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User Friendly Budgets
2009

SUSSEX - SPARTA TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time3,6593,5863,614
Pupils on Roll Regular Shared-Time6611
spacing
Pupils on Roll - Special Full-Time383400397
Pupils on Roll - Special Shared-Time466
Private School Placements222732
spacing
Pupils Sent to Other Dists-Spec Ed Prog131012
Pupils Received232726
Pupils in State Facilities011

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 3,729,643 2,339,378
Revenues from Local Sources:
Local Tax Levy 10-1210 40,828,867 42,269,637 44,514,252
Tuition 10-1300 12,200 13,000 27,000
Interest Earned on Capital Reserve Funds 10-1XXX 19,133 20,000 12,000
Unrestricted Miscellaneous Revenues 10-1XXX 426,281 189,131 90,000
SUBTOTAL  41,286,481 42,491,768 44,643,252
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 2,416,398 0 0
Transportation Aid 10-3120 1,333,591 0 0
Special Education Aid 10-3130 1,947,621 0 0
Bilingual Education 10-3140 24,474 0 0
Stabilization Aid 10-3171 488,522 0 0
Extraordinary Aid 10-3131 125,789 235,909 235,909
Consolidated Aid 10-3195 209,457 0 0
Additional Formula Aid 10-3196 395,786 0 0
Other State Aids 10-3XXX 176,025 0 0
Categorical Special Education Aid 10-3132 0 1,901,597 1,925,258
Equalization Aid 10-3176 0 3,683,766 3,275,100
Categorical Security Aid 10-3177 0 251,386 253,636
Categorical Transportation Aid 10-3121 0 1,405,805 1,788,560
SUBTOTAL  7,117,663 7,478,463 7,478,463
Adjustment for Prior Year Encumbrances  0 343,228 0
Actual Revenues (Over)/Under Expenditures  264,848 0 0
TOTAL OPERATING BUDGET  48,668,992 54,043,102 54,461,093
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 55,324 46,782 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 633,035 728,606 604,338
TOTAL REVENUES FROM STATE SOURCES  633,035 728,606 604,338
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 909,171 959,971 837,980
Other 20-4XXX 127,915 91,548 73,932
TOTAL REVENUES FROM FEDERAL SOURCES  1,037,086 1,051,519 911,912
TOTAL GRANTS AND ENTITLEMENTS  1,725,445 1,826,907 1,516,250
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 992,623
Revenues from Local Sources:
Local Tax Levy 40-1210 2,016,628 5,283,808 4,148,612
Miscellaneous 40-1XXX 2,708,504 0 0
TOTAL REVENUES FROM LOCAL SOURCES  4,725,132 5,283,808 4,148,612
Revenues from State Sources:
Debt Service Aid Type II 40-3160 783,966 713,974 686,574
TOTAL LOCAL REPAYMENT OF DEBT  5,509,098 5,997,782 5,827,809
Actual Revenues (Over)/Under Expenditures  1,004,969 0 0
TOTAL REPAYMENT OF DEBT  6,514,067 5,997,782 5,827,809
TOTAL REVENUES/SOURCES  56,908,504 61,867,791 61,805,152

