04/03/2012 SUSSEX - WALLKILL VALLEY REGIONAL
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2010 October 15, 2011 October 15, 2012
Actual Actual Estimated
Pupils on Roll Regular Full-Time 627 565 570
Pupils on Roll Regular Shared-Time 10 9 7
Pupils on Roll - Special Full-Time 139 137 132
Pupils on Roll - Special Shared-Time 4 2 2
Subtotal - Pupils On Roll 780 713 711
Private School Placements 13 17 12
Pupils Sent to Other Dists-Spec Ed Prog 3 4 4
Pupils Received 1 1 1
Pupils in State Facilities 1 1 1
SUSSEX - WALLKILL VALLEY REGIONAL
Advertised Revenues
Budget Category Account 2010-11 2011-12 2012-13
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 776,351 368,488
Revenues from Local Sources:
Local Tax Levy 10-1210 8,579,907 8,765,642 8,966,082
Tuition 10-1300 4,400 4,000
Interest Earned on Capital Reserve Funds 10-1XXX 4 4 4
Other Restricted Miscellaneous Revenues 10-1XXX 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
Other State Aids 10-3XXX 7,386
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:
Education Jobs Fund 18-4522 104,077 54,884
SUBTOTAL 104,077 54,884
Adjustment for Prior Year Encumbrances 29,418
Actual Revenues (Over)/Under Expenditures 138,003
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 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
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 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 399,094
TOTAL REVENUES FROM LOCAL SOURCES 399,094
TOTAL LOCAL REPAYMENT OF DEBT 357,769 341,838 1,435,564
Actual Revenues (Over)/Under Expenditures -2,031
TOTAL REPAYMENT OF DEBT 355,738 341,838 1,435,564
TOTAL REVENUES/SOURCES 13,962,348 14,653,733 15,293,543
SUSSEX - WALLKILL VALLEY REGIONAL
Advertised Appropriations
Budget Category Account 2010-11 2011-12 2012-13
Expenditures Rev. Approp. Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX 4,730,494 4,689,406 4,354,002
Special Education 11-2XX-100-XXX 633,705 642,932 757,012
Basic Skills/Remedial 11-230-100-XXX 48,698 55,661 59,056
Bilingual Education 11-240-100-XXX 3,915 5,400 5,165
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 86,405 88,106 81,640
School Sponsored Athletics 11-402-100-XXX 462,571 481,021 456,121
Other Instructional Programs 11-4XX-100-XXX 395
Support Services:
Tuition 11-000-100-XXX 830,332 1,457,745 1,231,867
Health Services 11-000-213-XXX 105,880 110,291 109,842
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 11,412 34,500 6,000
Guidance 11-000-218-XXX 468,204 486,870 501,597
Child Study Teams 11-000-219-XXX 319,105 334,585 305,954
Improvement of Instructional Services 11-000-221-XXX 5,212 6,240 6,500
Educational Media Services - School Library 11-000-222-XXX 176,232 172,494 175,501
Instructional Staff Training Services 11-000-223-XXX 2,639 9,075 8,625
General Administration 11-000-230-XXX 363,824 361,200 384,840
School Administration 11-000-240-XXX 409,795 402,153 429,770
Central Svcs & Admin Info Technology 11-000-25X-XXX 153,293 165,078 157,050
Operation and Maintenance of Plant Services 11-000-26X-XXX 1,094,582 1,086,485 1,066,895
Student Transportation Services 11-000-270-XXX 1,186,503 1,252,351 1,246,152
Personal Services - Employee Benefits 11-XXX-XXX-2XX 2,229,376 2,226,453 2,288,655
Total Support Services Expenditures 7,356,389 8,105,520 7,919,248
TOTAL GENERAL CURRENT EXPENSE 13,322,572 14,068,046 13,632,244
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604 4 4
Equipment 12-XXX-XXX-73X 17,566 6,900 25,500
Facilities Acquisition and Construction Services 12-000-4XX-XXX 31,403 30,862 25,063
TOTAL CAPITAL EXPENDITURES 48,969 37,766 50,567
OPERATING BUDGET GRAND TOTAL 13,371,541 14,105,812 13,682,811
SPECIAL GRANTS AND ENTITLEMENTS
Title I 20-XXX-XXX-XXX 42,272 39,898 33,912
Federal Projects:
Title II 20-XXX-XXX-XXX 14,686 12,482
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 147,032 124,977 106,230
Vocational Education 20-XXX-XXX-XXX 29,166 26,522 22,544
Other Special Projects 20-XXX-XXX-XXX 16,599
Total Federal Projects 235,069 206,083 175,168
TOTAL GRANTS AND ENTITLEMENTS 235,069 206,083 175,168
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 355,738 341,838 1,435,564
TOTAL REPAYMENT OF DEBT 355,738 341,838 1,435,564
Total Expenditures 13,962,348 14,653,733 15,293,543
DEDUCT EXPENDITURES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
