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User Friendly Budgets
2011-2012

SUSSEX - SPARTA TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time3,5113,4363,471
Pupils on Roll Regular Shared-Time71414
spacing
Pupils on Roll - Special Full-Time406432435
Pupils on Roll - Special Shared-Time633
Private School Placements432325
spacing
Pupils Sent to Other Districts-Reg Prog1045
Pupils Sent to Other Dists-Spec Ed Prog121112
Pupils Received282927
Pupils in State Facilities111

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 0 1,368,794
Withdrawal from Cap Res-for Local Share 10-307 0 48,000 0
Transfers from Other Funds 10-5200 207,265 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 44,514,252 48,335,153 48,733,462
Tuition 10-1300 49,981 27,000 54,000
Interest Earned on Capital Reserve Funds 10-1XXX 4,981 12,000 12,000
Other Restricted Miscellaneous Revenues 10-1XXX 0 195,682 195,682
Unrestricted Miscellaneous Revenues 10-1XXX 52,766 90,000 90,000
SUBTOTAL  44,621,980 48,659,835 49,085,144
Revenues from State Sources:
Extraordinary Aid 10-3131 461,655 200,523 200,523
Other State Aids 10-3XXX 16,292 0 0
Categorical Special Education Aid 10-3132 1,925,258 1,901,698 1,901,698
Equalization Aid 10-3176 2,680,846 2,540,642 2,540,642
Categorical Security Aid 10-3177 102,862 80,427 251,044
Categorical Transportation Aid 10-3121 1,788,560 0 373,994
SUBTOTAL  6,975,473 4,723,290 5,267,901
Revenues from Federal Sources:
Equalization Aid - ARRA ESF 16-4520 572,107 0 0
Equalization Aid - ARRA GSF 17-4521 22,147 0 0
Education Jobs Fund 18-4522 0 240,025 0
SUBTOTAL  594,254 240,025 0
Adjustment for Prior Year Encumbrances  0 452,476 0
Actual Revenues (Over)/Under Expenditures  483,524 0 0
TOTAL OPERATING BUDGET  52,882,496 54,123,626 55,721,839
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 16,882 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 549,005 604,338 625,488
TOTAL REVENUES FROM STATE SOURCES  549,005 604,338 625,488
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,755,193 837,980 837,980
Vocational Education 20-4430 20,803 0 0
Other 20-4XXX 67,497 73,932 72,195
TOTAL REVENUES FROM FEDERAL SOURCES  1,843,493 911,912 910,175
TOTAL GRANTS AND ENTITLEMENTS  2,409,380 1,516,250 1,535,663
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 866,325 0
Revenues from Local Sources:
Local Tax Levy 40-1210 4,148,612 4,326,911 5,317,433
TOTAL REVENUES FROM LOCAL SOURCES  4,148,612 4,326,911 5,317,433
Revenues from State Sources:
Debt Service Aid Type II 40-3160 686,574 587,580 606,895
TOTAL LOCAL REPAYMENT OF DEBT  4,835,186 5,780,816 5,924,328
Actual Revenues (Over)/Under Expenditures  992,623 0 0
TOTAL REPAYMENT OF DEBT  5,827,809 5,780,816 5,924,328
TOTAL REVENUES/SOURCES  61,119,685 61,420,692 63,181,830
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  61,119,685 61,420,692 63,181,830

