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User Friendly Budgets
2012-13

SUSSEX - FREDON TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time306295315
spacing
Pupils on Roll - Special Full-Time323426
Private School Placements110
spacing
Pupils Sent to Other Dists-Spec Ed Prog2215

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Revenues from Local Sources:
Local Tax Levy 10-1210 4,098,800 4,180,776 4,238,465
Other Restricted Miscellaneous Revenues 10-1XXX 0 15,000 10,000
Unrestricted Miscellaneous Revenues 10-1XXX 25,771 5,000 0
SUBTOTAL  4,124,571 4,200,776 4,248,465
Revenues from State Sources:
Extraordinary Aid 10-3131 54,342 0 0
Other State Aids 10-3XXX 704 0 0
Categorical Special Education Aid 10-3132 171,658 171,658 178,375
Equalization Aid 10-3176 213,139 262,857 283,446
Categorical Security Aid 10-3177 0 0 24,797
Categorical Transportation Aid 10-3121 0 0 40,049
SUBTOTAL  439,843 434,515 526,667
Revenues from Federal Sources:
SUBTOTAL  0 20,981 0
Adjustment for Prior Year Encumbrances  0 134,105 0
Actual Revenues (Over)/Under Expenditures  137,235 0 0
TOTAL OPERATING BUDGET  4,701,649 4,790,377 4,775,132
GRANTS AND ENTITLEMENTS
Revenues from Federal Sources:
Title I 20-4411-4416 7,842 0 0
Title II 20-4451-4455 7,090 0 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 67,397 45,000 45,000
Other 20-4XXX 74,590 20,000 20,000
TOTAL REVENUES FROM FEDERAL SOURCES  156,919 65,000 65,000
TOTAL GRANTS AND ENTITLEMENTS  156,919 65,000 65,000
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 199,881 205,851 215,285
TOTAL REVENUES FROM LOCAL SOURCES  199,881 205,851 215,285
Revenues from State Sources:
Debt Service Aid Type II 40-3160 58,949 60,710 63,492
TOTAL LOCAL REPAYMENT OF DEBT  258,830 266,561 278,777
TOTAL REPAYMENT OF DEBT  258,830 266,561 278,777
TOTAL REVENUES/SOURCES  5,117,398 5,121,938 5,118,909
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  5,117,398 5,121,938 5,118,909

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,441,3881,401,3811,620,764
Special Education 11-2XX-100-XXX216,898242,312225,441
Basic Skills/Remedial 11-230-100-XXX145,234149,749149,358
Bilingual Education 11-240-100-XXX0550550
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX16,20317,34430,288
Support Services:
Tuition 11-000-100-XXX212,696166,66295,098
Attendance and Social Work Services 11-000-211-XXX7,9279,1509,477
Health Services 11-000-213-XXX59,25761,14262,796
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217166,220155,899165,194
Guidance 11-000-218-XXX53,03046,67148,349
Child Study Teams 11-000-219-XXX216,198179,304198,045
Improvement of Instructional Services 11-000-221-XXX5,0393,0663,128
Educational Media Services - School Library 11-000-222-XXX39,35443,11946,457
Instructional Staff Training Services 11-000-223-XXX4,39819,88428,900
General Administration 11-000-230-XXX268,238255,937263,684
School Administration 11-000-240-XXX84,19485,00787,402
Central Svcs & Admin Info Technology 11-000-25X-XXX142,357150,545154,919
Operation and Maintenance of Plant Services 11-000-26X-XXX396,487376,016404,729
Student Transportation Services 11-000-270-XXX334,287340,021297,385
Personal Services - Employee Benefits 11-XXX-XXX-2XX689,151719,980811,659
Food Services 11-000-310-XXX0500500
Total Support Services Expenditures 2,678,8332,612,9032,677,722
TOTAL GENERAL CURRENT EXPENSE 4,498,5564,424,2394,704,123
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X6,892031,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX152,365316,805770
TOTAL CAPITAL EXPENDITURES 159,257316,80531,770
Transfer of Funds to Charter Schools 10-000-100-56X43,83649,33339,239
OPERATING BUDGET GRAND TOTAL 4,701,6494,790,3774,775,132
SPECIAL GRANTS AND ENTITLEMENTS
Federal Projects:
Title I 20-XXX-XXX-XXX7,84200
Title II 20-XXX-XXX-XXX7,09000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX67,39745,00045,000
Other Special Projects 20-XXX-XXX-XXX74,59020,00020,000
Total Federal Projects 156,91965,00065,000
TOTAL GRANTS AND ENTITLEMENTS 156,91965,00065,000
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX258,830266,561278,777
TOTAL REPAYMENT OF DEBT 258,830266,561278,777
Total Expenditures 5,117,3985,121,9385,118,909
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 5,117,3985,121,9385,118,909

