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User Friendly Budgets
2011-2012

HUNTERDON - KINGWOOD TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time409387390
spacing
Pupils on Roll - Special Full-Time414142
Private School Placements111
spacing
Pupils Received572

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 202,874 111,179
Withdrawal from Cap Res-for Local Share 10-307 31,351 0 0
Transfers from Other Funds 10-5200 47,334 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 5,045,985 5,172,767 5,173,467
Tuition 10-1300 15,700 0 6,000
Interest Earned on Capital Reserve Funds 10-1XXX 3,406 500 500
Unrestricted Miscellaneous Revenues 10-1XXX 40,523 15,000 9,000
SUBTOTAL  5,105,614 5,188,267 5,188,967
Revenues from State Sources:
Extraordinary Aid 10-3131 99,485 0 0
Other State Aids 10-3XXX 3,018 0 0
Categorical Special Education Aid 10-3132 244,004 232,566 232,566
Equalization Aid 10-3176 368,325 458,092 458,092
Categorical Security Aid 10-3177 31,939 30,927 30,927
Adjustment Aid 10-3178 451,620 244,701 310,584
Categorical Transportation Aid 10-3121 165,169 155,247 155,247
SUBTOTAL  1,363,560 1,121,533 1,187,416
Revenues from Federal Sources:
Equalization Aid - ARRA ESF 16-4520 78,603 0 0
Equalization Aid - ARRA GSF 17-4521 3,043 0 0
Education Jobs Fund 18-4522 0 0 48,073
SUBTOTAL  81,646 0 48,073
Adjustment for Prior Year Encumbrances  0 134,170 0
Actual Revenues (Over)/Under Expenditures  -180,988 0 0
TOTAL OPERATING BUDGET  6,448,517 6,646,844 6,535,635
GRANTS AND ENTITLEMENTS
Revenues from Federal Sources:
Title I 20-4411-4416 0 5,753 4,890
Title II 20-4451-4455 0 10,285 8,745
I.D.E.A. Part B (Handicapped) 20-4420-4429 84,251 84,827 72,115
Other 20-4XXX 153,461 47,147 0
TOTAL REVENUES FROM FEDERAL SOURCES  237,712 148,012 85,750
TOTAL GRANTS AND ENTITLEMENTS  237,712 148,012 85,750
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 253,373 252,873 252,173
TOTAL REVENUES FROM LOCAL SOURCES  253,373 252,873 252,173
TOTAL LOCAL REPAYMENT OF DEBT  253,373 252,873 252,173
TOTAL REPAYMENT OF DEBT  253,373 252,873 252,173
TOTAL REVENUES/SOURCES  6,939,602 7,047,729 6,873,558
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  6,939,602 7,047,729 6,873,558

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,109,9052,177,2282,091,179
Special Education 11-2XX-100-XXX618,793654,455661,986
Basic Skills/Remedial 11-230-100-XXX119,624124,908126,290
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX19,70619,19019,448
School Sponsored Athletics 11-402-100-XXX16,18823,29023,339
Support Services:
Tuition 11-000-100-XXX50449,28246,595
Health Services 11-000-213-XXX61,25861,51761,299
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21781,04178,33175,992
Guidance 11-000-218-XXX84,86164,88051,227
Child Study Teams 11-000-219-XXX229,436256,223255,699
Improvement of Instructional Services 11-000-221-XXX46,34848,60046,800
Educational Media Services - School Library 11-000-222-XXX125,712136,657135,305
Instructional Staff Training Services 11-000-223-XXX10,59522,28034,500
General Administration 11-000-230-XXX261,066249,458230,644
School Administration 11-000-240-XXX154,388164,761160,351
Central Svcs & Admin Info Technology 11-000-25X-XXX188,998215,277207,655
Deposit to Maintenance Reserve 10-60675,00000
Operation and Maintenance of Plant Services 11-000-26X-XXX748,932726,447626,319
Student Transportation Services 11-000-270-XXX364,210443,877438,229
Personal Services - Employee Benefits 11-XXX-XXX-2XX893,7751,099,6221,230,495
Total Support Services Expenditures 3,251,1243,617,2123,601,110
TOTAL GENERAL CURRENT EXPENSE 6,210,3406,616,2836,523,352
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604152,33400
Interest Earned on Capital Reserve 10-6043,406500500
Equipment 12-XXX-XXX-73X51,08616,7094,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX013,3527,783
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-93131,35100
TOTAL CAPITAL EXPENDITURES 238,17730,56112,283
OPERATING BUDGET GRAND TOTAL 6,448,5176,646,8446,535,635
SPECIAL GRANTS AND ENTITLEMENTS
Federal Projects:
Title I 20-XXX-XXX-XXX05,7534,890
Title II 20-XXX-XXX-XXX010,2858,745
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX84,25184,82772,115
Other Special Projects 20-XXX-XXX-XXX153,46147,1470
Total Federal Projects 237,712148,01285,750
TOTAL GRANTS AND ENTITLEMENTS 237,712148,01285,750
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX253,373252,873252,173
TOTAL REPAYMENT OF DEBT 253,373252,873252,173
Total Expenditures 6,939,6027,047,7296,873,558
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 6,939,6027,047,7296,873,558