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX19,744,99718,288,12219,129,131
Special Education 11-2XX-100-XXX4,044,3383,813,0453,865,559
Basic Skills/Remedial 11-230-100-XXX273,226398,023363,537
Bilingual Education 11-240-100-XXX89,50898,08890,108
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX405,211202,171143,520
School Sponsored Athletics 11-402-100-XXX603,919518,295625,547
Other Instructional Programs 11-4XX-100-XXX151,221211,87355,963
Support Services:
Tuition 11-000-100-XXX1,627,9561,951,9202,401,351
Health Services 11-000-213-XXX506,529441,419460,824
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217747,779892,8651,174,956
Guidance 11-000-218-XXX1,046,301790,186899,832
Child Study Teams 11-000-219-XXX1,684,2361,485,0741,419,410
Improvement of Instructional Services 11-000-221-XXX430,199384,418407,020
Educational Media Services - School Library 11-000-222-XXX571,397539,889510,466
Instructional Staff Training Services 11-000-223-XXX29,06277,92676,455
General Administration 11-000-230-XXX827,007808,276830,535
School Administration 11-000-240-XXX2,476,1852,397,0482,264,594
Central Svcs & Admin Info Technology 11-000-25X-XXX738,501784,265809,394
Operation and Maintenance of Plant Services 11-000-26X-XXX4,556,9585,493,8915,142,650
Student Transportation Services 11-000-270-XXX3,732,7454,343,8004,045,431
Personal Services - Employee Benefits 11-XXX-XXX-2XX8,407,97610,001,03210,611,167
Total Support Services Expenditures 27,382,83130,392,00931,054,085
TOTAL GENERAL CURRENT EXPENSE 52,695,25153,921,62655,327,450
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604012,00012,000
Equipment 12-XXX-XXX-73X14,36455,00065,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX77,79858,2185,942
TOTAL CAPITAL EXPENDITURES 92,162125,21882,942
Transfer of Funds to Charter Schools 10-000-100-56X95,08376,782311,447
OPERATING BUDGET GRAND TOTAL 52,882,49654,123,62655,721,839
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX16,88200
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX110,43582,14098,845
Nonpublic Auxiliary Services 20-XXX-XXX-XXX103,731135,460116,112
Nonpublic Handicapped Services 20-XXX-XXX-XXX193,667214,495171,499
Nonpublic Nursing Services 20-XXX-XXX-XXX135,873113,457239,032
Nonpublic Technology Initiative 20-XXX-XXX-XXX058,7860
Other Special Projects 20-XXX-XXX-XXX5,29900
Total State Projects 549,005604,338625,488
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,755,193837,980837,980
Vocational Education 20-XXX-XXX-XXX20,80300
Other Special Projects 20-XXX-XXX-XXX67,49773,93272,195
Total Federal Projects 1,843,493911,912910,175
TOTAL GRANTS AND ENTITLEMENTS 2,409,3801,516,2501,535,663
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX5,827,8095,780,8165,924,328
TOTAL REPAYMENT OF DEBT 5,827,8095,780,8165,924,328
Total Expenditures 61,119,68561,420,69263,181,830
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 61,119,68561,420,69263,181,830

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/09
Audited
Balance
6/30/10
Estimated
Balance
6/30/11
Estimated
Balance
6/30/12
Unassigned:
  General Operating Budget827,8531,299,6881,299,6881,073,423
  Repayment of Debt1,858,948866,32500
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve603,095457,302421,302433,302
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve1,934,8141,142,5291,142,5290
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2008-09
Actual
2009-10
Actual
2010-11
Original
Budget
2010-11
Revised
Budget
2011-12
Proposed
Budget
Total Comparative Per Pupil Cost11,84811,93811,59412,31112,517
Total Classroom Instruction7,4977,6487,2227,6487,879
Classroom-Salaries and Benefits7,1547,4107,0607,4697,652
Classroom-General Supplies and Textbooks332229142154208
Classroom-Purchased Services and Other119202519
Total Support Services1,6151,5591,4061,4951,593
Support Services-Salaries and Benefits1,4761,4331,2331,2931,334
Total Administrative Costs1,1621,2291,2011,2721,244
Administration-Salaries and Benefits9661,0169801,0281,001
Legal Costs043152123
Total Operations and Maintenance of Plant1,2661,2991,4891,6051,500
Operations & Maintenance of Plant-Salary & Ben.646697750787740
Total Food Services Costs00000
Total Extracurricular Costs267309216227241
Total Equipment Costs154141417
Employee Benefits as a % of Salaries26.524.230.730.731.6

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2011 Taxpayers Guide to Education Spending (formerly Comparative Spending Guide) and can be found on the Department of Education's Internet address: http://www.state.nj.us/education under Finance. This publication is available in the board office and public libraries. The same calculations were performed using the 2010-11 revised appropriations and 2011-12 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 maintenance and transportation vehicles
  • Sussex County Regional Co-Operative - Transportation services
  • Morris County Co-Operative - Joint Purchasing
  • Sussex County Technical School - Transportation jointures and bus repair
  • Kittatiny Regional High School - Transportation Jointures

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy48,534,308 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)2,448,013,900 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1001.9826 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy53,356,480 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)2,448,013,900 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1002.1796 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy48,534,308 (G)
Estimated Equalized Valuation (as of 10/01/2010)2,390,922,000 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1002.0299 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy53,356,480 (J)
Estimated Equalized Valuation (as of 10/01/2010)2,390,922,000 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1002.2316 (L)

 

Administrative Salaries
Employee Name: Dr. J. Thomas 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 Contract07/01/2010 
  Ending Date of Contract06/30/2015 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 22 
  Contracted Number of Annual Sick Days 12 
  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: 
Allowances
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 Salary169,830 
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 Days260 
  Contracted Number of Annual Vacation Days 22 
  Contracted Number of Annual Sick Days 12 
  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 TitleBusiness Administrator 
Base Annual Salary176,093 
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 Days260 
  Contracted Number of Annual Vacation Days 22 
  Contracted Number of Annual Sick Days 12 
  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 Salary104,712 
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 Days260 
  Contracted Number of Annual Vacation Days 22 
  Contracted Number of Annual Sick Days 12 
  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