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User Friendly Budgets
2008

SUSSEX - WALLKILL VALLEY REGIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time738742741
Pupils on Roll Regular Shared-Time644
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Pupils on Roll - Special Full-Time137122139
Pupils on Roll - Special Shared-Time222
Private School Placements161817
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Pupils Sent to Other Dists-Spec Ed Prog444
Pupils Received200
Pupils in State Facilities022

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 747,025 871,164
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 0 299,700 0
Revenues from Local Sources:
Local Tax Levy 10-1210 7,544,809 7,999,486 8,285,245
Tuition 10-1300 33,420 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 8,575 1,000 25
Other Restricted Miscellaneous Revenues 10-1XXX 0 2,287 50,000
Unrestricted Miscellaneous Revenues 10-1XXX 178,718 50,000 50,000
SUBTOTAL  7,765,522 8,052,773 8,385,270
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 3,737,004 3,737,004 0
Transportation Aid 10-3120 374,213 374,213 0
Special Education Aid 10-3130 467,255 467,255 0
Bilingual Education 10-3140 4,672 4,672 0
Extraordinary Aid 10-3131 43,949 43,949 60,570
Consolidated Aid 10-3195 99,955 99,955 0
Additional Formula Aid 10-3196 140,493 285,201 0
Other State Aids 10-3XXX 4,644 0 0
Categorical Special Education Aid 10-3132 0 0 431,083
Equalization Aid 10-3176 0 0 3,381,823
Categorical Security Aid 10-3177 0 0 60,185
Adjustment Aid 10-3178 0 0 770,528
Categorical Transportation Aid 10-3121 0 0 390,045
SUBTOTAL  4,872,185 5,012,249 5,094,234
Adjustment for Prior Year Encumbrances  0 29,913 0
Actual Revenues (Over)/Under Expenditures  197,607 0 0
TOTAL OPERATING BUDGET  12,835,314 14,141,660 14,350,668
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 800 0 0
TOTAL REVENUES FROM STATE SOURCES  800 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 27,994 19,289 16,395
I.D.E.A. Part B (Handicapped) 20-4420-4429 144,188 150,996 128,347
Other 20-4XXX 18,738 19,158 16,285
TOTAL REVENUES FROM FEDERAL SOURCES  190,920 189,443 161,027
TOTAL GRANTS AND ENTITLEMENTS  191,720 189,443 161,027
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 53,150 106,118
Transfers from Other Funds 40-5200 106,118 0 10,000
Revenues from Local Sources:
Local Tax Levy 40-1210 682,671 615,727 19,893
TOTAL REVENUES FROM LOCAL SOURCES  682,671 615,727 19,893
Revenues from State Sources:
Debt Service Aid Type II 40-3160 266,803 243,243 0
TOTAL LOCAL REPAYMENT OF DEBT  1,055,592 912,120 136,011
Actual Revenues (Over)/Under Expenditures  -83,103 0 0
TOTAL REPAYMENT OF DEBT  972,489 912,120 136,011
TOTAL REVENUES/SOURCES  13,999,523 15,243,223 14,647,706

