In 2025-26, Kittatinny Regional proposed a $21.6 million General Fund operating budget.
Operating revenue
Local sources$18.8 million 87%
State sources$2.1 million 10%
Federal sources$326,793 2%
Fund balance / other$411,292 2%
Operating spending
Instruction and day-to-day operations$21.1 million 98%
Charter and Renaissance transfers$307,316 1%
Buildings, equipment, and other capital costs$207,357 <1%
These are proposed NJDOE User-Friendly Budget planning rows—not audited actuals, household tax bills, or all-funds totals.
Budget front brief
For Kittatinny Regional, the first budget read is an operating funding-family story: state aid moved -$4.8 million after CPI-U from 2019-20 to 2025-26; -13 pts versus the Sussex County average; Local sources supply 87% of operating revenue, 11 pts above the Sussex County average.
Operating funding familystate aid moved -$4.8 million after CPI-U from 2019-20 to 2025-26; -13 pts versus the Sussex County average; operating-budget-scale share moved -15 pts from 2019-20 to 2025-26. Source-family rows can be nested, contextual, or outside recurring operating basis. Do not overread: Source-family rows can be nested or contextual; they are not a tax bill, sustainability finding, or proof of spending quality.Check Revenue families
Cost vs peersNJDOE’s published comparative-cost line is $27,113, $3,205 above the Sussex County average; local rank 4 of 25 among Sussex County districts. Statewide rank: 79 of 566.Peer evidence
Who paysLocal sources supply 87% of proposed General Fund operating revenue (the recurring operating fund, not all funds), 11 pts above the Sussex County average. This is not a tax bill.Revenue families
What is newsOperating funding familystate aid moved -$4.8 million after CPI-U from 2019-20 to 2025-26; -13 pts versus the Sussex County average; operating-budget-scale share moved -15 pts from 2019-20 to 2025-26. Source-family rows can be nested, c...Revenue families
What is backgroundNominal growthNominal operating budget moved -$47,755 from 2019-20 to 2025-26. The report tests that against CPI-U and UFB on-roll: real operating budget per planning student moved +$513.Trends and inflation
What to verifyReporting checkState-aid notices and aid-calculation summary. Ask what share is formula aid, levy, reserve use, or one-time support.Revenue families
Loaded UFB rows use 2025-26 unless a section names another frame; the map routes proposal, peer, inflation, category, student, side-file, and source-row proof.
Budget essentials
For Kittatinny Regional, these are the UFB-backed answers a resident needs before reading the line tables: the first story route, fair comparison, current proposal, payer mix, category signal, inflation trend, student denominator, and side-file context.
source family
What is the budget story to test first?
state aid moved -$4.8 million after CPI-U from 2019-20 to 2025-26; -13 pts versus the Sussex County average; operating-budget-scale share moved -15 pts from 2019-20 to 2025-26. Source-family rows can be nested, contextual, or outside recurring operating basis.
Is the first read about the funding family, not just the total cost line?
Proof route: Revenue families.
Source-family rows can be nested or contextual; they are not a tax bill, sustainability finding, or proof of spending quality.
Is this district high, low, or typical against fair peers?
Comparative cost per pupil is $27,113, $3,205 above the Sussex County average; local rank 4 of 25 among Sussex County districts. Statewide rank 79 of 566.
Peer denominator: Sussex County districts.
Use dot spacing and named peer context before treating the rank as meaningful.
A cost rank is not an efficiency, adequacy, quality, or waste finding.
Which outside-operating or side-file rows can change the story?
Special Revenue Funds is $558,675, 3% of operating-budget scale.
Fund-balance, reserve, and carryover source rows total $411,292.
Projected close-year recap balances total $2.6 million.
Positive unusual-item explanations total $236,000.
Side-file and outside-operating rows can be restricted, one-time, projected, or contextual; they are not recurring General Fund spending by themselves.
Each answer names its comparison, time basis, fund scope, or denominator. The limits are as important as the figures: UFB can surface budget signals, but outside records still have to explain causes, choices, service quality, tax bills, and sustainability.
Peer position snapshot
Before the map, these strips show whether the opening cost, funding, and category signals are near the local pack or visibly apart from it. Gray dots are peer districts, the accent dot is this district, the dashed mark is the Sussex County average, and the short solid tick is the peer median.
Each strip has its own unit and scale; higher is not automatically better or worse. Use the rank as order, then use dot spacing to judge whether the rank reflects a meaningful spread or a tight cluster.
How to read this report
Budget language key
Use these terms before reading any rank, trend, category, source-row, or side-file claim. The report compares several evidence bases; the label tells which one is being used.
Term
Use it for
Do not read it as
Comparative cost
NJDOE’s published per-pupil cost line for comparing districts.
A recomputed total-budget-divided-by-enrollment number, a quality rating, or proof that spending is high or low for the same reason everywhere.
UFB on-roll
The planning-enrollment denominator inside the User-Friendly Budget.
Fall enrollment, a head-count audit, or the only denominator that can matter for per-student claims.
Real dollars
Dollar movement converted to 2025 dollars with CPI-U when the report says real or inflation-adjusted.
The same thing as latest-file proposal changes, which are nominal revised/current-to-proposed budget columns.
Operating basis
General Fund operating budget or operating revenue, depending on the measure named in the row.
All-funds revenue, audited financial-statement revenue, or a property-tax bill.
Source rows and families
Named UFB revenue and appropriation lines, plus reader-facing groups that make row-level evidence searchable.
An additive accounting schedule; rows can be nested, repeated, or outside the operating budget.
Side files
Tax-rate, balance, unusual-item, shared-service, school-resource, and selected administrative-salary context.
County peers, statewide ranks, budget-model clusters, scale groups, and category slices that test whether a number is unusual for the comparison.
Causal peers, targets, or judgments that a district should match a different district’s budget.
This key is an orientation layer for the generated budget report. It does not replace the statewide measure guide; it keeps the most common bases visible before the long evidence tables.
Budget thesis and reporting order
What is this budget story here?
Who pays. Funding model changes the meaning of the same cost figure. Local sources supply 87% of operating revenue, 11 pts above the Sussex County average. Tax levy per UFB on-roll is $25,255, $5,781 above the Sussex County average. Treat ordinary nominal spending growth as background unless a peer or slice comparison, category/source row, proposal movement, CPI-adjusted trend, denominator, tax signal, or outside record makes it news.
1Compare firstRead cost relative to peers and slices.NJDOE comparative cost is $27,113, $3,205 above the Sussex County average; local rank 4 of 25 among Sussex County districts. Statewide rank is 79 of 566.Check peer and slice evidence
2Find the explanation layerCategories and named rows are the first explanation layer.Largest high-level use is general current expense, 98% of operating budget; support services per pupil is $3,578, $867 below the Sussex County average; named row Preschool Education Aid is -5 pts versus local peers.Check categories and source rows
3Use inflation as a guardrailA simple spending-went-up frame is weak.Operating scale changed -$5,666,155 in 2025 dollars from 2019-20 to 2025-26; comparative cost changed +$571 after inflation; UFB planning on-roll changed -206.Check inflation and denominator evidence
4Report beyond UFBIs the first read about the funding family, not just the total cost line?Trace the revenue family to aid notices, levy documents, reserve approvals, and board materials before calling it a funding shift.Check Revenue families
What the numbers support now
Start here before writing from a single cost rank.
Who paysFunding model changes the meaning of the same cost figure. Local sources supply 87% of operating revenue, 11 pts above the Sussex County average. Tax levy per UFB on-roll is $25,255, $5,781 above the Sussex County average.A locally funded, state-funded, federally supported, or balance-supported budget can have the same per-pupil cost for different reasons.Check revenue families
Fair comparisonRead cost relative to peers and slices. NJDOE comparative cost is $27,113, $3,205 above the Sussex County average; local rank 4 of 25 among Sussex County districts. Statewide rank is 79 of 566.The cost number becomes useful only after the report tests local peers, statewide rows, and overlapping budget-model slices.Check peer and slice evidence
Categories and source rowsCategories and named rows are the first explanation layer. Largest high-level use is general current expense, 98% of operating budget; support services per pupil is $3,578, $867 below the Sussex County average; named row Preschool Education Aid is -5 pts versus local peers.This is where the report moves from one cost number to the spending categories and source rows that are actually distinctive.Check categories and source rows
What changes the interpretation
Use these rows to keep inflation, denominator, and service-load context attached to the claim.
