03/12/2008 WARREN - WASHINGTON BORO
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2006 October 15, 2007 October 15, 2008
Actual Actual Estimated
Pupils on Roll Regular Full-Time 441 412 411
Pupils on Roll - Special Full-Time 71 85 89
Private School Placements 3 2 2
Pupils Sent to Other Dists-Spec Ed Prog 3 2 3
WARREN - WASHINGTON BORO
Advertised Revenues
Budget Category Account 2006-07 2007-08 2008-09
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 646,738 530,268
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
Supplemental Core Curriculum Standards Aid 10-3112 64,251 64,251
Transportation Aid 10-3120 48,885 48,885
Special Education Aid 10-3130 577,140 577,140
Bilingual Education 10-3140 20,898 20,898
Extraordinary Aid 10-3131 5,582 18,994
Consolidated Aid 10-3195 61,430 61,430
Additional Formula Aid 10-3196 48,119 126,861
Other State Aids 10-3XXX 2,389
Categorical Special Education Aid 10-3132 231,374
Equalization Aid 10-3176 2,463,037
Categorical Security Aid 10-3177 58,098
Adjustment Aid 10-3178 29,605
Categorical Transportation Aid 10-3121 26,291
SUBTOTAL 2,593,902 2,664,673 2,827,399
Adjustment for Prior Year Encumbrances 91,338
Actual Revenues (Over)/Under Expenditures 150,053
TOTAL OPERATING BUDGET 6,144,733 6,935,415 7,030,640
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 2,212
Revenues from State Sources:
Instructional Supplement Aid 20-3214 38,787 38,787
Other Restricted Entitlements 20-32XX 738 68,500
TOTAL REVENUES FROM STATE SOURCES 39,525 107,287
Revenues from Federal Sources:
Title I 20-4411-4416 106,694 87,511 74,365
Title VI 20-4417-4418 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 3
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
WARREN - WASHINGTON BORO
Advertised Appropriations
Budget Category Account 2006-07 2007-08 2008-09
Expenditures Rev. Approp. Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX 2,096,569 2,220,449 2,077,595
Special Education 11-2XX-100-XXX 667,967 766,593 811,882
Basic Skills/Remedial 11-230-100-XXX 135,122 163,500 182,900
Bilingual Education 11-240-100-XXX 33,846 34,600 35,500
Support Services:
Tuition 11-000-100-XXX 89,848 199,978 331,542
Health Services 11-000-213-XXX 135,597 146,734 149,100
Students - Related & Extraordinary 11-000-216,217 247,351 256,484 287,030
Guidance 11-000-218-XXX 121,648 152,654 144,730
Child Study Teams 11-000-219-XXX 202,204 229,043 142,054
Educational Media Services - School Library 11-000-222-XXX 3,120 9,113 6,900
Instructional Staff Training Services 11-000-223-XXX 622 7,417 6,000
General Administration 11-000-230-XXX 248,368 290,417 268,672
School Administration 11-000-240-XXX 116,343 129,810 134,604
Central Svcs & Admin Info Technology 11-000-25X-XXX 100,211 103,132 107,100
Operation and Maintenance of Plant Services 11-000-26X-XXX 456,685 563,125 564,678
Student Transportation Services 11-000-270-XXX 102,981 133,678 154,000
Personal Services - Employee Benefits 11-XXX-XXX-2XX 1,365,251 1,506,304 1,607,896
Food Services 11-000-310-XXX 21,000
Total Support Services Expenditures 3,211,229 3,727,889 3,904,306
TOTAL GENERAL CURRENT EXPENSE 6,144,733 6,913,031 7,012,183
Transfer of Funds to Charter Schools 10-000-100-56X 22,384 18,457
OPERATING BUDGET GRAND TOTAL 6,144,733 6,935,415 7,030,640
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX 2,212
Instructional Supplement Aid:
Instruction 20-214-100-XXX 38,787
Support Services 20-214-200-XXX 38,787
TOTAL INSTRUCTIONAL SUPPLEMENT AID 38,787 38,787
Other State Projects:
Instruction 20-217-100-XXX 55,898
Support Services 20-217-200-XXX 12,602
TOTAL TARA USED TO SUPPORT PROGRAMS 68,500
Nonpublic Textbooks 20-XXX-XXX-XXX 88
Other Special Projects 20-XXX-XXX-XXX 650
Total State Projects 39,525 107,287
Federal Projects:
Title I 20-XXX-XXX-XXX 106,694 87,511 74,365
Title VI 20-XXX-XXX-XXX 2,661 2,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 153,943 131,901 118,806
