03/27/2008 WARREN - BELVIDERE TOWN
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2006 October 15, 2007 October 15, 2008
Actual Actual Estimated
Pupils on Roll Regular Full-Time 790 781 763
Pupils on Roll - Special Full-Time 135 152 139
Pupils on Roll - Special Shared-Time 2
Private School Placements 1 2 2
Pupils Sent to Other Dists-Spec Ed Prog 1
Pupils Received 400 401 376
WARREN - BELVIDERE TOWN
Advertised Revenues
Budget Category Account 2006-07 2007-08 2008-09
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 121,969
Revenues from Local Sources:
Local Tax Levy 10-1210 3,238,000 3,347,000 3,335,000
Tuition 10-1300 3,591,834 4,066,428 4,637,746
Other Restricted Miscellaneous Revenues 10-1XXX 67,276
Unrestricted Miscellaneous Revenues 10-1XXX 52,112 58,429
SUBTOTAL 6,897,110 7,465,540 8,031,175
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 2,136,918 2,136,918
School Choice Aid 10-3116 87,043 87,043 23,148
Transportation Aid 10-3120 17,627 17,627
Special Education Aid 10-3130 438,546 438,546
Consolidated Aid 10-3195 70,159 70,159
Additional Formula Aid 10-3196 83,014
Categorical Special Education Aid 10-3132 252,845
Equalization Aid 10-3176 2,831,502
Categorical Security Aid 10-3177 43,399
Categorical Transportation Aid 10-3121 7,424
SUBTOTAL 2,750,293 2,833,307 3,158,318
Adjustment for Prior Year Encumbrances 42,678
Actual Revenues (Over)/Under Expenditures -10,384
TOTAL OPERATING BUDGET 9,637,019 10,341,525 11,311,462
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Instructional Supplement Aid 20-3214 16,847 16,847
Other Restricted Entitlements 20-32XX 2,500
TOTAL REVENUES FROM STATE SOURCES 19,347 16,847
Revenues from Federal Sources:
Title I 20-4411-4416 62,063 44,604 45,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 132,410 132,245 132,000
Other 20-4XXX 22,742 22,501 22,000
TOTAL REVENUES FROM FEDERAL SOURCES 217,215 199,350 199,000
TOTAL GRANTS AND ENTITLEMENTS 236,562 216,197 199,000
TOTAL REVENUES/SOURCES 9,873,581 10,557,722 11,510,462
WARREN - BELVIDERE 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 3,193,244 3,368,969 3,796,400
Special Education 11-2XX-100-XXX 894,934 980,375 1,081,500
Basic Skills/Remedial 11-230-100-XXX 100,597 137,950 184,000
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 60,761 69,100 73,700
School Sponsored Athletics 11-402-100-XXX 270,505 275,458 326,900
Support Services:
Tuition 11-000-100-XXX 115,174 88,022 121,462
Health Services 11-000-213-XXX 113,857 124,100 133,900
Students - Related & Extraordinary 11-000-216,217 150,034 197,247 177,050
Guidance 11-000-218-XXX 142,928 158,286 181,200
Child Study Teams 11-000-219-XXX 340,609 358,400 372,600
Improvement of Instructional Services 11-000-221-XXX 2,404 8,000 8,300
Educational Media Services - School Library 11-000-222-XXX 130,244 138,445 147,375
Instructional Staff Training Services 11-000-223-XXX 7,822 12,000 12,000
General Administration 11-000-230-XXX 270,096 317,210 286,700
School Administration 11-000-240-XXX 634,639 736,944 702,000
Central Svcs & Admin Info Technology 11-000-25X-XXX 219,738 251,732 245,475
Operation and Maintenance of Plant Services 11-000-26X-XXX 948,418 963,837 1,174,000
Student Transportation Services 11-000-270-XXX 119,955 78,000 96,400
Personal Services - Employee Benefits 11-XXX-XXX-2XX 1,896,183 2,003,950 2,176,500
Total Support Services Expenditures 5,092,101 5,436,173 5,834,962
TOTAL GENERAL CURRENT EXPENSE 9,612,142 10,268,025 11,297,462
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X 13,000 14,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX 24,877 60,500
TOTAL CAPITAL EXPENDITURES 24,877 73,500 14,000
OPERATING BUDGET GRAND TOTAL 9,637,019 10,341,525 11,311,462
SPECIAL GRANTS AND ENTITLEMENTS
Support Services 20-214-200-XXX 16,847 16,847
TOTAL INSTRUCTIONAL SUPPLEMENT AID 16,847 16,847
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX 2,500
Total State Projects 19,347 16,847
Federal Projects:
Title I 20-XXX-XXX-XXX 62,063 44,604 45,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 132,410 132,245 132,000
Other Special Projects 20-XXX-XXX-XXX 22,742 22,501 22,000
Total Federal Projects 217,215 199,350 199,000
TOTAL GRANTS AND ENTITLEMENTS 236,562 216,197 199,000
Total Expenditures 9,873,581 10,557,722 11,510,462
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 9,873,581 10,557,722 11,510,462
WARREN - BELVIDERE 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 183,936 250,000 356,411 249,911
Repayment of Debt 0 0 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 15,469 15,469 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 - BELVIDERE 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 9931 10155 10633 10845 12283
Total Classroom Instruction 5595 5811 6112 6166 7159
Classroom-Salaries and Benefits 5463 5599 5914 5968 6748
Classroom-General Supplies and Textbooks 122 191 186 192 399
Classroom-Purchased Services and Other 10 22 12 6 12
Total Support Services 1317 1245 1327 1362 1445
Support Services-Salaries and Benefits 1237 1166 1212 1216 1312
Total Administrative Costs 1424 1525 1574 1719 1718
Administration-Salaries and Benefits 1261 1349 1380 1406 1526
Total Operations and Maintenance of Plant 1103 1134 1145 1147 1431
Operations & Maintenance of Plant-Salary & Ben. 459 475 502 502 565
Total Food Services Costs 0 0
Total Extracurricular Costs 493 439 475 451 530
Total Equipment Costs 9 0 20 14 16
Employee Benefits as a % of Salaries 31.1 29.7 29.3 29.4 29.7
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 - BELVIDERE 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 - BELVIDERE TOWN
Shared Services -- Description of Shared Services
_________________________________________________
SHARE ONE ELEMENTARY SPANISH TEACHER WITH THE OXFORD TWP SCHOOL DISTRICT
WARREN - BELVIDERE TOWN
22a. Estimated Tax Rate Information
______________________________
A. Estimated 08-09 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 3,335,000 (A)
Estimated Net Taxable Valuation (as of 02/06/2008 ) 142,413,500 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)X100 2.3418 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 3,335,000 (D)
Estimated Net Taxable Valuation (as of 02/06/2008 ) 142,413,500 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)X100 2.3418 (F)
B. Estimated 08-09 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 3,335,000 (G)
Estimated Equalized Valuation (as of 02/06/2008 ) 291,293,290 (H)
Estimated 08-09 Equalized General Fund School
Tax Rate=(G)/(H)X100 1.1449 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 3,335,000 (J)
Estimated Equalized Valuation (as of 02/06/2008 ) 291,293,290 (K)
Estimated 08-09 Equalized Total School
Tax Rate=(J)/(K)X100 1.1449 (L)