Not the story by itselfA simple spending-went-up frame is weak. Operating scale changed -$5,666,155 in 2025 dollars from 2019-20 to 2025-26; comparative cost changed +$571 after inflation; UFB planning on-roll changed -206.Use the inflation and denominator evidence as background before claiming a district-specific budget story.Check inflation and denominator evidence
Students and servicesThe denominator can change the per-pupil read. Budgeted out-of-district placements are <1% of UFB on-roll, 7 pts below the Sussex County average; Special-education planning share is 16%, 5 pts below the Sussex County average.Fall enrollment, UFB planning enrollment, placements, and service-load rows should travel with any per-student cost claim.Check costs and students
What still needs reporting
UFB identifies the question; these checks name what has to be verified outside the source file.
Operating funding familyIs the first read about the funding family, not just the total cost line? Trace the revenue family to aid notices, levy documents, reserve approvals, and board materials before calling it a funding shift.Source-family rows can be nested or contextual; they are not a tax bill, sustainability finding, or proof of spending quality.Check Revenue families
Funding modelWho pays for the operating budget, and is that funding mix typical for local peers? Read aid notices, budget-hearing materials, and board minutes to separate formula aid, one-time support, reserve use, and local decisions.Operating revenue is General Fund operating revenue, not all-funds revenue or a tax-bill calculation.Check Revenue families
Tax effortHow does local tax effort compare once levy per planning student, estimated rate, and tax base are separated? Use municipal tax-bill, equalized-value, and rate documents to translate UFB levy/rate context into what local taxpayers actually experience.Estimated tax-rate side-file rows are context; they are not audited property-tax bills.Check Tax context
This thesis is generated from published UFB rows, CPI-adjusted history where available, local/state comparison sets, and the report’s strongest signal scan. It is a reporting order, not a causal model or a replacement for board records, contracts, tax files, staffing context, and audited financials.
Budget reporting notebook
This notebook turns the ranked UFB leads into a document trail: the signal in this report, the outside records to pull, the interviews or checks to run, and the unsupported reading to block before writing from the numbers.
Lead
UFB signal
Records to pull
Interviews / checks
Unsupported read to block
1Operating funding familyIs the first read about the funding family, not just the total cost line?Revenue families
source familystate aid moved -$4.8 million after CPI-U from 2019-20 to 2025-26; -13 pts versus the Sussex County average; operating-budget-scale share moved -15 pts from 2019-20 to 2025-26. Source-family rows can be nested, contextual, or outside recurring operating basis.
Budget book, board packet, and account detail behind the linked proof section.
Audit note or outside schedule if the row is restricted or one-time.
Relevant contract, grant, tax, or staffing document.
Ask which local decision, outside requirement, or accounting rule produced the signal.
Check the linked proof section against external records before writing causality.
Source-family rows can be nested or contextual; they are not a tax bill, sustainability finding, or proof of spending quality.
2Funding modelWho pays for the operating budget, and is that funding mix typical for local peers?Revenue families
87%The largest operating revenue source is local sources, 87% of the proposed operating budget, 11 pts above the Sussex County average.
State-aid notices and aid-calculation summary.
Budget-book revenue schedule and levy-cap worksheet.
Board minutes or resolutions for fund-balance and reserve use.
Ask what share is formula aid, levy, reserve use, or one-time support.
Compare the explanation with state notices and board approvals.
Operating revenue is General Fund operating revenue, not all-funds revenue or a tax-bill calculation.
3Tax effortHow does local tax effort compare once levy per planning student, estimated rate, and tax base are separated?Tax context
$25,255Tax levy per UFB on-roll student is $25,255, $5,781 above the Sussex County average; local rank 3 of 25.
Estimated tax-rate worksheet and municipal rate or bill tables.
Equalized and taxable valuation notices.
Levy-cap worksheet and budget-hearing presentation.
Ask finance officials how equalized value and rate rows translate to local bills.
Check municipal or regional slices before attributing burden to school spending.
Estimated tax-rate side-file rows are context; they are not audited property-tax bills.
4Named UFB rowWhich named source row is large enough versus peers to deserve follow-up?Source rows
-5 ptsPreschool Education Aid is 0% of the operating-budget scale, -5 pts versus the peer average; local rank 18 of 26.
Account detail for the named source row.
Board packet or resolution tied to the account.
Grant, contract, tuition, or transfer document if the row is restricted.
Ask who owns the account and what operational event produced the row.
Check whether the row is a subtotal, nested row, one-time item, or restricted source.
Named rows are contextual source-file lines; many are nested, subtotals, or outside-operating signals.
5Real-dollar changeAfter inflation, is the long-run movement about operating scale, denominator movement, or both?Inflation trends
-$5,666,155After inflation, the operating budget changed -$5,666,155 from 2019-20 to 2025-26.
First and latest budget books and budget presentations.
Enrollment projections and actual enrollment snapshots.
Board minutes around major budget adoptions or amendments.
Ask which decisions changed between the first and latest loaded UFB years.
Check denominator movement and one-time rows before calling the change policy-driven.
Real-dollar movement is long-run context; it is separate from the latest proposal-column decision.
6Line movementWhich named source row moved most after inflation across loaded UFB years?Line history
-$4,320,245Largest inflation-adjusted named-line movement: Equalization Aid, -$4,320,245 from 2019-20 to 2025-26.
Account detail for the moving row in first and latest loaded years.
Budget amendments, grant notices, contracts, or formula memos behind the shift.
Board packet sections explaining the row in both years.
Ask which formula, grant, transfer, contract, staffing, or accounting event moved the row.
Check both endpoints and any intervening spike before writing a trend explanation.
The selected row is a reporting lead, not a complete explanation of the operating budget change.
The records and checks are reporting targets, not files contained in the UFB release. They are generated from the same signal ranking as the lead sheet so the report stays anchored in source evidence while making the next journalism step explicit.
Budget machine
Why this budget behaves this way
The budget story for Kittatinny Regional starts with cost position; cost engine; who pays. This panel extracts the basic resident-facing read from UFB before the report opens the long proof sections.
Relative costCost position
Claim
Published comparative cost is $3,205 above the Sussex County average.
Evidence
$27,113; +$3,205 versus Sussex County average; rank 4 of 25 among Sussex County districts. Statewide, it is $3,522 above the NJ average; rank 79 of 566.
Why it matters
Start here so a budget story is about position against a fair comparison, not just the fact that spending rose.
Do not write
Comparative cost is NJDOE’s published line. It is not a quality rating, efficiency score, or tax-bill estimate.
Local sources are the largest operating-revenue source, at 87% of proposed General Fund operating revenue.
Evidence
$18.8 million; 87% of operating budget; 11 pts above the Sussex County average. After inflation, local sources moved -$518,083 from 2019-20 to 2025-26. State sources are 10% and moved -$4,765,705 after inflation over the same span. Tax levy per UFB on-roll is $5,781 above the Sussex County average.
Why it matters
This names the revenue machine behind the cost comparison: a local-tax district, state-aid district, grant-heavy district, and fund-balance-supported district have different budget stories.
Do not write
Revenue mix is not an all-funds view, not a household tax bill, and not proof of what the district buys.
The strongest recurring-use signals are instruction programs, special education and student supports.
Evidence
Instruction programs: 38% of operating-budget scale, -$2,950,681 after inflation, +8 pts versus Sussex County average, largest row: Total Regular Programs-Instruction. Special education and student supports: 15% of operating-budget scale, -$433,607 after inflation, -5 pts versus Sussex County average, largest row: Total Special Education-Instruction.
Why it matters
This turns the broad spending total into named categories a resident can inspect: current scale, movement after inflation, and peer gap all matter.
