.
03/20/2008 WARREN - WASHINGTON TWP
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2006 October 15, 2007 October 15, 2008
Actual Actual Estimated
Pupils on Roll Regular Full-Time 597 566 567
Pupils on Roll - Special Full-Time 77 83 78
Private School Placements 2 1
Pupils Sent to Other Dists-Spec Ed Prog 3 1 2
Pupils Received 1
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WARREN - WASHINGTON TWP
Advertised Revenues
Budget Category Account 2006-07 2007-08 2008-09
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 120,000 80,000
Budgeted Fund Bal - Deposit to Capital Reserve 10-303 230,000 270,000
Revenues from Local Sources:
Local Tax Levy 10-1210 4,628,909 4,880,734 4,750,499
Other Local Governmental Units - Unrestricted 10-12XX 45,000 50,000 51,500
Interest Earned on Capital Reserve Funds 10-1XXX 11,484 22,000 26,880
Unrestricted Miscellaneous Revenues 10-1XXX 120,195 59,887 75,000
SUBTOTAL 4,805,588 5,012,621 4,903,879
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 1,470,772 1,470,772
Transportation Aid 10-3120 259,617 259,617
Special Education Aid 10-3130 617,865 617,865
Stabilization Aid 10-3171 303,063 303,063
Extraordinary Aid 10-3131 27,745 90,632
Consolidated Aid 10-3195 69,014 69,014
Additional Formula Aid 10-3196 81,610 165,668
Other State Aids 10-3XXX 3,334
Categorical Special Education Aid 10-3132 310,183
Equalization Aid 10-3176 1,744,981
Categorical Security Aid 10-3177 43,719
Adjustment Aid 10-3178 557,257
Categorical Transportation Aid 10-3121 205,055
SUBTOTAL 2,833,020 2,885,999 2,951,827
Adjustment for Prior Year Encumbrances 259,532
Actual Revenues (Over)/Under Expenditures -206,685
TOTAL OPERATING BUDGET 7,431,923 8,508,152 8,205,706
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 107,693 116,338 98,887
TOTAL REVENUES FROM STATE SOURCES 107,693 116,338 98,887
Revenues from Federal Sources:
Title I 20-4411-4416 16,631 14,008 11,907
I.D.E.A. Part B (Handicapped) 20-4420-4429 182,208 190,628 162,034
Other 20-4XXX 16,961 21,432 18,217
TOTAL REVENUES FROM FEDERAL SOURCES 215,800 226,068 192,158
TOTAL GRANTS AND ENTITLEMENTS 323,493 342,406 291,045
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 162,534 151,224
TOTAL REVENUES FROM LOCAL SOURCES 162,534 151,224
Revenues from State Sources:
Debt Service Aid Type II 40-3160 67,391 62,701
TOTAL LOCAL REPAYMENT OF DEBT 229,925 213,925
TOTAL REPAYMENT OF DEBT 229,925 213,925
TOTAL REVENUES/SOURCES 7,755,416 9,080,483 8,710,676
WARREN - WASHINGTON TWP
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 2,370,720 2,567,004 2,569,110
Special Education 11-2XX-100-XXX 504,329 647,704 637,309
Basic Skills/Remedial 11-230-100-XXX 120,073 176,600 241,748
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 16,475 21,750 18,500
Support Services:
Tuition 11-000-100-XXX 65,525 82,044 51,400
Health Services 11-000-213-XXX 124,856 129,015 135,770
Students - Related & Extraordinary 11-000-216,217 640,678 697,050 641,677
Guidance 11-000-218-XXX 80,681 82,195 57,635
Child Study Teams 11-000-219-XXX 193,751 231,163 244,196
Improvement of Instructional Services 11-000-221-XXX 4,333 8,500 8,350
Educational Media Services - School Library 11-000-222-XXX 133,925 158,439 146,101
Instructional Staff Training Services 11-000-223-XXX 12,068 19,000 19,000
General Administration 11-000-230-XXX 281,076 315,638 298,350
School Administration 11-000-240-XXX 290,418 317,113 319,661
Central Svcs & Admin Info Technology 11-000-25X-XXX 177,687 218,796 203,373
Operation and Maintenance of Plant Services 11-000-26X-XXX 533,069 568,769 582,427
Student Transportation Services 11-000-270-XXX 472,494 559,915 498,602
Personal Services - Employee Benefits 11-XXX-XXX-2XX 1,107,316 1,220,407 1,214,617
Food Services 11-000-310-XXX 4,000 3,000
Total Support Services Expenditures 4,117,877 4,612,044 4,424,159
TOTAL GENERAL CURRENT EXPENSE 7,129,474 8,025,102 7,890,826
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604 230,000 270,000
Interest Earned on Capital Reserve 10-604 22,000 26,880
Equipment 12-XXX-XXX-73X 40,434 25,852
Facilities Acquisition and Construction Services 12-000-4XX-XXX 262,015 196,242
TOTAL CAPITAL EXPENDITURES 302,449 474,094 296,880
