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User Friendly Budgets
2012-13

HUNTERDON - FRENCHTOWN BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time145136126
spacing
Pupils on Roll - Special Full-Time222626
Private School Placements011
spacing
Pupils Received14810

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 0 24,374
Revenues from Local Sources:
Local Tax Levy 10-1210 1,609,121 1,641,301 1,673,305
Other Local Governmental Units - Unrestricted 10-12XX 50,783 0 0
Tuition 10-1300 52,706 25,550 17,430
Interest Earned on Capital Reserve Funds 10-1XXX 615 250 50
Other Restricted Miscellaneous Revenues 10-1XXX 0 0 1,451
Unrestricted Miscellaneous Revenues 10-1XXX 3,939 1,500 0
SUBTOTAL  1,717,164 1,668,601 1,692,236
Revenues from State Sources:
School Choice Aid 10-3116 0 67,392 92,640
Extraordinary Aid 10-3131 52,528 0 0
Other State Aids 10-3XXX 522 1,126 0
Categorical Special Education Aid 10-3132 80,064 80,064 87,299
Equalization Aid 10-3176 447,892 472,265 525,112
Categorical Security Aid 10-3177 0 0 3,739
Categorical Transportation Aid 10-3121 0 0 1,135
SUBTOTAL  581,006 620,847 709,925
Revenues from Federal Sources:
SUBTOTAL  0 21,531 0
Adjustment for Prior Year Encumbrances  0 127,959 0
Actual Revenues (Over)/Under Expenditures  -85,834 0 0
TOTAL OPERATING BUDGET  2,212,336 2,438,938 2,426,535
GRANTS AND ENTITLEMENTS
Revenues from Federal Sources:
Title I 20-4411-4416 12,851 21,386 18,178
Title II 20-4451-4455 5,672 4,977 4,230
I.D.E.A. Part B (Handicapped) 20-4420-4429 37,009 40,559 34,475
Other 20-4XXX 66,176 21,465 18,246
TOTAL REVENUES FROM FEDERAL SOURCES  121,708 88,387 75,129
TOTAL GRANTS AND ENTITLEMENTS  121,708 88,387 75,129
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 143,948 138,861 138,773
TOTAL REVENUES FROM LOCAL SOURCES  143,948 138,861 138,773
TOTAL LOCAL REPAYMENT OF DEBT  143,948 138,861 138,773
TOTAL REPAYMENT OF DEBT  143,948 138,861 138,773
TOTAL REVENUES/SOURCES  2,477,992 2,666,186 2,640,437
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  2,477,992 2,666,186 2,640,437

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX889,341846,805886,978
Special Education 11-2XX-100-XXX245,577297,176257,882
Basic Skills/Remedial 11-230-100-XXX31,4858,39911,978
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX10,89012,26913,431
School Sponsored Athletics 11-402-100-XXX12,89915,06815,318
Support Services:
Tuition 11-000-100-XXX1,12517,98751,433
Health Services 11-000-213-XXX56,81158,80358,870
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21731,59757,99062,848
Guidance 11-000-218-XXX21,42521,67521,804
Child Study Teams 11-000-219-XXX117,676117,552122,817
Educational Media Services - School Library 11-000-222-XXX43,71450,25950,685
Instructional Staff Training Services 11-000-223-XXX2,8872,4978,061
General Administration 11-000-230-XXX50,35146,78259,460
School Administration 11-000-240-XXX91,68186,89453,102
Central Svcs & Admin Info Technology 11-000-25X-XXX40,19654,62952,110
Operation and Maintenance of Plant Services 11-000-26X-XXX171,631294,728228,857
Student Transportation Services 11-000-270-XXX37,92859,53657,116
Personal Services - Employee Benefits 11-XXX-XXX-2XX344,099374,141395,866
Food Services 11-000-310-XXX09,1969,563
Total Support Services Expenditures 1,011,1211,252,6691,232,592
TOTAL GENERAL CURRENT EXPENSE 2,201,3132,432,3862,418,179
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60461525050
Equipment 12-XXX-XXX-73X06,3020
Facilities Acquisition and Construction Services 12-000-4XX-XXX10,40808,306
TOTAL CAPITAL EXPENDITURES 11,0236,5528,356
OPERATING BUDGET GRAND TOTAL 2,212,3362,438,9382,426,535
SPECIAL GRANTS AND ENTITLEMENTS
Federal Projects:
Title I 20-XXX-XXX-XXX12,85121,38618,178
Title II 20-XXX-XXX-XXX5,6724,9774,230
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX37,00940,55934,475
Other Special Projects 20-XXX-XXX-XXX66,17621,46518,246
Total Federal Projects 121,70888,38775,129
TOTAL GRANTS AND ENTITLEMENTS 121,70888,38775,129
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX143,948138,861138,773
TOTAL REPAYMENT OF DEBT 143,948138,861138,773
Total Expenditures 2,477,9922,666,1862,640,437
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 2,477,9922,666,1862,640,437