Do not write
These families can be nested or contextual. They do not prove cuts, waste, staffing quality, or legal service obligations.
The live-year read depends on proposal, limited support.
Evidence
Latest proposal moves operating budget +$104,216 (<1%) from revised/current to proposed. Top named proposal row: Total Revenues from Local Sources at +$400,022. Fund-balance, reserve, and carryover source rows total $411,292, 2% of operating-budget scale; largest is budgeted fund balance at $261,292.
Why it matters
This keeps current proposal movement, one-time support, and outside-operating rows separate from the long-run CPI-adjusted trend.
Do not write
Do not turn this into audited actual spending, a cut list, recurring revenue, or proof of fiscal distress without local records.
The machine read uses UFB summary, revenue, appropriation, pupil-cost, budget-enrollment, reserve, and side-file rows through 2025-26. Money trends use 2025 CPI-U dollars where labeled; proposal rows are nominal revised/current-to-proposed movement.
Budget squeeze explainer
What is actually putting pressure on the budget?
For Kittatinny Regional, this panel connects the revenue model, recurring cost families, student denominator, current proposal, and local record checks before the report moves into the longer evidence sections.
local sources supply 87% of proposed operating revenue, 11 pts above the Sussex County average; state sources supply 10%; recurring local, state, and federal source summaries moved -$5,318,202 after inflation while operating scale moved -$5,666,155.
This is the first test for a cap-sensitive district: is the recurring operating revenue model keeping pace after inflation, and how dependent is the district on local sources?
Pull the levy-cap worksheet, state-aid notice, cap-bank/waiver rows, tax-base records, and budget presentation before writing a cap-exhaustion or underfunding claim.
Instruction programs: 38% of operating-budget scale, -$2,950,681 after inflation, +8 pts versus Sussex County average, largest row: Total Regular Programs-Instruction; Special education and student supports: 15% of operating-budget scale, -$433,607 after inflation, -5 pts versus Sussex County average, largest row: Total Special Education-Instruction; Employee benefits: 19% of operating-budget scale, -$1,212,286 after inflation, largest row: Total Personal Services-Employee Benefits.
This turns the broad spending total into the first recurring categories to inspect. The story may be current scale, peer difference, real movement, or all three.
Pull staffing rosters, placement/tuition schedules, contracts, program schedules, and budget-book narratives before translating category rows into classroom, staffing, or service-impact claims.
real operating budget per UFB planning student moved +$513 from 2019-20 to 2025-26; UFB planning on-roll moved -206; special-education on-roll is 118 (16% of UFB on-roll); sent placements are 1 (<1% of UFB on-roll).
This keeps the per-student story from becoming only a dollar story: the denominator, placements, and service-load rows can change the read.
Pull fall enrollment, special-education placement records, IEP/service-obligation context, tuition contracts, transportation records, and staffing schedules before explaining why the load changed.
latest proposal moves operating budget +$104,216 from revised/current to proposed; fund-balance, reserve, and carryover source rows total $411,292, 2% of operating-budget scale; largest row is budgeted fund balance at $261,292.
This separates the current budget vote and one-time support rows from the multi-year inflation-adjusted trend.
Pull the adopted budget book, audit, appropriation-of-surplus resolution, reserve schedules, and budget adoption minutes before calling this recurring revenue, audited cash stress, or a complete cut list.
Money movement uses 2025 CPI-U dollars where the row says after inflation. This is a reporting synthesis, not a deficit finding, tax-bill estimate, quality rating, or claim that a listed category caused a cut.
Budget evidence board
The four checks before writing the budget story
For Kittatinny Regional, the useful budget read is a sequence: compare the published cost position, explain the category families, check inflation and denominator movement, then verify whether the live proposal continues or complicates that pattern.
Compare
$27,113; $3,205 above the Sussex County average.
Frame
District
Average
Gap
Rank
Sussex County districtsclosest local comparison frame
$27,113
$23,908
+$3,205
4 of 25
All NJ UFB districtsstatewide baseline before narrowing the frame
$27,113
$23,591
+$3,522
79 of 566
Mostly locally fundedsame funding model, so revenue dependence is not hidden by one rank
The board uses the latest UFB year for comparison rows, 2025 CPI-U dollars where it says real or after inflation, proposed operating budget as the category scale denominator, and nominal revised/current-to-proposed dollars for proposal rows. Source-family rows are contextual and can be nested, so this is a reporting map rather than an additive accounting schedule.
Budget operating model
The budget model in six reads
For Kittatinny Regional, this is the compact operating model behind the long UFB report: scale, payers, uses, real movement, live proposal movement, and checks that can change the interpretation.
ScaleHow big is the operating budget?
$21.6 million
$21.6 million proposed General Fund operating budget; $29,823 per UFB planning student; $1,525 below the Sussex County average on operating budget per UFB planning student.
Use this as the recurring operating scale. It is not all funds, audited actual spending, or a household tax bill.
Main operating sources: local sources 87% ($18.8 million); state sources 10% ($2.1 million); fund balance / other sources 2% ($411,292); 11 pts above the Sussex County average.
Read this as General Fund operating revenue mix. Grants, debt service, capital funds, and tax-rate files sit on different bases.
Largest visible source families by operating-budget scale: Instruction programs 38%; Employee benefits 19%; Special education and student supports 15%. Largest visible row: Total Regular Programs-Instruction.
Families are source-row groups, not an additive accounting schedule. Use them to decide which category proof section to open first.
real operating budget per UFB planning student moved +$513 from $29,310 to $29,823; operating-budget numerator moved -$5.7 million after CPI-U while UFB on-roll moved -206; top family movement: General current expense -$5.8 million after inflation.
This is the guardrail against the generic nominal-spending-growth story: separate inflation, budget numerator, and UFB planning denominator before writing.
operating budget proposal moved +$104,216 (<1%) from revised/current to proposed; largest visible increase: Total Revenues from Local Sources +$400,022; largest visible decrease: Adjustment for Prior Year Encumbrances -$361,070.
These are nominal latest-file proposal rows. They should be read beside, not merged into, the CPI-adjusted history.
fund-balance, reserve, and carryover source rows total $411,292, 2% of operating scale; tax levy per UFB planning student is $5,781 above the Sussex County average; rank 3 of 25; sent placements is 7 pts below the Sussex County average; rank 21 of 21.
Use these as follow-up checks before writing deficit, tax-bill, service-cut, adequacy, or efficiency claims from UFB alone.
The model uses 2025-26 UFB rows for the current read, 2025 CPI-U dollars where it says real or after inflation, proposed General Fund operating budget as the common scale where labeled, and Sussex County average for local peer comparisons where enough rows exist.
Budget answer sheet
This answer sheet gives the basic budget read for Kittatinny Regional before the detailed report opens. It turns the current proposal, peer frame, funding model, spending uses, student/service load, inflation, and side files into direct questions a resident can answer from UFB evidence.
Question
Answer from UFB
How to read it
Proof
+$104Kproposal changeWhat changed in the current proposal?Live proposal
The live proposal changes the operating budget +$104,216 (<1%) versus the revised/current column.
This is the current budget-year decision point. Long-run charts later in the report convert history to real dollars, but this row is the latest file’s nominal proposal change.
$27,113comparative costIs the district high, low, or typical against a fair benchmark?Fair comparison
NJDOE comparative cost is $3,205 above the Sussex County average.
The ordinary per-pupil-spending line is only the starting point. The fair question is whether the district’s cost position fits its funding model, scale, placements, and outside-operating rows.
87%largest sourceWho pays for the operating budget?Who pays
Local sources supplied the largest operating-revenue share, 11 pts above the Sussex County average.
Revenue mix is the policy frame behind the cost comparison: a locally funded district, a state-aid district, and a district using fund balance can show the same cost number for different reasons.
-16 ptsvs avgWhere does the operating budget go?What money buys
Preschool is the strongest generated spending/category clue: 16 pts below the Sussex County average.
This keeps the report out of the generic spending-went-up narrative. The category and named-line sections show which uses are actually large, unusual, or moving.
