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User Friendly Budgets
2010

WARREN - KNOWLTON TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time260250255
spacing
Pupils on Roll - Special Full-Time323030
Private School Placements122
spacing
Pupils Sent to Other Dists-Spec Ed Prog310
Pupils Received285

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 68,500 175,000
Revenues from Local Sources:
Local Tax Levy 10-1210 2,473,014 2,581,846 2,633,483
Tuition 10-1300 31,796 25,000 10,000
Interest Earned on Capital Reserve Funds 10-1XXX 1,000 1,000 1,000
Unrestricted Miscellaneous Revenues 10-1XXX 28,535 10,916 11,324
SUBTOTAL  2,534,345 2,618,762 2,655,807
Revenues from State Sources:
Extraordinary Aid 10-3131 37,411 22,500 15,000
Other State Aids 10-3XXX 1,995 0 0
Categorical Special Education Aid 10-3132 150,040 145,710 138,603
Equalization Aid 10-3176 1,247,184 1,002,207 1,118,194
Categorical Security Aid 10-3177 23,645 22,403 24,360
Adjustment Aid 10-3178 0 6,477 0
Categorical Transportation Aid 10-3121 105,280 127,197 33,451
SUBTOTAL  1,565,555 1,326,494 1,329,608
Revenues from Federal Sources:
Equalization Aid - ARRA ESF 16-4520 0 213,876 0
Equalization Aid - ARRA GSF 17-4521 0 8,279 0
SUBTOTAL  0 222,155 0
Adjustment for Prior Year Encumbrances  0 71,819 0
Actual Revenues (Over)/Under Expenditures  -124,703 0 0
TOTAL OPERATING BUDGET  3,975,197 4,307,730 4,160,415
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 0 12,000 9,500
Revenues from Federal Sources:
Title I 20-4411-4416 17,509 17,722 17,000
Title II 20-4451-4455 0 0 12,000
Title IV 20-4471-4474 0 0 500
I.D.E.A. Part B (Handicapped) 20-4420-4429 70,704 67,900 66,400
Other 20-4XXX 44,255 111,510 0
TOTAL REVENUES FROM FEDERAL SOURCES  132,468 197,132 95,900
TOTAL GRANTS AND ENTITLEMENTS  132,468 209,132 105,400
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 140,325 132,799 134,497
TOTAL REVENUES FROM LOCAL SOURCES  140,325 132,799 134,497
Revenues from State Sources:
Debt Service Aid Type II 40-3160 68,879 65,185 52,267
TOTAL LOCAL REPAYMENT OF DEBT  209,204 197,984 186,764
TOTAL REPAYMENT OF DEBT  209,204 197,984 186,764
TOTAL REVENUES/SOURCES  4,316,869 4,714,846 4,452,579
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  4,316,869 4,714,846 4,452,579

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,347,4501,446,9341,395,926
Special Education 11-2XX-100-XXX369,198360,848413,449
Basic Skills/Remedial 11-230-100-XXX39,89635,73636,720
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX11,16318,90012,500
Other Instructional Programs 11-4XX-100-XXX19,116550550
Summer School 11-422-XXX-XXX023,70026,420
Support Services:
Tuition 11-000-100-XXX144,705134,212143,263
Health Services 11-000-213-XXX74,59877,75847,940
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217172,799209,392192,072
Guidance 11-000-218-XXX12,90713,47613,734
Child Study Teams 11-000-219-XXX85,20585,16593,667
Improvement of Instructional Services 11-000-221-XXX5,7265,7755,800
Educational Media Services - School Library 11-000-222-XXX84,73187,64995,167
Instructional Staff Training Services 11-000-223-XXX5,59611,00010,000
General Administration 11-000-230-XXX318,255291,855261,243
School Administration 11-000-240-XXX93,46196,47999,120
Central Svcs & Admin Info Technology 11-000-25X-XXX93,64788,52089,690
Operation and Maintenance of Plant Services 11-000-26X-XXX307,855355,275370,044
Student Transportation Services 11-000-270-XXX271,526283,760245,738
Personal Services - Employee Benefits 11-XXX-XXX-2XX498,610593,389606,372
Total Support Services Expenditures 2,169,6212,333,7052,273,850
TOTAL GENERAL CURRENT EXPENSE 3,956,4444,220,3734,159,415
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60401,0001,000
Equipment 12-XXX-XXX-73X066,3570
TOTAL CAPITAL EXPENDITURES 067,3571,000
Transfer of Funds to Charter Schools 10-000-100-56X18,75320,0000
OPERATING BUDGET GRAND TOTAL 3,975,1974,307,7304,160,415
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX012,0009,500
Federal Projects:
Title I 20-XXX-XXX-XXX17,50917,72217,000
Title II 20-XXX-XXX-XXX0012,000
Title IV 20-XXX-XXX-XXX00500
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX70,70467,90066,400
Other Special Projects 20-XXX-XXX-XXX44,255111,5100
Total Federal Projects 132,468197,13295,900
TOTAL GRANTS AND ENTITLEMENTS 132,468209,132105,400
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX209,204197,984186,764
TOTAL REPAYMENT OF DEBT 209,204197,984186,764
Total Expenditures 4,316,8694,714,8464,452,579
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 4,316,8694,714,8464,452,579

