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User Friendly Budgets
2009

SUSSEX - WALLKILL VALLEY REGIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time742691683
Pupils on Roll Regular Shared-Time433
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Pupils on Roll - Special Full-Time122133142
Pupils on Roll - Special Shared-Time222
Private School Placements181714
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Pupils Sent to Other Dists-Spec Ed Prog454
Pupils in State Facilities213

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 871,164 993,997
Revenues from Local Sources:
Local Tax Levy 10-1210 7,999,486 8,285,245 8,249,911
Tuition 10-1300 3,800 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 1,705 25 15
Other Restricted Miscellaneous Revenues 10-1XXX 74,066 50,000 780
Unrestricted Miscellaneous Revenues 10-1XXX 14,774 51,000 48,000
SUBTOTAL  8,093,831 8,386,270 8,298,706
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 3,737,004 0 0
Transportation Aid 10-3120 374,213 0 0
Special Education Aid 10-3130 467,255 0 0
Bilingual Education 10-3140 4,672 0 0
Extraordinary Aid 10-3131 50,689 60,570 60,570
Consolidated Aid 10-3195 99,955 0 0
Additional Formula Aid 10-3196 285,201 0 0
Other State Aids 10-3XXX 6,865 0 0
Categorical Special Education Aid 10-3132 0 431,083 420,730
Equalization Aid 10-3176 0 3,381,823 3,013,282
Categorical Security Aid 10-3177 0 60,185 59,793
Adjustment Aid 10-3178 0 770,528 1,071,820
Categorical Transportation Aid 10-3121 0 390,045 468,039
SUBTOTAL  5,025,854 5,094,234 5,094,234
Adjustment for Prior Year Encumbrances  0 12,775 0
Actual Revenues (Over)/Under Expenditures  112,363 0 0
TOTAL OPERATING BUDGET  13,232,048 14,364,443 14,386,937
GRANTS AND ENTITLEMENTS
Revenues from Federal Sources:
Title I 20-4411-4416 19,289 31,662 26,914
I.D.E.A. Part B (Handicapped) 20-4420-4429 150,996 152,556 129,673
Vocational Education 20-4430 35,823 31,697 26,942
Other 20-4XXX 19,477 19,315 16,417
TOTAL REVENUES FROM FEDERAL SOURCES  225,585 235,230 199,946
TOTAL GRANTS AND ENTITLEMENTS  225,585 235,230 199,946
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 351,118 166,082
Transfers from Other Funds 40-5200 78,917 10,000 198,056
Revenues from Local Sources:
Local Tax Levy 40-1210 615,727 19,893 0
TOTAL REVENUES FROM LOCAL SOURCES  615,727 19,893 0
Revenues from State Sources:
Debt Service Aid Type II 40-3160 243,243 0 0
TOTAL LOCAL REPAYMENT OF DEBT  937,887 381,011 364,138
Actual Revenues (Over)/Under Expenditures  -25,768 0 0
TOTAL REPAYMENT OF DEBT  912,119 381,011 364,138
TOTAL REVENUES/SOURCES  14,369,752 14,980,684 14,951,021

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX4,556,2695,120,4915,071,841
Special Education 11-2XX-100-XXX496,779546,745563,295
Basic Skills/Remedial 11-230-100-XXX63,53081,91081,900
Bilingual Education 11-240-100-XXX5,1385,2505,100
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX80,43589,70090,165
School Sponsored Athletics 11-402-100-XXX531,553550,000570,343
Other Instructional Programs 11-4XX-100-XXX3,3501,0000
Support Services:
Tuition 11-000-100-XXX869,014992,0001,074,780
Health Services 11-000-213-XXX102,903106,815106,750
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217115,821150,800133,000
Guidance 11-000-218-XXX434,780461,035476,351
Child Study Teams 11-000-219-XXX298,039310,675313,353
Improvement of Instructional Services 11-000-221-XXX11,81613,00013,000
Educational Media Services - School Library 11-000-222-XXX172,629181,900182,948
Instructional Staff Training Services 11-000-223-XXX6,61512,57511,575
General Administration 11-000-230-XXX372,062395,749398,492
School Administration 11-000-240-XXX366,454383,460395,557
Central Svcs & Admin Info Technology 11-000-25X-XXX137,645146,896149,918
Operation and Maintenance of Plant Services 11-000-26X-XXX1,196,9371,261,5911,298,986
Student Transportation Services 11-000-270-XXX1,289,9091,330,9841,369,456
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,763,0992,170,1421,989,112
Total Support Services Expenditures 7,137,7237,917,6227,913,278
TOTAL GENERAL CURRENT EXPENSE 12,874,77714,312,71814,295,922
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60402515
Equipment 12-XXX-XXX-73X56,28151,70041,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX300,990050,000
TOTAL CAPITAL EXPENDITURES 357,27151,72591,015
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 13,232,04814,364,44314,386,937
GRANTS AND ENTITLEMENTS
Federal Projects:
Title I 20-XXX-XXX-XXX19,28931,66226,914
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX150,996152,556129,673
Vocational Education 20-XXX-XXX-XXX35,82331,69726,942
Other Special Projects 20-XXX-XXX-XXX19,47719,31516,417
Total Federal Projects 225,585235,230199,946
TOTAL GRANTS AND ENTITLEMENTS 225,585235,230199,946
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX912,119381,011364,138
TOTAL REPAYMENT OF DEBT 912,119381,011364,138
Total Expenditures 14,369,75214,980,68414,951,021

