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User Friendly Budgets
2009

HUNTERDON - CALIFON BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time130137137
spacing
Pupils on Roll - Special Full-Time131313
Private School Placements111
spacing
Pupils Sent to Other Dists-Spec Ed Prog022
Pupils Received100

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Revenues from Local Sources:
Local Tax Levy 10-1210 1,733,093 1,861,084 1,878,376
Tuition 10-1300 14,400 7,200 0
Other Restricted Miscellaneous Revenues 10-1XXX 13,980 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 0 4,000 4,000
SUBTOTAL  1,761,473 1,872,284 1,882,376
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 101,749 0 0
Transportation Aid 10-3120 13,111 0 0
Special Education Aid 10-3130 138,670 0 0
Stabilization Aid 10-3171 2,785 0 0
Extraordinary Aid 10-3131 1,283 24,174 0
Consolidated Aid 10-3195 9,410 0 0
Additional Formula Aid 10-3196 16,183 0 0
Categorical Special Education Aid 10-3132 0 76,957 83,876
Equalization Aid 10-3176 0 205,576 189,747
Categorical Security Aid 10-3177 0 10,102 11,298
Categorical Transportation Aid 10-3121 0 2,668 10,382
SUBTOTAL  283,191 319,477 295,303
Adjustment for Prior Year Encumbrances  0 19,975 0
Actual Revenues (Over)/Under Expenditures  20,363 0 0
TOTAL OPERATING BUDGET  2,065,027 2,211,736 2,177,679
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 2,962 0 0
TOTAL REVENUES FROM STATE SOURCES  2,962 0 0
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 59,490 36,766 27,896
Other 20-4XXX 62,273 27,143 38,604
TOTAL REVENUES FROM FEDERAL SOURCES  121,763 63,909 66,500
TOTAL GRANTS AND ENTITLEMENTS  124,725 63,909 66,500
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 98,231 120,266 120,894
TOTAL REVENUES FROM LOCAL SOURCES  98,231 120,266 120,894
Revenues from State Sources:
Debt Service Aid Type II 40-3160 63,346 51,920 52,191
TOTAL LOCAL REPAYMENT OF DEBT  161,577 172,186 173,085
Actual Revenues (Over)/Under Expenditures  9,508 0 0
TOTAL REPAYMENT OF DEBT  171,085 172,186 173,085
TOTAL REVENUES/SOURCES  2,360,837 2,447,831 2,417,264

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX780,577827,023827,199
Special Education 11-2XX-100-XXX216,937235,404241,195
Basic Skills/Remedial 11-230-100-XXX12,35524,67226,146
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX9,91116,88915,887
School Sponsored Athletics 11-402-100-XXX13,73816,85412,287
Support Services:
Tuition 11-000-100-XXX5,02732,92344,775
Health Services 11-000-213-XXX31,16028,37828,102
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21753,52060,03063,213
Guidance 11-000-218-XXX75200
Child Study Teams 11-000-219-XXX63,46269,12968,944
Improvement of Instructional Services 11-000-221-XXX0285800
Educational Media Services - School Library 11-000-222-XXX58,10060,30357,731
Instructional Staff Training Services 11-000-223-XXX3,6222,5003,500
General Administration 11-000-230-XXX153,851159,378163,890
School Administration 11-000-240-XXX4,9885,0864,713
Central Svcs & Admin Info Technology 11-000-25X-XXX62,58068,11565,755
Operation and Maintenance of Plant Services 11-000-26X-XXX199,745192,481182,220
Student Transportation Services 11-000-270-XXX71,01254,02959,831
Personal Services - Employee Benefits 11-XXX-XXX-2XX319,115319,314311,491
Total Support Services Expenditures 1,026,9341,051,9511,054,965
TOTAL GENERAL CURRENT EXPENSE 2,060,4522,172,7932,177,679
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X4,57500
Facilities Acquisition and Construction Services 12-000-4XX-XXX038,9430
TOTAL CAPITAL EXPENDITURES 4,57538,9430
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 2,065,0272,211,7362,177,679
GRANTS AND ENTITLEMENTS
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX2,96200
Total State Projects 2,96200
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX59,49036,76627,896
Other Special Projects 20-XXX-XXX-XXX62,27327,14338,604
Total Federal Projects 121,76363,90966,500
TOTAL GRANTS AND ENTITLEMENTS 124,72563,90966,500
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX171,085172,186173,085
TOTAL REPAYMENT OF DEBT 171,085172,186173,085
Total Expenditures 2,360,8372,447,8312,417,264

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/07
Audited
Balance
6/30/08
Estimated
Balance
6/30/09
Estimated
Balance
6/30/10
Unreserved:
  General Operating Budget157,820216,472216,472216,472
  Repayment of Debt9,508000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve103103103103
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve72,663000
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2006-07
Actual
2007-08
Actual
2008-09
Original
Budget
2008-09
Revised
Budget
2009-10
Proposed
Budget
Total Comparative Per Pupil Cost13,28413,70513,97313,90614,102
Total Classroom Instruction8,9238,9709,4099,1949,329
Classroom-Salaries and Benefits8,5738,6059,0028,8008,938
Classroom-General Supplies and Textbooks258246256241320
Classroom-Purchased Services and Other9211915015370
Total Support Services1,2151,4551,4241,4711,597
Support Services-Salaries and Benefits9989621,1379901,116
Total Administrative Costs1,7681,7381,6641,7321,692
Administration-Salaries and Benefits1,5771,5721,4481,5181,007
Total Operations and Maintenance of Plant1,2001,3801,2651,2831,256
Operations & Maintenance of Plant-Salary & Ben.545571589615603
Total Food Services Costs00000
Total Extracurricular Costs178163213225228
Total Equipment Costs2032000
Employee Benefits as a % of Salaries2622.922.621.421.3

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2009 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 2008-09 revised appropriations and 2009-10 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 ACES.
  • Purchase of gasoline from Tewksbury Township which purchases in bulk.
  • Participation in School Alliance Insurance Fund (JIF).
  • Transportation Jointure agreement with Sussex County Cooperative for Spec
  • ial Ed Transportation.
  • Transportation Jointure agreement with Washington Township for Special Ed
  • Pre K Transportation.
  • Transportation Jointure with Tewksbury Township for Middle School student
  • s to attend High School classes.
  • Shared services agreement for Business Administrator Services.
  • Participation in Hunterdon County ESC purchasing cooperative.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,878,376 (A)
Estimated Net Taxable Valuation (as of 01/02/2009)165,411,262 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.1356 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,999,270 (D)
Estimated Net Taxable Valuation (as of 01/02/2009)165,411,262 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.2087 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,878,376 (G)
Estimated Equalized Valuation (as of 10/01/2008)160,895,121 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.1675 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,999,270 (J)
Estimated Equalized Valuation (as of 10/01/2008)160,895,121 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.2426 (L)