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User Friendly Budgets
2012-13

SUSSEX - SPARTA TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time3,4363,2883,285
Pupils on Roll Regular Shared-Time1477
spacing
Pupils on Roll - Special Full-Time432420450
Pupils on Roll - Special Shared-Time333
Private School Placements231924
spacing
Pupils Sent to Other Districts-Reg Prog003
Pupils Sent to Other Dists-Spec Ed Prog111212
Pupils Received29311
Pupils in State Facilities101

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,368,794 2,349,464
Transfers from Other Funds 10-5200 8,928 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 48,335,153 48,733,462 49,708,131
Tuition 10-1300 26,650 54,000 54,000
Transportation Fees from Other LEAs 10-1420-1440 21,582 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 2,031 12,000 5,000
Other Restricted Miscellaneous Revenues 10-1XXX 374,615 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 72,739 90,000 100,281
SUBTOTAL  48,832,770 48,889,462 49,867,412
Revenues from State Sources:
Extraordinary Aid 10-3131 383,091 200,523 312,000
Other State Aids 10-3XXX 12,918 0 0
Categorical Special Education Aid 10-3132 1,901,698 1,901,698 1,985,384
Equalization Aid 10-3176 2,540,642 2,540,642 2,286,550
Categorical Security Aid 10-3177 80,427 251,044 246,370
Categorical Transportation Aid 10-3121 0 918,605 1,120,448
SUBTOTAL  4,918,776 5,812,512 5,950,752
Revenues from Federal Sources:
SUBTOTAL  215,935 0 0
Adjustment for Prior Year Encumbrances  0 2,244,139 0
Actual Revenues (Over)/Under Expenditures  -4,155,150 0 0
TOTAL OPERATING BUDGET  49,821,259 58,314,907 58,167,628
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 115,225 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 450,689 625,488 600,000
TOTAL REVENUES FROM STATE SOURCES  450,689 625,488 600,000
Revenues from Federal Sources:
Title II 20-4451-4455 58,255 0 0
Title IV 20-4471-4474 5,311 0 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,366,303 837,980 760,000
Other 20-4XXX 36,927 72,195 50,000
TOTAL REVENUES FROM FEDERAL SOURCES  1,466,796 910,175 810,000
TOTAL GRANTS AND ENTITLEMENTS  2,032,710 1,535,663 1,410,000
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 49
Revenues from Local Sources:
Local Tax Levy 40-1210 4,326,911 5,317,433 5,267,091
TOTAL REVENUES FROM LOCAL SOURCES  4,326,911 5,317,433 5,267,091
Revenues from State Sources:
Debt Service Aid Type II 40-3160 587,580 606,895 602,876
TOTAL LOCAL REPAYMENT OF DEBT  4,914,491 5,924,328 5,870,016
Actual Revenues (Over)/Under Expenditures  866,276 0 0
TOTAL REPAYMENT OF DEBT  5,780,767 5,924,328 5,870,016
TOTAL REVENUES/SOURCES  57,634,736 65,774,898 65,447,644
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  57,634,736 65,774,898 65,447,644

