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User Friendly Budgets
2008

SUSSEX - SPARTA TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time3,6323,6593,816
Pupils on Roll Regular Shared-Time1066
spacing
Pupils on Roll - Special Full-Time388383381
Pupils on Roll - Special Shared-Time644
Private School Placements252228
spacing
Pupils Sent to Other Dists-Spec Ed Prog121313
Pupils Received02326
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 1,610,962 3,580,942
Transfers from Other Funds 10-5200 41,852 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 39,354,680 40,828,867 42,269,637
Other Local Governmental Units - Restricted 10-12XX 36,182 0 0
Tuition 10-1300 0 7,900 13,000
Transportation Fees from Other LEAs 10-1420-1440 14,603 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 21,595 12,640 20,000
Unrestricted Miscellaneous Revenues 10-1XXX 334,474 192,091 200,000
SUBTOTAL  39,761,534 41,041,498 42,502,637
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 2,416,398 2,416,398 0
Transportation Aid 10-3120 1,333,591 1,333,591 0
Special Education Aid 10-3130 1,947,621 1,947,621 0
Bilingual Education 10-3140 24,474 24,474 0
Stabilization Aid 10-3171 488,522 488,522 0
Extraordinary Aid 10-3131 130,715 0 235,909
Consolidated Aid 10-3195 209,457 209,457 0
Additional Formula Aid 10-3196 192,602 395,786 0
Other State Aids 10-3XXX 172,827 160,142 0
Categorical Special Education Aid 10-3132 0 0 1,901,597
Equalization Aid 10-3176 0 0 3,683,766
Categorical Security Aid 10-3177 0 0 251,386
Categorical Transportation Aid 10-3121 0 0 1,405,805
SUBTOTAL  6,916,207 6,975,991 7,478,463
Adjustment for Prior Year Encumbrances  0 336,142 0
Actual Revenues (Over)/Under Expenditures  -70,917 0 0
TOTAL OPERATING BUDGET  46,648,676 49,964,593 53,562,042
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 0 58,709 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 628,447 710,986 604,338
TOTAL REVENUES FROM STATE SOURCES  628,447 710,986 604,338
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 891,896 938,800 797,980
Other 20-4XXX 80,622 86,979 73,932
TOTAL REVENUES FROM FEDERAL SOURCES  972,518 1,025,779 871,912
TOTAL GRANTS AND ENTITLEMENTS  1,600,965 1,795,474 1,476,250
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 718 0
Transfers from Other Funds 40-5200 1,996,873 3,712,755 0
Revenues from Local Sources:
Local Tax Levy 40-1210 1,813,398 2,016,628 5,283,808
TOTAL REVENUES FROM LOCAL SOURCES  1,813,398 2,016,628 5,283,808
Revenues from State Sources:
Debt Service Aid Type II 40-3160 169,743 783,966 713,974
TOTAL LOCAL REPAYMENT OF DEBT  3,980,014 6,514,067 5,997,782
Actual Revenues (Over)/Under Expenditures  -1,995,970 0 0
TOTAL REPAYMENT OF DEBT  1,984,044 6,514,067 5,997,782
TOTAL REVENUES/SOURCES  50,233,685 58,274,134 61,036,074

