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User Friendly Budgets
2010

HUNTERDON - BETHLEHEM TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time529497497
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Pupils on Roll - Special Full-Time686466
Private School Placements220
spacing
Pupils Sent to Other Districts-Reg Prog004

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 85,829 434,107
Revenues from Local Sources:
Local Tax Levy 10-1210 6,996,333 7,257,186 7,057,879
Other Restricted Miscellaneous Revenues 10-1XXX 227,170 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 0 17,500 17,500
SUBTOTAL  7,223,503 7,274,686 7,075,379
Revenues from State Sources:
Extraordinary Aid 10-3131 16,204 16,200 84,475
Other State Aids 10-3XXX 9,574 0 0
Categorical Special Education Aid 10-3132 315,957 316,443 197,544
Equalization Aid 10-3176 1,087,661 853,220 1,031,526
Categorical Security Aid 10-3177 41,745 41,902 0
Categorical Transportation Aid 10-3121 237,379 305,039 0
SUBTOTAL  1,708,520 1,532,804 1,313,545
Revenues from Federal Sources:
Equalization Aid - ARRA ESF 16-4520 0 182,082 0
Equalization Aid - ARRA GSF 17-4521 0 7,049 0
SUBTOTAL  0 189,131 0
Adjustment for Prior Year Encumbrances  0 144,803 0
Actual Revenues (Over)/Under Expenditures  -533,910 0 0
TOTAL OPERATING BUDGET  8,398,113 9,227,253 8,823,031
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 1,525 0 0
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 136,387 100,000 100,000
Other 20-4XXX 36,692 0 108,000
TOTAL REVENUES FROM FEDERAL SOURCES  173,079 100,000 208,000
TOTAL GRANTS AND ENTITLEMENTS  174,604 100,000 208,000
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 47,865
Revenues from Local Sources:
Local Tax Levy 40-1210 0 367,669 334,079
TOTAL REVENUES FROM LOCAL SOURCES  0 367,669 334,079
Revenues from State Sources:
Debt Service Aid Type II 40-3160 321,097 0 0
TOTAL LOCAL REPAYMENT OF DEBT  321,097 367,669 381,944
Actual Revenues (Over)/Under Expenditures  47,865 0 0
TOTAL REPAYMENT OF DEBT  368,962 367,669 381,944
TOTAL REVENUES/SOURCES  8,941,679 9,694,922 9,412,975
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  8,941,679 9,694,922 9,412,975

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,673,4263,042,3782,804,433
Special Education 11-2XX-100-XXX777,071861,911858,891
Basic Skills/Remedial 11-230-100-XXX1601,10694,067
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX8,76223,89959,207
School Sponsored Athletics 11-402-100-XXX21,57231,78329,362
Support Services:
Tuition 11-000-100-XXX116,723141,230102,429
Health Services 11-000-213-XXX106,350120,951127,867
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217132,512168,872195,957
Guidance 11-000-218-XXX129,105150,66879,204
Child Study Teams 11-000-219-XXX299,141347,982328,906
Improvement of Instructional Services 11-000-221-XXX010,00040,000
Educational Media Services - School Library 11-000-222-XXX118,316152,274145,951
Instructional Staff Training Services 11-000-223-XXX7,54228,62122,400
General Administration 11-000-230-XXX456,113364,038379,774
School Administration 11-000-240-XXX285,386237,193232,984
Central Svcs & Admin Info Technology 11-000-25X-XXX365,593280,967203,477
Operation and Maintenance of Plant Services 11-000-26X-XXX922,6191,060,822968,372
Student Transportation Services 11-000-270-XXX651,145733,016609,015
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,326,5771,469,5421,517,648
Total Support Services Expenditures 4,917,1225,266,1764,953,984
TOTAL GENERAL CURRENT EXPENSE 8,398,1139,227,2538,799,944
CAPITAL EXPENDITURES
Facilities Acquisition and Construction Services 12-000-4XX-XXX0023,087
TOTAL CAPITAL EXPENDITURES 0023,087
OPERATING BUDGET GRAND TOTAL 8,398,1139,227,2538,823,031
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX1,52500
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX136,387100,000100,000
Other Special Projects 20-XXX-XXX-XXX36,6920108,000
Total Federal Projects 173,079100,000208,000
TOTAL GRANTS AND ENTITLEMENTS 174,604100,000208,000
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX368,962367,669381,944
TOTAL REPAYMENT OF DEBT 368,962367,669381,944
Total Expenditures 8,941,6799,694,9229,412,975
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 8,941,6799,694,9229,412,975

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/08
Audited
Balance
6/30/09
Estimated
Balance
6/30/10
Estimated
Balance
6/30/11
Unassigned:
  General Operating Budget258,156275,778189,9490
  Repayment of Debt47,865047,8650
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1111
      Adult Education Programs0000
      Maintenance Reserve0170,000-5,778-5,778
      Legal Reserve177,177419,936419,936175,778
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2007-08
Actual
2008-09
Actual
2009-10
Original
Budget
2009-10
Revised
Budget
2010-11
Proposed
Budget
Total Comparative Per Pupil Cost13,36213,24714,03114,88914,367
Total Classroom Instruction7,4687,5738,3598,7598,503
Classroom-Salaries and Benefits7,2457,3067,6157,9417,859
Classroom-General Supplies and Textbooks187235334390355
Classroom-Purchased Services and Other3632410428289
Total Support Services1,7491,7352,0732,1882,140
Support Services-Salaries and Benefits1,5341,6551,8721,9522,018
Total Administrative Costs2,2372,2321,7111,8721,741
Administration-Salaries and Benefits1,3481,4321,2691,3231,253
Legal Costs00110115115
Total Operations and Maintenance of Plant1,6141,6161,7471,9241,754
Operations & Maintenance of Plant-Salary & Ben.12064141147146
Total Food Services Costs620000
Total Extracurricular Costs8863114120193
Total Equipment Costs00000
Employee Benefits as a % of Salaries26.827.629.229.230.3

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2010 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 2009-10 revised appropriations and 2010-11 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.

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy7,057,879 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)531,238,932 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1001.3286 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy7,391,958 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)531,238,932 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1001.3915 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy7,057,879 (G)
Estimated Equalized Valuation (as of 10/01/2009)658,485,157 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1001.0718 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy7,391,958 (J)
Estimated Equalized Valuation (as of 10/01/2009)658,485,157 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1001.1226 (L)

 

Administrative Salaries
Employee Name: Nancy Lubarsky 
Job TitleSuperintendent 
Base Annual Salary140,000 
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 Days12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days 13 
  Description of Other Contracted Non-working DaysHolidays 
Benefits: 
Allowances2,072 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other6,022 
  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: Nina Crivello 
Job TitleBusiness Administrator 
Base Annual Salary117,311 
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 Contract06/30/2010 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days 13 
  Description of Other Contracted Non-working DaysHolidays 
Benefits: 
Allowances1,662 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other9,989 
  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