County budget brief

Sussex County district budgets

Sussex County has 26 latest-year UFB district rows, $523.7M in proposed operating budgets, and 20,066 UFB on-roll students. The county average NJDOE comparative cost is $23,908, with a range of $19,238 to $32,606. The operating-revenue model is mostly local.

NJDOE User-Friendly Budgets, 2025-26 latest year. Real movement is converted to 2025 dollars with CPI-U. How this budget data works

26UFB district rows

$523.7Mproposed operating budgets

20,066UFB on-roll students

$23,908mean NJDOE comparative cost

76% / 19%local / state operating revenue

What stands out

Cost rangeHamburg Boro has the county's highest published comparative cost at $32,606.

Real movementSandyston-Walpack Twp has the largest first-to-latest real comparative-cost movement at +$4,802.

Current proposalLatest-file proposed operating budgets change +$9.6M versus revised/current rows; Montague Twp has the strongest proposal signal (Tax levy drives proposal, operating -$1.2M).

Funding modelOperating revenue is 76% local, 19% state, with 1% of operating scale in charter/Renaissance transfers countywide.

Reader routeUse this county page to choose a district report, then check peer evidence, proposal movement, inflation-adjusted movement, categories, student denominators, and side-file rows before making a budget claim.

Cross-slice routeCounty rank is the first peer frame; model, comparison, and category pages show whether the same district is unusual for a fairer budget slice.

County story angles

These angles group the strongest generated district first-read leads inside Sussex County. They are meant to turn the county brief from a rank list into local assignments: what looks reportable, which district reports carry the proof, which records to pull next, and which shortcut to block.

