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User Friendly Budgets
2008

SUSSEX - HIGH POINT REGIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time1,1491,1011,105
Pupils on Roll Regular Shared-Time111111
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Pupils on Roll - Special Full-Time190187199
Pupils on Roll - Special Shared-Time999
Private School Placements151618
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Pupils Sent to Other Dists-Spec Ed Prog251
Pupils Received467
Pupils in State Facilities564

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 348,845 215,132
Budgeted Fund Bal - Deposit to Capital Reserve 10-303 0 200,000 0
Revenues from Local Sources:
Local Tax Levy 10-1210 13,554,595 14,096,779 14,370,733
Tuition 10-1300 106,952 74,400 81,000
Transportation Fees from Other LEAs 10-1420-1440 7,847 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 12,141 3,000 3,000
Other Restricted Miscellaneous Revenues 10-1XXX 0 20,000 70,000
Unrestricted Miscellaneous Revenues 10-1XXX 166,448 120,000 105,000
SUBTOTAL  13,847,983 14,314,179 14,629,733
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 4,765,724 4,765,724 0
Transportation Aid 10-3120 582,159 582,159 0
Special Education Aid 10-3130 792,710 792,710 0
Bilingual Education 10-3140 4,692 4,692 0
Extraordinary Aid 10-3131 33,480 0 84,662
Consolidated Aid 10-3195 141,978 141,978 0
Additional Formula Aid 10-3196 188,618 385,847 0
Other State Aids 10-3XXX 109,044 98,429 0
Categorical Special Education Aid 10-3132 0 0 639,208
Equalization Aid 10-3176 0 0 5,771,447
Categorical Security Aid 10-3177 0 0 89,125
Categorical Transportation Aid 10-3121 0 0 679,928
SUBTOTAL  6,618,405 6,771,539 7,264,370
Adjustment for Prior Year Encumbrances  0 1,594,866 0
Actual Revenues (Over)/Under Expenditures  -1,230,695 0 0
TOTAL OPERATING BUDGET  19,235,693 23,229,429 22,109,235
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 1,400 0 0
TOTAL REVENUES FROM STATE SOURCES  1,400 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 41,349 41,292 35,098
I.D.E.A. Part B (Handicapped) 20-4420-4429 316,995 239,582 203,645
Vocational Education 20-4430 0 56,660 48,161
Other 20-4XXX 35,686 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  394,030 337,534 286,904
TOTAL GRANTS AND ENTITLEMENTS  395,430 337,534 286,904
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 536
Revenues from Local Sources:
Local Tax Levy 40-1210 811,728 814,194 819,278
TOTAL REVENUES FROM LOCAL SOURCES  811,728 814,194 819,278
Revenues from State Sources:
Debt Service Aid Type II 40-3160 420,448 421,458 425,116
TOTAL LOCAL REPAYMENT OF DEBT  1,232,176 1,235,652 1,244,930
Actual Revenues (Over)/Under Expenditures  -535 0 0
TOTAL REPAYMENT OF DEBT  1,231,641 1,235,652 1,244,930
TOTAL REVENUES/SOURCES  20,862,764 24,802,615 23,641,069

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX6,745,4207,708,7677,380,582
Special Education 11-2XX-100-XXX1,361,4611,731,2691,751,869
Basic Skills/Remedial 11-230-100-XXX30,18232,73930,000
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX244,541277,375338,646
School Sponsored Athletics 11-402-100-XXX446,542501,300563,561
Support Services:
Tuition 11-000-100-XXX693,4731,014,436939,630
Attendance and Social Work Services 11-000-211-XXX2,5002,5002,500
Health Services 11-000-213-XXX130,706156,823186,535
Students - Related & Extraordinary 11-000-216,217121,795153,900125,606
Guidance 11-000-218-XXX374,414458,921542,516
Child Study Teams 11-000-219-XXX336,028425,969421,811
Improvement of Instructional Services 11-000-221-XXX328,945468,791583,966
Educational Media Services - School Library 11-000-222-XXX197,688240,840240,066
Instructional Staff Training Services 11-000-223-XXX9,66727,07924,930
General Administration 11-000-230-XXX450,739504,451493,862
School Administration 11-000-240-XXX1,050,9011,146,5721,065,258
Central Svcs & Admin Info Technology 11-000-25X-XXX296,001344,136340,670
Operation and Maintenance of Plant Services 11-000-26X-XXX1,653,2741,975,5311,893,657
Student Transportation Services 11-000-270-XXX1,390,9411,493,5361,543,085
Personal Services - Employee Benefits 11-XXX-XXX-2XX3,141,4414,217,1803,637,485
Food Services 11-000-310-XXX88,19200
Total Support Services Expenditures 10,266,70512,630,66512,041,577
TOTAL GENERAL CURRENT EXPENSE 19,094,85122,882,11522,106,235
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-6040200,0000
Interest Earned on Capital Reserve 10-60403,0003,000
Equipment 12-XXX-XXX-73X132,9587,8490
Facilities Acquisition and Construction Services 12-000-4XX-XXX7,884136,4650
TOTAL CAPITAL EXPENDITURES 140,842347,3143,000
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 19,235,69323,229,42922,109,235
GRANTS AND ENTITLEMENTS
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX1,40000
Total State Projects 1,40000
Federal Projects:
Title I 20-XXX-XXX-XXX41,34941,29235,098
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX316,995239,582203,645
Vocational Education 20-XXX-XXX-XXX056,66048,161
Other Special Projects 20-XXX-XXX-XXX35,68600
Total Federal Projects 394,030337,534286,904
TOTAL GRANTS AND ENTITLEMENTS 395,430337,534286,904
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,231,6411,235,6521,244,930
TOTAL REPAYMENT OF DEBT 1,231,6411,235,6521,244,930
Total Expenditures 20,862,76424,802,61523,641,069