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX4,624,1904,796,8335,133,342
Special Education 11-2XX-100-XXX396,702419,665546,745
Basic Skills/Remedial 11-230-100-XXX54,75288,84081,910
Bilingual Education 11-240-100-XXX5,0005,2505,250
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX82,62086,70089,700
School Sponsored Athletics 11-402-100-XXX534,442533,830550,000
Other Instructional Programs 11-4XX-100-XXX2,6492,6460
Support Services:
Tuition 11-000-100-XXX808,9971,095,000992,000
Health Services 11-000-213-XXX98,982101,790105,815
Students - Related & Extraordinary 11-000-216,217109,614110,600150,800
Guidance 11-000-218-XXX468,077498,699461,035
Child Study Teams 11-000-219-XXX295,202306,385310,675
Improvement of Instructional Services 11-000-221-XXX10,97713,00013,000
Educational Media Services - School Library 11-000-222-XXX168,717176,349181,900
Instructional Staff Training Services 11-000-223-XXX4,70811,67511,125
General Administration 11-000-230-XXX368,636388,320394,249
School Administration 11-000-240-XXX369,456384,640383,460
Central Svcs & Admin Info Technology 11-000-25X-XXX134,402142,920148,330
Operation and Maintenance of Plant Services 11-000-26X-XXX1,190,0801,204,7851,251,013
Student Transportation Services 11-000-270-XXX1,256,6401,310,0781,330,984
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,755,9392,111,0802,165,110
Total Support Services Expenditures 7,040,4277,855,3217,899,496
TOTAL GENERAL CURRENT EXPENSE 12,740,78213,789,08514,306,443
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60401,00025
Equipment 12-XXX-XXX-73X94,53251,87544,200
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-9310299,7000
TOTAL CAPITAL EXPENDITURES 94,532352,57544,225
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 12,835,31414,141,66014,350,668
GRANTS AND ENTITLEMENTS
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX80000
Total State Projects 80000
Federal Projects:
Title I 20-XXX-XXX-XXX27,99419,28916,395
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX144,188150,996128,347
Other Special Projects 20-XXX-XXX-XXX18,73819,15816,285
Total Federal Projects 190,920189,443161,027
TOTAL GRANTS AND ENTITLEMENTS 191,720189,443161,027
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX972,489912,120136,011
TOTAL REPAYMENT OF DEBT 972,489912,120136,011
Total Expenditures 13,999,52315,243,22314,647,706

 

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 Budget744,568304,974304,974282,235
  Repayment of Debt76,165159,268106,1180
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve53,499298,7091,7171,742
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve1,486,0581,595,450848,4250
      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 Cost11,59212,25813,05813,13013,571
Total Classroom Instruction6,7507,1437,8107,7858,169
Classroom-Salaries and Benefits6,4526,8827,4887,4587,818
Classroom-General Supplies and Textbooks251218271275301
Classroom-Purchased Services and Other4843515249
Total Support Services1,5361,5901,6821,7031,686
Support Services-Salaries and Benefits1,3421,3811,4441,4651,406
Total Administrative Costs1,1411,1921,1771,2481,235
Administration-Salaries and Benefits9451,0039411,0001,016
Total Operations and Maintenance of Plant1,3701,5081,6761,6791,757
Operations & Maintenance of Plant-Salary & Ben.707747909911949
Total Food Services Costs00000
Total Extracurricular Costs796826714716724
Total Equipment Costs88109266050
Employee Benefits as a % of Salaries23.723.427.327.326.4

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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
  • 1. Purchase of diesel/fuel from Hardyston Township precludes upkeep and
  • maintenance of storage equipment.
  • 2. Transportation services for special ed out of district, vo-tech schoo
  • and private high schools coordinated by High Point RHS, saves money
  • on transportation coordinator, advertising, benefits for drivers, etc
  • 3. Use of certain pieces of equipment borrowed from surrounding area
  • schools and municipalities precludes having to purchase these large
  • pieces of equipment.
  • 4. Member of ACES for electricity provider.

 

Estimated Tax Rate Information
FRANKLIN BORO
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,880,577 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)243,017,024 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.7738 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,885,092 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)243,017,024 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.7757 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,880,577 (G)
Estimated Equalized Valuation (as of 10/01/2007)521,630,999 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.3605 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,885,092 (J)
Estimated Equalized Valuation (as of 10/01/2007)521,630,999 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.3614 (L)
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HAMBURG BORO
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,467,957 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)208,795,218 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.7031 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,471,481 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)208,795,218 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.7047 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,467,957 (G)
Estimated Equalized Valuation (as of 10/01/2007)383,139,037 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.3831 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,471,481 (J)
Estimated Equalized Valuation (as of 10/01/2007)383,139,037 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.3841 (L)
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HARDYSTON TWP
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,093,869 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)642,411,016 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.6373 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,103,698 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)642,411,016 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.6388 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,093,869 (G)
Estimated Equalized Valuation (as of 10/01/2007)1,264,052,296 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.3239 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,103,698 (J)
Estimated Equalized Valuation (as of 10/01/2007)1,264,052,296 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.3246 (L)
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OGDENSBURG BORO
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy842,842 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)117,122,064 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.7196 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy844,866 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)117,122,064 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.7214 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy842,842 (G)
Estimated Equalized Valuation (as of 10/01/2007)244,634,084 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.3445 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy844,866 (J)
Estimated Equalized Valuation (as of 10/01/2007)244,634,084 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.3454 (L)