03/07/2008 SUSSEX - KITTATINNY REGIONAL
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2006 October 15, 2007 October 15, 2008
Actual Actual Estimated
Pupils on Roll Regular Full-Time 1114 1051 1041
Pupils on Roll Regular Shared-Time 8 8 8
Pupils on Roll - Special Full-Time 123 130 135
Pupils on Roll - Special Shared-Time 8 13 13
Private School Placements 10 7 12
Pupils Sent to Other Districts-Reg Prog 1 1
Pupils Sent to Other Dists-Spec Ed Prog 2 3 2
Pupils Received 1
Pupils in State Facilities 1 1 1
SUSSEX - KITTATINNY REGIONAL
Advertised Revenues
Budget Category Account 2006-07 2007-08 2008-09
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 400,000 484,000
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 100,000
Transfers from Other Funds 10-5200 2,776
Revenues from Local Sources:
Local Tax Levy 10-1210 10,666,693 11,266,127 11,805,817
Tuition 10-1300 9,000
Transportation Fees from Other LEAs 10-1420-1440 249,663 245,000 245,000
Interest Earned on Capital Reserve Funds 10-1XXX 5,740 2,400 100
Other Restricted Miscellaneous Revenues 10-1XXX 230,016 100,000
Unrestricted Miscellaneous Revenues 10-1XXX 200,000 100,000
SUBTOTAL 11,152,112 11,722,527 12,250,917
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 3,948,673 3,948,673
Transportation Aid 10-3120 640,262 640,262
Special Education Aid 10-3130 702,505 702,505
Bilingual Education 10-3140 2,318 2,318
Stabilization Aid 10-3171 523,113 523,113
Extraordinary Aid 10-3131 37,427 115,429
Consolidated Aid 10-3195 148,561 148,561
Additional Formula Aid 10-3196 178,963 363,295
Other State Aids 10-3XXX 14,455
Categorical Special Education Aid 10-3132 563,613
Equalization Aid 10-3176 3,596,866
Categorical Security Aid 10-3177 76,186
Adjustment Aid 10-3178 1,611,038
Categorical Transportation Aid 10-3121 539,174
SUBTOTAL 6,196,277 6,328,727 6,502,306
Revenues from Federal Sources:
IMPACT Aid 10-4100 461,158 380,000 380,000
SUBTOTAL 461,158 380,000 380,000
Adjustment for Prior Year Encumbrances 214,336
Actual Revenues (Over)/Under Expenditures 101,606
TOTAL OPERATING BUDGET 17,913,929 19,145,590 19,617,223
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 7,250
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 10,197 11,000 11,000
TOTAL REVENUES FROM STATE SOURCES 10,197 11,000 11,000
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 211,640 220,777 210,000
Other 20-4XXX 24,069 32,320 20,000
TOTAL REVENUES FROM FEDERAL SOURCES 235,709 253,097 230,000
TOTAL GRANTS AND ENTITLEMENTS 253,156 264,097 241,000
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 5,397 1,919
Transfers from Other Funds 40-5200 43,865
Revenues from Local Sources:
Local Tax Levy 40-1210 257,961 264,914
Miscellaneous 40-1XXX 219,893
TOTAL REVENUES FROM LOCAL SOURCES 219,893 257,961 264,914
TOTAL LOCAL REPAYMENT OF DEBT 263,758 263,358 266,833
Actual Revenues (Over)/Under Expenditures 787
TOTAL REPAYMENT OF DEBT 264,545 263,358 266,833
TOTAL REVENUES/SOURCES 18,431,630 19,673,045 20,125,056
SUSSEX - KITTATINNY REGIONAL
Advertised Appropriations
Budget Category Account 2006-07 2007-08 2008-09
Expenditures Rev. Approp. Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX 6,500,414 6,630,918 6,770,745
