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User Friendly Budgets
2010

SUSSEX - KITTATINNY REGIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time1,0371,0061,010
Pupils on Roll Regular Shared-Time486
spacing
Pupils on Roll - Special Full-Time140153162
Pupils on Roll - Special Shared-Time14127
Private School Placements865
spacing
Pupils Sent to Other Dists-Spec Ed Prog411
Pupils in State Facilities111

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 632,581 392,688
Withdrawal from Cap Res-for Local Share 10-307 0 100,000 300,000
Revenues from Local Sources:
Local Tax Levy 10-1210 11,805,817 12,046,554 12,514,812
Transportation Fees from Individuals 10-1410 319,879 0 0
Transportation Fees from Other LEAs 10-1420-1440 0 300,000 225,000
Interest Earned on Capital Reserve Funds 10-1XXX 2,554 1,000 1,000
Other Restricted Miscellaneous Revenues 10-1XXX 168,413 55,000 55,000
Unrestricted Miscellaneous Revenues 10-1XXX 0 71,828 160,000
SUBTOTAL  12,296,663 12,474,382 12,955,812
Revenues from State Sources:
Extraordinary Aid 10-3131 115,429 115,429 80,000
Other State Aids 10-3XXX 12,079 0 0
Categorical Special Education Aid 10-3132 563,613 578,924 565,461
Equalization Aid 10-3176 3,596,866 2,651,156 3,200,580
Categorical Security Aid 10-3177 76,186 78,772 78,183
Adjustment Aid 10-3178 1,565,154 1,831,410 915,228
Categorical Transportation Aid 10-3121 539,174 658,943 625,166
SUBTOTAL  6,468,501 5,914,634 5,464,618
Revenues from Federal Sources:
IMPACT Aid 10-4100 238,881 360,000 260,000
Equalization Aid - ARRA ESF 16-4520 0 565,771 0
Equalization Aid - ARRA GSF 17-4521 0 21,902 0
SUBTOTAL  238,881 947,673 260,000
Adjustment for Prior Year Encumbrances  0 398,604 0
Actual Revenues (Over)/Under Expenditures  -267,628 0 0
TOTAL OPERATING BUDGET  18,736,417 20,467,874 19,373,118
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 2,000 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 12,725 7,977 7,000
TOTAL REVENUES FROM STATE SOURCES  12,725 7,977 7,000
Revenues from Federal Sources:
Title I 20-4411-4416 20,176 32,675 0
Title II 20-4451-4455 0 0 21,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 174,907 523,103 207,000
Other 20-4XXX 19,832 36,585 0
TOTAL REVENUES FROM FEDERAL SOURCES  214,915 592,363 228,000
TOTAL GRANTS AND ENTITLEMENTS  229,640 600,340 235,000
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1 49,642
Revenues from Local Sources:
Local Tax Levy 40-1210 264,914 264,970 203,969
TOTAL REVENUES FROM LOCAL SOURCES  264,914 264,970 203,969
TOTAL LOCAL REPAYMENT OF DEBT  264,914 264,971 253,611
Actual Revenues (Over)/Under Expenditures  1,919 0 0
TOTAL REPAYMENT OF DEBT  266,833 264,971 253,611
TOTAL REVENUES/SOURCES  19,232,890 21,333,185 19,861,729
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  19,232,890 21,333,185 19,861,729

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX6,719,7037,111,7076,692,178
Special Education 11-2XX-100-XXX1,087,9871,343,2591,413,115
Bilingual Education 11-240-100-XXX16,88417,25120,190
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX260,726253,248237,393
School Sponsored Athletics 11-402-100-XXX464,762510,638466,165
Other Instructional Programs 11-4XX-100-XXX15,10500
Before/After School Programs 11-421-XXX-XXX012,0000
Summer School 11-422-XXX-XXX03,0003,000
Community Services Programs/Operations 11-800-330-XXX36,08272,45850,000
Support Services:
Tuition 11-000-100-XXX494,903609,328425,750
Attendance and Social Work Services 11-000-211-XXX12,70012,70012,660
Health Services 11-000-213-XXX96,36494,92294,935
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217296,746367,472337,070
Guidance 11-000-218-XXX569,128545,946535,034
Child Study Teams 11-000-219-XXX255,399278,464286,781
Improvement of Instructional Services 11-000-221-XXX267,228340,457229,731
Educational Media Services - School Library 11-000-222-XXX169,263194,481154,620
Instructional Staff Training Services 11-000-223-XXX4,9975,5005,200
General Administration 11-000-230-XXX378,211444,276431,271
School Administration 11-000-240-XXX783,787824,512818,248
Central Svcs & Admin Info Technology 11-000-25X-XXX260,184237,820235,505
Operation and Maintenance of Plant Services 11-000-26X-XXX1,448,5601,591,0391,494,444
Student Transportation Services 11-000-270-XXX1,757,8361,959,0051,642,643
Personal Services - Employee Benefits 11-XXX-XXX-2XX3,099,3963,224,3543,304,886
Total Support Services Expenditures 9,894,70210,730,27610,008,778
TOTAL GENERAL CURRENT EXPENSE 18,495,95120,053,83718,890,819
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60401,0001,000
Equipment 12-XXX-XXX-73X69,20234,9730
Facilities Acquisition and Construction Services 12-000-4XX-XXX072,66540,299
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-9310100,000300,000
TOTAL CAPITAL EXPENDITURES 69,202208,638341,299
Transfer of Funds to Charter Schools 10-000-100-56X171,264205,399141,000
OPERATING BUDGET GRAND TOTAL 18,736,41720,467,87419,373,118
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX2,00000
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX2,5742,0491,750
Nonpublic Auxiliary Services 20-XXX-XXX-XXX4,8773,0721,750
Nonpublic Handicapped Services 20-XXX-XXX-XXX001,000
Nonpublic Nursing Services 20-XXX-XXX-XXX3,4742,8562,500
Nonpublic Technology Initiative 20-XXX-XXX-XXX1,80000
Total State Projects 12,7257,9777,000
Federal Projects:
Title I 20-XXX-XXX-XXX20,17632,6750
Title II 20-XXX-XXX-XXX0021,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX174,907523,103207,000
Other Special Projects 20-XXX-XXX-XXX19,83236,5850
Total Federal Projects 214,915592,363228,000
TOTAL GRANTS AND ENTITLEMENTS 229,640600,340235,000
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX0264,971253,611
Additional State School Building Aid-Ch.177 40-702-510-XXX266,83300
Total Additional State School Building Aid 266,83300
TOTAL REPAYMENT OF DEBT 266,833264,971253,611
Total Expenditures 19,232,89021,333,18519,861,729
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 19,232,89021,333,18519,861,729