0250XLocal Contribution - Transfer to Special Revenue 11-1XX-100-93X
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 13,962,348 14,653,733 15,293,543
SUSSEX - WALLKILL VALLEY REGIONAL
Advertised Recapitulation of Balance
Audited Audited Estimated Estimated
Balance Balance Balance Balance
Budget Category 6/30/2010 6/30/2011 6/30/2012 6/30/2013
Unrestricted:
General Operating Budget 391,341 675,399 415,127 281,528
Repayment of Debt 34,439 36,470 36,470 0
Restricted for Specific Purposes:
General Operating Budget:
Capital Reserve 736 740 744 748
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 0 0
Legal Reserve 1,186,283 750,968 234,889 0
Tuition Reserve 0 0 0 0
Current Expense Emergency Reserve 0 0 0 0
Repayment of Debt:
Restricted for Repayment of Debt 0 0 0 0
SUSSEX - WALLKILL VALLEY REGIONAL
Advertised Per Pupil Cost Calculations
2012 - 2013
2009-10 2010-11 2011-12 2011-12 2012-2013
Actual Actual Original Revised Proposed
Budget Budget Budget
Per Pupil Cost Calculations: (1) (2) (3) (4) (5)
Total Budgetary Comparative Per Pupil Cost 14116 14504 15343 16054 15788
Total Classroom Instruction 8469 8871 9301 9615 9449
Classroom-Salaries and Benefits 8199 8579 8995 9283 9166
Classroom-General Supplies and Textbooks 225 243 256 265 221
Classroom-Purchased Services and Other 44 50 50 67 62
Total Support Services 1723 1725 1921 2045 1981
Support Services-Salaries and Benefits 1567 1607 1761 1896 1842
Total Administrative Costs 1354 1465 1449 1673 1673
Administration-Salaries and Benefits 1167 1254 1268 1392 1425
Legal Costs 0 3 27 32 28
Total Operations and Maintenance of Plant 1738 1739 1905 1917 1924
Operations & Maintenance of Plant-Salary & Ben. 945 957 1039 1091 1102
Board Contribution to Food Services 0 0 0 0 0
Total Extracurricular Costs 833 704 767 804 761
Total Equipment Costs 52 23 26 10 36
Employee Benefits as a % of Salaries 25.6 28.5 27.9 28.6 30.1
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, when available. 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 Budgetary 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 Budgetary
comparative per pupil cost, although all components are not shown.
SUSSEX - WALLKILL VALLEY REGIONAL
Unusual Revenues and Appropriations
___________________________________
Line Number Revenue Source or 12-13 Amount Description of circumstances
Approp. Due to
00540 CAP IMPR BLDG FUND 1,000,000 MONEY LEFT OVER FROM PREVIOUS BLDG FUND
09810 DEBT SERVICE PRINCIPAL 1,000,000 CAP IMP BLDG FUND $ USED FOR 1ST PAYMENT
Total Unusual Revenues:
1,000,000 Total Unusual Appropriations: 1,000,000
SUSSEX - WALLKILL VALLEY REGIONAL
Shared Services -- Description of 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
SUSSEX - WALLKILL VALLEY REGIONAL
22a. Estimated Tax Rate Information
______________________________
A. Estimated 12-13 School Tax Rate
__________________________________
FRANKLIN BORO
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 2,049,364 (A)
Estimated Net Taxable Valuation (as of 10/01/2011 ) 473,912,265 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)X100 0.4324 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 2,125,282 (D)
Estimated Net Taxable Valuation (as of 10/01/2011 ) 473,912,265 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)X100 0.4485 (F)
B. Estimated 12-13 Equalized School Tax Rate
____________________________________________
FRANKLIN BORO
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 2,049,364 (G)
Estimated Equalized Valuation (as of 10/01/2011 ) 500,637,483 (H)
Estimated 12-13 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.4094 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 2,125,282 (J)
Estimated Equalized Valuation (as of 10/01/2011 ) 500,637,483 (K)
Estimated 12-13 Equalized Total School
Tax Rate=(J)/(K)X100 0.4245 (L)
SUSSEX - WALLKILL VALLEY REGIONAL
22a. Estimated Tax Rate Information
______________________________
A. Estimated 12-13 School Tax Rate
__________________________________
HAMBURG BORO
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 1,444,660 (A)
Estimated Net Taxable Valuation (as of 10/01/2011 ) 207,625,962 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)X100 0.6958 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 1,496,585 (D)
Estimated Net Taxable Valuation (as of 10/01/2011 ) 207,625,962 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)X100 0.7208 (F)
