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User Friendly Budgets
2011-2012

WARREN - FRELINGHUYSEN TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time172157162
spacing
Pupils on Roll - Special Full-Time242725
spacing
Pupils Sent to Other Districts-Reg Prog011
Pupils Received004

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 30,000 50,776
Withdrawal from Cap Res-for Local Share 10-307 0 35,000 0
Withdrawal from Maint. Reserve 10-310 0 0 27,173
Revenues from Local Sources:
Local Tax Levy 10-1210 1,788,289 1,788,289 1,788,289
Tuition 10-1300 10,600 4,600 16,700
Interest Earned on Maintenance Reserve 10-1XXX 0 0 200
Interest Earned on Capital Reserve Funds 10-1XXX 286 255 250
Unrestricted Miscellaneous Revenues 10-1XXX 19,560 16,491 15,600
SUBTOTAL  1,818,735 1,809,635 1,821,039
Revenues from State Sources:
Other State Aids 10-3XXX 141 0 0
Categorical Special Education Aid 10-3132 99,510 99,510 99,510
Equalization Aid 10-3176 320,408 318,534 318,534
Categorical Security Aid 10-3177 12,996 13,066 13,066
Adjustment Aid 10-3178 64,037 47,155 72,975
Categorical Transportation Aid 10-3121 82,623 81,777 81,777
SUBTOTAL  579,715 560,042 585,862
Revenues from Federal Sources:
Equalization Aid - ARRA ESF 16-4520 75,083 0 0
Equalization Aid - ARRA GSF 17-4521 2,907 0 0
Education Jobs Fund 18-4522 0 22,834 0
SUBTOTAL  77,990 22,834 0
Actual Revenues (Over)/Under Expenditures  -18,003 0 0
TOTAL OPERATING BUDGET  2,458,437 2,457,511 2,484,850
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 0 0 24,183
TOTAL REVENUES FROM STATE SOURCES  0 0 24,183
Revenues from Federal Sources:
Title II 20-4451-4455 0 8,291 8,597
I.D.E.A. Part B (Handicapped) 20-4420-4429 37,253 40,293 40,752
Other 20-4XXX 71,778 23,973 0
TOTAL REVENUES FROM FEDERAL SOURCES  109,031 72,557 49,349
TOTAL GRANTS AND ENTITLEMENTS  109,031 72,557 73,532
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1 0
Revenues from Local Sources:
Local Tax Levy 40-1210 164,155 168,026 159,634
TOTAL REVENUES FROM LOCAL SOURCES  164,155 168,026 159,634
Revenues from State Sources:
Debt Service Aid Type II 40-3160 81,768 66,196 62,889
TOTAL LOCAL REPAYMENT OF DEBT  245,923 234,223 222,523
TOTAL REPAYMENT OF DEBT  245,923 234,223 222,523
TOTAL REVENUES/SOURCES  2,813,391 2,764,291 2,780,905
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  2,813,391 2,764,291 2,780,905

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX797,325801,136801,920
Special Education 11-2XX-100-XXX167,175176,434173,781
Basic Skills/Remedial 11-230-100-XXX46,85150,92176,647
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX5,0056,3006,300
Other Instructional Programs 11-4XX-100-XXX993800800
Support Services:
Tuition 11-000-100-XXX21,9306,9000
Health Services 11-000-213-XXX66,55169,20771,667
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21733,53035,35430,999
Guidance 11-000-218-XXX8,6349,0259,300
Child Study Teams 11-000-219-XXX77,05884,45888,047
Improvement of Instructional Services 11-000-221-XXX4,5242,4602,460
Educational Media Services - School Library 11-000-222-XXX4,9645,3005,300
Instructional Staff Training Services 11-000-223-XXX4200
General Administration 11-000-230-XXX111,988116,215115,999
School Administration 11-000-240-XXX73,64776,18178,066
Central Svcs & Admin Info Technology 11-000-25X-XXX80,74885,40085,615
Interest Earned on Maintenance Reserve 10-60600200
Operation and Maintenance of Plant Services 11-000-26X-XXX250,172267,170285,470
Student Transportation Services 11-000-270-XXX126,491125,437126,662
Personal Services - Employee Benefits 11-XXX-XXX-2XX417,716390,333426,472
Food Services 11-000-310-XXX4,0002,0000
Total Support Services Expenditures 1,281,9951,275,4401,326,057
TOTAL GENERAL CURRENT EXPENSE 2,299,3442,311,0312,385,705
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040255250
Facilities Acquisition and Construction Services 12-000-4XX-XXX40,00035,0000
TOTAL CAPITAL EXPENDITURES 40,00035,255250
Transfer of Funds to Charter Schools 10-000-100-56X119,093111,22598,895
OPERATING BUDGET GRAND TOTAL 2,458,4372,457,5112,484,850
SPECIAL GRANTS AND ENTITLEMENTS
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX0024,183
Total State Projects 0024,183
Federal Projects:
Title II 20-XXX-XXX-XXX08,2918,597
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX37,25340,29340,752
Other Special Projects 20-XXX-XXX-XXX71,77823,9730
Total Federal Projects 109,03172,55749,349
TOTAL GRANTS AND ENTITLEMENTS 109,03172,55773,532
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX245,923234,223222,523
TOTAL REPAYMENT OF DEBT 245,923234,223222,523
Total Expenditures 2,813,3912,764,2912,780,905
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 2,813,3912,764,2912,780,905