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX17,144,72018,914,22918,641,752
Special Education 11-2XX-100-XXX3,884,6934,360,4574,431,066
Basic Skills/Remedial 11-230-100-XXX302,650414,437428,238
Bilingual Education 11-240-100-XXX89,18494,30896,195
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX135,304158,520244,794
School Sponsored Athletics 11-402-100-XXX583,708714,768642,620
Other Instructional Programs 11-4XX-100-XXX56,53649,73240,197
Support Services:
Tuition 11-000-100-XXX1,836,3352,174,7211,945,181
Health Services 11-000-213-XXX371,716373,024439,942
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2171,006,1931,118,4501,021,180
Guidance 11-000-218-XXX781,930978,7491,029,906
Child Study Teams 11-000-219-XXX1,239,4561,433,6971,554,034
Improvement of Instructional Services 11-000-221-XXX240,504709,776793,231
Educational Media Services - School Library 11-000-222-XXX499,365624,215951,882
Instructional Staff Training Services 11-000-223-XXX16,21876,45569,229
General Administration 11-000-230-XXX919,8171,049,591809,421
School Administration 11-000-240-XXX2,164,3592,301,1682,513,218
Central Svcs & Admin Info Technology 11-000-25X-XXX811,037932,179812,176
Operation and Maintenance of Plant Services 11-000-26X-XXX4,881,0875,291,5465,213,014
Student Transportation Services 11-000-270-XXX3,306,6994,080,5804,202,943
Personal Services - Employee Benefits 11-XXX-XXX-2XX9,298,38510,440,65611,134,565
Total Support Services Expenditures 27,373,10131,584,80732,489,922
TOTAL GENERAL CURRENT EXPENSE 49,569,89656,291,25857,014,784
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604012,0005,000
Equipment 12-XXX-XXX-73X93,7741,611,21139,795
Facilities Acquisition and Construction Services 12-000-4XX-XXX49,96988,991637,574
TOTAL CAPITAL EXPENDITURES 143,7431,712,202682,369
Transfer of Funds to Charter Schools 10-000-100-56X107,620311,447470,475
OPERATING BUDGET GRAND TOTAL 49,821,25958,314,90758,167,628
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX115,22500
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX96,99698,84590,000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX0116,112110,000
Nonpublic Handicapped Services 20-XXX-XXX-XXX236,380171,499180,000
Nonpublic Nursing Services 20-XXX-XXX-XXX116,112239,032220,000
Other Special Projects 20-XXX-XXX-XXX1,20100
Total State Projects 450,689625,488600,000
Federal Projects:
Title II 20-XXX-XXX-XXX58,25500
Title IV 20-XXX-XXX-XXX5,31100
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,366,303837,980760,000
Other Special Projects 20-XXX-XXX-XXX36,92772,19550,000
Total Federal Projects 1,466,796910,175810,000
TOTAL GRANTS AND ENTITLEMENTS 2,032,7101,535,6631,410,000
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX5,780,7675,924,3285,870,016
TOTAL REPAYMENT OF DEBT 5,780,7675,924,3285,870,016
Total Expenditures 57,634,73665,774,89865,447,644
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 57,634,73665,774,89865,447,644

 

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 Budget1,299,6881,418,1761,191,9111,121,415
  Repayment of Debt866,32549490
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve457,302423,333435,333440,333
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve1,142,5293,421,4972,278,9680
      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 Cost12,08411,50112,56713,50913,707
Total Classroom Instruction7,6487,2187,9148,3588,349
Classroom-Salaries and Benefits7,4107,0647,6868,0088,112
Classroom-General Supplies and Textbooks229132208333219
Classroom-Purchased Services and Other922191718
Total Support Services1,5591,3461,5991,8052,013
Support Services-Salaries and Benefits1,4331,1501,3401,5391,778
Total Administrative Costs1,2291,2371,2491,3861,385
Administration-Salaries and Benefits1,0169751,0061,0881,111
Legal Costs043645542
Total Operations and Maintenance of Plant1,2991,4241,5031,6131,597
Operations & Maintenance of Plant-Salary & Ben.697682743759786
Board Contribution to Food Services00000
Total Extracurricular Costs309227241282295
Total Equipment Costs4241743611
Employee Benefits as a % of Salaries24.230.732.231.332.3

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
  • Schools Alliance Insurance Fund - general liability cooperative
  • Middlesex, Morris County & Ed Data purchasing cooperatives
  • Cooperative use of facilities & athletic fields with Township
  • Cooperative vehicle fuel purchasing with Township
  • Communications cooperative for telephone services
  • Snow removal shared agreement with Township

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy49,220,797 (A)
Estimated Net Taxable Valuation (as of 01/24/2011)2,390,922,000 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1002.0587 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy54,513,059 (D)
Estimated Net Taxable Valuation (as of 01/24/2011)2,390,922,000 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1002.2800 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy49,220,797 (G)
Estimated Equalized Valuation (as of 03/01/2012)2,353,868,000 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1002.0911 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy54,513,059 (J)
Estimated Equalized Valuation (as of 03/01/2012)2,353,868,000 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1002.3159 (L)