Other Special Projects 20-XXX-XXX-XXX 29,290 34,345 21,322
Total Federal Projects 289,927 256,418 216,493
TOTAL GRANTS AND ENTITLEMENTS 331,664 363,705 216,493
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 204,373 206,642 203,972
TOTAL REPAYMENT OF DEBT 204,373 206,642 203,972
Total Expenditures 6,680,770 7,505,762 7,451,105
DEDUCT EXPENDITURES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Local Contrib-Transfer to Grants & Entitlements 11-1XX-100-930
Capital Reserve - Transfer to Repayment of Debt 12-000-400-933
TOTAL EXPENDITURES NET OF TRANSFERS 6,680,770 7,505,762 7,451,105
WARREN - WASHINGTON BORO
Advertised Recapitulation of Balance
Audited Audited Estimated Estimated
Balance Balance Balance Balance
Budget Category 6/30/2006 6/30/2007 6/30/2008 6/30/2009
Unreserved:
General Operating Budget 158,515 327,518 361,083 250,000
Repayment of Debt 3 3 0 0
Reserved for Specific Purposes:
General Operating Budget:
Capital Reserve 1 1 1 1
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 0 0
Legal Reserve 1,343,435 995,923 419,185 0
Tuition Reserve 0 0 0 0
Current Expense Emergency Reserve 0 0 0 0
Reserved for Repayment of Debt 0 0 0 0
WARREN - WASHINGTON BORO
Advertised Per Pupil Cost Calculations
2008 - 2009
2005-06 2006-07 2007-08 2007-08 2008-2009
Actual Actual Original Revised Proposed
Budget Budget Budget
Per Pupil Cost Calculations: (1) (2) (3) (4) (5)
Total Comparative Per Pupil Cost 11313 11503 12440 13536 13106
Total Classroom Instruction 7411 7472 8003 8831 8523
Classroom-Salaries and Benefits 7185 7266 7759 8482 8153
Classroom-General Supplies and Textbooks 168 156 186 238 243
Classroom-Purchased Services and Other 58 49 58 111 127
Total Support Services 1606 1850 1877 2073 1937
Support Services-Salaries and Benefits 1355 1625 1475 1746 1642
Total Administrative Costs 1200 1138 1259 1342 1342
Administration-Salaries and Benefits 1024 970 1043 1094 1134
Total Operations and Maintenance of Plant 1095 1003 1177 1289 1302
Operations & Maintenance of Plant-Salary & Ben. 506 499 539 578 602
Total Food Services Costs 0 40 0 0 0
Total Extracurricular Costs 0 0 10 0 0
Total Equipment Costs 0 0
Employee Benefits as a % of Salaries 34.1 33.9 35.8 34.8 38.9
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 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.
WARREN - WASHINGTON BORO
Unusual Revenues and Appropriations
___________________________________
Line Number Revenue Source or 08-09 Amount Description of circumstances
Approp. Due to
Total Unusual Revenues:
0 Total Unusual Appropriations: 0
WARREN - WASHINGTON BORO
Shared Services -- Description of Shared Services
_________________________________________________
Transportation Jointures with Warren Hills Regional and Sussex.
Aces Grant. Washington Borough Municipal Government shared services
snow removal. Cluster Wide Curriculum Development.
WARREN - WASHINGTON BORO
22a. Estimated Tax Rate Information
______________________________
A. Estimated 08-09 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 3,647,973 (A)
Estimated Net Taxable Valuation (as of 02/06/2008 ) 383,425,290 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)X100 0.9514 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 3,851,945 (D)
Estimated Net Taxable Valuation (as of 02/06/2008 ) 383,425,290 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)X100 1.0046 (F)
B. Estimated 08-09 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 3,647,973 (G)
Estimated Equalized Valuation (as of 02/06/2008 ) 591,979,759 (H)
Estimated 08-09 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.6162 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 3,851,945 (J)
Estimated Equalized Valuation (as of 02/06/2008 ) 591,979,759 (K)
Estimated 08-09 Equalized Total School
Tax Rate=(J)/(K)X100 0.6507 (L)