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User Friendly Budgets
2008

SUSSEX - LENAPE VALLEY REGIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time738740749
Pupils on Roll Regular Shared-Time311
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Pupils on Roll - Special Full-Time117129140
Pupils on Roll - Special Shared-Time443
Private School Placements131511
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Pupils Sent to Other Dists-Spec Ed Prog345
Pupils in State Facilities200

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 139,230 100,000
Revenues from Local Sources:
Local Tax Levy 10-1210 8,271,550 8,671,403 8,671,403
Interest Earned on Capital Reserve Funds 10-1XXX 10,900 4,000 4,000
Other Restricted Miscellaneous Revenues 10-1XXX 57,739 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 0 40,000 40,000
SUBTOTAL  8,340,189 8,715,403 8,715,403
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 2,137,291 2,137,291 0
Supplemental Core Curriculum Standards Aid 10-3112 192,347 192,347 0
Transportation Aid 10-3120 306,058 306,058 0
Special Education Aid 10-3130 501,103 501,103 0
Bilingual Education 10-3140 27,834 27,834 0
Stabilization Aid 10-3171 389,834 389,834 0
Extraordinary Aid 10-3131 4,185 0 0
Consolidated Aid 10-3195 94,688 94,688 0
Additional Formula Aid 10-3196 109,475 223,453 0
Other State Aids 10-3XXX 40,621 40,621 0
Categorical Special Education Aid 10-3132 0 0 430,126
Equalization Aid 10-3176 0 0 3,513,267
Categorical Security Aid 10-3177 0 0 56,751
Categorical Transportation Aid 10-3121 0 0 304,408
SUBTOTAL  3,803,436 3,913,229 4,304,552
Actual Revenues (Over)/Under Expenditures  42,535 0 0
TOTAL OPERATING BUDGET  12,186,160 12,767,862 13,119,955
GRANTS AND ENTITLEMENTS
Revenues from Federal Sources:
Title I 20-4411-4416 21,304 16,534 14,054
I.D.E.A. Part B (Handicapped) 20-4420-4429 152,402 155,563 132,228
Other 20-4XXX 11,160 14,865 12,635
TOTAL REVENUES FROM FEDERAL SOURCES  184,866 186,962 158,917
TOTAL GRANTS AND ENTITLEMENTS  184,866 186,962 158,917
TOTAL REVENUES/SOURCES  12,371,026 12,954,824 13,278,872

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX4,380,9534,544,9814,666,712
Special Education 11-2XX-100-XXX386,937409,228484,721
Basic Skills/Remedial 11-230-100-XXX48,15350,37157,281
Bilingual Education 11-240-100-XXX8,2139,0477,713
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX139,725144,578148,700
School Sponsored Athletics 11-402-100-XXX414,829443,540459,900
Other Instructional Programs 11-4XX-100-XXX5,5005,5005,500
Support Services:
Tuition 11-000-100-XXX586,182841,873628,152
Attendance and Social Work Services 11-000-211-XXX30,13532,76098,835
Health Services 11-000-213-XXX67,26670,65274,400
Students - Related & Extraordinary 11-000-216,217131,079202,516228,477
Guidance 11-000-218-XXX372,177397,817458,251
Child Study Teams 11-000-219-XXX243,278243,331236,237
Improvement of Instructional Services 11-000-221-XXX414,385492,501545,387
Educational Media Services - School Library 11-000-222-XXX147,406132,027111,275
Instructional Staff Training Services 11-000-223-XXX4791,7401,825
General Administration 11-000-230-XXX319,184330,296327,586
School Administration 11-000-240-XXX420,696442,695452,377
Central Svcs & Admin Info Technology 11-000-25X-XXX379,326434,926436,740
Operation and Maintenance of Plant Services 11-000-26X-XXX1,333,5701,252,9901,216,213
Student Transportation Services 11-000-270-XXX615,409656,543689,374
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,704,4261,591,4501,780,299
Food Services 11-000-310-XXX05,0000
Total Support Services Expenditures 6,764,9987,129,1177,285,428
TOTAL GENERAL CURRENT EXPENSE 12,149,30812,736,36213,115,955
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60404,0004,000
Equipment 12-XXX-XXX-73X36,85227,5000
TOTAL CAPITAL EXPENDITURES 36,85231,5004,000
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 12,186,16012,767,86213,119,955
GRANTS AND ENTITLEMENTS
Federal Projects:
Title I 20-XXX-XXX-XXX21,30416,53414,054
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX152,402155,563132,228
Other Special Projects 20-XXX-XXX-XXX11,16014,86512,635
Total Federal Projects 184,866186,962158,917
TOTAL GRANTS AND ENTITLEMENTS 184,866186,962158,917
REPAYMENT OF DEBT
Total Expenditures 12,371,02612,954,82413,278,872

