07/13/2012 SUSSEX - SPARTA TWP
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2010 October 15, 2011 October 15, 2012
Actual Actual Estimated
Pupils on Roll Regular Full-Time 3436 3288 3285
Pupils on Roll Regular Shared-Time 14 7 7
Pupils on Roll - Special Full-Time 432 420 450
Pupils on Roll - Special Shared-Time 3 3 3
Subtotal - Pupils On Roll 3885 3718 3745
Private School Placements 23 19 24
Pupils Sent to Other Districts-Reg Prog 3
Pupils Sent to Other Dists-Spec Ed Prog 11 12 12
Pupils Received 29 31 1
Pupils in State Facilities 1 1
SUSSEX - SPARTA TWP
Advertised Revenues
Budget Category Account 2010-11 2011-12 2012-13
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 1,368,794 2,349,464
Transfers from Other Funds 10-5200 8,928
Revenues from Local Sources:
Local Tax Levy 10-1210 48,335,153 48,733,462 49,708,131
Tuition 10-1300 26,650 54,000 54,000
Transportation Fees from Other LEAs 10-1420-1440 21,582
Interest Earned on Capital Reserve Funds 10-1XXX 2,031 12,000 5,000
Other Restricted Miscellaneous Revenues 10-1XXX 374,615
Unrestricted Miscellaneous Revenues 10-1XXX 72,739 90,000 100,281
SUBTOTAL 48,832,770 48,889,462 49,867,412
Revenues from State Sources:
Extraordinary Aid 10-3131 383,091 200,523 312,000
Other State Aids 10-3XXX 12,918
Categorical Special Education Aid 10-3132 1,901,698 1,901,698 1,985,384
Equalization Aid 10-3176 2,540,642 2,540,642 2,286,550
Categorical Security Aid 10-3177 80,427 251,044 246,370
Categorical Transportation Aid 10-3121 918,605 1,120,448
SUBTOTAL 4,918,776 5,812,512 5,950,752
Revenues from Federal Sources:
Education Jobs Fund 18-4522 215,935
SUBTOTAL 215,935
Adjustment for Prior Year Encumbrances 2,244,139
Actual Revenues (Over)/Under Expenditures -4,155,150
TOTAL OPERATING BUDGET 49,821,259 58,314,907 58,167,628
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 115,225
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 450,689 625,488 600,000
TOTAL REVENUES FROM STATE SOURCES 450,689 625,488 600,000
Revenues from Federal Sources:
Title II 20-4451-4455 58,255
Title IV 20-4471-4474 5,311
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,366,303 837,980 760,000
Other 20-4XXX 36,927 72,195 50,000
TOTAL REVENUES FROM FEDERAL SOURCES 1,466,796 910,175 810,000
TOTAL GRANTS AND ENTITLEMENTS 2,032,710 1,535,663 1,410,000
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 49
Revenues from Local Sources:
Local Tax Levy 40-1210 4,326,911 5,317,433 5,267,091
TOTAL REVENUES FROM LOCAL SOURCES 4,326,911 5,317,433 5,267,091
Revenues from State Sources:
Debt Service Aid Type II 40-3160 587,580 606,895 602,876
TOTAL LOCAL REPAYMENT OF DEBT 4,914,491 5,924,328 5,870,016
Actual Revenues (Over)/Under Expenditures 866,276
TOTAL REPAYMENT OF DEBT 5,780,767 5,924,328 5,870,016
TOTAL REVENUES/SOURCES 57,634,736 65,774,898 65,447,644
SUSSEX - SPARTA TWP
Advertised Appropriations
Budget Category Account 2010-11 2011-12 2012-13
Expenditures Rev. Approp. Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX 17,144,720 18,914,229 18,641,752
Special Education 11-2XX-100-XXX 3,884,693 4,360,457 4,431,066
Basic Skills/Remedial 11-230-100-XXX 302,650 414,437 428,238
Bilingual Education 11-240-100-XXX 89,184 94,308 96,195
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 135,304 158,520 244,794
School Sponsored Athletics 11-402-100-XXX 583,708 714,768 642,620
Other Instructional Programs 11-4XX-100-XXX 56,536 49,732 40,197
Support Services:
Tuition 11-000-100-XXX 1,836,335 2,174,721 1,945,181
Health Services 11-000-213-XXX 371,716 373,024 439,942
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 1,006,193 1,118,450 1,021,180
Guidance 11-000-218-XXX 781,930 978,749 1,029,906
Child Study Teams 11-000-219-XXX 1,239,456 1,433,697 1,554,034
Improvement of Instructional Services 11-000-221-XXX 240,504 709,776 793,231
Educational Media Services - School Library 11-000-222-XXX 499,365 624,215 951,882
Instructional Staff Training Services 11-000-223-XXX 16,218 76,455 69,229
General Administration 11-000-230-XXX 919,817 1,049,591 809,421
School Administration 11-000-240-XXX 2,164,359 2,301,168 2,513,218
