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User Friendly Budgets
2011-2012

SUSSEX - FREDON TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time308306326
spacing
Pupils on Roll - Special Full-Time413214
Private School Placements111
spacing
Pupils Sent to Other Dists-Spec Ed Prog1212

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 129,124 0
Transfers from Other Funds 10-5200 -98,626 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 4,183,762 4,098,800 4,180,776
Interest Earned on Capital Reserve Funds 10-1XXX 287 0 0
Other Restricted Miscellaneous Revenues 10-1XXX 0 0 15,000
Unrestricted Miscellaneous Revenues 10-1XXX 33,599 5,000 5,000
SUBTOTAL  4,217,648 4,103,800 4,200,776
Revenues from State Sources:
Extraordinary Aid 10-3131 25,973 0 0
Other State Aids 10-3XXX 1,604 0 0
Categorical Special Education Aid 10-3132 175,023 171,658 171,658
Equalization Aid 10-3176 226,553 213,139 262,857
Categorical Security Aid 10-3177 24,039 0 0
Categorical Transportation Aid 10-3121 128,723 0 0
SUBTOTAL  581,915 384,797 434,515
Revenues from Federal Sources:
Equalization Aid - ARRA ESF 16-4520 48,348 0 0
Equalization Aid - ARRA GSF 17-4521 1,872 0 0
Education Jobs Fund 18-4522 0 0 20,981
SUBTOTAL  50,220 0 20,981
Adjustment for Prior Year Encumbrances  0 218,056 0
Actual Revenues (Over)/Under Expenditures  -69,283 0 0
TOTAL OPERATING BUDGET  4,681,874 4,835,777 4,656,272
GRANTS AND ENTITLEMENTS
Revenues from Federal Sources:
Title I 20-4411-4416 7,562 0 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 66,035 45,000 45,000
Other 20-4XXX 91,390 20,000 20,000
TOTAL REVENUES FROM FEDERAL SOURCES  164,987 65,000 65,000
TOTAL GRANTS AND ENTITLEMENTS  164,987 65,000 65,000
REPAYMENT OF DEBT
Transfers from Other Funds 40-5200 98,626 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 55,000 199,881 205,851
TOTAL REVENUES FROM LOCAL SOURCES  55,000 199,881 205,851
Revenues from State Sources:
Debt Service Aid Type II 40-3160 56,236 58,949 60,710
TOTAL LOCAL REPAYMENT OF DEBT  209,862 258,830 266,561
Actual Revenues (Over)/Under Expenditures  -1 0 0
TOTAL REPAYMENT OF DEBT  209,861 258,830 266,561
TOTAL REVENUES/SOURCES  5,056,722 5,159,607 4,987,833
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  5,056,722 5,159,607 4,987,833

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,517,3471,424,3831,508,661
Special Education 11-2XX-100-XXX152,435224,430192,287
Basic Skills/Remedial 11-230-100-XXX115,679141,863152,045
Bilingual Education 11-240-100-XXX0550550
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX18,98719,28217,244
Support Services:
Tuition 11-000-100-XXX171,328210,873226,225
Attendance and Social Work Services 11-000-211-XXX7,4058,1088,270
Health Services 11-000-213-XXX57,26159,32061,142
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217246,106181,934169,092
Guidance 11-000-218-XXX33,78548,50048,171
Child Study Teams 11-000-219-XXX186,182222,698185,604
Improvement of Instructional Services 11-000-221-XXX5,5494,6254,500
Educational Media Services - School Library 11-000-222-XXX70,99345,22442,359
Instructional Staff Training Services 11-000-223-XXX11,7416,9703,250
General Administration 11-000-230-XXX289,727286,827278,097
School Administration 11-000-240-XXX72,88785,33786,107
Central Svcs & Admin Info Technology 11-000-25X-XXX188,945151,153155,412
Operation and Maintenance of Plant Services 11-000-26X-XXX369,520389,394377,361
Student Transportation Services 11-000-270-XXX399,667336,953349,021
Personal Services - Employee Benefits 11-XXX-XXX-2XX612,057705,525740,480
Food Services 11-000-310-XXX01,000500
Total Support Services Expenditures 2,723,1532,744,4412,735,591
TOTAL GENERAL CURRENT EXPENSE 4,527,6014,554,9494,606,378
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X39,58600
Facilities Acquisition and Construction Services 12-000-4XX-XXX67,515236,992561
TOTAL CAPITAL EXPENDITURES 107,101236,992561
Transfer of Funds to Charter Schools 10-000-100-56X47,17243,83649,333
OPERATING BUDGET GRAND TOTAL 4,681,8744,835,7774,656,272
SPECIAL GRANTS AND ENTITLEMENTS
Federal Projects:
Title I 20-XXX-XXX-XXX7,56200
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX66,03545,00045,000
Other Special Projects 20-XXX-XXX-XXX91,39020,00020,000
Total Federal Projects 164,98765,00065,000
TOTAL GRANTS AND ENTITLEMENTS 164,98765,00065,000
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX209,861258,830266,561
TOTAL REPAYMENT OF DEBT 209,861258,830266,561
Total Expenditures 5,056,7225,159,6074,987,833
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 5,056,7225,159,6074,987,833

