Subject: User Friendly Budget
From: <Saved by Windows Internet Explorer 8>
Date: Mon, 22 Apr 2013 13:26:55 -0400

SUSSEX - WALLKILL VALLEY REGIONAL
Advertised Enrollments

ENROLLMENT CATEGORIES

October 14, 2011
Actual

October 15, 2012
Actual

October 15, 2013
Estimated

Pupils On Roll Regular Full-Time | 565 | 560 | 538
Pupils On Roll Regular Shared-Time | 9 | 5 | 6
Pupils On Roll - Special Full-Time | 137 | 128 | 140
Pupils On Roll - Special Shared-Time | 2 | 2 | 2
Subtotal - Pupils On Roll | 713 | 695 | 686
Private School Placements | 17 | 11 | 13
Pupils Sent to Other Dists-Spec Ed Prog | 4 | 4 | 5
Pupils Received | 1 | 2 | 1
Pupils in State Facilities | 1 | 3 | 0

2013-14 User Friendly Budget Summary | Generated on 22APR13 at 13:27

SUSSEX - WALLKILL VALLEY REGIONAL
Advertised Revenues

Budget Category

Account

2011-12
Actual

2012-13
Revised

2013-14
Anticipated

Operating Budget: | | | |
Revenues from Local Sources: | | | |
Local Tax Levy | 10-1210 | 8,765,642 | 8,966,082 | 9,145,404
Total Tuition | 10-1300 | 3,600 | 4,000 | 4,000
Unrestricted Miscellaneous Revenues | 10-1XXX | 65,750 | 2,000 | 1,000
Interest Earned On Capital Reserve Funds | 10-1XXX | 2 | 4 | 1
Other Restricted Miscellaneous Revenues | 10-1XXX | 3,580 | 4,600 | 0
Subtotal - Revenues From Local Sources | | 8,838,574 | 8,976,686 | 9,150,405
| | | |
Revenues from State Sources: | | | |
School Choice Aid | 10-3116 | 0 | 0 | 82,160
Categorical Transportation Aid | 10-3121 | 458,033 | 453,990 | 466,818
Extraordinary Aid | 10-3131 | 74,570 | 0 | 0
Categorical Special Education Aid | 10-3132 | 393,803 | 406,063 | 415,991
Equalization Aid | 10-3176 | 2,792,196 | 2,698,928 | 2,932,866
Categorical Security Aid | 10-3177 | 60,343 | 59,821 | 67,110
Adjustment Aid | 10-3178 | 898,544 | 718,835 | 718,835
Other State Aids | 10-3XXX | 28 | 0 | 0
Subtotal - Revenues From State Sources | | 4,677,517 | 4,337,637 | 4,683,780
| | | |
Revenues from Federal Sources: | | | |
Education Jobs Fund | 18-4522 | 54,575 | 0 | 0
Subtotal - Revenues From Federal Sources | | 54,575 | 0 | 0
| | | |
Budgeted Fund Balance - Operating Budget | 10-303 | 0 | 368,488 | 389,146
Adjustment For Prior Year Encumbrances | | 0 | 116,794 | 0
Actual Revenues (Over)/Under Expenditures | | 457,699 | 0 | 0
Total Operating Budget | | 14,028,365 | 13,799,605 | 14,223,331
| | | |
Grants and Entitlements: | | | |
| | | |
Revenues from Federal Sources: | | | |
Title I | 20-4411-4416 | 39,898 | 46,059 | 34,544
Title II | 20-4451-4455 | 14,686 | 13,562 | 11,528
I.D.E.A. Part B (Handicapped) | 20-4420-4429 | 148,371 | 144,658 | 122,959
Vocational Education | 20-4430 | 23,714 | 15,000 | 12,572
Total Revenues From Federal Sources | | 226,669 | 219,279 | 181,603
Total Grants And Entitlements | | 226,669 | 219,279 | 181,603
| | | |
Repayment of Debt: | | | |
Transfers From Other Funds | 40-5200 | 321,265 | 1,000,000 | 0
| | | |
Revenues from Local Sources: | | | |
Local Tax Levy | 40-1210 | 0 | 399,094 | 477,288
Total Revenues From Local Sources | | 0 | 399,094 | 477,288
Budgeted Fund Balance | 40-303 | 0 | 36,470 | 0
Total Local Repayment Of Debt | | 321,265 | 1,435,564 | 477,288
Actual Revenues (Over)/Under Expenditures | | 20,573 | 0 | 0
Total Repayment Of Debt | | 341,838 | 1,435,564 | 477,288
Total Revenues/Sources | | 14,596,872 | 15,454,448 | 14,882,222
Total Revenues/Sources Net of Transfers | | 14,596,872 | 15,454,448 | 14,882,222

