User Friendly budget 05/16/2011 HUNTERDON - CALIFON BORO Advertised Enrollments ENROLLMENT CATEGORY October 15, 2009 October 15, 2010 October 15, 2011 Actual Actual Estimated Pupils on Roll Regular Full-Time 145 132 128 Pupils on Roll - Special Full-Time 13 15 20 Subtotal - Pupils On Roll 158 147 148 Private School Placements 1 1 Pupils Sent to Other Dists-Spec Ed Prog 3 5 3 Pupils Received 2 HUNTERDON - CALIFON BORO Advertised Revenues Budget Category Account 2009-10 2010-11 2011-12 Actual Revised Anticipated OPERATING BUDGET Budgeted Fund Balance - Operating Budget 10-303 39,849 10,000 Revenues from Local Sources: Local Tax Levy 10-1210 1,878,376 1,928,764 1,967,339 Tuition 10-1300 14,500 23,400 20,000 Unrestricted Miscellaneous Revenues 10-1XXX 9,230 2,000 2,000 SUBTOTAL 1,902,106 1,954,164 1,989,339 Revenues from State Sources: Extraordinary Aid 10-3131 9,978 Other State Aids 10-3XXX 141 Categorical Special Education Aid 10-3132 83,876 6,615 91,501 Equalization Aid 10-3176 155,292 179,935 116,826 Categorical Security Aid 10-3177 11,298 Categorical Transportation Aid 10-3121 10,382 SUBTOTAL 270,967 186,550 208,327 Revenues from Federal Sources: Equalization Aid - ARRA ESF 16-4520 33,146 Equalization Aid - ARRA GSF 17-4521 1,283 Education Jobs Fund 18-4522 4,000 SUBTOTAL 34,429 4,000 Adjustment for Prior Year Encumbrances 62,122 Actual Revenues (Over)/Under Expenditures -71,340 TOTAL OPERATING BUDGET 2,136,162 2,242,685 2,211,666 GRANTS AND ENTITLEMENTS Revenues from Federal Sources: Title II 20-4451-4455 2,603 I.D.E.A. Part B (Handicapped) 20-4420-4429 36,096 26,267 33,618 Other 20-4XXX 61,610 20,701 22,284 TOTAL REVENUES FROM FEDERAL SOURCES 97,706 46,968 58,505 TOTAL GRANTS AND ENTITLEMENTS 97,706 46,968 58,505 REPAYMENT OF DEBT Revenues from Local Sources: Local Tax Levy 40-1210 120,894 129,243 125,971 TOTAL REVENUES FROM LOCAL SOURCES 120,894 129,243 125,971 Revenues from State Sources: Debt Service Aid Type II 40-3160 52,191 44,542 43,414 TOTAL LOCAL REPAYMENT OF DEBT 173,085 173,785 169,385 TOTAL REPAYMENT OF DEBT 173,085 173,785 169,385 TOTAL REVENUES/SOURCES 2,406,953 2,463,438 2,439,556 HUNTERDON - CALIFON BORO Advertised Appropriations Budget Category Account 2009-10 2010-11 2011-12 Expenditures Rev. Approp. Appropriations GENERAL CURRENT EXPENSE Instruction: Regular Programs 11-1XX-100-XXX 821,255 799,039 747,902 Special Education 11-2XX-100-XXX 239,826 272,437 268,449 Basic Skills/Remedial 11-230-100-XXX 25,200 13,505 250 School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 9,756 17,553 13,550 School Sponsored Athletics 11-402-100-XXX 10,256 8,600 12,301 Support Services: Tuition 11-000-100-XXX 47,121 94,396 84,284 Health Services 11-000-213-XXX 28,135 30,013 29,964 Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 53,850 60,338 83,421 Child Study Teams 11-000-219-XXX 68,308 119,276 112,103 Educational Media Services - School Library 11-000-222-XXX 53,776 43,293 60,100 Instructional Staff Training Services 11-000-223-XXX 1,962 748 1,697 General Administration 11-000-230-XXX 157,088 67,537 67,743 School Administration 11-000-240-XXX 4,588 50,018 49,151 Central Svcs & Admin Info Technology 11-000-25X-XXX 65,233 57,164 58,415 Operation and Maintenance of Plant Services 11-000-26X-XXX 179,500 200,439 216,855 Student Transportation Services 11-000-270-XXX 46,044 77,472 66,271 Personal Services - Employee Benefits 11-XXX-XXX-2XX 323,189 330,857 339,210 Total Support Services Expenditures 1,028,794 1,131,551 1,169,214 TOTAL GENERAL CURRENT EXPENSE 2,135,087 2,242,685 2,211,666 CAPITAL EXPENDITURES Equipment 12-XXX-XXX-73X 1,075 TOTAL CAPITAL EXPENDITURES 1,075 OPERATING BUDGET GRAND TOTAL 2,136,162 2,242,685 2,211,666 SPECIAL GRANTS AND ENTITLEMENTS Title II 20-XXX-XXX-XXX 2,603 Federal Projects: I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 36,096 26,267 33,618 Other Special Projects 20-XXX-XXX-XXX 61,610 20,701 22,284 Total Federal Projects 97,706 46,968 58,505 TOTAL GRANTS AND ENTITLEMENTS 97,706 46,968 58,505 REPAYMENT OF DEBT Repayment of Debt - Regular 40-701-510-XXX 173,085 173,785 169,385 TOTAL REPAYMENT OF DEBT 173,085 173,785 169,385 Total Expenditures 2,406,953 2,463,438 2,439,556 DEDUCT EXPENDITURES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS: 11-1XX-100-930 Capital Reserve - Transfer to Repayment of Debt 12-000-400-933 Transfer Property Sale Proceeds to Debt Svc Res 11-000-520-934 TOTAL EXPENDITURES NET OF TRANSFERS 2,406,953 2,463,438 2,439,556 HUNTERDON - CALIFON BORO Advertised Recapitulation of Balance Audited Audited Estimated