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/10
Audited
Balance
6/30/11
Estimated
Balance
6/30/12
Estimated
Balance
6/30/13
Unassigned:
  General Operating Budget225,356201,497225,871201,497
  Repayment of Debt4,8104,81000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve108,794109,409109,659109,709
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0000
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2009-10
Actual
2010-11
Actual
2011-12
Original
Budget
2011-12
Revised
Budget
2012-13
Proposed
Budget
Total Budgetary Comparative Per Pupil Cost15,24813,01912,53414,43615,098
Total Classroom Instruction9,8788,3497,7398,4179,348
Classroom-Salaries and Benefits9,5017,9957,2257,7868,560
Classroom-General Supplies and Textbooks296227345381523
Classroom-Purchased Services and Other81128169249265
Total Support Services2,4662,1001,9152,2892,473
Support Services-Salaries and Benefits2,1301,9751,7861,9612,063
Total Administrative Costs1,2991,1891,1561,3921,263
Administration-Salaries and Benefits1,1109338751,1311,075
Legal Costs034491920
Total Operations and Maintenance of Plant1,4941,2381,5522,1131,763
Operations & Maintenance of Plant-Salary & Ben.684673636766764
Board Contribution to Food Services00155763
Total Extracurricular Costs111144158169189
Total Equipment Costs62035390
Employee Benefits as a % of Salaries18.421.223.423.825.4

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2012 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 2011-12 revised appropriations and 2012-13 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
  • Delaware Valley RHS - Transportation, HVAC, Electric, Bus Maintenance,
  • algebra, curriculum articulation, shared music teacher, technology
  • Milford BOE - shared Business Administrator, transportation, staff
  • development, field trips, assemblies, food service, World Language
  • teacher, curriculum development
  • Califon BOE - shared Business Administrator
  • Kingwood BOE-Technology consultant
  • Holland BOE- curriculum writing
  • Competitive Bidding - HCESC, ACT (telephone) ACE(electric) DVRHS (T-1)
  • School Alliance Insurance Fund
  • Borough of Frenchtown -trash and snow removal, municipal athletic fields,
  • energy conservation, recycling

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,673,305 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)149,379,190 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1001.1202 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,812,078 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)149,379,190 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1001.2131 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,673,305 (G)
Estimated Equalized Valuation (as of 10/01/2011)166,430,234 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1001.0054 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,812,078 (J)
Estimated Equalized Valuation (as of 10/01/2011)166,430,234 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1001.0888 (L)

 

Administrative Salaries
Employee Name: David Bailey 
Job TitleSuperintendent CST Director 
Base Annual Salary115,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract10/01/2012 
  Ending Date of Contract06/30/2015 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 12 
  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: 
Allowances4,850 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount7,519 
  Description of: 
   Buyback of Sick Days at the End of ContractThe Board does not offer this option 
   Buyback of Vacation Days at the End of ContractMaximum calculated at 17 days 
   Buyback of Personal Days at the End of ContractThe Board does not offer this option 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in CashThe Board does not offer this option 
   Annual Option to Buy Back Vacation Time in CashThe Board does not offer this option 
   Annual Option to Buy Back Personal Time in CashThe Board does not offer this option 
   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 TitleAlso shared with Califon BOE 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract10/15/2001 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 20 
  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: 
Allowances2,237 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount13,336 
  Description of: 
   Buyback of Sick Days at the End of ContractThe Board does not offer this option 
   Buyback of Vacation Days at the End of ContractMaximum calculated at 30 days 
   Buyback of Personal Days at the End of ContractThe Board does not offer this option 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in CashThe Board does not offer this option 
   Annual Option to Buy Back Vacation Time in CashThe Board does not offer this option 
   Annual Option to Buy Back Personal Time in CashThe Board does not offer this option 
   All Other In-Kind or Other Remuneration 
Additional Comments