2013-14 User Friendly Budget Summary | Generated on 22APR13 at 13:27

SUSSEX - WALLKILL VALLEY REGIONAL
Advertised Appropriations

Budget Category

Account

2011-12
Actual

2012-13
Revised

2013-14
Anticipated

| | | |
General Current Expense: | | | |
Instruction: | | | |
Regular Programs - Instruction | 11-1XX-100-XXX | 4,682,364 | 4,289,969 | 4,233,359
Special Education - Instruction | 11-2XX-100-XXX | 711,225 | 770,234 | 746,141
Basic Skills/Remedial - Instruction | 11-230-100-XXX | 50,677 | 60,070 | 56,900
Bilingual Education - Instruction | 11-240-100-XXX | 5,000 | 5,165 | 5,200
School-Spon. Co/Extra Curr. Actvts. - Inst | 11-401-100-XXX | 86,053 | 81,640 | 89,865
School-Sponsored Athletics - Instruction | 11-402-100-XXX | 494,307 | 456,649 | 501,770
Support Services: | | | |
Undistributed Expenditures - Instruction (Tuition) | 11-000-100-XXX | 1,317,584 | 1,177,187 | 1,578,432
Undist. Expenditures - Health Services | 11-000-213-XXX | 107,760 | 112,693 | 108,525
Undist. Expend.-Speech, OT, PT And Related Svcs | 11-000-216-XXX | 16,665 | 6,000 | 10,000
Undist Expend-Oth Supp Serv Std-Extra Serv | 11-000-217-XXX | 20,917 | 12,000 | 16,686
Undist. Expenditures - Guidance | 11-000-218-XXX | 472,536 | 508,953 | 553,657
Undist. Expenditures - Child Study Teams | 11-000-219-XXX | 296,726 | 313,426 | 306,225
Undist. Expend.-Improv. Of Inst. Serv. | 11-000-221-XXX | 6,900 | 6,500 | 5,855
Undist. Expend.-Edu. Media Serv./Library | 11-000-222-XXX | 164,237 | 178,099 | 164,824
Undist. Expend.-Instr. Staff Training Serv. | 11-000-223-XXX | 9,944 | 8,670 | 13,625
Undist. Expend.-Support Serv.-Gen. Admin. | 11-000-230-XXX | 380,915 | 423,788 | 356,421
Undist. Expend.-Support Serv.-School Admin. | 11-000-240-XXX | 420,950 | 447,556 | 513,019
Undist. Expend. - Central Services | 11-000-251-XXX | 150,396 | 165,357 | 157,089
Undist. Expend.-Oper. And Maint. Of Plant Serv. | 11-000-26X-XXX | 1,018,990 | 1,074,305 | 1,219,349
Undist. Expend.-Student Transportation Serv. | 11-000-270-XXX | 1,290,220 | 1,246,172 | 1,417,272
Personal Services - Employee Benefits | 11-XXX-XXX-2XX | 2,129,586 | 2,374,605 | 2,112,970
Total Undistributed Expenditures | | 7,804,326 | 8,055,311 | 8,533,949
Total General Current Expense | | 13,833,952 | 13,719,038 | 14,167,184
| | | |
Capital Expenditures: | | | |
Equipment | 12-XXX-XXX-730 | 2,649 | 55,500 | 17,500
Facilities Acquisition And Const. Serv. | 12-000-400-XXX | 191,764 | 25,063 | 38,646
Interest Deposit To Capital Reserve | 10-604 | 0 | 4 | 1
Total Capital Outlay | | 194,413 | 80,567 | 56,147
General Fund Grand Total | | 14,028,365 | 13,799,605 | 14,223,331
| | | |
Special Grants and Entitlements: | | | |
Federal Projects: | | | |
Title I | 20-XXX-XXX-XXX | 39,898 | 46,059 | 34,544
Title II | 20-XXX-XXX-XXX | 14,686 | 13,562 | 11,528
I.D.E.A. Part B (Handicapped) | 20-XXX-XXX-XXX | 148,371 | 144,658 | 122,959
Vocational Education | 20-XXX-XXX-XXX | 23,714 | 15,000 | 12,572
Total Federal Projects | 20-XXX-XXX-XXX | 226,669 | 219,279 | 181,603
Total Special Revenue Funds | | 226,669 | 219,279 | 181,603
| | | |
Repayment of Debt: | | | |
Total Regular Debt Service | 40-701-510-XXX | 341,838 | 1,435,564 | 477,288
Total Debt Service Funds | | 341,838 | 1,435,564 | 477,288
Total Expenditures/Appropriations | | 14,596,872 | 15,454,448 | 14,882,222
Total Expenditures Net of Transfers | | 14,596,872 | 15,454,448 | 14,882,222

