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User Friendly Budgets
2011-2012

SUSSEX - FRANKLIN BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time422417423
spacing
Pupils on Roll - Special Full-Time99105107
Private School Placements322
spacing
Pupils Sent to Other Dists-Spec Ed Prog111
Pupils Received230

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 262,123 225,203
Withdrawal from Cap Res-for Local Share 10-307 0 355,000 0
Revenues from Local Sources:
Local Tax Levy 10-1210 4,155,498 4,321,716 4,408,150
Tuition 10-1300 38,586 18,000 0
Interest Earned on Capital Reserve Funds 10-1XXX 10,155 5,000 2,000
Other Restricted Miscellaneous Revenues 10-1XXX 39,921 2,000 2,000
Unrestricted Miscellaneous Revenues 10-1XXX 33,249 15,000 46,500
SUBTOTAL  4,277,409 4,361,716 4,458,650
Revenues from State Sources:
Extraordinary Aid 10-3131 5,976 0 0
Other State Aids 10-3XXX 778 0 0
Categorical Special Education Aid 10-3132 252,438 255,804 255,804
Equalization Aid 10-3176 1,935,266 2,523,956 2,523,956
Categorical Security Aid 10-3177 41,545 73,780 73,780
Adjustment Aid 10-3178 324,447 102,797 180,302
Categorical Transportation Aid 10-3121 21,599 42,288 42,288
SUBTOTAL  2,582,049 2,998,625 3,076,130
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 22,456 13,028 13,941
Equalization Aid - ARRA ESF 16-4520 443,164 0 0
Equalization Aid - ARRA GSF 17-4521 17,156 0 0
Education Jobs Fund 18-4522 0 0 112,205
SUBTOTAL  482,776 13,028 126,146
Actual Revenues (Over)/Under Expenditures  41,818 0 0
TOTAL OPERATING BUDGET  7,384,052 7,990,492 7,886,129
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 0 3,000 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 154,750 135,016 135,016
TOTAL REVENUES FROM STATE SOURCES  154,750 135,016 135,016
Revenues from Federal Sources:
Title I 20-4411-4416 102,131 83,674 83,674
Title II 20-4451-4455 0 31,968 31,398
Title IV 20-4471-4474 0 545 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 375,038 209,835 209,835
Other 20-4XXX 31,404 15,006 0
TOTAL REVENUES FROM FEDERAL SOURCES  508,573 341,028 324,907
TOTAL GRANTS AND ENTITLEMENTS  663,323 479,044 459,923
TOTAL REVENUES/SOURCES  8,047,375 8,469,536 8,346,052
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  8,047,375 8,469,536 8,346,052

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,307,4462,135,4432,037,288
Special Education 11-2XX-100-XXX1,008,9021,016,8021,117,613
Basic Skills/Remedial 11-230-100-XXX18,49432,00032,198
Bilingual Education 11-240-100-XXX7,83625,00025,433
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX31,31240,03643,583
School Sponsored Athletics 11-402-100-XXX32,93437,08535,259
Summer School 11-422-XXX-XXX7,91113,70011,700
Support Services:
Tuition 11-000-100-XXX42,099115,483112,711
Health Services 11-000-213-XXX78,96278,40979,320
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217108,455134,169134,000
Guidance 11-000-218-XXX123,783130,354131,786
Child Study Teams 11-000-219-XXX307,824316,912320,522
Improvement of Instructional Services 11-000-221-XXX83,82776,20478,344
Educational Media Services - School Library 11-000-222-XXX46,71429,44630,983
Instructional Staff Training Services 11-000-223-XXX5,88817,00017,000
General Administration 11-000-230-XXX305,181379,871383,495
School Administration 11-000-240-XXX162,713185,465184,078
Central Svcs & Admin Info Technology 11-000-25X-XXX210,775226,235222,377
Operation and Maintenance of Plant Services 11-000-26X-XXX835,073883,891928,972
Student Transportation Services 11-000-270-XXX191,968210,500260,500
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,387,7291,440,4971,598,170
Food Services 11-000-310-XXX13,50013,50013,500
Total Support Services Expenditures 3,904,4914,237,9364,495,758
TOTAL GENERAL CURRENT EXPENSE 7,319,3267,538,0027,798,832
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60405,0002,000
Equipment 12-XXX-XXX-73X3,39000
Facilities Acquisition and Construction Services 12-000-4XX-XXX044,4401,297
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-9310312,7900
TOTAL CAPITAL EXPENDITURES 3,390362,2303,297
Transfer of Funds to Charter Schools 10-000-100-56X61,33690,26084,000
OPERATING BUDGET GRAND TOTAL 7,384,0527,990,4927,886,129
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX03,0000
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX11,89411,25411,254
Nonpublic Auxiliary Services 20-XXX-XXX-XXX71,07261,13761,137
Nonpublic Handicapped Services 20-XXX-XXX-XXX56,49849,29049,290
Nonpublic Nursing Services 20-XXX-XXX-XXX15,28613,33513,335
Total State Projects 154,750135,016135,016
Federal Projects:
Title I 20-XXX-XXX-XXX102,13183,67483,674
Title II 20-XXX-XXX-XXX031,96831,398
Title IV 20-XXX-XXX-XXX05450
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX375,038209,835209,835
Other Special Projects 20-XXX-XXX-XXX31,40415,0060
Total Federal Projects 508,573341,028324,907
TOTAL GRANTS AND ENTITLEMENTS 663,323479,044459,923
Total Expenditures 8,047,3758,469,5368,346,052
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 8,047,3758,469,5368,346,052