Story angle	Local signal	District proof	Reporting path	Block before writing	Open next
Current proposal changeWhat does the latest proposed budget column change right now?	4 of 26 county district rows have this as the first-read lane.Primary route: Read the current proposal: What changes now in the proposed column before the long-run trend is interpreted?	Sandyston-Walpack TwpOperating budget changes +$182,117.published comparative-cost row changes +$5,001.largest revenue driver is Tax levy (+$219,281).largest use driver is General current (+$265,538).Montague TwpOperating budget changes -$1.2M.published comparative-cost row changes +$1,385.largest revenue driver is Tax levy (+$856,413).largest use driver is Capital outlay (-$2.4M).	Frame Latest UFB revised/current column versus proposed column in nominal budget-year dollars.Pull Proposed budget, revised/current column support, adoption minutes, budget hearing deck, and district FAQ.Check what is recurring, one-time, grant-funded, enrollment-driven, negotiated, or reclassified.	Do not treat nominal proposal movement as an audited result or inflation-adjusted trend.	Proposal brief Reporting leads District index
Cost positionWhy does this district sit high on the published comparative-cost line?	1 county district row out of 26 has this as the first-read lane.Primary route: Compare cost position: Is the district expensive, or just in a high-cost peer group?	Hamburg BoroPublished comparative cost is $32,606.rank #31 statewide and #1 inside Sussex County.real comparative-cost movement is +$3,172.	Frame County, cost band, budget model, service load, and named local peers; use NJDOE's published comparative-cost line.Pull Budget presentation, adopted budget book, staffing/program notes, and local peer reports.Check whether county, scale, grade span, placements, transfers, or side files explain the rank.	Do not turn comparative cost into waste, quality, or adequacy by itself.	Cost brief Comparison atlas District index
Operating funding familyWhich aid lines explain dependence on state funding or first-to-latest movement?	5 of 26 county district rows have this as the first-read lane.Primary route: Follow operating funding: Did the budget move toward local levy, state aid, federal revenue, or fund balance?	Kittatinny RegionalState aid: State aid moved -$4.8M since 2019-20.Preschool sits -25 pts vs county average.Other named rows changes -$717,692 in the latest file.High Point RegionalState aid: State aid moved -$3.5M since 2019-20.Preschool sits -25 pts vs county average.Local taxes and local sources represents 75% of operating scale.	Frame Operating revenue source-family scale, local peer gaps, CPI-U real movement, and latest proposal movement; keep General Fund basis visible.Pull State-aid notices, levy worksheet, fund-balance notes, source-row proof sections, and tax-impact materials.Check whether the source-family signal is a current revenue scale issue, a peer gap, a real movement, or a proposal-column move.	Do not read General Fund operating source rows as all-funds revenue, taxpayer burden, or proof of cause without local records.	Funding brief Source map Category atlas
Outside-operating familyHow large are grant-funded or otherwise outside-operating programs relative to operating budgets?	12 of 26 county district rows have this as the first-read lane.Primary route: Separate outside-operating money: Is the story about grants, special revenue, capital, facilities, or debt rather than recurring operating spending?	Vernon TwpSpecial revenue funds: Special revenue funds moved +$11.0M since 2019-20.Preschool sits -8 pts vs county average.Local taxes and local sources represents 70% of operating scale.Andover RegCapital, facilities, and debt: Capital, facilities, and debt moved -$3.8M since 2019-20.Transfers and tuition sits +18 pts vs county average.Local taxes and local sources represents 81% of operating scale.	Frame Special-revenue, capital, facilities, and debt families scaled against operating budget only as context.Pull Grant schedules, capital/debt schedules, line-item budget, source-row proof sections, and project or bond records.Check whether the signal belongs to grants, capital, facilities, or debt before reading it as recurring operating spending.	Do not add outside-operating source-family rows into one operating total or treat them as ordinary classroom spending.	Outside-operating brief Category atlas Source map
Student/service familyIs preschool aid, carryover, instruction, or support service scale material?	4 of 26 county district rows have this as the first-read lane.Primary route: Check students and service load: Is a per-student comparison really about denominator, placements, or student need?	Ogdensburg BoroPreschool: Preschool moved +$807,477 since 2019-20.Instruction programs changes +$155,135 in the latest file.State aid represents 59% of operating scale.Green TwpTransfers and tuition: Transfers and tuition moved -$1.9M since 2019-20.Preschool sits -25 pts vs county average.Capital, facilities, and debt changes -$321,549 in the latest file.	Frame Transfers, tuition, preschool, special-education, and support families beside UFB service-load and denominator context.Pull Tuition and placement schedules, preschool aid records, service-load rows, contracts, and source-row proof sections.Check whether transfers, tuition, preschool, or special-education/support rows explain the comparison frame.	Do not treat source-family rows as audited service counts, quality, adequacy, or a complete program ledger.	Student-load brief Category atlas District index

County category and source-family leads

This table localizes the category story. It groups district source-family signals by county so a reader can see which budget families recur across local districts, which examples carry the proof, and whether the signal is current scale, county peer gap, inflation-adjusted movement, or latest proposal movement.

