County budget brief

Warren County district budgets

Warren County has 24 latest-year UFB district rows, $408.1M in proposed operating budgets, and 15,846 UFB on-roll students. The county average NJDOE comparative cost is $22,706, with a range of $18,051 to $50,000. The operating-revenue model is mixed local/state.

NJDOE User-Friendly Budgets, 2025-26 latest year. Real movement is converted to 2025 dollars with CPI-U. How this budget data works

24UFB district rows

$408.1Mproposed operating budgets

15,846UFB on-roll students

$22,706mean NJDOE comparative cost

62% / 31%local / state operating revenue

What stands out

Cost rangeWarren Co Special Service has the county's highest published comparative cost at $50,000.

Real movementGreenwich Twp has the largest first-to-latest real comparative-cost movement at +$4,043.

Current proposalLatest-file proposed operating budgets change +$5.1M versus revised/current rows; Washington Boro has the strongest proposal signal (Proposed comparative cost decrease, operating -$2.5M).

Funding modelOperating revenue is 62% local, 31% state, with <1% of operating scale in charter/Renaissance transfers countywide.

Reader routeUse this county page to choose a district report, then check peer evidence, proposal movement, inflation-adjusted movement, categories, student denominators, and side-file rows before making a budget claim.

Cross-slice routeCounty rank is the first peer frame; model, comparison, and category pages show whether the same district is unusual for a fairer budget slice.

County story angles

These angles group the strongest generated district first-read leads inside Warren County. They are meant to turn the county brief from a rank list into local assignments: what looks reportable, which district reports carry the proof, which records to pull next, and which shortcut to block.

