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User Friendly Budgets
2008

SUSSEX - ANDOVER REG

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time609605607
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Pupils on Roll - Special Full-Time110107108
Pupils on Roll - Special Shared-Time100
Private School Placements635
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Pupils Sent to Other Districts-Reg Prog241234270
Pupils Sent to Other Dists-Spec Ed Prog28284
Pupils Received200
Pupils in State Facilities100

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 187,770 50,263
Revenues from Local Sources:
Local Tax Levy 10-1210 9,854,369 10,383,923 10,799,280
Unrestricted Miscellaneous Revenues 10-1XXX 70,957 20,000 20,000
SUBTOTAL  9,925,326 10,403,923 10,819,280
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 1,357,614 1,357,614 0
Transportation Aid 10-3120 478,741 478,741 0
Special Education Aid 10-3130 635,984 635,984 0
Bilingual Education 10-3140 3,486 3,486 0
Extraordinary Aid 10-3131 20,209 0 31,541
Consolidated Aid 10-3195 116,303 116,303 0
Additional Formula Aid 10-3196 77,764 157,861 0
Other State Aids 10-3XXX 3,670 0 0
Categorical Special Education Aid 10-3132 0 0 457,158
Equalization Aid 10-3176 0 0 388,231
Categorical Security Aid 10-3177 0 0 60,244
Adjustment Aid 10-3178 0 0 1,466,231
Categorical Transportation Aid 10-3121 0 0 431,027
SUBTOTAL  2,693,771 2,749,989 2,834,432
Actual Revenues (Over)/Under Expenditures  261,737 0 0
TOTAL OPERATING BUDGET  12,880,834 13,341,682 13,703,975
GRANTS AND ENTITLEMENTS
Revenues from Federal Sources:
Title I 20-4411-4416 35,500 32,325 30,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 208,092 175,000 175,000
Other 20-4XXX 19,455 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  263,047 207,325 205,000
TOTAL GRANTS AND ENTITLEMENTS  263,047 207,325 205,000
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 148,626 1,183
Revenues from Local Sources:
Local Tax Levy 40-1210 688,964 627,066 771,241
Miscellaneous 40-1XXX 46,058 0 0
TOTAL REVENUES FROM LOCAL SOURCES  735,022 627,066 771,241
Revenues from State Sources:
Debt Service Aid Type II 40-3160 223,504 249,851 247,524
TOTAL LOCAL REPAYMENT OF DEBT  958,526 1,025,543 1,019,948
Actual Revenues (Over)/Under Expenditures  39,992 0 0
TOTAL REPAYMENT OF DEBT  998,518 1,025,543 1,019,948
TOTAL REVENUES/SOURCES  14,142,399 14,574,550 14,928,923

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX3,189,4053,332,8003,446,781
Special Education 11-2XX-100-XXX784,809842,108999,096
Basic Skills/Remedial 11-230-100-XXX244,151215,007244,183
Bilingual Education 11-240-100-XXX14,19417,25024,579
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX34,75032,05038,275
School Sponsored Athletics 11-402-100-XXX20,44625,07527,505
Other Instructional Programs 11-4XX-100-XXX00250
Support Services:
Tuition 11-000-100-XXX3,473,1913,397,2753,122,325
Attendance and Social Work Services 11-000-211-XXX47,38856,55399,718
Health Services 11-000-213-XXX145,928151,588165,507
Students - Related & Extraordinary 11-000-216,217229,695224,346241,829
Guidance 11-000-218-XXX133,028130,526150,800
Child Study Teams 11-000-219-XXX252,415223,665256,492
Improvement of Instructional Services 11-000-221-XXX105,418127,900136,930
Educational Media Services - School Library 11-000-222-XXX178,080195,899216,411
General Administration 11-000-230-XXX396,916413,372426,390
School Administration 11-000-240-XXX295,893310,609319,154
Central Svcs & Admin Info Technology 11-000-25X-XXX205,690218,738210,950
Operation and Maintenance of Plant Services 11-000-26X-XXX798,384816,303971,414
Student Transportation Services 11-000-270-XXX806,311857,457936,481
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,486,0481,659,6191,601,299
Food Services 11-000-310-XXX2,8147501,500
Total Support Services Expenditures 8,557,1998,784,6008,857,200
TOTAL GENERAL CURRENT EXPENSE 12,844,95413,248,89013,637,869
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X17,97773,79249,858
TOTAL CAPITAL EXPENDITURES 17,97773,79249,858
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X17,90319,00016,248
OPERATING BUDGET GRAND TOTAL 12,880,83413,341,68213,703,975
GRANTS AND ENTITLEMENTS
Federal Projects:
Title I 20-XXX-XXX-XXX35,50032,32530,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX208,092175,000175,000
Other Special Projects 20-XXX-XXX-XXX19,45500
Total Federal Projects 263,047207,325205,000
TOTAL GRANTS AND ENTITLEMENTS 263,047207,325205,000
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX998,5181,025,5431,019,948
TOTAL REPAYMENT OF DEBT 998,5181,025,5431,019,948
Total Expenditures 14,142,39914,574,55014,928,923

 

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 Budget277,176281,335260,431260,431
  Repayment of Debt189,801149,8091,1830
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1111
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve436,211217,12950,2630
      Tuition Reserve0000
      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 Cost10,90111,86912,38612,64713,414
Total Classroom Instruction6,3667,2677,6277,7888,105
Classroom-Salaries and Benefits5,9426,6756,9967,1447,527
Classroom-General Supplies and Textbooks401562605617552
Classroom-Purchased Services and Other2329262725
Total Support Services1,7171,7471,7671,8042,017
Support Services-Salaries and Benefits1,4601,4721,4881,5191,637
Total Administrative Costs1,5111,4681,4701,5011,514
Administration-Salaries and Benefits1,2221,1141,0931,1161,131
Total Operations and Maintenance of Plant1,2271,3031,4421,4721,684
Operations & Maintenance of Plant-Salary & Ben.755728863881927
Total Food Services Costs14112
Total Extracurricular Costs7179798092
Total Equipment Costs342510210470
Employee Benefits as a % of Salaries24.725.627.727.724.6

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.

 

Shared Services
  • The Andover Regional Board of Education is involved in many different
  • areas of shared services. The most significant is the lunch program and
  • a sending/receiving relationship with the Newton School District. Other
  • areas include heating oil purchases through the Sussex County Purchasing
  • Co-Op and the Morris County Co-Op.
  • The District shares a communications consultant with the Newton School
  • District, the County of Sussex and Newton Memorial Hospital. In addition
  • to the items already mentioned, the District actively participates in
  • the Sussex County Regional Transportation Co-Op for all special education
  • transportation in and out of the district. Last, the District enjoys
  • services with the Township of Andover such as snow plowing and school
  • vehicle diesel fuel and gasoline and athletic field maintenance.

 

Estimated Tax Rate Information
ANDOVER BOROUGH
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy850,857 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)45,587,731 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.8664 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy911,622 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)45,587,731 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.9997 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy850,857 (G)
Estimated Equalized Valuation (as of 10/01/2007)76,700,557 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.1093 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy911,622 (J)
Estimated Equalized Valuation (as of 10/01/2007)76,700,557 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.1885 (L)
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ANDOVER TOWNSHIP
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy9,948,423 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)617,159,865 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.6120 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy10,658,899 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)617,159,865 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.7271 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy9,948,423 (G)
Estimated Equalized Valuation (as of 10/01/2007)896,801,359 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.1093 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy10,658,899 (J)
Estimated Equalized Valuation (as of 10/01/2007)896,801,359 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.1885 (L)