2013-14 User Friendly Budget Summary | Generated on 22APR13 at 13:27

SUSSEX - WALLKILL VALLEY REGIONAL
Advertised Recapitulation of Balances

Budget Category

Audited
Balance
6-30-2011

Audited
Balance
6-30-2012

Estimated
Balance
6-30-2013

Estimated
Balance
6-30-2014

Unrestricted: | | | |
--General Operating Budget | 675,399 | 488,764 | 505,165 | 273,656
--Repayment of Debt | 36,470 | 15,897 | 0 | 0
Restricted for Specific Purposes- General Operating Budget: | | | |
--Capital Reserve | 740 | 742 | 746 | 747
--Adult Education Programs | 0 | 0 | 0 | 0
--Maintenance Reserve | 0 | 0 | 0 | 0
--Legal Reserve | 750,968 | 392,526 | 157,637 | 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

2013-14 User Friendly Budget Summary | Generated on 22APR13 at 13:27

SUSSEX - WALLKILL VALLEY REGIONAL
Advertised Per Pupil Cost Calculations

Per Pupil Cost Calculations

2010-11
Actual Costs

2011-12
Actual Costs

2012-13
Original
Budget

2012-13
Revised
Budget

2013-14
Proposed
Budget

Total Budgetary Comparative Per Pupil Cost | $14,504 | $15,857 | $15,788 | $16,335 | $16,380
Total Classroom Instruction | $8,871 | $9,600 | $9,449 | $9,636 | $9,293
Classroom-Salaries and Benefits | $8,579 | $9,280 | $9,166 | $9,346 | $8,961
Classroom-General Supplies and Textbooks | $243 | $256 | $221 | $227 | $246
Classroom-Purchased Services | $50 | $63 | $62 | $63 | $86
Total Support Services | $1,725 | $1,961 | $1,981 | $2,071 | $2,121
Support Services-Salaries and Benefits | $1,607 | $1,820 | $1,842 | $1,901 | $1,873
Total Administrative Costs | $1,465 | $1,650 | $1,673 | $1,873 | $1,874
Administration Salaries and Benefits | $1,254 | $1,397 | $1,425 | $1,560 | $1,624
Legal Costs | $27 | $45 | $28 | $29 | $15
Total Operations and Maintenance of Plant | $1,739 | $1,827 | $1,924 | $1,977 | $2,225
Operations and Maintenance-Salaries and Benefits | $957 | $1,124 | $1,102 | $1,126 | $1,099
Board Contribution to Food Services | $0 | $0 | $0 | $0 | $0
Total Extracurricular Costs | $704 | $820 | $761 | $778 | $868
Total Equipment Costs | $23 | $4 | $36 | $80 | $26
Employee Benefits as a percentage of salaries* | 28.54% | 27.02% | 30.05% | 31.23% | 28.15%
Restricted Federal and State Revenue other than Preschool Education Aid Included Above** | $0 | $0 | $0 | $0 | $0

*Does not include pension and social security paid by the State on-behalf of the district.