Central Svcs & Admin Info Technology 11-000-25X-XXX 811,037 932,179 812,176
Operation and Maintenance of Plant Services 11-000-26X-XXX 4,881,087 5,291,546 5,213,014
Student Transportation Services 11-000-270-XXX 3,306,699 4,080,580 4,202,943
Personal Services - Employee Benefits 11-XXX-XXX-2XX 9,298,385 10,440,656 11,134,565
Total Support Services Expenditures 27,373,101 31,584,807 32,489,922
TOTAL GENERAL CURRENT EXPENSE 49,569,896 56,291,258 57,014,784
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604 12,000 5,000
Equipment 12-XXX-XXX-73X 93,774 1,611,211 39,795
Facilities Acquisition and Construction Services 12-000-4XX-XXX 49,969 88,991 637,574
TOTAL CAPITAL EXPENDITURES 143,743 1,712,202 682,369
Transfer of Funds to Charter Schools 10-000-100-56X 107,620 311,447 470,475
OPERATING BUDGET GRAND TOTAL 49,821,259 58,314,907 58,167,628
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX 115,225
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX 96,996 98,845 90,000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX 116,112 110,000
Nonpublic Handicapped Services 20-XXX-XXX-XXX 236,380 171,499 180,000
Nonpublic Nursing Services 20-XXX-XXX-XXX 116,112 239,032 220,000
Other Special Projects 20-XXX-XXX-XXX 1,201
Total State Projects 450,689 625,488 600,000
Federal Projects:
Title II 20-XXX-XXX-XXX 58,255
Title IV 20-XXX-XXX-XXX 5,311
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 1,366,303 837,980 760,000
Other Special Projects 20-XXX-XXX-XXX 36,927 72,195 50,000
Total Federal Projects 1,466,796 910,175 810,000
TOTAL GRANTS AND ENTITLEMENTS 2,032,710 1,535,663 1,410,000
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 5,780,767 5,924,328 5,870,016
TOTAL REPAYMENT OF DEBT 5,780,767 5,924,328 5,870,016
Total Expenditures 57,634,736 65,774,898 65,447,644
DEDUCT EXPENDITURES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
0250XLocal Contribution - Transfer to Special Revenue 11-1XX-100-93X
Capital Reserve - Transfer to Repayment of Debt 12-000-400-933
Transfer Property Sale Proceeds to Debt Svc Res 11-000-520-934
TOTAL EXPENDITURES NET OF TRANSFERS 57,634,736 65,774,898 65,447,644
SUSSEX - SPARTA TWP
Advertised Recapitulation of Balance
Audited Audited Estimated Estimated
Balance Balance Balance Balance
Budget Category 6/30/2010 6/30/2011 6/30/2012 6/30/2013
Unrestricted:
General Operating Budget 1,299,688 1,418,176 1,191,911 1,121,415
Repayment of Debt 866,325 49 49 0
Restricted for Specific Purposes:
General Operating Budget:
Capital Reserve 457,302 423,333 435,333 440,333
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 0 0
Legal Reserve 1,142,529 3,421,497 2,278,968 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
SUSSEX - SPARTA TWP
Advertised Per Pupil Cost Calculations
2012 - 2013
2009-10 2010-11 2011-12 2011-12 2012-2013
Actual Actual Original Revised Proposed
Budget Budget Budget
Per Pupil Cost Calculations: (1) (2) (3) (4) (5)
Total Budgetary Comparative Per Pupil Cost 12084 11501 12567 13509 13707
Total Classroom Instruction 7648 7218 7914 8358 8349
Classroom-Salaries and Benefits 7410 7064 7686 8008 8112
Classroom-General Supplies and Textbooks 229 132 208 333 219
Classroom-Purchased Services and Other 9 22 19 17 18
Total Support Services 1559 1346 1599 1805 2013
Support Services-Salaries and Benefits 1433 1150 1340 1539 1778
Total Administrative Costs 1229 1237 1249 1386 1385
Administration-Salaries and Benefits 1016 975 1006 1088 1111
Legal Costs 0 43 64 55 42
Total Operations and Maintenance of Plant 1299 1424 1503 1613 1597
Operations & Maintenance of Plant-Salary & Ben. 697 682 743 759 786
Board Contribution to Food Services 0 0 0 0 0
Total Extracurricular Costs 309 227 241 282 295
Total Equipment Costs 4 24 17 436 11
Employee Benefits as a % of Salaries 24.2 30.7 32.2 31.3 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 2012 Taxpayers' Guide to Education Spending (formerly 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 2011-12
revised appropriations and 2012-13 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 Budgetary
comparative per pupil cost, although all components are not shown.
