04/16/2008 SUSSEX - MONTAGUE TWP Advertised Enrollments ENROLLMENT CATEGORY October 15, 2006 October 15, 2007 October 15, 2008 Actual Actual Estimated Pupils on Roll Regular Full-Time 286 271 274 Pupils on Roll - Special Full-Time 49 45 46 Private School Placements 3 6 6 Pupils Sent to Other Districts-Reg Prog 125 111 111 Pupils Sent to Other Dists-Spec Ed Prog 38 33 34 Pupils in State Facilities 2 2 2 SUSSEX - MONTAGUE TWP Advertised Revenues Budget Category Account 2006-07 2007-08 2008-09 Actual Revised Anticipated OPERATING BUDGET Budgeted Fund Balance - Operating Budget 10-303 33,451 Transfers from Other Funds 10-5200 101 Revenues from Local Sources: Local Tax Levy 10-1210 4,870,330 4,898,359 5,083,322 Interest Earned on Capital Reserve Funds 10-1XXX 225 225 Other Restricted Miscellaneous Revenues 10-1XXX 106,134 Unrestricted Miscellaneous Revenues 10-1XXX 35,000 15,000 SUBTOTAL 4,976,464 4,933,584 5,098,547 Revenues from State Sources: Core Curriculum Standards Aid 10-3111 709,001 709,001 Transportation Aid 10-3120 355,134 355,134 Special Education Aid 10-3130 478,319 478,319 Bilingual Education 10-3140 1,168 1,168 Stabilization Aid 10-3171 853,722 853,722 Extraordinary Aid 10-3131 33,451 81,986 Consolidated Aid 10-3195 60,785 60,785 Additional Formula Aid 10-3196 74,398 151,028 Other State Aids 10-3XXX 14,869 33,660 64,883 Categorical Special Education Aid 10-3132 215,781 Equalization Aid 10-3176 747,515 Categorical Security Aid 10-3177 30,122 Adjustment Aid 10-3178 1,434,596 Categorical Transportation Aid 10-3121 302,717 SUBTOTAL 2,580,847 2,642,817 2,877,600 Revenues from Federal Sources: IMPACT Aid 10-4100 178,416 130,000 130,000 SUBTOTAL 178,416 130,000 130,000 Adjustment for Prior Year Encumbrances 116,021 Actual Revenues (Over)/Under Expenditures 191,730 TOTAL OPERATING BUDGET 7,927,558 7,855,873 8,106,147 GRANTS AND ENTITLEMENTS Revenues from State Sources: Instructional Supplement Aid 20-3214 20,707 21,795 Other Restricted Entitlements 20-32XX 57,500 TOTAL REVENUES FROM STATE SOURCES 20,707 79,295 Revenues from Federal Sources: Title I 20-4411-4416 80,757 77,289 42,000 I.D.E.A. Part B (Handicapped) 20-4420-4429 126,741 120,080 110,000 Other 20-4XXX 41,225 TOTAL REVENUES FROM FEDERAL SOURCES 248,723 197,369 152,000 TOTAL GRANTS AND ENTITLEMENTS 269,430 276,664 152,000 REPAYMENT OF DEBT Revenues from Local Sources: Local Tax Levy 40-1210 70,694 78,415 75,727 TOTAL REVENUES FROM LOCAL SOURCES 70,694 78,415 75,727 Revenues from State Sources: Debt Service Aid Type II 40-3160 20,790 21,183 20,458 TOTAL LOCAL REPAYMENT OF DEBT 91,484 99,598 96,185 Actual Revenues (Over)/Under Expenditures 6,264 TOTAL REPAYMENT OF DEBT 97,748 99,598 96,185 TOTAL REVENUES/SOURCES 8,294,736 8,232,135 8,354,332 SUSSEX - MONTAGUE TWP Advertised Appropriations Budget Category Account 2006-07 2007-08 2008-09 Expenditures Rev. Approp. Appropriations GENERAL CURRENT EXPENSE Instruction: Regular Programs 11-1XX-100-XXX 1,564,822 1,554,401 1,615,973 Special Education 11-2XX-100-XXX 435,576 445,400 464,297 Basic Skills/Remedial 11-230-100-XXX 56,925 145,200 151,734 School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 1,950 2,100 2,195 School Sponsored Athletics 11-402-100-XXX 1,500 1,500 Other Instructional Programs 11-4XX-100-XXX 23,570 24,520 25,623 Support Services: Tuition 11-000-100-XXX 2,019,876 2,148,592 2,171,749 Health Services 11-000-213-XXX 49,765 50,297 52,097 Students - Related & Extraordinary 11-000-216,217 129,230 124,197 128,770 Child Study Teams 11-000-219-XXX 153,418 159,293 224,589 Improvement of Instructional Services 11-000-221-XXX 5,487 1,998 2,100 Educational Media Services - School Library 11-000-222-XXX 38,782 26,967 26,623 Instructional Staff Training Services 11-000-223-XXX 3,539 6,900 8,400 General Administration 11-000-230-XXX 345,460 250,595 211,507 School Administration 11-000-240-XXX 95,667 92,959 81,880 Central Svcs & Admin Info Technology 11-000-25X-XXX 180,702 123,421 113,391 Operation and Maintenance of Plant Services 11-000-26X-XXX 427,899 434,184 421,104 Student Transportation Services 11-000-270-XXX 722,837 827,044 828,731 Personal Services - Employee Benefits 11-XXX-XXX-2XX 1,030,833 1,028,920 1,068,700 Food Services 11-000-310-XXX 53,678 53,196 61,416 Total Support