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the Taxpayers Guide to Education Spending (formerly Comparative Spending Guide) and can be found on the Department of Education's Internet website: 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 2012-13 revised appropriations and the 2013-14 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 comparative per pupil cost, although all components are not shown.

** Federal and State funds in the blended resource school-based budgets.

2013-14 User Friendly Budget Summary | Generated on 22APR13 at 13:27

SUSSEX - WALLKILL VALLEY REGIONAL
Shared Services

Shared Service Category Type | Shared Service Category Description | Amount Spent (Optional)
Professional Staff Development | Costs associated with new teacher evaluation requirements are shared with constituent elementary districts. | 0.00
Insurance Coverages and Benefits | Member of Brown and Brown Benefit Advisors (formerly Grinspec Consulting) insurance pool for health insurance. | 0.00
Social Worker/Psychologist | SAC services shared with Hardyston Township School District on an as-needed basis. | 0.00
Transportation Services, including Fuel | Out of district, special ed, vo-tech, Pope John transportation services purchased through an agreement with High Point Regional High School Board of Education | 0.00
Transportation Services, including Fuel | Gas/diesel purchased from Hardyston Township MunicipalityTanks | 0.00
Purchasing - Power/Utilities | Member of ACES for elecrtric and natural gas purchase. | 0.00
Public Works (fire/snow/trash/water) | Maintenance Equipment shared with Hardyston Township Municipality. Snow plowing services shared with Hardyston Township Municipality. | 0.00

