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User Friendly Budgets
2008

SUSSEX - VERNON TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time4,3284,0644,029
Pupils on Roll Regular Shared-Time699
spacing
Pupils on Roll - Special Full-Time615619578
Pupils on Roll - Special Shared-Time1099
Private School Placements202424
spacing
Pupils Sent to Other Dists-Spec Ed Prog181817
Pupils Received52335
Pupils in State Facilities650

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,054,593 1,876,835
Budgeted Fund Bal - Deposit to Capital Reserve 10-303 0 0 134,767
Transfers from Other Funds 10-5200 128,747 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 36,216,741 37,000,411 37,707,888
Tuition 10-1300 200,218 142,181 155,927
Interest Earned on Capital Reserve Funds 10-1XXX 10,257 13,750 6,250
Unrestricted Miscellaneous Revenues 10-1XXX 457,944 328,000 321,750
SUBTOTAL  36,885,160 37,484,342 38,191,815
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 20,170,076 20,170,076 0
Transportation Aid 10-3120 2,512,401 2,512,401 0
Special Education Aid 10-3130 2,833,735 2,833,735 0
Bilingual Education 10-3140 11,716 11,716 0
Extraordinary Aid 10-3131 222,118 0 513,945
Consolidated Aid 10-3195 579,300 579,300 0
Additional Formula Aid 10-3196 695,543 1,499,626 0
Other State Aids 10-3XXX 11,631 0 0
Categorical Special Education Aid 10-3132 0 0 2,136,994
Equalization Aid 10-3176 0 0 18,591,199
Categorical Security Aid 10-3177 0 0 311,636
Adjustment Aid 10-3178 0 0 5,047,867
Categorical Transportation Aid 10-3121 0 0 1,821,363
SUBTOTAL  27,036,520 27,606,854 28,423,004
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 5,098 0 0
SUBTOTAL  5,098 0 0
Adjustment for Prior Year Encumbrances  0 2,039,833 0
Actual Revenues (Over)/Under Expenditures  -2,858,834 0 0
TOTAL OPERATING BUDGET  61,196,691 68,185,622 68,626,421
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 3,016 0 0
TOTAL REVENUES FROM STATE SOURCES  3,016 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 237,871 250,000 250,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 975,897 450,000 500,000
Other 20-4XXX 194,042 50,287 0
TOTAL REVENUES FROM FEDERAL SOURCES  1,407,810 750,287 750,000
TOTAL GRANTS AND ENTITLEMENTS  1,410,826 750,287 750,000
REPAYMENT OF DEBT
Transfers from Other Funds 40-5200 4,122 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 1,105,054 1,195,462 1,260,827
TOTAL REVENUES FROM LOCAL SOURCES  1,105,054 1,195,462 1,260,827
Revenues from State Sources:
Debt Service Aid Type II 40-3160 907,825 1,001,308 1,070,543
TOTAL LOCAL REPAYMENT OF DEBT  2,017,001 2,196,770 2,331,370
Actual Revenues (Over)/Under Expenditures  -17,698 0 0
TOTAL REPAYMENT OF DEBT  1,999,303 2,196,770 2,331,370
TOTAL REVENUES/SOURCES  64,606,820 71,132,679 71,707,791