Budget family	County signal	District proof	Why it matters	Block before writing	Open next
PreschoolIs preschool aid, carryover, instruction, or support service scale material?	14 county district rows have generated source-family signals.proposal move (5); real movement (1); peer gap (8)	Sparta TwpPreschool changes +$3.7M in the latest file · Proposal moveSussex-Wantage RegionalPreschool changes +$3.3M in the latest file · Proposal moveStanhope BoroPreschool changes +$1.3M in the latest file · Proposal move	Use this family to move from a broad county read to named source-row proof before writing from totals.Preschool rows can appear in revenue and appropriation files and can be outside ordinary K-12 comparisons.	Do not add source-family rows into one total or treat a family signal as cause, waste, adequacy, or recurring spending without local records.	Students brief Category atlas Comparison atlas Current proposal Real movement
Special revenue fundsHow large are grant-funded or otherwise outside-operating programs relative to operating budgets?	12 county district rows have generated source-family signals.real movement (8); proposal move (1); peer gap (3)	Vernon TwpSpecial revenue funds moved +$11.0M since 2019-20 · Real movementHardyston TwpSpecial revenue funds moved +$2.7M since 2019-20 · Real movementMontague TwpSpecial revenue funds moved +$2.2M since 2019-20 · Real movement	Use this family to move from a broad county read to named source-row proof before writing from totals.Special-revenue totals are outside-operating scale signals and should not be added to General Fund operating rows.	Do not add source-family rows into one total or treat a family signal as cause, waste, adequacy, or recurring spending without local records.	Outside-operating brief Category atlas Comparison atlas Current proposal Real movement
Capital, facilities, and debtAre capital projects, facilities acquisition, reserve withdrawals, or debt-service rows distorting all-funds comparisons?	12 county district rows have generated source-family signals.real movement (5); proposal move (4); peer gap (3)	Sparta TwpCapital, facilities, and debt moved -$6.4M since 2019-20 · Real movementMontague TwpCapital, facilities, and debt changes -$4.8M in the latest file · Proposal moveAndover RegCapital, facilities, and debt moved -$3.8M since 2019-20 · Real movement	Use this family to move from a broad county read to named source-row proof before writing from totals.Capital and debt rows use operating budget only as a common scale reference.	Do not add source-family rows into one total or treat a family signal as cause, waste, adequacy, or recurring spending without local records.	Outside-operating brief Category atlas Comparison atlas Current proposal Real movement
Local taxes and local sourcesHow much of the budget story is local levy, tuition, fees, or miscellaneous local revenue?	24 county district rows have generated source-family signals.peer gap (1); current scale (23)	Newton TownLocal taxes and local sources sits -37 pts vs county average · Peer gapSussex County VocationalLocal taxes and local sources represents 114% of operating scale · Current scaleSparta TwpLocal taxes and local sources represents 94% of operating scale · Current scale	Use this family to move from a broad county read to named source-row proof before writing from totals.Mostly revenue-file rows. Tax levy is merged across label variants where the source changed names.	Do not add source-family rows into one total or treat a family signal as cause, waste, adequacy, or recurring spending without local records.	Funding/tax brief Category atlas Comparison atlas Source map
State aidWhich aid lines explain dependence on state funding or first-to-latest movement?	7 county district rows have generated source-family signals.real movement (4); peer gap (1); current scale (2)	Kittatinny RegionalState aid moved -$4.8M since 2019-20 · Real movementHigh Point RegionalState aid moved -$3.5M since 2019-20 · Real movementWallkill Valley RegionalState aid moved -$2.3M since 2019-20 · Real movement	Use this family to move from a broad county read to named source-row proof before writing from totals.Includes aid rows other than preschool-specific rows, which are separated because they often move as a program block.	Do not add source-family rows into one total or treat a family signal as cause, waste, adequacy, or recurring spending without local records.	Funding/tax brief Category atlas Comparison atlas Real movement Source map
Transfers and tuitionDo charter/Renaissance transfers, tuition, or purchased placements change the budget story?	5 county district rows have generated source-family signals.real movement (1); peer gap (3); current scale (1)	Green TwpTransfers and tuition moved -$1.9M since 2019-20 · Real movementAndover RegTransfers and tuition sits +18 pts vs county average · Peer gapMontague TwpTransfers and tuition sits +10 pts vs county average · Peer gap	Use this family to move from a broad county read to named source-row proof before writing from totals.Transfer and tuition rows often identify the districts where money leaves the district-run setting.	Do not add source-family rows into one total or treat a family signal as cause, waste, adequacy, or recurring spending without local records.	Students brief Category atlas Comparison atlas Real movement Source map

County story map

This map keeps the county peer frame from collapsing into one rank. Each row names the county-level read, the districts to open first, the reporting check that should follow, and the shortcut to block before writing from the numbers.