16%UFB on-rollWhat student or service-load context changes the read?Students and services
special-education on-roll is 118 (16% of UFB on-roll).
Per-pupil comparisons move when the denominator or service load changes. This report keeps fall enrollment, UFB planning enrollment, placements, and student-need rows next to the cost evidence.
-$5,666,155real operating changeWhat changed across loaded UFB years after inflation?What changed after inflation
After inflation, operating-budget scale changed -$5,666,155 from 2019-20 to 2025-26.
This is the long-run context. It is deliberately separate from the latest proposal-column changes so ordinary nominal growth does not masquerade as the budget story.
$411,292fund/reserve sourcesWhat else can change the budget story?Reserves and side files
Fund balance and reserve sources total $411,292.
These rows can explain a budget year without being recurring operating spending. The report keeps fund balance, reserves, recap balances, unusual explanations, shared services, salary rows, and school-resource statements outside additive totals.
The answer sheet is generated from published UFB rows and local/state comparison sets. It is an evidence map, not a causal model; dollar trend claims are inflation-adjusted only where the text says so, and proposal rows are nominal latest-file movement.
Budget explanation brief
What explains this budget first
Local taxes and local sources is the largest current family outside the broad current-expense total, at 86% of operating-budget scale. Preschool has the widest local peer gap, -16 pts against the Sussex County average. State aid moved the most after inflation, -$4,785,421 across loaded UFB years.
Category, trend, and comparison scan
These are the source-row families where current scale, peer position, inflation-adjusted movement, or the latest proposal move most change the story.
Local taxes and local sourceslarge now / peer gap / real movementTotal Tax Levy (Revenue line 100/114, $18,310,122)
State aidlarge now / peer gap / real movementCategorical Special Education Aid (Revenue line 440, $875,600)
Current scale
12%$2,504,801
Peer gap
-13 ptspeer avg 25%
Real movement
-$4,785,421-15 pts
Live proposal
-$83,1410 pts of operating scale
Other named rowsreal movement / proposal moveStudent Activity Fund (Appropriation line 84200, $272,059)
Current scale
3%$753,206
Peer gap
+1 ptpeer avg 2%
Real movement
+$621,385+3 pts
Live proposal
-$717,692-3 pts of operating scale
Instruction programslarge now / peer gap / real movementTotal Regular Programs-Instruction (Appropriation line 3200, $6,607,372)
Current scale
38%$8,300,615
Peer gap
+8 ptspeer avg 30%
Real movement
-$2,950,681-3 pts
Live proposal
-$28,0870 pts of operating scale
Bars are scaled separately within each scan column; use the printed values for exact cross-column comparisons.
Signal
Question
Evidence
Use and limit
Largest current familyLocal taxes and local sources
How much of the budget story is local levy, tuition, fees, or miscellaneous local revenue?
$18,546,122 in latest source-row dollars; 86% of proposed operating-budget scale.Largest visible row: Total Tax Levy (Revenue line 100/114, $18,310,122).
Start here for the part of the budget that has the most current scale before reading smaller line movers.Large does not mean unusual, efficient, inefficient, or recurring; the peer gap and source-row basis still have to be checked.CategoriesSource rows
Widest local peer gapPreschool
Is preschool aid, carryover, instruction, or support service scale material?
0% locally versus 16% for the Sussex County average; gap -16 pts.The family sits below the local peer frame on the same operating-budget-equivalent denominator.
Use this as the clearest category clue that the district differs from nearby districts.A peer gap is not a cause, a quality rating, or proof of waste; it needs program, enrollment, tax, labor, and board-document context.Peer evidenceComparisonsCategories
Largest real movementState aid
Which aid lines explain dependence on state funding or first-to-latest movement?
-$4,785,421 from 2019-20 to 2025-26 after CPI-U adjustment to 2025 dollars.Operating-equivalent share changed -15 pts over the same loaded years.
Use this for the trend question, because it tests whether a category changed after inflation instead of repeating that nominal spending rises.This is not the latest proposal movement and can reflect row availability, program shifts, or denominator changes across loaded UFB years.TrendsCategoriesSource rows
Largest current proposal moveOther named rows
Which remaining named rows deserve a closer district-level look?
-$717,692 from revised/current to proposed in the latest UFB file.That equals -3 pts of proposed operating-budget scale.Largest named proposal row: Adjustment for Prior Year Encumbrances (-$361,070 current-to-proposed).
Use this for what the current budget file says is changing now, separate from the multi-year inflation-adjusted trend.Proposal movement is nominal and latest-file only; it is not audited actual spending and should not be added across nested rows.ProposalSource rows
This brief uses generated UFB source-row families as a reporting triage layer. Latest scale and peer gaps use proposed operating budget as a common denominator; real movement is converted to 2025 dollars with CPI-U; proposal movement is nominal revised/current-to-proposed movement in the latest UFB file. Families are contextual and can be nested, so this is not an additive budget schedule.
Budget story package
For Kittatinny Regional, start with this budget question: Is the first read about the funding family, not just the total cost line? The package keeps the UFB-supported claim, fair comparison, inflation/category/proposal checks, next reporting move, and blocked overread on the same row.
Package
What UFB shows
Compare / change
Report / block
Lead to testOperating funding familysource family
state aid moved -$4.8 million after CPI-U from 2019-20 to 2025-26; -13 pts versus the Sussex County average; operating-budget-scale share moved -15 pts from 2019-20 to 2025-26. Source-family rows can be nested, contextual, or outside recurring operating basis.Check: Revenue families
Compare againstUse the Sussex County average and the linked proof section as the first comparison, then verify the operational explanation outside UFB.What changes the readReaders can see whether the budget story starts with who pays before turning to cost rank or program claims.
Report nextState-aid notices and aid-calculation summary. Ask what share is formula aid, levy, reserve use, or one-time support.Do not writeSource-family rows can be nested or contextual; they are not a tax bill, sustainability finding, or proof of spending quality.
Fair comparisonCost position$27,113
NJDOE comparative cost is $27,113 per pupil, rank 4 of 25 among Sussex County districts, $3,205 above the Sussex County average.Check: Peer evidence
Compare againstStart with Sussex County districts and the Sussex County average; then test statewide, model, scale, student-service, and outside-operating frames before treating the rank as the story.What changes the readUse this to decide whether local peers, statewide slices, scale, funding model, service load, or source-row context is the fair comparison before quoting a rank.
Report nextAdopted budget book and UFB narrative. Ask the business administrator which obligations make the peer set fair or unfair.Do not writeNJDOE comparative cost is the publisher’s metric; this is a comparison lead, not a judgment or a recomputed cost.
Inflation testTrend and denominator2025 dollars
real operating budget per UFB planning student changed +$513 from 2019-20 to 2025-26; UFB planning enrollment changed -206; NJDOE comparative cost changed +$571 after inflation.Check: Inflation trends
Compare againstCompare this with the latest-year Sussex County average, the report map, and the trend section before calling growth the story.What changes the readThis separates nominal spending growth from real per-student movement, denominator change, and the latest proposal columns.
Report nextFirst and latest budget books and budget presentations. Ask which decisions changed between the first and latest loaded UFB years.Do not writeReal-dollar movement is long-run context; it is separate from the latest proposal-column decision.
Category explanationLocal taxes and local sources86%
Local taxes and local sources: $18,546,122 latest source-row dollars, 86% of operating-budget scale; +12 pts versus the Sussex County average; -$760,375 after inflation from 2019-20 to 2025-26; +$389,022 latest proposal movement; largest visible row: Total Tax Levy.Check: Category evidence
Compare againstCompare the same source-family share with the Sussex County average, then check category, peer, trend, proposal, and source-row sections.What changes the readThis is the category/slice evidence that can make a budget story specific; it is not a second total to add to the operating budget.
Report nextAppropriation account detail behind the large category. Ask which program, contract, staffing pattern, or pass-through sits inside the category.Do not writeBudget families can be nested, repeated, or contextual, so they are reporting leads rather than an additive budget schedule.
