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User Friendly Budgets
2008

SUSSEX - KITTATINNY REGIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time1,1141,0511,041
Pupils on Roll Regular Shared-Time888
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Pupils on Roll - Special Full-Time123130135
Pupils on Roll - Special Shared-Time81313
Private School Placements10712
spacing
Pupils Sent to Other Districts-Reg Prog011
Pupils Sent to Other Dists-Spec Ed Prog232
Pupils Received010
Pupils in State Facilities111

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 400,000 484,000
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 0 100,000 0
Transfers from Other Funds 10-5200 2,776 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 10,666,693 11,266,127 11,805,817
Tuition 10-1300 0 9,000 0
Transportation Fees from Other LEAs 10-1420-1440 249,663 245,000 245,000
Interest Earned on Capital Reserve Funds 10-1XXX 5,740 2,400 100
Other Restricted Miscellaneous Revenues 10-1XXX 230,016 0 100,000
Unrestricted Miscellaneous Revenues 10-1XXX 0 200,000 100,000
SUBTOTAL  11,152,112 11,722,527 12,250,917
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 3,948,673 3,948,673 0
Transportation Aid 10-3120 640,262 640,262 0
Special Education Aid 10-3130 702,505 702,505 0
Bilingual Education 10-3140 2,318 2,318 0
Stabilization Aid 10-3171 523,113 523,113 0
Extraordinary Aid 10-3131 37,427 0 115,429
Consolidated Aid 10-3195 148,561 148,561 0
Additional Formula Aid 10-3196 178,963 363,295 0
Other State Aids 10-3XXX 14,455 0 0
Categorical Special Education Aid 10-3132 0 0 563,613
Equalization Aid 10-3176 0 0 3,596,866
Categorical Security Aid 10-3177 0 0 76,186
Adjustment Aid 10-3178 0 0 1,611,038
Categorical Transportation Aid 10-3121 0 0 539,174
SUBTOTAL  6,196,277 6,328,727 6,502,306
Revenues from Federal Sources:
IMPACT Aid 10-4100 461,158 380,000 380,000
SUBTOTAL  461,158 380,000 380,000
Adjustment for Prior Year Encumbrances  0 214,336 0
Actual Revenues (Over)/Under Expenditures  101,606 0 0
TOTAL OPERATING BUDGET  17,913,929 19,145,590 19,617,223
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 7,250 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 10,197 11,000 11,000
TOTAL REVENUES FROM STATE SOURCES  10,197 11,000 11,000
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 211,640 220,777 210,000
Other 20-4XXX 24,069 32,320 20,000
TOTAL REVENUES FROM FEDERAL SOURCES  235,709 253,097 230,000
TOTAL GRANTS AND ENTITLEMENTS  253,156 264,097 241,000
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 5,397 1,919
Transfers from Other Funds 40-5200 43,865 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 0 257,961 264,914
Miscellaneous 40-1XXX 219,893 0 0
TOTAL REVENUES FROM LOCAL SOURCES  219,893 257,961 264,914
TOTAL LOCAL REPAYMENT OF DEBT  263,758 263,358 266,833
Actual Revenues (Over)/Under Expenditures  787 0 0
TOTAL REPAYMENT OF DEBT  264,545 263,358 266,833
TOTAL REVENUES/SOURCES  18,431,630 19,673,045 20,125,056

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX6,500,4146,630,9186,770,745
Special Education 11-2XX-100-XXX1,091,2861,216,7011,245,040
Bilingual Education 11-240-100-XXX17,21919,56117,113
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX202,385210,136238,896
School Sponsored Athletics 11-402-100-XXX455,643480,923500,442
Other Instructional Programs 11-4XX-100-XXX10,16115,00015,000
Community Services Programs/Operations 11-800-330-XXX24,10862,85258,653
Support Services:
Tuition 11-000-100-XXX614,743706,576775,000
Attendance and Social Work Services 11-000-211-XXX11,92912,62612,700
Health Services 11-000-213-XXX81,18382,82884,898
Students - Related & Extraordinary 11-000-216,217173,271212,915272,280
Guidance 11-000-218-XXX528,139535,865549,739
Child Study Teams 11-000-219-XXX240,802265,910255,031
Improvement of Instructional Services 11-000-221-XXX216,934230,315274,976
Educational Media Services - School Library 11-000-222-XXX109,976112,577115,773
Instructional Staff Training Services 11-000-223-XXX3,2555,5005,500
General Administration 11-000-230-XXX408,451387,679407,641
School Administration 11-000-240-XXX817,117826,671770,106
Central Svcs & Admin Info Technology 11-000-25X-XXX229,770288,671255,667
Operation and Maintenance of Plant Services 11-000-26X-XXX1,339,1971,512,5521,597,132
Student Transportation Services 11-000-270-XXX1,684,7921,783,2001,851,658
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,768,6893,056,6563,363,133
Food Services 11-000-310-XXX3,63100
Total Support Services Expenditures 9,231,87910,020,54110,591,234
TOTAL GENERAL CURRENT EXPENSE 17,533,09518,656,63219,437,123
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60402,400100
Equipment 12-XXX-XXX-73X157,086190,312120,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX144,996243,3880
TOTAL CAPITAL EXPENDITURES 302,082436,100120,100
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X78,75252,85860,000
OPERATING BUDGET GRAND TOTAL 17,913,92919,145,59019,617,223
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX7,25000
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX2,4562,0002,000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX3633,0003,000
Nonpublic Handicapped Services 20-XXX-XXX-XXX2,3512,0002,000
Nonpublic Nursing Services 20-XXX-XXX-XXX3,2673,0003,000
Nonpublic Technology Initiative 20-XXX-XXX-XXX1,7601,0001,000
Total State Projects 10,19711,00011,000
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX211,640220,777210,000
Other Special Projects 20-XXX-XXX-XXX24,06932,32020,000
Total Federal Projects 235,709253,097230,000
TOTAL GRANTS AND ENTITLEMENTS 253,156264,097241,000
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX0263,358266,833
Additional State School Building Aid-Ch.177 40-702-510-XXX264,54500
Total Additional State School Building Aid 264,54500
TOTAL REPAYMENT OF DEBT 264,545263,358266,833
Total Expenditures 18,431,63019,673,04520,125,056

