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User Friendly Budgets
2009

SUSSEX - VERNON TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time4,0643,8643,667
Pupils on Roll Regular Shared-Time977
spacing
Pupils on Roll - Special Full-Time619616608
Pupils on Roll - Special Shared-Time966
Private School Placements243025
spacing
Pupils Sent to Other Dists-Spec Ed Prog181620
Pupils Received232320
Pupils in State Facilities555

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,876,835 1,995,398
Budgeted Fund Bal - Deposit to Capital Reserve 10-303 0 134,767 0
Transfers from Other Funds 10-5200 89,808 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 37,000,411 37,707,888 39,216,204
Tuition 10-1300 179,577 155,927 118,625
Interest Earned on Capital Reserve Funds 10-1XXX 17,863 6,250 5,000
Unrestricted Miscellaneous Revenues 10-1XXX 352,562 321,750 220,000
SUBTOTAL  37,550,413 38,191,815 39,559,829
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 20,170,076 0 0
Transportation Aid 10-3120 2,512,401 0 0
Special Education Aid 10-3130 2,833,735 0 0
Bilingual Education 10-3140 11,716 0 0
Extraordinary Aid 10-3131 180,827 513,945 197,580
Consolidated Aid 10-3195 579,300 0 0
Additional Formula Aid 10-3196 1,499,626 0 0
Other State Aids 10-3XXX 23,338 0 0
Categorical Special Education Aid 10-3132 0 2,136,994 2,100,282
Equalization Aid 10-3176 0 18,591,199 16,951,247
Categorical Security Aid 10-3177 0 311,636 310,299
Adjustment Aid 10-3178 0 5,047,867 6,315,883
Categorical Transportation Aid 10-3121 0 1,821,363 2,231,348
SUBTOTAL  27,811,019 28,423,004 28,106,639
Adjustment for Prior Year Encumbrances  0 957,381 0
Actual Revenues (Over)/Under Expenditures  1,261,233 0 0
TOTAL OPERATING BUDGET  66,712,473 69,583,802 69,661,866
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 5,020 7,673 6,521
TOTAL REVENUES FROM STATE SOURCES  5,020 7,673 6,521
Revenues from Federal Sources:
Title I 20-4411-4416 276,145 250,917 213,200
I.D.E.A. Part B (Handicapped) 20-4420-4429 975,673 927,605 788,400
Other 20-4XXX 223,066 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  1,474,884 1,178,522 1,001,600
TOTAL GRANTS AND ENTITLEMENTS  1,479,904 1,186,195 1,008,121
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 128,574
Revenues from Local Sources:
Local Tax Levy 40-1210 1,195,462 1,260,827 1,229,223
TOTAL REVENUES FROM LOCAL SOURCES  1,195,462 1,260,827 1,229,223
Revenues from State Sources:
Debt Service Aid Type II 40-3160 1,001,308 1,070,543 804,532
TOTAL LOCAL REPAYMENT OF DEBT  2,196,770 2,331,370 2,162,329
Actual Revenues (Over)/Under Expenditures  -99,850 0 0
TOTAL REPAYMENT OF DEBT  2,096,920 2,331,370 2,162,329
TOTAL REVENUES/SOURCES  70,289,297 73,101,367 72,832,316