Story angle	Local signal	District proof	Reporting path	Block before writing	Open next
Cost positionWhy does this district sit high on the published comparative-cost line?	1 county district row out of 24 has this as the first-read lane.Primary route: Compare cost position: Is the district expensive, or just in a high-cost peer group?	Warren Co Special ServicePublished comparative cost is $50,000.rank #9 statewide and #1 inside Warren County.real comparative-cost movement is -$5,004.	Frame County, cost band, budget model, service load, and named local peers; use NJDOE's published comparative-cost line.Pull Budget presentation, adopted budget book, staffing/program notes, and local peer reports.Check whether county, scale, grade span, placements, transfers, or side files explain the rank.	Do not turn comparative cost into waste, quality, or adequacy by itself.	Cost brief Comparison atlas District index
Current proposal changeWhat does the latest proposed budget column change right now?	2 of 24 county district rows have this as the first-read lane.Primary route: Read the current proposal: What changes now in the proposed column before the long-run trend is interpreted?	Washington BoroOperating budget changes -$2.5M.published comparative-cost row changes -$3,642.largest revenue driver is State revenue (+$378,997).largest use driver is Capital outlay (-$2.0M).Great Meadows RegionalOperating budget changes +$3.3M.published comparative-cost row changes +$184.largest revenue driver is Tax levy (+$1.1M).largest use driver is Capital outlay (+$3.2M).	Frame Latest UFB revised/current column versus proposed column in nominal budget-year dollars.Pull Proposed budget, revised/current column support, adoption minutes, budget hearing deck, and district FAQ.Check what is recurring, one-time, grant-funded, enrollment-driven, negotiated, or reclassified.	Do not treat nominal proposal movement as an audited result or inflation-adjusted trend.	Proposal brief Reporting leads District index
One-time supportIs the budget using fund balance, reserve, or carryover support that needs a recurrence check?	1 county district row out of 24 has this as the first-read lane.Primary route: Test one-time support: Is the budget leaning on fund balance, reserve withdrawals, or carryover that must be checked for recurrence?	Franklin TwpFund-balance, reserve, and carryover source rows total $1.0M, 19% of proposed operating-budget scale.largest named row is Budgeted fund balance at $450,173.	Frame Budgeted fund-balance, reserve-withdrawal, and carryover source rows scaled to proposed operating budget.Pull Fund-balance appropriation notes, reserve withdrawal rows, board minutes, and audit or ACFR schedules.Check whether the source recurs, replaces aid or levy, bridges a one-year plan, or draws restricted reserves.	Do not call planned source rows audited cash stress or recurring operating revenue.	One-time brief Source map District index
Operating funding familyWhich aid lines explain dependence on state funding or first-to-latest movement?	6 of 24 county district rows have this as the first-read lane.Primary route: Follow operating funding: Did the budget move toward local levy, state aid, federal revenue, or fund balance?	HackettstownState aid: State aid moved +$11.1M since 2019-20.Employee benefits changes +$1.3M in the latest file.Local taxes and local sources represents 44% of operating scale.North Warren RegionalState aid: State aid moved -$4.1M since 2019-20.Capital, facilities, and debt changes -$3.6M in the latest file.Preschool sits -22 pts vs county average.	Frame Operating revenue source-family scale, local peer gaps, CPI-U real movement, and latest proposal movement; keep General Fund basis visible.Pull State-aid notices, levy worksheet, fund-balance notes, source-row proof sections, and tax-impact materials.Check whether the source-family signal is a current revenue scale issue, a peer gap, a real movement, or a proposal-column move.	Do not read General Fund operating source rows as all-funds revenue, taxpayer burden, or proof of cause without local records.	Funding brief Source map Category atlas
Outside-operating familyHow large are grant-funded or otherwise outside-operating programs relative to operating budgets?	4 of 24 county district rows have this as the first-read lane.Primary route: Separate outside-operating money: Is the story about grants, special revenue, capital, facilities, or debt rather than recurring operating spending?	Oxford TwpSpecial revenue funds: Special revenue funds moved +$1.3M since 2019-20.Capital, facilities, and debt changes -$1.1M in the latest file.State aid sits +19 pts vs county average.Knowlton TwpCapital, facilities, and debt: Capital, facilities, and debt changes -$1.2M in the latest file.State aid moved -$1.2M since 2019-20.Preschool sits -22 pts vs county average.	Frame Special-revenue, capital, facilities, and debt families scaled against operating budget only as context.Pull Grant schedules, capital/debt schedules, line-item budget, source-row proof sections, and project or bond records.Check whether the signal belongs to grants, capital, facilities, or debt before reading it as recurring operating spending.	Do not add outside-operating source-family rows into one operating total or treat them as ordinary classroom spending.	Outside-operating brief Category atlas Source map
Student/service familyDo charter/Renaissance transfers, tuition, or purchased placements change the budget story?	9 of 24 county district rows have this as the first-read lane.Primary route: Check students and service load: Is a per-student comparison really about denominator, placements, or student need?	White TwpTransfers and tuition: Transfers and tuition moved -$1.5M since 2019-20.Preschool sits -22 pts vs county average.Capital, facilities, and debt changes +$919,152 in the latest file.Harmony TwpPreschool: Preschool sits -22 pts vs county average.Employee benefits changes +$208,310 in the latest file.Local taxes and local sources represents 88% of operating scale.	Frame Transfers, tuition, preschool, special-education, and support families beside UFB service-load and denominator context.Pull Tuition and placement schedules, preschool aid records, service-load rows, contracts, and source-row proof sections.Check whether transfers, tuition, preschool, or special-education/support rows explain the comparison frame.	Do not treat source-family rows as audited service counts, quality, adequacy, or a complete program ledger.	Student-load brief Category atlas District index

County category and source-family leads

This table localizes the category story. It groups district source-family signals by county so a reader can see which budget families recur across local districts, which examples carry the proof, and whether the signal is current scale, county peer gap, inflation-adjusted movement, or latest proposal movement.