 

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 Budget1,006,0581,260,058895,058413,835
  Repayment of Debt8,1037,3161,9190
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve121,453127,19329,69329,793
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve124,0062,7772,7770
      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 Cost12,08412,35013,32413,75514,240
Total Classroom Instruction7,4627,6588,1688,3538,694
Classroom-Salaries and Benefits7,0817,2057,7887,9598,274
Classroom-General Supplies and Textbooks284341275285309
Classroom-Purchased Services and Other98112105109110
Total Support Services1,3971,3781,5071,5451,698
Support Services-Salaries and Benefits1,3371,3191,4341,4691,617
Total Administrative Costs1,4471,4351,4491,5411,498
Administration-Salaries and Benefits1,2611,2411,2431,2761,250
Total Operations and Maintenance of Plant1,1061,2001,3231,4141,502
Operations & Maintenance of Plant-Salary & Ben.542557626643657
Total Food Services Costs03000
Total Extracurricular Costs598634670696761
Total Equipment Costs7912719161102
Employee Benefits as a % of Salaries29.225.927.327.229.3

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
  • The Kittatinny Regional High School shares services in many ways:
  • 1. Kittatinny Regional H.S., Fredon Elementary, Hampton Elementary,
  • Sandyston-Walpack Elementary and Stillwater Elementary share a curriculum
  • coordinator.
  • 2. Kittatinny's sewage treatment plant is also used by the Hampton Elem.
  • School.
  • 3. Hampton Township Recreation League and Kittatinny share athletic
  • fields.
  • 4. Kittatinny prepares cold lunches daily for Sandyston-Walpack School.
  • 5. Kittatinny is the LEA for all non-public transportation services for
  • the elementary schools in our region.
  • 6. Kittatinny provides all transportation services for Sandyston-Walpack
  • Elementary school. This service includes preparation of contracts and
  • bidding of routes as well.
  • 7. Kittatinny serves as host for the 6th grade drown-proofing instruction
  • 8. The district pool is available to all community members during open
  • swim time.
  • 9. Athletic fields are used by township recreation leagues.
  • 10. The district's Quest Ropes Course is available to other school
  • districts at no charge.
  • 11. The district participates in the EDS purchasing cooperative.

 

Estimated Tax Rate Information
FREDON TWP
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,727,340 (A)
Estimated Net Taxable Valuation (as of 02/01/2008)560,848,097 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.4863 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,788,540 (D)
Estimated Net Taxable Valuation (as of 02/01/2008)560,848,097 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.4972 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,727,340 (G)
Estimated Equalized Valuation (as of 10/01/2007)551,964,804 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.4941 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,788,540 (J)
Estimated Equalized Valuation (as of 10/01/2007)551,964,804 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.5052 (L)
spacing
HAMPTON
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,456,250 (A)
Estimated Net Taxable Valuation (as of 02/01/2008)388,825,614 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.1461 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,556,245 (D)
Estimated Net Taxable Valuation (as of 02/01/2008)388,825,614 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.1718 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,456,250 (G)
Estimated Equalized Valuation (as of 10/01/2007)775,737,736 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.5745 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,556,245 (J)
Estimated Equalized Valuation (as of 10/01/2007)775,737,736 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.5873 (L)
spacing
SANDYSTON TWP
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,563,228 (A)
Estimated Net Taxable Valuation (as of 02/01/2008)272,454,526 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.5738 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,598,306 (D)
Estimated Net Taxable Valuation (as of 02/01/2008)272,454,526 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.5866 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,563,228 (G)
Estimated Equalized Valuation (as of 10/01/2007)286,655,454 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.5453 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,598,306 (J)
Estimated Equalized Valuation (as of 10/01/2007)286,655,454 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.5576 (L)
spacing
WALPACK TWP
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy7,221 (A)
Estimated Net Taxable Valuation (as of 02/01/2008)2,397,086 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.3012 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy7,383 (D)
Estimated Net Taxable Valuation (as of 02/01/2008)2,397,086 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.3080 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy7,221 (G)
Estimated Equalized Valuation (as of 10/01/2007)2,509,445 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.2877 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy7,383 (J)
Estimated Equalized Valuation (as of 10/01/2007)2,509,445 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.2942 (L)
spacing
STILLWATER
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,051,779 (A)
Estimated Net Taxable Valuation (as of 02/01/2008)248,950,991 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.2259 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,120,259 (D)
Estimated Net Taxable Valuation (as of 02/01/2008)248,950,991 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.2534 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,051,779 (G)
Estimated Equalized Valuation (as of 10/01/2007)575,779,778 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.5300 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,120,259 (J)
Estimated Equalized Valuation (as of 10/01/2007)575,779,778 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.5419 (L)