Frankford Township School Budget
03/11/2008 SUSSEX - FRANKFORD TWP
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2006 October 15, 2007 October 15, 2008
Actual Actual Estimated
Pupils on Roll Regular Full-Time 649 604 616
Pupils on Roll - Special Full-Time 85 86 84
Private School Placements 2 2 2
Pupils Sent to Other Dists-Spec Ed Prog 1
Pupils Received 83 85 77
SUSSEX - FRANKFORD TWP
Advertised Revenues
Budget Category Account 2006-07 2007-08 2008-09
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 28,474 244,542
Budgeted Fund Bal - Deposit to Capital Reserve 10-303 22,681
Withdrawal from Cap Res-for Local Share 10-307 150,000
Revenues from Local Sources:
Local Tax Levy 10-1210 5,932,244 6,169,533 6,348,953
Tuition 10-1300 989,522 982,740 1,008,557
Transportation Fees from Individuals 10-1410 74,987
Transportation Fees from Other LEAs 10-1420-1440 63,000 84,000
Interest Earned on Capital Reserve Funds 10-1XXX 6,743 6,000 3,000
Unrestricted Miscellaneous Revenues 10-1XXX 21,923 27,000 21,000
SUBTOTAL 7,025,419 7,248,273 7,465,510
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 458,008 458,008
Transportation Aid 10-3120 287,631 287,631
Special Education Aid 10-3130 479,535 479,535
Bilingual Education 10-3140 2,318 2,318
Stabilization Aid 10-3171 903,461 903,461
Extraordinary Aid 10-3131 9,323 5,000
Consolidated Aid 10-3195 71,867 71,867
Additional Formula Aid 10-3196 66,085 134,152
Other State Aids 10-3XXX 1,926
Categorical Special Education Aid 10-3132 262,908
Equalization Aid 10-3176 389,062
Categorical Security Aid 10-3177 37,550
Adjustment Aid 10-3178 1,466,411
Categorical Transportation Aid 10-3121 217,133
SUBTOTAL 2,280,154 2,336,972 2,378,064
Adjustment for Prior Year Encumbrances 95,054
Actual Revenues (Over)/Under Expenditures -45,403
TOTAL OPERATING BUDGET 9,260,170 9,881,454 10,088,116
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 1,021 4,479
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 166,452 187,552 150,000
Other 20-4XXX 26,311 34,287 27,000
TOTAL REVENUES FROM FEDERAL SOURCES 192,763 221,839 177,000
TOTAL GRANTS AND ENTITLEMENTS 193,784 226,318 177,000
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 2
Revenues from Local Sources:
Local Tax Levy 40-1210 148,723 86,275 87,598
TOTAL REVENUES FROM LOCAL SOURCES 148,723 86,275 87,598
Revenues from State Sources:
Debt Service Aid Type II 40-3160 9,711
TOTAL LOCAL REPAYMENT OF DEBT 158,434 86,275 87,600
Actual Revenues (Over)/Under Expenditures -2
TOTAL REPAYMENT OF DEBT 158,432 86,275 87,600
TOTAL REVENUES/SOURCES 9,612,386 10,194,047 10,352,716
SUSSEX - FRANKFORD 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 3,494,323 3,573,361 3,677,734
Special Education 11-2XX-100-XXX 775,746 848,878 797,847
Basic Skills/Remedial 11-230-100-XXX 205,655 162,914 205,254
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 29,827 25,782 31,784
School Sponsored Athletics 11-402-100-XXX 26,654 29,783 30,920
Other Instructional Programs 11-4XX-100-XXX 15,253 20,895 21,944
Support Services:
Tuition 11-000-100-XXX 29,862 58,532 49,906
Health Services 11-000-213-XXX 111,094 121,584 125,752
Students - Related & Extraordinary 11-000-216,217 263,798 230,574 252,564
Guidance 11-000-218-XXX 108,073 120,755 125,548
Child Study Teams 11-000-219-XXX 225,201 234,992 244,146
Improvement of Instructional Services 11-000-221-XXX 24,740 25,000 27,114
Educational Media Services - School Library 11-000-222-XXX 53,119 43,954 51,278
Instructional Staff Training Services 11-000-223-XXX 10,366 13,571 13,566
General Administration 11-000-230-XXX 272,998 317,307 279,718
School Administration 11-000-240-XXX 233,064 240,778 266,477
Central Svcs & Admin Info Technology 11-000-25X-XXX 222,895 241,252 251,507
Operation and Maintenance of Plant Services 11-000-26X-XXX 724,044 791,085 858,914
Student Transportation Services 11-000-270-XXX 803,931 861,494 851,327
Personal Services - Employee Benefits 11-XXX-XXX-2XX 1,426,957 1,577,839 1,678,816
Food Services 11-000-310-XXX 19,764 11,000 5,000
Total Support Services Expenditures 4,529,906 4,889,717 5,081,633
TOTAL GENERAL CURRENT EXPENSE 9,077,364 9,551,330 9,847,116