Budget family	County signal	District proof	Why it matters	Block before writing	Open next
Capital, facilities, and debtAre capital projects, facilities acquisition, reserve withdrawals, or debt-service rows distorting all-funds comparisons?	15 county district rows have generated source-family signals.proposal move (13); real movement (1); peer gap (1)	Phillipsburg TownCapital, facilities, and debt changes +$8.8M in the latest file · Proposal moveWarren Hills RegionalCapital, facilities, and debt changes -$4.5M in the latest file · Proposal moveWashington BoroCapital, facilities, and debt changes -$4.0M in the latest file · Proposal move	Use this family to move from a broad county read to named source-row proof before writing from totals.Capital and debt rows use operating budget only as a common scale reference.	Do not add source-family rows into one total or treat a family signal as cause, waste, adequacy, or recurring spending without local records.	Outside-operating brief Category atlas Comparison atlas Current proposal Real movement
State aidWhich aid lines explain dependence on state funding or first-to-latest movement?	12 county district rows have generated source-family signals.real movement (8); peer gap (2); current scale (2)	HackettstownState aid moved +$11.1M since 2019-20 · Real movementWarren Hills RegionalState aid moved -$4.8M since 2019-20 · Real movementNorth Warren RegionalState aid moved -$4.1M since 2019-20 · Real movement	Use this family to move from a broad county read to named source-row proof before writing from totals.Includes aid rows other than preschool-specific rows, which are separated because they often move as a program block.	Do not add source-family rows into one total or treat a family signal as cause, waste, adequacy, or recurring spending without local records.	Funding/tax brief Category atlas Comparison atlas Real movement Source map
Local taxes and local sourcesHow much of the budget story is local levy, tuition, fees, or miscellaneous local revenue?	22 county district rows have generated source-family signals.peer gap (2); current scale (20)	Phillipsburg TownLocal taxes and local sources sits -55 pts vs county average · Peer gapBelvidere TownLocal taxes and local sources sits -34 pts vs county average · Peer gapHope TwpLocal taxes and local sources represents 92% of operating scale · Current scale	Use this family to move from a broad county read to named source-row proof before writing from totals.Mostly revenue-file rows. Tax levy is merged across label variants where the source changed names.	Do not add source-family rows into one total or treat a family signal as cause, waste, adequacy, or recurring spending without local records.	Funding/tax brief Category atlas Comparison atlas Source map
PreschoolIs preschool aid, carryover, instruction, or support service scale material?	12 county district rows have generated source-family signals.peer gap (12)	Allamuchy TwpPreschool sits -22 pts vs county average · Peer gapAlpha BoroPreschool sits -22 pts vs county average · Peer gapBlairstown TwpPreschool sits -22 pts vs county average · Peer gap	Use this family to move from a broad county read to named source-row proof before writing from totals.Preschool rows can appear in revenue and appropriation files and can be outside ordinary K-12 comparisons.	Do not add source-family rows into one total or treat a family signal as cause, waste, adequacy, or recurring spending without local records.	Students brief Category atlas Comparison atlas Source map
Transfers and tuitionDo charter/Renaissance transfers, tuition, or purchased placements change the budget story?	5 county district rows have generated source-family signals.real movement (2); peer gap (2); current scale (1)	White TwpTransfers and tuition moved -$1.5M since 2019-20 · Real movementAlpha BoroTransfers and tuition moved +$505,976 since 2019-20 · Real movementWashington TwpTransfers and tuition sits -21 pts vs county average · Peer gap	Use this family to move from a broad county read to named source-row proof before writing from totals.Transfer and tuition rows often identify the districts where money leaves the district-run setting.	Do not add source-family rows into one total or treat a family signal as cause, waste, adequacy, or recurring spending without local records.	Students brief Category atlas Comparison atlas Real movement Source map
Special revenue fundsHow large are grant-funded or otherwise outside-operating programs relative to operating budgets?	4 county district rows have generated source-family signals.real movement (3); peer gap (1)	Lopatcong TwpSpecial revenue funds moved +$3.0M since 2019-20 · Real movementPohatcong TwpSpecial revenue funds moved +$1.3M since 2019-20 · Real movementOxford TwpSpecial revenue funds moved +$1.3M since 2019-20 · Real movement	Use this family to move from a broad county read to named source-row proof before writing from totals.Special-revenue totals are outside-operating scale signals and should not be added to General Fund operating rows.	Do not add source-family rows into one total or treat a family signal as cause, waste, adequacy, or recurring spending without local records.	Outside-operating brief Category atlas Comparison atlas Real movement Source map

County story map

This map keeps the county peer frame from collapsing into one rank. Each row names the county-level read, the districts to open first, the reporting check that should follow, and the shortcut to block before writing from the numbers.

