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User Friendly Budgets
2008

SUSSEX - NEWTON TOWN

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time1,4531,4241,420
Pupils on Roll Regular Shared-Time1099
spacing
Pupils on Roll - Special Full-Time180179179
Pupils on Roll - Special Shared-Time455
Private School Placements5711
spacing
Pupils Sent to Other Dists-Spec Ed Prog221
Pupils Received476474488
Pupils in State Facilities400

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 184,926 0
Withdrawal from Tuition Reserve-for Tuition adj. 10-311 0 160,000 100,000
Revenues from Local Sources:
Local Tax Levy 10-1210 9,529,621 9,910,806 10,247,124
Tuition 10-1300 5,316,942 5,312,811 5,136,162
Transportation Fees from Other LEAs 10-1420-1440 0 3,542 3,500
Unrestricted Miscellaneous Revenues 10-1XXX 173,514 98,924 98,924
SUBTOTAL  15,020,077 15,326,083 15,485,710
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 3,252,193 3,252,193 0
Transportation Aid 10-3120 167,732 167,732 0
Special Education Aid 10-3130 1,161,011 1,161,011 0
Bilingual Education 10-3140 17,556 17,556 0
Extraordinary Aid 10-3131 12,588 0 22,886
Consolidated Aid 10-3195 140,332 140,332 0
Additional Formula Aid 10-3196 153,694 311,999 0
Other State Aids 10-3XXX 928 93,510 0
Categorical Special Education Aid 10-3132 0 0 535,863
Equalization Aid 10-3176 0 0 5,463,676
Categorical Security Aid 10-3177 0 0 162,026
Categorical Transportation Aid 10-3121 0 0 84,319
SUBTOTAL  4,906,034 5,144,333 6,268,770
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 10,003 0 0
SUBTOTAL  10,003 0 0
Adjustment for Prior Year Encumbrances  0 184,563 0
Actual Revenues (Over)/Under Expenditures  -179,029 0 0
TOTAL OPERATING BUDGET  19,757,085 20,999,905 21,854,480
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 3,000 0 0
Revenues from State Sources:
Demonstrably Effect Prog Aid - Pr Year Carryover 20-3212 1,426 0 0
Demonstrably Effective Program Aid 20-3212 280,293 280,293 0
Instructional Supplement Aid 20-3214 104,006 104,006 0
Other Restricted Entitlements 20-32XX 100,506 267,548 77,120
TOTAL REVENUES FROM STATE SOURCES  486,231 651,847 77,120
Revenues from Federal Sources:
Title I 20-4411-4416 237,065 201,158 209,770
I.D.E.A. Part B (Handicapped) 20-4420-4429 304,283 328,611 257,683
Vocational Education 20-4430 56,557 0 0
Other 20-4XXX 407,982 78,445 79,643
TOTAL REVENUES FROM FEDERAL SOURCES  1,005,887 608,214 547,096
TOTAL GRANTS AND ENTITLEMENTS  1,495,118 1,260,061 624,216
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1 1
Revenues from Local Sources:
Local Tax Levy 40-1210 560,558 634,722 633,701
TOTAL REVENUES FROM LOCAL SOURCES  560,558 634,722 633,701
Revenues from State Sources:
Debt Service Aid Type II 40-3160 29,297 27,887 26,477
TOTAL LOCAL REPAYMENT OF DEBT  589,855 662,610 660,179
Actual Revenues (Over)/Under Expenditures  -1 0 0
TOTAL REPAYMENT OF DEBT  589,854 662,610 660,179
TOTAL REVENUES/SOURCES  21,842,057 22,922,576 23,138,875