Special Education 11-2XX-100-XXX 1,091,286 1,216,701 1,245,040
Bilingual Education 11-240-100-XXX 17,219 19,561 17,113
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 202,385 210,136 238,896
School Sponsored Athletics 11-402-100-XXX 455,643 480,923 500,442
Other Instructional Programs 11-4XX-100-XXX 10,161 15,000 15,000
Community Services Programs/Operations 11-800-330-XXX 24,108 62,852 58,653
Support Services:
Tuition 11-000-100-XXX 614,743 706,576 775,000
Attendance and Social Work Services 11-000-211-XXX 11,929 12,626 12,700
Health Services 11-000-213-XXX 81,183 82,828 84,898
Students - Related & Extraordinary 11-000-216,217 173,271 212,915 272,280
Guidance 11-000-218-XXX 528,139 535,865 549,739
Child Study Teams 11-000-219-XXX 240,802 265,910 255,031
Improvement of Instructional Services 11-000-221-XXX 216,934 230,315 274,976
Educational Media Services - School Library 11-000-222-XXX 109,976 112,577 115,773
Instructional Staff Training Services 11-000-223-XXX 3,255 5,500 5,500
General Administration 11-000-230-XXX 408,451 387,679 407,641
School Administration 11-000-240-XXX 817,117 826,671 770,106
Central Svcs & Admin Info Technology 11-000-25X-XXX 229,770 288,671 255,667
Operation and Maintenance of Plant Services 11-000-26X-XXX 1,339,197 1,512,552 1,597,132
Student Transportation Services 11-000-270-XXX 1,684,792 1,783,200 1,851,658
Personal Services - Employee Benefits 11-XXX-XXX-2XX 2,768,689 3,056,656 3,363,133
Food Services 11-000-310-XXX 3,631
Total Support Services Expenditures 9,231,879 10,020,541 10,591,234
TOTAL GENERAL CURRENT EXPENSE 17,533,095 18,656,632 19,437,123
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604 2,400 100
Equipment 12-XXX-XXX-73X 157,086 190,312 120,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX 144,996 243,388
TOTAL CAPITAL EXPENDITURES 302,082 436,100 120,100
Transfer of Funds to Charter Schools 10-000-100-56X 78,752 52,858 60,000
OPERATING BUDGET GRAND TOTAL 17,913,929 19,145,590 19,617,223
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX 7,250
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX 2,456 2,000 2,000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX 363 3,000 3,000
Nonpublic Handicapped Services 20-XXX-XXX-XXX 2,351 2,000 2,000
Nonpublic Nursing Services 20-XXX-XXX-XXX 3,267 3,000 3,000
Nonpublic Technology Initiative 20-XXX-XXX-XXX 1,760 1,000 1,000
Total State Projects 10,197 11,000 11,000
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 211,640 220,777 210,000
Other Special Projects 20-XXX-XXX-XXX 24,069 32,320 20,000
Total Federal Projects 235,709 253,097 230,000
TOTAL GRANTS AND ENTITLEMENTS 253,156 264,097 241,000
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 263,358 266,833
Additional State School Building Aid-Ch.177 40-702-510-XXX 264,545
Total Additional State School Building Aid 264,545
TOTAL REPAYMENT OF DEBT 264,545 263,358 266,833
Total Expenditures 18,431,630 19,673,045 20,125,056
DEDUCT EXPENDITURES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Local Contrib-Transfer to Grants & Entitlements 11-1XX-100-930
Capital Reserve - Transfer to Repayment of Debt 12-000-400-933
