>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>SUSSEX  >>KITTATINNY REGIONAL

User Friendly Budgets
2009

SUSSEX - KITTATINNY REGIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time1,0511,0371,028
Pupils on Roll Regular Shared-Time844
spacing
Pupils on Roll - Special Full-Time130140153
Pupils on Roll - Special Shared-Time131414
Private School Placements788
spacing
Pupils Sent to Other Districts-Reg Prog100
Pupils Sent to Other Dists-Spec Ed Prog343
Pupils Received100
Pupils in State Facilities111

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 484,000 632,581
Withdrawal from Cap Res-for Local Share 10-307 0 0 100,000
Revenues from Local Sources:
Local Tax Levy 10-1210 11,266,127 11,805,817 12,046,554
Tuition 10-1300 9,925 0 0
Transportation Fees from Other LEAs 10-1420-1440 344,347 245,000 300,000
Interest Earned on Capital Reserve Funds 10-1XXX 2,218 1,764 1,000
Other Restricted Miscellaneous Revenues 10-1XXX 239,965 100,000 55,000
Unrestricted Miscellaneous Revenues 10-1XXX 0 100,000 71,828
SUBTOTAL  11,862,582 12,252,581 12,474,382
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 3,948,673 0 0
Transportation Aid 10-3120 640,262 0 0
Special Education Aid 10-3130 702,505 0 0
Bilingual Education 10-3140 2,318 0 0
Stabilization Aid 10-3171 523,113 0 0
Extraordinary Aid 10-3131 31,234 115,429 115,429
Consolidated Aid 10-3195 148,561 0 0
Additional Formula Aid 10-3196 363,295 0 0
Other State Aids 10-3XXX 15,391 0 0
Categorical Special Education Aid 10-3132 0 563,613 578,924
Equalization Aid 10-3176 0 3,596,866 3,238,828
Categorical Security Aid 10-3177 0 76,186 78,772
Adjustment Aid 10-3178 0 1,611,038 1,831,410
Categorical Transportation Aid 10-3121 0 539,174 658,943
SUBTOTAL  6,375,352 6,502,306 6,502,306
Revenues from Federal Sources:
IMPACT Aid 10-4100 400,982 380,000 360,000
SUBTOTAL  400,982 380,000 360,000
Adjustment for Prior Year Encumbrances  0 210,528 0
Actual Revenues (Over)/Under Expenditures  -659,535 0 0
TOTAL OPERATING BUDGET  17,979,381 19,829,415 20,069,269
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 6,000 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 10,484 19,253 11,000
TOTAL REVENUES FROM STATE SOURCES  10,484 19,253 11,000
Revenues from Federal Sources:
Title I 20-4411-4416 0 32,886 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 216,915 220,727 215,000
Other 20-4XXX 23,930 24,985 21,000
TOTAL REVENUES FROM FEDERAL SOURCES  240,845 278,598 236,000
TOTAL GRANTS AND ENTITLEMENTS  257,329 297,851 247,000
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1,920 0
Revenues from Local Sources:
Local Tax Levy 40-1210 257,961 264,913 264,970
TOTAL REVENUES FROM LOCAL SOURCES  257,961 264,913 264,970
TOTAL LOCAL REPAYMENT OF DEBT  257,961 266,833 264,970
Actual Revenues (Over)/Under Expenditures  5,396 0 0
TOTAL REPAYMENT OF DEBT  263,357 266,833 264,970
TOTAL REVENUES/SOURCES  18,500,067 20,394,099 20,581,239

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX6,401,6866,846,0076,884,413
Special Education 11-2XX-100-XXX1,134,5781,159,3151,278,669
Bilingual Education 11-240-100-XXX19,85217,11317,113
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX208,942248,908255,259
School Sponsored Athletics 11-402-100-XXX456,164505,184511,026
Other Instructional Programs 11-4XX-100-XXX15,00015,1053,000
Community Services Programs/Operations 11-800-330-XXX35,73858,65358,653
Support Services:
Tuition 11-000-100-XXX569,022657,382656,600
Attendance and Social Work Services 11-000-211-XXX12,62512,70012,700
Health Services 11-000-213-XXX82,46390,55094,655
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217204,055291,617373,994
Guidance 11-000-218-XXX531,865572,004545,961
Child Study Teams 11-000-219-XXX246,150264,207276,662
Improvement of Instructional Services 11-000-221-XXX216,238274,976335,670
Educational Media Services - School Library 11-000-222-XXX111,928179,257184,598
Instructional Staff Training Services 11-000-223-XXX4,2305,5005,500
General Administration 11-000-230-XXX371,100419,045417,976
School Administration 11-000-240-XXX795,830790,843802,051
Central Svcs & Admin Info Technology 11-000-25X-XXX278,533251,350231,750
Operation and Maintenance of Plant Services 11-000-26X-XXX1,438,3721,675,4711,580,130
Student Transportation Services 11-000-270-XXX1,799,2741,898,6791,953,989
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,558,7353,299,9323,224,200
Total Support Services Expenditures 9,220,42010,683,51310,696,436
TOTAL GENERAL CURRENT EXPENSE 17,492,38019,533,79819,704,569
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60401,7641,000
Equipment 12-XXX-XXX-73X206,230122,58935,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX228,241063,700
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-93100100,000
TOTAL CAPITAL EXPENDITURES 434,471124,353199,700
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X52,530171,264165,000
OPERATING BUDGET GRAND TOTAL 17,979,38119,829,41520,069,269
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX6,00000
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX2,6272,5742,000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX1,3264,8773,000
Nonpublic Handicapped Services 20-XXX-XXX-XXX1,0236,5282,000
Nonpublic Nursing Services 20-XXX-XXX-XXX3,6283,4743,000
Nonpublic Technology Initiative 20-XXX-XXX-XXX1,8801,8001,000
Total State Projects 10,48419,25311,000
Federal Projects:
Title I 20-XXX-XXX-XXX032,8860
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX216,915220,727215,000
Other Special Projects 20-XXX-XXX-XXX23,93024,98521,000
Total Federal Projects 240,845278,598236,000
TOTAL GRANTS AND ENTITLEMENTS 257,329297,851247,000
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX0266,833264,970
Additional State School Building Aid-Ch.177 40-702-510-XXX263,35700
Total Additional State School Building Aid 263,35700
TOTAL REPAYMENT OF DEBT 263,357266,833264,970
Total Expenditures 18,500,06720,394,09920,581,239