Services Expenditures 5,257,173 5,328,563 5,401,057 TOTAL GENERAL CURRENT EXPENSE 7,341,516 7,501,684 7,660,879 CAPITAL EXPENDITURES Interest Earned on Capital Reserve 10-604 225 225 Equipment 12-XXX-XXX-73X 60,856 Facilities Acquisition and Construction Services 12-000-4XX-XXX 114,910 TOTAL CAPITAL EXPENDITURES 175,766 225 225 Transfer of Funds to Charter Schools 10-000-100-56X 410,276 353,964 445,043 OPERATING BUDGET GRAND TOTAL 7,927,558 7,855,873 8,106,147 SPECIAL GRANTS AND ENTITLEMENTS Instruction 20-214-100-XXX 20,707 21,795 TOTAL INSTRUCTIONAL SUPPLEMENT AID 20,707 21,795 Other State Projects: Instruction 20-217-100-XXX 57,500 TOTAL TARA USED TO SUPPORT PROGRAMS 57,500 Total State Projects 20,707 79,295 Federal Projects: Title I 20-XXX-XXX-XXX 80,757 77,289 42,000 I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 126,741 120,080 110,000 Other Special Projects 20-XXX-XXX-XXX 41,225 Total Federal Projects 248,723 197,369 152,000 TOTAL GRANTS AND ENTITLEMENTS 269,430 276,664 152,000 REPAYMENT OF DEBT Repayment of Debt - Regular 40-701-510-XXX 97,748 99,598 96,185 TOTAL REPAYMENT OF DEBT 97,748 99,598 96,185 Total Expenditures 8,294,736 8,232,135 8,354,332 DEDUCT EXPENDITURES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS: Local Contrib-Transfer to Grants & Entitlements 11-1XX-100-930 Capital Reserve - Transfer to Repayment of Debt 12-000-400-933 TOTAL EXPENDITURES NET OF TRANSFERS 8,294,736 8,232,135 8,354,332 SUSSEX - MONTAGUE TWP Advertised Recapitulation of Balance Audited Audited Estimated Estimated Balance Balance Balance Balance Budget Category 6/30/2006 6/30/2007 6/30/2008 6/30/2009 Unreserved: General Operating Budget 244,953 336,934 303,483 303,483 Repayment of Debt 6,264 0 0 0 Reserved for Specific Purposes: General Operating Budget: Capital Reserve 13,929 13,929 14,154 14,379 Adult Education Programs 0 0 0 0 Maintenance Reserve 0 0 0 0 Legal Reserve 0 0 0 0 Tuition Reserve 0 0 0 0 Current Expense Emergency Reserve 0 0 0 0 Reserved for Repayment of Debt 0 0 0 0 SUSSEX - MONTAGUE TWP Advertised Per Pupil Cost Calculations 2008 - 2009 2005-06 2006-07 2007-08 2007-08 2008-2009 Actual Actual Original Revised Budget Budget Budget Per Pupil Cost Calculations: (1) (2) (3) (4) (5) Total Comparative Per Pupil Cost 13712 15516 14280 16159 16410 Total Classroom Instruction 8425 9418 9396 10295 10486 Classroom-Salaries and Benefits 7906 8828 9231 9666 10380 Classroom-General Supplies and Textbooks 194 447 82 510 50 Classroom-Purchased Services and Other 326 143 83 119 56 Total Support Services 1439 1612 1588 1710 2048 Support Services-Salaries and Benefits 1138 1255 1546 1659 2004 Total Administrative Costs 2348 2553 1735 2058 1779 Administration-Salaries and Benefits 1588 1739 1413 1684 1417 Total Operations and Maintenance of Plant 1330 1708 1299 1750 1702 Operations & Maintenance of Plant-Salary & Ben. 696 1013 782 912 896 Total Food Services Costs 133 180 173 187 216 Total Extracurricular Costs 11 14 16 17 10 Total Equipment Costs 51 204 0 0 0 Employee Benefits as a % of Salaries 35.7 36.5 33.5 33.1 32.3 The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2008 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 2007-08 revised appropriations and 2008-09 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. Annual School District Budget Statement Supporting Documentation SUSSEX - MONTAGUE TWP 4A. Advertised Capital Outlay Projects Describe below, by project number, the appropriations for budgeted Capital Outlay Projects including those items related to the district's Long Range Facilities Plan. Include only construction, remodeling, renovations, installation of service systems, land and improvements, and the purchase of buildings. If the project is eligible for a grant, enter an 'X' in column 4. Do not include equipment. Include all projects budgeted on the transfer lines to capital projects fund (8326 and 8335). If the project is a request to exceed an existing referendum (Under N.J.A.C. 6A: 26-4.4(a)3), enter an 'X' in column 5 and enter the funding source for the request in column 6. Complete a detailed budget for each project. Request to Project Dollar Eligible Exceed Funding Source Description/Activity Number Amount for Grant Referendum for Request Total Amount: 0