>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>SUSSEX  >>BYRAM TWP

User Friendly Budgets
2009

SUSSEX - BYRAM TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time985937885
spacing
Pupils on Roll - Special Full-Time177185218
Private School Placements347
spacing
Pupils Sent to Other Dists-Spec Ed Prog542
Pupils Received120

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 183,280 0
Revenues from Local Sources:
Local Tax Levy 10-1210 8,713,931 8,923,728 9,726,141
Tuition 10-1300 9,759 129,999 0
Interest Earned on Capital Reserve Funds 10-1XXX 1,528 1,000 920
Unrestricted Miscellaneous Revenues 10-1XXX 92,831 31,000 38,907
SUBTOTAL  8,818,049 9,085,727 9,765,968
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 1,880,963 0 0
Transportation Aid 10-3120 347,025 0 0
Special Education Aid 10-3130 429,240 0 0
Stabilization Aid 10-3171 448,842 0 0
Extraordinary Aid 10-3131 5,372 58,598 46,084
Consolidated Aid 10-3195 79,108 0 0
Additional Formula Aid 10-3196 193,977 0 0
Other State Aids 10-3XXX 5,194 0 0
Categorical Special Education Aid 10-3132 0 532,275 531,802
Equalization Aid 10-3176 0 2,742,551 2,648,107
Categorical Security Aid 10-3177 0 70,825 70,761
Categorical Transportation Aid 10-3121 0 367,314 462,295
SUBTOTAL  3,389,721 3,771,563 3,759,049
Adjustment for Prior Year Encumbrances  0 108,212 0
Actual Revenues (Over)/Under Expenditures  327,711 0 0
TOTAL OPERATING BUDGET  12,535,481 13,148,782 13,525,017
GRANTS AND ENTITLEMENTS
Revenues from Federal Sources:
Title I 20-4411-4416 0 28,929 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 238,141 218,160 218,160
Other 20-4XXX 20,607 17,634 17,634
TOTAL REVENUES FROM FEDERAL SOURCES  258,748 264,723 235,794
TOTAL GRANTS AND ENTITLEMENTS  258,748 264,723 235,794
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 21,736 29,092
Transfers from Other Funds 40-5200 65,456 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 793,018 746,928 776,262
TOTAL REVENUES FROM LOCAL SOURCES  793,018 746,928 776,262
Revenues from State Sources:
Debt Service Aid Type II 40-3160 13,602 13,472 13,329
TOTAL LOCAL REPAYMENT OF DEBT  872,076 782,136 818,683
Actual Revenues (Over)/Under Expenditures  -58,979 0 0
TOTAL REPAYMENT OF DEBT  813,097 782,136 818,683
TOTAL REVENUES/SOURCES  13,607,326 14,195,641 14,579,494

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX4,552,5914,582,3594,454,844
Special Education 11-2XX-100-XXX1,139,8691,073,3081,284,754
Basic Skills/Remedial 11-230-100-XXX231,441307,308397,687
Bilingual Education 11-240-100-XXX01,0800
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX23,71932,60030,059
School Sponsored Athletics 11-402-100-XXX21,14622,70019,287
Other Instructional Programs 11-4XX-100-XXX77500
Support Services:
Tuition 11-000-100-XXX70,993228,837201,805
Attendance and Social Work Services 11-000-211-XXX12,02218,30016,813
Health Services 11-000-213-XXX143,440139,595136,771
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217482,624488,008571,221
Guidance 11-000-218-XXX60,76878,83073,652
Child Study Teams 11-000-219-XXX463,295350,976373,426
Improvement of Instructional Services 11-000-221-XXX25,10220,33116,744
Educational Media Services - School Library 11-000-222-XXX169,398165,926171,333
Instructional Staff Training Services 11-000-223-XXX22,95913,57532,194
General Administration 11-000-230-XXX362,220393,591373,698
School Administration 11-000-240-XXX444,869537,525484,497
Central Svcs & Admin Info Technology 11-000-25X-XXX401,814388,955398,987
Operation and Maintenance of Plant Services 11-000-26X-XXX1,268,1341,383,8451,298,677
Student Transportation Services 11-000-270-XXX709,081807,865770,477
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,910,0952,096,7032,397,171
Total Support Services Expenditures 6,546,8147,112,8627,317,466
TOTAL GENERAL CURRENT EXPENSE 12,516,35513,132,21713,504,097
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60401,000920
Equipment 12-XXX-XXX-73X5,78900
TOTAL CAPITAL EXPENDITURES 5,7891,000920
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X13,33715,56520,000
OPERATING BUDGET GRAND TOTAL 12,535,48113,148,78213,525,017
GRANTS AND ENTITLEMENTS
Federal Projects:
Title I 20-XXX-XXX-XXX028,9290
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX238,141218,160218,160
Other Special Projects 20-XXX-XXX-XXX20,60717,63417,634
Total Federal Projects 258,748264,723235,794
TOTAL GRANTS AND ENTITLEMENTS 258,748264,723235,794
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX813,097782,136818,683
TOTAL REPAYMENT OF DEBT 813,097782,136818,683
Total Expenditures 13,607,32614,195,64114,579,494

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/07
Audited
Balance
6/30/08
Estimated
Balance
6/30/09
Estimated
Balance
6/30/10
Unreserved:
  General Operating Budget305,384207,78352,39952,399
  Repayment of Debt29,16788,14629,0920
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve116,927118,455119,455120,375
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve328,377127,89600
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2006-07
Actual
2007-08
Actual
2008-09
Original
Budget
2008-09
Revised
Budget
2009-10
Proposed
Budget
Total Comparative Per Pupil Cost9,35810,0149,95310,80911,372
Total Classroom Instruction5,7486,1446,0336,5136,964
Classroom-Salaries and Benefits5,6345,8725,7666,1546,730
Classroom-General Supplies and Textbooks96261235326229
Classroom-Purchased Services and Other171132334
Total Support Services1,3311,4061,2661,3761,547
Support Services-Salaries and Benefits1,1361,2321,1411,2261,367
Total Administrative Costs1,0981,2081,2581,3931,367
Administration-Salaries and Benefits8729509991,1111,090
Total Operations and Maintenance of Plant1,1021,1861,2291,3521,298
Operations & Maintenance of Plant-Salary & Ben.546558556598575
Total Food Services Costs00000
Total Extracurricular Costs5246566056
Total Equipment Costs435000
Employee Benefits as a % of Salaries21.622.823.723.826.1

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2009 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 2008-09 revised appropriations and 2009-10 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
  • SAIF - Insurance Consortium; Liability package and Workers Compensation
  • Sussex County Transportation Cooperative; Special Education needs
  • Byram Township Municipality; Gasoline, vehicle maintenance & salt
  • Byram Township Recreation Dept.; Field usage and maintenance
  • Heating Oil; Joint purchasing with Lenape Valley Regional HS/
  • Kittatinny Regional HS/Sparta School District/Andover School District/
  • Sussex Technical School
  • World Language Teacher - Elementary with Stanhope BOE

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy9,726,141 (A)
Estimated Net Taxable Valuation (as of 01/01/2009)1,113,693,666 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.8733 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy10,502,403 (D)
Estimated Net Taxable Valuation (as of 01/01/2009)1,113,693,666 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.9430 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy9,726,141 (G)
Estimated Equalized Valuation (as of 10/01/2008)1,175,761,005 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.8272 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy10,502,403 (J)
Estimated Equalized Valuation (as of 10/01/2008)1,175,761,005 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.8932 (L)