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User Friendly Budgets
2011-2012

SUSSEX - KITTATINNY REGIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time1,0069971,002
Pupils on Roll Regular Shared-Time880
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Pupils on Roll - Special Full-Time153141145
Pupils on Roll - Special Shared-Time12100
Private School Placements634
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Pupils Sent to Other Districts-Reg Prog004
Pupils Sent to Other Dists-Spec Ed Prog104
Pupils in State Facilities100

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 392,688 90,000
Withdrawal from Cap Res-for Local Share 10-307 0 300,000 0
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 0 0 150,000
Revenues from Local Sources:
Local Tax Levy 10-1210 12,046,554 12,514,812 12,833,283
Tuition 10-1300 400 0 0
Transportation Fees from Other LEAs 10-1420-1440 208,691 225,000 182,500
Interest Earned on Capital Reserve Funds 10-1XXX 1,373 1,000 500
Other Restricted Miscellaneous Revenues 10-1XXX 0 55,000 80,000
Unrestricted Miscellaneous Revenues 10-1XXX 142,048 160,000 66,000
SUBTOTAL  12,399,066 12,955,812 13,162,283
Revenues from State Sources:
Extraordinary Aid 10-3131 162,169 80,000 80,000
Other State Aids 10-3XXX 14,493 0 0
Categorical Special Education Aid 10-3132 578,924 565,461 565,461
Equalization Aid 10-3176 2,651,155 3,200,580 3,200,580
Categorical Security Aid 10-3177 78,772 78,183 78,183
Adjustment Aid 10-3178 1,431,448 915,228 1,115,921
Categorical Transportation Aid 10-3121 658,943 625,166 625,166
SUBTOTAL  5,575,904 5,464,618 5,665,311
Revenues from Federal Sources:
IMPACT Aid 10-4100 229,402 260,000 260,000
Equalization Aid - ARRA ESF 16-4520 565,771 0 0
Equalization Aid - ARRA GSF 17-4521 21,902 0 0
Education Jobs Fund 18-4522 0 89,730 121,937
SUBTOTAL  817,075 349,730 381,937
Adjustment for Prior Year Encumbrances  0 347,761 0
Actual Revenues (Over)/Under Expenditures  688,694 0 0
TOTAL OPERATING BUDGET  19,480,739 19,810,609 19,449,531
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 5,715 11,037 7,000
TOTAL REVENUES FROM STATE SOURCES  5,715 11,037 7,000
Revenues from Federal Sources:
Title I 20-4411-4416 19,330 20,011 10,000
Title II 20-4451-4455 0 23,555 20,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 413,474 215,797 200,000
Other 20-4XXX 29,809 103,682 0
TOTAL REVENUES FROM FEDERAL SOURCES  462,613 363,045 230,000
TOTAL GRANTS AND ENTITLEMENTS  468,328 374,082 237,000
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 49,642 15,422
Revenues from Local Sources:
Local Tax Levy 40-1210 264,970 203,969 205,566
TOTAL REVENUES FROM LOCAL SOURCES  264,970 203,969 205,566
TOTAL LOCAL REPAYMENT OF DEBT  264,970 253,611 220,988
Actual Revenues (Over)/Under Expenditures  -65,063 0 0
TOTAL REPAYMENT OF DEBT  199,907 253,611 220,988
TOTAL REVENUES/SOURCES  20,148,974 20,438,302 19,907,519
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  20,148,974 20,438,302 19,907,519

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX6,795,1746,766,5006,788,595
Special Education 11-2XX-100-XXX1,405,9161,411,1111,435,595
Bilingual Education 11-240-100-XXX17,25119,91821,400
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX265,961245,970225,331
School Sponsored Athletics 11-402-100-XXX505,400470,845501,054
Other Instructional Programs 11-4XX-100-XXX12,53500
Summer School 11-422-XXX-XXX03,0003,000
Community Services Programs/Operations 11-800-330-XXX62,07350,00050,000
Support Services:
Tuition 11-000-100-XXX423,903390,486290,300
Attendance and Social Work Services 11-000-211-XXX12,70012,66012,660
Health Services 11-000-213-XXX89,04795,57492,870
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217246,463337,070371,870
Guidance 11-000-218-XXX554,750533,649547,208
Child Study Teams 11-000-219-XXX274,501286,408298,904
Improvement of Instructional Services 11-000-221-XXX316,436229,731198,133
Educational Media Services - School Library 11-000-222-XXX168,621160,588164,733
Instructional Staff Training Services 11-000-223-XXX4,9195,2005,200
General Administration 11-000-230-XXX404,575537,283409,436
School Administration 11-000-240-XXX811,989820,619835,786
Central Svcs & Admin Info Technology 11-000-25X-XXX236,865235,505239,179
Operation and Maintenance of Plant Services 11-000-26X-XXX1,407,7981,503,4191,586,864
Student Transportation Services 11-000-270-XXX1,588,3381,593,0521,656,423
Personal Services - Employee Benefits 11-XXX-XXX-2XX3,456,1873,565,9413,374,430
Total Support Services Expenditures 9,997,09210,307,18510,083,996
TOTAL GENERAL CURRENT EXPENSE 19,061,40219,274,52919,108,971
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60401,000500
Equipment 12-XXX-XXX-73X34,97353,7810
Facilities Acquisition and Construction Services 12-000-4XX-XXX78,965340,29949,060
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931100,0000150,000
TOTAL CAPITAL EXPENDITURES 213,938395,080199,560
Transfer of Funds to Charter Schools 10-000-100-56X205,399141,000141,000
OPERATING BUDGET GRAND TOTAL 19,480,73919,810,60919,449,531
SPECIAL GRANTS AND ENTITLEMENTS
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX2,4091,7621,750
Nonpublic Auxiliary Services 20-XXX-XXX-XXX07,1870
Nonpublic Handicapped Services 20-XXX-XXX-XXX45002,750
Nonpublic Nursing Services 20-XXX-XXX-XXX2,8562,0882,500
Total State Projects 5,71511,0377,000
Federal Projects:
Title I 20-XXX-XXX-XXX19,33020,01110,000
Title II 20-XXX-XXX-XXX023,55520,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX413,474215,797200,000
Other Special Projects 20-XXX-XXX-XXX29,809103,6820
Total Federal Projects 462,613363,045230,000
TOTAL GRANTS AND ENTITLEMENTS 468,328374,082237,000
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX199,907253,611220,988
TOTAL REPAYMENT OF DEBT 199,907253,611220,988
Total Expenditures 20,148,97420,438,30219,907,519
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 20,148,97420,438,30219,907,519

