03/16/2009 SUSSEX - VERNON TWP
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2007 October 15, 2008 October 15, 2009
Actual Actual Estimated
Pupils on Roll Regular Full-Time 4064 3864 3667
Pupils on Roll Regular Shared-Time 9 7 7
Pupils on Roll - Special Full-Time 619 616 608
Pupils on Roll - Special Shared-Time 9 6 6
Private School Placements 24 30 25
Pupils Sent to Other Dists-Spec Ed Prog 18 16 20
Pupils Received 23 23 20
Pupils in State Facilities 5 5 5
SUSSEX - VERNON TWP
Advertised Revenues
Budget Category Account 2007-08 2008-09 2009-10
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 1,876,835 2,145,398
Budgeted Fund Bal - Deposit to Capital Reserve 10-303 134,767
Transfers from Other Funds 10-5200 89,808
Revenues from Local Sources:
Local Tax Levy 10-1210 37,000,411 37,707,888 39,216,204
Tuition 10-1300 179,577 155,927 118,625
Interest Earned on Capital Reserve Funds 10-1XXX 17,863 6,250 5,000
Unrestricted Miscellaneous Revenues 10-1XXX 352,562 321,750 220,000
SUBTOTAL 37,550,413 38,191,815 39,559,829
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 20,170,076
Transportation Aid 10-3120 2,512,401
Special Education Aid 10-3130 2,833,735
Bilingual Education 10-3140 11,716
Extraordinary Aid 10-3131 180,827 513,945 47,580
Consolidated Aid 10-3195 579,300
Additional Formula Aid 10-3196 1,499,626
Other State Aids 10-3XXX 23,338
Categorical Special Education Aid 10-3132 2,136,994 2,100,282
Equalization Aid 10-3176 18,591,199 16,951,247
Categorical Security Aid 10-3177 311,636 310,299
Adjustment Aid 10-3178 5,047,867 6,315,883
Categorical Transportation Aid 10-3121 1,821,363 2,231,348
SUBTOTAL 27,811,019 28,423,004 27,956,639
Adjustment for Prior Year Encumbrances 957,381
Actual Revenues (Over)/Under Expenditures 1,261,233
TOTAL OPERATING BUDGET 66,712,473 69,583,802 69,661,866
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 5,020 7,673 6,521
TOTAL REVENUES FROM STATE SOURCES 5,020 7,673 6,521
Revenues from Federal Sources:
Title I 20-4411-4416 276,145 250,917 213,200
I.D.E.A. Part B (Handicapped) 20-4420-4429 975,673 927,605 788,400
Other 20-4XXX 223,066
TOTAL REVENUES FROM FEDERAL SOURCES 1,474,884 1,178,522 1,001,600
TOTAL GRANTS AND ENTITLEMENTS 1,479,904 1,186,195 1,008,121
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 128,574
Revenues from Local Sources:
Local Tax Levy 40-1210 1,195,462 1,260,827 1,229,223
TOTAL REVENUES FROM LOCAL SOURCES 1,195,462 1,260,827 1,229,223
Revenues from State Sources:
Debt Service Aid Type II 40-3160 1,001,308 1,070,543 804,532
TOTAL LOCAL REPAYMENT OF DEBT 2,196,770 2,331,370 2,162,329
Actual Revenues (Over)/Under Expenditures -99,850
TOTAL REPAYMENT OF DEBT 2,096,920 2,331,370 2,162,329
TOTAL REVENUES/SOURCES 70,289,297 73,101,367 72,832,316
SUSSEX - VERNON TWP
Advertised Appropriations
Budget Category Account 2007-08 2008-09 2009-10
Expenditures Rev. Approp. Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX 22,869,758 23,264,374 23,465,246
Special Education 11-2XX-100-XXX 5,413,000 5,861,289 5,949,000
Basic Skills/Remedial 11-230-100-XXX 510,304 651,774 415,000
Bilingual Education 11-240-100-XXX 76,889 84,497 86,500
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 290,252 308,318 292,100
School Sponsored Athletics 11-402-100-XXX 680,818 724,057 747,000
Support Services:
Tuition 11-000-100-XXX 2,200,228 2,961,097 2,855,554
Health Services 11-000-213-XXX 614,585 648,083 637,800
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 566,283 703,643 688,000
Guidance 11-000-218-XXX 1,744,708 1,771,989 1,814,600
Child Study Teams 11-000-219-XXX 2,185,737 2,039,861 2,073,000
Improvement of Instructional Services 11-000-221-XXX 720,095 855,148 861,000
Educational Media Services - School Library 11-000-222-XXX 518,755 544,537 556,600
Instructional Staff Training Services 11-000-223-XXX 492,240 371,097 354,000
General Administration 11-000-230-XXX 1,254,752 1,384,973 1,333,500
School Administration 11-000-240-XXX 2,867,459 3,020,577 2,985,500
Central Svcs & Admin Info Technology 11-000-25X-XXX 1,135,728 1,192,045 898,200
Operation and Maintenance of Plant Services 11-000-26X-XXX 6,673,646 5,887,744 5,864,983
