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User Friendly Budgets
2012-13

WARREN - FRELINGHUYSEN TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time157150147
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Pupils on Roll - Special Full-Time272524
spacing
Pupils Sent to Other Districts-Reg Prog100

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 50,776 57,016
Withdrawal from Maint. Reserve 10-310 0 27,173 10,000
Revenues from Local Sources:
Local Tax Levy 10-1210 1,788,289 1,788,289 1,788,289
Tuition 10-1300 25,809 16,700 0
Interest Earned on Maintenance Reserve 10-1XXX 0 200 160
Interest Earned on Capital Reserve Funds 10-1XXX 227 250 120
Unrestricted Miscellaneous Revenues 10-1XXX 20,501 15,600 9,600
SUBTOTAL  1,834,826 1,821,039 1,798,169
Revenues from State Sources:
Other State Aids 10-3XXX 348 0 0
Categorical Special Education Aid 10-3132 99,510 99,510 103,163
Equalization Aid 10-3176 318,534 318,534 272,910
Categorical Security Aid 10-3177 13,066 13,066 12,853
Adjustment Aid 10-3178 47,155 72,975 135,654
Categorical Transportation Aid 10-3121 81,777 81,777 81,482
SUBTOTAL  560,390 585,862 606,062
Revenues from Federal Sources:
SUBTOTAL  22,040 0 0
Actual Revenues (Over)/Under Expenditures  -78,773 0 0
TOTAL OPERATING BUDGET  2,338,483 2,484,850 2,471,247
GRANTS AND ENTITLEMENTS
Revenues from Federal Sources:
Title I 20-4411-4416 411 0 0
Title II 20-4451-4455 8,512 7,939 7,939
I.D.E.A. Part B (Handicapped) 20-4420-4429 37,696 40,752 40,752
Other 20-4XXX 30,040 22,147 22,147
TOTAL REVENUES FROM FEDERAL SOURCES  76,659 70,838 70,838
TOTAL GRANTS AND ENTITLEMENTS  76,659 70,838 70,838
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 1
Revenues from Local Sources:
Local Tax Levy 40-1210 168,026 159,634 130,712
TOTAL REVENUES FROM LOCAL SOURCES  168,026 159,634 130,712
Revenues from State Sources:
Debt Service Aid Type II 40-3160 66,196 62,889 65,110
TOTAL LOCAL REPAYMENT OF DEBT  234,222 222,523 195,823
Actual Revenues (Over)/Under Expenditures  1 0 0
TOTAL REPAYMENT OF DEBT  234,223 222,523 195,823
TOTAL REVENUES/SOURCES  2,649,365 2,778,211 2,737,908
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  2,649,365 2,778,211 2,737,908

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX758,987801,920823,438
Special Education 11-2XX-100-XXX165,447173,781163,203
Basic Skills/Remedial 11-230-100-XXX49,60976,64779,293
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX3,6596,3000
Other Instructional Programs 11-4XX-100-XXX632800800
Support Services:
Tuition 11-000-100-XXX4,92800
Health Services 11-000-213-XXX69,77271,66774,126
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21732,17930,99932,073
Guidance 11-000-218-XXX9,0259,3009,480
Child Study Teams 11-000-219-XXX84,45888,04790,667
Improvement of Instructional Services 11-000-221-XXX2,1592,4602,460
Educational Media Services - School Library 11-000-222-XXX5,3105,3005,300
General Administration 11-000-230-XXX116,199115,999111,683
School Administration 11-000-240-XXX76,10578,06679,442
Central Svcs & Admin Info Technology 11-000-25X-XXX82,46485,61584,751
Interest Earned on Maintenance Reserve 10-6060200160
Operation and Maintenance of Plant Services 11-000-26X-XXX257,528285,470262,508
Student Transportation Services 11-000-270-XXX120,295126,662129,443
Personal Services - Employee Benefits 11-XXX-XXX-2XX386,328426,472454,868
Food Services 11-000-310-XXX2,00000
Total Support Services Expenditures 1,248,7501,326,0571,336,801
TOTAL GENERAL CURRENT EXPENSE 2,227,0842,385,7052,403,695
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040250120
Facilities Acquisition and Construction Services 12-000-4XX-XXX35,00000
TOTAL CAPITAL EXPENDITURES 35,000250120
Transfer of Funds to Charter Schools 10-000-100-56X76,39998,89567,432
OPERATING BUDGET GRAND TOTAL 2,338,4832,484,8502,471,247
SPECIAL GRANTS AND ENTITLEMENTS
Federal Projects:
Title I 20-XXX-XXX-XXX41100
Title II 20-XXX-XXX-XXX8,5127,9397,939
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX37,69640,75240,752
Other Special Projects 20-XXX-XXX-XXX30,04022,14722,147
Total Federal Projects 76,65970,83870,838
TOTAL GRANTS AND ENTITLEMENTS 76,65970,83870,838
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX234,223222,523195,823
TOTAL REPAYMENT OF DEBT 234,223222,523195,823
Total Expenditures 2,649,3652,778,2112,737,908
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 2,649,3652,778,2112,737,908

 

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 Budget276,028289,516302,975245,959
  Repayment of Debt1010
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve121,14286,36986,61986,739
      Adult Education Programs0000
      Maintenance Reserve23,751123,809103,69993,859
      Legal Reserve0000
      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 Cost11,16311,77812,61913,60713,866
Total Classroom Instruction6,8467,2377,8778,4948,853
Classroom-Salaries and Benefits6,2936,8167,4418,0238,270
Classroom-General Supplies and Textbooks432263287309327
Classroom-Purchased Services and Other121158149161256
Total Support Services1,1691,2301,2861,3871,442
Support Services-Salaries and Benefits717726777838877
Total Administrative Costs1,5761,7731,7951,9361,936
Administration-Salaries and Benefits1,3531,5391,5721,6951,770
Legal Costs00330
Total Operations and Maintenance of Plant1,5251,5071,6261,7541,635
Operations & Maintenance of Plant-Salary & Ben.691556394425412
Board Contribution to Food Services2111000
Total Extracurricular Costs262135380
Total Equipment Costs00000
Employee Benefits as a % of Salaries31.328.930.430.432.3

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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
  • Ridge & Valley Charter School transportation to and from is provided by
  • Allamuchy School District.
  • AIL & Nonpublic transportation is provided by North Warren Regional
  • School District.
  • Child Study Team services are 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 Frelinghuysen
  • School is provided by Allamuchy School District.
  • No Child Left Behind Grant-Blairstown School District is the LEA.
  • Shared part time art teacher with White Township School District.
  • Shared part time speech teacher with Pohotcong School District.
  • Share nurse substitute with Allamuchy School District.
  • Share two personnel care aides with North Warren Regional 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 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,788,289 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)292,578,507 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1000.6112 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,919,001 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)292,578,507 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1000.6559 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,788,289 (G)
Estimated Equalized Valuation (as of 10/01/2011)317,447,075 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.5633 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,919,001 (J)
Estimated Equalized Valuation (as of 10/01/2011)317,447,075 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.6045 (L)

 

Administrative Salaries
Employee Name: Dr. Dwight Klett 
Job TitleSuperintendent 
Base Annual Salary132,592 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract01/20/2010 
  Ending Date of Contract06/30/2015 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days 15 
  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: 
Allowances600 
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 BenefitsNo post-employment benefits offered. 
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 TitleBusiness Administrator 
Base Annual Salary80,513 
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 Contract06/30/2012 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 15 
  Contracted Number of Annual Sick Days 15 
  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: 
Allowances800 
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 BenefitsNo post-employment benefits offered. 
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