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User Friendly Budgets
2010

SUSSEX - FREDON TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time311308295
spacing
Pupils on Roll - Special Full-Time284136
Private School Placements111
spacing
Pupils Sent to Other Dists-Spec Ed Prog7110

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 0 129,124
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 0 139,992 0
Transfers from Other Funds 10-5200 -63,714 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 4,061,965 4,183,762 4,098,800
Interest Earned on Capital Reserve Funds 10-1XXX 38 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 42,535 15,000 5,000
SUBTOTAL  4,104,538 4,198,762 4,103,800
Revenues from State Sources:
Extraordinary Aid 10-3131 59,820 0 0
Other State Aids 10-3XXX 4,457 0 0
Categorical Special Education Aid 10-3132 176,069 175,023 98,625
Equalization Aid 10-3176 292,118 226,553 286,172
Categorical Security Aid 10-3177 24,642 24,039 0
Categorical Transportation Aid 10-3121 125,306 157,256 0
SUBTOTAL  682,412 582,871 384,797
Revenues from Federal Sources:
Equalization Aid - ARRA ESF 16-4520 0 48,348 0
Equalization Aid - ARRA GSF 17-4521 0 1,872 0
SUBTOTAL  0 50,220 0
Adjustment for Prior Year Encumbrances  0 68,293 0
Actual Revenues (Over)/Under Expenditures  -57,284 0 0
TOTAL OPERATING BUDGET  4,665,952 5,040,138 4,617,721
GRANTS AND ENTITLEMENTS
Revenues from Federal Sources:
Title I 20-4411-4416 11,063 0 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 69,966 45,000 45,000
Other 20-4XXX 45,106 0 20,000
TOTAL REVENUES FROM FEDERAL SOURCES  126,135 45,000 65,000
TOTAL GRANTS AND ENTITLEMENTS  126,135 45,000 65,000
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 4,347 0
Transfers from Other Funds 40-5200 63,714 0 0
Transfers from Capital Reserve 40-5210 0 139,992 0
Revenues from Local Sources:
Local Tax Levy 40-1210 0 55,000 199,881
Miscellaneous 40-1XXX 14,559 0 0
TOTAL REVENUES FROM LOCAL SOURCES  14,559 55,000 199,881
Revenues from State Sources:
Debt Service Aid Type II 40-3160 32,484 88,720 58,949
TOTAL LOCAL REPAYMENT OF DEBT  110,757 288,059 258,830
Actual Revenues (Over)/Under Expenditures  10,496 0 0
TOTAL REPAYMENT OF DEBT  121,253 288,059 258,830
TOTAL REVENUES/SOURCES  4,913,340 5,373,197 4,941,551
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Capital Reserve 40-5210 0 139,992 0
TOTAL REVENUES/SOURCES NET OF TRANSFERS  4,913,340 5,233,205 4,941,551