Story lane	County read	District examples	Reporting check	Block before writing	Open next
Cost spreadWhich local comparison frame should lead?	Sussex ranges from $19,238 to $32,606 on NJDOE comparative cost, a $13,368 spread around a $23,908 county mean.	Hamburg Boro$32,606 · highest county costSussex County Vocational$19,238 · lowest county cost	Ask whether county peers, funding model, scale, cost band, placements, or side-file rows make the comparison fair.	Do not treat a county rank as quality or recompute comparative cost from operating budget divided by enrollment.	Cost brief Comparison atlas District leads
Proposal watchWhat changes in the current proposed column?	26 county rows have latest-file proposal comparisons; proposed operating budgets change +$9.6M versus revised/current rows.	Montague Twp-$1.2M · Tax levy drives proposalAndover Reg+$2.6M · General current	Pull the proposed budget, hearing deck, adoption minutes, and named source rows before calling the change recurring.	Proposal movement is nominal latest-file planning movement, not audited spending and not CPI-adjusted trend.	Proposal brief Proposal table Source rows
Funding and tax pressureWho pays, and does the tax basis change the read?	Operating revenue is 76% local and 19% state; weighted tax levy per UFB on-roll is $18,681.	Andover Reg$33,932 · highest tax levy per UFB on-rollSussex Co Ed Serv Comm100% · highest local operating shareNewton Town42% · highest state operating share	Separate levy per planning student, estimated rate, taxable value, equalized value, and municipal or regional slices.	Operating revenue mix is not all-funds revenue, audited revenue, or a household tax-bill claim.	Funding Tax burden Model atlas
Category structureWhich spending or revenue family makes the county concrete?	Countywide high-level transfer share is 1%; school-based budgeting share is 0%; outside-operating scale should be checked separately from recurring operating budget.	Sussex-Wantage Regional4% · largest charter/Renaissance transfer shareNo matching rowNot available in the latest UFB load.Ogdensburg Boro19% · largest special-revenue or debt-service scale	Use category families and named source rows to explain the structure, then keep operating, grants, capital, and debt separate.	High-level use rows, source families, and raw UFB rows can overlap and should not be added into one schedule.	Category atlas Outside-operating Source rows
Real movementDid the county story change after inflation?	The county mean latest-year comparative cost is $23,908; the largest positive district movement is +$4,802 and the largest decline is -$5,529.	Sandyston-Walpack Twp+$4,802 · largest first-to-latest real cost increaseStillwater Twp-$5,529 · largest first-to-latest real cost decline	Pair real comparative-cost movement with operating-budget movement, UFB on-roll, source-family movement, and proposal timing.	Do not collapse first-to-latest CPI-adjusted movement and latest-file proposal movement into one trend claim.	Real-movement brief Statewide trend Storylines
Students and service loadIs the cost story a denominator or placement story?	UFB planning enrollment totals 20,066; sent-placement and special-education planning-row scales can change a per-student read.	Andover Reg42% · largest sent-placement shareSussex Co Ed Serv Comm100% · largest special-education planning-row scale	Put UFB planning on-roll, fall enrollment, special education, sent placements, received students, and student need in view.	UFB on-roll is a planning denominator; it is not fall enrollment and should not silently replace it.	Students brief Measure guide District leads
One-time supportIs the operating budget leaning on nonrecurring sources?	11 county districts meet the material fund-balance, reserve, or carryover source-row screen, totaling $13.3M.	Hamburg Boro14% · largest one-time source share	Compare planned support with proposal movement, recap balance/reserve rows, board materials, and audit context.	Planned fund-balance, reserve, or carryover rows are not audited cash stress, surplus, or recurring revenue by themselves.	One-time support Side files Reporting leads
Side-file explanationsWhich context rows could change the story?	Tax, recap, unusual-item, shared-service, school-resource, and listed administrative-salary side files can identify the records and interviews to pull next.	Frankford Twp37 · most indexed side-file rowsKittatinny Regional$236,000 · largest unusual-item amount	Use side files to identify the local records, contracts, tax documents, staffing context, or interviews that have to follow UFB.	Side-file rows are sparse context, not audited fiscal schedules, complete payroll, audited savings, or causal proof.	Side-file brief Story desk Source map