Story lane	County read	District examples	Reporting check	Block before writing	Open next
Cost spreadWhich local comparison frame should lead?	Warren ranges from $18,051 to $50,000 on NJDOE comparative cost, a $31,949 spread around a $22,706 county mean.	Warren Co Special Service$50,000 · highest county costGreat Meadows Regional$18,051 · lowest county cost	Ask whether county peers, funding model, scale, cost band, placements, or side-file rows make the comparison fair.	Do not treat a county rank as quality or recompute comparative cost from operating budget divided by enrollment.	Cost brief Comparison atlas District leads
Proposal watchWhat changes in the current proposed column?	24 county rows have latest-file proposal comparisons; proposed operating budgets change +$5.1M versus revised/current rows.	Washington Boro-$2.5M · Proposed comparative cost decreasePhillipsburg Town+$3.9M · Capital outlay	Pull the proposed budget, hearing deck, adoption minutes, and named source rows before calling the change recurring.	Proposal movement is nominal latest-file planning movement, not audited spending and not CPI-adjusted trend.	Proposal brief Proposal table Source rows
Funding and tax pressureWho pays, and does the tax basis change the read?	Operating revenue is 62% local and 31% state; weighted tax levy per UFB on-roll is $13,670.	Hope Twp$37,993 · highest tax levy per UFB on-rollWarren Co Special Service100% · highest local operating sharePhillipsburg Town60% · highest state operating share	Separate levy per planning student, estimated rate, taxable value, equalized value, and municipal or regional slices.	Operating revenue mix is not all-funds revenue, audited revenue, or a household tax-bill claim.	Funding Tax burden Model atlas
Category structureWhich spending or revenue family makes the county concrete?	Countywide high-level transfer share is <1%; school-based budgeting share is 12%; outside-operating scale should be checked separately from recurring operating budget.	Frelinghuysen Twp8% · largest charter/Renaissance transfer sharePhillipsburg Town55% · largest school-based budgeting shareFranklin Twp20% · largest special-revenue or debt-service scale	Use category families and named source rows to explain the structure, then keep operating, grants, capital, and debt separate.	High-level use rows, source families, and raw UFB rows can overlap and should not be added into one schedule.	Category atlas Outside-operating Source rows
Real movementDid the county story change after inflation?	The county mean latest-year comparative cost is $22,706; the largest positive district movement is +$4,043 and the largest decline is -$6,928.	Greenwich Twp+$4,043 · largest first-to-latest real cost increaseKnowlton Twp-$6,928 · largest first-to-latest real cost decline	Pair real comparative-cost movement with operating-budget movement, UFB on-roll, source-family movement, and proposal timing.	Do not collapse first-to-latest CPI-adjusted movement and latest-file proposal movement into one trend claim.	Real-movement brief Statewide trend Storylines
Students and service loadIs the cost story a denominator or placement story?	UFB planning enrollment totals 15,846; sent-placement and special-education planning-row scales can change a per-student read.	Lopatcong Twp59% · largest sent-placement shareWarren Co Special Service100% · largest special-education planning-row scale	Put UFB planning on-roll, fall enrollment, special education, sent placements, received students, and student need in view.	UFB on-roll is a planning denominator; it is not fall enrollment and should not silently replace it.	Students brief Measure guide District leads
One-time supportIs the operating budget leaning on nonrecurring sources?	14 county districts meet the material fund-balance, reserve, or carryover source-row screen, totaling $24.9M.	Franklin Twp19% · largest one-time source share	Compare planned support with proposal movement, recap balance/reserve rows, board materials, and audit context.	Planned fund-balance, reserve, or carryover rows are not audited cash stress, surplus, or recurring revenue by themselves.	One-time support Side files Reporting leads
Side-file explanationsWhich context rows could change the story?	Tax, recap, unusual-item, shared-service, school-resource, and listed administrative-salary side files can identify the records and interviews to pull next.	Phillipsburg Town40 · most indexed side-file rowsPohatcong Twp$150,000 · largest unusual-item amount	Use side files to identify the local records, contracts, tax documents, staffing context, or interviews that have to follow UFB.	Side-file rows are sparse context, not audited fiscal schedules, complete payroll, audited savings, or causal proof.	Side-file brief Story desk Source map