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/06
Audited
Balance
6/30/07
Estimated
Balance
6/30/08
Estimated
Balance
6/30/09
Unreserved:
  General Operating Budget554,635822,245422,245422,245
  Repayment of Debt15365360
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve206,917290,374493,374496,374
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve431,741363,977215,1320
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2005-06
Actual
2006-07
Actual
2007-08
Original
Budget
2007-08
Revised
Budget
2008-09
Proposed
Budget
Total Comparative Per Pupil Cost12,46712,53914,49716,30215,570
Total Classroom Instruction7,4877,5148,3589,4188,738
Classroom-Salaries and Benefits7,2047,1328,0169,0128,411
Classroom-General Supplies and Textbooks260367322385306
Classroom-Purchased Services and Other2415202122
Total Support Services1,3941,3671,6621,8822,001
Support Services-Salaries and Benefits1,2781,2231,4581,6621,816
Total Administrative Costs1,5461,6091,7351,9111,751
Administration-Salaries and Benefits1,2711,3381,4381,5881,453
Total Operations and Maintenance of Plant1,4151,3641,5031,7331,608
Operations & Maintenance of Plant-Salary & Ben.706681805897797
Total Food Services Costs7565000
Total Extracurricular Costs526593636716806
Total Equipment Costs12698060
Employee Benefits as a % of Salaries25.52728.930.826.6

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2008 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 2007-08 revised appropriations and the 2008-09 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
  • Transportation Services are shared with surrounding districts
  • High Point is a member of the Central Morris Coop. Pricing Consort.
  • for #2 fuel oil
  • Regional Curriculums are shared on a regular basis
  • Regional Administrative meetings take place monthly to ensure continuity
  • Cooperative purchasing will take place to minimize cost

 

Estimated Tax Rate Information
BRANCHVILLE
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy828,936 (A)
Estimated Net Taxable Valuation (as of 01/01/2008)154,482,893 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.5366 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy876,194 (D)
Estimated Net Taxable Valuation (as of 01/01/2008)154,482,893 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.5672 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy828,936 (G)
Estimated Equalized Valuation (as of 10/01/2007)171,025,405 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.4847 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy876,194 (J)
Estimated Equalized Valuation (as of 10/01/2007)171,025,405 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.5123 (L)
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FRANKFORD TWP
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,414,479 (A)
Estimated Net Taxable Valuation (as of 01/01/2008)958,726,225 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.4605 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,666,149 (D)
Estimated Net Taxable Valuation (as of 01/01/2008)958,726,225 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.4867 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,414,479 (G)
Estimated Equalized Valuation (as of 10/01/2007)905,648,411 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.4874 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,666,149 (J)
Estimated Equalized Valuation (as of 10/01/2007)905,648,411 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.5152 (L)
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LAFAYETTE
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,090,222 (A)
Estimated Net Taxable Valuation (as of 01/01/2008)470,460,740 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.4443 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,209,386 (D)
Estimated Net Taxable Valuation (as of 01/01/2008)470,460,740 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.4696 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,090,222 (G)
Estimated Equalized Valuation (as of 10/01/2007)475,390,307 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.4397 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,209,386 (J)
Estimated Equalized Valuation (as of 10/01/2007)475,390,307 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.4648 (L)
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SUSSEX BORO
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy686,990 (A)
Estimated Net Taxable Valuation (as of 01/01/2008)79,675,912 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.8622 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy726,155 (D)
Estimated Net Taxable Valuation (as of 01/01/2008)79,675,912 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.9114 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy686,990 (G)
Estimated Equalized Valuation (as of 10/01/2007)151,091,073 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.4547 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy726,155 (J)
Estimated Equalized Valuation (as of 10/01/2007)151,091,073 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.4806 (L)
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WANTAGE TWP
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,350,106 (A)
Estimated Net Taxable Valuation (as of 01/01/2008)1,448,518,793 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.4384 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,712,126 (D)
Estimated Net Taxable Valuation (as of 01/01/2008)1,448,518,793 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.4634 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,350,106 (G)
Estimated Equalized Valuation (as of 10/01/2007)1,396,169,750 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.4548 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,712,126 (J)
Estimated Equalized Valuation (as of 10/01/2007)1,396,169,750 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.4808 (L)