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User Friendly Budgets
2011-2012

WARREN - KNOWLTON TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time250244240
spacing
Pupils on Roll - Special Full-Time303536
Private School Placements221
spacing
Pupils Sent to Other Dists-Spec Ed Prog100
Pupils Received888

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 175,000 40,000
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 0 0 85,753
Revenues from Local Sources:
Local Tax Levy 10-1210 2,581,846 2,633,483 2,633,483
Tuition 10-1300 16,200 10,000 16,000
Interest Earned on Capital Reserve Funds 10-1XXX 781 1,000 100
Unrestricted Miscellaneous Revenues 10-1XXX 14,094 11,324 3,600
SUBTOTAL  2,612,921 2,655,807 2,653,183
Revenues from State Sources:
Extraordinary Aid 10-3131 41,467 15,000 15,000
Other State Aids 10-3XXX 1,475 0 0
Categorical Special Education Aid 10-3132 145,710 138,603 138,603
Equalization Aid 10-3176 1,002,207 1,118,194 1,118,194
Categorical Security Aid 10-3177 22,403 24,360 24,360
Adjustment Aid 10-3178 4,210 0 0
Categorical Transportation Aid 10-3121 85,289 33,451 75,810
SUBTOTAL  1,302,761 1,329,608 1,371,967
Revenues from Federal Sources:
Equalization Aid - ARRA ESF 16-4520 213,876 0 0
Equalization Aid - ARRA GSF 17-4521 8,279 0 0
Education Jobs Fund 18-4522 0 0 50,578
SUBTOTAL  222,155 0 50,578
Adjustment for Prior Year Encumbrances  0 32,529 0
Actual Revenues (Over)/Under Expenditures  -116,573 0 0
TOTAL OPERATING BUDGET  4,021,264 4,192,944 4,201,481
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 12,000 9,000 0
Revenues from Federal Sources:
Title I 20-4411-4416 22,667 19,255 18,000
Title II 20-4451-4455 0 12,358 12,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 132,044 67,924 66,400
Other 20-4XXX 42,448 29,366 0
TOTAL REVENUES FROM FEDERAL SOURCES  197,159 128,903 96,400
TOTAL GRANTS AND ENTITLEMENTS  209,159 137,903 96,400
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 132,799 134,497 125,721
TOTAL REVENUES FROM LOCAL SOURCES  132,799 134,497 125,721
Revenues from State Sources:
Debt Service Aid Type II 40-3160 65,185 52,267 48,856
TOTAL LOCAL REPAYMENT OF DEBT  197,984 186,764 174,577
TOTAL REPAYMENT OF DEBT  197,984 186,764 174,577
TOTAL REVENUES/SOURCES  4,428,407 4,517,611 4,472,458
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  4,428,407 4,517,611 4,472,458

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,390,4651,398,6981,405,571
Special Education 11-2XX-100-XXX363,750420,003421,067
Basic Skills/Remedial 11-230-100-XXX31,67433,82436,095
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX14,39712,50012,500
Other Instructional Programs 11-4XX-100-XXX15,311550550
Summer School 11-422-XXX-XXX019,77429,020
Support Services:
Tuition 11-000-100-XXX126,068141,96477,725
Health Services 11-000-213-XXX77,30151,85554,150
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217188,038193,372159,306
Guidance 11-000-218-XXX13,26214,41614,731
Child Study Teams 11-000-219-XXX82,15793,12997,969
Improvement of Instructional Services 11-000-221-XXX5,5792,7102,800
Educational Media Services - School Library 11-000-222-XXX87,771103,918105,120
Instructional Staff Training Services 11-000-223-XXX2,82810,00010,000
General Administration 11-000-230-XXX249,349268,653269,751
School Administration 11-000-240-XXX94,861102,29291,803
Central Svcs & Admin Info Technology 11-000-25X-XXX77,63280,33875,190
Operation and Maintenance of Plant Services 11-000-26X-XXX303,527391,180359,527
Student Transportation Services 11-000-270-XXX257,840243,943235,931
Personal Services - Employee Benefits 11-XXX-XXX-2XX573,097608,825632,575
Total Support Services Expenditures 2,139,3102,306,5952,186,578
TOTAL GENERAL CURRENT EXPENSE 3,954,9074,191,9444,091,381
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60401,000100
Equipment 12-XXX-XXX-73X66,35700
Facilities Acquisition and Construction Services 12-000-4XX-XXX00100,000
TOTAL CAPITAL EXPENDITURES 66,3571,000100,100
Transfer of Funds to Charter Schools 10-000-100-56X0010,000
OPERATING BUDGET GRAND TOTAL 4,021,2644,192,9444,201,481
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX12,0009,0000
Federal Projects:
Title I 20-XXX-XXX-XXX22,66719,25518,000
Title II 20-XXX-XXX-XXX012,35812,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX132,04467,92466,400
Other Special Projects 20-XXX-XXX-XXX42,44829,3660
Total Federal Projects 197,159128,90396,400
TOTAL GRANTS AND ENTITLEMENTS 209,159137,90396,400
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX197,984186,764174,577
TOTAL REPAYMENT OF DEBT 197,984186,764174,577
Total Expenditures 4,428,4074,517,6114,472,458
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 4,428,4074,517,6114,472,458

 

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 Budget320,495437,994251,475249,058
  Repayment of Debt0000
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve83,97284,75385,753100
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve7,44845,03137,5830
      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 Cost12,22411,99713,23013,64213,737
Total Classroom Instruction7,3187,8298,0298,1978,463
Classroom-Salaries and Benefits6,9917,5697,6067,7678,092
Classroom-General Supplies and Textbooks219174213230199
Classroom-Purchased Services and Other10786209200171
Total Support Services1,7651,8961,8641,9461,899
Support Services-Salaries and Benefits1,4141,4321,3361,3801,452
Total Administrative Costs1,9771,7691,8651,9051,872
Administration-Salaries and Benefits1,3671,4201,4941,5021,454
Legal Costs043535436
Total Operations and Maintenance of Plant1,1481,1851,3931,5151,427
Operations & Maintenance of Plant-Salary & Ben.503544494589612
Total Food Services Costs00000
Total Extracurricular Costs4662545556
Total Equipment Costs0237000
Employee Benefits as a % of Salaries20.422.523.723.624.3

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
  • * Consortium purchase of heating fuel
  • * Curriculum Coordinato: Cluster school districts join to hire a
  • curriculum consultant in order to write curriculum cluster-wide.
  • * E-Rate: 40% discount in the purchase of telecommunications services
  • * Municipality: Provide district with snow removal, grass mowing, and
  • assist with projects.
  • * NCLB Coordinator: Cluster school districts join to hire a coordinator.
  • * REAP Grant: We receive grant money to offset technology costs.
  • * Secondary Educational Partnerships: work with local colleges and
  • universities to accept education internships and receive free
  • professional development training in various areas.
  • * Transportation services: joint transportation services with North
  • Warren Regional
  • * Assembly Programs: cluster/sending or area districts join to schedule
  • assembly programs for a reduction in fees.
  • * Catholic Charities: CAP (Child Assault Prevention) program; shared
  • grant fee.
  • * Child Care svcs: Kidz Klub offers before and after school child care
  • in the school facility.
  • * Facilities: Cluster school districts share facilities for events.
  • * Gifted and Talented Consortium: Schools in the county co-sponsor
  • enrichment activities.
  • * Professional Development: county-wide in-service day in October;
  • cluster schools share costs of presenters or consultants.
  • * Knowlton Knowledge Education Foundation: Awards grants to teachers for
  • school projects, initiatives, and teacher training.
  • * Youth Athletic Services: Communities sponsor after school athletics
  • in the school facility.

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,633,483 (A)
Estimated Net Taxable Valuation (as of 02/01/2011)259,075,940 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1001.0165 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,759,204 (D)
Estimated Net Taxable Valuation (as of 02/01/2011)259,075,940 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1001.0650 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,633,483 (G)
Estimated Equalized Valuation (as of 10/01/2010)368,443,774 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.7148 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,759,204 (J)
Estimated Equalized Valuation (as of 10/01/2010)368,443,774 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.7489 (L)

 

Administrative Salaries
Employee Name: Rachelle Tjalma 
Job TitleBusiness Administrator 
Base Annual Salary20,000 
Full Time Equivalents (FTE)0.1 
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
  Contracted Number of Annual Sick Days
  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 
Employee Name: Sharon Mooney 
Job TitleSuperintendent 
Base Annual Salary120,500 
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 Contract06/30/2012 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 20 
  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: 
Allowances1,710 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other2,406 
  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