Reader routes for this county

Reader question	County signal	Start with	Open next	Keep the claim honest
Cost positionIs the district expensive, or expensive for this peer set?	Warren ranges from $18,051 to $50,000 on NJDOE comparative cost per pupil.	Warren Co Special Service$50,000 · highest county cost Great Meadows Regional$18,051 · lowest county cost	Cost brief Comparison atlas District leads	Use county rank before statewide rank; comparative cost is NJDOE's published line, not spending divided by enrollment.
Real movementDid anything change after inflation?	The county average latest-year comparative cost is $22,706; district movement should be checked in 2025 dollars.	Greenwich Twp+$4,043 · largest first-to-latest real cost movement	Real-movement brief Statewide trend Storylines	Real movement is a reporting screen across loaded UFB years; latest proposal changes are nominal and answer a different question.
Current proposalWhat does the proposed column change now?	24 county rows have latest-file proposal comparisons; proposed operating budgets change +$5.1M versus revised/current budget rows.	Washington Boro-$2.5M · Proposed comparative cost decrease Phillipsburg Town+$3.9M · Capital outlay	Proposal brief Proposal table Source rows	Proposal rows are nominal latest-file planning changes, not audited spending and not inflation-adjusted multi-year trend.
Funding modelWho pays, and did that model shift?	Operating revenue is 62% local and 31% state on an operating-budget-weighted basis.	Warren Co Special Service100% · highest local operating share Phillipsburg Town60% · highest state operating share	Funding Tax burden Model atlas	Revenue mix is General Fund operating revenue, not all-funds revenue; tax rates and tax base need the district side-file context.
Spending structureWhich category makes the budget look different?	Countywide high-level transfer share is <1%; school-based budgeting share is 12%.	Frelinghuysen Twp8% · largest charter/Renaissance transfer share	Category atlas Category brief Line rows	High-level use rows and lower-level source rows can overlap. Use them as category signals before reading source tables.
Students and side filesIs the cost story really a denominator or context story?	UFB planning enrollment totals 15,846; placement and side-file rows can change per-student interpretation.	Lopatcong Twp59% · largest sent-placement share Phillipsburg Town40 · most indexed side-file rows	Students brief Side-file brief Measure guide	UFB on-roll is a planning denominator. Side files are context, not audited spending totals or complete payroll.
Comparison slicesIs county rank the fair comparison, or only the first one?	Generated county tags include Side-file context (24), One-time support (14), Locally funded (11).	Warren Co Special Service$50,000 · Side-file context comparison example	Comparison atlas Model atlas Story desk	Generated tags overlap and point to reporting frames; they are not ratings, causes, or proof that one district is a true peer for every claim.

District comparison

This table keeps the county peer frame visible before opening a full district budget report. Rows are latest-year UFB rows; links open full district budget reports where the UFB row matches a published district profile.

