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User Friendly Budgets
2012-13

SUSSEX - WALLKILL VALLEY REGIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time627565570
Pupils on Roll Regular Shared-Time1097
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Pupils on Roll - Special Full-Time139137132
Pupils on Roll - Special Shared-Time422
Private School Placements131712
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Pupils Sent to Other Dists-Spec Ed Prog344
Pupils Received111
Pupils in State Facilities111

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 776,351 368,488
Revenues from Local Sources:
Local Tax Levy 10-1210 8,579,907 8,765,642 8,966,082
Tuition 10-1300 4,400 0 4,000
Interest Earned on Capital Reserve Funds 10-1XXX 4 4 4
Other Restricted Miscellaneous Revenues 10-1XXX 0 14,464 4,600
Unrestricted Miscellaneous Revenues 10-1XXX 82,275 6,000 2,000
SUBTOTAL  8,666,586 8,786,110 8,976,686
Revenues from State Sources:
Extraordinary Aid 10-3131 140,309 0 0
Other State Aids 10-3XXX 7,386 0 0
Categorical Special Education Aid 10-3132 393,803 393,803 406,063
Equalization Aid 10-3176 2,792,196 2,792,196 2,698,928
Categorical Security Aid 10-3177 60,343 60,343 59,821
Adjustment Aid 10-3178 610,805 754,674 718,835
Categorical Transportation Aid 10-3121 458,033 458,033 453,990
SUBTOTAL  4,462,875 4,459,049 4,337,637
Revenues from Federal Sources:
SUBTOTAL  104,077 54,884 0
Adjustment for Prior Year Encumbrances  0 29,418 0
Actual Revenues (Over)/Under Expenditures  138,003 0 0
TOTAL OPERATING BUDGET  13,371,541 14,105,812 13,682,811
GRANTS AND ENTITLEMENTS
Revenues from Federal Sources:
Title I 20-4411-4416 42,272 39,898 33,912
Title II 20-4451-4455 0 14,686 12,482
I.D.E.A. Part B (Handicapped) 20-4420-4429 147,032 124,977 106,230
Vocational Education 20-4430 29,166 26,522 22,544
Other 20-4XXX 16,599 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  235,069 206,083 175,168
TOTAL GRANTS AND ENTITLEMENTS  235,069 206,083 175,168
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 34,439 36,470
Transfers from Other Funds 40-5200 357,769 307,399 1,000,000
Revenues from Local Sources:
Local Tax Levy 40-1210 0 0 399,094
TOTAL REVENUES FROM LOCAL SOURCES  0 0 399,094
TOTAL LOCAL REPAYMENT OF DEBT  357,769 341,838 1,435,564
Actual Revenues (Over)/Under Expenditures  -2,031 0 0
TOTAL REPAYMENT OF DEBT  355,738 341,838 1,435,564
TOTAL REVENUES/SOURCES  13,962,348 14,653,733 15,293,543
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  13,962,348 14,653,733 15,293,543

