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User Friendly Budgets
2010

SUSSEX - FRANKLIN BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time407422422
spacing
Pupils on Roll - Special Full-Time1149998
Private School Placements233
spacing
Pupils Sent to Other Dists-Spec Ed Prog010
Pupils Received021

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 175,284 262,123
Withdrawal from Cap Res-for Local Share 10-307 0 0 355,000
Revenues from Local Sources:
Local Tax Levy 10-1210 4,062,980 4,155,498 4,321,716
Tuition 10-1300 10,634 5,000 18,000
Interest Earned on Capital Reserve Funds 10-1XXX 6,934 5,000 5,000
Other Restricted Miscellaneous Revenues 10-1XXX 13,964 2,000 2,000
Unrestricted Miscellaneous Revenues 10-1XXX 26,676 15,000 15,000
SUBTOTAL  4,121,188 4,182,498 4,361,716
Revenues from State Sources:
Extraordinary Aid 10-3131 1,124 0 0
Other State Aids 10-3XXX 522 0 0
Categorical Special Education Aid 10-3132 226,785 252,438 255,804
Equalization Aid 10-3176 1,899,071 2,076,631 2,523,956
Categorical Security Aid 10-3177 46,000 63,915 73,780
Adjustment Aid 10-3178 1,164,754 499,149 102,797
Categorical Transportation Aid 10-3121 24,564 33,230 42,288
SUBTOTAL  3,362,820 2,925,363 2,998,625
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 13,361 7,000 13,028
Equalization Aid - ARRA ESF 16-4520 0 443,164 0
Equalization Aid - ARRA GSF 17-4521 0 17,156 0
SUBTOTAL  13,361 467,320 13,028
Actual Revenues (Over)/Under Expenditures  -226,756 0 0
TOTAL OPERATING BUDGET  7,270,613 7,750,465 7,990,492
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 141,777 154,841 149,973
TOTAL REVENUES FROM STATE SOURCES  141,777 154,841 149,973
Revenues from Federal Sources:
Title I 20-4411-4416 70,435 78,013 78,013
Title II 20-4451-4455 0 0 31,626
I.D.E.A. Part B (Handicapped) 20-4420-4429 217,440 225,616 207,056
Other 20-4XXX 32,938 225,531 0
TOTAL REVENUES FROM FEDERAL SOURCES  320,813 529,160 316,695
TOTAL GRANTS AND ENTITLEMENTS  462,590 684,001 466,668
TOTAL REVENUES/SOURCES  7,733,203 8,434,466 8,457,160
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  7,733,203 8,434,466 8,457,160

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,199,6222,319,6262,071,443
Special Education 11-2XX-100-XXX1,033,7951,040,6461,040,802
Basic Skills/Remedial 11-230-100-XXX42,05623,0700
Bilingual Education 11-240-100-XXX7,9338,1008,000
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX32,54736,71037,536
School Sponsored Athletics 11-402-100-XXX38,21035,89037,085
Other Instructional Programs 11-4XX-100-XXX9,41100
Summer School 11-422-XXX-XXX010,00011,700
Support Services:
Tuition 11-000-100-XXX83,79876,922115,483
Health Services 11-000-213-XXX74,52679,18582,409
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217162,832151,378132,169
Guidance 11-000-218-XXX120,958127,863134,354
Child Study Teams 11-000-219-XXX301,926317,485328,912
Improvement of Instructional Services 11-000-221-XXX80,88385,48274,204
Educational Media Services - School Library 11-000-222-XXX44,53448,86253,946
Instructional Staff Training Services 11-000-223-XXX11,79020,00017,000
General Administration 11-000-230-XXX315,170397,593364,871
School Administration 11-000-240-XXX153,949183,160180,465
Central Svcs & Admin Info Technology 11-000-25X-XXX207,710222,457220,235
Operation and Maintenance of Plant Services 11-000-26X-XXX833,376869,721857,891
Student Transportation Services 11-000-270-XXX162,668207,013210,500
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,281,3611,401,8021,545,497
Food Services 11-000-310-XXX13,50013,50013,500
Total Support Services Expenditures 3,848,9814,202,4234,331,436
TOTAL GENERAL CURRENT EXPENSE 7,212,5557,676,4657,538,002
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60405,0005,000
Equipment 12-XXX-XXX-73X3,4504,0000
Facilities Acquisition and Construction Services 12-000-4XX-XXX002,230
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-93100355,000
TOTAL CAPITAL EXPENDITURES 3,4509,000362,230
Transfer of Funds to Charter Schools 10-000-100-56X54,60865,00090,260
OPERATING BUDGET GRAND TOTAL 7,270,6137,750,4657,990,492
SPECIAL GRANTS AND ENTITLEMENTS
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX12,02112,89012,890
Nonpublic Auxiliary Services 20-XXX-XXX-XXX54,74170,72968,426
Nonpublic Handicapped Services 20-XXX-XXX-XXX50,05155,93653,371
Nonpublic Nursing Services 20-XXX-XXX-XXX16,44415,28615,286
Nonpublic Technology Initiative 20-XXX-XXX-XXX8,52000
Total State Projects 141,777154,841149,973
Federal Projects:
Title I 20-XXX-XXX-XXX70,43578,01378,013
Title II 20-XXX-XXX-XXX0031,626
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX217,440225,616207,056
Other Special Projects 20-XXX-XXX-XXX32,938225,5310
Total Federal Projects 320,813529,160316,695
TOTAL GRANTS AND ENTITLEMENTS 462,590684,001466,668
Total Expenditures 7,733,2038,434,4668,457,160
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 7,733,2038,434,4668,457,160