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/08
Audited
Balance
6/30/09
Estimated
Balance
6/30/10
Estimated
Balance
6/30/11
Unassigned:
  General Operating Budget276,059320,495417,552250,000
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve82,97283,97284,97285,972
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve07,4487,4480
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2007-08
Actual
2008-09
Actual
2009-10
Original
Budget
2009-10
Revised
Budget
2010-11
Proposed
Budget
Total Comparative Per Pupil Cost11,42312,22412,61313,58013,230
Total Classroom Instruction6,8927,3187,4918,1008,029
Classroom-Salaries and Benefits6,5826,9917,1537,6747,606
Classroom-General Supplies and Textbooks241219266300213
Classroom-Purchased Services and Other7010773126209
Total Support Services1,4591,7651,8962,0231,864
Support Services-Salaries and Benefits1,1931,4141,4571,4611,335
Total Administrative Costs1,8821,9771,8451,9771,865
Administration-Salaries and Benefits1,2341,3671,3671,4681,494
Legal Costs00586353
Total Operations and Maintenance of Plant1,1241,1021,2811,3731,393
Operations & Maintenance of Plant-Salary & Ben.463228519558493
Total Food Services Costs00000
Total Extracurricular Costs5046778254
Total Equipment Costs0002370
Employee Benefits as a % of Salaries20.920.422.522.923.7

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2010 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 2009-10 revised appropriations and 2010-11 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
  • * Assembly programs: cluster/sending or area districts join to schedule a
  • ssembly programs for a reduction in fees
  • * Catholic Charities: CAP (Child Assault Prevention) program; shared
  • grant fee
  • * Child care svcs: Kids Klub offers before and after school child care in
  • the school facility
  • * Consortium purchase of heating fuel
  • * Curriculum coordinator: Cluster school districts join to hire a
  • curriculum consultant in order to write curriculum cluster-wide
  • * E-rate: 40% discount in the purchase of telecommunication services
  • * Facilities: Cluster school districts share facilities for events
  • * Gifted & Talented Consortium: Schools in the county co-sponsor enrichme
  • nt activities
  • * Grant Writer: shared grant writer with Township Committee and recieved
  • $10000 grant through the NJ Dept of Community Affairs
  • * Knowlton Knowledge Education Foundation: awards grants to teachers for
  • school projects, initiatives, and teacher training
  • * Municipality: Provide district with snow removal, grass mowing, and ass
  • ist with projects
  • * NCLB coordinator: Cluster school districts join to hire a coordinator
  • * REAP Grant: We receive grant money to offset technology costs
  • * Professional development: county-wide in-service day in October; cluste
  • r schools share costs of presenters or consultants
  • * Secpndary Educational Partnerships: workw ith local colleges and univer
  • sities to accept education internships and receive free professional
  • development training in various areas
  • * Transportation services: joint transportation services with North Warre
  • n Regional
  • * Youth Athletic Services: Communities sponsor after school athletics in
  • the school facility
  • * Business Administrator: reduction in school business administrator cost
  • s though an independent contract for professional services with an in
  • county BA

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,633,483 (A)
Estimated Net Taxable Valuation (as of 03/01/2010)259,525,640 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1001.0147 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,767,980 (D)
Estimated Net Taxable Valuation (as of 03/01/2010)259,525,640 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1001.0666 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,633,483 (G)
Estimated Equalized Valuation (as of 10/01/2009)393,989,590 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.6684 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,767,980 (J)
Estimated Equalized Valuation (as of 10/01/2009)393,989,590 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.7026 (L)

 

Administrative Salaries
Employee Name: Rachelle Tjalma 
Job TitleBusiness Administrator 
Base Annual Salary25,300 
Full Time Equivalents (FTE)0.1 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days
  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: 
Allowances
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: Sharon Mooney 
Job TitleSuperintendent 
Base Annual Salary115,800 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days12 
  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: 
Allowances1,524 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other2,429 
  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