TOTAL EXPENDITURES NET OF TRANSFERS 18,431,630 19,673,045 20,125,056
SUSSEX - KITTATINNY REGIONAL
Advertised Recapitulation of Balance
Audited Audited Estimated Estimated
Balance Balance Balance Balance
Budget Category 6/30/2006 6/30/2007 6/30/2008 6/30/2009
Unreserved:
General Operating Budget 1,006,058 1,260,058 895,058 413,835
Repayment of Debt 8,103 7,316 1,919 0
Reserved for Specific Purposes:
General Operating Budget:
Capital Reserve 121,453 127,193 29,693 29,793
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 0 0
Legal Reserve 124,006 2,777 2,777 0
Tuition Reserve 0 0 0 0
Current Expense Emergency Reserve 0 0 0 0
Reserved for Repayment of Debt 0 0 0 0
SUSSEX - KITTATINNY REGIONAL
Advertised Per Pupil Cost Calculations
2008 - 2009
2005-06 2006-07 2007-08 2007-08 2008-2009
Actual Actual Original Revised Proposed
Budget Budget Budget
Per Pupil Cost Calculations: (1) (2) (3) (4) (5)
Total Comparative Per Pupil Cost 12084 12350 13324 13755 14240
Total Classroom Instruction 7462 7658 8168 8353 8694
Classroom-Salaries and Benefits 7081 7205 7788 7959 8274
Classroom-General Supplies and Textbooks 284 341 275 285 309
Classroom-Purchased Services and Other 98 112 105 109 110
Total Support Services 1397 1378 1507 1545 1698
Support Services-Salaries and Benefits 1337 1319 1434 1469 1617
Total Administrative Costs 1447 1435 1449 1541 1498
Administration-Salaries and Benefits 1261 1241 1243 1276 1250
Total Operations and Maintenance of Plant 1106 1200 1323 1414 1502
Operations & Maintenance of Plant-Salary & Ben. 542 557 626 643 657
Total Food Services Costs 0 3 0 0 0
Total Extracurricular Costs 598 634 670 696 761
Total Equipment Costs 79 127 19 161 102
Employee Benefits as a % of Salaries 29.2 25.9 27.3 27.2 29.3
The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations
are contained in the 2008 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 2007-08 revised appropriations and 2008-09 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.
SUSSEX - KITTATINNY REGIONAL
Shared Services -- Description of Shared Services
_________________________________________________
The Kittatinny Regional High School shares services in many ways:
1. Kittatinny Regional H.S., Fredon Elementary, Hampton Elementary,
Sandyston-Walpack Elementary and Stillwater Elementary share a curriculum
coordinator.
2. Kittatinny's sewage treatment plant is also used by the Hampton Elem.
School.
3. Hampton Township Recreation League and Kittatinny share athletic
fields.
4. Kittatinny prepares cold lunches daily for Sandyston-Walpack School.
5. Kittatinny is the LEA for all non-public transportation services for
the elementary schools in our region.
6. Kittatinny provides all transportation services for Sandyston-Walpack
Elementary school. This service includes preparation of contracts and
bidding of routes as well.
7. Kittatinny serves as host for the 6th grade drown-proofing instruction
8. The district pool is available to all community members during open
swim time.
9. Athletic fields are used by township recreation leagues.
10. The district's Quest Ropes Course is available to other school
districts at no charge.