 

Administrative Salaries
Employee Name: Barbara A Decker 
Job TitleBusiness Administrator 
Base Annual Salary71,400 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  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
  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 Amount6,450 
  Description of: 
   Buyback of Sick Days at the End of ContractNot eligible under contract language 
   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 CashNo contract benefit 
   Annual Option to Buy Back Vacation Time in CashNo contract benefit 
   Annual Option to Buy Back Personal Time in CashNo contract benefit 
   All Other In-Kind or Other Remuneration 
Additional CommentsBenefits same as administrators Chapter 78 1.5% employee contribution Contract amended 3.1.2012 prorated 
Employee Name: David Acosta 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary91,872 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 14 
  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 Plans
Contractual Post-Employment Benefits Amount2,120 
  Description of: 
   Buyback of Sick Days at the End of ContractNo contract benefit 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of ContractNo contract benefit 
   Other Contractual Post-Employment BenefitsNo contract benefit 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in CashNo contract benefit 
   Annual Option to Buy Back Vacation Time in CashNo contract benefit 
   Annual Option to Buy Back Personal Time in CashNo contract benefit 
   All Other In-Kind or Other Remuneration 
Additional CommentsBenefits same as administrators Chapter 78 1.5% employee contribution 
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
  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 Amount30,000 
  Description of: 
   Buyback of Sick Days at the End of ContractMax $15,000 combined with vacation 
   Buyback of Vacation Days at the End of ContractMax $15,000 combined with sick 
   Buyback of Personal Days at the End of ContractNo contract benefit 
   Other Contractual Post-Employment BenefitsNo contract benefit 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in CashNo contract benefit 
   Annual Option to Buy Back Vacation Time in CashNo contract benefit 
   Annual Option to Buy Back Personal Time in CashNo contract benefit 
   All Other In-Kind or Other Remuneration 
Additional CommentsBenefits same as administrators Chapter 78 1.5% employee contribution 
Employee Name: Dr. Kathleen W. Monks 
Job TitleAssistant Superintendent 
Base Annual Salary166,500 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  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
  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 Amount23,000 
  Description of: 
   Buyback of Sick Days at the End of ContractMax $8,000 
   Buyback of Vacation Days at the End of ContractMax $15,000 combined with sick 
   Buyback of Personal Days at the End of ContractNo contract benefit 
   Other Contractual Post-Employment BenefitsNo contract benefit 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in CashNo contract benefit 
   Annual Option to Buy Back Vacation Time in CashNo contract benefit 
   Annual Option to Buy Back Personal Time in CashNo contract benefit 
   All Other In-Kind or Other Remuneration 
Additional CommentsBenefits same as administrators Chapter 78 1.5% employee contribution 
Employee Name: Dr. Warren S. Ceurvels 
Job TitleAssistant Superintendent 
Base Annual Salary172,640 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  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
  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 Amount30,000 
  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 ContractNo contract benefit 
   Other Contractual Post-Employment BenefitsNo contract benefit 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in CashNo contract benefit 
   Annual Option to Buy Back Vacation Time in CashNo contract benefit 
   Annual Option to Buy Back Personal Time in CashNo contract benefit 
   All Other In-Kind or Other Remuneration 
Additional CommentsOpt Out payment - wavied benefits 
Employee Name: Keith Gourlay 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary103,712 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  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
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances
Bonuses2,000 
Stipends1,000 
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount29,400 
  Description of: 
   Buyback of Sick Days at the End of ContractMax $15,000 combined with vacation 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of ContractNo contract benefit 
   Other Contractual Post-Employment BenefitsNo contract benefit 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in CashNo contract benefit 
   Annual Option to Buy Back Vacation Time in CashNo contract benefit 
   Annual Option to Buy Back Personal Time in CashNo contract benefit 
   All Other In-Kind or Other Remuneration 
Additional CommentsBenefits same as administrators Chapter 78 1.5% employee contribution