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User Friendly Budgets
2009

HUNTERDON - FRENCHTOWN BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time126137139
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Pupils on Roll - Special Full-Time202324
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Pupils Sent to Other Dists-Spec Ed Prog111
Pupils Received151922

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 54,440 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 1,423,722 1,494,908 1,547,230
Other Local Governmental Units - Unrestricted 10-12XX 69,524 0 142,790
Other Local Governmental Units - Restricted 10-12XX 0 158,798 0
Tuition 10-1300 67,305 58,000 82,150
Interest Earned on Capital Reserve Funds 10-1XXX 4,369 1,000 1,000
Unrestricted Miscellaneous Revenues 10-1XXX 10,848 29,084 14,500
SUBTOTAL  1,575,768 1,741,790 1,787,670
Revenues from State Sources:
Transportation Aid 10-3120 1,983 0 0
Special Education Aid 10-3130 47,935 0 0
Bilingual Education 10-3140 2,336 0 0
Stabilization Aid 10-3171 531,438 0 0
Consolidated Aid 10-3195 12,508 0 0
Additional Formula Aid 10-3196 36,445 0 0
Other State Aids 10-3XXX 3,403 0 0
Categorical Special Education Aid 10-3132 0 72,079 80,064
Equalization Aid 10-3176 0 308,831 550,666
Categorical Security Aid 10-3177 0 11,199 14,844
Adjustment Aid 10-3178 0 253,551 0
Categorical Transportation Aid 10-3121 0 4,017 4,103
SUBTOTAL  636,048 649,677 649,677
Adjustment for Prior Year Encumbrances  0 87,662 0
Actual Revenues (Over)/Under Expenditures  -42,799 0 0
TOTAL OPERATING BUDGET  2,169,017 2,479,129 2,437,347
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Instructional Supplement Aid 20-3214 2,232 0 0
TOTAL REVENUES FROM STATE SOURCES  2,232 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 7,419 7,606 9,538
I.D.E.A. Part B (Handicapped) 20-4420-4429 34,342 35,792 30,424
Other 20-4XXX 27,049 35,562 23,473
TOTAL REVENUES FROM FEDERAL SOURCES  68,810 78,960 63,435
TOTAL GRANTS AND ENTITLEMENTS  71,042 78,960 63,435
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 142,360 137,967 138,573
TOTAL REVENUES FROM LOCAL SOURCES  142,360 137,967 138,573
TOTAL LOCAL REPAYMENT OF DEBT  142,360 137,967 138,573
Actual Revenues (Over)/Under Expenditures  1 0 0
TOTAL REPAYMENT OF DEBT  142,361 137,967 138,573
TOTAL REVENUES/SOURCES  2,382,420 2,696,056 2,639,355

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX918,099975,342966,040
Special Education 11-2XX-100-XXX211,171257,674258,800
Basic Skills/Remedial 11-230-100-XXX29,22538,99833,305
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX10,2199,6845,448
School Sponsored Athletics 11-402-100-XXX13,66815,03915,068
Support Services:
Tuition 11-000-100-XXX36,79023,40030,521
Health Services 11-000-213-XXX49,45550,55054,270
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21743,080110,263113,055
Guidance 11-000-218-XXX17,22917,78018,553
Child Study Teams 11-000-219-XXX102,904110,733114,993
Educational Media Services - School Library 11-000-222-XXX41,99949,00947,172
Instructional Staff Training Services 11-000-223-XXX1,4926,8511,594
General Administration 11-000-230-XXX66,44377,22479,592
School Administration 11-000-240-XXX59,38761,00158,099
Central Svcs & Admin Info Technology 11-000-25X-XXX59,81262,05356,473
Operation and Maintenance of Plant Services 11-000-26X-XXX179,984253,125228,209
Student Transportation Services 11-000-270-XXX34,35449,76041,337
Personal Services - Employee Benefits 11-XXX-XXX-2XX275,837290,985300,318
Food Services 11-000-310-XXX13,5008,6582,500
Total Support Services Expenditures 982,2661,171,3921,146,686
TOTAL GENERAL CURRENT EXPENSE 2,164,6482,468,1292,425,347
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-6044,36900
Interest Earned on Capital Reserve 10-60401,0001,000
Equipment 12-XXX-XXX-73X010,00011,000
TOTAL CAPITAL EXPENDITURES 4,36911,00012,000
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 2,169,0172,479,1292,437,347
GRANTS AND ENTITLEMENTS
Instructional Supplement Aid:
Instruction 20-214-100-XXX2,23200
TOTAL INSTRUCTIONAL SUPPLEMENT AID 2,23200
Other State Projects:
Total State Projects 2,23200
Federal Projects:
Title I 20-XXX-XXX-XXX7,4197,6069,538
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX34,34235,79230,424
Other Special Projects 20-XXX-XXX-XXX27,04935,56223,473
Total Federal Projects 68,81078,96063,435
TOTAL GRANTS AND ENTITLEMENTS 71,04278,96063,435
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX142,361137,967138,573
TOTAL REPAYMENT OF DEBT 142,361137,967138,573
Total Expenditures 2,382,4202,696,0562,639,355

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/07
Audited
Balance
6/30/08
Estimated
Balance
6/30/09
Estimated
Balance
6/30/10
Unreserved:
  General Operating Budget196,291217,917217,917217,917
  Repayment of Debt4,8114,81000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve99,980104,349105,349106,349
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve54,440000
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2006-07
Actual
2007-08
Actual
2008-09
Original
Budget
2008-09
Revised
Budget
2009-10
Proposed
Budget
Total Comparative Per Pupil Cost15,26914,70715,32314,93914,394
Total Classroom Instruction9,4059,4539,7359,1968,994
Classroom-Salaries and Benefits8,7259,1209,2508,6158,597
Classroom-General Supplies and Textbooks513227306412233
Classroom-Purchased Services and Other168106180169164
Total Support Services2,4542,1982,3602,4422,421
Support Services-Salaries and Benefits2,1681,9862,1262,0192,042
Total Administrative Costs1,4701,3841,3931,3391,277
Administration-Salaries and Benefits1,1791,1631,1681,1281,074
Total Operations and Maintenance of Plant1,6661,4101,6231,7531,561
Operations & Maintenance of Plant-Salary & Ben.740704679663600
Total Food Services Costs7595585415
Total Extracurricular Costs199168155155126
Total Equipment Costs0006367
Employee Benefits as a % of Salaries19.817.318.416.817.1

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2009 Comparative Spending Guide and can be found on the Department of Education's Internet address: http://www.state.nj.us/education under Finance, when available. This publication is available in the board office and public libraries. The same calculations were performed using the 2008-09 revised appropriations and 2009-10 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
  • The Frenchtown School District Participates in the following Shared
  • Services:
  • Milford BOE - Share Business Administrator, Technology Teacher, Music
  • Teacher, World Language Teacher, Speech Pathologist, Food Service,
  • Transportation, Assemblies and other school activities.
  • Califon School Distirct - Shared Business Administrator starting 3/1/09
  • West Amwell, Lambertville, South Hunterdon, Stockton, Milford - shared
  • curriculum program.
  • Competitive bidding with HCESC, Hunterdon Poly Tech, ACT and ACES.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,547,230 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)150,590,982 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.0274 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,685,803 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)150,590,982 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.1195 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,547,230 (G)
Estimated Equalized Valuation (as of 10/01/2008)188,889,651 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.8191 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,685,803 (J)
Estimated Equalized Valuation (as of 10/01/2008)188,889,651 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.8925 (L)