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User Friendly Budgets
2012-13

SUSSEX - FRANKLIN BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time417404411
spacing
Pupils on Roll - Special Full-Time1059999
Private School Placements212
spacing
Pupils Sent to Other Dists-Spec Ed Prog123
Pupils Received320

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 225,203 348,329
Revenues from Local Sources:
Local Tax Levy 10-1210 4,321,716 4,408,150 4,496,313
Tuition 10-1300 41,574 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 7,031 2,000 1,000
Other Restricted Miscellaneous Revenues 10-1XXX 33,000 2,000 2,000
Unrestricted Miscellaneous Revenues 10-1XXX 33,300 46,500 41,500
SUBTOTAL  4,436,621 4,458,650 4,540,813
Revenues from State Sources:
Extraordinary Aid 10-3131 5,463 0 0
Other State Aids 10-3XXX 1,436 0 0
Categorical Special Education Aid 10-3132 255,804 255,804 270,678
Equalization Aid 10-3176 2,523,956 2,523,956 2,525,242
Categorical Security Aid 10-3177 73,780 73,780 75,094
Adjustment Aid 10-3178 102,797 180,302 206,245
Categorical Transportation Aid 10-3121 42,288 42,288 41,204
SUBTOTAL  3,005,524 3,076,130 3,118,463
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 15,274 13,941 15,400
SUBTOTAL  15,274 129,661 15,400
Actual Revenues (Over)/Under Expenditures  116,301 0 0
TOTAL OPERATING BUDGET  7,573,720 7,889,644 8,023,005
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 3,000 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 118,133 146,791 146,791
TOTAL REVENUES FROM STATE SOURCES  118,133 146,791 146,791
Revenues from Federal Sources:
Title I 20-4411-4416 70,367 106,146 70,000
Title II 20-4451-4455 30,701 29,078 21,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 222,299 217,149 187,700
TOTAL REVENUES FROM FEDERAL SOURCES  323,367 352,373 278,700
TOTAL GRANTS AND ENTITLEMENTS  444,500 499,164 425,491
TOTAL REVENUES/SOURCES  8,018,220 8,388,808 8,448,496
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  8,018,220 8,388,808 8,448,496

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,076,5452,010,2882,040,694
Special Education 11-2XX-100-XXX1,020,5101,156,1281,132,302
Basic Skills/Remedial 11-230-100-XXX28,56314,19828,584
Bilingual Education 11-240-100-XXX23,74028,43327,849
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX30,29543,58344,113
School Sponsored Athletics 11-402-100-XXX32,70339,25938,952
Other Instructional Programs 11-4XX-100-XXX6,26900
Summer School 11-422-XXX-XXX012,70013,200
Support Services:
Tuition 11-000-100-XXX117,017209,211275,015
Health Services 11-000-213-XXX73,85979,92081,298
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217115,585141,000142,086
Guidance 11-000-218-XXX126,947131,186133,450
Child Study Teams 11-000-219-XXX310,658323,522330,761
Improvement of Instructional Services 11-000-221-XXX72,82078,34479,741
Educational Media Services - School Library 11-000-222-XXX28,00733,98327,363
Instructional Staff Training Services 11-000-223-XXX4,83017,00017,000
General Administration 11-000-230-XXX310,120394,495356,454
School Administration 11-000-240-XXX169,418194,078187,371
Central Svcs & Admin Info Technology 11-000-25X-XXX215,500232,377229,085
Operation and Maintenance of Plant Services 11-000-26X-XXX865,200937,972891,264
Student Transportation Services 11-000-270-XXX164,792234,500234,500
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,353,0281,535,1701,654,419
Food Services 11-000-310-XXX13,50013,50013,500
Total Support Services Expenditures 3,941,2814,556,2584,653,307
TOTAL GENERAL CURRENT EXPENSE 7,159,9067,860,8477,979,001
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60402,0001,000
Equipment 12-XXX-XXX-73X89,4816,0000
Facilities Acquisition and Construction Services 12-000-4XX-XXX44,4401,2973,000
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931196,96900
TOTAL CAPITAL EXPENDITURES 330,8909,2974,000
Transfer of Funds to Charter Schools 10-000-100-56X82,92419,50040,004
OPERATING BUDGET GRAND TOTAL 7,573,7207,889,6448,023,005
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX3,00000
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX11,2549,3859,385
Nonpublic Auxiliary Services 20-XXX-XXX-XXX51,41268,48868,488
Nonpublic Handicapped Services 20-XXX-XXX-XXX42,13255,51355,513
Nonpublic Nursing Services 20-XXX-XXX-XXX13,33513,40513,405
Total State Projects 118,133146,791146,791
Federal Projects:
Title I 20-XXX-XXX-XXX70,367106,14670,000
Title II 20-XXX-XXX-XXX30,70129,07821,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX222,299217,149187,700
Total Federal Projects 323,367352,373278,700
TOTAL GRANTS AND ENTITLEMENTS 444,500499,164425,491
Total Expenditures 8,018,2208,388,8088,448,496
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 8,018,2208,388,8088,448,496

