03/25/2008 WARREN - PHILLIPSBURG TOWN
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2006 October 15, 2007 October 15, 2008
Actual Actual Estimated
Pupils on Roll Regular Full-Time 3046 3215 3300
Pupils on Roll - Special Full-Time 678 502 500
Private School Placements 20 21 22
Pupils Sent to Contracted Preschool Prog 159 162 165
Pupils Sent to Other Dists-Spec Ed Prog 25 21 23
Pupils Received 903 919 915
Pupils in State Facilities 22 15 15
WARREN - PHILLIPSBURG TOWN
Advertised Revenues
Budget Category Account 2006-07 2007-08 2008-09
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 2,200,000
Transfers from Other Funds 10-5200 -388,009
Revenues from Local Sources:
Local Tax Levy 10-1210 6,241,166 6,512,706 7,008,722
Tuition 10-1300 7,315,747 7,010,770 6,537,921
Unrestricted Miscellaneous Revenues 10-1XXX 424,244 250,000 325,000
SUBTOTAL 13,981,157 13,773,476 13,871,643
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 12,984,654 12,984,654
Supplemental Core Curriculum Standards Aid 10-3112 333,641 333,641
Education Opportunity Aid 10-3117 19,122,021 19,736,964
Discretionary Education Opportunity Aid 10-3118 667,090 1,111,582
Transportation Aid 10-3120 343,874 343,874
Special Education Aid 10-3130 2,299,401 2,299,401
Bilingual Education 10-3140 70,996 70,996
Extraordinary Aid 10-3131 24,799 29,102
Consolidated Aid 10-3195 292,733 292,733
Other State Aids 10-3XXX 3,444 30,000
Categorical Special Education Aid 10-3132 1,331,160
Equalization Aid 10-3176 25,156,801
Categorical Security Aid 10-3177 667,369
Adjustment Aid 10-3178 10,559,996
Categorical Transportation Aid 10-3121 148,209
SUBTOTAL 36,142,653 37,203,845 37,892,637
Revenues from Federal Sources:
IMPACT Aid 10-4100 27,912 15,000 15,000
Medicaid Reimbursement 10-4200 161,413 160,000 150,000
SUBTOTAL 189,325 175,000 165,000
Adjustment for Prior Year Encumbrances 693,017
Actual Revenues (Over)/Under Expenditures -207,697
TOTAL OPERATING BUDGET 49,717,429 54,045,338 51,929,280
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 37,309
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 388,009 70,000 117,363
Early Childhood Program Aid 20-3211 3,319,524 1,743,911
Demonstrably Effective Program Aid 20-3212 718,939 718,939
Preschool Education Aid 20-3218 4,635,859
Preschool Expansion Aid 20-3215 1,916,221
Other Restricted Entitlements 20-32XX 679,476 595,129 595,129
TOTAL REVENUES FROM STATE SOURCES 5,105,948 5,044,200 5,348,351
Revenues from Federal Sources:
Title I 20-4411-4416 1,220,759 940,063 940,063
I.D.E.A. Part B (Handicapped) 20-4420-4429 779,016 760,036 760,036
Vocational Education 20-4430 40,010 50,358 50,358
Private Industry Council (JTPA) 20-4700 51,165 90,000 90,000
Other 20-4XXX 659,271 266,113 266,113
TOTAL REVENUES FROM FEDERAL SOURCES 2,750,221 2,106,570 2,106,570
Transfers from Operating Budget-PreK/K 20-5200 765,034
TOTAL GRANTS AND ENTITLEMENTS 7,893,478 7,915,804 7,454,921
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 11,690
Revenues from Local Sources:
Local Tax Levy 40-1210 91,488 102,007 114,863
Miscellaneous 40-1XXX 5,130
TOTAL REVENUES FROM LOCAL SOURCES 96,618 102,007 114,863
Revenues from State Sources:
Debt Service Aid Type II 40-3160 126,575 148,428 149,950
TOTAL LOCAL REPAYMENT OF DEBT 223,193 262,125 264,813
Actual Revenues (Over)/Under Expenditures 35,834
TOTAL REPAYMENT OF DEBT 259,027 262,125 264,813
TOTAL REVENUES/SOURCES 57,869,934 62,223,267 59,649,014
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Operating Budget-PreK/K 20-5200 765,034
TOTAL REVENUES/SOURCES NET OF TRANSFERS
57,869,934 61,458,233 59,649,014
WARREN - PHILLIPSBURG TOWN
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 1,966,715 2,681,464 675,982
Special Education 11-2XX-100-XXX 462,749 462,645 321,737
Bilingual Education 11-240-100-XXX 99,230 110,198 4,460
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 1,466 1,500 1,544
School Sponsored Athletics 11-402-100-XXX 382,368 458,715 447,691
Community Services Programs/Operations 11-800-330-XXX 7,602 7,800
Support Services:
Tuition 11-000-100-XXX 1,794,860 2,119,640 2,162,725
Attendance and Social Work Services 11-000-211-XXX 52,044 39,516 6,822
Health Services 11-000-213-XXX 148,159 127,252 57,134
Students - Related & Extraordinary 11-000-216,217 463,013 490,507 535,678