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/09
Audited
Balance
6/30/10
Estimated
Balance
6/30/11
Estimated
Balance
6/30/12
Unassigned:
  General Operating Budget426,930256,754356,754249,754
  Repayment of Debt0000
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve350,135360,2905,2907,290
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve262,123380,326118,2030
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2008-09
Actual
2009-10
Actual
2010-11
Original
Budget
2010-11
Revised
Budget
2011-12
Proposed
Budget
Total Comparative Per Pupil Cost13,46312,75714,03113,97714,090
Total Classroom Instruction7,9708,1887,9998,0568,068
Classroom-Salaries and Benefits7,7137,9347,7417,7997,812
Classroom-General Supplies and Textbooks235226218217217
Classroom-Purchased Services and Other2329404039
Total Support Services1,9241,8292,0641,9171,940
Support Services-Salaries and Benefits1,8401,7131,8801,7261,753
Total Administrative Costs1,5891,6151,8701,8851,884
Administration-Salaries and Benefits1,3501,4121,5461,5111,542
Legal Costs013295546
Total Operations and Maintenance of Plant1,7891,8001,8941,9081,987
Operations & Maintenance of Plant-Salary & Ben.858887912838900
Total Food Services Costs2626262626
Total Extracurricular Costs164150178181185
Total Equipment Costs77000
Employee Benefits as a % of Salaries26.328.432.730.233.3

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2011 Taxpayers Guide to Education Spending (formerly Comparative Spending Guide) and can be found on the Department of Education's Internet address: http://www.state.nj.us/education under Finance. This publication is available in the board office and public libraries. The same calculations were performed using the 2010-11 revised appropriations and 2011-12 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.

 

Unusual Revenues and Appropriations
SourceAmountDescription
SHARED SERVICES REVENUE31,500 
Total Unusual Revenues31,500 

 

Shared Services
  • Franklin Boro-Road salt & various repair services.
  • Hardyston Twp.-Gasoline purchased.
  • Rockaway Twp. BOE/Central Morris Cooperative-lead agency for #2 fuel oil.
  • Alliance of Competitive Energy Services-Electric cooperative.
  • Alliance for Competitive Telecommunications-Long distance phone service.
  • Morris Cnty ESC [Ed-Data]-General,art,P/E & maintenance supply bid co-op.
  • School Alliance Insurance Fund-Purchase property,liability& w/c insurance
  • Hopatcong BOE/Sussex Reg Co-op--Purchase student transportation services.
  • Sussex County Ed Services Comm-Purchase nonpublic student services.
  • Grinspec Dental Trust-Purchase employee dental insurance.
  • NJ School Employees' Health Insurance Program-Employee medical insurance.
  • Morris Cnty Pricing Council-Propane and various supplies/repair services.
  • Middlesex Regional ESC Cooperative Pricing System--classroom supplies.
  • As of 1 July 2009, sharing Franklin's Bus. Admin. with Hamburg Boro BOE.

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,364,933 (A)
Estimated Net Taxable Valuation (as of 02/01/2011)473,987,265 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1000.9209 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,364,933 (D)
Estimated Net Taxable Valuation (as of 02/01/2011)473,987,265 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1000.9209 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,364,933 (G)
Estimated Equalized Valuation (as of 10/01/2010)513,179,226 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.8506 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,364,933 (J)
Estimated Equalized Valuation (as of 10/01/2010)513,179,226 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.8506 (L)

 

Administrative Salaries
Employee Name: PATRICIA J. PFEIL 
Job TitlePrincipal 
Base Annual Salary139,167 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days261 
  Contracted Number of Annual Vacation Days 24 
  Contracted Number of Annual Sick Days 14 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days 16 
  Description of Other Contracted Non-working DaysHOLIDAY & ILL IN FAMILY 
Benefits: 
Allowances875 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other2,000 
  Retirement Plans
Contractual Post-Employment Benefits Amount11,307 
  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 BenefitsBUY BACK OF SICK DAYS AT RETIREMENT 
Other/In-Kind Remuneration5,799 
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in CashBUY BACK OF 10 VACTION DAYS IF UNUSED 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: THOMAS N. TURNER 
Job TitleSuperintendent 
Base Annual Salary172,084 
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 Contract06/30/2012 
  Contracted Number of Annual Work Days261 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days 14 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days 14 
  Description of Other Contracted Non-working DaysHOLIDAY 
Benefits: 
Allowances7,323 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other2,048 
  Retirement Plans
Contractual Post-Employment Benefits Amount17,905 
  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 BenefitsSICK DAY BUY BACK AT RETIREMENT 
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: WILLIAM J. SABO 
Job TitleBusiness Administrator 
Base Annual Salary160,723 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Shared County 
Shared District1930 
Shared Job TitleBUSINESS ADMINISTRATOR 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days261 
  Contracted Number of Annual Vacation Days 24 
  Contracted Number of Annual Sick Days 12 
  Contracted Number of Annual Personal Days12 
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days 16 
  Description of Other Contracted Non-working DaysHOLIDAY & ILL IN fAMILY 
Benefits: 
Allowances3,840 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other2,000 
  Retirement Plans
Contractual Post-Employment Benefits Amount81,409 
  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 BenefitsSICK DAY BUY BACK AT RETIREMENT 
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 CommentsSALARY INCLUDES SHARED SERVICE SALARY