SUSSEX Advertised Enrollments SANDYSTON-WALPACK TWP ENROLLMENT CATEGORIES 10-15-2014 ACTUAL 10-15-2015 ACTUAL 10-15-2016 ESTIMATE Pupils On Roll Regular Full-Time 126.0 123.0 135.0 Pupils On Roll Special Ed Full-Time 19.0 23.0 19.0 Pupils On Roll SUBTOTAL 145.0 146.0 154.0 Pupils Sent to Other Districts Special Ed 6.0 4.0 2.0 2016-17 User Friendly Budget Summary Page 1 of 14 Generated on July 19, 2016
SUSSEX Advertised Revenues SANDYSTON-WALPACK TWP Budget Category Operating Budget: Revenues from Local Sources: Account 2014-15 Actual 2015-16 Revised 2016-17 Anticipated Local Tax Levy 10-1210 1,968,188 2,007,551 2,047,702 Unrestricted Miscellaneous Revenues 10-1XXX 3,182 3,000 3,000 Interest Earned On Capital Reserve Funds 10-1XXX 1,591 1,000 1,000 Other Restricted Miscellaneous Revenues 10-1XXX 8,004 0 0 Subtotal - Revenues From Local Sources 1,980,965 2,011,551 2,051,702 Revenues from State Sources: Categorical Transportation Aid 10-3121 9,540 9,540 11,363 Categorical Special Education Aid 10-3132 85,823 85,823 87,136 Equalization Aid 10-3176 468,282 468,282 465,729 Categorical Security Aid 10-3177 2,273 2,273 2,651 PARCC Readiness Aid 10-3181 0 1,490 Per Pupil Growth Aid 10-3182 0 1,490 Professional Learning Community Aid 10-3183 0 1,500 Host District Support Aid 10-3184 0 1,740 Other State Aids 10-3XXX 3,850 2,980 0 Subtotal - Revenues From State Sources 569,768 568,898 573,099 Revenues from Federal Sources: Impact Aid 10-4100 369,748 0 0 Subtotal - Revenues From Federal Sources 369,748 0 0 Budgeted Fund Balance - Operating Budget 10-303 0 457,010 388,283 Withdrawal From Cap Res-For Local Share 10-307 0 146,227 321,185 Withdrawal From Maint. Reserve 10-310 0 33,882 0 Adjustment For Prior Year Encumbrances 0 33,283 0 Actual Revenues (Over)/Under Expenditures 72,737 0 0 Total Operating Budget 2,993,218 3,250,851 3,334,269 2016-17 User Friendly Budget Summary Page 2 of 14 Generated on July 19, 2016
SUSSEX Advertised Revenues SANDYSTON-WALPACK TWP Budget Category Account 2014-15 Actual 2015-16 Revised 2016-17 Anticipated Grants and Entitlements: Revenues from Federal Sources: Title I 20-4411-4416 5,589 11,179 0 Title II 20-4451-4455 4,500 9,115 3,905 I.D.E.A. Part B (Handicapped) 20-4420-4429 35,978 36,648 34,000 Other 20-4XXX 18,000 15,538 18,000 Total Revenues From Federal Sources 64,067 72,480 55,905 Total Grants And Entitlements 64,067 72,480 55,905 Total Revenues/Sources 3,057,285 3,323,331 3,390,174 Total Revenues/Sources Net of Transfers 3,057,285 3,323,331 3,390,174 2016-17 User Friendly Budget Summary Page 3 of 14 Generated on July 19, 2016
SUSSEX Advertised Appropriations SANDYSTON-WALPACK TWP Budget Category Account 2014-15 Actual 2015-16 Revised 2016-17 Anticipated General Current Expense: Instruction: Regular Programs - Instruction 11-1XX-100-XXX 947,080 970,305 984,310 Special Education - Instruction 11-2XX-100-XXX 251,713 263,214 258,792 Basic Skills/Remedial - Instruction 11-230-100-XXX 99,552 111,760 109,963 School-Spon. Co/Extra Curr. Actvts. - Inst 11-401-100-XXX 4,159 3,812 4,200 Before/After School Programs 11-421-XXX-XXX 490 0 0 Summer School 11-422-XXX-XXX 7,217 9,658 7,280 Support Services: Undistributed Expenditures - Instruction (Tuition) 11-000-100-XXX 75,597 34,250 17,500 Undist. Expend.-Attendance And Social Work 11-000-211-XXX 2,371 3,010 3,450 Undist. Expenditures - Health Services 11-000-213-XXX 83,537 81,527 56,860 Undist. Expend.-Speech, OT, PT And Related Svcs 11-000-216-XXX 121,867 130,537 131,179 Undist Expend-Oth Supp Serv Std-Extra Serv 11-000-217-XXX 34,829 27,957 38,329 Undist. Expenditures - Guidance 11-000-218-XXX 0 3,565 4,065 Undist. Expenditures - Child Study Teams 11-000-219-XXX 115,060 111,380 103,049 Undist. Expend.