 

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 Budget1,286,773673,860325,688325,688
  Repayment of Debt1,920149,6420
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve179,412481,966682,966383,966
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve587,186977,097392,6880
      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 Cost12,88114,02914,47415,10014,360
Total Classroom Instruction7,8938,5248,6979,1478,803
Classroom-Salaries and Benefits7,5668,0918,2868,7168,509
Classroom-General Supplies and Textbooks232327309319192
Classroom-Purchased Services and Other95106102112102
Total Support Services1,4681,8141,9301,9691,770
Support Services-Salaries and Benefits1,4011,7101,7861,8211,628
Total Administrative Costs1,4631,5041,5021,5771,560
Administration-Salaries and Benefits1,2171,2721,2801,3211,334
Legal Costs0091117
Total Operations and Maintenance of Plant1,3381,3681,4801,5191,418
Operations & Maintenance of Plant-Salary & Ben.592539664695650
Total Food Services Costs00000
Total Extracurricular Costs664757779786729
Total Equipment Costs1766030300
Employee Benefits as a % of Salaries23.627.727.126.328.1

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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.

 

Unusual Revenues and Appropriations
SourceAmountDescription
Local Funds38,000 Surplus $ in Drivers Ed, Adult School
Total Unusual Revenues38,000 
State Fiscal Crisis40,299 DS Assess - breach of written contract
Total Unusual Appropriations40,299 

 

Shared Services
  • Transportation LEA for Sandyston-Walpack Elementary
  • Food Service LEA for Sandyston-Walpack Elementary
  • Sewage Treatment Plant LEA for Hampton Twp. Elementary
  • Shared Curriculum Coordinator with all five regional districts
  • Kittatinny provides non-public transportation to our cluster districts
  • Purchase road salt, gasoline and diesel fuel with County of Sussex
  • Purchase electricity from MCESC bid with Direct Energy
  • Purchase telephone services from ACT bid with X-tel

 

Estimated Tax Rate Information
FREDON TWP
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,942,270 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)559,811,217 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.5256 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,990,224 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)559,811,217 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.5341 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,942,270 (G)
Estimated Equalized Valuation (as of 10/01/2009)530,967,232 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.5541 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,990,224 (J)
Estimated Equalized Valuation (as of 10/01/2009)530,967,232 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.5632 (L)
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HAMPTON
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,640,788 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)389,725,088 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1001.1908 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,716,425 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)389,725,088 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1001.2102 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,640,788 (G)
Estimated Equalized Valuation (as of 10/01/2009)753,635,583 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.6158 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,716,425 (J)
Estimated Equalized Valuation (as of 10/01/2009)753,635,583 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.6258 (L)
spacing
SANDYSTON TWP
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,660,108 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)272,458,613 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.6093 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,687,165 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)272,458,613 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.6192 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,660,108 (G)
Estimated Equalized Valuation (as of 10/01/2009)274,707,136 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.6043 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,687,165 (J)
Estimated Equalized Valuation (as of 10/01/2009)274,707,136 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.6142 (L)
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WALPACK TWP
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy0 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)2,391,997 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.0000 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy0 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)2,391,997 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.0000 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy0 (G)
Estimated Equalized Valuation (as of 10/01/2009)2,503,915 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.0000 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy0 (J)
Estimated Equalized Valuation (as of 10/01/2009)2,503,915 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.0000 (L)
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STILLWATER
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,271,645 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)250,060,393 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1001.3083 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,324,967 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)250,060,393 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1001.3297 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,271,645 (G)
Estimated Equalized Valuation (as of 10/01/2009)577,932,485 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.5661 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,324,967 (J)
Estimated Equalized Valuation (as of 10/01/2009)577,932,485 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.5753 (L)

 

Administrative Salaries
Employee Name: Craig Hutcheson 
Job TitleSuperintendent 
Base Annual Salary149,475 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract09/01/2007 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days250 
  Contracted Number of Annual Vacation Days 25 
  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
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances5,000 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,500 
  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: Margaret Conroy 
Job TitleBusiness Administrator Board Secretary 
Base Annual Salary106,093 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 24 
  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
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances
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 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