2013-14 User Friendly Budget Summary | Generated on 22APR13 at 13:27

SUSSEX - WALLKILL VALLEY REGIONAL
Estimated Tax Rates

FRANKLIN BORO |
|
A. Estimated 13-14 School Tax Rate |
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS |
(A) General Fund School Levy | 2,124,657
(B) Estimated Net Taxable Valuation (as of 10/01/12) | 465,191,273
(C) Estimated 13-14 General Fund School Tax Rate=(A)/(B)x100 | 0.4567
WITH REPAYMENT OF DEBT AND ADJUSTMENTS |
(D) Total School Levy | 2,236,579
(E) Estimated Net Taxable Valuation (as of 10/01/12) | 465,191,273
(F) Estimated 13-14 Total School Tax Rate=(D)/(E)x100 | 0.4808
----------------------------------------------------------- |
B. Estimated 13-14 Equalized School Tax Rate |
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS |
(G) General Fund School Levy | 2,124,657
(H) Estimated Equalized Valuation (as of 10/01/12) | 448,867,279
(I) Estimated 13-14 Equalized General Fund School Tax Rate=(G)/(H)x100 | 0.4733
WITH REPAYMENT OF DEBT AND ADJUSTMENTS |
(J) Total School Levy | 2,236,579
(K) Estimated Equalized Valuation (as of 10/01/12) | 448,867,279
(L) Estimated 13-14 Equalized Total School Tax Rate=(J)/(K)x100 | 0.4983
----------------------------------------------------------- |
HAMBURG BORO |
|
A. Estimated 13-14 School Tax Rate |
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS |
(A) General Fund School Levy | 1,458,530
(B) Estimated Net Taxable Valuation (as of 10/01/12) | 206,929,779
(C) Estimated 13-14 General Fund School Tax Rate=(A)/(B)x100 | 0.7048
WITH REPAYMENT OF DEBT AND ADJUSTMENTS |
(D) Total School Levy | 1,535,550
(E) Estimated Net Taxable Valuation (as of 10/01/12) | 206,929,779
(F) Estimated 13-14 Total School Tax Rate=(D)/(E)x100 | 0.7421
----------------------------------------------------------- |
B. Estimated 13-14 Equalized School Tax Rate |
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS |
(G) General Fund School Levy | 1,458,530
(H) Estimated Equalized Valuation (as of 10/01/12) | 289,696,898
(I) Estimated 13-14 Equalized General Fund School Tax Rate=(G)/(H)x100 | 0.5035
WITH REPAYMENT OF DEBT AND ADJUSTMENTS |
(J) Total School Levy | 1,535,550
(K) Estimated Equalized Valuation (as of 10/01/12) | 289,696,898
(L) Estimated 13-14 Equalized Total School Tax Rate=(J)/(K)x100 | 0.5301
----------------------------------------------------------- |
HARDYSTON TWP |
|
A. Estimated 13-14 School Tax Rate |
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS |
(A) General Fund School Levy | 4,566,487
(B) Estimated Net Taxable Valuation (as of 10/01/12) | 1,151,575,546
(C) Estimated 13-14 General Fund School Tax Rate=(A)/(B)x100 | 0.3965
WITH REPAYMENT OF DEBT AND ADJUSTMENTS |
(D) Total School Levy | 4,811,729
(E) Estimated Net Taxable Valuation (as of 10/01/12) | 1,151,575,546
(F) Estimated 13-14 Total School Tax Rate=(D)/(E)x100 | 0.4178
----------------------------------------------------------- |
B. Estimated 13-14 Equalized School Tax Rate |
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS |
(G) General Fund School Levy | 4,566,487
(H) Estimated Equalized Valuation (as of 10/01/12) | 1,181,769,884
(I) Estimated 13-14 Equalized General Fund School Tax Rate=(G)/(H)x100 | 0.3864
WITH REPAYMENT OF DEBT AND ADJUSTMENTS |
(J) Total School Levy | 4,811,729
(K) Estimated Equalized Valuation (as of 10/01/12) | 1,181,769,884
(L) Estimated 13-14 Equalized Total School Tax Rate=(J)/(K)x100 | 0.4072
----------------------------------------------------------- |
OGDENSBURG BORO |
|
A. Estimated 13-14 School Tax Rate |
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS |
(A) General Fund School Levy | 906,070
(B) Estimated Net Taxable Valuation (as of 10/01/12) | 240,997,309
(C) Estimated 13-14 General Fund School Tax Rate=(A)/(B)x100 | 0.3760
WITH REPAYMENT OF DEBT AND ADJUSTMENTS |
(D) Total School Levy | 954,725
(E) Estimated Net Taxable Valuation (as of 10/01/12) | 240,997,309
(F) Estimated 13-14 Total School Tax Rate=(D)/(E)x100 | 0.3962
----------------------------------------------------------- |
B. Estimated 13-14 Equalized School Tax Rate |
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS |
(G) General Fund School Levy | 906,070
(H) Estimated Equalized Valuation (as of 10/01/12) | 215,318,835
(I) Estimated 13-14 Equalized General Fund School Tax Rate=(G)/(H)x100 | 0.4208
WITH REPAYMENT OF DEBT AND ADJUSTMENTS |
(J) Total School Levy | 954,725
(K) Estimated Equalized Valuation (as of 10/01/12) | 215,318,835
(L) Estimated 13-14 Equalized Total School Tax Rate=(J)/(K)x100 | 0.4434
----------------------------------------------------------- |

2013-14 User Friendly Budget Summary | Generated on 22APR13 at 13:27

SUSSEX - WALLKILL VALLEY REGIONAL
Employee Contract List for District

NAME=Edward J. Bolcar, Jr.

