03/21/2011 SUSSEX - STILLWATER TWP
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2009 October 15, 2010 October 15, 2011
Actual Actual Estimated
Pupils on Roll Regular Full-Time 355 326 329
Pupils on Roll - Special Full-Time 46 55 60
Subtotal - Pupils On Roll 401 381 389
Pupils Received 2 3
SUSSEX - STILLWATER TWP
Advertised Revenues
Budget Category Account 2009-10 2010-11 2011-12
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 297,518 43,563
Withdrawal from Cap Res-for Local Share 10-307 110,000 50,000
Revenues from Local Sources:
Local Tax Levy 10-1210 3,653,568 3,749,704 3,824,698
Tuition 10-1300 43,214 26,250 58,750
Interest Earned on Capital Reserve Funds 10-1XXX 2,582 1,000 500
Unrestricted Miscellaneous Revenues 10-1XXX 8,714 10,000 6,000
SUBTOTAL 3,708,078 3,786,954 3,889,948
Revenues from State Sources:
Other State Aids 10-3XXX 282
Categorical Special Education Aid 10-3132 195,219 188,487 188,487
Equalization Aid 10-3176 765,290 1,015,522 1,015,522
Categorical Security Aid 10-3177 18,206 33,024 33,024
Adjustment Aid 10-3178 394,074 362,583 421,345
Categorical Transportation Aid 10-3121 103,360 153,214 153,214
SUBTOTAL 1,476,431 1,752,830 1,811,592
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 6,710 5,828 5,576
Equalization Aid - ARRA ESF 16-4520 184,776
Equalization Aid - ARRA GSF 17-4521 7,153
Education Jobs Fund 18-4522 67,816
SUBTOTAL 198,639 5,828 73,392
Adjustment for Prior Year Encumbrances 5,288
Actual Revenues (Over)/Under Expenditures 135,470
TOTAL OPERATING BUDGET 5,518,618 5,958,418 5,868,495
GRANTS AND ENTITLEMENTS
Revenues from Federal Sources:
Title I 20-4411-4416 25,205 24,192 20,563
Title II 20-4451-4455 8,226 6,992
I.D.E.A. Part B (Handicapped) 20-4420-4429 173,156 87,375 74,269
Other 20-4XXX 51,670 43,674 37,123
TOTAL REVENUES FROM FEDERAL SOURCES 250,031 163,467 138,947
TOTAL GRANTS AND ENTITLEMENTS 250,031 163,467 138,947
TOTAL REVENUES/SOURCES 5,768,649 6,121,885 6,007,442
SUSSEX - STILLWATER TWP
Advertised Appropriations
Budget Category Account 2009-10 2010-11 2011-12
Expenditures Rev. Approp. Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX 2,059,455 2,052,931 2,055,458
Special Education 11-2XX-100-XXX 372,530 443,242 415,228
Basic Skills/Remedial 11-230-100-XXX 168,101 140,466 153,268
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 16,655 16,750 19,265
Support Services:
Tuition 11-000-100-XXX 25,136
Health Services 11-000-213-XXX 76,349 78,647 83,980
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 136,461 143,452 147,751
Guidance 11-000-218-XXX 820 1,000
Child Study Teams 11-000-219-XXX 273,937 276,918 272,697
Improvement of Instructional Services 11-000-221-XXX 5,154 4,300 4,000
Educational Media Services - School Library 11-000-222-XXX 56,023 59,680 58,945
Instructional Staff Training Services 11-000-223-XXX 3,960 11,500 8,000
General Administration 11-000-230-XXX 280,167 292,872 276,745
School Administration 11-000-240-XXX 148,322 161,623 145,820
Central Svcs & Admin Info Technology 11-000-25X-XXX 151,265 171,283 166,088
Operation and Maintenance of Plant Services 11-000-26X-XXX 437,352 472,319 513,777
Student Transportation Services 11-000-270-XXX 313,927 334,369 314,600
Personal Services - Employee Benefits 11-XXX-XXX-2XX 935,657 1,082,842 1,120,128
Total Support Services Expenditures 2,819,394 3,114,941 3,113,531
TOTAL GENERAL CURRENT EXPENSE 5,436,135 5,768,330 5,756,750
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604 1,000 500
Equipment 12-XXX-XXX-73X 4,565 45,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX 36,181 66,260 50,733
TOTAL CAPITAL EXPENDITURES 40,746 112,260 51,233
Transfer of Funds to Charter Schools 10-000-100-56X 41,737 77,828 60,512
OPERATING BUDGET GRAND TOTAL 5,518,618 5,958,418 5,868,495
SPECIAL GRANTS AND ENTITLEMENTS
Title I 20-XXX-XXX-XXX 25,205 24,192 20,563
Federal Projects:
Title II 20-XXX-XXX-XXX 8,226 6,992
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 173,156 87,375 74,269
Other Special Projects 20-XXX-XXX-XXX 51,670 43,674 37,123
Total Federal Projects 250,031 163,467 138,947
TOTAL GRANTS AND ENTITLEMENTS 250,031 163,467 138,947
Total Expenditures 5,768,649 6,121,885 6,007,442
DEDUCT EXPENDITURES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
11-1XX-100-930
Capital Reserve - Transfer to Repayment of Debt 12-000-400-933
Transfer Property Sale Proceeds to Debt Svc Res 11-000-520-934
TOTAL EXPENDITURES NET OF TRANSFERS 5,768,649 6,121,885 6,007,442
SUSSEX - STILLWATER TWP
Advertised Recapitulation of Balance
Audited Audited Estimated Estimated
Balance Balance Balance Balance
Budget Category 6/30/2009 6/30/2010 6/30/2011 6/30/2012
Unassigned:
General Operating Budget 250,852 250,282 250,000 250,000
Repayment of Debt 0 0 0 0
Restricted for Specific Purposes:
General Operating Budget:
Capital Reserve 356,904 359,810 250,810 201,310
