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User Friendly Budgets
2010

WARREN - FRELINGHUYSEN TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time173172181
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Pupils on Roll - Special Full-Time242422
spacing
Pupils Sent to Other Districts-Reg Prog100

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 38,318 30,000
Withdrawal from Cap Res-for Local Share 10-307 0 40,000 35,000
Revenues from Local Sources:
Local Tax Levy 10-1210 1,788,289 1,788,289 1,788,289
Tuition 10-1300 6,310 6,900 4,600
Interest Earned on Capital Reserve Funds 10-1XXX 445 500 255
Unrestricted Miscellaneous Revenues 10-1XXX 14,697 19,051 16,491
SUBTOTAL  1,809,741 1,814,740 1,809,635
Revenues from State Sources:
Other State Aids 10-3XXX 969 0 0
Categorical Special Education Aid 10-3132 103,563 99,510 99,510
Equalization Aid 10-3176 465,595 351,833 318,534
Categorical Security Aid 10-3177 13,702 12,996 13,066
Adjustment Aid 10-3178 0 64,037 47,155
Categorical Transportation Aid 10-3121 63,940 82,623 81,777
SUBTOTAL  647,769 610,999 560,042
Revenues from Federal Sources:
Equalization Aid - ARRA ESF 16-4520 0 75,083 0
Equalization Aid - ARRA GSF 17-4521 0 2,907 0
SUBTOTAL  0 77,990 0
Actual Revenues (Over)/Under Expenditures  -11,478 0 0
TOTAL OPERATING BUDGET  2,446,032 2,582,047 2,434,677
GRANTS AND ENTITLEMENTS
Revenues from Federal Sources:
Title I 20-4411-4416 7,807 0 0
Title II 20-4451-4455 0 0 8,291
I.D.E.A. Part B (Handicapped) 20-4420-4429 34,161 79,153 40,293
Other 20-4XXX 34,396 32,535 23,973
TOTAL REVENUES FROM FEDERAL SOURCES  76,364 111,688 72,557
TOTAL GRANTS AND ENTITLEMENTS  76,364 111,688 72,557
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 1
Revenues from Local Sources:
Local Tax Levy 40-1210 154,300 164,155 168,026
TOTAL REVENUES FROM LOCAL SOURCES  154,300 164,155 168,026
Revenues from State Sources:
Debt Service Aid Type II 40-3160 76,860 81,768 66,196
TOTAL LOCAL REPAYMENT OF DEBT  231,160 245,923 234,223
TOTAL REPAYMENT OF DEBT  231,160 245,923 234,223
TOTAL REVENUES/SOURCES  2,753,556 2,939,658 2,741,457
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  2,753,556 2,939,658 2,741,457