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX22,005,61523,247,26223,710,948
Special Education 11-2XX-100-XXX5,068,7715,933,2655,565,774
Basic Skills/Remedial 11-230-100-XXX468,272505,809651,646
Bilingual Education 11-240-100-XXX70,67876,88984,497
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX251,017286,935283,593
School Sponsored Athletics 11-402-100-XXX671,614730,773712,574
Support Services:
Tuition 11-000-100-XXX2,208,7282,131,4382,582,097
Health Services 11-000-213-XXX533,630621,263678,083
Students - Related & Extraordinary 11-000-216,217491,764554,100676,643
Guidance 11-000-218-XXX1,627,5461,728,0711,769,989
Child Study Teams 11-000-219-XXX1,758,6912,194,2602,147,153
Improvement of Instructional Services 11-000-221-XXX715,225726,112733,148
Educational Media Services - School Library 11-000-222-XXX492,699522,565543,755
Instructional Staff Training Services 11-000-223-XXX419,468415,061450,737
General Administration 11-000-230-XXX1,283,5331,475,2911,373,405
School Administration 11-000-240-XXX2,566,2033,002,9633,094,954
Central Svcs & Admin Info Technology 11-000-25X-XXX1,029,7591,262,0961,187,835
Operation and Maintenance of Plant Services 11-000-26X-XXX4,963,7296,359,6475,520,625
Student Transportation Services 11-000-270-XXX5,524,9826,162,7775,778,460
Personal Services - Employee Benefits 11-XXX-XXX-2XX8,571,1639,759,8409,926,248
Total Support Services Expenditures 32,187,12036,915,48436,463,132
TOTAL GENERAL CURRENT EXPENSE 60,723,08767,696,41767,472,164
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-60400134,767
Interest Earned on Capital Reserve 10-604013,7506,250
Equipment 12-XXX-XXX-73X49,75924,000348,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX252,053200,000300,000
TOTAL CAPITAL EXPENDITURES 301,812237,750789,017
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X171,792251,455365,240
OPERATING BUDGET GRAND TOTAL 61,196,69168,185,62268,626,421
GRANTS AND ENTITLEMENTS
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX1,06000
Nonpublic Nursing Services 20-XXX-XXX-XXX1,19600
Nonpublic Technology Initiative 20-XXX-XXX-XXX76000
Total State Projects 3,01600
Federal Projects:
Title I 20-XXX-XXX-XXX237,871250,000250,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX975,897450,000500,000
Other Special Projects 20-XXX-XXX-XXX194,04250,2870
Total Federal Projects 1,407,810750,287750,000
TOTAL GRANTS AND ENTITLEMENTS 1,410,826750,287750,000
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,999,3032,196,7702,331,370
TOTAL REPAYMENT OF DEBT 1,999,3032,196,7702,331,370
Total Expenditures 64,606,82071,132,67971,707,791

 

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 Budget1,832,0351,457,6831,457,6831,322,916
  Repayment of Debt11,02628,72400
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve259,676420,555434,305575,322
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve1,126,8432,931,4281,876,8350
      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 Cost10,04510,75111,69412,71512,806
Total Classroom Instruction6,3726,8187,3127,7627,921
Classroom-Salaries and Benefits6,1966,6737,1387,4287,697
Classroom-General Supplies and Textbooks175144174334223
Classroom-Purchased Services and Other00000
Total Support Services1,3711,4581,6611,7291,804
Support Services-Salaries and Benefits1,1921,2751,4701,5061,563
Total Administrative Costs1,0811,1491,2901,4241,423
Administration-Salaries and Benefits8228738991,0451,074
Total Operations and Maintenance of Plant9251,1071,1471,4731,315
Operations & Maintenance of Plant-Salary & Ben.464545577598644
Total Food Services Costs00000
Total Extracurricular Costs195217220253250
Total Equipment Costs11105575
Employee Benefits as a % of Salaries22.422.325.22322.6

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
  • Where possible, the school district shares services with other districts
  • to help maintain or minimize costs. This includes the following services.
  • 1. Busing - The district has 14 jointures for both regular education and
  • special education children, who are transported both in and out of distr
  • ict. These jointure arrangements are with the Sussex County Regional Coop
  • erative and other school districts. These jointures allow our district to
  • share the cost of transportation with other districts.
  • 2. The district works directly with Vernon Township with some of the fol
  • lowing services.
  • - purchase of salt and gravel.
  • - Sharing of equipment.
  • - Worked with Vernon Township on securing "Secure our Schools" Grant
  • - Working with Vernon Township on securing "Safe Routes to School" Gran
  • t which will provide funding for sidewalks connecting all K-8 schools

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy37,707,888 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)1,512,438,082 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1002.4932 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy38,968,715 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)1,512,438,082 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1002.5765 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy37,707,888 (G)
Estimated Equalized Valuation (as of 10/01/2007)3,235,840,167 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.1653 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy38,968,715 (J)
Estimated Equalized Valuation (as of 10/01/2007)3,235,840,167 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.2043 (L)