CATEGORY | MEASURE
Job Title | Superintendent
Job Title II | Principal
Base Annual Salary Amount | $143,055
Full-Time Equivalent (FTE) | 1.0
Shared with Another District? | N
Shared County |
Shared District |
Job Title Other District |
Member of Collective Bargaining Unit (CBU)? | N
Beginning Date of Contract | 01/01/11
End Date of Contract | 06/30/14
Contracted Number of Annual Work Days | 250
Contracted Number of Annual Vacation Days | 22
Contracted Number of Annual Sick Days | 12
Contracted Number of Annual Personal Days | 4
Contracted Number of Annual Consulting Days | 0
Number of Other Contracted Non-Working Days | 2
Description of Other Contracted Non-Working Days | Emergency Days
Total Allowances Amount | 2080
Total Bonuses Amount | 22000
Total Stipends Amount | 975
District Contributions Above Teacher Contract for Insurance (Health, Dental, Life, Other) | 2301
District Contributions Above Teacher Contract for Retirement Plans | 0
Total Contractual Post-Employment Benefit Amount | 27347
Contractual Post-Employment Benefit Description of Payout of Sick days | $50 per day up to max of $15000
Contractual Post-Employment Benefit Description of Payout of Vacation days | 1/260th of 13-14 sal of $145916 x 22 days
Contractual Post-Employment Benefit Description of Payout of Personal days | Unused pers days roll into sick days.
Contractual Post-Employment Benefit Description of Other Benefits 1 |
Contractual Post-Employment Benefit Description of Other Benefits 2 |
Contractual Post-Employment Benefit Description of Other Benefits 3 |
Total Other/In-Kind Remuneration Amount | 0
Description of Other/In-Kind Remuneration Annual Option to Buyback Sick Time in Cash |
Description of Other/In-Kind Remuneration Annual Option to Buyback Vacation Time in Cash |
Description of Other/In-Kind Remuneration Annual Option to Buyback Personal Time in Cash | Unused per days roll into sick days.
Description of Other/In-Kind Remuneration Annual Option to Other Remuneration 1 |
Description of Other/In-Kind Remuneration Annual Option to Other Remuneration 2 |
Description of Other/In-Kind Remuneration Annual Option to Other Remuneration 3 |
Additional Comment 1 |
Additional Comment 2 |
Additional Comment 3 |

NAME=Elizabeth N. Flatt

CATEGORY | MEASURE
Job Title | Business Administrator
Job Title II | Board Secretary
Base Annual Salary Amount | $94,273
Full-Time Equivalent (FTE) | 1.0
Shared with Another District? | N
Shared County |
Shared District |
Job Title Other District |
Member of Collective Bargaining Unit (CBU)? | N
Beginning Date of Contract | 07/01/12
End Date of Contract | 06/30/13
Contracted Number of Annual Work Days | 252
Contracted Number of Annual Vacation Days | 20
Contracted Number of Annual Sick Days | 12
Contracted Number of Annual Personal Days | 4
Contracted Number of Annual Consulting Days | 0
Number of Other Contracted Non-Working Days | 2
Description of Other Contracted Non-Working Days | Emergency Days
Total Allowances Amount | 1193
Total Bonuses Amount | 0
Total Stipends Amount | 0
District Contributions Above Teacher Contract for Insurance (Health, Dental, Life, Other) | 0
District Contributions Above Teacher Contract for Retirement Plans | 0
Total Contractual Post-Employment Benefit Amount | 22252
Contractual Post-Employment Benefit Description of Payout of Sick days | $45 per day max of $15000
Contractual Post-Employment Benefit Description of Payout of Vacation days | 1/260th of salary x 20 days (based on 12-13 sal)
Contractual Post-Employment Benefit Description of Payout of Personal days | Unused pers days roll into sick days.
Contractual Post-Employment Benefit Description of Other Benefits 1 |
Contractual Post-Employment Benefit Description of Other Benefits 2 |
Contractual Post-Employment Benefit Description of Other Benefits 3 |
Total Other/In-Kind Remuneration Amount | 0
Description of Other/In-Kind Remuneration Annual Option to Buyback Sick Time in Cash |
Description of Other/In-Kind Remuneration Annual Option to Buyback Vacation Time in Cash |
Description of Other/In-Kind Remuneration Annual Option to Buyback Personal Time in Cash |
Description of Other/In-Kind Remuneration Annual Option to Other Remuneration 1 |
Description of Other/In-Kind Remuneration Annual Option to Other Remuneration 2 |
Description of Other/In-Kind Remuneration Annual Option to Other Remuneration 3 |
Additional Comment 1 |
Additional Comment 2 |
Additional Comment 3 |

2013-14 User Friendly Budget Summary | Generated on 22APR13 at 13:27