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User Friendly Budgets
2012-13

WARREN - KNOWLTON TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time244244235
spacing
Pupils on Roll - Special Full-Time352726
Private School Placements210
spacing
Pupils Received8109

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 40,000 58,530
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 0 85,753 0
Revenues from Local Sources:
Local Tax Levy 10-1210 2,633,483 2,633,483 2,633,483
Tuition 10-1300 14,900 16,000 55,500
Interest Earned on Capital Reserve Funds 10-1XXX 579 100 0
Other Restricted Miscellaneous Revenues 10-1XXX 0 3,600 8,324
Unrestricted Miscellaneous Revenues 10-1XXX 11,122 0 0
SUBTOTAL  2,660,084 2,653,183 2,697,307
Revenues from State Sources:
Extraordinary Aid 10-3131 38,881 15,000 0
Other State Aids 10-3XXX 1,589 0 0
Categorical Special Education Aid 10-3132 138,603 138,603 145,745
Equalization Aid 10-3176 1,118,194 1,118,194 1,092,795
Categorical Security Aid 10-3177 24,360 24,360 25,358
Adjustment Aid 10-3178 0 0 1,145
Categorical Transportation Aid 10-3121 33,451 75,810 115,448
SUBTOTAL  1,355,078 1,371,967 1,380,491
Revenues from Federal Sources:
SUBTOTAL  0 52,163 0
Adjustment for Prior Year Encumbrances  0 260,455 0
Actual Revenues (Over)/Under Expenditures  -53,240 0 0
TOTAL OPERATING BUDGET  3,961,922 4,463,521 4,136,328
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 9,000 7,500 7,500
Revenues from Federal Sources:
Title I 20-4411-4416 19,255 22,295 21,400
Title II 20-4451-4455 12,358 11,271 10,500
I.D.E.A. Part B (Handicapped) 20-4420-4429 67,924 69,406 67,400
Other 20-4XXX 30,366 31,813 0
TOTAL REVENUES FROM FEDERAL SOURCES  129,903 134,785 99,300
TOTAL GRANTS AND ENTITLEMENTS  138,903 142,285 106,800
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 134,497 125,721 0
TOTAL REVENUES FROM LOCAL SOURCES  134,497 125,721 0
Revenues from State Sources:
Debt Service Aid Type II 40-3160 52,267 48,856 0
TOTAL LOCAL REPAYMENT OF DEBT  186,764 174,577 0
TOTAL REPAYMENT OF DEBT  186,764 174,577 0
TOTAL REVENUES/SOURCES  4,287,589 4,780,383 4,243,128
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  4,287,589 4,780,383 4,243,128

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,330,0651,419,4851,462,843
Special Education 11-2XX-100-XXX405,414403,560397,601
Basic Skills/Remedial 11-230-100-XXX32,81136,09535,559
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX12,40912,55911,500
Other Instructional Programs 11-4XX-100-XXX18,547550500
Summer School 11-422-XXX-XXX025,32319,677
Support Services:
Tuition 11-000-100-XXX137,72877,7253,964
Health Services 11-000-213-XXX52,74454,15054,659
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217171,117159,306100,512
Guidance 11-000-218-XXX14,55414,58118,564
Child Study Teams 11-000-219-XXX92,57296,89782,984
Improvement of Instructional Services 11-000-221-XXX2,7102,8204,981
Educational Media Services - School Library 11-000-222-XXX100,632113,388105,271
Instructional Staff Training Services 11-000-223-XXX5,3199,98018,800
General Administration 11-000-230-XXX245,772265,867236,643
School Administration 11-000-240-XXX96,47391,73193,734
Central Svcs & Admin Info Technology 11-000-25X-XXX76,23879,19080,000
Operation and Maintenance of Plant Services 11-000-26X-XXX340,660612,985357,868
Student Transportation Services 11-000-270-XXX237,886235,931217,026
Personal Services - Employee Benefits 11-XXX-XXX-2XX588,271639,236714,669
Total Support Services Expenditures 2,162,6762,453,7872,089,675
TOTAL GENERAL CURRENT EXPENSE 3,961,9224,351,3594,017,355
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60401000
Equipment 12-XXX-XXX-73X01,2210
Facilities Acquisition and Construction Services 12-000-4XX-XXX0100,000108,000
TOTAL CAPITAL EXPENDITURES 0101,321108,000
Transfer of Funds to Charter Schools 10-000-100-56X010,84110,973
OPERATING BUDGET GRAND TOTAL 3,961,9224,463,5214,136,328
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX9,0007,5007,500
Federal Projects:
Title I 20-XXX-XXX-XXX19,25522,29521,400
Title II 20-XXX-XXX-XXX12,35811,27110,500
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX67,92469,40667,400
Other Special Projects 20-XXX-XXX-XXX30,36631,8130
Total Federal Projects 129,903134,78599,300
TOTAL GRANTS AND ENTITLEMENTS 138,903142,285106,800
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX186,764174,5770
TOTAL REPAYMENT OF DEBT 186,764174,5770
Total Expenditures 4,287,5894,780,3834,243,128
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 4,287,5894,780,3834,243,128