Reader routes for this county

Reader question	County signal	Start with	Open next	Keep the claim honest
Cost positionIs the district expensive, or expensive for this peer set?	Sussex ranges from $19,238 to $32,606 on NJDOE comparative cost per pupil.	Hamburg Boro$32,606 · highest county cost Sussex County Vocational$19,238 · lowest county cost	Cost brief Comparison atlas District leads	Use county rank before statewide rank; comparative cost is NJDOE's published line, not spending divided by enrollment.
Real movementDid anything change after inflation?	The county average latest-year comparative cost is $23,908; district movement should be checked in 2025 dollars.	Sandyston-Walpack Twp+$4,802 · largest first-to-latest real cost movement	Real-movement brief Statewide trend Storylines	Real movement is a reporting screen across loaded UFB years; latest proposal changes are nominal and answer a different question.
Current proposalWhat does the proposed column change now?	26 county rows have latest-file proposal comparisons; proposed operating budgets change +$9.6M versus revised/current budget rows.	Montague Twp-$1.2M · Tax levy drives proposal Andover Reg+$2.6M · General current	Proposal brief Proposal table Source rows	Proposal rows are nominal latest-file planning changes, not audited spending and not inflation-adjusted multi-year trend.
Funding modelWho pays, and did that model shift?	Operating revenue is 76% local and 19% state on an operating-budget-weighted basis.	Sussex Co Ed Serv Comm100% · highest local operating share Newton Town42% · highest state operating share	Funding Tax burden Model atlas	Revenue mix is General Fund operating revenue, not all-funds revenue; tax rates and tax base need the district side-file context.
Spending structureWhich category makes the budget look different?	Countywide high-level transfer share is 1%; school-based budgeting share is 0%.	Sussex-Wantage Regional4% · largest charter/Renaissance transfer share	Category atlas Category brief Line rows	High-level use rows and lower-level source rows can overlap. Use them as category signals before reading source tables.
Students and side filesIs the cost story really a denominator or context story?	UFB planning enrollment totals 20,066; placement and side-file rows can change per-student interpretation.	Andover Reg42% · largest sent-placement share Frankford Twp37 · most indexed side-file rows	Students brief Side-file brief Measure guide	UFB on-roll is a planning denominator. Side files are context, not audited spending totals or complete payroll.
Comparison slicesIs county rank the fair comparison, or only the first one?	Generated county tags include Side-file context (23), Locally funded (15), One-time support (11).	Hamburg Boro$32,606 · Side-file context comparison example	Comparison atlas Model atlas Story desk	Generated tags overlap and point to reporting frames; they are not ratings, causes, or proof that one district is a true peer for every claim.

District comparison

This table keeps the county peer frame visible before opening a full district budget report. Rows are latest-year UFB rows; links open full district budget reports where the UFB row matches a published district profile.

