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User Friendly Budgets
2010

SUSSEX - HOPATCONG

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time1,8731,7831,871
spacing
Pupils on Roll - Special Full-Time433434458
Pupils on Roll - Special Shared-Time512
Private School Placements152123
spacing
Pupils Sent to Other Dists-Spec Ed Prog121216
Pupils Received300
Pupils in State Facilities030

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 300,000 300,000
Withdrawal from Cap Res-for Local Share 10-307 0 65,397 0
Revenues from Local Sources:
Local Tax Levy 10-1210 19,882,966 20,708,854 22,023,170
Tuition 10-1300 91,807 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 1,282 0 0
Other Restricted Miscellaneous Revenues 10-1XXX 259,051 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 0 150,000 150,000
SUBTOTAL  20,235,106 20,858,854 22,173,170
Revenues from State Sources:
Extraordinary Aid 10-3131 309,095 0 0
Other State Aids 10-3XXX 21,042 0 0
Categorical Special Education Aid 10-3132 1,115,026 1,087,165 1,046,775
Equalization Aid 10-3176 7,093,008 4,849,509 5,355,057
Categorical Security Aid 10-3177 198,291 202,221 226,567
Adjustment Aid 10-3178 3,812,030 5,123,351 3,885,931
Categorical Transportation Aid 10-3121 470,089 548,930 670,858
SUBTOTAL  13,018,581 11,811,176 11,185,188
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 15,448 15,000 15,000
Equalization Aid - ARRA ESF 16-4520 0 1,034,911 0
Equalization Aid - ARRA GSF 17-4521 0 40,063 0
SUBTOTAL  15,448 1,089,974 15,000
Adjustment for Prior Year Encumbrances  0 87,153 0
Actual Revenues (Over)/Under Expenditures  56,569 0 0
TOTAL OPERATING BUDGET  33,325,704 34,212,554 33,673,358
GRANTS AND ENTITLEMENTS
Revenues from Federal Sources:
Title I 20-4411-4416 192,531 193,061 164,102
Title II 20-4451-4455 0 0 52,972
I.D.E.A. Part B (Handicapped) 20-4420-4429 704,744 649,033 551,678
Other 20-4XXX 68,737 67,769 0
TOTAL REVENUES FROM FEDERAL SOURCES  966,012 909,863 768,752
TOTAL GRANTS AND ENTITLEMENTS  966,012 909,863 768,752
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 122,892 118,364 122,780
TOTAL REVENUES FROM LOCAL SOURCES  122,892 118,364 122,780
Revenues from State Sources:
Debt Service Aid Type II 40-3160 64,368 61,996 50,680
TOTAL LOCAL REPAYMENT OF DEBT  187,260 180,360 173,460
TOTAL REPAYMENT OF DEBT  187,260 180,360 173,460
TOTAL REVENUES/SOURCES  34,478,976 35,302,777 34,615,570
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  34,478,976 35,302,777 34,615,570

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX9,810,7279,513,6369,082,162
Special Education 11-2XX-100-XXX3,557,0253,752,2233,634,638
Basic Skills/Remedial 11-230-100-XXX62,19563,353137,875
Bilingual Education 11-240-100-XXX147,846155,050134,308
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX82,44384,251111,460
School Sponsored Athletics 11-402-100-XXX354,853359,100300,683
Other Instructional Programs 11-4XX-100-XXX16,26713,15014,800
Support Services:
Tuition 11-000-100-XXX1,071,9231,237,4201,611,262
Attendance and Social Work Services 11-000-211-XXX43,05154,88557,880
Health Services 11-000-213-XXX463,458444,037470,512
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217443,235464,562497,342
Guidance 11-000-218-XXX623,504601,693545,575
Child Study Teams 11-000-219-XXX1,285,8151,398,6181,340,669
Improvement of Instructional Services 11-000-221-XXX417,100377,717193,950
Educational Media Services - School Library 11-000-222-XXX274,745249,522106,920
Instructional Staff Training Services 11-000-223-XXX156,593171,055171,055
General Administration 11-000-230-XXX774,094781,376683,569
School Administration 11-000-240-XXX1,547,0711,499,8131,444,811
Central Svcs & Admin Info Technology 11-000-25X-XXX529,511574,300560,414
Operation and Maintenance of Plant Services 11-000-26X-XXX3,642,8863,333,2083,323,089
Student Transportation Services 11-000-270-XXX2,034,8692,180,0892,098,705
Personal Services - Employee Benefits 11-XXX-XXX-2XX5,462,2156,335,3436,803,679
Total Support Services Expenditures 18,770,07019,703,63819,909,432
TOTAL GENERAL CURRENT EXPENSE 32,801,42633,644,40133,325,358
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X416,024305,8650
TOTAL CAPITAL EXPENDITURES 416,024305,8650
Transfer of Funds to Charter Schools 10-000-100-56X108,254262,288348,000
OPERATING BUDGET GRAND TOTAL 33,325,70434,212,55433,673,358
SPECIAL GRANTS AND ENTITLEMENTS
Federal Projects:
Title I 20-XXX-XXX-XXX192,531193,061164,102
Title II 20-XXX-XXX-XXX0052,972
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX704,744649,033551,678
Other Special Projects 20-XXX-XXX-XXX68,73767,7690
Total Federal Projects 966,012909,863768,752
TOTAL GRANTS AND ENTITLEMENTS 966,012909,863768,752
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX187,260180,360173,460
TOTAL REPAYMENT OF DEBT 187,260180,360173,460
Total Expenditures 34,478,97635,302,77734,615,570
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 34,478,97635,302,77734,615,570