SUSSEX - SPARTA TWP
Unusual Revenues and Appropriations
___________________________________
Line Number Revenue Source or 12-13 Amount Description of circumstances
Approp. Due to
Total Unusual Revenues:
0 Total Unusual Appropriations: 0
SUSSEX - SPARTA TWP
Shared Services -- Description of Shared Services
_________________________________________________
Schools Alliance Insurance Fund - general liability cooperative
Middlesex, Morris County & Ed Data purchasing cooperatives
Cooperative use of facilities & athletic fields with Township
Cooperative vehicle fuel purchasing with Township
Communications cooperative for telephone services
Snow removal shared agreement with Township
SUSSEX - SPARTA TWP
22a. Estimated Tax Rate Information
______________________________
A. Estimated 12-13 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 49,220,797 (A)
Estimated Net Taxable Valuation (as of 01/24/2011 ) 2,390,922,000 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)X100 2.0587 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 54,513,059 (D)
Estimated Net Taxable Valuation (as of 01/24/2011 ) 2,390,922,000 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)X100 2.2800 (F)
B. Estimated 12-13 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 49,220,797 (G)
Estimated Equalized Valuation (as of 03/01/2012 ) 2,353,868,000 (H)
Estimated 12-13 Equalized General Fund School
Tax Rate=(G)/(H)X100 2.0911 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 54,513,059 (J)
Estimated Equalized Valuation (as of 03/01/2012 ) 2,353,868,000 (K)
Estimated 12-13 Equalized Total School
Tax Rate=(J)/(K)X100 2.3159 (L)
SUSSEX - SPARTA TWP
17. Salaries and Benefits of Certain District Employees
Name Dr. J. Thomas Morton
Job Title Superintendent
Base Annual Salary 235,207
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2010
Ending Date of Contract 06/30/2015
Annual Work Days 260
Annual Vacation Days 22
Annual Sick Days 12
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 0
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 30,000
Description of:
Buyback of Sick Days Max $15,000 combined with vacation
Buyback of Vac. Days Max $15,000 combined with sick
Buyback of Personal Days No contract benefit
Other Post-Emp. Benefits No contract benefit
Other Post-Emp. Benefits
Other Post-Emp. Benefits
In-Kind and Other Remuneration 0
Description of:
Annual Buyback of Sick Days No contract benefit
Annual Buyback of Vac. Days No contract benefit
Annual Buyback of Personal Days No contract benefit
All Other In-Kind/Remuneration No contract benefit
Additional Comments Benefits same as administrators
Chapter 78 1.5% employee contribution
SUSSEX - SPARTA TWP
17. Salaries and Benefits of Certain District Employees
Name Dr. Warren S. Ceurvels
Job Title Assistant Superintendent
Base Annual Salary 172,640
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2011
Ending Date of Contract 06/30/2012
Annual Work Days 260
Annual Vacation Days 22
Annual Sick Days 12
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 0
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 30,000
Description of:
Buyback of Sick Days
Buyback of Vac. Days
Buyback of Personal Days No contract benefit
Other Post-Emp. Benefits No contract benefit
Other Post-Emp. Benefits
Other Post-Emp. Benefits
In-Kind and Other Remuneration 0
Description of:
Annual Buyback of Sick Days No contract benefit
Annual Buyback of Vac. Days No contract benefit
Annual Buyback of Personal Days No contract benefit
All Other In-Kind/Remuneration No contract benefit
Additional Comments Opt Out payment - wavied benefits
SUSSEX - SPARTA TWP
17. Salaries and Benefits of Certain District Employees
Name Dr. Kathleen W. Monks
Job Title Assistant Superintendent
Base Annual Salary 166,500
