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User Friendly Budgets
2010

SUSSEX - FRANKFORD TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time579545538
spacing
Pupils on Roll - Special Full-Time838585
Private School Placements210
spacing
Pupils Sent to Other Districts-Reg Prog200
Pupils Sent to Other Dists-Spec Ed Prog013
Pupils Received6700

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 21,625 218,000
Budgeted Fund Bal - Deposit to Capital Reserve 10-303 0 3,000 0
Withdrawal from Cap Res-for Local Share 10-307 0 0 33,919
Revenues from Local Sources:
Local Tax Levy 10-1210 6,348,953 7,706,177 7,993,671
Tuition 10-1300 888,341 0 12,000
Transportation Fees from Other LEAs 10-1420-1440 71,468 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 4,728 3,000 3,000
Other Restricted Miscellaneous Revenues 10-1XXX 4,036 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 3,507 16,000 11,000
SUBTOTAL  7,321,033 7,725,177 8,019,671
Revenues from State Sources:
Extraordinary Aid 10-3131 7,744 0 0
Other State Aids 10-3XXX 9,048 0 0
Categorical Special Education Aid 10-3132 262,908 299,560 286,096
Equalization Aid 10-3176 358,243 113,574 0
Categorical Security Aid 10-3177 37,550 43,885 42,193
Adjustment Aid 10-3178 1,481,261 1,780,233 1,382,179
Categorical Transportation Aid 10-3121 217,133 269,498 254,802
SUBTOTAL  2,373,887 2,506,750 1,965,270
Revenues from Federal Sources:
Equalization Aid - ARRA ESF 16-4520 0 24,237 0
Equalization Aid - ARRA GSF 17-4521 0 938 0
SUBTOTAL  0 25,175 0
Actual Revenues (Over)/Under Expenditures  74,931 0 0
TOTAL OPERATING BUDGET  9,769,851 10,281,727 10,236,860
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 1,000 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 38,420 29,125 20,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 145,137 153,320 120,000
Other 20-4XXX 23,023 49,831 20,000
TOTAL REVENUES FROM FEDERAL SOURCES  206,580 232,276 160,000
TOTAL GRANTS AND ENTITLEMENTS  207,580 232,276 160,000
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 87,598 88,663 89,463
TOTAL REVENUES FROM LOCAL SOURCES  87,598 88,663 89,463
TOTAL LOCAL REPAYMENT OF DEBT  87,598 88,663 89,463
Actual Revenues (Over)/Under Expenditures  2 0 0
TOTAL REPAYMENT OF DEBT  87,600 88,663 89,463
TOTAL REVENUES/SOURCES  10,065,031 10,602,666 10,486,323
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  10,065,031 10,602,666 10,486,323

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX3,600,7483,675,6303,496,802
Special Education 11-2XX-100-XXX917,412963,8401,194,260
Basic Skills/Remedial 11-230-100-XXX203,520226,763249,488
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX34,27436,52433,201
School Sponsored Athletics 11-402-100-XXX29,12834,44133,628
Other Instructional Programs 11-4XX-100-XXX19,38324,20222,332
Support Services:
Tuition 11-000-100-XXX65,535105,59394,968
Health Services 11-000-213-XXX115,625129,03794,944
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217241,589190,663170,158
Guidance 11-000-218-XXX129,764141,165163,133
Child Study Teams 11-000-219-XXX240,935247,579253,978
Improvement of Instructional Services 11-000-221-XXX23,44924,21425,040
Educational Media Services - School Library 11-000-222-XXX37,33046,15049,530
Instructional Staff Training Services 11-000-223-XXX9,4065,8898,250
General Administration 11-000-230-XXX245,868303,242282,118
School Administration 11-000-240-XXX233,504260,564268,625
Central Svcs & Admin Info Technology 11-000-25X-XXX254,138286,264248,647
Operation and Maintenance of Plant Services 11-000-26X-XXX758,813849,857829,705
Student Transportation Services 11-000-270-XXX864,342795,552719,582
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,504,1731,654,6931,858,349
Food Services 11-000-310-XXX7,5088,0500
Total Support Services Expenditures 4,731,9795,048,5125,067,027
TOTAL GENERAL CURRENT EXPENSE 9,536,44410,009,91210,096,738
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60403,0003,000
Equipment 12-XXX-XXX-73X9,617195,57129,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX190,146034,122
TOTAL CAPITAL EXPENDITURES 199,763198,57166,122
Transfer of Funds to Charter Schools 10-000-100-56X33,64473,24474,000
OPERATING BUDGET GRAND TOTAL 9,769,85110,281,72710,236,860
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX1,00000
Federal Projects:
Title I 20-XXX-XXX-XXX38,42029,12520,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX145,137153,320120,000
Other Special Projects 20-XXX-XXX-XXX23,02349,83120,000
Total Federal Projects 206,580232,276160,000
TOTAL GRANTS AND ENTITLEMENTS 207,580232,276160,000
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX87,60088,66389,463
TOTAL REPAYMENT OF DEBT 87,60088,66389,463
Total Expenditures 10,065,03110,602,66610,486,323
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 10,065,03110,602,66610,486,323