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX7,749,1728,153,7008,321,814
Special Education 11-2XX-100-XXX1,277,3171,214,5441,251,308
Basic Skills/Remedial 11-230-100-XXX3,3463,5003,500
Bilingual Education 11-240-100-XXX68,53066,44476,212
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX127,043140,863153,410
School Sponsored Athletics 11-402-100-XXX523,396572,988594,579
Support Services:
Tuition 11-000-100-XXX310,326372,531429,702
Attendance and Social Work Services 11-000-211-XXX44,11147,15734,920
Health Services 11-000-213-XXX197,842217,321200,007
Students - Related & Extraordinary 11-000-216,217391,599537,006514,079
Guidance 11-000-218-XXX594,112613,358803,376
Child Study Teams 11-000-219-XXX431,034459,957459,505
Improvement of Instructional Services 11-000-221-XXX78,191115,889120,711
Educational Media Services - School Library 11-000-222-XXX288,514302,338319,785
Instructional Staff Training Services 11-000-223-XXX7,91319,40018,900
General Administration 11-000-230-XXX447,895475,667491,692
School Administration 11-000-240-XXX1,167,2811,203,4121,153,148
Central Svcs & Admin Info Technology 11-000-25X-XXX429,734509,333501,153
Operation and Maintenance of Plant Services 11-000-26X-XXX1,844,7391,892,1541,903,892
Student Transportation Services 11-000-270-XXX289,206337,411325,993
Personal Services - Employee Benefits 11-XXX-XXX-2XX3,333,7653,643,6964,112,259
Food Services 11-000-310-XXX05,0000
Total Support Services Expenditures 9,856,26210,751,63011,389,122
TOTAL GENERAL CURRENT EXPENSE 19,605,06620,903,66921,789,945
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X55,30734,5639,800
Facilities Acquisition and Construction Services 12-000-4XX-XXX36,4375,2410
TOTAL CAPITAL EXPENDITURES 91,74439,8049,800
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X60,27556,43254,735
OPERATING BUDGET GRAND TOTAL 19,757,08520,999,90521,854,480
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX3,00000
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX123,921119,5630
Support Services 20-212-200-XXX157,798160,7300
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 281,719280,2930
Instructional Supplement Aid:
Instruction 20-214-100-XXX104,006104,0060
TOTAL INSTRUCTIONAL SUPPLEMENT AID 104,006104,0060
Other State Projects:
Instruction 20-217-100-XXX0150,4240
Support Services 20-217-200-XXX019,8260
TOTAL TARA USED TO SUPPORT PROGRAMS 0170,2500
Nonpublic Textbooks 20-XXX-XXX-XXX11,07712,24011,985
Nonpublic Auxiliary Services 20-XXX-XXX-XXX12,08745,36115,413
Nonpublic Handicapped Services 20-XXX-XXX-XXX35,38514,03027,900
Nonpublic Nursing Services 20-XXX-XXX-XXX15,44416,90714,182
Nonpublic Technology Initiative 20-XXX-XXX-XXX8,3208,7607,640
Other Special Projects 20-XXX-XXX-XXX18,19300
Total State Projects 486,231651,84777,120
Federal Projects:
Title I 20-XXX-XXX-XXX237,065201,158209,770
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX304,283328,611257,683
Vocational Education 20-XXX-XXX-XXX56,55700
Other Special Projects 20-XXX-XXX-XXX407,98278,44579,643
Total Federal Projects 1,005,887608,214547,096
TOTAL GRANTS AND ENTITLEMENTS 1,495,1181,260,061624,216
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX589,854662,610660,179
TOTAL REPAYMENT OF DEBT 589,854662,610660,179
Total Expenditures 21,842,05722,922,57623,138,875

 

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 Budget443,584408,013408,013408,013
  Repayment of Debt1210
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve116122122122
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve305,753184,92600
      Tuition Reserve435,000606,000446,000346,000
      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 Cost11,32811,94412,30512,92713,097
Total Classroom Instruction6,5947,0347,2377,5257,606
Classroom-Salaries and Benefits6,3046,7076,8727,0647,314
Classroom-General Supplies and Textbooks192215260365208
Classroom-Purchased Services and Other981131069684
Total Support Services1,7401,6491,7301,8981,932
Support Services-Salaries and Benefits1,6341,5551,5941,7501,801
Total Administrative Costs1,4521,5051,5331,6361,634
Administration-Salaries and Benefits1,2101,2801,2721,3641,365
Total Operations and Maintenance of Plant1,1621,2681,2221,3221,342
Operations & Maintenance of Plant-Salary & Ben.733687672715717
Total Food Services Costs50330
Total Extracurricular Costs375474494526562
Total Equipment Costs14344226
Employee Benefits as a % of Salaries2223.824.82527.9

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.

 

Unusual Revenues and Appropriations
SourceAmountDescription
New out of district plmt37,000 Student removed from prior plmt
Multiple sp ed plmts86,799 Inc # of sp ed placements OOD
Health Insurance395,929 Health ins up min of 20%; only shows
Total Unusual Appropriations519,728 

 

Shared Services
  • Vehicle Fuel- Purchase fuel from Town of Newton for buses and maintenance
  • vehcles to take advantage of lower costs created by larger user pool.
  • Food Service - Newton provides food service to both schools at Andover
  • Regional School District, spreading out costs over a larger user pool.
  • Equipment and labor - The Town of Newton and school district share
  • equipment and labor for special projects, allowing the projects to be
  • performed in house instead of contracting out services
  • ACES - Statewide cooperative purchasing of electric and gas; Newton does
  • not purchase long distance through ACES as our cost is lower than theirs.
  • EdData - Large cooperative purchasing system used by many school district
  • for educational supplies

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy10,247,124 (A)
Estimated Net Taxable Valuation (as of 01/08/2008)834,437,330 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.2280 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy10,880,825 (D)
Estimated Net Taxable Valuation (as of 01/08/2008)834,437,330 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.3040 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy10,247,124 (G)
Estimated Equalized Valuation (as of 01/08/2008)834,437,330 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.2280 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy10,880,825 (J)
Estimated Equalized Valuation (as of 01/08/2008)834,437,330 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.3040 (L)