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX4,730,4944,689,4064,354,002
Special Education 11-2XX-100-XXX633,705642,932757,012
Basic Skills/Remedial 11-230-100-XXX48,69855,66159,056
Bilingual Education 11-240-100-XXX3,9155,4005,165
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX86,40588,10681,640
School Sponsored Athletics 11-402-100-XXX462,571481,021456,121
Other Instructional Programs 11-4XX-100-XXX39500
Support Services:
Tuition 11-000-100-XXX830,3321,457,7451,231,867
Health Services 11-000-213-XXX105,880110,291109,842
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21711,41234,5006,000
Guidance 11-000-218-XXX468,204486,870501,597
Child Study Teams 11-000-219-XXX319,105334,585305,954
Improvement of Instructional Services 11-000-221-XXX5,2126,2406,500
Educational Media Services - School Library 11-000-222-XXX176,232172,494175,501
Instructional Staff Training Services 11-000-223-XXX2,6399,0758,625
General Administration 11-000-230-XXX363,824361,200384,840
School Administration 11-000-240-XXX409,795402,153429,770
Central Svcs & Admin Info Technology 11-000-25X-XXX153,293165,078157,050
Operation and Maintenance of Plant Services 11-000-26X-XXX1,094,5821,086,4851,066,895
Student Transportation Services 11-000-270-XXX1,186,5031,252,3511,246,152
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,229,3762,226,4532,288,655
Total Support Services Expenditures 7,356,3898,105,5207,919,248
TOTAL GENERAL CURRENT EXPENSE 13,322,57214,068,04613,632,244
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604044
Equipment 12-XXX-XXX-73X17,5666,90025,500
Facilities Acquisition and Construction Services 12-000-4XX-XXX31,40330,86225,063
TOTAL CAPITAL EXPENDITURES 48,96937,76650,567
OPERATING BUDGET GRAND TOTAL 13,371,54114,105,81213,682,811
SPECIAL GRANTS AND ENTITLEMENTS
Federal Projects:
Title I 20-XXX-XXX-XXX42,27239,89833,912
Title II 20-XXX-XXX-XXX014,68612,482
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX147,032124,977106,230
Vocational Education 20-XXX-XXX-XXX29,16626,52222,544
Other Special Projects 20-XXX-XXX-XXX16,59900
Total Federal Projects 235,069206,083175,168
TOTAL GRANTS AND ENTITLEMENTS 235,069206,083175,168
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX355,738341,8381,435,564
TOTAL REPAYMENT OF DEBT 355,738341,8381,435,564
Total Expenditures 13,962,34814,653,73315,293,543
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 13,962,34814,653,73315,293,543

 

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 Budget391,341675,399415,127281,528
  Repayment of Debt34,43936,47036,4700
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve736740744748
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve1,186,283750,968234,8890
      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 Cost14,11614,50415,34316,05415,788
Total Classroom Instruction8,4698,8719,3019,6159,449
Classroom-Salaries and Benefits8,1998,5798,9959,2839,166
Classroom-General Supplies and Textbooks225243256265221
Classroom-Purchased Services and Other4450506762
Total Support Services1,7231,7251,9212,0451,981
Support Services-Salaries and Benefits1,5671,6071,7611,8961,842
Total Administrative Costs1,3541,4651,4491,6731,673
Administration-Salaries and Benefits1,1671,2541,2681,3921,425
Legal Costs03273228
Total Operations and Maintenance of Plant1,7381,7391,9051,9171,924
Operations & Maintenance of Plant-Salary & Ben.9459571,0391,0911,102
Board Contribution to Food Services00000
Total Extracurricular Costs833704767804761
Total Equipment Costs5223261036
Employee Benefits as a % of Salaries25.628.527.928.630.1

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
CAP IMPR BLDG FUND1,000,000 MONEY LEFT OVER FROM PREVIOUS BLDG FUND
Total Unusual Revenues1,000,000 
DEBT SERVICE PRINCIPAL1,000,000 CAP IMP BLDG FUND $ USED FOR 1ST PAYMENT
Total Unusual Appropriations1,000,000 

 

Shared Services
  • 1.TRANSPORTATION SERVICES THROUG HIGH POINT BOE
  • 2.GAS/DIESEL PURCHASED FROM HARDYSTON TOWNSHIP MUNICIPALITY TANKS
  • 3.MAINTENANCE EQUIPMENT SHARED WITH HARDYSTON TOWNSHIP MUNICIPALITY
  • 4.SNOW PLOWING SERVICES SHARED WITH HARDYSTON TOWNSHIP MUNICIPALITY
  • 5.ELECTION COSTS SHARED WITH ELEMENTARY DISTRICTS
  • 6.SAC SERVICES SHARED WITH HARDYSTON TOWNSHIP SCHOOL DISTRICT AS NEEDED
  • 7.MEMBER OF BROWN & BROWN (GRINSPEC) CONSULTING INSURANCE POOL FOR HEALTH
  • INSURANCE
  • 8.MEMBER OF ACES FOR ELECTRIC AND NATURAL GAS