-Improv. Of Inst. Serv. 11-000-221-XXX 1,846 3,000 3,000 Undist. Expend.-Edu. Media Serv./Library 11-000-222-XXX 29,244 32,322 31,515 Undist. Expend.-Instr. Staff Training Serv. 11-000-223-XXX 2,374 5,500 5,500 Undist. Expend.-Support Serv.-Gen. Admin. 11-000-230-XXX 129,486 129,072 126,910 Undist. Expend.-Support Serv.-School Admin. 11-000-240-XXX 61,631 60,607 60,500 Undist. Expend. - Central Services 11-000-251-XXX 73,405 75,236 77,381 Undist. Expend.-Oper. And Maint. Of Plant Serv. 11-000-26X-XXX 256,040 269,108 231,972 Undist. Expend.-Student Transportation Serv. 11-000-270-XXX 158,257 163,192 164,848 Personal Services - Employee Benefits 11-XXX-XXX-2XX 462,990 458,510 554,827 Undistributed Expenditures-Food Services 11-000-310-930 7,662 8,011 8,137 Total Undistributed Expenditures 1,616,196 1,596,784 1,619,022 Total General Current Expense 2,926,407 2,955,533 2,983,567 2016-17 User Friendly Budget Summary Page 4 of 14 Generated on July 19, 2016
SUSSEX Advertised Appropriations SANDYSTON-WALPACK TWP Budget Category Capital Expenditures: Account 2014-15 Actual 2015-16 Revised 2016-17 Anticipated Equipment 12-XXX-XXX-730 7,364 79,715 0 Facilities Acquisition And Const. Serv. 12-000-400-XXX 59,447 214,603 323,788 Interest Deposit To Capital Reserve 10-604 0 1,000 1,000 Total Capital Outlay 66,811 295,318 324,788 Transfer Of Funds To Charter Schools 10-000-100-56X 0 0 25,914 General Fund Grand Total 2,993,218 3,250,851 3,334,269 Special Grants and Entitlements: Federal Projects: Title I 20-XXX-XXX-XXX 5,589 11,179 0 Title II 20-XXX-XXX-XXX 4,500 9,115 3,905 I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 35,978 36,648 34,000 Other 20-XXX-XXX-XXX 18,000 15,538 18,000 Total Federal Projects 20-XXX-XXX-XXX 64,067 72,480 55,905 Total Special Revenue Funds 64,067 72,480 55,905 Total Expenditures/Appropriations 3,057,285 3,323,331 3,390,174 Total Expenditures Net of Transfers 3,057,285 3,323,331 3,390,174 2016-17 User Friendly Budget Summary Page 5 of 14 Generated on July 19, 2016
SUSSEX Advertised Recapitulation of Balances SANDYSTON-WALPACK TWP Unrestricted: Budget Category Audited Balance 6-30-2014 Audited Balance 6-30-2015 Estimated Balance 6-30-2016 Estimated Balance 6-30-2017 --General Operating Budget 1,250,686 1,066,708 897,770 600,348 --Repayment of Debt 0 0 0 0 Restricted for Specific Purposes - General Operating Budget: --Capital Reserve 739,815 731,406 661,179 340,994 --Adult Education Programs 0 0 0 0 --Maintenance Reserve 213,172 211,297 177,415 177,415 --Legal Reserve 0 90,861 90,861 0 --Tuition Reserve 0 0 0 0 --Current Expense Emergency Reserve 0 0 0 0 --Impact Aid Reserve for General Expenses (Sections 8002 and 8003) 0 0 0 0 --Impact Aid Reserve for Capital Expenses (Sections 8007 and 8008) 0 0 0 0 Repayment of Debt: --Restricted for Repayment of Debt 0 0 0 0 2016-17 User Friendly Budget Summary Page 6 of 14 Generated on July 19, 2016
SUSSEX Advertised Per Pupil Cost Calculations SANDYSTON-WALPACK TWP Per Pupil Cost Calculations 2013-14 Actual Costs 2014-15 Actual Costs 2015-16 Original Budget 2015-16 Revised Budget 2016-17 Proposed Budget Total Budgetary Comparative Per Pupil Cost $16,532 $18,800 $18,399 $18,891 $18,545 Total Classroom Instruction $10,455 $11,675 $11,813 $11,796 $11,966 Classroom-Salaries and Benefits $9,964 $10,468 $10,919 $10,862 $11,008 Classroom-General Supplies and Textbooks $439 $622 $482 $520 $649 Classroom-Purchased Services $53 $586 $412 $413 $309 Total Support Services $2,285 $3,125 $2,900 $3,070 $2,812 Support Services-Salaries and Benefits $1,104 $1,343 $1,239 $1,316 $1,175 Total Administrative Costs $2,080 $2,081 $1,965 $2,049 $2,094 Administration Salaries and