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,544,6691,534,8661,454,134
Special Education 11-2XX-100-XXX109,924169,895179,275
Basic Skills/Remedial 11-230-100-XXX117,125115,870147,563
Bilingual Education 11-240-100-XXX0550550
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX12,95319,58021,260
Support Services:
Tuition 11-000-100-XXX254,072189,514231,596
Attendance and Social Work Services 11-000-211-XXX9,8837,4067,613
Health Services 11-000-213-XXX54,60458,25859,815
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217217,153248,075191,005
Guidance 11-000-218-XXX35,13534,85048,500
Child Study Teams 11-000-219-XXX163,340214,966238,698
Improvement of Instructional Services 11-000-221-XXX2,5634,8894,625
Educational Media Services - School Library 11-000-222-XXX72,07474,46656,724
Instructional Staff Training Services 11-000-223-XXX11,49913,0118,250
General Administration 11-000-230-XXX267,012314,645285,005
School Administration 11-000-240-XXX73,21774,96784,829
Central Svcs & Admin Info Technology 11-000-25X-XXX177,219195,892152,653
Operation and Maintenance of Plant Services 11-000-26X-XXX326,709373,403365,494
Student Transportation Services 11-000-270-XXX447,814462,673371,953
Personal Services - Employee Benefits 11-XXX-XXX-2XX555,103619,993662,637
Food Services 11-000-310-XXX02,5001,000
Total Support Services Expenditures 2,667,3972,889,5082,770,397
TOTAL GENERAL CURRENT EXPENSE 4,452,0684,730,2694,573,179
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X27,19829,9743,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX177,75892,731964
Capital Reserve-Transfer to Repayment of Debt 12-000-4XX-9330139,9920
TOTAL CAPITAL EXPENDITURES 204,956262,6973,964
Transfer of Funds to Charter Schools 10-000-100-56X8,92847,17240,578
OPERATING BUDGET GRAND TOTAL 4,665,9525,040,1384,617,721
SPECIAL GRANTS AND ENTITLEMENTS
Federal Projects:
Title I 20-XXX-XXX-XXX11,06300
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX69,96645,00045,000
Other Special Projects 20-XXX-XXX-XXX45,106020,000
Total Federal Projects 126,13545,00065,000
TOTAL GRANTS AND ENTITLEMENTS 126,13545,00065,000
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX121,253288,059258,830
TOTAL REPAYMENT OF DEBT 121,253288,059258,830
Total Expenditures 4,913,3405,373,1974,941,551
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 4,913,3405,233,2054,941,551

 

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 Budget328,032379,124379,124250,000
  Repayment of Debt10,496000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve14,99276,31500
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0000
      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 Cost10,10911,17810,97711,75212,066
Total Classroom Instruction5,4616,3725,9916,3266,663
Classroom-Salaries and Benefits5,0875,9235,4595,7266,272
Classroom-General Supplies and Textbooks244313320344166
Classroom-Purchased Services and Other131136212256225
Total Support Services1,7811,9692,0522,2082,208
Support Services-Salaries and Benefits1,3581,5281,4811,6861,697
Total Administrative Costs1,6141,7701,7331,9291,840
Administration-Salaries and Benefits1,1321,2341,1871,2831,264
Legal Costs00819584
Total Operations and Maintenance of Plant1,2191,0171,1291,2091,254
Operations & Maintenance of Plant-Salary & Ben.598232637707720
Total Food Services Costs00773
Total Extracurricular Costs3147606878
Total Equipment Costs728178869
Employee Benefits as a % of Salaries20.722.623.223.224.8

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
  • Shared services consist of but are not limited the following:
  • Stillwater/Fredon - LDTC - 2 days @ Fredon and 3 days @ Stillwater
  • Allamuchy/Fredon - Interlocal Service Agreement - sub nursing service
  • Hampton/Stillwater/Fredon/Sandyston/Kittatinny - curriculum coordinator
  • Sussex County Regional Cooperative - Transportation Services
  • Educational Data Services - Bid purchasing cooperative
  • Kittatinny Regional - N/P Transportation & Aid in Lieu of services
  • ACES Bid - Energy cooperative
  • Educational Services Commission of Morris County - Cooperative
  • Sussex County Educational Services Commission - Substitute Services
  • ACT Bid - Communications cooperative
  • Fredon School / Fredon Township - snow removal & field maintenance

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,098,800 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)559,811,217 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.7322 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,298,681 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)559,811,217 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.7679 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,098,800 (G)
Estimated Equalized Valuation (as of 10/01/2009)530,967,232 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.7719 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,298,681 (J)
Estimated Equalized Valuation (as of 10/01/2009)530,967,232 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.8096 (L)

 

Administrative Salaries
Employee Name: Donna Mosner 
Job TitleBusiness Administrator 
Base Annual Salary97,818 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days240 
  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: 
Allowances
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: Salvatore Constantino 
Job TitleSuperintendent 
Base Annual Salary127,308 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract07/01/2015 
  Contracted Number of Annual Work Days240 
  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: 
Allowances
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