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User Friendly Budgets
2008

SUSSEX - HARDYSTON TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time643663656
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Pupils on Roll - Special Full-Time11799118
Pupils on Roll - Special Shared-Time100
Private School Placements475
spacing
Pupils Sent to Contracted Preschool Prog010
Pupils Sent to Other Dists-Spec Ed Prog421

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 116,984 915
Revenues from Local Sources:
Local Tax Levy 10-1210 7,012,747 7,450,449 7,746,477
Unrestricted Miscellaneous Revenues 10-1XXX 55,057 35,000 35,000
SUBTOTAL  7,067,804 7,485,449 7,781,477
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 1,027,771 1,027,771 0
Transportation Aid 10-3120 355,984 355,984 0
Special Education Aid 10-3130 332,739 332,739 0
Stabilization Aid 10-3171 376,210 376,210 0
Extraordinary Aid 10-3131 24,254 0 42,224
Consolidated Aid 10-3195 87,557 87,557 0
Additional Formula Aid 10-3196 65,408 132,778 0
Other State Aids 10-3XXX 6,234 5,584 0
Categorical Special Education Aid 10-3132 0 0 351,182
Categorical Security Aid 10-3177 0 0 50,096
Adjustment Aid 10-3178 0 0 1,595,073
Categorical Transportation Aid 10-3121 0 0 347,081
SUBTOTAL  2,276,157 2,318,623 2,385,656
Adjustment for Prior Year Encumbrances  0 48,463 0
Actual Revenues (Over)/Under Expenditures  -172,723 0 0
TOTAL OPERATING BUDGET  9,171,238 9,969,519 10,168,048
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 9,147 67,442 7,210
TOTAL REVENUES FROM STATE SOURCES  9,147 67,442 7,210
Revenues from Federal Sources:
Title I 20-4411-4416 38,789 64,330 18,087
I.D.E.A. Part B (Handicapped) 20-4420-4429 173,259 344,682 137,029
Other 20-4XXX 28,796 4,547 0
TOTAL REVENUES FROM FEDERAL SOURCES  240,844 413,559 155,116
TOTAL GRANTS AND ENTITLEMENTS  249,991 481,001 162,326
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 133,649 1,055
Revenues from Local Sources:
Local Tax Levy 40-1210 836,212 686,316 821,269
Miscellaneous 40-1XXX 1,055 0 0
TOTAL REVENUES FROM LOCAL SOURCES  837,267 686,316 821,269
TOTAL LOCAL REPAYMENT OF DEBT  837,267 819,965 822,324
Actual Revenues (Over)/Under Expenditures  -121,718 0 0
TOTAL REPAYMENT OF DEBT  715,549 819,965 822,324
TOTAL REVENUES/SOURCES  10,136,778 11,270,485 11,152,698

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,999,3353,009,7973,137,580
Special Education 11-2XX-100-XXX748,521926,3981,037,051
Basic Skills/Remedial 11-230-100-XXX73,19094,95098,765
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX6,40235,15032,337
School Sponsored Athletics 11-402-100-XXX57,46439,45635,905
Other Instructional Programs 11-4XX-100-XXX40,12343,87048,490
Support Services:
Tuition 11-000-100-XXX398,539352,488214,810
Health Services 11-000-213-XXX103,915110,584118,207
Students - Related & Extraordinary 11-000-216,217145,498164,639167,926
Guidance 11-000-218-XXX106,625102,635102,949
Child Study Teams 11-000-219-XXX163,586241,472252,537
Educational Media Services - School Library 11-000-222-XXX114,677122,540127,113
Instructional Staff Training Services 11-000-223-XXX13,92817,55018,000
General Administration 11-000-230-XXX250,390270,057257,123
School Administration 11-000-240-XXX403,969407,841435,135
Central Svcs & Admin Info Technology 11-000-25X-XXX249,205251,553247,468
Operation and Maintenance of Plant Services 11-000-26X-XXX964,7911,118,8591,203,684
Student Transportation Services 11-000-270-XXX924,808985,558992,375
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,341,4251,510,1221,545,496
Total Support Services Expenditures 5,181,3565,655,8985,682,823
TOTAL GENERAL CURRENT EXPENSE 9,106,3919,805,51910,072,951
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X075,50010,500
Facilities Acquisition and Construction Services 12-000-4XX-XXX55,89356,82464,597
TOTAL CAPITAL EXPENDITURES 55,893132,32475,097
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X8,95431,67620,000
OPERATING BUDGET GRAND TOTAL 9,171,2389,969,51910,168,048
GRANTS AND ENTITLEMENTS
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX1,8754,6692,328
Nonpublic Nursing Services 20-XXX-XXX-XXX2,5256,3083,216
Nonpublic Technology Initiative 20-XXX-XXX-XXX1,3603,3401,666
Other Special Projects 20-XXX-XXX-XXX3,38753,1250
Total State Projects 9,14767,4427,210
Federal Projects:
Title I 20-XXX-XXX-XXX38,78964,33018,087
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX173,259344,682137,029
Other Special Projects 20-XXX-XXX-XXX28,7964,5470
Total Federal Projects 240,844413,559155,116
TOTAL GRANTS AND ENTITLEMENTS 249,991481,001162,326
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX715,549819,965822,324
TOTAL REPAYMENT OF DEBT 715,549819,965822,324
Total Expenditures 10,136,77811,270,48511,152,698

