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User Friendly Budgets
2009

SUSSEX - FREDON TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time316311343
spacing
Pupils on Roll - Special Full-Time312830
Private School Placements211
spacing
Pupils Sent to Other Dists-Spec Ed Prog672

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 75,000 0
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 0 0 139,992
Revenues from Local Sources:
Local Tax Levy 10-1210 3,924,224 4,061,965 4,183,762
Interest Earned on Capital Reserve Funds 10-1XXX 165 200 0
Unrestricted Miscellaneous Revenues 10-1XXX 18,967 15,000 15,000
SUBTOTAL  3,943,356 4,077,165 4,198,762
Revenues from State Sources:
Transportation Aid 10-3120 82,985 0 0
Special Education Aid 10-3130 149,350 0 0
Bilingual Education 10-3140 4,636 0 0
Stabilization Aid 10-3171 261,850 0 0
Extraordinary Aid 10-3131 18,610 0 0
Consolidated Aid 10-3195 30,722 0 0
Additional Formula Aid 10-3196 33,280 0 0
Other State Aids 10-3XXX 39,587 0 0
Categorical Special Education Aid 10-3132 0 176,069 175,023
Equalization Aid 10-3176 0 307,074 276,773
Categorical Security Aid 10-3177 0 24,642 24,039
Categorical Transportation Aid 10-3121 0 125,306 157,256
SUBTOTAL  621,020 633,091 633,091
Adjustment for Prior Year Encumbrances  0 123,424 0
Actual Revenues (Over)/Under Expenditures  -62,119 0 0
TOTAL OPERATING BUDGET  4,502,257 4,908,680 4,971,845
GRANTS AND ENTITLEMENTS
Revenues from Federal Sources:
Title I 20-4411-4416 6,501 0 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 63,606 45,000 45,000
Other 20-4XXX 47,524 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  117,631 45,000 45,000
TOTAL GRANTS AND ENTITLEMENTS  117,631 45,000 45,000
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 10,496 4,347
Transfers from Capital Reserve 40-5210 0 0 139,992
Revenues from Local Sources:
Local Tax Levy 40-1210 0 0 55,000
Miscellaneous 40-1XXX 10,496 0 0
TOTAL REVENUES FROM LOCAL SOURCES  10,496 0 55,000
Revenues from State Sources:
Debt Service Aid Type II 40-3160 0 0 88,720
TOTAL LOCAL REPAYMENT OF DEBT  10,496 10,496 288,059
Actual Revenues (Over)/Under Expenditures  -10,496 0 0
TOTAL REPAYMENT OF DEBT  0 10,496 288,059
TOTAL REVENUES/SOURCES  4,619,888 4,964,176 5,304,904
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Capital Reserve 40-5210 0 0 139,992
TOTAL REVENUES/SOURCES NET OF TRANSFERS  4,619,888 4,964,176 5,164,912