Guidance 11-000-218-XXX 66,365 87,693 85,459
Child Study Teams 11-000-219-XXX 901,347 904,308 947,731
Improvement of Instructional Services 11-000-221-XXX 1,321,429 1,408,642 1,458,219
Educational Media Services - School Library 11-000-222-XXX 208,965 192,939 124,521
Instructional Staff Training Services 11-000-223-XXX 4,497 14,300 9,440
General Administration 11-000-230-XXX 1,369,316 1,662,541 1,381,220
School Administration 11-000-240-XXX 152,819 138,702 23,032
Central Svcs & Admin Info Technology 11-000-25X-XXX 757,502 840,622 901,597
Operation and Maintenance of Plant Services 11-000-26X-XXX 4,975,312 4,947,599 5,234,690
Student Transportation Services 11-000-270-XXX 1,498,852 1,427,460 1,393,187
Personal Services - Employee Benefits 11-XXX-XXX-2XX 2,028,058 2,809,204 3,538,513
Total Support Services Expenditures 15,742,538 17,210,925 17,859,968
TOTAL GENERAL CURRENT EXPENSE 18,662,668 20,933,247 19,311,382
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X 59,536 66,889 84,900
Facilities Acquisition and Construction Services 12-000-4XX-XXX 92,259 229,262 220,000
TOTAL CAPITAL EXPENDITURES 151,795 296,151 304,900
Transfer of Funds to Charter Schools 10-000-100-56X 15,852 17,137 30,005
General Fund Contribution to SBB 10-000-520-930 30,887,114 32,798,803 32,282,993
OPERATING BUDGET GRAND TOTAL 49,717,429 54,045,338 51,929,280
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX 37,309
Early Childhood Program Aid:
Instruction 20-211-100-XXX 1,428,017 1,622,721 1,596,403
Support Services 20-211-200-XXX 2,279,516 2,872,445 3,156,819
TOTAL EARLY CHILDHOOD PROGRAM AID 3,707,533 4,495,166 4,753,222
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX 15,627 12,687 12,687
Nonpublic Auxiliary Services 20-XXX-XXX-XXX 36,555 36,555
Nonpublic Handicapped Services 20-XXX-XXX-XXX 9,196 13,056 13,056
Nonpublic Nursing Services 20-XXX-XXX-XXX 20,790 17,524 17,524
Nonpublic Technology Initiative 20-XXX-XXX-XXX 11,200 9,080 9,080
Other Special Projects 20-XXX-XXX-XXX 622,663 506,227 506,227
Total State Projects 4,387,009 5,090,295 5,348,351
Federal Projects:
Title I 20-XXX-XXX-XXX 1,220,759 296,977 340,139
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 779,016 760,036 760,036
Vocational Education 20-XXX-XXX-XXX 40,010 50,358 50,358
Private Industry Council (JTPA) 20-XXX-XXX-XXX 51,165 90,000 90,000
Other Special Projects 20-XXX-XXX-XXX 659,271 266,113 266,113
Total Federal Projects 2,750,221 1,463,484 1,506,646
Grant & Entitlements Cont to SBB 20-XXX-XXX-930 718,939 1,362,025 599,924
TOTAL GRANTS AND ENTITLEMENTS 7,893,478 7,915,804 7,454,921
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 259,027 262,125 264,813
TOTAL REPAYMENT OF DEBT 259,027 262,125 264,813
Total Expenditures 57,869,934 62,223,267 59,649,014
DEDUCT EXPENDITURES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Local Contrib-Transfer to Grants & Entitlements 11-1XX-100-930 765,034
Capital Reserve - Transfer to Repayment of Debt 12-000-400-933
TOTAL EXPENDITURES NET OF TRANSFERS 57,869,934 61,458,233 59,649,014
WARREN - PHILLIPSBURG TOWN
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 2,682,429 2,390,372 290,372 290,372
Repayment of Debt 45,438 9,604 0 0
Reserved for Specific Purposes:
General Operating Budget:
Capital Reserve 0 0 0 0
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
WARREN - PHILLIPSBURG TOWN
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 13856 14045 13611 14400 13585
Total Classroom Instruction 8008 8228 8281 8702 8034
Classroom-Salaries and Benefits 7667 7947 7952 8360 7761
Classroom-General Supplies and Textbooks 259 199 236 240 186
Classroom-Purchased Services and Other 83 83 94 103 88
Total Support Services 2670 2497 2148 2246 2141
Support Services-Salaries and Benefits 2165 1990 1969 2047 1951
Total Administrative Costs 1312 1352 1318 1484 1364
Administration-Salaries and Benefits 946 1019 1000 1115 1054
Total Operations and Maintenance of Plant 1544 1638 1513 1612 1725
Operations & Maintenance of Plant-Salary & Ben. 943 998 885 943 1000
Total Food Services Costs 0 0
Total Extracurricular Costs 302 300 324 344 309
Total Equipment Costs 61 16 15 23 22
Employee Benefits as a % of Salaries 23.5 24.6 25.4 26.5 32.0
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.