Live proposalAdjustment for Prior Year Encumbrances-$361,070
Adjustment for Prior Year Encumbrances changes -$361,070 from revised/current to proposed; -2 pts of operating-budget scale; same-row local peer average movement is -1 pt across 23 peers.Check: Proposal changes
Compare againstCompare the proposal package with the category map and trend bridge before calling it a pivot or continuation.What changes the readThis isolates the live budget decision from the broader real-dollar trend and from nested source-row totals.
Report nextAccount detail for the moving row in first and latest loaded years. Ask which formula, grant, transfer, contract, staffing, or accounting event moved the row.Do not writeProposal rows are nominal latest-file movement, not audited actual spending or a multi-year inflation-adjusted trend.
Second signalPlacements<1%
UFB rows budget 1 students outside the district-run on-roll setting, <1% of UFB on-roll; local rank 21 of 21.Check: Service load
Compare againstCompare placement share per UFB planning student, then check tuition, transportation, capacity, and receiving/sending records before explaining the cost effect.What changes the readCarry this beside the lead so per-pupil, tax, reserve, side-file, or outside-operating context is not left behind.
Report nextSpecial-education placement and tuition schedules. Ask whether placements reflect student need, capacity, receiving relationships, or policy.Do not writeBudget-enrollment rows are planning rows, not fall enrollment, and can overlap with tuition or service rows.
Story packages are generated from ranked UFB signals, 2025-dollar inflation checks, local peer and source-family comparisons, latest proposal rows, and side-file cues. They are an assignment path, not a causal finding, quality rating, or additive accounting schedule.
Budget mechanism read
This panel turns the budget evidence for Kittatinny Regional into mechanisms: who pays; relative cost; category or slice are the first lanes to test before a reader writes from totals, ranks, or nominal growth.
Mechanism
District read
Proof already here
Report next
Block this overread
Opening frameRelative cost
Published comparative cost is $3,205 above the Sussex County average; rank 4 of 25 among Sussex County districts.
$27,113; +$3,205 versus Sussex County average. Peer evidence
Test whether funding model, service load, category rows, or side files make the cost position explainable.
A cost rank is not an efficiency, adequacy, quality, or taxpayer-impact finding.
In playWho pays
Local sources supply 87% of proposed General Fund operating revenue; 11 pts above the Sussex County average. Tax levy per UFB on-roll is $5,781 above the Sussex County average.
Operating revenue source share from UFB summary rows. Tax: $25,255; rank 3 of 25. Revenue families
Ask whether the cost story is also a local-revenue, state-aid, grant, tax-base, or fund-balance story.
Funding mix is not a tax bill, adequacy judgment, or proof of what the district buys.
In playCategory or slice
state aid moved -$4.8 million after CPI-U from 2019-20 to 2025-26; -13 pts versus the Sussex County average; operating-budget-scale share moved -15 pts from 2019-20 to 2025-26. Source-family rows can be nested, contextual, or outside recurring operating basis.
Budget-family scan combines latest operating-equivalent scale, local peer gap, CPI-adjusted movement, proposal movement, and largest source-row clues. Revenue families
Report the named row or family before saying total spending is the story.
Budget families and source rows can be nested or contextual, so this is not an additive schedule or causal model.
Trend testInflation and denominator
After CPI-U adjustment, operating budget per UFB on-roll moved +$513 from 2019-20 to 2025-26; UFB on-roll moved -206.
$29,310 to $29,823 in 2025 dollars per UFB on-roll. Inflation trends
Separate real per-student movement from nominal budget growth and from the latest proposal column.
This is not a current-year cut list, audited actual spending, or proof that services changed.
In playStudents and services
special-education planning rows are 118 (16% of UFB on-roll); support services per pupil is $867 below the Sussex County average.
special-education planning rows: 118; Support services per pupil: rank 19 of 25. Students and costs
Ask whether per-pupil differences are a denominator, placement, service-load, or cost-row story.
Planning rows are not fall enrollment, service quality, compliance evidence, or student-need proof by themselves.
Live decisionProposal timing
operating budget moves +$104,216 from revised/current to proposed; <1% latest-file change; top named proposal row is Total Revenues from Local Sources.
+$104K; +$400,022 in nominal latest-file dollars. Proposal changes
Ask whether the current proposal continues, offsets, or departs from the longer CPI-adjusted trend.
Proposal-column movement is not audited actual spending, long-run inflation movement, or a confirmed cut/addition list.
ContextOne-time support
fund-balance, reserve, and carryover source rows total $411,292; largest is budgeted fund balance at $261,292; projected close-year recap balances total $2.6 million.
selected administrative salary side file lists 4 rows. Budget anatomy
Ask whether grants, debt, capital, preschool, unusual items, shared services, or salary side files change the operating story.
Outside-operating and side-file rows are context; they are not recurring General Fund operating spending or audited savings.
Mechanisms are generated from UFB summary, revenue, appropriation, pupil-cost, budget-enrollment, tax, reserve, and side-file rows. Money trends use 2025 CPI-U dollars where labeled; proposal rows remain nominal latest-file movement.
Cost-position clues
NJDOE comparative cost puts this district above the Sussex County average. These clues name the concrete UFB measures, funding and tax signals, named rows, current-proposal movement, denominator checks, and budget-year context that can explain or complicate that position before the report moves into full evidence.
Clue
Evidence
How to read it
Proof
Headline metricNJDOE comparative cost
$27,113; +$3,205 vs Sussex County average; rank 4 of 25
This is the published cost-position metric. The rows below are the visible UFB clues to test before treating the rank as a story by itself.
Scale checkOperating budget per UFB on-roll student
$29,823; -$1,525 vs Sussex County average; rank 9 of 26
This recomputed operating-budget scale check uses UFB on-roll as the denominator; it can confirm or complicate NJDOE’s published comparative-cost line.
87%; +11 pts vs Sussex County average; rank 4 of 26
Funding mix explains who carries the operating budget. It can make the same cost position mean different things, but it does not show what the district buys.
The clues use Sussex County districts with usable latest-year UFB rows unless noted. Proposal rows are nominal revised/current-to-proposed movement; trend rows use 2025 dollars where labeled. These are reporting leads, not a causal model and not a rating of spending quality.
Cost-position judgment
For Kittatinny Regional, the cost-position read is above the Sussex County average. This ledger decides whether the visible UFB signals line up with that read, complicate it, or leave the explanation outside the budget files.
Judgment
Evidence
Reader take
Next check
Cost story
Comparative cost per pupil: $27,113 (+$3,205 vs Sussex County average; rank 4 of 25)
Treat the above-average cost position as the question to explain, not as proof of waste, adequacy, service level, or cause.
Tax levy per UFB on-roll student: $25,255 (+$5,781 vs Sussex County average; rank 3 of 25); Operations and maintenance per pupil: $3,554 (+$572 vs Sussex County average; rank 6 of 25); Classroom instruction per pupil: $15,765 (+$2,293 vs Sussex County average; rank 3 of 25).
These measures move in the same direction as the published cost position. They are clues to inspect, not a causal proof that any one row creates the cost gap.
Support services per pupil: $3,578 (-$867 vs Sussex County average; rank 19 of 25); State operating revenue share: 10% (-9 pts vs Sussex County average; rank 18 of 25).
These measures move against the simple cost read. Keep them visible before writing a one-note high-cost or low-cost story.
Total Tax Levy: 85% of operating scale; +15 pts vs Sussex County average; rank 4 of 26.
A named UFB row can make the story concrete. It still may be nested, contextual, or outside the recurring operating basis, so it needs the source-row proof section.
state aid moved -$4.8 million after CPI-U from 2019-20 to 2025-26; -13 pts versus the Sussex County average; operating-budget-scale share moved -15 pts from 2019-20 to 2025-26. Source-family rows can be nested, contextual, or outside recurring operating basis.
This is the strongest generated source-family route. Use it to decide what to report next, not as an accounting total or causal model.
Budget book, board packet, and account detail behind the linked proof section. Ask which local decision, outside requirement, or accounting rule produced the signal.