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/07
Audited
Balance
6/30/08
Estimated
Balance
6/30/09
Estimated
Balance
6/30/10
Unreserved:
  General Operating Budget1,260,0581,286,773670,550622,378
  Repayment of Debt7,3161,92000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve127,193179,412331,176232,176
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve2,777587,186584,4090
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2006-07
Actual
2007-08
Actual
2008-09
Original
Budget
2008-09
Revised
Budget
2009-10
Proposed
Budget
Total Comparative Per Pupil Cost12,35012,88114,24014,42514,474
Total Classroom Instruction7,6587,8938,6948,6518,697
Classroom-Salaries and Benefits7,2057,5668,2748,1608,286
Classroom-General Supplies and Textbooks341232309377309
Classroom-Purchased Services and Other11295110114102
Total Support Services1,3781,4681,6981,8191,930
Support Services-Salaries and Benefits1,3191,4011,6171,7131,786
Total Administrative Costs1,4351,4631,4981,5241,502
Administration-Salaries and Benefits1,2411,2171,2501,2651,280
Total Operations and Maintenance of Plant1,2001,3381,5021,5701,480
Operations & Maintenance of Plant-Salary & Ben.557592658657664
Total Food Services Costs30000
Total Extracurricular Costs634664761773779
Total Equipment Costs12717610210430
Employee Benefits as a % of Salaries25.923.629.328.727.1

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2009 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 2008-09 revised appropriations and 2009-10 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.

 

Shared Services
  • Transportation LEA for Sandyston-Walpack Elementary
  • Food Service LEA for Sandyson-Walpack Elementary
  • Sewage Treatment Plant LEA for Hampton Twp. Elementary
  • Shared Curriculum Coordinator with PK-6 districts in regional
  • Share athletic fields with Township
  • Purchase road salt from County of Sussex

 

Estimated Tax Rate Information
FREDON TWP
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,798,978 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)560,848,097 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.4991 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,860,543 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)560,848,097 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.5100 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,798,978 (G)
Estimated Equalized Valuation (as of 10/01/2008)555,414,504 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.5039 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,860,543 (J)
Estimated Equalized Valuation (as of 10/01/2008)555,414,504 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.5150 (L)
spacing
HAMPTON
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,547,623 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)388,825,614 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.1696 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,647,650 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)388,825,614 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.1953 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,547,623 (G)
Estimated Equalized Valuation (as of 10/01/2008)787,859,990 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.5772 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,647,650 (J)
Estimated Equalized Valuation (as of 10/01/2008)787,859,990 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.5899 (L)
spacing
SANDYSTON TWP
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,628,731 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)272,454,526 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.5978 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,664,556 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)272,454,526 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.6109 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,628,731 (G)
Estimated Equalized Valuation (as of 10/01/2008)303,900,408 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.5359 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,664,556 (J)
Estimated Equalized Valuation (as of 10/01/2008)303,900,408 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.5477 (L)
spacing
WALPACK TWP
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy0 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)2,397,086 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x100 0 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy0 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)2,397,086 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x100 0 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy0 (G)
Estimated Equalized Valuation (as of 10/01/2008)2,509,004 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x100 0 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy0 (J)
Estimated Equalized Valuation (as of 10/01/2008)2,509,004 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x100 0 (L)
spacing
STILLWATER
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,071,222 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)248,950,991 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.2337 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,138,775 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)248,950,991 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.2608 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,071,222 (G)
Estimated Equalized Valuation (as of 10/01/2008)594,107,827 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.5169 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,138,775 (J)
Estimated Equalized Valuation (as of 10/01/2008)594,107,827 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.5283 (L)