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User Friendly Budgets
2010

SUSSEX - WALLKILL VALLEY REGIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time691648648
Pupils on Roll Regular Shared-Time364
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Pupils on Roll - Special Full-Time133132146
Pupils on Roll - Special Shared-Time232
Private School Placements171712
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Pupils Sent to Other Dists-Spec Ed Prog544
Pupils Received010
Pupils in State Facilities120

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 993,997 744,817
Revenues from Local Sources:
Local Tax Levy 10-1210 8,285,245 8,249,911 8,579,907
Interest Earned on Capital Reserve Funds 10-1XXX 13 15 10
Other Restricted Miscellaneous Revenues 10-1XXX 41,151 780 4,124
Unrestricted Miscellaneous Revenues 10-1XXX 87,001 49,000 35,800
SUBTOTAL  8,413,410 8,299,706 8,619,841
Revenues from State Sources:
Extraordinary Aid 10-3131 149,779 60,570 0
Other State Aids 10-3XXX 1,873 0 0
Categorical Special Education Aid 10-3132 431,083 420,730 393,803
Equalization Aid 10-3176 3,352,913 2,466,533 2,792,196
Categorical Security Aid 10-3177 60,185 59,793 60,343
Adjustment Aid 10-3178 681,319 1,071,820 610,805
Categorical Transportation Aid 10-3121 390,045 468,039 458,033
SUBTOTAL  5,067,197 4,547,485 4,315,180
Revenues from Federal Sources:
Equalization Aid - ARRA ESF 16-4520 0 526,372 0
Equalization Aid - ARRA GSF 17-4521 0 20,377 0
SUBTOTAL  0 546,749 0
Adjustment for Prior Year Encumbrances  0 4,505 0
Actual Revenues (Over)/Under Expenditures  83,878 0 0
TOTAL OPERATING BUDGET  13,564,485 14,392,442 13,679,838
GRANTS AND ENTITLEMENTS
Revenues from Federal Sources:
Title I 20-4411-4416 31,662 30,587 26,000
Title II 20-4451-4455 0 0 14,190
Title VI 20-4417-4418 1,723 0 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 152,556 148,747 126,435
Vocational Education 20-4430 0 45,966 39,071
Other 20-4XXX 48,028 207,088 0
TOTAL REVENUES FROM FEDERAL SOURCES  233,969 432,388 205,696
TOTAL GRANTS AND ENTITLEMENTS  233,969 432,388 205,696
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 166,082 105,557
Transfers from Other Funds 40-5200 276,926 198,056 250,181
Revenues from Local Sources:
Local Tax Levy 40-1210 19,893 0 0
TOTAL REVENUES FROM LOCAL SOURCES  19,893 0 0
TOTAL LOCAL REPAYMENT OF DEBT  296,819 364,138 355,738
Actual Revenues (Over)/Under Expenditures  79,479 0 0
TOTAL REPAYMENT OF DEBT  376,298 364,138 355,738
TOTAL REVENUES/SOURCES  14,174,752 15,188,968 14,241,272
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  14,174,752 15,188,968 14,241,272

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX4,753,6555,059,9064,852,317
Special Education 11-2XX-100-XXX523,693563,295579,269
Basic Skills/Remedial 11-230-100-XXX55,90281,90063,925
Bilingual Education 11-240-100-XXX5,0005,4005,400
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX87,36290,16589,588
School Sponsored Athletics 11-402-100-XXX576,802572,462400,146
Other Instructional Programs 11-4XX-100-XXX1,3001,0000
Support Services:
Tuition 11-000-100-XXX994,7351,074,780923,226
Health Services 11-000-213-XXX106,589106,750108,225
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217107,185133,00037,600
Guidance 11-000-218-XXX460,609478,982472,614
Child Study Teams 11-000-219-XXX305,141313,353321,680
Improvement of Instructional Services 11-000-221-XXX11,01013,0005,000
Educational Media Services - School Library 11-000-222-XXX176,759187,948187,216
Instructional Staff Training Services 11-000-223-XXX7,44811,5759,375
General Administration 11-000-230-XXX345,742394,992375,474
School Administration 11-000-240-XXX383,122395,557406,971
Central Svcs & Admin Info Technology 11-000-25X-XXX138,166149,457149,240
Operation and Maintenance of Plant Services 11-000-26X-XXX1,220,2091,298,8001,131,753
Student Transportation Services 11-000-270-XXX1,342,9961,369,4561,371,682
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,933,4771,999,6492,138,724
Total Support Services Expenditures 7,533,1887,927,2997,638,780
TOTAL GENERAL CURRENT EXPENSE 13,536,90214,301,42713,629,425
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60401510
Equipment 12-XXX-XXX-73X27,58341,00019,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX050,00031,403
TOTAL CAPITAL EXPENDITURES 27,58391,01550,413
OPERATING BUDGET GRAND TOTAL 13,564,48514,392,44213,679,838
SPECIAL GRANTS AND ENTITLEMENTS
Federal Projects:
Title I 20-XXX-XXX-XXX31,66230,58726,000
Title II 20-XXX-XXX-XXX0014,190
Title VI 20-XXX-XXX-XXX1,72300
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX152,556148,747126,435
Vocational Education 20-XXX-XXX-XXX045,96639,071
Other Special Projects 20-XXX-XXX-XXX48,028207,0880
Total Federal Projects 233,969432,388205,696
TOTAL GRANTS AND ENTITLEMENTS 233,969432,388205,696
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX376,298364,138355,738
TOTAL REPAYMENT OF DEBT 376,298364,138355,738
Total Expenditures 14,174,75215,188,96814,241,272
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 14,174,75215,188,96814,241,272