UFB can rank and compare the signal, but it still does not prove cause, adequacy, intent, quality, or taxpayer impact. Source-family rows can be nested or contextual; they are not a tax bill, sustainability finding, or proof of spending quality.
The ledger uses Sussex County districts with usable latest-year UFB rows unless the row names another frame. It is a reporting synthesis, not an efficiency rating, adequacy claim, or causal model.
Budget report section
Start with the story
What is the short version, what can UFB prove, which signals deserve the first read, and which simple reads need a second signal?
What explains this budget
Operating funding family. State aid moved -$4.8 million after CPI-U from 2019-20 to 2025-26; -13 pts versus the Sussex County average; operating-budget-scale share moved -15 pts from 2019-20 to 2025-26. Source-family rows can be nested, contextual, or outside recurring operating basis.
AskIs the first read about the funding family, not just the total cost line?Do not overreadSource-family rows can be nested or contextual; they are not a tax bill, sustainability finding, or proof of spending quality.Check: Revenue families
87%Funding modelThe largest operating revenue source is local sources, 87% of the proposed operating budget, 11 pts above the Sussex County average.AskWho pays for the operating budget, and is that funding mix typical for local peers?Do not overreadOperating revenue is General Fund operating revenue, not all-funds revenue or a tax-bill calculation.Check: Revenue families
$25,255Tax effortTax levy per UFB on-roll student is $25,255, $5,781 above the Sussex County average; local rank 3 of 25.AskHow does local tax effort compare once levy per planning student, estimated rate, and tax base are separated?Do not overreadEstimated tax-rate side-file rows are context; they are not audited property-tax bills.Check: Tax context
-5 ptsNamed UFB rowPreschool Education Aid is 0% of the operating-budget scale, -5 pts versus the peer average; local rank 18 of 26.AskWhich named source row is large enough versus peers to deserve follow-up?Do not overreadNamed rows are contextual source-file lines; many are nested, subtotals, or outside-operating signals.Check: Source rows
-$5,666,155Real-dollar changeAfter inflation, the operating budget changed -$5,666,155 from 2019-20 to 2025-26.AskAfter inflation, is the long-run movement about operating scale, denominator movement, or both?Do not overreadReal-dollar movement is long-run context; it is separate from the latest proposal-column decision.Check: Inflation trends
-$4,320,245Line movementLargest inflation-adjusted named-line movement: Equalization Aid, -$4,320,245 from 2019-20 to 2025-26.AskWhich named source row moved most after inflation across loaded UFB years?Do not overreadThe selected row is a reporting lead, not a complete explanation of the operating budget change.Check: Line history
These are generated reporting leads ranked from the latest UFB row scans, county comparisons, planning-enrollment rows, and real-dollar trend checks. The question and counter-reading keep each lead from becoming a causal claim before the full report evidence is checked.
Budget reading memo
The useful budget read for Kittatinny Regional is not a single spending-up sentence or a lone rank. Test this question first: Is the first read about the funding family, not just the total cost line? state aid moved -$4.8 million after CPI-U from 2019-20 to 2025-26; -13 pts versus the Sussex County average; operating-budget-scale share moved -15 pts from 2019-20 to 2025-26.
Do not stop at the simple read
NJDOE comparative cost is $27,113, $3,205 above the Sussex County average; local rank 4 of 25. After inflation, operating budget per UFB planning student changed +$513 from 2019-20 to 2025-26; UFB planning enrollment changed -206. The latest UFB proposal column changes the operating budget +$104,216 from revised/current to proposed. Those facts matter, but they should travel with the operating funding family question instead of becoming the whole story.
The largest operating revenue source is local sources, 87% of the proposed operating budget, 11 pts above the Sussex County average.
Readers can separate a budget that is locally funded, state-aid driven, federally supported, or temporarily balanced by reserves before judging the same cost number.
Operating revenue is General Fund operating revenue, not all-funds revenue or a tax-bill calculation.
Preschool Education Aid is 0% of the operating-budget scale, -5 pts versus the peer average; local rank 18 of 26.
Readers can see which line is specific enough to request board backup, account detail, or an agenda item.
Named rows are contextual source-file lines; many are nested, subtotals, or outside-operating signals.
This memo is generated from ranked UFB signals, local peer context, loaded-year inflation checks, proposal columns, and side-file evidence. It is an editorial route through the evidence, not a causal finding; Source-family rows can be nested or contextual; they are not a tax bill, sustainability finding, or proof of spending quality.
Question-to-reporting path
The first resident question for Kittatinny Regional is Is the first read about the funding family, not just the total cost line? This path keeps the strongest UFB clues beside the first fair comparison, the records to pull, and the shortcut to block before writing.
Reader question
UFB clue
First comparison
Reporting move
Operating funding familyIs the first read about the funding family, not just the total cost line?
state aid moved -$4.8 million after CPI-U from 2019-20 to 2025-26; -13 pts versus the Sussex County average; operating-budget-scale share moved -15 pts from 2019-20 to 2025-26. Source-family rows can be nested, contextual, or outside recurring operating basis.Contextual revenue-family rows, operating-budget scale, proposal movement, and local peer source-share context.
Use the Sussex County average and the linked proof section as the first comparison, then verify the operational explanation outside UFB.Check: Revenue families
Pull or ask
Budget book, board packet, and account detail behind the linked proof section.
Audit note or outside schedule if the row is restricted or one-time.
Ask which local decision, outside requirement, or accounting rule produced the signal.
Do not write yetSource-family rows can be nested or contextual; they are not a tax bill, sustainability finding, or proof of spending quality.
Funding modelWho pays for the operating budget, and is that funding mix typical for local peers?
The largest operating revenue source is local sources, 87% of the proposed operating budget, 11 pts above the Sussex County average.Latest General Fund operating revenue summary, operating-budget denominator, and local peer source-share context.
Compare operating revenue shares against the Sussex County average; keep state aid, local levy, federal support, and fund balance on their own bases.Check: Revenue families
Pull or ask
State-aid notices and aid-calculation summary.
Budget-book revenue schedule and levy-cap worksheet.
Ask what share is formula aid, levy, reserve use, or one-time support.
Do not write yetOperating revenue is General Fund operating revenue, not all-funds revenue or a tax-bill calculation.
Tax effortHow does local tax effort compare once levy per planning student, estimated rate, and tax base are separated?
Tax levy per UFB on-roll student is $25,255, $5,781 above the Sussex County average; local rank 3 of 25.UFB levy rows, estimated tax-rate side file where present, planning-student denominator, and local peer context.
Compare levy per UFB planning student, estimated school-tax rate, and tax-base rows separately before translating the signal into taxpayer burden.Check: Tax context
Pull or ask
Estimated tax-rate worksheet and municipal rate or bill tables.
Equalized and taxable valuation notices.
Ask finance officials how equalized value and rate rows translate to local bills.
Do not write yetEstimated tax-rate side-file rows are context; they are not audited property-tax bills.
Named UFB rowWhich named source row is large enough versus peers to deserve follow-up?
Preschool Education Aid is 0% of the operating-budget scale, -5 pts versus the peer average; local rank 18 of 26.Contextual UFB revenue or appropriation source row, operating-budget-equivalent scale, and same-row peer scan.
Compare the same source row against local peers and then inspect the account detail; the row may be a subtotal, restricted source, pass-through, or one-year item.Check: Source rows
Pull or ask
Account detail for the named source row.
Board packet or resolution tied to the account.
Ask who owns the account and what operational event produced the row.
Do not write yetNamed rows are contextual source-file lines; many are nested, subtotals, or outside-operating signals.
This path is generated from the same ranked UFB signals as the budget memo and claim audit. It is a reporting crosswalk, not a finding that one row caused another.
Public hearing agenda
This turns the budget report into meeting questions: the generated UFB signal, the local record or explanation to ask for, the proof section to open, and the reading that should be blocked before a resident or reporter writes from the numbers.
Question
UFB signal
Ask for / check
Proof
Block this read
Current proposalWhich proposed changes are recurring, which are one-time or restricted, and what local action explains the largest named row?