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/08
Audited
Balance
6/30/09
Estimated
Balance
6/30/10
Estimated
Balance
6/30/11
Unassigned:
  General Operating Budget413,513261,792262,813250,000
  Repayment of Debt2000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve157,594162,322168,322137,403
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve198,241318,886205,1870
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2007-08
Actual
2008-09
Actual
2009-10
Original
Budget
2009-10
Revised
Budget
2010-11
Proposed
Budget
Total Comparative Per Pupil Cost12,74613,49314,41714,71615,164
Total Classroom Instruction8,3769,1209,5529,71310,190
Classroom-Salaries and Benefits8,0458,7269,2299,3849,846
Classroom-General Supplies and Textbooks267361286292290
Classroom-Purchased Services and Other6433373754
Total Support Services1,4431,5341,6181,5461,559
Support Services-Salaries and Benefits1,3491,4641,5201,4451,462
Total Administrative Costs1,3671,3601,4791,5881,585
Administration-Salaries and Benefits1,0941,0871,1161,2821,328
Legal Costs008816
Total Operations and Maintenance of Plant1,4401,3201,4661,5091,515
Operations & Maintenance of Plant-Salary & Ben.674674717743788
Total Food Services Costs0120130
Total Extracurricular Costs99121135138134
Total Equipment Costs10615031347
Employee Benefits as a % of Salaries24.22425.425.228.1

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2010 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 2009-10 revised appropriations and 2010-11 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
  • SNOW PLOWING PROVIDED BY TOWNSHIP
  • CURRICULUM COORDINATOR SHARED WITH LAFAYETTE SCHOOL DISTRICT
  • SHARED TRANSPORTATION COORDINATION WITH HIGH-POINT&SUSSEX/WANTAGE SDs
  • JOINT PURCHASING AGREEMENTS WITH MUNICIPALITIES & OTHER DISTRICTS:
  • EDUCATIONAL DATA SVCS: SCHOOL, OFFICE AND CUSTODIAL SUPPLY
  • ACES: ELECTRICAL ENERGY PURCHASING
  • ROCKAWAY TWP: HEATING OIL/ENERGY PURCHASING
  • SAIF: JOINT INSURANCE FUND FOR SCHOOL INSURANCE POLICIES
  • MIDDLESEX REGIONAL ESC CO-OP: TECHNOLOGY AND SUPPLY PURCHASING
  • MORRIS COUNTY COOP. PRICING COUNCIL: EQUIPMENT AND FACILITY PURCHASING
  • SUSSEX COUNTY SHARED SVCS: VEHICLE & EQUIPMENT FUEL PURCHASING

 

Estimated Tax Rate Information
BRANCHVILLE
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,159,348 (A)
Estimated Net Taxable Valuation (as of 02/01/2010)147,337,661 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.7869 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,172,323 (D)
Estimated Net Taxable Valuation (as of 02/01/2010)147,337,661 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.7957 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,159,348 (G)
Estimated Equalized Valuation (as of 02/08/2010)94,439,514 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1001.2276 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,172,323 (J)
Estimated Equalized Valuation (as of 02/08/2010)94,439,514 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1001.2413 (L)
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FRANKFORD TWP
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy0 (A)
Estimated Net Taxable Valuation (as of 01/08/2010)951,598,197 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x100 0 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy0 (D)
Estimated Net Taxable Valuation (as of 01/08/2010)951,598,197 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x100 0 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy0 (G)
Estimated Equalized Valuation (as of 02/08/2010)623,401,206 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x100 0 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy0 (J)
Estimated Equalized Valuation (as of 02/08/2010)623,401,206 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x100 0 (L)
spacing
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,834,323 (A)
Estimated Net Taxable Valuation (as of //)0 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x100 0 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,981,802 (D)
Estimated Net Taxable Valuation (as of //)0 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x100 0 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,834,323 (G)
Estimated Equalized Valuation (as of //)0 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x100 0 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,981,802 (J)
Estimated Equalized Valuation (as of //)0 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x100 0 (L)

 

Administrative Salaries
Employee Name: B HIRSCH 
Job TitleSuperintendent PRINCIPAL 
Base Annual Salary136,373 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2008 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances5,048 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount10,000 
  Description of: 
   Buyback of Sick Days at the End of ContractSAME AS TEACHERS-SEE OTHER BENEFIT 1 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment BenefitsMAX SICK/VACA BUYBACK AT RETIREMENT 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: C LESSARD 
Job TitleBusiness Administrator BOARD SECRETARY 
Base Annual Salary86,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances3,104 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: M ORR 
Job TitlePrincipal 
Base Annual Salary104,500 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances2,035 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other500 
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of ContractSAME AS TEACHERS 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: R CRAWFORD 
Job TitleCoordinator/Dir./Mgr./Supvr. Buildings & Grounds 
Base Annual Salary80,734 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 15 
  Contracted Number of Annual Sick Days12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances769 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of ContractSAME AS NON-CERTIFICATED SUPPORT STAFF 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments