04/02/2008 WARREN - WARREN HILLS REGIONAL
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2006 October 15, 2007 October 15, 2008
Actual Actual Estimated
Pupils on Roll Regular Full-Time 1806 1698 1733
Pupils on Roll - Special Full-Time 355 341 341
Private School Placements 9 12 17
Pupils Sent to Other Districts-Reg Prog 6 16 10
Pupils Sent to Other Dists-Spec Ed Prog 11 16 13
Pupils Received 129 120 116
Pupils in State Facilities 13 11 11
WARREN - WARREN HILLS REGIONAL
Advertised Revenues
Budget Category Account 2006-07 2007-08 2008-09
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 1,391,944 1,225,180
Revenues from Local Sources:
Local Tax Levy 10-1210 16,916,300 17,601,422 17,573,824
Tuition 10-1300 1,316,884 1,531,200 1,331,200
Transportation Fees from Other LEAs 10-1420-1440 304,198 310,000 310,495
Interest Earned on Capital Reserve Funds 10-1XXX 56,946 25,000 30,000
Other Restricted Miscellaneous Revenues 10-1XXX 13,680 15,000 24,000
Unrestricted Miscellaneous Revenues 10-1XXX 254,116 219,725 220,000
SUBTOTAL 18,862,124 19,702,347 19,489,519
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 7,385,112 7,385,112
Transportation Aid 10-3120 536,929 536,929
Special Education Aid 10-3130 1,372,469 1,372,469
Bilingual Education 10-3140 26,810 26,810
Extraordinary Aid 10-3131 88,190 251,330
Consolidated Aid 10-3195 228,218 228,218
Additional Formula Aid 10-3196 287,984 584,608
Other State Aids 10-3XXX 19,733
Categorical Special Education Aid 10-3132 991,676
Equalization Aid 10-3176 9,420,120
Categorical Security Aid 10-3177 154,867
Categorical Transportation Aid 10-3121 501,556
SUBTOTAL 9,945,445 10,134,146 11,319,549
Adjustment for Prior Year Encumbrances 1,794,870
Actual Revenues (Over)/Under Expenditures -43,635
TOTAL OPERATING BUDGET 28,763,934 33,023,307 32,034,248
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Instructional Supplement Aid 20-3214 49,910 49,943
Other Restricted Entitlements 20-32XX 2,721
TOTAL REVENUES FROM STATE SOURCES 52,631 49,943
Revenues from Federal Sources:
Title I 20-4411-4416 104,440 127,851 115,964
Title VI 20-4417-4418 59,894
I.D.E.A. Part B (Handicapped) 20-4420-4429 400,442 427,914 343,000
Other 20-4XXX 86,876 25,573 39,568
TOTAL REVENUES FROM FEDERAL SOURCES 591,758 641,232 498,532
TOTAL GRANTS AND ENTITLEMENTS 644,389 691,175 498,532
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 393 300,000
Revenues from Local Sources:
Local Tax Levy 40-1210 1,466,725 1,688,987 1,479,966
Miscellaneous 40-1XXX 900,232
TOTAL REVENUES FROM LOCAL SOURCES 2,366,957 1,688,987 1,479,966
Revenues from State Sources:
Debt Service Aid Type II 40-3160 414,993 415,508 414,403
TOTAL LOCAL REPAYMENT OF DEBT 2,781,950 2,104,888 2,194,369
Actual Revenues (Over)/Under Expenditures -722,831
TOTAL REPAYMENT OF DEBT 2,059,119 2,104,888 2,194,369
TOTAL REVENUES/SOURCES 31,467,442 35,819,370 34,727,149
WARREN - WARREN HILLS REGIONAL
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 8,827,590 9,476,321 9,151,129
Special Education 11-2XX-100-XXX 2,614,457 2,842,705 3,388,685
Basic Skills/Remedial 11-230-100-XXX 152,846 174,108 287,257
Bilingual Education 11-240-100-XXX 4,626 4,210 5,981
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 195,532 237,895 252,929
School Sponsored Athletics 11-402-100-XXX 754,244 946,443 931,727
Support Services:
Tuition 11-000-100-XXX 1,326,291 1,957,754 1,935,932
Health Services 11-000-213-XXX 275,022 298,989 307,007
Students - Related & Extraordinary 11-000-216,217 139,053 168,730 170,332
Guidance 11-000-218-XXX 914,196 1,076,345 1,093,656
Child Study Teams 11-000-219-XXX 600,824 691,255 770,459
Improvement of Instructional Services 11-000-221-XXX 419,176 429,591 352,554
Educational Media Services - School Library 11-000-222-XXX 245,641 257,722 265,824