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/10
Audited
Balance
6/30/11
Estimated
Balance
6/30/12
Estimated
Balance
6/30/13
Unassigned:
  General Operating Budget374,672296,388250,000250,000
  Repayment of Debt1100
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve28725,28771,67571,675
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0000
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2009-10
Actual
2010-11
Actual
2011-12
Original
Budget
2011-12
Revised
Budget
2012-13
Proposed
Budget
Total Budgetary Comparative Per Pupil Cost11,44411,89411,96211,98012,719
Total Classroom Instruction6,2306,7466,9156,8877,443
Classroom-Salaries and Benefits5,5926,2286,4576,3806,850
Classroom-General Supplies and Textbooks400326251165243
Classroom-Purchased Services and Other238192207342350
Total Support Services2,1091,9871,8771,9062,000
Support Services-Salaries and Benefits1,6691,5461,4901,4651,502
Total Administrative Costs1,8361,7461,8071,7831,783
Administration-Salaries and Benefits1,2611,2121,2091,2741,277
Legal Costs048314842
Total Operations and Maintenance of Plant1,1991,3401,2781,3141,364
Operations & Maintenance of Plant-Salary & Ben.683692721748750
Board Contribution to Food Services00221
Total Extracurricular Costs66566467105
Total Equipment Costs115210091
Employee Benefits as a % of Salaries23.526.828.128.129.4

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2012 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 2011-12 revised appropriations and 2012-13 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 to the following:
  • Stillwater / Fredon - Health Teacher 2 days Fredon / 3 days Stillwater
  • Hampton/Stillwater/Fredon/Sandyston/Kittatinny - curriculum coordinator
  • Regional school share services for Treasurer of School Monies
  • Allamucy / Fredon - Interlocal Service Agreement - sub nursing services
  • Byram / Fredon - Speech Teacher 4 days Fredon / 1 day Byram
  • Sussex County Regional Cooperative - Transportation Services
  • Educational Data Services - Purchasing bid cooperative
  • ACES - Energy bid cooperative
  • ACT - Telecommunications bid cooperative
  • Kittatinny Regional - N/P Transportation and Aid in Lieu of services
  • Fredon School / Fredon Township - snow removal & field maintenance

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,209,621 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)555,561,481 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1000.7577 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,420,189 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)555,561,481 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1000.7956 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,209,621 (G)
Estimated Equalized Valuation (as of 10/01/2011)491,114,241 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.8572 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,420,189 (J)
Estimated Equalized Valuation (as of 10/01/2011)491,114,241 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.9000 (L)

 

Administrative Salaries
Employee Name: Donna Mosner 
Job TitleBusiness Administrator 
Base Annual Salary99,780 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2012 
  Ending Date of Contract06/30/2013 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 20 
  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
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans3,991 
Contractual Post-Employment Benefits Amount18,838 
  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 Benefitsup to 100 sick max at per diem rate any unused vac at per diem rate - max 
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: Jennifer Olsyn 
Job TitlePrincipal 
Base Annual Salary86,700 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2012 
  Ending Date of Contract06/30/2013 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 20 
  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
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances6,000 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount6,735 
  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 Benefits20 max at per diem rate w/ notice 
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 Salary135,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2012 
  Ending Date of Contract06/30/1917 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 20 
  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
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances7,500 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other500 
  Retirement Plans4,456 
Contractual Post-Employment Benefits Amount7,500 
  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 Benefitssick & vac up to 100 @ $75 per day 
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