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 0 0
Legal Reserve 401,731 341,081 43,563 0
Tuition Reserve 0 0 0 0
Current Expense Emergency Reserve 0 0 0 0
Restricted for Repayment of Debt 0 0 0 0
SUSSEX - STILLWATER TWP
Advertised Per Pupil Cost Calculations
2011 - 2012
2008-09 2009-10 2010-11 2010-11 2011-2012
Actual Actual Original Revised Proposed
Budget Budget Budget
Per Pupil Cost Calculations: (1) (2) (3) (4) (5)
Total Comparative Per Pupil Cost 12066 12387 13815 14424 14135
Total Classroom Instruction 7725 8129 8739 8980 8787
Classroom-Salaries and Benefits 7406 7916 8479 8708 8606
Classroom-General Supplies and Textbooks 319 213 260 271 180
Classroom-Purchased Services and Other 0 0 1 1 1
Total Support Services 1596 1709 1854 1938 1903
Support Services-Salaries and Benefits 1519 1591 1745 1815 1771
Total Administrative Costs 1592 1752 1875 2041 1895
Administration-Salaries and Benefits 1347 1467 1571 1663 1600
Legal Costs 0 31 28 40 26
Total Operations and Maintenance of Plant 1114 1208 1294 1409 1488
Operations & Maintenance of Plant-Salary & Ben. 536 547 569 666 670
Total Food Services Costs 3 0 0 0 0
Total Extracurricular Costs 37 52 53 56 63
Total Equipment Costs 84 12 115 120 0
Employee Benefits as a % of Salaries 23.2 25.5 28.0 28.8 29.7
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 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 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.
SUSSEX - STILLWATER TWP
Unusual Revenues and Appropriations
___________________________________
Line Number Revenue Source or 11-12 Amount Description of circumstances
Approp. Due to
Total Unusual Revenues:
0 Total Unusual Appropriations: 0
SUSSEX - STILLWATER TWP
Shared Services -- Description of Shared Services
_________________________________________________
1. Cooperative purchasing 2. Transportation jointure with Kittatinny.
3. Preschool Handicapped students received from Sandyston. 4. Summer
School students received from Fredon School. 5. Sharing Specials teacher
with Fredon.6 Snow removal & use of heavy equipment from Stillwater
Township.
SUSSEX - STILLWATER TWP
22a. Estimated Tax Rate Information
______________________________
A. Estimated 11-12 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 3,787,201 (A)
Estimated Net Taxable Valuation (as of 10/01/2010 ) 249,764,913 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)X100 1.5163 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 3,787,201 (D)
Estimated Net Taxable Valuation (as of 10/01/2010 ) 249,764,913 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)X100 1.5163 (F)
B. Estimated 11-12 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 3,787,201 (G)
Estimated Equalized Valuation (as of 10/01/2010 ) 553,212,670 (H)
Estimated 11-12 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.6846 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 3,787,201 (J)
Estimated Equalized Valuation (as of 10/01/2010 ) 553,212,670 (K)
Estimated 11-12 Equalized Total School
Tax Rate=(J)/(K)X100 0.6846 (L)
SUSSEX - STILLWATER TWP
17. Salaries and Benefits of Certain District Employees
Name S.William Shelton
Job Title Superintendent
Base Annual Salary 153,129
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2010
Ending Date of Contract 06/30/2014
Annual Work Days 5
Annual Vacation Days 29
Annual Sick Days 12
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 2,875
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 37
Dental Insurance 1,154
Life Insurance 0
Other Insurances 629
Retirement Plans 0
Post-Employment Benefits 36,085
Description of:
Buyback of Sick Days
Buyback of Vac. Days
Buyback of Personal Days
Other Post-Emp. Benefits
Other Post-Emp. Benefits
Other Post-Emp. Benefits
In-Kind and Other Remuneration 0
Description of:
Annual Buyback of Sick Days
Annual Buyback of Vac. Days
Annual Buyback of Personal Days
All Other In-Kind/Remuneration
Additional Comments
SUSSEX - STILLWATER TWP
17. Salaries and Benefits of Certain District Employees
Name Kathleen Kane
Job Title Business Administrator
Base Annual Salary 79,350
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2010
Ending Date of Contract 06/30/2011
Annual Work Days 5
Annual Vacation Days 20
Annual Sick Days 12
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 1,421
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 3,968
Dental Insurance 0
Life Insurance 0
Other Insurances 1,063
Retirement Plans 0
Post-Employment Benefits 0
Description of:
Buyback of Sick Days
Buyback of Vac. Days
Buyback of Personal Days
Other Post-Emp. Benefits
Other Post-Emp. Benefits
Other Post-Emp. Benefits
In-Kind and Other Remuneration 0
Description of:
Annual Buyback of Sick Days
Annual Buyback of Vac. Days
Annual Buyback of Personal Days
All Other In-Kind/Remuneration
Additional Comments