009

WARREN - WHITE TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time367341346
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Pupils on Roll - Special Full-Time535355
Private School Placements233
spacing
Pupils Sent to Other Districts-Reg Prog150153198
Pupils Sent to Other Dists-Spec Ed Prog49508

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 115,689 124,688 26,125
Withdrawal from Cap Res-for Local Share 10-307 0 0 100,000
Transfers from Other Funds 10-5200 1,441 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 5,902,317 6,138,405 6,383,940
Tuition 10-1300 5,597 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 4 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 28,572 15,000 15,000
SUBTOTAL  5,936,490 6,153,405 6,398,940
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 197,926 0 0
Transportation Aid 10-3120 284,951 0 0
Special Education Aid 10-3130 318,904 0 0
Stabilization Aid 10-3171 1,034,493 0 0
Extraordinary Aid 10-3131 22,800 36,700 0
Consolidated Aid 10-3195 68,356 0 0
Additional Formula Aid 10-3196 115,992 0 0
Other State Aids 10-3XXX 53,308 0 0
Categorical Special Education Aid 10-3132 0 306,899 302,083
Equalization Aid 10-3176 0 674,360 407,860
Categorical Security Aid 10-3177 0 42,917 45,058
Adjustment Aid 10-3178 0 840,615 1,074,936
Categorical Transportation Aid 10-3121 0 237,100 271,954
SUBTOTAL  2,096,730 2,138,591 2,101,891
Adjustment for Prior Year Encumbrances  0 15,296 0
Actual Revenues (Over)/Under Expenditures  120,260 0 0
TOTAL OPERATING BUDGET  8,154,921 8,431,980 8,626,956
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 0 30,418 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 23,002 25,586 0
TOTAL REVENUES FROM STATE SOURCES  23,002 25,586 0
Revenues from Federal Sources:
Title I 20-4411-4416 23,916 20,867 15,000
Title VI 20-4417-4418 0 885 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 134,916 135,506 90,000
Other 20-4XXX 51,870 12,748 15,000
TOTAL REVENUES FROM FEDERAL SOURCES  210,702 170,006 120,000
TOTAL GRANTS AND ENTITLEMENTS  233,704 226,010 120,000
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 21,508
Revenues from Local Sources:
Local Tax Levy 40-1210 410,321 316,396 295,673
TOTAL REVENUES FROM LOCAL SOURCES  410,321 316,396 295,673
Revenues from State Sources:
Debt Service Aid Type II 40-3160 57,029 51,804 55,719
TOTAL LOCAL REPAYMENT OF DEBT  467,350 368,200 372,900
Actual Revenues (Over)/Under Expenditures  -21,419 0 0
TOTAL REPAYMENT OF DEBT  445,931 368,200 372,900
TOTAL REVENUES/SOURCES  8,834,556 9,026,190 9,119,856

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,815,0361,725,5421,535,740
Special Education 11-2XX-100-XXX470,419557,264484,754
Basic Skills/Remedial 11-230-100-XXX92,955105,70880,300
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX16,23817,0002,000
Support Services:
Tuition 11-000-100-XXX2,327,5952,560,8792,901,380
Attendance and Social Work Services 11-000-211-XXX61,44165,81076,300
Health Services 11-000-213-XXX67,63950,09051,955
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217160,009214,800340,450
Child Study Teams 11-000-219-XXX279,071291,790292,001
Improvement of Instructional Services 11-000-221-XXX2,5003,0002,000
Educational Media Services - School Library 11-000-222-XXX77,42381,82084,220
Instructional Staff Training Services 11-000-223-XXX2,9953,0002,000
General Administration 11-000-230-XXX278,298285,775265,837
School Administration 11-000-240-XXX28,49261,00063,623
Central Svcs & Admin Info Technology 11-000-25X-XXX73,96578,50080,949
Operation and Maintenance of Plant Services 11-000-26X-XXX420,332450,291444,369
Student Transportation Services 11-000-270-XXX594,097648,028605,296
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,130,5041,201,6831,213,782
Total Support Services Expenditures 5,504,3615,996,4666,424,162
TOTAL GENERAL CURRENT EXPENSE 7,899,0098,401,9808,526,956
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604100,00400
Facilities Acquisition and Construction Services 12-000-4XX-XXX151,90830,000100,000
TOTAL CAPITAL EXPENDITURES 251,91230,000100,000
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX4,00000
Total Summer School 4,00000
TOTAL SPECIAL SCHOOLS 4,00000
OPERATING BUDGET GRAND TOTAL 8,154,9218,431,9808,626,956
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX030,4180
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX23,00225,5860
Total State Projects 23,00225,5860
Federal Projects:
Title I 20-XXX-XXX-XXX23,91620,86715,000
Title VI 20-XXX-XXX-XXX08850
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX134,916135,50690,000
Other Special Projects 20-XXX-XXX-XXX51,87012,74815,000
Total Federal Projects 210,702170,006120,000
TOTAL GRANTS AND ENTITLEMENTS 233,704226,010120,000
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX445,931368,200372,900
TOTAL REPAYMENT OF DEBT 445,931368,200372,900
Total Expenditures 8,834,5569,026,1909,119,856

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/07
Audited
Balance
6/30/08
Estimated
Balance
6/30/09
Estimated
Balance
6/30/10
Unreserved:
  General Operating Budget384,266326,108250,000250,000
  Repayment of Debt8921,50821,5080
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1100,005100,0055
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve180,377150,81326,1250
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2006-07
Actual
2007-08
Actual
2008-09
Original
Budget
2008-09
Revised
Budget
2009-10
Proposed
Budget
Total Comparative Per Pupil Cost10,76811,73512,69413,81513,180
Total Classroom Instruction6,8967,6377,5888,2117,338
Classroom-Salaries and Benefits6,3047,2577,2857,8957,080
Classroom-General Supplies and Textbooks478276187191141
Classroom-Purchased Services and Other114104117126117
Total Support Services1,5711,8742,0422,1872,539
Support Services-Salaries and Benefits1,4031,4671,5051,6021,640
Total Administrative Costs1,0631,1021,1571,3521,320
Administration-Salaries and Benefits7867959071,0321,041
Total Operations and Maintenance of Plant1,1091,0171,2171,3141,249
Operations & Maintenance of Plant-Salary & Ben.421382573624524
Total Food Services Costs00000
Total Extracurricular Costs674142465
Total Equipment Costs310000
Employee Benefits as a % of Salaries38.635.437.636.340.4

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2009 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 2008-09 revised appropriations and 2009-10 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
  • Shared Child Study Team LDTC Coordinator
  • Share Transportation on Extra Curricular Activities
  • Administrative Cluster Meetings Monthly
  • Internet & Email provider services
  • SAIF - Joint Insurance Fund
  • Warren County Special Services for education/transportation/aides

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,383,940 (A)
Estimated Net Taxable Valuation (as of 01/10/2009)570,745,908 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.1185 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,679,613 (D)
Estimated Net Taxable Valuation (as of 01/10/2009)570,745,908 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.1703 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,383,940 (G)
Estimated Equalized Valuation (as of 12/31/2008)767,374,162 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.8319 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,679,613 (J)
Estimated Equalized Valuation (as of 12/31/2008)767,374,162 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.8705 (L)