 

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 Budget437,994254,006288,948246,589
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve84,75385,33200
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve45,03153,75416,1710
      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 Cost12,76213,10113,73714,95414,601
Total Classroom Instruction7,8297,9828,4638,6039,296
Classroom-Salaries and Benefits7,5697,6928,0928,2418,978
Classroom-General Supplies and Textbooks174157199215219
Classroom-Purchased Services and Other8613317114799
Total Support Services1,8961,8721,8991,9621,795
Support Services-Salaries and Benefits1,4321,4051,4521,4821,450
Total Administrative Costs1,7691,8101,8721,9191,915
Administration-Salaries and Benefits1,4201,4871,4541,5291,570
Legal Costs04333010
Total Operations and Maintenance of Plant1,1851,3601,4272,3931,520
Operations & Maintenance of Plant-Salary & Ben.544612612625671
Board Contribution to Food Services00000
Total Extracurricular Costs6256565756
Total Equipment Costs2370050
Employee Benefits as a % of Salaries22.523.324.324.527.3

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
  • * Consortium purchase of heating fuel and electricity
  • * Curriculum Coordinator: Cluster school districts join to hire a
  • curriculum consultant in order to write curriculum cluster-wide
  • * E-Rate: 40% discount for telecommunications
  • * Teacher Evaluation: Share costs with cluster schools
  • * Municipality: Provide district with snow removal, grass mowing, and
  • assist with projects.
  • * NCLB Coordinator: Cluster districts join to hire a consultant.
  • * Secondary Educational Partnerships: Work with local colleges and
  • universities to accept educational internships and receive free
  • professional development training in various areas.
  • * Transportation Services: joint transporation service 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 Services: Kidz Klub offers before and after school child
  • care.
  • * 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 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,633,483 (A)
Estimated Net Taxable Valuation (as of 02/24/2012)259,269,640 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1001.0157 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,633,483 (D)
Estimated Net Taxable Valuation (as of 02/24/2012)259,269,640 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1001.0157 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,633,483 (G)
Estimated Equalized Valuation (as of 02/24/2012)355,192,263 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.7414 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,633,483 (J)
Estimated Equalized Valuation (as of 02/24/2012)355,192,263 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.7414 (L)

 

Administrative Salaries
Employee Name: Melody McBride 
Job TitleBusiness Administrator Board Secretary 
Base Annual Salary70,000 
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 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: 
Allowances3,940 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other938 
  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 Comments5000 max sick, not near retirement age 
Employee Name: Sharon Mooney 
Job TitleSuperintendent 
Base Annual Salary125,000 
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, Other2,200 
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  Description of: 
   Buyback of Sick Days at the End of Contractsick days payable upon retirement 
   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