District	Cost	Real movement	Funding	Spending structure	Students and side files
Hamburg BoroHigh comparative cost, One-time support, Side-file context	$32,606#1 county · #31 NJ	+$3,17211% since first loaded cost row	73% local / 15% statetax levy per UFB on-roll $23,716	General currenttransfers 2%; school-based n/a; special revenue scale 10%	UFB on-roll 248sent placements 1%; special education 20%; side rows 29
Sandyston-Walpack TwpHigh comparative cost, Rising real cost, Placement load, One-time support, Side-file context	$32,538#2 county · #33 NJ	+$4,80217% since first loaded cost row	66% local / 13% statetax levy per UFB on-roll $22,409	General currenttransfers 1%; school-based n/a; special revenue scale 12%	UFB on-roll 127sent placements 6%; special education 17%; side rows 29
Andover RegHigh comparative cost, Locally funded, High tax effort, Placement load, One-time support, Side-file context	$28,925#3 county · #57 NJ	+$3141% since first loaded cost row	79% local / 7% statetax levy per UFB on-roll $33,932	General currenttransfers 1%; school-based n/a; special revenue scale 7%	UFB on-roll 495sent placements 42%; special education 19%; side rows 27
Kittatinny RegionalLocally funded, Side-file context	$27,113#4 county · #79 NJ	+$5712% since first loaded cost row	87% local / 10% statetax levy per UFB on-roll $25,255	General currenttransfers 1%; school-based n/a; special revenue scale 3%	UFB on-roll 725sent placements <1%; special education 16%; side rows 36
Lenape Valley RegionalSide-file context	$25,722#5 county · #113 NJ	+$6983% since first loaded cost row	63% local / 34% statetax levy per UFB on-roll $18,588	General currenttransfers 0%; school-based n/a; special revenue scale 1%	UFB on-roll 670sent placements 2%; special education 21%; side rows 32
High Point RegionalLocally funded, Side-file context	$25,278#6 county · #128 NJ	-$982-4% since first loaded cost row	80% local / 16% statetax levy per UFB on-roll $23,209	General currenttransfers 0%; school-based n/a; special revenue scale 2%	UFB on-roll 794sent placements 3%; special education 18%; side rows 32
Montague TwpPlacement load, One-time support, Side-file context	$24,861#7 county · #141 NJ	+$3,17815% since first loaded cost row	71% local / 24% statetax levy per UFB on-roll $21,792	General currenttransfers 1%; school-based n/a; special revenue scale 12%	UFB on-roll 359sent placements 25%; special education 20%; side rows 23
Newton TownPlacement load	$24,486#8 county · #158 NJ	+$2,89313% since first loaded cost row	55% local / 42% statetax levy per UFB on-roll $9,640	General currenttransfers 2%; school-based n/a; special revenue scale 9%	UFB on-roll 1,467sent placements 6%; special education 19%; side rows 22
Sussex-Wantage RegionalPlacement load, One-time support, Outside-operating scale, Side-file context	$24,247#9 county · #165 NJ	-$2,465-9% since first loaded cost row	65% local / 27% statetax levy per UFB on-roll $16,096	General currenttransfers 4%; school-based n/a; special revenue scale 17%	UFB on-roll 1,200sent placements 6%; special education 23%; side rows 37
Stillwater TwpLocally funded, One-time support, Outside-operating scale, Side-file context	$24,034#10 county · #177 NJ	-$5,529-19% since first loaded cost row	84% local / 8% statetax levy per UFB on-roll $18,929	General currenttransfers 2%; school-based n/a; special revenue scale 16%	UFB on-roll 313sent placements <1%; special education 16%; side rows 33
Lafayette TwpLocally funded	$24,033#11 county · #178 NJ	-$2,603-10% since first loaded cost row	82% local / 16% statetax levy per UFB on-roll $20,156	General currenttransfers 0%; school-based n/a; special revenue scale 12%	UFB on-roll 230sent placements <1%; special education 12%; side rows 18
Hampton TwpLocally funded, Outside-operating scale, Side-file context	$23,745#12 county · #189 NJ	-$2,546-10% since first loaded cost row	86% local / 9% statetax levy per UFB on-roll $20,619	General currenttransfers 1%; school-based n/a; special revenue scale 15%	UFB on-roll 347sent placements 4%; special education 19%; side rows 26
Fredon TwpLocally funded, One-time support, Side-file context	$23,254#13 county · #213 NJ	-$3,513-13% since first loaded cost row	85% local / 6% statetax levy per UFB on-roll $20,178	General currenttransfers 1%; school-based n/a; special revenue scale 13%	UFB on-roll 218sent placements 0%; special education 12%; side rows 28