Student Transportation Services 11-000-270-XXX 5,825,378 6,166,446 6,520,000
Personal Services - Employee Benefits 11-XXX-XXX-2XX 9,626,546 9,764,601 10,438,000
Total Support Services Expenditures 36,426,140 37,311,841 37,880,737
TOTAL GENERAL CURRENT EXPENSE 66,267,161 68,206,150 68,835,583
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604 134,767
Interest Earned on Capital Reserve 10-604 6,250 5,000
Equipment 12-XXX-XXX-73X 8,967 362,995 89,351
Facilities Acquisition and Construction Services 12-000-4XX-XXX 184,890 507,505 519,500
TOTAL CAPITAL EXPENDITURES 193,857 1,011,517 613,851
Transfer of Funds to Charter Schools 10-000-100-56X 251,455 366,135 212,432
OPERATING BUDGET GRAND TOTAL 66,712,473 69,583,802 69,661,866
SPECIAL GRANTS AND ENTITLEMENTS
Nonpublic Textbooks 20-XXX-XXX-XXX 1,621 2,516 2,138
Other State Projects:
Nonpublic Nursing Services 20-XXX-XXX-XXX 2,239 3,397 2,887
Nonpublic Technology Initiative 20-XXX-XXX-XXX 1,160 1,760 1,496
Total State Projects 5,020 7,673 6,521
Federal Projects:
Title I 20-XXX-XXX-XXX 276,145 250,917 213,200
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 975,673 927,605 788,400
Other Special Projects 20-XXX-XXX-XXX 223,066
Total Federal Projects 1,474,884 1,178,522 1,001,600
TOTAL GRANTS AND ENTITLEMENTS 1,479,904 1,186,195 1,008,121
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 2,096,920 2,331,370 2,162,329
TOTAL REPAYMENT OF DEBT 2,096,920 2,331,370 2,162,329
Total Expenditures 70,289,297 73,101,367 72,832,316
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 70,289,297 73,101,367 72,832,316
SUSSEX - VERNON TWP
Advertised Recapitulation of Balance
Audited Audited Estimated Estimated
Balance Balance Balance Balance
Budget Category 6/30/2007 6/30/2008 6/30/2009 6/30/2010
Unreserved:
General Operating Budget 1,457,683 1,670,234 1,935,467 435,467
Repayment of Debt 28,724 128,574 128,574 0
Reserved for Specific Purposes:
General Operating Budget:
Capital Reserve 420,555 438,418 579,435 584,435
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 0 0
Legal Reserve 2,931,428 2,522,233 645,398 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 - VERNON TWP
Advertised Per Pupil Cost Calculations
2009 - 2010
2006-07 2007-08 2008-09 2008-09 2009-2010
Actual Actual Original Revised Proposed
Budget Budget Budget
Per Pupil Cost Calculations: (1) (2) (3) (4) (5)
Total Comparative Per Pupil Cost 10751 12506 12806 13239 13966
Total Classroom Instruction 6818 7574 7921 8195 8708
Classroom-Salaries and Benefits 6673 7316 7698 7944 8454
Classroom-General Supplies and Textbooks 144 258 223 250 251
Classroom-Purchased Services and Other 0 4
Total Support Services 1458 1750 1804 1855 1982
Support Services-Salaries and Benefits 1275 1494 1563 1592 1718
Total Administrative Costs 1149 1318 1423 1469 1458
Administration-Salaries and Benefits 873 1005 1074 1137 1171
Total Operations and Maintenance of Plant 1107 1548 1315 1446 1526
Operations & Maintenance of Plant-Salary & Ben. 545 611 645 670 746
Total Food Services Costs 0 0
Total Extracurricular Costs 217 242 250 269 285
Total Equipment Costs 10 2 75 81 21
Employee Benefits as a % of Salaries 22.3 23.1 22.6 23.3 24.8
The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations
are contained in the 2009 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 2008-09 revised appropriations and 2009-10 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 - VERNON TWP
Unusual Revenues and Appropriations ___________________________________
Line Number Revenue Source or 09-10 Amount Description of circumstances
Approp. Due to
Total Unusual Revenues: 0 Total Unusual Appropriations: 0
SUSSEX - VERNON TWP
Shared Services -- Description of Shared Services_________________________________________________
TRANSPORTATION:
The District shares 22 routes with neighboring Districts
ROAD SUPPLIES:
The District shares the cost for salt/sand with the Township
PURCHASING:
The District belongs to various Coops for the purpose of
reducing cost:
a. Hunterdon County Ed. Services Coop
b. Morris County Coop
c. Educational Data, Inc. member
d. Member of ACES
INSURANCE:
The District is a member of the joint insurance fund
