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User Friendly Budgets
2009

SUSSEX - FRANKFORD TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time604579555
spacing
Pupils on Roll - Special Full-Time868386
Private School Placements222
spacing
Pupils Sent to Other Districts-Reg Prog020
Pupils Received856759

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 244,542 113,699
Revenues from Local Sources:
Local Tax Levy 10-1210 6,169,533 6,348,953 6,562,569
Tuition 10-1300 1,143,802 1,008,557 908,405
Transportation Fees from Other LEAs 10-1420-1440 90,623 84,000 58,000
Interest Earned on Capital Reserve Funds 10-1XXX 5,450 3,000 3,000
Other Restricted Miscellaneous Revenues 10-1XXX 10,364 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 0 21,000 16,000
SUBTOTAL  7,419,772 7,465,510 7,547,974
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 458,008 0 0
Transportation Aid 10-3120 287,631 0 0
Special Education Aid 10-3130 479,535 0 0
Bilingual Education 10-3140 2,318 0 0
Stabilization Aid 10-3171 903,461 0 0
Extraordinary Aid 10-3131 262 5,000 0
Consolidated Aid 10-3195 71,867 0 0
Additional Formula Aid 10-3196 134,152 0 0
Other State Aids 10-3XXX 4,273 0 0
Categorical Special Education Aid 10-3132 0 262,908 269,267
Equalization Aid 10-3176 0 389,062 138,749
Categorical Security Aid 10-3177 0 37,550 39,538
Adjustment Aid 10-3178 0 1,466,411 1,664,591
Categorical Transportation Aid 10-3121 0 217,133 260,919
SUBTOTAL  2,341,507 2,378,064 2,373,064
Adjustment for Prior Year Encumbrances  0 48,585 0
Actual Revenues (Over)/Under Expenditures  -155,507 0 0
TOTAL OPERATING BUDGET  9,605,772 10,136,701 10,034,737
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 4,847 383 0
Revenues from Federal Sources:
Title I 20-4411-4416 179 38,412 29,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 170,042 173,300 124,000
Other 20-4XXX 26,837 36,331 24,000
TOTAL REVENUES FROM FEDERAL SOURCES  197,058 248,043 177,000
TOTAL GRANTS AND ENTITLEMENTS  201,905 248,426 177,000
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 2 0
Revenues from Local Sources:
Local Tax Levy 40-1210 86,275 87,598 88,663
TOTAL REVENUES FROM LOCAL SOURCES  86,275 87,598 88,663
TOTAL LOCAL REPAYMENT OF DEBT  86,275 87,600 88,663
TOTAL REPAYMENT OF DEBT  86,275 87,600 88,663
TOTAL REVENUES/SOURCES  9,893,952 10,472,727 10,300,400

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX3,515,0843,611,3253,681,131
Special Education 11-2XX-100-XXX792,539894,747968,756
Basic Skills/Remedial 11-230-100-XXX195,432205,258226,763
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX27,24231,78436,524
School Sponsored Athletics 11-402-100-XXX27,11830,92034,441
Other Instructional Programs 11-4XX-100-XXX20,32922,32924,202
Support Services:
Tuition 11-000-100-XXX14,26260,37358,848
Health Services 11-000-213-XXX118,088125,791128,037
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217238,395244,039243,128
Guidance 11-000-218-XXX120,562130,057141,165
Child Study Teams 11-000-219-XXX235,051243,346247,443
Improvement of Instructional Services 11-000-221-XXX24,75727,11424,214
Educational Media Services - School Library 11-000-222-XXX41,33051,36646,150
Instructional Staff Training Services 11-000-223-XXX5,66813,5665,750
General Administration 11-000-230-XXX293,282288,693268,719
School Administration 11-000-240-XXX237,622258,562260,564
Central Svcs & Admin Info Technology 11-000-25X-XXX235,690272,672269,939
Operation and Maintenance of Plant Services 11-000-26X-XXX869,427868,525842,558
Student Transportation Services 11-000-270-XXX819,732851,327829,284
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,473,2241,646,7821,660,121
Food Services 11-000-310-XXX07,5080
Total Support Services Expenditures 4,727,0905,089,7215,025,920
TOTAL GENERAL CURRENT EXPENSE 9,304,8349,886,0849,997,737
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60403,0003,000
Equipment 12-XXX-XXX-73X70,1849,6170
Facilities Acquisition and Construction Services 12-000-4XX-XXX199,561206,0000
TOTAL CAPITAL EXPENDITURES 269,745218,6173,000
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X31,19332,00034,000
OPERATING BUDGET GRAND TOTAL 9,605,77210,136,70110,034,737
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX4,8473830
Federal Projects:
Title I 20-XXX-XXX-XXX17938,41229,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX170,042173,300124,000
Other Special Projects 20-XXX-XXX-XXX26,83736,33124,000
Total Federal Projects 197,058248,043177,000
TOTAL GRANTS AND ENTITLEMENTS 201,905248,426177,000
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX86,27587,60088,663
TOTAL REPAYMENT OF DEBT 86,27587,60088,663
Total Expenditures 9,893,95210,472,72710,300,400

 

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 Budget290,168413,513250,000250,000
  Repayment of Debt2200
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve181,663157,594160,594163,594
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve95,529198,241113,6990
      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 Cost11,71512,74612,94213,75114,417
Total Classroom Instruction7,8398,3768,4468,9559,552
Classroom-Salaries and Benefits7,5088,0458,0798,5429,229
Classroom-General Supplies and Textbooks320267326368286
Classroom-Purchased Services and Other1164424537
Total Support Services1,3591,4431,4881,5701,618
Support Services-Salaries and Benefits1,1701,3491,3461,4581,520
Total Administrative Costs1,2251,3671,3741,4821,479
Administration-Salaries and Benefits9771,0941,0931,1471,116
Total Operations and Maintenance of Plant1,1461,4401,3661,4581,466
Operations & Maintenance of Plant-Salary & Ben.602674639673717
Total Food Services Costs2807110
Total Extracurricular Costs9899110116135
Total Equipment Costs1741060150
Employee Benefits as a % of Salaries24.124.226.826.225.4

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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
  • SNOW PLOWING PROVIDED BY TOWNSHIP
  • CURRICULUM COORDINATOR SHARED WITH LAFAYETTE SCHOOL DISTRICT
  • TRANSPORTATION COORDINATION SHARED WITH HIGH POINT, BRANCHVILLE, SUSSEX-W
  • ANTAGE
  • JOINT PURCHASING CO-OPS WITH MUNICIPALITES AND SCHOOL DISTRICTS:
  • EDUCATIONAL DATA SVCS: SCHOOL, OFFICE, COSTODIAL SUPPLY
  • ACES: ELECTRIC ENERGY
  • ROCKAWAY TWP: HEATING OIL/ENERGY
  • MORRIS COUNTY COOP. PRICING COUNCIL: MAINTENANCE SERVICES
  • SAIF: DISTRICT INSURANCE

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,562,569 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)958,726,225 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.6845 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,651,232 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)958,726,225 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.6938 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,562,569 (G)
Estimated Equalized Valuation (as of 10/01/2008)970,821,462 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.6760 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,651,232 (J)
Estimated Equalized Valuation (as of 10/01/2008)970,821,462 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.6851 (L)