Estimated Balance Balance Balance Balance Budget Category 6/30/2009 6/30/2010 6/30/2011 6/30/2012 Unassigned: General Operating Budget 157,872 204,552 164,703 154,703 Repayment of Debt 0 0 0 0 Restricted for Specific Purposes: General Operating Budget: Capital Reserve 103 103 103 103 Adult Education Programs 0 0 0 0 Maintenance Reserve 0 0 0 0 Legal Reserve 0 0 0 0 Tuition Reserve 0 0 0 0 Current Expense Emergency Reserve 0 0 0 0 Restricted for Repayment of Debt 0 0 0 0 HUNTERDON - CALIFON BORO Advertised Per Pupil Cost Calculations 2011 - 2012 2008-09 2009-10 2010-11 2010-11 2011-2012 Actual Actual Original Revised Proposed Budget Budget Budget Per Pupil Cost Calculations: (1) (2) (3) (4) (5) Total Comparative Per Pupil Cost 13610 12786 12531 14087 13926 Total Classroom Instruction 8561 8878 8506 9551 9085 Classroom-Salaries and Benefits 8224 8478 8150 9111 8684 Classroom-General Supplies and Textbooks 209 337 281 340 288 Classroom-Purchased Services and Other 127 62 76 100 113 Total Support Services 1674 1311 1524 1726 1941 Support Services-Salaries and Benefits 1167 1038 1250 1407 1441 Total Administrative Costs 1967 1538 1133 1269 1261 Administration-Salaries and Benefits 1620 1026 701 782 767 Legal Costs 0 4 15 33 17 Total Operations and Maintenance of Plant 1324 1143 1223 1364 1465 Operations & Maintenance of Plant-Salary & Ben. 705 490 532 602 586 Total Food Services Costs 0 0 0 0 0 Total Extracurricular Costs 202 127 145 178 175 Total Equipment Costs 0 7 0 0 0 Employee Benefits as a % of Salaries 21.8 22.6 22.5 22.9 24.5 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 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 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. HUNTERDON - CALIFON BORO Shared Services -- Description of Shared Services _________________________________________________ Shared Business Administrator with Frenchtown and Milford BOE's Shared snow removal with Tewksbury Township Cooperative purchasing ACT,ACES,HCESC Transportation HCESC Insurance - School Alliance Insurance Fund Gasoline Purchase -Tewksbury BOE Sending Special Education Students Clinton Boro, Tewksbury, Lebanon Articulation for Superintendents, Business Administrators North Hunterdon RHS - Transportation, Aid in lieu payments Delaware Valley RHS - transportation North Hunterdon/Vorheesdistricts - curriculum development HUNTERDON - CALIFON BORO 22a. Estimated Tax Rate Information ______________________________ A. Estimated 11-12 School Tax Rate __________________________________ WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS General Fund School Levy 1,948,052 (A) Estimated Net Taxable Valuation (as of 10/01/2010 ) 165,825,333 (B) Estimated 11-12 General Fund School Tax Rate=(A)/(B)X100 1.1748 (C) WITH REPAYMENT OF DEBT AND ADJUSTMENTS Total School Levy 2,075,659 (D) Estimated Net Taxable Valuation (as of 10/01/2010 ) 165,825,333 (E) Estimated 11-12 Total School Tax Rate=(D)/(E)X100 1.2517 (F) B. Estimated 11-12 Equalized School Tax Rate ____________________________________________ WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS General Fund School Levy 1,948,052 (G) Estimated Equalized Valuation (as of 10/01/2010 ) 153,589,776 (H) Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)X100 1.2683 (I) WITH REPAYMENT OF DEBT AND ADJUSTMENTS Total School Levy 2,075,659 (J) Estimated Equalized Valuation (as of 10/01/2010 ) 153,589,776 (K) Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)X100 1.3514 (L) HUNTERDON - CALIFON BORO 17. Salaries and Benefits of Certain District Employees Name KAthleen Prystash Job Title Superintendent Principal/ CST Director Base Annual Salary 128,551 FTE 1.0 Shared with Another District? N Member of Collective Bargaining ? N Contract Terms: Beginning Date of Contract 04/18/2008 Ending Date of Contract 07/01/2014 Annual Work Days 240 Annual Vacation Days 2 Annual Sick Days 12 Annual Personal Days 2 Annual Consulting Days 0 Other Non-working days 0 Description-Other Non-working Days Benefits: Allowances 2,665 Bonuses 0 Stipends 0 District Contributions above Teacher amount for: Health Insurance 0 Dental Insurance 0 Life Insurance 0 Other Insurances 0 Retirement Plans 0 Post-Employment Benefits 15,000 Description of: Buyback of Sick Days Buyback of Vac. Days Buyback of Personal Days Other Post-Emp. Benefits Other Post-Emp. Benefits Other Post-Emp. Benefits In-Kind and Other Remuneration 0 Description of: Annual Buyback of Sick Days Annual Buyback of Vac. Days Annual Buyback of Personal Days All Other In-Kind/Remuneration Additional Comments