School Alliance Insurance Fund (SAIF)
SUSSEX - VERNON TWP
22a. Estimated Tax Rate Information ______________________________
A. Estimated 09-10 School Tax Rate__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 38,462,046 (A)
Estimated Net Taxable Valuation (as of 10/01/2008 ) 1,532,971,856 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)X100 2.5090 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 39,707,071 (D)
Estimated Net Taxable Valuation (as of 10/01/2008 ) 1,532,971,856 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)X100 2.5902 (F)
B. Estimated 09-10 Equalized School Tax Rate____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 38,462,046 (G)
Estimated Equalized Valuation (as of 10/01/2008 ) 3,310,847,789 (H)
Estimated 09-10 Equalized General Fund School
Tax Rate=(G)/(H)X100 1.1617 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 39,707,071 (J)
Estimated Equalized Valuation (as of 10/01/2008 ) 3,310,847,789 (K)
Estimated 09-10 Equalized Total School
Tax Rate=(J)/(K)X100 1.1993 (L)
SUSSEX - VERNON TWP
17. Salaries and Benefits of Certain District Employees
Name Anthony Macerino
Job Title Superintendent
Base Annual Salary 197,153
FTE 1
Shared with Another District? N
Contract Terms:
Beginning Date of Contract 07/01/2006
Ending Date of Contract 06/30/2009
Annual Work Days 260
Annual Vacation Days 38
Annual Sick Days 12
Annual Personal Days 4
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 7,132
Bonuses 3,000
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 0
Other Insurances 2,280
Retirement Plans 6,620
Post-Employment Benefits 12,322
Description of:
Buyback of Sick Days
Buyback of Vac. Days
Buyback of Personal Days
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 - VERNON TWP
17. Salaries and Benefits of Certain District Employees
Name Barbara Linkenheimer
Job Title Assistant Superintendent
Base Annual Salary 151,569
FTE 1
Shared with Another District? N
Contract Terms:
Beginning Date of Contract 07/01/2008
Ending Date of Contract 06/30/2009
Annual Work Days 260
Annual Vacation Days 35
Annual Sick Days 12
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 6,100
Bonuses 6,900
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 0
Other Insurances 1,648
Retirement Plans 0
Post-Employment Benefits 0
Description of:
Buyback of Sick Days
Buyback of Vac. Days
Buyback of Personal Days
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 - VERNON TWP
17. Salaries and Benefits of Certain District Employees
Name Steven Kepnes
Job Title Business Administrator
Base Annual Salary 130,000
FTE 1
Shared with Another District? N
Contract Terms:
Beginning Date of Contract 11/03/2008
Ending Date of Contract 06/30/2009
Annual Work Days 260
Annual Vacation Days 24
Annual Sick Days 12
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 5,632
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 0
Other Insurances 451
Retirement Plans 0
Post-Employment Benefits 0
Description of:
Buyback of Sick Days
Buyback of Vac. Days
Buyback of Personal Days
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 - VERNON TWP
17. Salaries and Benefits of Certain District Employees
Name Darryl Storms
Job Title Other
Base Annual Salary 83,900
FTE 1
Shared with Another District? N
Contract Terms:
Beginning Date of Contract 07/01/2008
Ending Date of Contract 06/30/2009
Annual Work Days 260
Annual Vacation Days 25
Annual Sick Days 12
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 432
Bonuses 750
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
Buyback of Vac. Days
Buyback of Personal Days
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 - VERNON TWP
17. Salaries and Benefits of Certain District Employees
Name Amadou Diallo
Job Title Other
Base Annual Salary 83,520
FTE 1
Shared with Another District? N
Contract Terms:
Beginning Date of Contract 07/01/2008
Ending Date of Contract 06/30/2009
Annual Work Days 260
Annual Vacation Days 10
Annual Sick Days 12
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 1,476
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
Buyback of Vac. Days
Buyback of Personal Days
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