Operating proposal changes +$104,216 from revised/current to proposed. Top named row: Adjustment for Prior Year Encumbrances -$361,070 (Revenue line 710).
Budget-hearing presentation, revised/current-to-proposed detail, board resolutions, and the contract, grant, tuition, transfer, or staffing memo behind the largest changed row.
Do not describe nominal proposal-column movement as the CPI-adjusted trend or as an audited spending result.
Relative costWhy does the published cost position sit where it does after peer choice, grade span, service load, funding model, and outside-operating rows are named?
NJDOE comparative cost is $27,113, $3,205 above the Sussex County average; local rank 4 of 25.
Adopted budget book, peer roster, grade-span/program notes, placement and transportation schedules, and budget presentations for the named peers.
Do not turn a high or low rank into efficiency, waste, adequacy, or quality language without outside reporting.
Categories and linesWhich category or source family is actually driving the story, and which account, program, restriction, or transfer sits underneath it?
Instruction programs: $8,300,615; 38% of operating-budget scale; +8 pts versus Sussex County average; -$2,950,681 after inflation from 2019-20 to 2025-26; largest row: Total Regular Programs-Instruction.
Account detail for the selected family, program or staffing schedules, contract or transfer documents, grant/restriction notes, and board packet explanations for the largest row.
Do not add budget families or lower-level rows together; many are nested, contextual, or outside recurring operating basis.
Inflation and denominatorIs the multi-year movement a real spending change, a planning-enrollment denominator change, a category mix change, or a one-year row?
Real operating budget changed -$5,666,155 from 2019-20 to 2025-26. Real operating budget per UFB planning student changed +$513. UFB planning on-roll changed -206.
First and latest budget books, enrollment projection memos, budget adoption minutes, account-level change notes, and any one-time grant, reserve, capital, or debt documents.
Do not make ordinary nominal growth the story until CPI-U, planning enrollment, peers, and category rows have been checked.
Students and servicesWhich enrollment, placement, tuition, preschool, transportation, or service-plan assumption changes the per-student read?
Budgeted out-of-district placements share is <1%, 7 pts below the Sussex County average; local rank 21 of 21.
Enrollment projection worksheet, fall-enrollment comparison, placement and tuition schedules, transportation contracts, preschool/service-plan notes, and receiving/sending district records.
Do not treat UFB planning rows as fall enrollment, direct student need, compliance, or service quality proof.
Reserves and side filesWhich balance, reserve, one-time, shared-service, unusual, grant, capital, or debt rows belong in the story, and which are outside recurring operating?
Fund-balance/reserve sources total $411,292; largest is budgeted fund balance at $261,292. Largest projected balance row: Restricted-General Operating Budget: Impact Aid Reserve for General E... at $1.2 million. Positive unusual-item explanations total $236,000. Shared-service file has 12 rows.
Audit or ACFR fund-balance note, reserve-transfer approvals, unusual-item explanations, shared-service agreements, grant award letters, capital project schedules, and debt-service documents.
Do not treat planned balance or reserve rows as audited cash, recurring revenue, or a structural-deficit finding; do not sum side files into operating spending.
This is generated from the same UFB rows as the report, but the records named here are outside the UFB release. The table is a civic checklist, not a claim that the outside records already prove the explanation.
Budget news judgment
This filter labels what is background, what the UFB rows can support now, what needs a second signal, and what still requires outside reporting before the budget story is written.
Judgment
Evidence
Next step
Do not write
BackgroundNominal budget growth or a plain spending-up sentence.
Nominal operating budget moved -$47,755 from 2019-20 to 2025-26. The report tests that against CPI-U, UFB planning enrollment, and peer evidence: real operating budget per UFB planning student moved +$513.
Move to real dollars, fair peer/slice comparisons, category/source-family evidence, proposal columns, or side-file context before making it the story.Trends and inflation
Do not publish a generic 'spending went up' read as the budget story unless the second signal explains why it matters.
UFB-ready factThe latest proposal column changed.
Proposed operating budget changed +$104,216 from revised/current to proposed in the latest UFB file.
Report it as nominal current-proposal movement, then inspect named revenue and appropriation rows.Proposal changes
Do not mix this latest-file movement with the CPI-adjusted multi-year trend.
Reportable UFB signalIs the first read about the funding family, not just the total cost line?
state aid moved -$4.8 million after CPI-U from 2019-20 to 2025-26; -13 pts versus the Sussex County average; operating-budget-scale share moved -15 pts from 2019-20 to 2025-26. Source-family rows can be nested, contextual, or outside recurring operating basis. Evidence basis: Contextual revenue-family rows, operating-budget scale, proposal movement, and local peer source-share context.
Use this as the first local budget question, then check the linked proof section.Revenue families
Source-family rows can be nested or contextual; they are not a tax bill, sustainability finding, or proof of spending quality.
Second-signal checkWho pays for the operating budget, and is that funding mix typical for local peers?
The largest operating revenue source is local sources, 87% of the proposed operating budget, 11 pts above the Sussex County average. Evidence basis: Latest General Fund operating revenue summary, operating-budget denominator, and local peer source-share context.
Carry this beside the lead so the first read is tested against another denominator, file, or comparison frame.Revenue families
Operating revenue is General Fund operating revenue, not all-funds revenue or a tax-bill calculation.
Needs reportingTurn the operating funding family signal into a local explanation.
Budget book, board packet, and account detail behind the linked proof section. Audit note or outside schedule if the row is restricted or one-time. Ask which local decision, outside requirement, or accounting rule produced the signal.
Trace the revenue family to aid notices, levy documents, reserve approvals, and board materials before calling it a funding shift.Revenue families
A funding-family signal does not prove tax burden, sustainability, or program quality by itself.
Blocked shortcutCause, waste, adequacy, efficiency, intent, quality, or blame.
UFB rows can flag a reportable budget signal; they do not prove why it happened or whether it is good policy.
Use board documents, contracts, tax records, staffing/program records, audits, and interviews before writing causal language.Source rows
Do not turn operating funding family into a causal or quality claim from UFB alone.
The filter is generated from the same ranked UFB evidence as the reading memo, claim audit, and reporting notebook. It is a news judgment screen, not a causal model or a quality rating.
Budget diagnosis
For Kittatinny Regional, the strongest generated read is who pays. The table ranks the explanatory lanes before the report opens the long evidence sections, so the budget is not reduced to ordinary per-pupil growth or a single cost rank.
local sources supply 87% of General Fund operating revenue; that source share is 11 pts above the Sussex County average; tax levy per UFB on-roll is $25,255, $5,781 above the Sussex County average; fund-balance, reserve, and carryover source rows total $411,292.
Why the same cost figure can mean different things in a state-funded, locally funded, federally supported, or balance-supported district.
A tax bill, a sustainability finding, or proof that source shares explain spending quality.
tax levy per UFB on-roll is $25,255, $5,781 above the Sussex County average; rank 3 of 25 among Sussex County districts; highest estimated total school-tax rate shown is 0.7459 per $100 of valuation.
Whether the budget story is partly a local-burden story after levy, planning enrollment, estimated rate rows, and tax-base context are separated.
A household tax bill, audited property-tax burden, or proof that school spending alone caused the rate.
general current expense is the largest high-level use at 98% of operating budget; support services per pupil is $3,578, $867 below the Sussex County average; named row Total Tax Levy is +15 pts versus local peers.
Which spending category, pupil-cost row, or named source row turns the broad cost number into a concrete budget story.
A program audit, a complete causal bridge, or an additive sum of nested UFB rows.
NJDOE comparative cost is $27,113, $3,205 above the Sussex County average; rank 4 of 25 among Sussex County districts; operating budget per UFB on-roll is $29,823, $1,525 below the Sussex County average; statewide comparative-cost rank is 79 of 566.
Whether the district is actually unusual after the local peer frame and operating denominator are named.
Quality, efficiency, adequacy, waste, or the cause of the rank.
budgeted out-of-district placements are <1% of UFB on-roll, 7 pts below the Sussex County average; special-education planning share is 16%, 5 pts below the Sussex County average.