11. The district participates in the EDS purchasing cooperative.
SUSSEX - KITTATINNY REGIONAL
22a. Estimated Tax Rate Information
______________________________
A. Estimated 08-09 School Tax Rate
__________________________________
FREDON TWP
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 2,651,075 (A)
Estimated Net Taxable Valuation (as of 02/01/2008 ) 560,848,097 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)X100 0.4727 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 2,711,152 (D)
Estimated Net Taxable Valuation (as of 02/01/2008 ) 560,848,097 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)X100 0.4834 (F)
B. Estimated 08-09 Equalized School Tax Rate
____________________________________________
FREDON TWP
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 2,651,075 (G)
Estimated Equalized Valuation (as of 10/01/2007 ) 551,964,804 (H)
Estimated 08-09 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.4803 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 2,711,152 (J)
Estimated Equalized Valuation (as of 10/01/2007 ) 551,964,804 (K)
Estimated 08-09 Equalized Total School
Tax Rate=(J)/(K)X100 0.4912 (L)
SUSSEX - KITTATINNY REGIONAL
22a. Estimated Tax Rate Information
______________________________
A. Estimated 08-09 School Tax Rate
__________________________________
HAMPTON
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 4,378,989 (A)
Estimated Net Taxable Valuation (as of 02/01/2008 ) 388,825,614 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)X100 1.1262 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 4,478,235 (D)
Estimated Net Taxable Valuation (as of 02/01/2008 ) 388,825,614 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)X100 1.1517 (F)
B. Estimated 08-09 Equalized School Tax Rate
____________________________________________
HAMPTON
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 4,378,989 (G)
Estimated Equalized Valuation (as of 10/01/2007 ) 775,737,736 (H)
Estimated 08-09 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.5645 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 4,478,235 (J)
Estimated Equalized Valuation (as of 10/01/2007 ) 775,737,736 (K)
Estimated 08-09 Equalized Total School
Tax Rate=(J)/(K)X100 0.5773 (L)
SUSSEX - KITTATINNY REGIONAL
22a. Estimated Tax Rate Information
______________________________
A. Estimated 08-09 School Tax Rate
__________________________________
SANDYSTON TWP
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 1,466,390 (A)
Estimated Net Taxable Valuation (as of 02/01/2008 ) 272,454,526 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)X100 0.5382 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 1,499,609 (D)
Estimated Net Taxable Valuation (as of 02/01/2008 ) 272,454,526 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)X100 0.5504 (F)
B. Estimated 08-09 Equalized School Tax Rate
____________________________________________
SANDYSTON TWP
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 1,466,390 (G)
Estimated Equalized Valuation (as of 10/01/2007 ) 286,655,454 (H)
Estimated 08-09 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.5116 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 1,499,609 (J)
Estimated Equalized Valuation (as of 10/01/2007 ) 286,655,454 (K)
Estimated 08-09 Equalized Total School
Tax Rate=(J)/(K)X100 0.5231 (L)
SUSSEX - KITTATINNY REGIONAL
22a. Estimated Tax Rate Information
______________________________
A. Estimated 08-09 School Tax Rate
__________________________________
WALPACK TWP
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 8,447 (A)
Estimated Net Taxable Valuation (as of 02/01/2008 ) 2,397,086 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)X100 0.3524 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 8,639 (D)
Estimated Net Taxable Valuation (as of 02/01/2008 ) 2,397,086 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)X100 0.3604 (F)
B. Estimated 08-09 Equalized School Tax Rate
____________________________________________
WALPACK TWP
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 8,447 (G)
Estimated Equalized Valuation (as of 10/01/2007 ) 2,509,445 (H)
Estimated 08-09 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.3366 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 8,639 (J)
Estimated Equalized Valuation (as of 10/01/2007 ) 2,509,445 (K)
Estimated 08-09 Equalized Total School
Tax Rate=(J)/(K)X100 0.3442 (L)
SUSSEX - KITTATINNY REGIONAL
22a. Estimated Tax Rate Information
______________________________
A. Estimated 08-09 School Tax Rate
__________________________________
STILLWATER
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 3,031,071 (A)
Estimated Net Taxable Valuation (as of 02/01/2008 ) 248,950,991 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)X100 1.2175 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 3,099,775 (D)
Estimated Net Taxable Valuation (as of 02/01/2008 ) 248,950,991 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)X100 1.2451 (F)
B. Estimated 08-09 Equalized School Tax Rate
____________________________________________
STILLWATER
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 3,031,071 (G)
Estimated Equalized Valuation (as of 10/01/2007 ) 575,779,778 (H)
Estimated 08-09 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.5264 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 3,099,775 (J)
Estimated Equalized Valuation (as of 10/01/2007 ) 575,779,778 (K)
Estimated 08-09 Equalized Total School
Tax Rate=(J)/(K)X100 0.5384 (L)