 

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 Budget343,351445,951362,372287,759
  Repayment of Debt185,036105,557105,5570
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1,7141,7271,7421,752
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve1,758,8431,580,622670,2040
      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 Cost12,50313,59214,32215,11414,221
Total Classroom Instruction7,3758,0938,5719,0348,685
Classroom-Salaries and Benefits7,0627,7898,2048,6468,322
Classroom-General Supplies and Textbooks273269303313299
Classroom-Purchased Services and Other4035657565
Total Support Services1,5951,7181,8021,9111,770
Support Services-Salaries and Benefits1,3671,4801,5071,5901,610
Total Administrative Costs1,2031,2461,3231,3971,397
Administration-Salaries and Benefits1,0401,0761,0971,1631,222
Legal Costs001834
Total Operations and Maintenance of Plant1,6161,7291,8271,9271,755
Operations & Maintenance of Plant-Salary & Ben.819879898947948
Total Food Services Costs00000
Total Extracurricular Costs714806798845614
Total Equipment Costs6634505224
Employee Benefits as a % of Salaries23.524.824.324.527.3

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
  • 1. Transportation services through High Point BOE
  • 2. Gas/diesel purchased from Hardyston Township Municipal tanks
  • 3. Maintenance equipment shared with Hardyston Township Municipal
  • 4. Snow plowing services shared with Hardyston Township Municipal
  • 5. Election costs shared with elementary districts
  • 6. In-service speakers shared with elementary districts
  • 7. SAC shared with Hardyston Township School District
  • 8. Member of Grinspec Consulting Insurance Pool for health ins
  • 9. Competitive Long Distance phone service-Monmouth/Ocean Ed Svcs Comm
  • 10. Member of ACES for electric and natural gas
  • 11. Speech therapy service shared with Hamburg

 

Estimated Tax Rate Information
FRANKLIN BORO
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,928,173 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)244,614,857 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.7882 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,928,173 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)244,614,857 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.7882 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,928,173 (G)
Estimated Equalized Valuation (as of 10/01/2009)528,405,210 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.3649 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,928,173 (J)
Estimated Equalized Valuation (as of 10/01/2009)528,405,210 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.3649 (L)
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HAMBURG BORO
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,456,278 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)209,438,098 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.6953 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,456,278 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)209,438,098 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.6953 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,456,278 (G)
Estimated Equalized Valuation (as of 10/01/2009)356,031,797 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.4090 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,456,278 (J)
Estimated Equalized Valuation (as of 10/01/2009)356,031,797 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.4090 (L)
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HARDYSTON TWP
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,411,263 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)724,911,827 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.6085 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,411,263 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)724,911,827 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.6085 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,411,263 (G)
Estimated Equalized Valuation (as of 10/01/2009)1,295,442,530 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.3405 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,411,263 (J)
Estimated Equalized Valuation (as of 10/01/2009)1,295,442,530 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.3405 (L)
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OGDENSBURG BORO
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy784,193 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)242,504,490 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.3234 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy784,193 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)242,504,490 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.3234 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy784,193 (G)
Estimated Equalized Valuation (as of 10/01/2009)244,556,614 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.3207 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy784,193 (J)
Estimated Equalized Valuation (as of 10/01/2009)244,556,614 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.3207 (L)

 

Administrative Salaries
Employee Name: Elizabeth N. Flatt 
Job TitleBusiness Administrator 
Base Annual Salary89,268 
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 Days250 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Daysemergency days 
Benefits: 
Allowances1,145 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount45 
  Description of: 
   Buyback of Sick Days at the End of Contracttchrs receive $60/day at retirement 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
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 Comments 
Employee Name: Joseph A. DiPasquale 
Job TitleSuperintendent 
Base Annual Salary179,187 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract06/27/2006 
  Ending Date of Contract06/26/2011 
  Contracted Number of Annual Work Days250 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Daysemergency days 
Benefits: 
Allowances5,238 
Bonuses5,000 
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans3,000 
Contractual Post-Employment Benefits Amount60 
  Description of: 
   Buyback of Sick Days at the End of Contracttchrs also receive $60/day upon retire 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
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 Comments