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/09
Audited
Balance
6/30/10
Estimated
Balance
6/30/11
Estimated
Balance
6/30/12
Unassigned:
  General Operating Budget673,860406,427441,427364,046
  Repayment of Debt165,06415,4220
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve481,966683,338384,338234,838
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve977,097405,30712,6190
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2008-09
Actual
2009-10
Actual
2010-11
Original
Budget
2010-11
Revised
Budget
2011-12
Proposed
Budget
Total Comparative Per Pupil Cost14,02914,24514,36015,11615,108
Total Classroom Instruction8,5249,0658,8039,2819,213
Classroom-Salaries and Benefits8,0918,7538,5098,9668,903
Classroom-General Supplies and Textbooks327216192204199
Classroom-Purchased Services and Other10695102111111
Total Support Services1,8141,8361,7701,8551,866
Support Services-Salaries and Benefits1,7101,7711,6281,7091,720
Total Administrative Costs1,5041,5541,5601,6461,608
Administration-Salaries and Benefits1,2721,3371,3341,3991,375
Legal Costs08172118
Total Operations and Maintenance of Plant1,3681,3731,4181,4781,557
Operations & Maintenance of Plant-Salary & Ben.539701650679730
Total Food Services Costs00000
Total Extracurricular Costs757814729771777
Total Equipment Costs60300470
Employee Benefits as a % of Salaries27.728.728.130.128.1

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2011 Taxpayers Guide to Education Spending (formerly Comparative Spending Guide) and can be found on the Department of Education's Internet address: http://www.state.nj.us/education under Finance. This publication is available in the board office and public libraries. The same calculations were performed using the 2010-11 revised appropriations and 2011-12 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 Sandyston-Walpack Elementary
  • Sewage Treatment Plant LEA for Hampton Elementary
  • Non-Public Transportation for all five regional districts
  • Shared curriculum coordinator with all five regional districts
  • Purchase road salt, gasoline and diesel from County of Sussex
  • Purchase electricity from MRESC bid with Direct Energy
  • Purchase telephone services from ACT bid with X-Tel

 

Estimated Tax Rate Information
FREDON TWP
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,971,801 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)558,244,365 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1000.5323 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,019,816 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)558,244,365 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1000.5409 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,971,801 (G)
Estimated Equalized Valuation (as of 10/01/2010)495,891,905 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.5993 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,019,816 (J)
Estimated Equalized Valuation (as of 10/01/2010)495,891,905 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.6090 (L)
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HAMPTON
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,703,323 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)389,931,787 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1001.2062 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,779,312 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)389,931,787 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1001.2257 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,703,323 (G)
Estimated Equalized Valuation (as of 10/01/2010)745,170,742 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.6312 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,779,312 (J)
Estimated Equalized Valuation (as of 10/01/2010)745,170,742 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.6414 (L)
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SANDYSTON TWP
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,718,956 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)273,666,288 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1000.6281 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,746,723 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)273,666,288 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1000.6383 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,718,956 (G)
Estimated Equalized Valuation (as of 10/01/2010)272,958,247 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.6298 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,746,723 (J)
Estimated Equalized Valuation (as of 10/01/2010)272,958,247 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.6399 (L)
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WALPACK TWP
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy0 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)2,406,786 (B)
Estimated 11-12 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 10/01/2010)2,406,786 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x100 0 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy0 (G)
Estimated Equalized Valuation (as of 10/01/2010)2,518,704 (H)
Estimated 11-12 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 10/01/2010)2,518,704 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x100 0 (L)
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STILLWATER
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,279,968 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)249,764,913 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1001.3132 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,332,965 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)249,764,913 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1001.3344 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,279,968 (G)
Estimated Equalized Valuation (as of 10/01/2010)553,212,670 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.5929 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,332,965 (J)
Estimated Equalized Valuation (as of 10/01/2010)553,212,670 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.6025 (L)

 

Administrative Salaries
Employee Name: Craig Hutcheson 
Job TitleSuperintendent 
Base Annual Salary154,986 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract09/01/2007 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days250 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days 12 
  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: 
Allowances5,000 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,500 
  Retirement Plans
Contractual Post-Employment Benefits Amount
  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 
Employee Name: Margaret Conroy 
Job TitleBusiness Administrator Board Secretary 
Base Annual Salary109,267 
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 Contract06/30/2011 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days 12 
  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: 
Allowances
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 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