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User Friendly Budgets
2008

HUNTERDON - CALIFON BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time128130138
spacing
Pupils on Roll - Special Full-Time13139
Private School Placements011
spacing
Pupils Sent to Contracted Preschool Prog002
Pupils Sent to Other Dists-Spec Ed Prog300
Pupils Received111

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 72,663 0
Revenues from Local Sources:
Local Tax Levy 10-1210 1,735,044 1,733,093 1,861,084
Tuition 10-1300 7,200 0 7,200
Unrestricted Miscellaneous Revenues 10-1XXX 41,361 3,600 4,000
SUBTOTAL  1,783,605 1,736,693 1,872,284
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 101,749 101,749 0
Transportation Aid 10-3120 13,111 13,111 0
Special Education Aid 10-3130 138,670 138,670 0
Stabilization Aid 10-3171 2,785 2,785 0
Extraordinary Aid 10-3131 7,105 0 24,174
Consolidated Aid 10-3195 9,410 9,410 0
Additional Formula Aid 10-3196 7,972 16,183 0
Categorical Special Education Aid 10-3132 0 0 76,957
Equalization Aid 10-3176 0 0 205,576
Categorical Security Aid 10-3177 0 0 10,102
Categorical Transportation Aid 10-3121 0 0 2,668
SUBTOTAL  280,802 281,908 319,477
Adjustment for Prior Year Encumbrances  0 26,327 0
Actual Revenues (Over)/Under Expenditures  -74,416 0 0
TOTAL OPERATING BUDGET  1,989,991 2,117,591 2,191,761
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 1,076 2,720 0
TOTAL REVENUES FROM STATE SOURCES  1,076 2,720 0
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 12,707 30,534 30,743
Other 20-4XXX 13,126 2,774 2,653
TOTAL REVENUES FROM FEDERAL SOURCES  25,833 33,308 33,396
TOTAL GRANTS AND ENTITLEMENTS  26,909 36,028 33,396
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 9,508 0
Revenues from Local Sources:
Local Tax Levy 40-1210 48,500 98,231 120,266
TOTAL REVENUES FROM LOCAL SOURCES  48,500 98,231 120,266
Revenues from State Sources:
Debt Service Aid Type II 40-3160 0 63,346 51,920
TOTAL LOCAL REPAYMENT OF DEBT  48,500 171,085 172,186
Actual Revenues (Over)/Under Expenditures  -9,508 0 0
TOTAL REPAYMENT OF DEBT  38,992 171,085 172,186
TOTAL REVENUES/SOURCES  2,055,892 2,324,704 2,397,343

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX753,353798,744839,799
Special Education 11-2XX-100-XXX182,849209,973220,166
Basic Skills/Remedial 11-230-100-XXX17,22413,51813,978
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX12,5959,05013,389
School Sponsored Athletics 11-402-100-XXX12,68916,87017,854
Support Services:
Tuition 11-000-100-XXX85,0281,86636,257
Health Services 11-000-213-XXX26,07729,09329,200
Students - Related & Extraordinary 11-000-216,21733,89862,28643,140
Guidance 11-000-218-XXX74000
Child Study Teams 11-000-219-XXX62,06566,79270,629
Improvement of Instructional Services 11-000-221-XXX0752785
Educational Media Services - School Library 11-000-222-XXX48,83457,81262,124
Instructional Staff Training Services 11-000-223-XXX1,1661,5793,500
General Administration 11-000-230-XXX145,567146,590145,455
School Administration 11-000-240-XXX4,5034,8794,641
Central Svcs & Admin Info Technology 11-000-25X-XXX69,99674,86870,065
Operation and Maintenance of Plant Services 11-000-26X-XXX170,633190,838185,887
Student Transportation Services 11-000-270-XXX13,35560,04351,400
Personal Services - Employee Benefits 11-XXX-XXX-2XX346,519367,463333,492
Total Support Services Expenditures 1,008,3811,064,8611,036,575
TOTAL GENERAL CURRENT EXPENSE 1,987,0912,113,0162,141,761
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X2,9004,5750
Facilities Acquisition and Construction Services 12-000-4XX-XXX0050,000
TOTAL CAPITAL EXPENDITURES 2,9004,57550,000
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 1,989,9912,117,5912,191,761
GRANTS AND ENTITLEMENTS
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX1,0762,7200
Total State Projects 1,0762,7200
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX12,70730,53430,743
Other Special Projects 20-XXX-XXX-XXX13,1262,7742,653
Total Federal Projects 25,83333,30833,396
TOTAL GRANTS AND ENTITLEMENTS 26,90936,02833,396
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX38,992171,085172,186
TOTAL REPAYMENT OF DEBT 38,992171,085172,186
Total Expenditures 2,055,8922,324,7042,397,343

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/06
Audited
Balance
6/30/07
Estimated
Balance
6/30/08
Estimated
Balance
6/30/09
Unreserved:
  General Operating Budget108,526157,820157,820157,820
  Repayment of Debt09,50800
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve103103103103
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve72,66372,66300
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2005-06
Actual
2006-07
Actual
2007-08
Original
Budget
2007-08
Revised
Budget
2008-09
Proposed
Budget
Total Comparative Per Pupil Cost13,12113,28413,44814,34313,973
Total Classroom Instruction8,3848,9239,3419,4729,409
Classroom-Salaries and Benefits7,9858,5738,9299,0349,002
Classroom-General Supplies and Textbooks317258238262256
Classroom-Purchased Services and Other8292174176150
Total Support Services1,2861,2151,2171,5271,424
Support Services-Salaries and Benefits1,1559981,0331,0051,137
Total Administrative Costs2,0301,7681,6071,8291,663
Administration-Salaries and Benefits1,8191,5771,4341,6401,448
Total Operations and Maintenance of Plant1,2631,2001,1191,3351,265
Operations & Maintenance of Plant-Salary & Ben.626545539593589
Total Food Services Costs00000
Total Extracurricular Costs134178165181213
Total Equipment Costs81200320
Employee Benefits as a % of Salaries26.22627.526.122.6

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2008 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 2007-08 revised appropriations and the 2008-09 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
  • Participation in Hunterdon County ESC purchasing cooperative.
  • Participation in ACES.
  • Purchase of gasoline from Tewksbury Township which purchases in bulk.
  • Participation in School Alliance Insurance Fund (JIF).

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,861,084 (A)
Estimated Net Taxable Valuation (as of 01/28/2008)165,411,262 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.1251 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,981,350 (D)
Estimated Net Taxable Valuation (as of 01/28/2008)165,411,262 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.1978 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,861,084 (G)
Estimated Equalized Valuation (as of 10/01/2007)163,688,986 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.1370 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,981,350 (J)
Estimated Equalized Valuation (as of 10/01/2007)163,688,986 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.2104 (L)