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User Friendly Budgets
2008

SUSSEX - FRANKFORD TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time649604616
spacing
Pupils on Roll - Special Full-Time858684
Private School Placements222
spacing
Pupils Sent to Other Dists-Spec Ed Prog100
Pupils Received838577

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 28,474 244,542
Budgeted Fund Bal - Deposit to Capital Reserve 10-303 0 22,681 0
Withdrawal from Cap Res-for Local Share 10-307 0 150,000 0
Revenues from Local Sources:
Local Tax Levy 10-1210 5,932,244 6,169,533 6,348,953
Tuition 10-1300 989,522 982,740 1,008,557
Transportation Fees from Individuals 10-1410 74,987 0 0
Transportation Fees from Other LEAs 10-1420-1440 0 63,000 84,000
Interest Earned on Capital Reserve Funds 10-1XXX 6,743 6,000 3,000
Unrestricted Miscellaneous Revenues 10-1XXX 21,923 27,000 21,000
SUBTOTAL  7,025,419 7,248,273 7,465,510
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 458,008 458,008 0
Transportation Aid 10-3120 287,631 287,631 0
Special Education Aid 10-3130 479,535 479,535 0
Bilingual Education 10-3140 2,318 2,318 0
Stabilization Aid 10-3171 903,461 903,461 0
Extraordinary Aid 10-3131 9,323 0 5,000
Consolidated Aid 10-3195 71,867 71,867 0
Additional Formula Aid 10-3196 66,085 134,152 0
Other State Aids 10-3XXX 1,926 0 0
Categorical Special Education Aid 10-3132 0 0 262,908
Equalization Aid 10-3176 0 0 389,062
Categorical Security Aid 10-3177 0 0 37,550
Adjustment Aid 10-3178 0 0 1,466,411
Categorical Transportation Aid 10-3121 0 0 217,133
SUBTOTAL  2,280,154 2,336,972 2,378,064
Adjustment for Prior Year Encumbrances  0 95,054 0
Actual Revenues (Over)/Under Expenditures  -45,403 0 0
TOTAL OPERATING BUDGET  9,260,170 9,881,454 10,088,116
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 1,021 4,479 0
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 166,452 187,552 150,000
Other 20-4XXX 26,311 34,287 27,000
TOTAL REVENUES FROM FEDERAL SOURCES  192,763 221,839 177,000
TOTAL GRANTS AND ENTITLEMENTS  193,784 226,318 177,000
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 2
Revenues from Local Sources:
Local Tax Levy 40-1210 148,723 86,275 87,598
TOTAL REVENUES FROM LOCAL SOURCES  148,723 86,275 87,598
Revenues from State Sources:
Debt Service Aid Type II 40-3160 9,711 0 0
TOTAL LOCAL REPAYMENT OF DEBT  158,434 86,275 87,600
Actual Revenues (Over)/Under Expenditures  -2 0 0
TOTAL REPAYMENT OF DEBT  158,432 86,275 87,600
TOTAL REVENUES/SOURCES  9,612,386 10,194,047 10,352,716

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX3,494,3233,573,3613,677,734
Special Education 11-2XX-100-XXX775,746848,878797,847
Basic Skills/Remedial 11-230-100-XXX205,655162,914205,254
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX29,82725,78231,784
School Sponsored Athletics 11-402-100-XXX26,65429,78330,920
Other Instructional Programs 11-4XX-100-XXX15,25320,89521,944
Support Services:
Tuition 11-000-100-XXX29,86258,53249,906
Health Services 11-000-213-XXX111,094121,584125,752
Students - Related & Extraordinary 11-000-216,217263,798230,574252,564
Guidance 11-000-218-XXX108,073120,755125,548
Child Study Teams 11-000-219-XXX225,201234,992244,146
Improvement of Instructional Services 11-000-221-XXX24,74025,00027,114
Educational Media Services - School Library 11-000-222-XXX53,11943,95451,278
Instructional Staff Training Services 11-000-223-XXX10,36613,57113,566
General Administration 11-000-230-XXX272,998317,307279,718
School Administration 11-000-240-XXX233,064240,778266,477
Central Svcs & Admin Info Technology 11-000-25X-XXX222,895241,252251,507
Operation and Maintenance of Plant Services 11-000-26X-XXX724,044791,085858,914
Student Transportation Services 11-000-270-XXX803,931861,494851,327
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,426,9571,577,8391,678,816
Food Services 11-000-310-XXX19,76411,0005,000
Total Support Services Expenditures 4,529,9064,889,7175,081,633
TOTAL GENERAL CURRENT EXPENSE 9,077,3649,551,3309,847,116
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604022,6810
Interest Earned on Capital Reserve 10-60406,0003,000
Equipment 12-XXX-XXX-73X122,52770,4000
Facilities Acquisition and Construction Services 12-000-4XX-XXX51,325199,850206,000
TOTAL CAPITAL EXPENDITURES 173,852298,931209,000
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X8,95431,19332,000
OPERATING BUDGET GRAND TOTAL 9,260,1709,881,45410,088,116
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX1,0214,4790
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX166,452187,552150,000
Other Special Projects 20-XXX-XXX-XXX26,31134,28727,000
Total Federal Projects 192,763221,839177,000
TOTAL GRANTS AND ENTITLEMENTS 193,784226,318177,000
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX158,43286,27587,600
TOTAL REPAYMENT OF DEBT 158,43286,27587,600
Total Expenditures 9,612,38610,194,04710,352,716

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/06
Audited
Balance
6/30/07
Estimated
Balance
6/30/08
Estimated
Balance
6/30/09
Unreserved:
  General Operating Budget192,563290,168410,000250,000
  Repayment of Debt0220
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve224,770181,66363,34466,344
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve112,85795,52984,5420
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2005-06
Actual
2006-07
Actual
2007-08
Original
Budget
2007-08
Revised
Budget
2008-09
Proposed
Budget
Total Comparative Per Pupil Cost11,60811,71511,59612,68912,942
Total Classroom Instruction7,8027,8397,6718,3458,446
Classroom-Salaries and Benefits7,5117,5087,4138,0298,079
Classroom-General Supplies and Textbooks269320222276326
Classroom-Purchased Services and Other2211363942
Total Support Services1,2831,3591,3041,4121,488
Support Services-Salaries and Benefits1,1471,1701,1821,2791,345
Total Administrative Costs1,2621,2251,2531,3821,374
Administration-Salaries and Benefits9659779891,0701,093
Total Operations and Maintenance of Plant1,1291,1461,1261,2871,366
Operations & Maintenance of Plant-Salary & Ben.573602611662639
Total Food Services Costs02813167
Total Extracurricular Costs112989198110
Total Equipment Costs99174941020
Employee Benefits as a % of Salaries23.424.126.125.726.8

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 the 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.

 

Shared Services
  • Regional Transportation Coordinator - Transportation for the High Point
  • Region. Cost are shared among the participating districts (High Point HS,
  • Frankford, Branchville, Sussex-Wantage).
  • Shared Curriculum Coordinator- Salary for par time curriculum coordinator
  • is shared witl Lafayette School district.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,348,953 (A)
Estimated Net Taxable Valuation (as of 01/10/2008)958,726,225 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.6622 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,436,551 (D)
Estimated Net Taxable Valuation (as of 01/10/2008)958,726,225 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.6714 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,348,953 (G)
Estimated Equalized Valuation (as of 01/10/2008)918,726,471 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.6911 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,436,551 (J)
Estimated Equalized Valuation (as of 01/10/2008)918,726,471 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.7006 (L)