07/02/2012 HUNTERDON - CALIFON BORO
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2010 October 15, 2011 October 15, 2012
Actual Actual Estimated
Pupils on Roll Regular Full-Time 132 125 135
Pupils on Roll - Special Full-Time 15 15 15
Subtotal - Pupils On Roll 147 140 150
Private School Placements 1
Pupils Sent to Other Dists-Spec Ed Prog 5 4 2
Pupils Received 9 14
HUNTERDON - CALIFON BORO
Advertised Revenues
Budget Category Account 2010-11 2011-12 2012-13
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 10,000 13,106
Revenues from Local Sources:
Local Tax Levy 10-1210 1,928,764 1,967,339 2,004,785
Tuition 10-1300 20,000 25,500
Unrestricted Miscellaneous Revenues 10-1XXX 2,000 1,501
SUBTOTAL 1,928,764 1,989,339 2,031,786
Revenues from State Sources:
Extraordinary Aid 10-3131 2,575
Categorical Special Education Aid 10-3132 91,501 91,501 93,417
Equalization Aid 10-3176 95,049 116,826 151,024
Categorical Security Aid 10-3177 1,919
Categorical Transportation Aid 10-3121 2,690
SUBTOTAL 189,125 208,327 249,050
Revenues from Federal Sources:
Education Jobs Fund 18-4522 5,787 4,000
SUBTOTAL 5,787 4,000
Adjustment for Prior Year Encumbrances 29,416
Actual Revenues (Over)/Under Expenditures 63,389
TOTAL OPERATING BUDGET 2,187,065 2,241,082 2,293,942
GRANTS AND ENTITLEMENTS
Revenues from Federal Sources:
Title II 20-4451-4455 3,062 1,969 1,674
Title IV 20-4471-4474 64
I.D.E.A. Part B (Handicapped) 20-4420-4429 38,575 38,190 32,461
Other 20-4XXX 14,978 24,916 21,179
TOTAL REVENUES FROM FEDERAL SOURCES 56,679 65,075 55,314
TOTAL GRANTS AND ENTITLEMENTS 56,679 65,075 55,314
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 129,243 125,971 126,343
TOTAL REVENUES FROM LOCAL SOURCES 129,243 125,971 126,343
Revenues from State Sources:
Debt Service Aid Type II 40-3160 44,542 43,414 43,542
TOTAL LOCAL REPAYMENT OF DEBT 173,785 169,385 169,885
Actual Revenues (Over)/Under Expenditures -70
TOTAL REPAYMENT OF DEBT 173,715 169,385 169,885
TOTAL REVENUES/SOURCES 2,417,459 2,475,542 2,519,141
HUNTERDON - CALIFON BORO
Advertised Appropriations
Budget Category Account 2010-11 2011-12 2012-13
Expenditures Rev. Approp. Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX 761,156 769,227 745,921
Special Education 11-2XX-100-XXX 265,796 281,635 285,816
Basic Skills/Remedial 11-230-100-XXX 11,239 250
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 10,449 14,263 16,200
School Sponsored Athletics 11-402-100-XXX 7,901 12,301 12,041
Support Services:
Tuition 11-000-100-XXX 108,704 49,410 67,039
Health Services 11-000-213-XXX 29,032 30,047 30,309
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 67,568 93,279 130,268
Child Study Teams 11-000-219-XXX 114,475 112,251 113,700
Educational Media Services - School Library 11-000-222-XXX 46,726 62,952 62,476
Instructional Staff Training Services 11-000-223-XXX 398 2,075 3,826
General Administration 11-000-230-XXX 74,587 74,413 65,519
School Administration 11-000-240-XXX 48,398 51,551 49,152
Central Svcs & Admin Info Technology 11-000-25X-XXX 56,232 64,180 65,939
Operation and Maintenance of Plant Services 11-000-26X-XXX 174,567 215,901 197,831
Student Transportation Services 11-000-270-XXX 83,904 64,721 85,252
Personal Services - Employee Benefits 11-XXX-XXX-2XX 325,933 342,876 362,403
Total Support Services Expenditures 1,130,524 1,163,656 1,233,714
TOTAL GENERAL CURRENT EXPENSE 2,187,065 2,241,082 2,293,942
OPERATING BUDGET GRAND TOTAL 2,187,065 2,241,082 2,293,942
SPECIAL GRANTS AND ENTITLEMENTS
Title II 20-XXX-XXX-XXX 3,062 1,969 1,674
Federal Projects:
Title IV 20-XXX-XXX-XXX 64
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 38,575 38,190 32,461
Other Special Projects 20-XXX-XXX-XXX 14,978 24,916 21,179
Total Federal Projects 56,679 65,075 55,314
TOTAL GRANTS AND ENTITLEMENTS 56,679 65,075 55,314
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 173,715 169,385 169,885
TOTAL REPAYMENT OF DEBT 173,715 169,385 169,885
Total Expenditures 2,417,459 2,475,542 2,519,141
DEDUCT EXPENDITURES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
0250XLocal Contribution - Transfer to Special Revenue 11-1XX-100-93X
Capital Reserve - Transfer to Repayment of Debt 12-000-400-933
Transfer Property Sale Proceeds to Debt Svc Res 11-000-520-934
TOTAL EXPENDITURES NET OF TRANSFERS 2,417,459 2,475,542 2,519,141
HUNTERDON - CALIFON BORO
Advertised Recapitulation of Balance
Audited Audited Estimated Estimated
Balance Balance Balance Balance
Budget Category 6/30/2010 6/30/2011 6/30/2012 6/30/2013
Unrestricted:
General Operating Budget 204,552 173,869 185,646 172,540
Repayment of Debt 0 70 0 0
Restricted for Specific Purposes:
General Operating Budget:
Capital Reserve 103 103 103 103
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 0 0
Legal Reserve 0 0 0 0
Tuition Reserve 0 0 0 0
Current Expense Emergency Reserve 0 0 0 0
Repayment of Debt:
Restricted for Repayment of Debt 0 0 0 0
HUNTERDON - CALIFON BORO
Advertised Per Pupil Cost Calculations
2012 - 2013
2009-10 2010-11 2011-12 2011-12 2012-2013
Actual Actual Original Revised Proposed
Budget Budget Budget
Per Pupil Cost Calculations: (1) (2) (3) (4) (5)
Total Budgetary Comparative Per Pupil Cost 12997 13518 13926 15193 14278
Total Classroom Instruction 8878 9166 9085 9875 9221
Classroom-Salaries and Benefits 8478 8777 8684 9502 8789
Classroom-General Supplies and Textbooks 337 309 288 274 259
Classroom-Purchased Services and Other 62 80 113 98 172
Total Support Services 1311 1750 1941 2147 2271
Support Services-Salaries and Benefits 1038 1404 1441 1551 1458
Total Administrative Costs 1538 1295 1261 1439 1279
Administration-Salaries and Benefits 1026 755 768 838 757
Legal Costs 0 4 92 66 17
Total Operations and Maintenance of Plant 1143 1183 1465 1542 1319
Operations & Maintenance of Plant-Salary & Ben. 490 520 586 655 544
Board Contribution to Food Services 0 0 0 0 0
Total Extracurricular Costs 127 124 175 190 188
Total Equipment Costs 7 0 0 0 0
Employee Benefits as a % of Salaries 22.6 23.5 24.5 23.8 26.0
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, when available. 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 Budgetary 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 Budgetary
comparative per pupil cost, although all components are not shown.
HUNTERDON - CALIFON BORO
Unusual Revenues and Appropriations
___________________________________
Line Number Revenue Source or 12-13 Amount Description of circumstances
Approp. Due to
Total Unusual Revenues:
0 Total Unusual Appropriations: 0
HUNTERDON - CALIFON BORO
Shared Services -- Description of Shared Services
_________________________________________________
Frenchtown BOE- Shared Business Administrator
Milford BOE- Shared Business Administrator
Lebanon BOE - sending special education students
Tewksbury BOE- transportation
High Bridge BOE- sending special education students
HCESC - transportation, bidding
Delaware Valley RHS - transportation
NHVRHS - curriculum articulation
Competitive Bidding - HCESC, ACT (telephone), ACES (electric), Middlesex
Regional ESC
HUNTERDON - CALIFON BORO
22a. Estimated Tax Rate Information
______________________________
A. Estimated 12-13 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 1,986,062 (A)
Estimated Net Taxable Valuation (as of 02/27/2012 ) 147,317,525 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)X100 1.3482 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 2,112,220 (D)
Estimated Net Taxable Valuation (as of 02/27/2012 ) 147,317,525 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)X100 1.4338 (F)
B. Estimated 12-13 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 1,986,062 (G)
Estimated Equalized Valuation (as of 10/01/2011 ) 148,210,915 (H)
Estimated 12-13 Equalized General Fund School
Tax Rate=(G)/(H)X100 1.3400 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 2,112,220 (J)
Estimated Equalized Valuation (as of 10/01/2011 ) 148,210,915 (K)
Estimated 12-13 Equalized Total School
Tax Rate=(J)/(K)X100 1.4251 (L)
HUNTERDON - CALIFON BORO
17. Salaries and Benefits of Certain District Employees
Name Dr. Kathleen Prystash
Job Title Superintendent
Principal/CST Director
Base Annual Salary 133,746
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract / /
Ending Date of Contract / /
Annual Work Days 240
Annual Vacation Days 20
Annual Sick Days 12
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 2,680
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 0
Other Insurances 0
Retirement Plans 0
Post-Employment Benefits 5,542
Description of:
Buyback of Sick Days Up to max of $15,000
Buyback of Vac. Days Max of 10 days
Buyback of Personal Days The board does not offer this option
Other Post-Emp. Benefits
Other Post-Emp. Benefits
Other Post-Emp. Benefits
In-Kind and Other Remuneration 0
Description of:
Annual Buyback of Sick Days The board does not offer this option
Annual Buyback of Vac. Days The board does not offer this option
Annual Buyback of Personal Days The board does not offer this option
All Other In-Kind/Remuneration
Additional Comments