 

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 Budget278,170254,185264,185194,959
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve245,821256,721260,721264,721
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve199,454170,00430,7740
      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 Cost12,04412,82512,36512,89513,242
Total Classroom Instruction6,3186,8566,6636,8367,038
Classroom-Salaries and Benefits5,9816,4966,3456,5326,794
Classroom-General Supplies and Textbooks272302197190127
Classroom-Purchased Services and Other6559121115117
Total Support Services1,9021,9801,9862,1312,336
Support Services-Salaries and Benefits1,8031,8041,8511,9722,113
Total Administrative Costs1,4851,5511,5001,6051,602
Administration-Salaries and Benefits1,2521,3011,2591,3271,365
Total Operations and Maintenance of Plant1,4671,6581,4361,5281,457
Operations & Maintenance of Plant-Salary & Ben.487521532546531
Total Food Services Costs00060
Total Extracurricular Costs715758761773792
Total Equipment Costs394317320
Employee Benefits as a % of Salaries22.522.623.219.721

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
  • 1.School Social Worker shared with Stanhope School District.
  • 2.Purchase of heating fuel is shared with Byram School District.
  • 3.Bus transportation is shared with Stanhope, Byram,& Netcong school
  • districts & municipalities.
  • 4.Auditorium & athletic facilites are shared with Byram, Stanhope &
  • Netcong school districts & municipalities.
  • 5.Purchase of fuel for buses and vehicles will be shared with Byram Twp.
  • 6.Purchase of sand & salt for roads shared with Stanhope Boro.
  • 7.Purchase of property & liability insurance coverage shared with
  • jointure of over 300 NJ school districts.
  • 8.Purchase of over 90% of school and athletic supplies shared with
  • cooperative comprised of majority of NJ school districts.
  • 9.Purchase of regular & special education transportation shared with
  • cooperative comprised of Sussex County school districts.
  • 10.Director of CST shared with Stanhope school district.
  • 11.Administrative & teacher training sessions & in-service days shared
  • with Byram, Stanhope, & Netcong school districts.
  • 12.Instructional staff & administration services shared with Stanhope
  • school district.
  • 13.School doctor & medical services shared with Byram, Stanhope,& Netcong
  • school districts.
  • 14.Police resource officer shared with Stanhope Borough.
  • 15.Textbooks shared with Stanhope school district.

 

Estimated Tax Rate Information
BYRAM
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,109,636 (A)
Estimated Net Taxable Valuation (as of 01/01/2008)530,524,650 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.9631 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy5,109,636 (D)
Estimated Net Taxable Valuation (as of 01/01/2008)530,524,650 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.9631 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,109,636 (G)
Estimated Equalized Valuation (as of 10/01/2007)1,205,287,953 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.4239 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy5,109,636 (J)
Estimated Equalized Valuation (as of 10/01/2007)1,205,287,953 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.4239 (L)
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NETCONG
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,533,329 (A)
Estimated Net Taxable Valuation (as of 01/01/2008)341,457,883 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.4491 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,533,329 (D)
Estimated Net Taxable Valuation (as of 01/01/2008)341,457,883 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.4491 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,533,329 (G)
Estimated Equalized Valuation (as of 10/01/2007)334,882,208 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.4579 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,533,329 (J)
Estimated Equalized Valuation (as of 10/01/2007)334,882,208 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.4579 (L)
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STANHOPE
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,028,438 (A)
Estimated Net Taxable Valuation (as of 01/01/2008)432,035,928 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.4695 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,028,438 (D)
Estimated Net Taxable Valuation (as of 01/01/2008)432,035,928 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.4695 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,028,438 (G)
Estimated Equalized Valuation (as of 10/01/2007)431,838,046 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.4697 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,028,438 (J)
Estimated Equalized Valuation (as of 10/01/2007)431,838,046 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.4697 (L)