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/08
Audited
Balance
6/30/09
Estimated
Balance
6/30/10
Estimated
Balance
6/30/11
Unassigned:
  General Operating Budget784,575865,219565,219265,219
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve64,11565,39700
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve100,763000
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2007-08
Actual
2008-09
Actual
2009-10
Original
Budget
2009-10
Revised
Budget
2010-11
Proposed
Budget
Total Comparative Per Pupil Cost12,41712,98512,91213,76812,865
Total Classroom Instruction7,1547,3467,3667,8477,517
Classroom-Salaries and Benefits6,8127,0617,0157,5837,194
Classroom-General Supplies and Textbooks296251291233264
Classroom-Purchased Services and Other4534613259
Total Support Services1,9941,9992,0102,1831,960
Support Services-Salaries and Benefits1,9051,9041,9172,0941,887
Total Administrative Costs1,4051,5131,5671,6061,503
Administration-Salaries and Benefits1,2291,3441,3581,3641,289
Legal Costs00212322
Total Operations and Maintenance of Plant1,6231,7431,5531,7021,641
Operations & Maintenance of Plant-Salary & Ben.702758714821759
Total Food Services Costs00000
Total Extracurricular Costs224224242242222
Total Equipment Costs28218201390
Employee Benefits as a % of Salaries25.624.826.128.935.1

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2010 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 2009-10 revised appropriations and 2010-11 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
  • We serve as the LEA of the Sussex County Regional Transportation
  • Cooperative and are also members. We utilize the Cooperative for
  • all of our out of district special ed transportation and our private
  • non-public transportation saving thousands of dollars to the local
  • tax payer. We coordinate the purchasing of paper supplies for
  • the Borough and provide reproduction services for their monthly
  • calendars. We utilize local police services as security for athletic
  • and public events. Our facilities dept and the Boro's DPW co-
  • ordinate services such as local field upkeep, tennis course, snow/
  • ice removal and grit and salt supplies. We coordinate with Head
  • Start in Hopatcong for trash removal and have offered assistance to
  • the Borough in coordinating the bidding/purchase of heating fuel for
  • both the district and Borough due to large quantities required by
  • the district providing a lower cost. We also are members of ACES,
  • SAIF [School Alliance Insurance Fund], Middlesex County Ed Svcs
  • Commission for coordinated purchasing and have achieved savings
  • with all of these efforts. We also provide the use of equipment
  • and/or facilities to the Borough at no cost for any events/meetings
  • they may have. We offer low cost tuition to in or out of county
  • schools requiring outstanding special education programs, as well
  • as related services. We provide use of facilities to the Red Cross,
  • Project Self Sufficiency and local and county wide emergency manage-
  • ment shelters, as well as facilities usage by NJ City University,
  • Fairleigh Dickinson University and Sussex County Community College
  • for both graduate courses and undergraduate courses for staff and
  • high school students at no charge to the organizations or colleges.

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy22,023,170 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)2,049,603,191 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1001.0745 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy22,145,950 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)2,049,603,191 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1001.0805 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy22,023,170 (G)
Estimated Equalized Valuation (as of 10/01/2009)1,897,369,577 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1001.1607 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy22,145,950 (J)
Estimated Equalized Valuation (as of 10/01/2009)1,897,369,577 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1001.1672 (L)

 

Administrative Salaries
Employee Name: Dr. Charles Maranzano, Jr 
Job TitleSuperintendent 
Base Annual Salary170,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract09/01/2009 
  Ending Date of Contract06/30/2013 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days 13 
  Description of Other Contracted Non-working DaysHolidays 
Benefits: 
Allowances6,960 
Bonuses3,400 
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other375 
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of ContractAt retirement, $75 per day not to 
   Buyback of Vacation Days at the End of Contractexceed $15,000 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Neil Piro 
Job TitleFacilities Supervisor 
Base Annual Salary98,798 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days 13 
  Description of Other Contracted Non-working DaysHolidays 
Benefits: 
Allowances3,400 
Bonuses2,000 
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other375 
  Retirement Plans
Contractual Post-Employment Benefits Amount4,500 
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Theresa A. Sierchio 
Job TitleBusiness Administrator Board Secretary 
Base Annual Salary117,379 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days 13 
  Description of Other Contracted Non-working DaysHolidays 
Benefits: 
Allowances1,525 
Bonuses9,000 
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other375 
  Retirement Plans
Contractual Post-Employment Benefits Amount37,550 
  Description of: 
   Buyback of Sick Days at the End of ContractAs per statute, if accrued 
   Buyback of Vacation Days at the End of Contract As per statute, if accrued 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional CommentsThe $9,000 listed as a bonus is not a bonus but longevity due to 20 years service