District	Cost	Real movement	Funding	Spending structure	Students and side files
Warren Co Special ServiceHigh comparative cost, Locally funded, Side-file context	$50,000#1 county · #9 NJ	-$5,004-9% since first loaded cost row	100% local / n/a statetax levy per UFB on-roll n/a	General currenttransfers 0%; school-based n/a; special revenue scale n/a	UFB on-roll 6sent placements 0%; special education 100%; side rows 15
Harmony TwpLocally funded, High tax effort, Placement load, One-time support, Side-file context	$28,313#2 county · #63 NJ	+$1,3005% since first loaded cost row	88% local / 6% statetax levy per UFB on-roll $33,870	General currenttransfers 0%; school-based n/a; special revenue scale 1%	UFB on-roll 196sent placements 32%; special education 19%; side rows 25
North Warren RegionalLocally funded, Side-file context	$26,274#3 county · #97 NJ	+$2,78812% since first loaded cost row	87% local / 8% statetax levy per UFB on-roll $25,291	General currenttransfers 1%; school-based n/a; special revenue scale 2%	UFB on-roll 572sent placements 1%; special education 17%; side rows 29
Hope TwpLocally funded, High tax effort, Placement load, Side-file context	$25,648#4 county · #114 NJ	-$2,514-9% since first loaded cost row	93% local / 7% statetax levy per UFB on-roll $37,993	General currenttransfers 4%; school-based n/a; special revenue scale 1%	UFB on-roll 124sent placements 51%; special education 13%; side rows 25
Warren County VocationalOne-time support, Outside-operating scale, Side-file context	$24,972#5 county · #139 NJ	+$5562% since first loaded cost row	57% local / 29% statetax levy per UFB on-roll $11,498	General currenttransfers 0%; school-based n/a; special revenue scale 3%	UFB on-roll 409sent placements 0%; special education 13%; side rows 23
White TwpLocally funded, High tax effort, Placement load, One-time support, Outside-operating scale, Side-file context	$23,533#6 county · #196 NJ	-$3,758-14% since first loaded cost row	80% local / 6% statetax levy per UFB on-roll $29,730	General currenttransfers <1%; school-based n/a; special revenue scale 1%	UFB on-roll 287sent placements 36%; special education 7%; side rows 27
Warren Hills RegionalOne-time support, Side-file context	$22,838#7 county · #241 NJ	-$1,613-7% since first loaded cost row	69% local / 22% statetax levy per UFB on-roll $16,942	General currenttransfers <1%; school-based n/a; special revenue scale 1%	UFB on-roll 1,522sent placements 1%; special education 16%; side rows 37
HackettstownSide-file context	$21,989#8 county · #287 NJ	+$2,38712% since first loaded cost row	59% local / 41% statetax levy per UFB on-roll $10,844	General currenttransfers <1%; school-based n/a; special revenue scale 1%	UFB on-roll 1,965sent placements 2%; special education 18%; side rows 28
Franklin TwpLocally funded, One-time support, Outside-operating scale, Side-file context	$21,738#9 county · #307 NJ	-$4,588-17% since first loaded cost row	76% local / 7% statetax levy per UFB on-roll $15,838	General currenttransfers 0%; school-based n/a; special revenue scale 20%	UFB on-roll 266sent placements 0%; special education 9%; side rows 30
Greenwich TwpRising real cost, Placement load, One-time support, Side-file context	$21,643#10 county · #315 NJ	+$4,04323% since first loaded cost row	69% local / 25% statetax levy per UFB on-roll $22,490	General currenttransfers 0%; school-based n/a; special revenue scale 1%	UFB on-roll 609sent placements 49%; special education 18%; side rows 26
Knowlton TwpLocally funded, Side-file context	$21,377#11 county · #336 NJ	-$6,928-24% since first loaded cost row	87% local / 8% statetax levy per UFB on-roll $20,998	General currenttransfers 4%; school-based n/a; special revenue scale 2%	UFB on-roll 195sent placements 1%; special education 11%; side rows 23
Lopatcong TwpPlacement load, One-time support, Side-file context	$21,298#12 county · #341 NJ	+$3,87522% since first loaded cost row	67% local / 19% statetax levy per UFB on-roll $22,954	General currenttransfers 0%; school-based n/a; special revenue scale 7%	UFB on-roll 719sent placements 59%; special education 12%; side rows 25