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,411,3581,540,7681,549,866
Special Education 11-2XX-100-XXX96,477109,618169,895
Basic Skills/Remedial 11-230-100-XXX95,152118,026115,870
Bilingual Education 11-240-100-XXX0536550
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX8,97213,04018,080
Support Services:
Tuition 11-000-100-XXX256,594290,003210,414
Attendance and Social Work Services 11-000-211-XXX4,7288,6357,406
Health Services 11-000-213-XXX50,18956,30058,258
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217252,833223,416243,715
Guidance 11-000-218-XXX52,03436,06534,850
Child Study Teams 11-000-219-XXX98,152165,486219,326
Improvement of Instructional Services 11-000-221-XXX2,6134,2004,200
Educational Media Services - School Library 11-000-222-XXX67,24674,02574,466
Instructional Staff Training Services 11-000-223-XXX13,03716,49913,700
General Administration 11-000-230-XXX259,833295,330297,105
School Administration 11-000-240-XXX76,47276,78074,967
Central Svcs & Admin Info Technology 11-000-25X-XXX159,677187,694186,522
Operation and Maintenance of Plant Services 11-000-26X-XXX389,990363,781373,403
Student Transportation Services 11-000-270-XXX387,561453,875502,064
Personal Services - Employee Benefits 11-XXX-XXX-2XX493,526605,260616,993
Food Services 11-000-310-XXX02,5002,500
Total Support Services Expenditures 2,564,4852,859,8492,919,889
TOTAL GENERAL CURRENT EXPENSE 4,176,4444,641,8374,774,150
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60402000
Equipment 12-XXX-XXX-73X25,30127,19829,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX287,941230,5170
Capital Reserve-Transfer to Repayment of Debt 12-000-4XX-93300139,992
TOTAL CAPITAL EXPENDITURES 313,242257,915168,992
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X12,5718,92828,703
OPERATING BUDGET GRAND TOTAL 4,502,2574,908,6804,971,845
GRANTS AND ENTITLEMENTS
Federal Projects:
Title I 20-XXX-XXX-XXX6,50100
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX63,60645,00045,000
Other Special Projects 20-XXX-XXX-XXX47,52400
Total Federal Projects 117,63145,00045,000
TOTAL GRANTS AND ENTITLEMENTS 117,63145,00045,000
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX010,496288,059
TOTAL REPAYMENT OF DEBT 010,496288,059
Total Expenditures 4,619,8884,964,1765,304,904

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/07
Audited
Balance
6/30/08
Estimated
Balance
6/30/09
Estimated
Balance
6/30/10
Unreserved:
  General Operating Budget265,206328,032125,000125,000
  Repayment of Debt010,4964,3470
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve14,82614,992140,192200
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve73,057000
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2006-07
Actual
2007-08
Actual
2008-09
Original
Budget
2008-09
Revised
Budget
2009-10
Proposed
Budget
Total Comparative Per Pupil Cost10,17810,10910,71611,56710,977
Total Classroom Instruction5,4035,4615,9756,3685,991
Classroom-Salaries and Benefits4,8975,0875,5425,9285,459
Classroom-General Supplies and Textbooks385244302301320
Classroom-Purchased Services and Other121131131139212
Total Support Services1,8631,7811,8132,0352,052
Support Services-Salaries and Benefits1,3651,3581,3281,5921,481
Total Administrative Costs1,8131,6141,7411,8971,733
Administration-Salaries and Benefits1,3171,1321,2051,2491,187
Total Operations and Maintenance of Plant1,0621,2191,1391,2061,129
Operations & Maintenance of Plant-Salary & Ben.532598645669637
Total Food Services Costs10777
Total Extracurricular Costs3131364760
Total Equipment Costs3372378178
Employee Benefits as a % of Salaries20.320.724.523.323.2

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2009 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 2008-09 revised appropriations and 2009-10 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
  • Shared services consists of the following:
  • Stillwater/Fredon - LDTC - 2 days @ Fredon and 3 days @ Stillwater
  • Allamuchy/Fredon - Interlocal Service Agreement - sub nursing service
  • Hampton/Stillwater/Fredon/Sandyston-Walpack - Curriculum coordinator
  • Sussex County Regional Cooperative - Transportation Services
  • Educational Data Services - Bid purchasing cooperative
  • Kittatinny Regional - N/P Transportation & Aid in Lieu of
  • ACES Bid - Energy Cooperative
  • Educational Services Commission of Morris County - Cooperative
  • Sussex County Educational Services Commission - Substitute Services
  • ACT Bid - Communications cooperative
  • Fredon Township / Fredon School - snow removal & field maintenance

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,183,762 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)560,848,097 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.7460 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,238,762 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)560,848,097 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.7558 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,183,762 (G)
Estimated Equalized Valuation (as of 10/01/2008)555,414,504 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.7533 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,238,762 (J)
Estimated Equalized Valuation (as of 10/01/2008)555,414,504 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.7632 (L)