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User Friendly Budgets
2008

SUSSEX - FREDON TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time305316323
spacing
Pupils on Roll - Special Full-Time273130
Private School Placements321
spacing
Pupils Sent to Other Dists-Spec Ed Prog468

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 73,057 75,000
Transfers from Other Funds 10-5200 26,068 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 3,438,700 3,924,224 4,061,965
Tuition 10-1300 10,138 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 393 200 200
Unrestricted Miscellaneous Revenues 10-1XXX 36,538 15,000 15,000
SUBTOTAL  3,485,769 3,939,424 4,077,165
Revenues from State Sources:
Transportation Aid 10-3120 82,985 82,985 0
Special Education Aid 10-3130 149,350 149,350 0
Bilingual Education 10-3140 4,636 4,636 0
Stabilization Aid 10-3171 261,850 261,850 0
Extraordinary Aid 10-3131 15,320 0 0
Consolidated Aid 10-3195 30,722 30,722 0
Additional Formula Aid 10-3196 15,886 33,280 0
Other State Aids 10-3XXX 37,902 34,372 0
Categorical Special Education Aid 10-3132 0 0 176,069
Equalization Aid 10-3176 0 0 307,074
Categorical Security Aid 10-3177 0 0 24,642
Categorical Transportation Aid 10-3121 0 0 125,306
SUBTOTAL  598,651 597,195 633,091
Adjustment for Prior Year Encumbrances  0 51,240 0
Actual Revenues (Over)/Under Expenditures  -135,108 0 0
TOTAL OPERATING BUDGET  3,975,380 4,660,916 4,785,256
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 2,221 0 0
TOTAL REVENUES FROM STATE SOURCES  2,221 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 10,519 6,501 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 63,225 63,606 45,000
Other 20-4XXX 48,067 48,994 0
TOTAL REVENUES FROM FEDERAL SOURCES  121,811 119,101 45,000
TOTAL GRANTS AND ENTITLEMENTS  124,032 119,101 45,000
TOTAL REVENUES/SOURCES  4,099,412 4,780,017 4,830,256

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,349,5281,409,2141,517,053
Special Education 11-2XX-100-XXX95,28899,825103,977
Basic Skills/Remedial 11-230-100-XXX79,90998,446102,596
Bilingual Education 11-240-100-XXX0675675
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX8,60812,74610,300
Support Services:
Tuition 11-000-100-XXX164,170234,434305,931
Attendance and Social Work Services 11-000-211-XXX4,4584,9285,067
Health Services 11-000-213-XXX49,69651,11255,435
Students - Related & Extraordinary 11-000-216,217251,745249,511226,714
Guidance 11-000-218-XXX12,08456,08557,773
Child Study Teams 11-000-219-XXX145,669112,342113,520
Improvement of Instructional Services 11-000-221-XXX2,9994,2004,200
Educational Media Services - School Library 11-000-222-XXX71,74170,42369,215
Instructional Staff Training Services 11-000-223-XXX5,67717,40015,900
General Administration 11-000-230-XXX300,402289,022279,285
School Administration 11-000-240-XXX101,18680,94983,500
Central Svcs & Admin Info Technology 11-000-25X-XXX128,498164,280168,112
Operation and Maintenance of Plant Services 11-000-26X-XXX323,839384,550357,075
Student Transportation Services 11-000-270-XXX370,787434,635453,875
Personal Services - Employee Benefits 11-XXX-XXX-2XX459,693565,390609,983
Food Services 11-000-310-XXX4712,5002,500
Total Support Services Expenditures 2,393,1152,721,7612,808,085
TOTAL GENERAL CURRENT EXPENSE 3,926,4484,342,6674,542,686
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040200200
Equipment 12-XXX-XXX-73X11,14523,06213,050
Facilities Acquisition and Construction Services 12-000-4XX-XXX25,918282,416229,320
TOTAL CAPITAL EXPENDITURES 37,063305,678242,570
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X11,86912,5710
OPERATING BUDGET GRAND TOTAL 3,975,3804,660,9164,785,256
GRANTS AND ENTITLEMENTS
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX2,22100
Total State Projects 2,22100
Federal Projects:
Title I 20-XXX-XXX-XXX10,5196,5010
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX63,22563,60645,000
Other Special Projects 20-XXX-XXX-XXX48,06748,9940
Total Federal Projects 121,811119,10145,000
TOTAL GRANTS AND ENTITLEMENTS 124,032119,10145,000
REPAYMENT OF DEBT
Total Expenditures 4,099,4124,780,0174,830,256

 

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 Budget116,661265,206265,206190,206
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve14,43314,82615,02615,226
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve112,36573,05700
      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 Cost9,02010,17810,23710,61710,716
Total Classroom Instruction4,0765,4035,4845,6435,975
Classroom-Salaries and Benefits3,6934,8975,0815,1955,542
Classroom-General Supplies and Textbooks271385278317302
Classroom-Purchased Services and Other112121126130131
Total Support Services1,3891,8631,8671,9131,813
Support Services-Salaries and Benefits9971,3651,4161,4471,328
Total Administrative Costs1,4301,8131,6731,7691,741
Administration-Salaries and Benefits1,0361,3171,1301,1741,205
Total Operations and Maintenance of Plant8281,0621,1591,2361,139
Operations & Maintenance of Plant-Salary & Ben.433532654648645
Total Food Services Costs01777
Total Extracurricular Costs1531444536
Total Equipment Costs033216737
Employee Benefits as a % of Salaries20.720.324.823.724.5

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
  • Shared Services consist of the following:
  • Stillwater/Fredon - LDTC - 2 days/Fredon and 3 days/Stillwater
  • Green Township/Fredon - Interlocal Agreement; Technology Assistant 50% ea
  • Allamuch School/Green/Fredon - Interlocal Agreement; Sub Nursing Svc
  • Hampton/Stillwater/Fredon/Sandyston-Walpack - Curriculum Coordinator
  • Sussex County Regional Cooperative - Transportation Services
  • Educational Data Services - Bid Purchasing Cooperative
  • Kittatinny Regional - N/P Transportation & Aid in Lieu of
  • ACES Bid - Energy cooperative
  • Educational Services Commission of Morris County - Cooperative
  • Sussex County Educational Services Commission - Substitute Services
  • Andover Regional/Fredon - PSD student
  • Stillwater/Fredon - PSD student
  • Fredon Township/Fredon School - snow removal & field maintenance
  • ACT Bid - XTEL Communications Cooperative

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,061,965 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)278,728,130 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.4573 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,061,965 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)278,728,130 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.4573 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,061,965 (G)
Estimated Equalized Valuation (as of 10/01/2007)551,964,804 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.7359 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,061,965 (J)
Estimated Equalized Valuation (as of 10/01/2007)551,964,804 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.7359 (L)