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/08
Audited
Balance
6/30/09
Estimated
Balance
6/30/10
Estimated
Balance
6/30/11
Unassigned:
  General Operating Budget355,284426,930251,646251,646
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve238,201350,135355,1355,135
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve218,947262,123262,1230
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2007-08
Actual
2008-09
Actual
2009-10
Original
Budget
2009-10
Revised
Budget
2010-11
Proposed
Budget
Total Comparative Per Pupil Cost14,31513,46314,36614,32714,031
Total Classroom Instruction8,5527,9708,3718,3697,999
Classroom-Salaries and Benefits8,2957,7138,1228,1017,741
Classroom-General Supplies and Textbooks220235212228218
Classroom-Purchased Services and Other3723364040
Total Support Services1,9831,9242,0832,0052,064
Support Services-Salaries and Benefits1,8861,8401,9541,8041,880
Total Administrative Costs1,5991,5891,7511,8721,870
Administration-Salaries and Benefits1,3771,3501,4221,4351,546
Legal Costs00298729
Total Operations and Maintenance of Plant2,0101,7891,9671,8871,894
Operations & Maintenance of Plant-Salary & Ben.854858935918912
Total Food Services Costs026262626
Total Extracurricular Costs171164168168178
Total Equipment Costs137080
Employee Benefits as a % of Salaries28.926.328.328.132.7

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2010 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 2009-10 revised appropriations and 2010-11 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
  • Franklin Boro-Road salt & various repair services.
  • Hardyston Twp.-Gasoline purchased.
  • Rockaway Twp BOE/Central Morris Cooperative-#2 fuel oil bid service.
  • Alliance for Competitive Energy Services-Electric purchased when feasible
  • Alliance for Competitive Telecommunications-Long distrance phone service.
  • Morris Cnty ESC [Ed-Data]-General,art,P/E & maintenance supply bid co-op.
  • School Alliance Insurance Fund-Purchase property,liability& W/C insurance
  • Hopatcong BOE/Sussex Reg Co-op--Purchase student transportation services.
  • Sussex County Ed Services Comm-Purchase nonpublic student services.
  • Grinspec Dental Trust-Purchase employee dental insurance.
  • NJ School Employees' Health Benefits Program-Employee medical insurance.
  • Morris Cnty Pricing Council-Propane and various supplies/repair services.
  • As of 1 July 2009, sharing Franklin's Bus. Admin. with Hamburg Boro BOE.

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,321,716 (A)
Estimated Net Taxable Valuation (as of 01/08/2010)489,898,013 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.8822 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,321,716 (D)
Estimated Net Taxable Valuation (as of 01/08/2010)489,898,013 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.8822 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,321,716 (G)
Estimated Equalized Valuation (as of 10/01/2009)528,405,210 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.8179 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,321,716 (J)
Estimated Equalized Valuation (as of 10/01/2009)528,405,210 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.8179 (L)

 

Administrative Salaries
Employee Name: PATRICIA J. PFEIL 
Job TitlePrincipal 
Base Annual Salary134,786 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days261 
  Contracted Number of Annual Vacation Days 24 
  Contracted Number of Annual Sick Days14 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days 16 
  Description of Other Contracted Non-working DaysHOLIDAY & ILL IN FAMILY 
Benefits: 
Allowances875 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other2,000 
  Retirement Plans
Contractual Post-Employment Benefits Amount10,951 
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment BenefitsBUYBACK OF SICKTIME @ RETIREMENT 
Other/In-Kind Remuneration5,616 
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in CashBUYBACK OF 10 VACATION DAYS IF UNUSED 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: THOMAS N. TURNER 
Job TitleSuperintendent 
Base Annual Salary161,931 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2006 
  Ending Date of Contract06/30/2009 
  Contracted Number of Annual Work Days261 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days14 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days 15 
  Description of Other Contracted Non-working DaysHOLIDAY & ILL IN FAMILY 
Benefits: 
Allowances7,332 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other2,048 
  Retirement Plans
Contractual Post-Employment Benefits Amount20,241 
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment BenefitsBUYBACK OF SICKTIME AT RETIREMENT 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional CommentsTHE 08/09 CONTRACT IN FORCE ON 1/1/10 
Employee Name: WILLIAM J. SABO 
Job TitleBusiness Administrator 
Base Annual Salary153,673 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Shared County 
Shared District1930 
Shared Job TitleBUSINESS ADMINISTRATOR 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2008 
  Ending Date of Contract06/30/2009 
  Contracted Number of Annual Work Days261 
  Contracted Number of Annual Vacation Days 24 
  Contracted Number of Annual Sick Days12 
  Contracted Number of Annual Personal Days10 
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days 15 
  Description of Other Contracted Non-working DaysHOLIDAY & ILL IN FAMILY 
Benefits: 
Allowances2,043 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other2,000 
  Retirement Plans
Contractual Post-Employment Benefits Amount80,664 
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment BenefitsBUYBACK OF SICK TIME @ RETIREMENT 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional CommentsTHE 08/09 CONTRACT IN FORCE ON 1/1/10 SALARY INCLUDES SHARED SERVICE SALARY