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User Friendly Budgets
2011-2012

HUNTERDON - CALIFON BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time145132128
spacing
Pupils on Roll - Special Full-Time131520
Private School Placements110
spacing
Pupils Sent to Other Dists-Spec Ed Prog353
Pupils Received200

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 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 0 0
Other State Aids 10-3XXX 141 0 0
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 0 0
Categorical Transportation Aid 10-3121 10,382 0 0
SUBTOTAL  270,967 186,550 208,327
Revenues from Federal Sources:
Equalization Aid - ARRA ESF 16-4520 33,146 0 0
Equalization Aid - ARRA GSF 17-4521 1,283 0 0
Education Jobs Fund 18-4522 0 0 4,000
SUBTOTAL  34,429 0 4,000
Adjustment for Prior Year Encumbrances  0 62,122 0
Actual Revenues (Over)/Under Expenditures  -71,340 0 0
TOTAL OPERATING BUDGET  2,136,162 2,242,685 2,211,666
GRANTS AND ENTITLEMENTS
Revenues from Federal Sources:
Title II 20-4451-4455 0 0 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
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  2,406,953 2,463,438 2,439,556

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX821,255799,039747,902
Special Education 11-2XX-100-XXX239,826272,437268,449
Basic Skills/Remedial 11-230-100-XXX25,20013,505250
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX9,75617,55313,550
School Sponsored Athletics 11-402-100-XXX10,2568,60012,301
Support Services:
Tuition 11-000-100-XXX47,12194,39684,284
Health Services 11-000-213-XXX28,13530,01329,964
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21753,85060,33883,421
Child Study Teams 11-000-219-XXX68,308119,276112,103
Educational Media Services - School Library 11-000-222-XXX53,77643,29360,100
Instructional Staff Training Services 11-000-223-XXX1,9627481,697
General Administration 11-000-230-XXX157,08867,53767,743
School Administration 11-000-240-XXX4,58850,01849,151
Central Svcs & Admin Info Technology 11-000-25X-XXX65,23357,16458,415
Operation and Maintenance of Plant Services 11-000-26X-XXX179,500200,439216,855
Student Transportation Services 11-000-270-XXX46,04477,47266,271
Personal Services - Employee Benefits 11-XXX-XXX-2XX323,189330,857339,210
Total Support Services Expenditures 1,028,7941,131,5511,169,214
TOTAL GENERAL CURRENT EXPENSE 2,135,0872,242,6852,211,666
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X1,07500
TOTAL CAPITAL EXPENDITURES 1,07500
OPERATING BUDGET GRAND TOTAL 2,136,1622,242,6852,211,666
SPECIAL GRANTS AND ENTITLEMENTS
Federal Projects:
Title II 20-XXX-XXX-XXX002,603
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX36,09626,26733,618
Other Special Projects 20-XXX-XXX-XXX61,61020,70122,284
Total Federal Projects 97,70646,96858,505
TOTAL GRANTS AND ENTITLEMENTS 97,70646,96858,505
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX173,085173,785169,385
TOTAL REPAYMENT OF DEBT 173,085173,785169,385
Total Expenditures 2,406,9532,463,4382,439,556
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 2,406,9532,463,4382,439,556

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/09
Audited
Balance
6/30/10
Estimated
Balance
6/30/11
Estimated
Balance
6/30/12
Unassigned:
  General Operating Budget157,872204,552164,703154,703
  Repayment of Debt0000
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve103103103103
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0000
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2008-09
Actual
2009-10
Actual
2010-11
Original
Budget
2010-11
Revised
Budget
2011-12
Proposed
Budget
Total Comparative Per Pupil Cost13,61012,78612,53114,08713,926
Total Classroom Instruction8,5618,8788,5069,5519,085
Classroom-Salaries and Benefits8,2248,4788,1509,1118,684
Classroom-General Supplies and Textbooks209337281340288
Classroom-Purchased Services and Other1276276100113
Total Support Services1,6741,3111,5241,7261,941
Support Services-Salaries and Benefits1,1671,0381,2501,4071,441
Total Administrative Costs1,9671,5381,1331,2691,261
Administration-Salaries and Benefits1,6201,026701782767
Legal Costs04153317
Total Operations and Maintenance of Plant1,3241,1431,2231,3641,465
Operations & Maintenance of Plant-Salary & Ben.705490532602586
Total Food Services Costs00000
Total Extracurricular Costs202127145178175
Total Equipment Costs07000
Employee Benefits as a % of Salaries21.822.622.522.924.5

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 Taxpayers Guide to Education Spending (formerly Comparative Spending Guide) and can be found on the Department of Education's Internet address: http://www.state.nj.us/education under Finance. 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.

 

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

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,948,052 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)165,825,333 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1001.1748 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,075,659 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)165,825,333 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1001.2517 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,948,052 (G)
Estimated Equalized Valuation (as of 10/01/2010)153,589,776 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1001.2683 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,075,659 (J)
Estimated Equalized Valuation (as of 10/01/2010)153,589,776 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1001.3514 (L)

 

Administrative Salaries
Employee Name: KAthleen Prystash 
Job TitleSuperintendent Principal/ CST Director 
Base Annual Salary128,551 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract04/18/2008 
  Ending Date of Contract07/01/2014 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days 12 
  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: 
Allowances2,665 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  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