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/10
Audited
Balance
6/30/11
Estimated
Balance
6/30/12
Estimated
Balance
6/30/13
Unassigned:
  General Operating Budget256,754363,899427,403249,899
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve360,290228,142230,142231,142
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve380,326289,028170,8250
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2009-10
Actual
2010-11
Actual
2011-12
Original
Budget
2011-12
Revised
Budget
2012-13
Proposed
Budget
Total Budgetary Comparative Per Pupil Cost13,60813,50914,09014,80514,733
Total Classroom Instruction8,1887,9298,0688,4018,495
Classroom-Salaries and Benefits7,9347,7487,8128,1478,263
Classroom-General Supplies and Textbooks226157217214192
Classroom-Purchased Services and Other2924394041
Total Support Services1,8291,8201,9402,0492,076
Support Services-Salaries and Benefits1,7131,7041,7531,8301,869
Total Administrative Costs1,6151,6971,8842,0271,940
Administration-Salaries and Benefits1,4121,4861,5421,6061,635
Legal Costs013244323
Total Operations and Maintenance of Plant1,8001,8811,9882,0991,993
Operations & Maintenance of Plant-Salary & Ben.887811900937924
Board Contribution to Food Services2627262727
Total Extracurricular Costs150153185201202
Total Equipment Costs71760120
Employee Benefits as a % of Salaries28.428.833.331.934.1

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2012 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 2011-12 revised appropriations and 2012-13 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 for 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.
  • Susex County Ed Services Comm-Purchase nonpublic student services.
  • Brown & Brown Dental Trust--Purchase employee dental insurance.
  • NJ School Employees' Health Insurance Program-Employee medical insurance.
  • Morris Cnty Pricing Council-Propane & various supply/repair services.
  • Middlesex Regional ESC Cooperative Pricing System-classroom supplies.
  • As of 1/12, participating in the Sussex Cnty County-wide solar project.
  • As of July 2009, sharing Franlin's Bus. Admin. with Hamburg Boro BOE.

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,452,232 (A)
Estimated Net Taxable Valuation (as of 02/09/2012)465,191,273 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1000.9571 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,452,232 (D)
Estimated Net Taxable Valuation (as of 02/09/2012)465,191,273 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1000.9571 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,452,232 (G)
Estimated Equalized Valuation (as of 10/01/2011)500,637,483 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.8893 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,452,232 (J)
Estimated Equalized Valuation (as of 10/01/2011)500,637,483 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.8893 (L)

 

Administrative Salaries
Employee Name: PATRICIA J. PFEIL 
Job TitlePrincipal 
Base Annual Salary143,342 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  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: 
Allowances1,293 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other2,000 
  Retirement Plans
Contractual Post-Employment Benefits Amount11,647 
  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 Remuneration5,973 
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in CashBUY BACK OF 10 VAC. 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 Salary177,247 
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 16 
  Description of Other Contracted Non-working DaysHOLIDAY & ILL IN FAMILY 
Benefits: 
Allowances7,326 
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 Salary164,230 
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 Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  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: 
Allowances3,929 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other2,000 
  Retirement Plans
Contractual Post-Employment Benefits Amount27,120 
  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 BenefitsVALUE OF SICK DAYS AS OF 6/2007 
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