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX22,869,75823,264,37423,465,246
Special Education 11-2XX-100-XXX5,413,0005,861,2895,949,000
Basic Skills/Remedial 11-230-100-XXX510,304651,774415,000
Bilingual Education 11-240-100-XXX76,88984,49786,500
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX290,252308,318292,100
School Sponsored Athletics 11-402-100-XXX680,818724,057747,000
Support Services:
Tuition 11-000-100-XXX2,200,2282,961,0972,855,554
Health Services 11-000-213-XXX614,585648,083637,800
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217566,283703,643688,000
Guidance 11-000-218-XXX1,744,7081,771,9891,814,600
Child Study Teams 11-000-219-XXX2,185,7372,039,8612,073,000
Improvement of Instructional Services 11-000-221-XXX720,095855,148861,000
Educational Media Services - School Library 11-000-222-XXX518,755544,537556,600
Instructional Staff Training Services 11-000-223-XXX492,240371,097354,000
General Administration 11-000-230-XXX1,254,7521,384,9731,333,500
School Administration 11-000-240-XXX2,867,4593,020,5772,985,500
Central Svcs & Admin Info Technology 11-000-25X-XXX1,135,7281,192,045898,200
Operation and Maintenance of Plant Services 11-000-26X-XXX6,673,6465,887,7445,864,983
Student Transportation Services 11-000-270-XXX5,825,3786,166,4466,520,000
Personal Services - Employee Benefits 11-XXX-XXX-2XX9,626,5469,764,60110,438,000
Total Support Services Expenditures 36,426,14037,311,84137,880,737
TOTAL GENERAL CURRENT EXPENSE 66,267,16168,206,15068,835,583
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-6040134,7670
Interest Earned on Capital Reserve 10-60406,2505,000
Equipment 12-XXX-XXX-73X8,967362,99589,351
Facilities Acquisition and Construction Services 12-000-4XX-XXX184,890507,505519,500
TOTAL CAPITAL EXPENDITURES 193,8571,011,517613,851
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X251,455366,135212,432
OPERATING BUDGET GRAND TOTAL 66,712,47369,583,80269,661,866
GRANTS AND ENTITLEMENTS
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX1,6212,5162,138
Nonpublic Nursing Services 20-XXX-XXX-XXX2,2393,3972,887
Nonpublic Technology Initiative 20-XXX-XXX-XXX1,1601,7601,496
Total State Projects 5,0207,6736,521
Federal Projects:
Title I 20-XXX-XXX-XXX276,145250,917213,200
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX975,673927,605788,400
Other Special Projects 20-XXX-XXX-XXX223,06600
Total Federal Projects 1,474,8841,178,5221,001,600
TOTAL GRANTS AND ENTITLEMENTS 1,479,9041,186,1951,008,121
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,096,9202,331,3702,162,329
TOTAL REPAYMENT OF DEBT 2,096,9202,331,3702,162,329
Total Expenditures 70,289,29773,101,36772,832,316

 

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 Budget1,457,6831,670,2341,935,467585,467
  Repayment of Debt28,724128,574128,5740
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve420,555438,418579,435584,435
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve2,931,4282,522,233645,3980
      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 Cost10,75112,50612,80613,23913,966
Total Classroom Instruction6,8187,5747,9218,1958,708
Classroom-Salaries and Benefits6,6737,3167,6987,9448,454
Classroom-General Supplies and Textbooks144258223250251
Classroom-Purchased Services and Other00004
Total Support Services1,4581,7501,8041,8551,982
Support Services-Salaries and Benefits1,2751,4941,5631,5921,718
Total Administrative Costs1,1491,3181,4231,4691,458
Administration-Salaries and Benefits8731,0051,0741,1371,171
Total Operations and Maintenance of Plant1,1071,5481,3151,4461,526
Operations & Maintenance of Plant-Salary & Ben.545611645670746
Total Food Services Costs00000
Total Extracurricular Costs217242250269285
Total Equipment Costs102758121
Employee Benefits as a % of Salaries22.323.122.623.324.8

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
  • TRANSPORTATION:
  • The District shares 22 routes with neighboring Districts
  • ROAD SUPPLIES:
  • The District shares the cost for salt/sand with the Township
  • PURCHASING:
  • The District belongs to various Coops for the purpose of
  • reducing cost:
  • a. Hunterdon County Ed. Services Coop
  • b. Morris County Coop
  • c. Educational Data, Inc. member
  • d. Member of ACES
  • INSURANCE:
  • The District is a member of the joint insurance fund
  • School Alliance Insurance Fund (SAIF)

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy39,216,204 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)1,532,971,856 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1002.5582 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy40,445,427 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)1,532,971,856 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1002.6384 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy39,216,204 (G)
Estimated Equalized Valuation (as of 10/01/2008)3,310,847,789 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.1845 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy40,445,427 (J)
Estimated Equalized Valuation (as of 10/01/2008)3,310,847,789 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.2216 (L)