Stanhope BoroPlacement load, One-time support, Outside-operating scale, Side-file context	$22,869#14 county · #240 NJ	-$991-4% since first loaded cost row	68% local / 19% statetax levy per UFB on-roll $15,547	General currenttransfers <1%; school-based n/a; special revenue scale 14%	UFB on-roll 340sent placements 9%; special education 20%; side rows 23
Franklin BoroNo generated tag	$22,622#15 county · #250 NJ	-$3,652-14% since first loaded cost row	58% local / 38% statetax levy per UFB on-roll $12,890	General currenttransfers 1%; school-based n/a; special revenue scale 13%	UFB on-roll 542sent placements 0%; special education 20%; side rows 21
Green TwpLocally funded, Placement load, Side-file context	$22,045#16 county · #282 NJ	-$1,527-6% since first loaded cost row	82% local / 14% statetax levy per UFB on-roll $28,109	General currenttransfers <1%; school-based n/a; special revenue scale 1%	UFB on-roll 410sent placements 31%; special education 17%; side rows 23
HopatcongLocally funded, Placement load, Side-file context	$22,040#17 county · #283 NJ	-$4,586-17% since first loaded cost row	87% local / 9% statetax levy per UFB on-roll $20,206	General currenttransfers 2%; school-based n/a; special revenue scale 10%	UFB on-roll 1,491sent placements 9%; special education 21%; side rows 29
Wallkill Valley RegionalLocally funded, Side-file context	$21,854#18 county · #294 NJ	-$3,386-13% since first loaded cost row	78% local / 20% statetax levy per UFB on-roll $21,223	General currenttransfers 0%; school-based n/a; special revenue scale 1%	UFB on-roll 629sent placements 3%; special education 18%; side rows 24
Sparta TwpLocally funded, Side-file context	$21,501#19 county · #325 NJ	-$1,666-7% since first loaded cost row	88% local / 9% statetax levy per UFB on-roll $20,943	General currenttransfers 1%; school-based n/a; special revenue scale 6%	UFB on-roll 3,274sent placements 1%; special education 14%; side rows 30
Vernon TwpSide-file context	$21,483#20 county · #328 NJ	-$3,121-13% since first loaded cost row	70% local / 26% statetax levy per UFB on-roll $16,748	General currenttransfers 1%; school-based n/a; special revenue scale 9%	UFB on-roll 3,113sent placements 2%; special education 22%; side rows 36
Frankford TwpLocally funded, Side-file context	$21,306#21 county · #338 NJ	-$2,711-11% since first loaded cost row	91% local / 8% statetax levy per UFB on-roll $20,532	General currenttransfers 1%; school-based n/a; special revenue scale 2%	UFB on-roll 516sent placements <1%; special education 18%; side rows 37
Hardyston TwpLocally funded, One-time support, Side-file context	$21,165#22 county · #348 NJ	+$2,17011% since first loaded cost row	82% local / 12% statetax levy per UFB on-roll $17,353	General currenttransfers 1%; school-based n/a; special revenue scale 11%	UFB on-roll 651sent placements <1%; special education 16%; side rows 26
Ogdensburg BoroOne-time support, Outside-operating scale, Side-file context	$20,416#23 county · #393 NJ	-$2,774-12% since first loaded cost row	51% local / 42% statetax levy per UFB on-roll $9,133	General currenttransfers 2%; school-based n/a; special revenue scale 19%	UFB on-roll 307sent placements 0%; special education 14%; side rows 26
Byram TwpLocally funded, One-time support, Side-file context	$20,310#24 county · #404 NJ	-$823-4% since first loaded cost row	80% local / 15% statetax levy per UFB on-roll $18,215	General currenttransfers 1%; school-based n/a; special revenue scale 1%	UFB on-roll 795sent placements 1%; special education 16%; side rows 31
Sussex County VocationalSide-file context	$19,238#25 county · #470 NJ	-$1,942-9% since first loaded cost row	73% local / 27% statetax levy per UFB on-roll $11,445	General currenttransfers 0%; school-based n/a; special revenue scale 4%	UFB on-roll 752sent placements 0%; special education 22%; side rows 18
Sussex Co Ed Serv CommLocally funded, Side-file context	n/an/a	n/an/a since first loaded cost row	100% local / n/a statetax levy per UFB on-roll n/a	General currenttransfers 0%; school-based n/a; special revenue scale 1%	UFB on-roll 53sent placements 0%; special education 100%; side rows 21

Comparative cost per pupil is NJDOE's published measure. Operating revenue and high-level use shares use proposed operating budget as the denominator unless noted. UFB planning enrollment can differ from fall enrollment on district profiles. Side-file counts summarize indexed latest-year rows, not audited financial statement totals.