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User Friendly Budgets
2010

SUSSEX - SPARTA TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time3,5863,5113,652
Pupils on Roll Regular Shared-Time677
spacing
Pupils on Roll - Special Full-Time400406406
Pupils on Roll - Special Shared-Time666
Private School Placements274344
spacing
Pupils Sent to Other Districts-Reg Prog011
Pupils Sent to Other Dists-Spec Ed Prog101212
Pupils Received272828
Pupils in State Facilities110

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 2,339,378 0
Revenues from Local Sources:
Local Tax Levy 10-1210 42,269,637 44,514,252 48,335,153
Tuition 10-1300 13,500 27,000 27,000
Interest Earned on Capital Reserve Funds 10-1XXX 8,551 12,000 12,000
Other Restricted Miscellaneous Revenues 10-1XXX 0 0 195,682
Unrestricted Miscellaneous Revenues 10-1XXX 184,504 90,000 90,000
SUBTOTAL  42,476,192 44,643,252 48,659,835
Revenues from State Sources:
Extraordinary Aid 10-3131 346,039 235,909 200,523
Categorical Special Education Aid 10-3132 1,901,597 1,925,258 1,901,698
Equalization Aid 10-3176 3,530,803 2,680,846 2,540,642
Categorical Security Aid 10-3177 251,386 253,636 80,427
Categorical Transportation Aid 10-3121 1,422,213 1,788,560 0
SUBTOTAL  7,452,038 6,884,209 4,723,290
Revenues from Federal Sources:
Equalization Aid - ARRA ESF 16-4520 0 572,107 0
Equalization Aid - ARRA GSF 17-4521 0 22,147 0
SUBTOTAL  0 594,254 0
Adjustment for Prior Year Encumbrances  0 469,757 0
Actual Revenues (Over)/Under Expenditures  3,739,838 0 0
TOTAL OPERATING BUDGET  53,668,068 54,930,850 53,383,125
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 69,723 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 661,746 604,338 604,338
TOTAL REVENUES FROM STATE SOURCES  661,746 604,338 604,338
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 894,680 837,980 837,980
Vocational Education 20-4430 36,490 0 0
Other 20-4XXX 89,638 73,932 73,932
TOTAL REVENUES FROM FEDERAL SOURCES  1,020,808 911,912 911,912
TOTAL GRANTS AND ENTITLEMENTS  1,752,277 1,516,250 1,516,250
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 992,623 866,325
Transfers from Other Funds 40-5200 737,549 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 5,283,808 4,148,612 4,326,911
Miscellaneous 40-1XXX 2,819 0 0
TOTAL REVENUES FROM LOCAL SOURCES  5,286,627 4,148,612 4,326,911
Revenues from State Sources:
Debt Service Aid Type II 40-3160 713,974 686,574 587,580
TOTAL LOCAL REPAYMENT OF DEBT  6,738,150 5,827,809 5,780,816
Actual Revenues (Over)/Under Expenditures  -866,325 0 0
TOTAL REPAYMENT OF DEBT  5,871,825 5,827,809 5,780,816
TOTAL REVENUES/SOURCES  61,292,170 62,274,909 60,680,191
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  61,292,170 62,274,909 60,680,191

