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User Friendly Budgets
2011-2012

HUNTERDON - FRENCHTOWN BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time136145151
spacing
Pupils on Roll - Special Full-Time202222
spacing
Pupils Sent to Other Dists-Spec Ed Prog100
Pupils Received211416

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 75,000 0
Revenues from Local Sources:
Local Tax Levy 10-1210 1,547,230 1,609,119 1,641,301
Other Local Governmental Units - Unrestricted 10-12XX 0 85,193 0
Other Local Governmental Units - Restricted 10-12XX 130,796 0 0
Tuition 10-1300 75,211 45,600 25,550
Interest Earned on Capital Reserve Funds 10-1XXX 4,317 500 250
Unrestricted Miscellaneous Revenues 10-1XXX 6,787 5,000 1,500
SUBTOTAL  1,764,341 1,745,412 1,668,601
Revenues from State Sources:
Extraordinary Aid 10-3131 13,572 0 0
Other State Aids 10-3XXX 564 0 0
Categorical Special Education Aid 10-3132 80,064 14,633 80,064
Equalization Aid 10-3176 431,262 513,323 472,265
Categorical Security Aid 10-3177 9,649 0 0
Categorical Transportation Aid 10-3121 2,667 0 0
SUBTOTAL  537,778 527,956 552,329
Revenues from Federal Sources:
Equalization Aid - ARRA ESF 16-4520 96,192 0 0
Equalization Aid - ARRA GSF 17-4521 3,724 0 0
Education Jobs Fund 18-4522 0 0 21,531
SUBTOTAL  99,916 0 21,531
Adjustment for Prior Year Encumbrances  0 18,266 0
Actual Revenues (Over)/Under Expenditures  12,261 0 0
TOTAL OPERATING BUDGET  2,414,296 2,366,634 2,242,461
GRANTS AND ENTITLEMENTS
Revenues from Federal Sources:
Title I 20-4411-4416 14,274 14,588 10,923
Title II 20-4451-4455 0 6,530 4,800
I.D.E.A. Part B (Handicapped) 20-4420-4429 37,617 32,555 31,458
Other 20-4XXX 33,578 20,323 20,252
TOTAL REVENUES FROM FEDERAL SOURCES  85,469 73,996 67,433
TOTAL GRANTS AND ENTITLEMENTS  85,469 73,996 67,433
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 138,573 143,948 138,861
TOTAL REVENUES FROM LOCAL SOURCES  138,573 143,948 138,861
TOTAL LOCAL REPAYMENT OF DEBT  138,573 143,948 138,861
TOTAL REPAYMENT OF DEBT  138,573 143,948 138,861
TOTAL REVENUES/SOURCES  2,638,338 2,584,578 2,448,755
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  2,638,338 2,584,578 2,448,755