2005-06 actual, 2006-07 actual, 2007-08 original, 2007-08 revised, and 2008-09 amounts include a total of $ 0,
$0, $166, $173, and $ 158 per pupil, respectively, in federal and state funds in the blended resource
school-based budgets.
WARREN - PHILLIPSBURG TOWN
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 - PHILLIPSBURG TOWN
Shared Services -- Description of Shared Services
_________________________________________________
The district shares many services with the Town of Phillipsburg, as well
as with the local non-public school, Sts. Philip and James, and with our
cluster school districts. The shared services with the Town of Phillips-
burg include the following:
Maintaining the town's municipal building's exterior doors; the district
has done numerous carpentry jobs; we have installed energy efficient
lights in the town's buildings; we make electrical repairs whe needed;
we installed a new electric service in the town garage; the school
district salts the town's small alleys in the winter and sometimes
plows them when we are asked for help; we provide paint for the exterior
buildings at the town's Walters Park; the district changes light bulbs at
the town's Senior Center; the district repairs doors, heating units, and
electrical repairs at the town's youth center. The town picks up garbage
at all of our schools daily when school is in session; the town
provides the school district with salt in the winter for our parking
lots; the town helps us when needed to clear snow from our school lots;
the town picks up and chips tree branches from our school sites when we
have storm damage; the town provides heavy equipment and an operator when
needed for school projects such as replacing broken water pipes on
school property and digging trenches for new projects. We have had an
inter-local agreement to purchase gasoline and motor oil for the past
13 years with the town. By combining our purchases we are able to obtain
a bulk discount for the purchase of gasoline and motor oil.
We provide the town with internet access; we host the town's e-mail and
website; we assist the town and provide a technician for the town's
"Movies in the Park", a summer activity fo Phillipsburg area residents.
The district has cut the grass and lined two athletic fields at the Sts.
Philip and James site. In return, Sts. Philip and James allows the
district use of two soccer fields.
We also assist Sts. Philip and James School in the area of technology.
The district has used athletic fields in Alpha, Lopatcong Township, and
Pohatcong Township for several years.
In return, the district has provided infield mix and helped maintain the
fields in these municipalities.
Our maintenance staff has also installed fences at various fields in the
Borough of Alpha.
The district has also loaned grounds equipment, including a slit seeder
for athletic fields to the Township of Lopatcong.
The district has also purchased copy paper in bulk with our five cluster
districts & Hackettstown School District to take advantage of discounts.
WARREN - PHILLIPSBURG TOWN
22a. Estimated Tax Rate Information
______________________________
A. Estimated 08-09 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 7,008,722 (A)
Estimated Net Taxable Valuation (as of 03/01/2008 ) 557,308,293 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)X100 1.2576 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 7,123,585 (D)
Estimated Net Taxable Valuation (as of 03/01/2008 ) 557,308,293 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)X100 1.2782 (F)
B. Estimated 08-09 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 7,008,722 (G)
Estimated Equalized Valuation (as of 10/01/2007 ) 1,039,925,069 (H)
Estimated 08-09 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.6740 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 7,123,585 (J)
Estimated Equalized Valuation (as of 10/01/2007 ) 1,039,925,069 (K)
Estimated 08-09 Equalized Total School
Tax Rate=(J)/(K)X100 0.6850 (L)