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX17,122,80918,506,47019,213,551
Special Education 11-2XX-100-XXX3,046,4483,583,0593,689,420
Basic Skills/Remedial 11-230-100-XXX322,682377,890358,360
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX289,634304,760346,100
School Sponsored Athletics 11-402-100-XXX561,022591,620604,460
Other Instructional Programs 11-4XX-100-XXX221,303231,120259,805
Support Services:
Tuition 11-000-100-XXX1,343,5101,282,0051,580,965
Health Services 11-000-213-XXX397,595440,565482,520
Students - Related & Extraordinary 11-000-216,217909,679842,679831,900
Guidance 11-000-218-XXX1,106,1381,192,7161,198,150
Child Study Teams 11-000-219-XXX1,401,1921,556,5811,601,100
Improvement of Instructional Services 11-000-221-XXX254,605465,503485,135
Educational Media Services - School Library 11-000-222-XXX499,434496,767476,048
Instructional Staff Training Services 11-000-223-XXX53,059149,644125,775
General Administration 11-000-230-XXX844,965872,588851,537
School Administration 11-000-240-XXX2,237,0812,284,0062,377,025
Central Svcs & Admin Info Technology 11-000-25X-XXX596,038777,019792,825
Operation and Maintenance of Plant Services 11-000-26X-XXX3,911,7264,524,0424,782,945
Student Transportation Services 11-000-270-XXX3,150,8963,589,2073,661,500
Personal Services - Employee Benefits 11-XXX-XXX-2XX7,000,3937,779,5608,424,023
Food Services 11-000-310-XXX19,95419,95019,950
Total Support Services Expenditures 23,726,26526,272,83227,691,398
TOTAL GENERAL CURRENT EXPENSE 45,290,16349,867,75152,163,094
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604012,64020,000
Equipment 12-XXX-XXX-73X102,32037,64721,765
Facilities Acquisition and Construction Services 12-000-4XX-XXX1,205,44801,258,150
TOTAL CAPITAL EXPENDITURES 1,307,76850,2871,299,915
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X50,74546,55599,033
OPERATING BUDGET GRAND TOTAL 46,648,67649,964,59353,562,042
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX058,7090
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX93,26896,63582,140
Nonpublic Auxiliary Services 20-XXX-XXX-XXX128,037159,365135,460
Nonpublic Handicapped Services 20-XXX-XXX-XXX211,686252,347214,495
Nonpublic Nursing Services 20-XXX-XXX-XXX127,117133,479113,457
Nonpublic Technology Initiative 20-XXX-XXX-XXX67,70369,16058,786
Other Special Projects 20-XXX-XXX-XXX63600
Total State Projects 628,447710,986604,338
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX891,896938,800797,980
Other Special Projects 20-XXX-XXX-XXX80,62286,97973,932
Total Federal Projects 972,5181,025,779871,912
TOTAL GRANTS AND ENTITLEMENTS 1,600,9651,795,4741,476,250
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,984,0446,514,0675,997,782
TOTAL REPAYMENT OF DEBT 1,984,0446,514,0675,997,782
Total Expenditures 50,233,68558,274,13461,036,074

 

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 Budget1,063,4371,076,374932,974932,974
  Repayment of Debt1,6221,997,59200
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve483,782575,411588,051608,051
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve2,564,1533,144,1983,580,9420
      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 Cost9,8939,98410,97211,13211,188
Total Classroom Instruction6,1596,2076,7396,8996,956
Classroom-Salaries and Benefits5,9346,0416,5526,6486,759
Classroom-General Supplies and Textbooks214151170233173
Classroom-Purchased Services and Other1115171823
Total Support Services1,3621,3641,5871,5381,509
Support Services-Salaries and Benefits1,2611,2341,4261,3731,350
Total Administrative Costs1,0851,0641,1291,1491,142
Administration-Salaries and Benefits874886896910919
Total Operations and Maintenance of Plant1,0161,0651,2151,2401,266
Operations & Maintenance of Plant-Salary & Ben.553553618624628
Total Food Services Costs05555
Total Extracurricular Costs234245262261269
Total Equipment Costs3625095
Employee Benefits as a % of Salaries23.923.223.923.924.9

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
HB Rate Stab Reserve2,046,299 
Total Unusual Revenues2,046,299 

 

Shared Services
  • Shared fuel costs with Township
  • Shared township services for vehicle repairs
  • Sussex County Regional Transportation Cooperative
  • Morris County Purchasing Cooperative
  • Recreational/athletic field maintenance shared svcs with Township
  • School Alliance Insurance Fund
  • Transportation jointures with Sussex Tech and other LEAs

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy42,269,637 (A)
Estimated Net Taxable Valuation (as of 01/01/2008)2,421,704,200 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.7455 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy47,553,445 (D)
Estimated Net Taxable Valuation (as of 01/01/2008)2,421,704,200 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.9636 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy42,269,637 (G)
Estimated Equalized Valuation (as of 10/01/2007)3,645,359,933 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.1595 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy47,553,445 (J)
Estimated Equalized Valuation (as of 10/01/2007)3,645,359,933 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.3045 (L)