 

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 Budget261,422276,028300,776250,000
  Repayment of Debt1100
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve137,106121,14286,39786,647
      Adult Education Programs0000
      Maintenance Reserve023,75138,75111,778
      Legal Reserve4,390000
      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 Cost11,46910,77311,14212,24012,619
Total Classroom Instruction7,3046,8466,9197,5027,877
Classroom-Salaries and Benefits6,9376,2936,5347,0847,441
Classroom-General Supplies and Textbooks250432263279287
Classroom-Purchased Services and Other117121122139149
Total Support Services1,0561,1691,1541,2821,286
Support Services-Salaries and Benefits619717701761777
Total Administrative Costs1,5561,5761,6551,7951,795
Administration-Salaries and Benefits1,2781,3531,4331,5531,572
Legal Costs00333
Total Operations and Maintenance of Plant1,4811,5251,3711,6151,626
Operations & Maintenance of Plant-Salary & Ben.684691532705394
Total Food Services Costs432110110
Total Extracurricular Costs3026333535
Total Equipment Costs00000
Employee Benefits as a % of Salaries29.131.328.127.630.4

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
  • Ridge & Valley Charter School transportation to and from is provided by
  • Allamuchy School District.
  • AIL & Nonpublic transportation is provided by North Warren Regional
  • School District.
  • Child Study Team services are proided by Blairstown School District.
  • North Warren cluster curriculum coordinator shared service with Knowlton,
  • Blairstown & North Warren Regional School Districts.
  • Field trip transportation and one bus route to & from Frelinghuysen
  • School is provided by Alamuchy School District.
  • No Child Left Behind Grant-Blairstown School District is the LEA.
  • Share part time art teacher with White Township School District.
  • Share part time speech teacher with Pohotcong School District.
  • Share nurse substitute with Allamuchy School District.
  • Blairstown Township School District rents classroom space from FTS for
  • their PreK program.
  • Share three personnel care aides with North Warren Regional School
  • District.
  • Frelinghuysen Township provides snowplowing service to the district.
  • Frelinghuysen Township School provides facility and grounds use to the
  • Frelinghuysen Township Recreation Committee.

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,788,289 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)291,632,204 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1000.6132 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,947,923 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)291,632,204 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1000.6679 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,788,289 (G)
Estimated Equalized Valuation (as of 10/01/2010)307,592,681 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.5814 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,947,923 (J)
Estimated Equalized Valuation (as of 10/01/2010)307,592,681 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.6333 (L)

 

Administrative Salaries
Employee Name: Dr. Dwight Klett 
Job TitleSuperintendent 
Base Annual Salary127,125 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract01/20/2010 
  Ending Date of Contract06/30/2015 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days 15 
  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: 
Allowances600 
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 
Employee Name: Rita J. Jones 
Job TitleBusiness Administrator 
Base Annual Salary77,790 
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 15 
  Contracted Number of Annual Sick Days 15 
  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: 
Allowances800 
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