B. Estimated 12-13 Equalized School Tax Rate
____________________________________________
HAMBURG BORO
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 1,444,660 (G)
Estimated Equalized Valuation (as of 10/01/2011 ) 308,887,411 (H)
Estimated 12-13 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.4677 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 1,496,585 (J)
Estimated Equalized Valuation (as of 10/01/2011 ) 308,887,411 (K)
Estimated 12-13 Equalized Total School
Tax Rate=(J)/(K)X100 0.4845 (L)
SUSSEX - WALLKILL VALLEY REGIONAL
22a. Estimated Tax Rate Information
______________________________
A. Estimated 12-13 School Tax Rate
__________________________________
HARDYSTON TWP
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 4,516,354 (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)X100 0.3922 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 4,674,750 (D)
Estimated Net Taxable Valuation (as of 10/01/2011 ) 1,151,553,603 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)X100 0.4060 (F)
B. Estimated 12-13 Equalized School Tax Rate
____________________________________________
HARDYSTON TWP
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 4,516,354 (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)X100 0.3741 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 4,674,750 (J)
Estimated Equalized Valuation (as of 10/01/2011 ) 1,207,101,145 (K)
Estimated 12-13 Equalized Total School
Tax Rate=(J)/(K)X100 0.3873 (L)
SUSSEX - WALLKILL VALLEY REGIONAL
22a. Estimated Tax Rate Information
______________________________
A. Estimated 12-13 School Tax Rate
__________________________________
OGDENSBURG BORO
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 855,484 (A)
Estimated Net Taxable Valuation (as of 10/01/2011 ) 241,395,907 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)X100 0.3544 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 886,919 (D)
Estimated Net Taxable Valuation (as of 10/01/2011 ) 241,395,907 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)X100 0.3674 (F)
B. Estimated 12-13 Equalized School Tax Rate
____________________________________________
OGDENSBURG BORO
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 855,484 (G)
Estimated Equalized Valuation (as of 10/01/2011 ) 230,798,259 (H)
Estimated 12-13 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.3707 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 886,919 (J)
Estimated Equalized Valuation (as of 10/01/2011 ) 230,798,259 (K)
Estimated 12-13 Equalized Total School
Tax Rate=(J)/(K)X100 0.3843 (L)
SUSSEX - WALLKILL VALLEY REGIONAL
17. Salaries and Benefits of Certain District Employees
Name EDWARD J. BOLCAR, JR.
Job Title Superintendent
Principal
Base Annual Salary 143,055
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 01/01/2011
Ending Date of Contract 06/30/2014
Annual Work Days 250
Annual Vacation Days 22
Annual Sick Days 12
Annual Personal Days 4
Annual Consulting Days 0
Other Non-working days 2
Description-Other Non-working Days EMERGENCY DAYS
Benefits:
Allowances 5,960
Bonuses 21,444
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 0
Other Insurances 0
Retirement Plans 0
Post-Employment Benefits 0
Description of:
Buyback of Sick Days $50 PER DAY NOT TO EXCEED $15,000
Buyback of Vac. Days 1/260 PER DAY OF THEN CURRENT SALARY
Buyback of Personal Days PERS DAYS ROLL INTO SICK DAYS EACH YR
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 - WALLKILL VALLEY REGIONAL
17. Salaries and Benefits of Certain District Employees
Name ELIZABETH N. FLATT
Job Title Business Administrator
Board Secretary
Base Annual Salary 95,200
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2011
Ending Date of Contract 06/30/2012
Annual Work Days 250
Annual Vacation Days 20
Annual Sick Days 12
Annual Personal Days 4
Annual Consulting Days 0
Other Non-working days 2
Description-Other Non-working Days EMERGENCY DAYS
Benefits:
Allowances 1,110
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 0
Other Insurances 0
Retirement Plans 0
Post-Employment Benefits 0
Description of:
Buyback of Sick Days $45 PER DAY NOT TO EXCEED $15,000
Buyback of Vac. Days 1/260 PER DAY OF THEN CURRENT SAL
Buyback of Personal Days PERS DAYS ROLL INTO SICK DAYS EACH YR
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