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/09
Audited
Balance
6/30/10
Estimated
Balance
6/30/11
Estimated
Balance
6/30/12
Unassigned:
  General Operating Budget279,916352,503250,000250,000
  Repayment of Debt0000
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve415,805540,194540,694541,194
      Adult Education Programs0000
      Maintenance Reserve075,00075,00075,000
      Legal Reserve197,343230,099111,1790
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2008-09
Actual
2009-10
Actual
2010-11
Original
Budget
2010-11
Revised
Budget
2011-12
Proposed
Budget
Total Comparative Per Pupil Cost12,50312,53713,30214,62614,314
Total Classroom Instruction7,5617,6617,9598,6008,542
Classroom-Salaries and Benefits6,8316,9237,4087,6147,705
Classroom-General Supplies and Textbooks688492456828686
Classroom-Purchased Services and Other4324695158151
Total Support Services1,7841,7071,9091,9191,915
Support Services-Salaries and Benefits1,4591,4871,6011,6091,583
Total Administrative Costs1,5181,6151,7141,7961,758
Administration-Salaries and Benefits1,3291,4371,4661,4941,530
Legal Costs019344735
Total Operations and Maintenance of Plant1,5351,7931,5941,8521,627
Operations & Maintenance of Plant-Salary & Ben.606645703696728
Total Food Services Costs00000
Total Extracurricular Costs9795116120123
Total Equipment Costs1561140399
Employee Benefits as a % of Salaries20.723.22828.632.2

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2011 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 2010-11 revised appropriations and 2011-12 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
  • In the ever-changing environment of financing education, the Kingwood
  • Township Board of Education participates in many shared services and cost
  • effective programs.
  • For example, our property, liability and workers compensation insurance
  • is through New Jersey School Boards Association Insurance Group - ERIC
  • WEST. We participate in the Alliance for Competitive Energy Service
  • (ACES) - for our electric, the Hunterdon County Education Services
  • Commission for cooperative bidding for general supplies, including paper
  • and oil, and the ACT telecommunications program offered through New
  • Jersey Association of School Business Officials.
  • Also, we are part of the Delaware Valley Regional Transportation Jointure
  • for both regular and special education busing and share our internet
  • service with the Delaware Valley Regional Consortium.
  • Furthermore, we participate in the Federal Universal Service Program
  • (E-Rate), NJ SmartStart for clean energy grants, NJ State Contracts,
  • Federal REAP Grant and although we applied for a waiver we still part-
  • icipate in the Special Education Medicaid Initiative Program (SEMI).
  • This year we are in a shared hourly arrangement with Frenchtown for
  • technology service and with the Delaware Valley Regional High School
  • for electrical/hvac service.

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,173,467 (A)
Estimated Net Taxable Valuation (as of 01/24/2011)608,138,112 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1000.8507 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy5,425,640 (D)
Estimated Net Taxable Valuation (as of 01/24/2011)608,138,112 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1000.8922 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,173,467 (G)
Estimated Equalized Valuation (as of 01/24/2011)660,454,363 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.7833 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy5,425,640 (J)
Estimated Equalized Valuation (as of 01/24/2011)660,454,363 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.8215 (L)

 

Administrative Salaries
Employee Name: Bobbie Beriont 
Job TitleBusiness Administrator 
Base Annual Salary107,010 
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 Days245 
  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: 
Allowances6,350 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  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: Rick Falkensteing 
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 Contract09/09/2010 
  Ending Date of Contract07/01/2014 
  Contracted Number of Annual Work Days245 
  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: 
Allowances7,360 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  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