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/07
Audited
Balance
6/30/08
Estimated
Balance
6/30/09
Estimated
Balance
6/30/10
Unreserved:
  General Operating Budget304,974343,351370,612287,033
  Repayment of Debt159,268185,036166,0820
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve298,7091,7141,7391,754
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve1,595,4501,758,843910,4180
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2006-07
Actual
2007-08
Actual
2008-09
Original
Budget
2008-09
Revised
Budget
2009-10
Proposed
Budget
Total Comparative Per Pupil Cost12,25812,50313,57114,50714,322
Total Classroom Instruction7,1437,3758,1698,7258,571
Classroom-Salaries and Benefits6,8827,0627,8188,3698,204
Classroom-General Supplies and Textbooks218273301311303
Classroom-Purchased Services and Other4340494665
Total Support Services1,5901,5951,6861,8061,802
Support Services-Salaries and Benefits1,3811,3671,4061,5031,507
Total Administrative Costs1,1921,2031,2351,3231,323
Administration-Salaries and Benefits1,0031,0401,0161,0891,097
Total Operations and Maintenance of Plant1,5081,6161,7571,8791,827
Operations & Maintenance of Plant-Salary & Ben.7478199491,003897
Total Food Services Costs00000
Total Extracurricular Costs826714725774798
Total Equipment Costs10966506350
Employee Benefits as a % of Salaries23.423.526.426.524.3

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2009 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 2008-09 revised appropriations and 2009-10 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
  • 1. Purchase of diesel/fuel from Hardyston Township pecludes upkeep and m
  • aintenance of storage equipment.
  • 2. Transportation services for special ed out of district, vo-tech schoo
  • l and private high schools coordinated by High Point RHS, saves money on
  • transp coordinator, advertising, benefits for drivers, etc.
  • 3. Use of certain pieces of equipment borrowed from surrounding area sch
  • ools and municipalities precludes having to purchase these large pieces o
  • f equipment.
  • 4. Member of ACES for electricity provider.

 

Estimated Tax Rate Information
FRANKLIN BORO
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,718,842 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)243,599,787 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.7056 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,718,842 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)243,599,787 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.7056 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,718,842 (G)
Estimated Equalized Valuation (as of 10/01/2008)509,080,953 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.3376 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,718,842 (J)
Estimated Equalized Valuation (as of 10/01/2008)509,080,953 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.3376 (L)
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HAMBURG BORO
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,457,165 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)208,711,334 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.6982 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,457,165 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)208,711,334 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.6982 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,457,165 (G)
Estimated Equalized Valuation (as of 10/01/2008)382,934,382 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.3805 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,457,165 (J)
Estimated Equalized Valuation (as of 10/01/2008)382,934,382 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.3805 (L)
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HARDYSTON TWP
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,294,467 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)709,778,105 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.6050 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,294,467 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)709,778,105 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.6050 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,294,467 (G)
Estimated Equalized Valuation (as of 10/01/2008)1,374,304,946 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.3125 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,294,467 (J)
Estimated Equalized Valuation (as of 10/01/2008)1,374,304,946 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.3125 (L)
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OGDENSBURG BORO
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy779,437 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)116,440,565 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.6694 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy779,437 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)116,440,565 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.6694 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy779,437 (G)
Estimated Equalized Valuation (as of 10/01/2008)245,548,089 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.3174 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy779,437 (J)
Estimated Equalized Valuation (as of 10/01/2008)245,548,089 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.3174 (L)