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User Friendly Budgets
2008

SUSSEX - BYRAM TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time1,0199851,020
spacing
Pupils on Roll - Special Full-Time165177184
Private School Placements331
spacing
Pupils Sent to Other Dists-Spec Ed Prog257
Pupils Received213

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 200,481 183,280
Revenues from Local Sources:
Local Tax Levy 10-1210 8,291,386 8,713,931 8,923,728
Other Local Governmental Units - Restricted 10-12XX 0 98 0
Tuition 10-1300 30,230 0 129,999
Interest Earned on Capital Reserve Funds 10-1XXX 2,049 0 1,000
Other Restricted Miscellaneous Revenues 10-1XXX 0 157,350 0
Unrestricted Miscellaneous Revenues 10-1XXX 95,190 32,000 31,000
SUBTOTAL  8,418,855 8,903,379 9,085,727
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 1,880,963 1,880,963 0
Transportation Aid 10-3120 347,025 347,025 0
Special Education Aid 10-3130 429,240 429,240 0
Stabilization Aid 10-3171 448,842 0 0
Academic Achievement Reward Program 10-3193 0 448,842 0
Extraordinary Aid 10-3131 24,223 0 58,598
Consolidated Aid 10-3195 79,108 79,108 0
Additional Formula Aid 10-3196 95,555 193,977 0
Other State Aids 10-3XXX 4,839 0 0
Categorical Special Education Aid 10-3132 0 0 532,275
Equalization Aid 10-3176 0 0 2,742,551
Categorical Security Aid 10-3177 0 0 70,825
Categorical Transportation Aid 10-3121 0 0 367,314
SUBTOTAL  3,309,795 3,379,155 3,771,563
Adjustment for Prior Year Encumbrances  0 139,369 0
Actual Revenues (Over)/Under Expenditures  32,498 0 0
TOTAL OPERATING BUDGET  11,761,148 12,622,384 13,040,570
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 0 9,800 9,800
TOTAL REVENUES FROM STATE SOURCES  0 9,800 9,800
Revenues from Federal Sources:
Title VI 20-4417-4418 0 20,000 20,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 182,823 190,000 190,000
Other 20-4XXX 18,132 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  200,955 210,000 210,000
TOTAL GRANTS AND ENTITLEMENTS  200,955 219,800 219,800
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 7,431 21,736
Transfers from Other Funds 40-5200 98 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 832,566 793,018 746,928
TOTAL REVENUES FROM LOCAL SOURCES  832,566 793,018 746,928
Revenues from State Sources:
Debt Service Aid Type II 40-3160 13,735 13,602 13,472
TOTAL LOCAL REPAYMENT OF DEBT  846,399 814,051 782,136
Actual Revenues (Over)/Under Expenditures  -28,914 0 0
TOTAL REPAYMENT OF DEBT  817,485 814,051 782,136
TOTAL REVENUES/SOURCES  12,779,588 13,656,235 14,042,506

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX4,314,4664,379,6834,501,236
Special Education 11-2XX-100-XXX908,6861,029,3701,078,369
Basic Skills/Remedial 11-230-100-XXX296,909297,700306,601
Bilingual Education 11-240-100-XXX01,0801,080
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX28,39832,58832,600
School Sponsored Athletics 11-402-100-XXX22,07821,87822,700
Other Instructional Programs 11-4XX-100-XXX035,16535,000
Support Services:
Tuition 11-000-100-XXX77,481255,712260,309
Attendance and Social Work Services 11-000-211-XXX18,31021,42218,300
Health Services 11-000-213-XXX133,743133,085138,285
Students - Related & Extraordinary 11-000-216,217506,505521,663473,740
Guidance 11-000-218-XXX64,33877,35078,830
Child Study Teams 11-000-219-XXX371,901326,564349,795
Improvement of Instructional Services 11-000-221-XXX20,65317,47519,200
Educational Media Services - School Library 11-000-222-XXX173,341166,119166,032
Instructional Staff Training Services 11-000-223-XXX24,59824,68614,600
General Administration 11-000-230-XXX335,396443,630389,120
School Administration 11-000-240-XXX392,221480,242503,215
Central Svcs & Admin Info Technology 11-000-25X-XXX368,592400,669388,955
Operation and Maintenance of Plant Services 11-000-26X-XXX1,168,8111,179,0721,349,024
Student Transportation Services 11-000-270-XXX733,089776,158802,401
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,738,0471,981,3632,096,918
Total Support Services Expenditures 6,127,0266,805,2107,048,724
TOTAL GENERAL CURRENT EXPENSE 11,697,56312,602,67413,026,310
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604001,000
Equipment 12-XXX-XXX-73X50,3255,7890
TOTAL CAPITAL EXPENDITURES 50,3255,7891,000
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X13,26013,92113,260
OPERATING BUDGET GRAND TOTAL 11,761,14812,622,38413,040,570
GRANTS AND ENTITLEMENTS
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX09,8009,800
Total State Projects 09,8009,800
Federal Projects:
Title VI 20-XXX-XXX-XXX020,00020,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX182,823190,000190,000
Other Special Projects 20-XXX-XXX-XXX18,13200
Total Federal Projects 200,955210,000210,000
TOTAL GRANTS AND ENTITLEMENTS 200,955219,800219,800
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX817,485814,051782,136
TOTAL REPAYMENT OF DEBT 817,485814,051782,136
Total Expenditures 12,779,58813,656,23514,042,506

 

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 Budget425,357305,384305,384250,000
  Repayment of Debt25329,16721,7360
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve114,877116,927116,927117,927
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve351,446328,377127,8960
      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 Cost8,9849,3589,43110,3719,953
Total Classroom Instruction5,4795,7485,7816,0426,033
Classroom-Salaries and Benefits5,1875,6345,5125,7595,766
Classroom-General Supplies and Textbooks24996226238235
Classroom-Purchased Services and Other4317434632
Total Support Services1,3011,3311,2651,3341,266
Support Services-Salaries and Benefits1,0751,1361,1191,1811,141
Total Administrative Costs1,0551,0981,2401,3431,258
Administration-Salaries and Benefits8378729731,060999
Total Operations and Maintenance of Plant1,0641,1021,0121,1181,229
Operations & Maintenance of Plant-Salary & Ben.491546465535556
Total Food Services Costs00000
Total Extracurricular Costs5752555756
Total Equipment Costs8643050
Employee Benefits as a % of Salaries2121.624.223.423.7

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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
  • SAIF - Insurance Consortium; Liabilty package and Workers Compensation
  • Sussex County Transportation Cooperative; Special Education needs
  • Byram Township Municipality; Gasoline, vehicle maintenance & salt
  • Byram Township Recreation Dept.; Field usage and maintenance
  • Heating Oil; Joint purchasing with Lenape Valley Regional HS
  • World Languaue Teacher - Elementary with Stanhope BOE

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy8,923,728 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)529,747,749 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.6845 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy9,670,656 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)529,747,749 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.8255 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy8,923,728 (G)
Estimated Equalized Valuation (as of 10/01/2007)1,205,287,953 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.7404 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy9,670,656 (J)
Estimated Equalized Valuation (as of 10/01/2007)1,205,287,953 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.8024 (L)