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX983,222843,272811,281
Special Education 11-2XX-100-XXX261,690256,838286,033
Basic Skills/Remedial 11-230-100-XXX32,42931,7358,399
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX5,45011,06012,269
School Sponsored Athletics 11-402-100-XXX11,46215,64915,068
Support Services:
Tuition 11-000-100-XXX24,85533,3182,987
Health Services 11-000-213-XXX54,13256,50656,301
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217109,817124,40533,690
Guidance 11-000-218-XXX18,38618,72922,445
Child Study Teams 11-000-219-XXX109,918117,865119,813
Educational Media Services - School Library 11-000-222-XXX43,41448,17548,760
Instructional Staff Training Services 11-000-223-XXX1,7521,397491
General Administration 11-000-230-XXX78,49380,08043,707
School Administration 11-000-240-XXX57,65270,05880,894
Central Svcs & Admin Info Technology 11-000-25X-XXX48,55944,56849,264
Operation and Maintenance of Plant Services 11-000-26X-XXX195,764230,038233,890
Student Transportation Services 11-000-270-XXX36,89146,87850,885
Personal Services - Employee Benefits 11-XXX-XXX-2XX326,563322,655357,482
Food Services 11-000-310-XXX02,5002,500
Total Support Services Expenditures 1,106,1961,197,1721,103,109
TOTAL GENERAL CURRENT EXPENSE 2,400,4492,355,7262,236,159
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6044,317500250
Equipment 12-XXX-XXX-73X9,53010,4086,052
TOTAL CAPITAL EXPENDITURES 13,84710,9086,302
OPERATING BUDGET GRAND TOTAL 2,414,2962,366,6342,242,461
SPECIAL GRANTS AND ENTITLEMENTS
Federal Projects:
Title I 20-XXX-XXX-XXX14,27414,58810,923
Title II 20-XXX-XXX-XXX06,5304,800
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX37,61732,55531,458
Other Special Projects 20-XXX-XXX-XXX33,57820,32320,252
Total Federal Projects 85,46973,99667,433
TOTAL GRANTS AND ENTITLEMENTS 85,46973,99667,433
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX138,573143,948138,861
TOTAL REPAYMENT OF DEBT 138,573143,948138,861
Total Expenditures 2,638,3382,584,5782,448,755
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 2,638,3382,584,5782,448,755

 

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 Budget214,296225,356150,356150,356
  Repayment of Debt4,8104,81000
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve104,477108,794109,294109,544
      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 Cost15,03814,61914,41913,58212,534
Total Classroom Instruction9,2599,8788,5258,0537,739
Classroom-Salaries and Benefits8,7629,5017,9867,5097,225
Classroom-General Supplies and Textbooks370296332340345
Classroom-Purchased Services and Other12781207204169
Total Support Services2,4562,4662,7062,5301,915
Support Services-Salaries and Benefits2,0792,1302,2472,0891,786
Total Administrative Costs1,3991,2991,3351,2551,156
Administration-Salaries and Benefits1,2091,1101,139984875
Legal Costs034193017
Total Operations and Maintenance of Plant1,7291,4941,6651,5691,552
Operations & Maintenance of Plant-Salary & Ben.691684689655636
Total Food Services Costs560161514
Total Extracurricular Costs140111171160158
Total Equipment Costs6562676235
Employee Benefits as a % of Salaries15.218.419.320.123.4

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
  • Frenchtown Board of Education participates in the following shared
  • services:
  • Delaware Regional High School - Superintendent, Transportation, HVAC,
  • electric, Bus Maintenance, algebra, curriculum articulation, election
  • Milford Board of Education - Business Administrator, transportation,
  • s,aff development, field trips, assemblies, food service, Music Teacher,
  • World Language Teacher, band, curriculum development
  • Califon Board of Education - Business Administrator
  • Kingwood Topwnship Board of Education - Technology Consultant
  • West Amwell, Lambertville, Stockton, Milford, South Hunterdon - curriculu
  • m program
  • Competitive Bidding with HCESC, ACES, ACT, ACES, Del Val Regional
  • T-1 line, E-Rates, School Alliance Insurance Fund
  • Borough of Frenchtown - trash and snow removal services, municipal
  • athletic fields, energy conservation

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,641,301 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)150,326,335 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1001.0918 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,780,162 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)150,326,335 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1001.1842 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,641,301 (G)
Estimated Equalized Valuation (as of 10/01/2010)172,913,026 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.9492 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,780,162 (J)
Estimated Equalized Valuation (as of 10/01/2010)172,913,026 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1001.0295 (L)

 

Administrative Salaries
Employee Name: David Bailey 
Job TitlePrincipal CST Director 
Base Annual Salary105,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract09/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 15 
  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: 
Allowances750 
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: Susan Schaffner 
Job TitleBusiness Administrator 
Base Annual Salary115,582 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Shared County 
Shared District3180 
Shared Job TitleShared also w/ Califon BOE 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 26 
  Contracted Number of Annual Sick Days 17 
  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: 
Allowances5,068 
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