 

Estimated Tax Rate Information
FRANKLIN BORO
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,049,364 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)473,912,265 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1000.4324 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,125,282 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)473,912,265 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1000.4485 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,049,364 (G)
Estimated Equalized Valuation (as of 10/01/2011)500,637,483 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.4094 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,125,282 (J)
Estimated Equalized Valuation (as of 10/01/2011)500,637,483 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.4245 (L)
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HAMBURG BORO
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,444,660 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)207,625,962 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1000.6958 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,496,585 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)207,625,962 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1000.7208 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,444,660 (G)
Estimated Equalized Valuation (as of 10/01/2011)308,887,411 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.4677 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,496,585 (J)
Estimated Equalized Valuation (as of 10/01/2011)308,887,411 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.4845 (L)
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HARDYSTON TWP
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,516,354 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)1,151,553,603 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1000.3922 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,674,750 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)1,151,553,603 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1000.4060 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,516,354 (G)
Estimated Equalized Valuation (as of 10/01/2011)1,207,101,145 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.3741 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,674,750 (J)
Estimated Equalized Valuation (as of 10/01/2011)1,207,101,145 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.3873 (L)
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OGDENSBURG BORO
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy855,484 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)241,395,907 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1000.3544 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy886,919 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)241,395,907 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1000.3674 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy855,484 (G)
Estimated Equalized Valuation (as of 10/01/2011)230,798,259 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.3707 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy886,919 (J)
Estimated Equalized Valuation (as of 10/01/2011)230,798,259 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.3843 (L)

 

Administrative Salaries
Employee Name: EDWARD J. BOLCAR, JR. 
Job TitleSuperintendent Principal 
Base Annual Salary143,055 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract01/01/2011 
  Ending Date of Contract06/30/2014 
  Contracted Number of Annual Work Days250 
  Contracted Number of Annual Vacation Days 22 
  Contracted Number of Annual Sick Days 12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working DaysEMERGENCY DAYS 
Benefits: 
Allowances5,960 
Bonuses21,444 
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount26,346 
  Description of: 
   Buyback of Sick Days at the End of Contract$50 PER DAY NOT TO EXCEED $15,000 
   Buyback of Vacation Days at the End of Contract1/260 PER DAY OF THEN CURRENT SALARY 
   Buyback of Personal Days at the End of ContractPERS DAYS ROLL INTO SICK DAYS EACH YR 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in CashTHERE IS NO OPTION FOR ANNUAL BUY BACK 
   Annual Option to Buy Back Vacation Time in CashTHERE IS NO OPTION FOR ANNUAL BUY BACK 
   Annual Option to Buy Back Personal Time in CashTHERE IS NO OPTION FOR ANNUAL BUY BACK 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: ELIZABETH N. FLATT 
Job TitleBusiness Administrator Board Secretary 
Base Annual Salary91,503 
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 Days250 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working DaysEMERGENCY DAYS 
Benefits: 
Allowances1,110 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount22,360 
  Description of: 
   Buyback of Sick Days at the End of Contract$45 PER DAY NOT TO EXCEED $15,000 
   Buyback of Vacation Days at the End of Contract1/260 PER DAY OF THEN CURRENT SAL 
   Buyback of Personal Days at the End of ContractPERS DAYS ROLL INTO SICK DAYS EACH YR 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in CashTHERE IS NO OPTION FOR ANNUAL BUY BACK 
   Annual Option to Buy Back Vacation Time in CashTHERE IS NO OPTION FOR ANNUAL BUY BACK 
   Annual Option to Buy Back Personal Time in CashTHERE IS NO OPTION FOR ANNUAL BUY BACK 
   All Other In-Kind or Other Remuneration 
Additional Comments