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX19,234,08019,420,45818,056,766
Special Education 11-2XX-100-XXX3,991,1754,096,6343,813,045
Basic Skills/Remedial 11-230-100-XXX354,814382,752398,023
Bilingual Education 11-240-100-XXX089,50898,088
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX303,783431,843200,654
School Sponsored Athletics 11-402-100-XXX582,965609,648514,323
Other Instructional Programs 11-4XX-100-XXX323,668204,403211,873
Support Services:
Tuition 11-000-100-XXX1,864,6261,732,5051,934,377
Health Services 11-000-213-XXX496,346499,703441,292
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217852,105823,627817,752
Guidance 11-000-218-XXX1,246,1391,170,232788,821
Child Study Teams 11-000-219-XXX1,639,1801,829,7331,481,165
Improvement of Instructional Services 11-000-221-XXX472,004481,460384,126
Educational Media Services - School Library 11-000-222-XXX463,225571,034538,658
Instructional Staff Training Services 11-000-223-XXX34,92467,38276,205
General Administration 11-000-230-XXX714,221789,536773,689
School Administration 11-000-240-XXX2,318,6912,418,5952,380,868
Central Svcs & Admin Info Technology 11-000-25X-XXX790,822709,489783,190
Operation and Maintenance of Plant Services 11-000-26X-XXX4,504,5355,218,3255,328,371
Student Transportation Services 11-000-270-XXX3,624,2644,209,7074,253,894
Personal Services - Employee Benefits 11-XXX-XXX-2XX8,904,3909,041,5979,953,945
Total Support Services Expenditures 27,925,47229,562,92529,936,353
TOTAL GENERAL CURRENT EXPENSE 52,715,95754,798,17153,229,125
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604012,00012,000
Equipment 12-XXX-XXX-73X59,7049,25655,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX535,93677,78810,218
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931285,41300
Capital Reserve-Transfer to Repayment of Debt 12-000-4XX-93319,95000
TOTAL CAPITAL EXPENDITURES 901,00399,04477,218
Transfer of Funds to Charter Schools 10-000-100-56X51,10833,63576,782
OPERATING BUDGET GRAND TOTAL 53,668,06854,930,85053,383,125
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX69,72300
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX96,13382,14082,140
Nonpublic Auxiliary Services 20-XXX-XXX-XXX166,996135,460135,460
Nonpublic Handicapped Services 20-XXX-XXX-XXX204,946214,495214,495
Nonpublic Nursing Services 20-XXX-XXX-XXX132,166113,457113,457
Nonpublic Technology Initiative 20-XXX-XXX-XXX61,50558,78658,786
Total State Projects 661,746604,338604,338
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX894,680837,980837,980
Vocational Education 20-XXX-XXX-XXX36,49000
Other Special Projects 20-XXX-XXX-XXX89,63873,93273,932
Total Federal Projects 1,020,808911,912911,912
TOTAL GRANTS AND ENTITLEMENTS 1,752,2771,516,2501,516,250
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX5,871,8255,827,8095,780,816
TOTAL REPAYMENT OF DEBT 5,871,8255,827,8095,780,816
Total Expenditures 61,292,17062,274,90960,680,191
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 61,272,22062,274,90960,680,191

 

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 Budget1,110,960827,853423,289423,289
  Repayment of Debt992,6231,858,948866,3250
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve594,544603,095615,095627,095
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve5,526,6251,934,81400
      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 Cost10,72611,84812,07412,47411,594
Total Classroom Instruction6,8147,4977,4337,7107,222
Classroom-Salaries and Benefits6,4887,1547,2567,4407,060
Classroom-General Supplies and Textbooks307332153246142
Classroom-Purchased Services and Other1911242420
Total Support Services1,4151,6151,6661,7091,405
Support Services-Salaries and Benefits1,2661,4761,5141,5521,233
Total Administrative Costs1,0441,1621,1731,2021,201
Administration-Salaries and Benefits862966957981980
Legal Costs00171815
Total Operations and Maintenance of Plant1,1701,2661,4401,4811,489
Operations & Maintenance of Plant-Salary & Ben.595646706724750
Total Food Services Costs50000
Total Extracurricular Costs241267312320216
Total Equipment Costs20150214
Employee Benefits as a % of Salaries23.426.525.925.930.7

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
  • Servicing of Maintenance and transportation vehicles.
  • Fuel for maintainance and transportation vehicles.
  • Sussex County Regional Co-Operative - Transportation services.
  • Morris County Co-Operative - Joint Purchasing
  • Sussex County Technical Schoool - Transportation jointures and bus repair
  • Kittatiny Regional HS - Transportation Jointures

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy48,335,153 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)2,448,744,000 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1001.9739 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy52,662,064 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)2,448,744,000 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1002.1506 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy48,335,153 (G)
Estimated Equalized Valuation (as of 10/01/2009)3,608,082,815 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1001.3396 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy52,662,064 (J)
Estimated Equalized Valuation (as of 10/01/2009)3,608,082,815 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1001.4596 (L)

 

Administrative Salaries
Employee Name: Dr. J. Thomas J. Morton 
Job TitleSuperintendent 
Base Annual Salary235,207 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract08/16/2004 
  Ending Date of Contract 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 22 
  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 14 
  Description of Other Contracted Non-working DaysHolidays 
Benefits: 
Allowances9,644 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other15,000 
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  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: Dr. Kathleen Monks 
Job TitleAssistant Superintendent 
Base Annual Salary168,840 
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 Contract 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 22 
  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 14 
  Description of Other Contracted Non-working DaysHolidays 
Benefits: 
Allowances3,115 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other15,000 
  Retirement Plans
Contractual Post-Employment Benefits Amount14,440 
  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: Dr. Warren S. Ceurvels 
Job TitleAssistant Superintendent Board Secretary 
Base Annual Salary172,640 
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 Contract 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 22 
  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 14 
  Description of Other Contracted Non-working DaysHolidays 
Benefits: 
Allowances2,211 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other15,000 
  Retirement Plans
Contractual Post-Employment Benefits Amount14,440 
  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: Keith Gourlay 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary103,204 
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 Contract 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 22 
  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 14 
  Description of Other Contracted Non-working DaysHolidays 
Benefits: 
Allowances726 
Bonuses
Stipends1,000 
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount14,440 
  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