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX18,706,48819,247,07119,072,425
Special Education 11-2XX-100-XXX3,611,8303,966,2884,096,634
Basic Skills/Remedial 11-230-100-XXX326,178358,160382,752
Bilingual Education 11-240-100-XXX0089,508
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX289,842304,600431,843
School Sponsored Athletics 11-402-100-XXX550,001612,026609,648
Other Instructional Programs 11-4XX-100-XXX228,202317,805204,403
Support Services:
Tuition 11-000-100-XXX1,281,8201,603,9651,732,505
Health Services 11-000-213-XXX469,899494,311499,703
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217806,953816,171823,627
Guidance 11-000-218-XXX1,128,6281,284,0651,164,408
Child Study Teams 11-000-219-XXX1,457,6121,593,8351,829,733
Improvement of Instructional Services 11-000-221-XXX405,551480,135481,460
Educational Media Services - School Library 11-000-222-XXX479,567473,726571,034
Instructional Staff Training Services 11-000-223-XXX65,009101,07667,382
General Administration 11-000-230-XXX733,937817,894789,536
School Administration 11-000-240-XXX2,129,0972,380,5522,418,595
Central Svcs & Admin Info Technology 11-000-25X-XXX744,024835,525709,489
Operation and Maintenance of Plant Services 11-000-26X-XXX4,328,1454,756,0165,199,907
Student Transportation Services 11-000-270-XXX3,323,0353,790,8084,199,732
Personal Services - Employee Benefits 11-XXX-XXX-2XX7,450,3708,232,8959,041,134
Food Services 11-000-310-XXX19,95019,9500
Total Support Services Expenditures 24,823,59727,680,92429,528,245
TOTAL GENERAL CURRENT EXPENSE 48,536,13852,486,87454,415,458
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604020,00012,000
Equipment 12-XXX-XXX-73X80,47830,9700
Facilities Acquisition and Construction Services 12-000-4XX-XXX01,454,1500
TOTAL CAPITAL EXPENDITURES 80,4781,505,12012,000
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X52,37651,10833,635
OPERATING BUDGET GRAND TOTAL 48,668,99254,043,10254,461,093
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX55,32446,7820
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX86,86497,90982,140
Nonpublic Auxiliary Services 20-XXX-XXX-XXX133,370171,678135,460
Nonpublic Handicapped Services 20-XXX-XXX-XXX210,746258,373214,495
Nonpublic Nursing Services 20-XXX-XXX-XXX133,479132,166113,457
Nonpublic Technology Initiative 20-XXX-XXX-XXX68,57668,48058,786
Total State Projects 633,035728,606604,338
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX909,171959,971837,980
Other Special Projects 20-XXX-XXX-XXX127,91591,54873,932
Total Federal Projects 1,037,0861,051,519911,912
TOTAL GRANTS AND ENTITLEMENTS 1,725,4451,826,9071,516,250
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX05,997,7825,827,809
Additional State School Building Aid-Ch.177 40-702-510-XXX6,514,06700
Total Additional State School Building Aid 6,514,06700
TOTAL REPAYMENT OF DEBT 6,514,0675,997,7825,827,809
Total Expenditures 56,908,50461,867,79161,805,152

 

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 Budget1,727,2861,110,9601,377,692973,128
  Repayment of Debt1,997,592992,623992,6230
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve575,411594,544614,544626,544
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve5,201,3665,526,6251,934,8140
      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 Cost9,85010,72611,18811,81112,074
Total Classroom Instruction6,1186,8146,9567,3877,433
Classroom-Salaries and Benefits5,9526,4886,7607,1807,256
Classroom-General Supplies and Textbooks151307173183153
Classroom-Purchased Services and Other1519232424
Total Support Services1,3461,4151,5091,5931,666
Support Services-Salaries and Benefits1,2161,2661,3501,4301,514
Total Administrative Costs1,0511,0441,1421,1991,173
Administration-Salaries and Benefits873862919963957
Total Operations and Maintenance of Plant1,0571,1701,2661,3141,440
Operations & Maintenance of Plant-Salary & Ben.545595628625706
Total Food Services Costs55550
Total Extracurricular Costs242241269271312
Total Equipment Costs2520580
Employee Benefits as a % of Salaries21.423.424.924.125.9

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
  • Sparta Twp. - Service Maintenance and Transportation vehicles
  • Sparta Twp - Fuel for Maintenance and Transportation vehicles
  • Sussex County Regional Co-Operative - transportation services
  • Morris County Co-Operative - purchasing
  • Byram Township Board of Education - fuel bid
  • Sussex County Technical School - transportation jointures and repairs
  • Kittatinny Regional H.S. - transportation jointures
  • Vernon Twp. H.S. - transportation jointures

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy44,514,252 (A)
Estimated Net Taxable Valuation (as of 01/01/2009)2,442,944,000 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.8222 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy48,662,864 (D)
Estimated Net Taxable Valuation (as of 01/01/2009)2,442,944,000 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.9920 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy44,514,252 (G)
Estimated Equalized Valuation (as of 10/01/2008)3,729,605,900 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.1935 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy48,662,864 (J)
Estimated Equalized Valuation (as of 10/01/2008)3,729,605,900 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.3048 (L)