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/09
Audited
Balance
6/30/10
Estimated
Balance
6/30/11
Estimated
Balance
6/30/12
Unassigned:
  General Operating Budget379,124374,672245,548245,548
  Repayment of Debt0100
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve76,315287287287
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0000
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2008-09
Actual
2009-10
Actual
2010-11
Original
Budget
2010-11
Revised
Budget
2011-12
Proposed
Budget
Total Comparative Per Pupil Cost11,17811,30512,06611,96211,962
Total Classroom Instruction6,3726,2306,6636,6636,915
Classroom-Salaries and Benefits5,9235,5926,2726,2226,457
Classroom-General Supplies and Textbooks313400166229251
Classroom-Purchased Services and Other136238225212207
Total Support Services1,9692,1092,2082,0631,877
Support Services-Salaries and Benefits1,5281,6691,6971,6051,490
Total Administrative Costs1,7701,8361,8401,8291,807
Administration-Salaries and Benefits1,2341,2611,2641,2611,209
Legal Costs048844750
Total Operations and Maintenance of Plant1,0921,1991,2541,3131,278
Operations & Maintenance of Plant-Salary & Ben.642683720710721
Total Food Services Costs00331
Total Extracurricular Costs4766787064
Total Equipment Costs81115900
Employee Benefits as a % of Salaries22.623.524.826.828.1

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2011 Taxpayers Guide to Education Spending (formerly Comparative Spending Guide) and can be found on the Department of Education's Internet address: http://www.state.nj.us/education under Finance. This publication is available in the board office and public libraries. The same calculations were performed using the 2010-11 revised appropriations and 2011-12 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 consist of but are not limited to the following:
  • Stillwater / Fredon - LDTC - 2 days @ Fredon and 3 days @ Stillwater
  • Allamuchy / Fredon - Interlocal Service Agreement - sub nursing services
  • Hampton/Stillwater/Fredon/Sandyston/Kittatinny - curriculum coordinator
  • Sussex County Regional Cooperative - Transportation Services
  • Educational Data Services - Bid purchasing cooperative
  • Kittatinny Regional - N/P Transportation & Aid-in-lieu of services
  • ACES Bid - Energy Cooperative
  • Educational Services Commission of Morris County - Services cooperative
  • ACT Bid - Communication cooperative
  • Fredon School / Fredon Township - snow removal & field maintenance

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,139,788 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)558,244,365 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1000.7416 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,342,654 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)558,244,365 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1000.7779 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,139,788 (G)
Estimated Equalized Valuation (as of 10/01/2010)495,891,905 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.8348 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,342,654 (J)
Estimated Equalized Valuation (as of 10/01/2010)495,891,905 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.8757 (L)

 

Administrative Salaries
Employee Name: Donna Mosner 
Job TitleBusiness Administrator 
Base Annual Salary97,818 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract07/01/2011 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 12 
  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 Days 
Benefits: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount
  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 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: Jennifer Olsyn 
Job TitlePrincipal 
Base Annual Salary85,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract07/01/2011 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 12 
  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 Days 
Benefits: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount
  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 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: Salvatore Constantino 
Job TitleSuperintendent 
Base Annual Salary127,308 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2008 
  Ending Date of Contract07/01/2013 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 12 
  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 Days 
Benefits: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount
  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 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