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX820,053777,362801,135
Special Education 11-2XX-100-XXX198,783214,190176,434
Basic Skills/Remedial 11-230-100-XXX45,12455,13550,921
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX5,6576,3006,300
Other Instructional Programs 11-4XX-100-XXX499800800
Support Services:
Tuition 11-000-100-XXX22,35430,0000
Health Services 11-000-213-XXX62,25066,76969,207
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21730,42943,70036,554
Guidance 11-000-218-XXX8,2808,6439,025
Child Study Teams 11-000-219-XXX68,58077,05877,800
Improvement of Instructional Services 11-000-221-XXX3,8814,5292,460
Educational Media Services - School Library 11-000-222-XXX5,2675,1505,300
Instructional Staff Training Services 11-000-223-XXX1,3051,8850
General Administration 11-000-230-XXX122,814112,045116,215
School Administration 11-000-240-XXX70,45974,57276,181
Central Svcs & Admin Info Technology 11-000-25X-XXX77,91383,39385,400
Operation and Maintenance of Plant Services 11-000-26X-XXX237,270238,596244,336
Student Transportation Services 11-000-270-XXX135,629137,473125,438
Personal Services - Employee Benefits 11-XXX-XXX-2XX384,284421,530390,333
Food Services 11-000-310-XXX8,0004,0002,000
Total Support Services Expenditures 1,238,7151,309,3431,240,249
TOTAL GENERAL CURRENT EXPENSE 2,308,8312,363,1302,275,839
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040500255
Facilities Acquisition and Construction Services 12-000-4XX-XXX30,00040,00035,000
TOTAL CAPITAL EXPENDITURES 30,00040,50035,255
Transfer of Funds to Charter Schools 10-000-100-56X107,201178,417123,583
OPERATING BUDGET GRAND TOTAL 2,446,0322,582,0472,434,677
SPECIAL GRANTS AND ENTITLEMENTS
Federal Projects:
Title I 20-XXX-XXX-XXX7,80700
Title II 20-XXX-XXX-XXX008,291
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX34,16179,15340,293
Other Special Projects 20-XXX-XXX-XXX34,39632,53523,973
Total Federal Projects 76,364111,68872,557
TOTAL GRANTS AND ENTITLEMENTS 76,364111,68872,557
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX231,160245,923234,223
TOTAL REPAYMENT OF DEBT 231,160245,923234,223
Total Expenditures 2,753,5562,939,6582,741,457
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 2,753,5562,939,6582,741,457

 

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 Budget340,389261,422227,494197,494
  Repayment of Debt1110
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve46,661137,10697,60662,861
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve4,3904,39000
      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 Cost11,00611,46911,54611,74111,142
Total Classroom Instruction6,5757,3047,1337,2486,919
Classroom-Salaries and Benefits6,0466,9376,7536,8376,534
Classroom-General Supplies and Textbooks425250236284263
Classroom-Purchased Services and Other104117145127122
Total Support Services1,2311,0561,2461,2761,154
Support Services-Salaries and Benefits759619733744701
Total Administrative Costs1,5851,5561,6291,6551,655
Administration-Salaries and Benefits1,3201,2781,3901,4121,433
Legal Costs00333
Total Operations and Maintenance of Plant1,5791,4811,4841,5081,371
Operations & Maintenance of Plant-Salary & Ben.593215675686532
Total Food Services Costs543212110
Total Extracurricular Costs3030333433
Total Equipment Costs00000
Employee Benefits as a % of Salaries22.729.130.130.228.1

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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
  • Ridge & Valley Charter School transportation to and from is provided by
  • Allamuchy School District.
  • AIL & Nonpublic transportation provided by North Warren Regional School
  • District.
  • Child Study Team services provided by Blairstown School District.
  • North Warren cluster curriculum coordinator shared service with Knowlton,
  • Blairstown & North Warren Regional School districts.
  • Field trip transportation and one bus route to & from school provided by
  • Allamuchy School District.
  • No Child Left Behind grant consortium-Blairstown School District is the
  • LEA.
  • Share part time art teacher with White Township School District.
  • Share nurse substitute with Allamuchy School District.
  • Share part time speech teacher with Pohatcong School District.
  • Frelinghuysen Township provides snowplowing service to the district.
  • Frelinghuysen Township School provides facility and grounds use to the
  • Frelinghuysen Township Recreation Committee.

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,788,289 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)287,832,478 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.6213 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,956,315 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)287,832,478 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.6797 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,788,289 (G)
Estimated Equalized Valuation (as of 10/01/2009)319,708,911 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.5593 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,956,315 (J)
Estimated Equalized Valuation (as of 10/01/2009)319,708,911 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.6119 (L)

 

Administrative Salaries
Employee Name: Dr. Dwight A. Klett 
Job TitleSuperintendent 
Base Annual Salary127,125 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2015 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days15 
  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: 
Allowances2,530 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contractaccum. days paid at 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 
Employee Name: Rita J. Jones 
Job TitleSuperintendent 
Base Annual Salary79,309 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 15 
  Contracted Number of Annual Sick Days15 
  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: 
Allowances1,520 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contractaccum. days paid at 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