Benefits $1,805 $1,774 $1,718 $1,778 $1,807 Total Operations and Maintenance of Plant $1,591 $1,825 $1,626 $1,881 $1,576 Operations and Maintenance-Salaries and Benefits $529 $583 $572 $580 $624 Board Contribution to Food Services $67 $53 $54 $55 $54 Total Extracurricular Costs $24 $29 $26 $26 $28 Total Equipment Costs $233 $51 $364 $546 $0 Legal Costs $47 $79 $34 $33 $33 Employee Benefits as a percentage of salaries* 28.30% 29.14% 26.77% 27.03% 32.84% *Does not include pension and social security paid by the State on-behalf of the district. **Federal and State funds in the blended resource school-based budgets. 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 the Comparative Spending Guide) and can be found on the Department of Education's Internet website: http://www.state.nj.us/education/guide/. This publication is also available in the board office and public libraries. The same calculations were performed using the 2015-16 revised appropriations and the 2016-17 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. 2016-17 User Friendly Budget Summary Page 7 of 14 Generated on July 19, 2016
SUSSEX Shared Services SANDYSTON-WALPACK TWP Shared Service Category Type Shared Service Category Description Amount Saved (Optional) Special Education Services Preschool disabled students sent to program in neighboring district 0 Custodial and Maintenance Services Snow plowing for school in done by the township 0 Food Services Lunches satellited out of high school 0 Staffing - Other Services of art teacher purchased from neighboring district 0 Staffing - Other Share the services of the transportation coordinator at the high school 0 Staffing - Other share services of substance abuse counselor and programs 0 Others Gym and fields used by township receration committe for sports and activities 0 Others Joint activity nights with other Kittatinny sending districts 0 Purchasing Use services of MRESC and other state contract vendors 0 Curriculum Services Share a curriculum coordinator with other sending districts of Kittatinny High School 0 Professional Staff Development In-service programs and costs shared with other sending districts of the high school 0 Insurance Coverages and Benefits Member of the School Alliance Insurance Fund 0 2016-17 User Friendly Budget Summary Page 8 of 14 Generated on July 19, 2016
SUSSEX Estimated Tax Rate Information SANDYSTON-WALPACK TWP SANDYSTON TOWNSHIP A. Estimated 16-17 School Tax Rate WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS (A) General Fund School Levy 2,001,082 (B) Estimated Net Taxable Valuation (as of 10/01/15) 226,227,790 (C) Estimated 16-17 General Fund School Tax Rate=(A)/(B)x100 0.8845 WITH REPAYMENT OF DEBT AND ADJUSTMENTS (D) Total School Levy 2,001,082 (E) Estimated Net Taxable Valuation (as of 10/01/15) 226,227,790 (F) Estimated 16-17 Total School Tax Rate=(D)/(E)x100 0.8845 ----------------------------------------------------------- B. Estimated 16-17 Equalized School Tax Rate WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS (G) General Fund School Levy 2,001,082 (H) Estimated Equalized Valuation (as of 10/01/15) 245,692,491 (I) Estimated 16-17 Equalized General Fund School Tax Rate=(G)/(H)x100 0.8145 WITH REPAYMENT OF DEBT AND ADJUSTMENTS (J) Total School Levy 2,001,082 (K) Estimated Equalized Valuation (as of 10/01/15) 245,692,491 (L) Estimated 16-17 Equalized Total School Tax Rate=(J)/(K)x100 0.8145 ----------------------------------------------------------- WALPACK TOWNSHIP A. Estimated 16-17 School Tax Rate WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS (A) General Fund School Levy 26,544 (B) Estimated Net Taxable Valuation (as of 10/01/15) 2,624,171 (C) Estimated 16-17 General Fund School Tax Rate=(A)/(B)x100 1.0115 WITH REPAYMENT OF DEBT AND ADJUSTMENTS (D) Total School Levy 0 (E) Estimated Net Taxable Valuation (as of 10/01/15) 2,624,171 2016-17 User Friendly Budget Summary Page 9 of 14 Generated on July 19, 2016