Alpha BoroPlacement load, One-time support, Side-file context	$20,819#13 county · #365 NJ	-$2,797-12% since first loaded cost row	58% local / 34% statetax levy per UFB on-roll $19,945	General currenttransfers 0%; school-based n/a; special revenue scale 2%	UFB on-roll 217sent placements 44%; special education 17%; side rows 24
Belvidere TownOne-time support, Side-file context	$20,398#14 county · #397 NJ	-$1,756-8% since first loaded cost row	70% local / 24% statetax levy per UFB on-roll $7,491	General currenttransfers <1%; school-based n/a; special revenue scale 8%	UFB on-roll 581sent placements 1%; special education 21%; side rows 29
Phillipsburg TownSchool-based budgeting, One-time support, Side-file context	$20,278#15 county · #408 NJ	-$1,665-8% since first loaded cost row	33% local / 60% statetax levy per UFB on-roll $3,262	School-basedtransfers <1%; school-based 55%; special revenue scale 11%	UFB on-roll 4,136sent placements 3%; special education 19%; side rows 40
Pohatcong TwpPlacement load, One-time support, Side-file context	$20,085#16 county · #424 NJ	-$594-3% since first loaded cost row	68% local / 27% statetax levy per UFB on-roll $18,195	General currenttransfers 0%; school-based n/a; special revenue scale 9%	UFB on-roll 348sent placements 35%; special education 14%; side rows 28
Mansfield TwpSide-file context	$19,856#17 county · #435 NJ	+$1,5128% since first loaded cost row	53% local / 41% statetax levy per UFB on-roll $11,551	General currenttransfers <1%; school-based n/a; special revenue scale 2%	UFB on-roll 560sent placements 1%; special education 14%; side rows 25
Blairstown TwpLocally funded, Side-file context	$19,803#18 county · #439 NJ	-$1,552-7% since first loaded cost row	89% local / 10% statetax levy per UFB on-roll $19,225	General currenttransfers 5%; school-based n/a; special revenue scale 2%	UFB on-roll 455sent placements <1%; special education 18%; side rows 26
Allamuchy TwpLocally funded, Placement load, Side-file context	$19,490#19 county · #456 NJ	+$6443% since first loaded cost row	89% local / 11% statetax levy per UFB on-roll $23,817	General currenttransfers <1%; school-based n/a; special revenue scale 1%	UFB on-roll 437sent placements 34%; special education 14%; side rows 22
Washington BoroOne-time support, Outside-operating scale, Side-file context	$19,444#20 county · #460 NJ	-$2,214-10% since first loaded cost row	45% local / 48% statetax levy per UFB on-roll $8,329	General currenttransfers 1%; school-based n/a; special revenue scale 18%	UFB on-roll 644sent placements 1%; special education 14%; side rows 26
Oxford TwpPlacement load, Side-file context	$19,331#21 county · #465 NJ	-$601-3% since first loaded cost row	64% local / 35% statetax levy per UFB on-roll $17,049	General currenttransfers 0%; school-based n/a; special revenue scale 11%	UFB on-roll 270sent placements 35%; special education 12%; side rows 26
Frelinghuysen TwpLocally funded, One-time support, Side-file context	$19,085#22 county · #481 NJ	-$2,573-12% since first loaded cost row	82% local / 6% statetax levy per UFB on-roll $18,963	General currenttransfers 8%; school-based n/a; special revenue scale 2%	UFB on-roll 140sent placements 1%; special education 12%; side rows 22
Washington TwpLocally funded, Side-file context	$18,690#23 county · #499 NJ	-$5,714-23% since first loaded cost row	90% local / 9% statetax levy per UFB on-roll $16,829	General currenttransfers <1%; school-based n/a; special revenue scale 10%	UFB on-roll 468sent placements 0%; special education 14%; side rows 31
Great Meadows RegionalPlacement load, One-time support, Outside-operating scale, Side-file context	$18,051#24 county · #529 NJ	-$6,413-26% since first loaded cost row	74% local / 8% statetax levy per UFB on-roll $23,965	General currenttransfers 1%; school-based n/a; special revenue scale 7%	UFB on-roll 720sent placements 35%; special education 15%; side rows 27

Comparative cost per pupil is NJDOE's published measure. Operating revenue and high-level use shares use proposed operating budget as the denominator unless noted. UFB planning enrollment can differ from fall enrollment on district profiles. Side-file counts summarize indexed latest-year rows, not audited financial statement totals.