Transfer of Funds to Charter Schools 10-000-100-56X 8,956 18,000
OPERATING BUDGET GRAND TOTAL 7,431,923 8,508,152 8,205,706
SPECIAL GRANTS AND ENTITLEMENTS
Nonpublic Textbooks 20-XXX-XXX-XXX 6,702 6,796 5,777
Other State Projects:
Nonpublic Auxiliary Services 20-XXX-XXX-XXX 46,167 60,811 51,689
Nonpublic Handicapped Services 20-XXX-XXX-XXX 39,473 34,785 29,567
Nonpublic Nursing Services 20-XXX-XXX-XXX 10,247 9,186 7,808
Nonpublic Technology Initiative 20-XXX-XXX-XXX 5,104 4,760 4,046
Total State Projects 107,693 116,338 98,887
Federal Projects:
Title I 20-XXX-XXX-XXX 16,631 14,008 11,907
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 182,208 190,628 162,034
Other Special Projects 20-XXX-XXX-XXX 16,961 21,432 18,217
Total Federal Projects 215,800 226,068 192,158
TOTAL GRANTS AND ENTITLEMENTS 323,493 342,406 291,045
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 229,925 213,925
TOTAL REPAYMENT OF DEBT 229,925 213,925
Total Expenditures 7,755,416 9,080,483 8,710,676
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 7,755,416 9,080,483 8,710,676
WARREN - WASHINGTON TWP
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 485,000 600,000 600,000 250,000
Repayment of Debt 0 0 0 0
Reserved for Specific Purposes:
General Operating Budget:
Capital Reserve 61,685 241,169 493,169 790,049
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 0 0
Legal Reserve 0 0 0 0
Tuition Reserve 0 0 0 0
Current Expense Emergency Reserve 0 0 0 0
Reserved for Repayment of Debt 0 0 0 0
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WARREN - WASHINGTON TWP
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 9853 9814 10777 11411 11417
Total Classroom Instruction 5406 5477 5991 6410 6539
Classroom-Salaries and Benefits 5021 5190 5696 6071 6250
Classroom-General Supplies and Textbooks 321 251 234 275 234
Classroom-Purchased Services and Other 65 35 61 64 55
Total Support Services 2054 2085 2326 2405 2302
Support Services-Salaries and Benefits 1592 1595 1724 1853 1877
Total Administrative Costs 1309 1323 1462 1556 1515
Administration-Salaries and Benefits 1060 1058 1179 1246 1261
Total Operations and Maintenance of Plant 1036 877 927 970 997
Operations & Maintenance of Plant-Salary & Ben. 419 426 458 470 485
Total Food Services Costs 0 0 6 6 5
Total Extracurricular Costs 29 30 40 41 35
Total Equipment Costs 33 60 0 40 0
Employee Benefits as a % of Salaries 22.6 24.4 26.3 23.8 23.2
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 TWP
Shared Services -- Description of Shared Services
_________________________________________________
COORDINATION OF TRANSPORTATION OF ALL STUDENTS WITH WARREN HILLS REGIONAL
SCHOOL DISTRICT
LAWN MOWING AND SNOW PLOWING PROVIDED BY WASHINGTON TWP. MUNICIPALITY
PAVING AND DRIVEWAY MAINTENANCE PROVIDED BY WASHINGTON TWP. MUNICIPALITY
PROPERTY, LIABILITY AND WORKERS COMP. INSURANCE PROVIDED BY SCHOOL ALLIAN
CE INSURANCE FUND
ACES - NATURAL GAS
SUSSEX CO. REGIONAL CO-OP - SPECIAL EDUCATION TRANSPORTATION
HUNTERDON CO. SPEC. SERVICES - SPECIAL EDUCATION TRANSPORTATION
WARREN CO. SPEC. SERVICES SCHOOL DIST. - SPEC. ED. TRANSPORTATION
CURRICULUM COORDINATOR - SHARED WITH WARREN HILLS REGIONAL AND ALL SENDIN
G DISTRICTS
E-RATE COMMUNICATION REBATES
WARREN - WASHINGTON TWP
22a. Estimated Tax Rate Information
______________________________
A. Estimated 08-09 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 4,750,499 (A)
Estimated Net Taxable Valuation (as of 02/06/2008 ) 666,493,824 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)X100 0.7128 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 4,901,723 (D)
Estimated Net Taxable Valuation (as of 02/06/2008 ) 666,493,824 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)X100 0.7354 (F)
B. Estimated 08-09 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 4,750,499 (G)
Estimated Equalized Valuation (as of 02/06/2008 ) 912,380,320 (H)
Estimated 08-09 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.5207 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 4,901,723 (J)
Estimated Equalized Valuation (as of 02/06/2008 ) 912,380,320 (K)
Estimated 08-09 Equalized Total School
Tax Rate=(J)/(K)X100 0.5372 (L)