SUSSEX Estimated Tax Rate Information SANDYSTON-WALPACK TWP (F) Estimated 16-17 Total School Tax Rate=(D)/(E)x100 0.0000 ----------------------------------------------------------- B. Estimated 16-17 Equalized School Tax Rate WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS (G) General Fund School Levy 26,544 (H) Estimated Equalized Valuation (as of 10/01/15) 2,810,376 (I) Estimated 16-17 Equalized General Fund School Tax Rate=(G)/(H)x100 0.9445 WITH REPAYMENT OF DEBT AND ADJUSTMENTS (J) Total School Levy 0 (K) Estimated Equalized Valuation (as of 10/01/15) 2,810,376 (L) Estimated 16-17 Equalized Total School Tax Rate=(J)/(K)x100 0.0000 ----------------------------------------------------------- 2016-17 User Friendly Budget Summary Page 10 of 14 Generated on July 19, 2016
SUSSEX Employee Contract List for District SANDYSTON-WALPACK TWP NAME=Carole Kylish CATEGORY MEASURE Job Title Board Secretary Job Title II Base Annual Salary Amount $69,962 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 07/01/15 End Date of Contract 06/30/16 Contracted Number of Annual Work Days 260 Contracted Number of Annual Vacation Days 20 Contracted Number of Annual Sick Days 12 Contracted Number of Annual Personal Days 2 Contracted Number of Annual Consulting Days 0 Number of Other Contracted Non-Working Days 11 Description of Other Contracted Non-Working Days holiday Total Allowances Amount $450 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 $12,330 Contractual Post-Employment Benefit Description of Payout of Sick days $30 per day - same as teachers - $15,000 limit Contractual Post-Employment Benefit Description of Payout of Vacation days not applicable Contractual Post-Employment Benefit Description of Payout of Personal days not applicable 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 2016-17 User Friendly Budget Summary Page 11 of 14 Generated on July 19, 2016
SUSSEX Employee Contract List for District SANDYSTON-WALPACK TWP NAME=Carole Kylish CATEGORY MEASURE 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 2016-17 User Friendly Budget Summary Page 12 of 14 Generated on July 19, 2016
SUSSEX Employee Contract List for District SANDYSTON-WALPACK TWP NAME=Martin G. Sumpman CATEGORY MEASURE Job Title Superintendent Job Title II Principal Base Annual Salary Amount $115,000 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 07/01/15 End Date of Contract 06/30/16 Contracted Number of Annual Work Days 240 Contracted Number of Annual Vacation Days 0 Contracted Number of Annual Sick Days 0 Contracted Number of Annual Personal Days 0 Contracted Number of Annual Consulting Days 0 Number of Other Contracted Non-Working Days 0 Description of Other Contracted Non-Working Days Total Allowances Amount $5,000 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 $0 Contractual Post-Employment Benefit Description of Payout of Sick days not applicable Contractual Post-Employment Benefit Description of Payout of Vacation days not applicable Contractual Post-Employment Benefit Description of Payout of Personal days not applicable 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 2016-17 User Friendly Budget Summary Page 13 of 14 Generated on July 19, 2016
SUSSEX Employee Contract List for District SANDYSTON-WALPACK TWP NAME=Martin G. Sumpman CATEGORY MEASURE 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 2016-17 User Friendly Budget Summary Page 14 of 14 Generated on July 19, 2016