Instructional Staff Training Services 11-000-223-XXX 20,672 44,797 47,464
General Administration 11-000-230-XXX 1,193,104 767,566 682,788
School Administration 11-000-240-XXX 1,362,502 1,479,310 1,544,738
Central Svcs & Admin Info Technology 11-000-25X-XXX 805,003 894,044 836,981
Operation and Maintenance of Plant Services 11-000-26X-XXX 2,266,840 2,581,426 2,687,012
Student Transportation Services 11-000-270-XXX 1,605,453 2,449,718 1,880,000
Personal Services - Employee Benefits 11-XXX-XXX-2XX 4,266,032 4,904,981 4,990,000
Total Support Services Expenditures 15,439,809 18,002,228 17,564,747
TOTAL GENERAL CURRENT EXPENSE 27,989,104 31,683,910 31,582,455
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604 25,000 30,000
Equipment 12-XXX-XXX-73X 55,127 171,130 90,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX 699,204 1,125,867 309,793
TOTAL CAPITAL EXPENDITURES 754,331 1,321,997 429,793
Transfer of Funds to Charter Schools 10-000-100-56X 20,499 17,400 22,000
OPERATING BUDGET GRAND TOTAL 28,763,934 33,023,307 32,034,248
SPECIAL GRANTS AND ENTITLEMENTS
Instruction 20-214-100-XXX 49,910 49,943
TOTAL INSTRUCTIONAL SUPPLEMENT AID 49,910 49,943
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX 893
Nonpublic Nursing Services 20-XXX-XXX-XXX 1,188
Nonpublic Technology Initiative 20-XXX-XXX-XXX 640
Total State Projects 52,631 49,943
Federal Projects:
Title I 20-XXX-XXX-XXX 104,440 127,851 115,964
Title VI 20-XXX-XXX-XXX 59,894
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 400,442 427,914 343,000
Other Special Projects 20-XXX-XXX-XXX 86,876 25,573 39,568
Total Federal Projects 591,758 641,232 498,532
TOTAL GRANTS AND ENTITLEMENTS 644,389 691,175 498,532
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 2,059,119 2,104,888 2,194,369
TOTAL REPAYMENT OF DEBT 2,059,119 2,104,888 2,194,369
Total Expenditures 31,467,442 35,819,370 34,727,149
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 31,467,442 35,819,370 34,727,149
WARREN - WARREN HILLS REGIONAL
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 987,283 598,176 671,369 588,671
Repayment of Debt 178,388 901,219 300,000 0
Reserved for Specific Purposes:
General Operating Budget:
Capital Reserve 1,423,649 1,480,594 1,505,594 1,535,594
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 0 0
Legal Reserve 2,063,071 2,534,426 1,142,482 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 - WARREN HILLS REGIONAL
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 11171 11509 12377 13400 13400
Total Classroom Instruction 6605 6668 7037 7609 7634
Classroom-Salaries and Benefits 5979 5952 6296 6728 6710
Classroom-General Supplies and Textbooks 250 280 225 324 244
Classroom-Purchased Services and Other 376 436 516 557 680
Total Support Services 1544 1501 1734 1799 1794
Support Services-Salaries and Benefits 1392 1360 1540 1590 1598
Total Administrative Costs 1391 1581 1622 1832 1781
Administration-Salaries and Benefits 1134 1226 1280 1360 1412
Total Operations and Maintenance of Plant 1118 1213 1327 1445 1486
Operations & Maintenance of Plant-Salary & Ben. 690 742 786 826 881
Total Food Services Costs 0 0
Total Extracurricular Costs 505 533 632 693 687
Total Equipment Costs 67 26 73 84 43
Employee Benefits as a % of Salaries 23.8 25.7 28.7 27.6 27.3
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 - WARREN HILLS REGIONAL
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 - WARREN HILLS REGIONAL
Shared Services -- Description of Shared Services
_________________________________________________
1. Transportation - Shared Coordinator with Washington Township. Share
bus runs with Washington Township and Mansfield Township. Investigating
options thru Hunterdon Co. Educational Services commission.