 

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 Budget177,168350,915250,915250,000
  Repayment of Debt12,986134,7041,0550
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1111
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve16,98416,98400
      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 Cost10,11010,07210,21311,16111,479
Total Classroom Instruction6,0666,2206,1816,7456,976
Classroom-Salaries and Benefits5,9045,8915,9536,5056,693
Classroom-General Supplies and Textbooks155274168174189
Classroom-Purchased Services and Other755616694
Total Support Services1,0271,0141,1701,2321,250
Support Services-Salaries and Benefits8278441,0431,0961,122
Total Administrative Costs1,4711,3751,3401,4621,459
Administration-Salaries and Benefits1,1661,0571,1091,1681,199
Total Operations and Maintenance of Plant1,4221,3641,4111,6031,687
Operations & Maintenance of Plant-Salary & Ben.597551532601621
Total Food Services Costs00000
Total Extracurricular Costs12699111119107
Total Equipment Costs005310014
Employee Benefits as a % of Salaries24.92626.426.625.9

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.

 

Unusual Revenues and Appropriations
SourceAmountDescription
Energy474,021 2005-06 Back payment notice rec'd 9/2007
PERS Pension90,000 Full BOE Suport & expanded PERS staff
Total Unusual Appropriations564,021 

 

Shared Services
  • Network Administrator and Technology Support Specialist
  • Trash and Recycling with Township
  • Lawn and Field Maintenance with Township
  • Communications Audit
  • Energy Audit
  • School Security, D.A.R.E. and School Resource Officer
  • Athletic and Recreation Activities
  • Facility Maintenance Service Contracts (boilers, HVAC, Air handlers)
  • DPW Grounds Maintenance Support - ES Playground & ES parking lot repairs
  • Vehicle & Surplus Disposal of Property
  • Vehicle Maintenance and Vehicle Gas purchasing (DPW)
  • Disposal of technology equipment with Twp
  • ACES energy consortium
  • SAIF Schools Alliance Insurance Fund - JIF
  • State contract purchasing when available - general supplies
  • Benefits health, dental & presecription group purchasing & yearly quotes
  • Special Ed Services through Sussex & Bergen County Ed Service Commission
  • Therapy Services through Sussex & Bergen County Ed Service Commission
  • Professional Development cooperative with regional school districts
  • Substance Awareness & Abuse shared services with regional schools
  • Counseling, grief & crisis shared services wtih regional schools
  • LRC - Learning Resource Center, Morris County
  • E-rate - rebates based on cooperative purchasing for telecommunications

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy7,746,477 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)642,411,016 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.2058 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy8,567,746 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)642,411,016 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.3337 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy7,746,477 (G)
Estimated Equalized Valuation (as of 10/01/2007)1,264,052,296 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.6128 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy8,567,746 (J)
Estimated Equalized Valuation (as of 10/01/2007)1,264,052,296 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.6778 (L)