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604 22,681
Interest Earned on Capital Reserve 10-604 6,000 3,000
Equipment 12-XXX-XXX-73X 122,527 70,400
Facilities Acquisition and Construction Services 12-000-4XX-XXX 51,325 199,850 206,000
TOTAL CAPITAL EXPENDITURES 173,852 298,931 209,000
Transfer of Funds to Charter Schools 10-000-100-56X 8,954 31,193 32,000
OPERATING BUDGET GRAND TOTAL 9,260,170 9,881,454 10,088,116
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX 1,021 4,479
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 166,452 187,552 150,000
Other Special Projects 20-XXX-XXX-XXX 26,311 34,287 27,000
Total Federal Projects 192,763 221,839 177,000
TOTAL GRANTS AND ENTITLEMENTS 193,784 226,318 177,000
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 158,432 86,275 87,600
TOTAL REPAYMENT OF DEBT 158,432 86,275 87,600
Total Expenditures 9,612,386 10,194,047 10,352,716
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 9,612,386 10,194,047 10,352,716
SUSSEX - FRANKFORD 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 192,563 290,168 410,000 250,000
Repayment of Debt 0 2 2 0
Reserved for Specific Purposes:
General Operating Budget:
Capital Reserve 224,770 181,663 63,344 66,344
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 0 0
Legal Reserve 112,857 95,529 84,542 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 - FRANKFORD TWP
Advertised Per Pupil Cost Calculations
2008 - 2009
2005-06 2006-07 2007-08 2007-08 2008-2009
Actual Actual Original Revised Proposed
Budget Budget Budget
Per Pupil Cost Calculations: (1) (2) (3) (4) (5)
Total Comparative Per Pupil Cost 11608 11715 11596 12689 12942
Total Classroom Instruction 7802 7839 7671 8345 8446
Classroom-Salaries and Benefits 7511 7508 7413 8029 8079
Classroom-General Supplies and Textbooks 269 320 222 276 326
Classroom-Purchased Services and Other 22 11 36 39 42
Total Support Services 1283 1359 1304 1412 1488
Support Services-Salaries and Benefits 1147 1170 1182 1279 1345
Total Administrative Costs 1262 1225 1253 1382 1374
Administration-Salaries and Benefits 965 977 989 1070 1093
Total Operations and Maintenance of Plant 1129 1146 1126 1287 1366
Operations & Maintenance of Plant-Salary & Ben. 573 602 611 662 639
Total Food Services Costs 0 28 13 16 7
Total Extracurricular Costs 112 98 91 98 110
Total Equipment Costs 99 174 94 102 0
Employee Benefits as a % of Salaries 23.4 24.1 26.1 25.7 26.8
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.
SUSSEX - FRANKFORD TWP
Unusual Revenues and Appropriations
___________________________________
Line Number Revenue Source or 08-09 Amount Description of circumstances
Approp. Due to
Total Unusual Revenues:
0 Total Unusual Appropriations: 0
SUSSEX - FRANKFORD TWP
Shared Services -- Description of Shared Services
_________________________________________________
Regional Transportation Coordinator - Transportation for the High Point
Region. Cost are shared among the participating districts (High Point HS,
Frankford, Branchville, Sussex-Wantage).
Shared Curriculum Coordinator- Salary for par time curriculum coordinator
is shared witl Lafayette School district.
SUSSEX - FRANKFORD TWP
22a. Estimated Tax Rate Information
______________________________
A. Estimated 08-09 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 6,259,243 (A)
Estimated Net Taxable Valuation (as of 01/10/2008 ) 958,726,225 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)X100 0.6529 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 6,346,841 (D)
Estimated Net Taxable Valuation (as of 01/10/2008 ) 958,726,225 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)X100 0.6620 (F)
B. Estimated 08-09 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 6,259,243 (G)
Estimated Equalized Valuation (as of 01/10/2008 ) 918,726,471 (H)
Estimated 08-09 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.6813 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 6,346,841 (J)
Estimated Equalized Valuation (as of 01/10/2008 ) 918,726,471 (K)
Estimated 08-09 Equalized Total School
Tax Rate=(J)/(K)X100 0.6908 (L)
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