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User Friendly Budgets
2010

HUNTERDON - CALIFON BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time137145148
spacing
Pupils on Roll - Special Full-Time131316
Private School Placements111
spacing
Pupils Sent to Other Dists-Spec Ed Prog232
Pupils Received023

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 0 39,849
Revenues from Local Sources:
Local Tax Levy 10-1210 1,861,084 1,878,376 1,928,764
Tuition 10-1300 7,200 14,400 23,400
Unrestricted Miscellaneous Revenues 10-1XXX 5,582 7,174 2,000
SUBTOTAL  1,873,866 1,899,950 1,954,164
Revenues from State Sources:
Extraordinary Aid 10-3131 24,174 0 0
Other State Aids 10-3XXX 696 0 0
Categorical Special Education Aid 10-3132 76,957 83,876 6,615
Equalization Aid 10-3176 202,173 155,318 179,935
Categorical Security Aid 10-3177 10,102 11,298 0
Categorical Transportation Aid 10-3121 2,668 10,382 0
SUBTOTAL  316,770 260,874 186,550
Revenues from Federal Sources:
Equalization Aid - ARRA ESF 16-4520 0 33,146 0
Equalization Aid - ARRA GSF 17-4521 0 1,283 0
SUBTOTAL  0 34,429 0
Adjustment for Prior Year Encumbrances  0 33,829 0
Actual Revenues (Over)/Under Expenditures  41,113 0 0
TOTAL OPERATING BUDGET  2,231,749 2,229,082 2,180,563
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 499 0 0
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 35,766 30,902 26,267
Other 20-4XXX 28,199 24,519 20,701
TOTAL REVENUES FROM FEDERAL SOURCES  63,965 55,421 46,968
TOTAL GRANTS AND ENTITLEMENTS  64,464 55,421 46,968
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 120,266 120,894 129,243
TOTAL REVENUES FROM LOCAL SOURCES  120,266 120,894 129,243
Revenues from State Sources:
Debt Service Aid Type II 40-3160 51,920 52,191 44,542
TOTAL LOCAL REPAYMENT OF DEBT  172,186 173,085 173,785
TOTAL REPAYMENT OF DEBT  172,186 173,085 173,785
TOTAL REVENUES/SOURCES  2,468,399 2,457,588 2,401,316
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  2,468,399 2,457,588 2,401,316

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX819,267856,521803,139
Special Education 11-2XX-100-XXX234,802241,195265,881
Basic Skills/Remedial 11-230-100-XXX25,68126,14613,367
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX14,37615,88715,153
School Sponsored Athletics 11-402-100-XXX11,79312,2878,600
Support Services:
Tuition 11-000-100-XXX67,70749,27569,396
Health Services 11-000-213-XXX27,98328,25429,492
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21766,41668,25957,114
Guidance 11-000-218-XXX13000
Child Study Teams 11-000-219-XXX65,25869,081115,877
Improvement of Instructional Services 11-000-221-XXX08000
Educational Media Services - School Library 11-000-222-XXX60,41858,08146,635
Instructional Staff Training Services 11-000-223-XXX2,0213,500748
General Administration 11-000-230-XXX159,181166,31166,805
School Administration 11-000-240-XXX5,6044,71350,018
Central Svcs & Admin Info Technology 11-000-25X-XXX70,31665,75557,164
Operation and Maintenance of Plant Services 11-000-26X-XXX181,248191,416200,612
Student Transportation Services 11-000-270-XXX62,99360,27356,099
Personal Services - Employee Benefits 11-XXX-XXX-2XX300,574311,328324,463
Total Support Services Expenditures 1,069,8491,077,0461,074,423
TOTAL GENERAL CURRENT EXPENSE 2,175,7682,229,0822,180,563
CAPITAL EXPENDITURES
Facilities Acquisition and Construction Services 12-000-4XX-XXX55,98100
TOTAL CAPITAL EXPENDITURES 55,98100
OPERATING BUDGET GRAND TOTAL 2,231,7492,229,0822,180,563
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX49900
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX35,76630,90226,267
Other Special Projects 20-XXX-XXX-XXX28,19924,51920,701
Total Federal Projects 63,96555,42146,968
TOTAL GRANTS AND ENTITLEMENTS 64,46455,42146,968
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX172,186173,085173,785
TOTAL REPAYMENT OF DEBT 172,186173,085173,785
Total Expenditures 2,468,3992,457,5882,401,316
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 2,468,3992,457,5882,401,316

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/08
Audited
Balance
6/30/09
Estimated
Balance
6/30/10
Estimated
Balance
6/30/11
Unassigned:
  General Operating Budget216,472157,872157,872118,023
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve103103103103
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0000
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2007-08
Actual
2008-09
Actual
2009-10
Original
Budget
2009-10
Revised
Budget
2010-11
Proposed
Budget
Total Comparative Per Pupil Cost13,70513,61013,82013,41512,531
Total Classroom Instruction8,9708,5619,2828,9968,506
Classroom-Salaries and Benefits8,6058,2248,8918,5368,150
Classroom-General Supplies and Textbooks246209320391281
Classroom-Purchased Services and Other119127706975
Total Support Services1,4551,6741,4821,4431,524
Support Services-Salaries and Benefits9621,1671,0791,0241,250
Total Administrative Costs1,7381,9671,6541,5861,133
Administration-Salaries and Benefits1,5721,6201,0071,030701
Legal Costs00161615
Total Operations and Maintenance of Plant1,3801,2061,2151,2111,223
Operations & Maintenance of Plant-Salary & Ben.5710562533532
Total Food Services Costs00000
Total Extracurricular Costs163202188178145
Total Equipment Costs320000
Employee Benefits as a % of Salaries22.921.821.621.222.5

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2010 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 2009-10 revised appropriations and 2010-11 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
  • Shared Business Administrator with Frenchtown and Milford BOE's
  • Cooperative Purchasing ACT, ACES, HCESC
  • Transportation - HCESC, Sussex COunty Cooperative, Tewksbury BOE
  • Insurance - School Alliance Insurance Fund
  • Gasoline Purchase - Tewksbury BOE

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,928,764 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)165,545,200 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1001.1651 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,058,007 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)165,545,200 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1001.2432 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,928,764 (G)
Estimated Equalized Valuation (as of 10/01/2009)155,970,338 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1001.2366 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,058,007 (J)
Estimated Equalized Valuation (as of 10/01/2009)155,970,338 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1001.3195 (L)

 

Administrative Salaries
Employee Name: Dr. Kathleen Prystash 
Job TitleSuperintendent principal & CST Director 
Base Annual Salary128,551 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract04/18/2008 
  Ending Date of Contract07/01/2014 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances2,250 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other15,739 
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments