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User Friendly Budgets
2012-13

SUSSEX - KITTATINNY REGIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time997994982
Pupils on Roll Regular Shared-Time842
spacing
Pupils on Roll - Special Full-Time141153164
Pupils on Roll - Special Shared-Time1077
Private School Placements324

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 90,000 294,066
Withdrawal from Cap Res-for Local Share 10-307 0 44,386 600,000
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 0 150,000 0
Revenues from Local Sources:
Local Tax Levy 10-1210 12,514,812 12,833,283 13,020,410
Transportation Fees from Other LEAs 10-1420-1440 216,095 187,288 178,500
Interest Earned on Capital Reserve Funds 10-1XXX 965 500 300
Other Restricted Miscellaneous Revenues 10-1XXX 0 80,000 90,000
Unrestricted Miscellaneous Revenues 10-1XXX 240,960 69,941 50,000
SUBTOTAL  12,972,832 13,171,012 13,339,210
Revenues from State Sources:
Extraordinary Aid 10-3131 208,940 208,940 80,000
Categorical Special Education Aid 10-3132 565,461 565,461 601,392
Equalization Aid 10-3176 3,200,580 3,200,580 3,274,170
Categorical Security Aid 10-3177 78,183 78,183 78,178
Adjustment Aid 10-3178 915,228 1,115,921 1,053,290
Categorical Transportation Aid 10-3121 625,166 625,166 635,568
SUBTOTAL  5,593,558 5,794,251 5,722,598
Revenues from Federal Sources:
IMPACT Aid 10-4100 281,255 278,147 225,000
Medicaid Reimbursement 10-4200 0 0 10,804
SUBTOTAL  347,709 423,360 235,804
Adjustment for Prior Year Encumbrances  0 243,469 0
Actual Revenues (Over)/Under Expenditures  -27,114 0 0
TOTAL OPERATING BUDGET  18,886,985 19,916,478 20,191,678
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 3,850 11,167 9,492
TOTAL REVENUES FROM STATE SOURCES  3,850 11,167 9,492
Revenues from Federal Sources:
Title I 20-4411-4416 26,446 21,469 18,249
Title II 20-4451-4455 21,023 21,084 17,921
I.D.E.A. Part B (Handicapped) 20-4420-4429 255,750 220,204 187,173
TOTAL REVENUES FROM FEDERAL SOURCES  303,219 262,757 223,343
TOTAL GRANTS AND ENTITLEMENTS  307,069 273,924 232,835
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 15,422 0
Transfers from Other Funds 40-5200 29,801 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 203,969 205,566 256,187
TOTAL REVENUES FROM LOCAL SOURCES  203,969 205,566 256,187
TOTAL LOCAL REPAYMENT OF DEBT  233,770 220,988 256,187
Actual Revenues (Over)/Under Expenditures  19,841 0 0
TOTAL REPAYMENT OF DEBT  253,611 220,988 256,187
TOTAL REVENUES/SOURCES  19,447,665 20,411,390 20,680,700
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  19,447,665 20,411,390 20,680,700

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX6,567,9826,765,5956,852,012
Special Education 11-2XX-100-XXX1,320,1791,433,5851,428,089
Bilingual Education 11-240-100-XXX19,91221,44820,793
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX235,221234,967230,332
School Sponsored Athletics 11-402-100-XXX468,178500,534576,594
Summer School 11-422-XXX-XXX04,8504,850
Community Services Programs/Operations 11-800-330-XXX23,07949,34050,000
Support Services:
Tuition 11-000-100-XXX351,394235,524346,716
Attendance and Social Work Services 11-000-211-XXX12,57412,66012,910
Health Services 11-000-213-XXX89,73192,89986,009
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217274,115382,845377,659
Guidance 11-000-218-XXX516,779546,186548,438
Child Study Teams 11-000-219-XXX283,563298,548271,732
Improvement of Instructional Services 11-000-221-XXX222,072198,614211,299
Educational Media Services - School Library 11-000-222-XXX156,599223,386217,781
Instructional Staff Training Services 11-000-223-XXX5,2785,2005,200
General Administration 11-000-230-XXX410,930532,104426,436
School Administration 11-000-240-XXX867,556838,046883,532
Central Svcs & Admin Info Technology 11-000-25X-XXX228,014237,262235,316
Operation and Maintenance of Plant Services 11-000-26X-XXX1,382,7301,626,7001,640,801
Student Transportation Services 11-000-270-XXX1,504,7091,657,4761,654,282
Personal Services - Employee Benefits 11-XXX-XXX-2XX3,538,9893,367,3263,339,373
Total Support Services Expenditures 9,845,03310,254,77610,257,484
TOTAL GENERAL CURRENT EXPENSE 18,479,58419,265,09519,420,154
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040500300
Equipment 12-XXX-XXX-73X96,080218,0370
Facilities Acquisition and Construction Services 12-000-4XX-XXX311,321233,450672,334
TOTAL CAPITAL EXPENDITURES 407,401451,987672,634
Transfer of Funds to Charter Schools 10-000-100-56X0199,39698,890
OPERATING BUDGET GRAND TOTAL 18,886,98519,916,47820,191,678
SPECIAL GRANTS AND ENTITLEMENTS
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX1,7621,4181,205
Nonpublic Handicapped Services 20-XXX-XXX-XXX07,7246,566
Nonpublic Nursing Services 20-XXX-XXX-XXX2,0882,0251,721
Total State Projects 3,85011,1679,492
Federal Projects:
Title I 20-XXX-XXX-XXX26,44621,46918,249
Title II 20-XXX-XXX-XXX21,02321,08417,921
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX255,750220,204187,173
Total Federal Projects 303,219262,757223,343
TOTAL GRANTS AND ENTITLEMENTS 307,069273,924232,835
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX253,611220,988256,187
TOTAL REPAYMENT OF DEBT 253,611220,988256,187
Total Expenditures 19,447,66520,411,39020,680,700
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 19,447,66520,411,39020,680,700

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/10
Audited
Balance
6/30/11
Estimated
Balance
6/30/12
Estimated
Balance
6/30/13
Unassigned:
  General Operating Budget406,427605,316728,627527,935
  Repayment of Debt65,06445,22300
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve683,338915,169721,283121,583
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve405,307105,99393,3740
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2009-10
Actual
2010-11
Actual
2011-12
Original
Budget
2011-12
Revised
Budget
2012-13
Proposed
Budget
Total Budgetary Comparative Per Pupil Cost14,73414,96515,10815,23215,207
Total Classroom Instruction9,0659,2179,2139,1359,151
Classroom-Salaries and Benefits8,7538,9448,9038,8018,816
Classroom-General Supplies and Textbooks216174199219214
Classroom-Purchased Services and Other95100111116122
Total Support Services1,8361,7991,8661,9351,886
Support Services-Salaries and Benefits1,7711,6771,7201,7911,738
Total Administrative Costs1,5541,7041,6081,7081,648
Administration-Salaries and Benefits1,3371,4821,3751,3651,387
Legal Costs0882117
Total Operations and Maintenance of Plant1,3731,4051,5571,5881,590
Operations & Maintenance of Plant-Salary & Ben.701683731742733
Board Contribution to Food Services00000
Total Extracurricular Costs814785777781850
Total Equipment Costs308701910
Employee Benefits as a % of Salaries28.730.728.12827.5

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2012 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 2011-12 revised appropriations and 2012-13 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 sending districts
  • Shared curriculum coordinator with all five regional districts
  • Purchase road salt, gasloline and deisal with County of Sussex
  • Purchase electricity from MRESC bid with Direct Energy
  • Purchase telephone service from Act bid with X-Tel
  • Cooperative purchasing with Ed services

 

Estimated Tax Rate Information
FREDON TWP
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,093,185 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)555,561,481 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1000.5568 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,148,557 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)555,561,481 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1000.5667 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,093,185 (G)
Estimated Equalized Valuation (as of 10/01/2011)491,114,241 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.6298 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,148,557 (J)
Estimated Equalized Valuation (as of 10/01/2011)491,114,241 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.6411 (L)
spacing
HAMPTON
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,654,598 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)390,280,213 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1001.1926 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,737,465 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)390,280,213 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1001.2139 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,654,598 (G)
Estimated Equalized Valuation (as of 10/01/2011)690,388,407 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.6742 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,737,465 (J)
Estimated Equalized Valuation (as of 10/01/2011)690,388,407 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.6862 (L)
spacing
SANDYSTON TWP
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,818,668 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)274,520,921 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1000.6625 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,851,200 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)274,520,921 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1000.6743 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,818,668 (G)
Estimated Equalized Valuation (as of 10/01/2011)273,240,001 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.6656 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,851,200 (J)
Estimated Equalized Valuation (as of 10/01/2011)273,240,001 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.6775 (L)
spacing
WALPACK TWP
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy0 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)2,407,167 (B)
Estimated 12-13 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 10/01/2011)2,407,167 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x100 0 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy0 (G)
Estimated Equalized Valuation (as of 10/01/2011)2,519,085 (H)
Estimated 12-13 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 10/01/2011)2,519,085 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x100 0 (L)
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STILLWATER
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,360,396 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)249,838,036 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1001.3450 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,420,501 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)249,838,036 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1001.3691 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,360,396 (G)
Estimated Equalized Valuation (as of 10/01/2011)527,739,286 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.6368 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,420,501 (J)
Estimated Equalized Valuation (as of 10/01/2011)527,739,286 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.6481 (L)

 

Administrative Salaries
Employee Name: Craig Hutcheson 
Job TitleSuperintendent 
Base Annual Salary147,500 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2016 
  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: 
Allowances3,953 
Bonuses21,977 
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,500 
  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 
Employee Name: Kathleen Kane 
Job TitleBusiness Administrator 
Base Annual Salary97,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2012 
  Ending Date of Contract06/30/2013 
  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: 
Allowances1,420 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  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