2. Curriculum - Jointly, with constituent districts, have contracted
for the writing of K-8 curricula in Social Studies / English. Support
regular articulation opportunities with constituent districts. Contract
with WCSSSD for programs and personnel. Contract for alternative
educational programs with the Hunterdon Co. ESC.
WARREN - WARREN HILLS REGIONAL
22a. Estimated Tax Rate Information
______________________________
A. Estimated 08-09 School Tax Rate
__________________________________
FRANKLIN TWP
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 2,887,708 (A)
Estimated Net Taxable Valuation (as of 10/01/2007 ) 410,536,965 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)X100 0.7034 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 3,130,894 (D)
Estimated Net Taxable Valuation (as of 10/01/2007 ) 410,536,965 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)X100 0.7626 (F)
B. Estimated 08-09 Equalized School Tax Rate
____________________________________________
FRANKLIN TWP
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 2,887,708 (G)
Estimated Equalized Valuation (as of 10/01/2007 ) 471,304,589 (H)
Estimated 08-09 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.6127 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 3,130,894 (J)
Estimated Equalized Valuation (as of 10/01/2007 ) 471,304,589 (K)
Estimated 08-09 Equalized Total School
Tax Rate=(J)/(K)X100 0.6643 (L)
WARREN - WARREN HILLS REGIONAL
22a. Estimated Tax Rate Information
______________________________
A. Estimated 08-09 School Tax Rate
__________________________________
MANSFIELD TWP
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 5,282,205 (A)
Estimated Net Taxable Valuation (as of 10/01/2007 ) 652,961,468 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)X100 0.8090 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 5,727,042 (D)
Estimated Net Taxable Valuation (as of 10/01/2007 ) 652,961,468 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)X100 0.8771 (F)
B. Estimated 08-09 Equalized School Tax Rate
____________________________________________
MANSFIELD TWP
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 5,282,205 (G)
Estimated Equalized Valuation (as of 10/01/2007 ) 933,029,035 (H)
Estimated 08-09 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.5661 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 5,727,042 (J)
Estimated Equalized Valuation (as of 10/01/2007 ) 933,029,035 (K)
Estimated 08-09 Equalized Total School
Tax Rate=(J)/(K)X100 0.6138 (L)
WARREN - WARREN HILLS REGIONAL
22a. Estimated Tax Rate Information
______________________________
A. Estimated 08-09 School Tax Rate
__________________________________
WASHINGTON BORO
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 3,906,917 (A)
Estimated Net Taxable Valuation (as of 10/01/2007 ) 379,341,707 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)X100 1.0299 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 4,235,935 (D)
Estimated Net Taxable Valuation (as of 10/01/2007 ) 379,341,707 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)X100 1.1167 (F)
B. Estimated 08-09 Equalized School Tax Rate
____________________________________________
WASHINGTON BORO
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 3,906,917 (G)
Estimated Equalized Valuation (as of 10/01/2007 ) 584,553,362 (H)
Estimated 08-09 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.6684 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 4,235,935 (J)
Estimated Equalized Valuation (as of 10/01/2007 ) 584,553,362 (K)
Estimated 08-09 Equalized Total School
Tax Rate=(J)/(K)X100 0.7246 (L)
WARREN - WARREN HILLS REGIONAL
22a. Estimated Tax Rate Information
______________________________
A. Estimated 08-09 School Tax Rate
__________________________________
WASHINGTON TWP
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 5,496,994 (A)
Estimated Net Taxable Valuation (as of 10/01/2007 ) 660,917,555 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)X100 0.8317 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 5,959,919 (D)
Estimated Net Taxable Valuation (as of 10/01/2007 ) 660,917,555 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)X100 0.9018 (F)
B. Estimated 08-09 Equalized School Tax Rate
____________________________________________
WASHINGTON TWP
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 5,496,994 (G)
Estimated Equalized Valuation (as of 10/01/2007 ) 904,153,138 (H)
Estimated 08-09 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.6080 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 5,959,919 (J)
Estimated Equalized Valuation (as of 10/01/2007 ) 904,153,138 (K)
Estimated 08-09 Equalized Total School
Tax Rate=(J)/(K)X100 0.6592 (L)