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2011
Ending Date of Contract 06/30/2012
Annual Work Days 260
Annual Vacation Days 22
Annual Sick Days 12
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 0
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 23,000
Description of:
Buyback of Sick Days Max $8,000
Buyback of Vac. Days Max $15,000 combined with sick
Buyback of Personal Days No contract benefit
Other Post-Emp. Benefits No contract benefit
Other Post-Emp. Benefits
Other Post-Emp. Benefits
In-Kind and Other Remuneration 0
Description of:
Annual Buyback of Sick Days No contract benefit
Annual Buyback of Vac. Days No contract benefit
Annual Buyback of Personal Days No contract benefit
All Other In-Kind/Remuneration No contract benefit
Additional Comments Benefits same as administrators
Chapter 78 1.5% employee contribution
SUSSEX - SPARTA TWP
17. Salaries and Benefits of Certain District Employees
Name Keith Gourlay
Job Title Coordinator/Dir./Mgr./Supvr.
Base Annual Salary 103,712
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2011
Ending Date of Contract 06/30/2012
Annual Work Days 260
Annual Vacation Days 22
Annual Sick Days 12
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 0
Bonuses 2,000
Stipends 1,000
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 0
Other Insurances 0
Retirement Plans 0
Post-Employment Benefits 29,400
Description of:
Buyback of Sick Days Max $15,000 combined with vacation
Buyback of Vac. Days
Buyback of Personal Days No contract benefit
Other Post-Emp. Benefits No contract benefit
Other Post-Emp. Benefits
Other Post-Emp. Benefits
In-Kind and Other Remuneration 0
Description of:
Annual Buyback of Sick Days No contract benefit
Annual Buyback of Vac. Days No contract benefit
Annual Buyback of Personal Days No contract benefit
All Other In-Kind/Remuneration No contract benefit
Additional Comments Benefits same as administrators
Chapter 78 1.5% employee contribution
SUSSEX - SPARTA TWP
17. Salaries and Benefits of Certain District Employees
Name Barbara A Decker
Job Title Business Administrator
Base Annual Salary 71,400
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2011
Ending Date of Contract 06/30/2012
Annual Work Days 260
Annual Vacation Days 22
Annual Sick Days 12
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 0
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 6,450
Description of:
Buyback of Sick Days Not eligible under contract language
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 No contract benefit
Annual Buyback of Vac. Days No contract benefit
Annual Buyback of Personal Days No contract benefit
All Other In-Kind/Remuneration No contract benefit
Additional Comments Benefits same as administrators
Chapter 78 1.5% employee contribution
Contract amended 3.1.2012 prorated
SUSSEX - SPARTA TWP
17. Salaries and Benefits of Certain District Employees
Name David Acosta
Job Title Coordinator/Dir./Mgr./Supvr.
Base Annual Salary 91,872
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2011
Ending Date of Contract 06/30/2012
Annual Work Days 260
Annual Vacation Days 14
Annual Sick Days 12
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 0
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 2,120
Description of:
Buyback of Sick Days No contract benefit
Buyback of Vac. Days
Buyback of Personal Days No contract benefit
Other Post-Emp. Benefits No contract benefit
Other Post-Emp. Benefits
Other Post-Emp. Benefits
In-Kind and Other Remuneration 0
Description of:
Annual Buyback of Sick Days No contract benefit
Annual Buyback of Vac. Days No contract benefit
Annual Buyback of Personal Days No contract benefit
All Other In-Kind/Remuneration No contract benefit
Additional Comments Benefits same as administrators
Chapter 78 1.5% employee contribution