Whether the per-student read is really about the denominator, placements, special education, or student-flow rows.
Fall enrollment, service severity, staffing need, service quality, or compliance.
The diagnosis is generated from published UFB summary, source rows, local peer comparisons, side files, and loaded-year movement. It ranks evidence for reporting priority; it is not a causal model, quality rating, or accounting equation.
Comparison brief
Relative cost before the long report
This table puts the published cost line into the comparison frames that matter first: named local peers, all NJ districts, funding model, district scale, cost band, and any high-signal service or category slice. It is a triage layer before the detailed peer strips, slice panels, and source rows.
Comparison verdictConsistently above comparison frames. The comparative cost per pupil is above in 4 frames and near in 1 frame across the 5 front comparison frames shown.
Frame to check500-2,499 UFB on-roll districts: +$4,157 vs slice average; rank 23 of 268.
Reporting useUse the near frames to soften the rank before moving into category and denominator evidence. Open proof
Relative-cost ladder
Read across comparison frames before treating one rank as the story. These rows use NJDOE comparative cost when available, then operating cost per UFB on-roll as the fallback.
Frame
District
Comparison
Gap
Sussex County districtsClosest named local benchmark before any statewide ranking.Comparative cost per pupil
$27,1134 of 25
$23,908Sussex County average
+$3,205
All NJ UFB districtsBroad statewide baseline; useful, but not a fair peer group by itself.Comparative cost per pupil
$27,11379 of 566
$23,591NJ average
+$3,522
500-2,499 UFB on-roll districtsScale helps separate large-system budgets from fixed-cost small-district pressure.Comparative cost per pupil
$27,11323 of 268
$22,956slice average
+$4,157
Mostly locally funded districtsFunding model changes what the same per-pupil cost can mean.Comparative cost per pupil
$27,11363 of 368
$24,352slice average
+$2,761
Upper-quarter comparative-cost districtsThis asks whether the district is unusual even among districts in the same cost band.Comparative cost per pupil
$27,11322 of 85
$26,391slice average
+$722
Frame
District
Comparison
Named check
How to use it
Sussex County districtsClosest named local benchmark before any statewide ranking.
Broad statewide baseline; useful, but not a fair peer group by itself. Secondary clue: Operating budget per UFB on-roll student is $29,823, $9,430 below the NJ average.Open proof
500-2,499 UFB on-roll districtsScale helps separate large-system budgets from fixed-cost small-district pressure.
Scale helps separate large-system budgets from fixed-cost small-district pressure. Secondary clue: Operating budget per UFB on-roll student is $29,823, $1,942 above the slice average.Open proof
Mostly locally funded districtsFunding model changes what the same per-pupil cost can mean.
Funding model changes what the same per-pupil cost can mean. Secondary clue: Local operating revenue share is 87%, 3 pts above the slice average.Open proof
Upper-quarter comparative-cost districtsThis asks whether the district is unusual even among districts in the same cost band.
This asks whether the district is unusual even among districts in the same cost band. Secondary clue: Operating budget per UFB on-roll student is $29,823, $1,490 below the slice average.Open proof
Frames overlap and keep their own denominators. "Next higher" and "next lower" are numeric positions on the selected measure, not judgments about efficiency, adequacy, or quality.
Budget story spine
This scan-first table turns the strongest generated signals into a proof path. It keeps the claim, UFB evidence, fair comparison, outside reporting need, and counter-reading in one row before the report opens the longer evidence sections.
Story path
UFB proof
Comparison / proof
Outside reporting
Do not overread
Operating funding familyIs the first read about the funding family, not just the total cost line?
source familystate aid moved -$4.8 million after CPI-U from 2019-20 to 2025-26; -13 pts versus the Sussex County average; operating-budget-scale share moved -15 pts from 2019-20 to 2025-26. Source-family rows can be nested, contextual, or outside recurring operating basis.
Revenue familiesSussex County average where local peer rows are usable; statewide and slice frames where the local peer set is incomplete.
Trace the revenue family to aid notices, levy documents, reserve approvals, and board materials before calling it a funding shift.
Source-family rows can be nested or contextual; they are not a tax bill, sustainability finding, or proof of spending quality.
Funding modelWho pays for the operating budget, and is that funding mix typical for local peers?
87%The largest operating revenue source is local sources, 87% of the proposed operating budget, 11 pts above the Sussex County average.
Revenue familiesSussex County average where local peer rows are usable; statewide and slice frames where the local peer set is incomplete.
Read aid notices, budget-hearing materials, and board minutes to separate formula aid, one-time support, reserve use, and local decisions.
Operating revenue is General Fund operating revenue, not all-funds revenue or a tax-bill calculation.
Tax effortHow does local tax effort compare once levy per planning student, estimated rate, and tax base are separated?
$25,255Tax levy per UFB on-roll student is $25,255, $5,781 above the Sussex County average; local rank 3 of 25.
Tax contextSussex County average where local peer rows are usable; statewide and slice frames where the local peer set is incomplete.
Use municipal tax-bill, equalized-value, and rate documents to translate UFB levy/rate context into what local taxpayers actually experience.
Estimated tax-rate side-file rows are context; they are not audited property-tax bills.
Named UFB rowWhich named source row is large enough versus peers to deserve follow-up?
-5 ptsPreschool Education Aid is 0% of the operating-budget scale, -5 pts versus the peer average; local rank 18 of 26.
Source rowsSussex County average where local peer rows are usable; statewide and slice frames where the local peer set is incomplete.
Pull the budget-book narrative, account detail, and board agenda items behind the named row; UFB confirms scale, not the operational reason.
Named rows are contextual source-file lines; many are nested, subtotals, or outside-operating signals.
Real-dollar changeAfter inflation, is the long-run movement about operating scale, denominator movement, or both?
-$5,666,155After inflation, the operating budget changed -$5,666,155 from 2019-20 to 2025-26.
Inflation trendsSussex County average where local peer rows are usable; statewide and slice frames where the local peer set is incomplete.
Pin the movement to the actual, revised, and proposed columns plus outside events before calling it a policy change.
Real-dollar movement is long-run context; it is separate from the latest proposal-column decision.
Line movementWhich named source row moved most after inflation across loaded UFB years?
-$4,320,245Largest inflation-adjusted named-line movement: Equalization Aid, -$4,320,245 from 2019-20 to 2025-26.
Line historySussex County average where local peer rows are usable; statewide and slice frames where the local peer set is incomplete.
Find the formula, grant, transfer, contract, staffing, or accounting event behind the named row movement.
The selected row is a reporting lead, not a complete explanation of the operating budget change.
The spine is generated from latest-year peer gaps, named UFB rows, planning-enrollment evidence, side files, and real-dollar trend checks. It ranks reportable evidence paths, not spending quality or causal certainty.
Budget storylines to test
These are not finished articles. They are generated story packages that turn the strongest UFB signals into a responsible reporting route: the working nut graf, why the claim matters to readers, the proof inside UFB, the outside record to pull next, and the sentence not to write yet.
1Operating funding family
The funding family is the story route
Working nut graf. For Kittatinny Regional, the UFB-supported story to test is this: state aid moved -$4.8 million after CPI-U from 2019-20 to 2025-26; -13 pts versus the Sussex County average; operating-budget-scale share moved -15 pts from 2019-20 to 2025-26. Source-family rows can be nested, contextual, or outside recurring operating basis. The reporting question is: Is the first read about the funding family, not just the total cost line?
Why readers careReaders can see whether the budget story starts with who pays before turning to cost rank or program claims.Proof in UFBContextual revenue-family rows, operating-budget scale, proposal movement, and local peer source-share context. Revenue familiesReport nextTrace the revenue family to aid notices, levy documents, reserve approvals, and board materials before calling it a funding shift.Do not write yetA funding-family signal does not prove tax burden, sustainability, or program quality by itself.
2Funding model
Who pays may explain more than how much
Working nut graf. For Kittatinny Regional, the UFB-supported story to test is this: The largest operating revenue source is local sources, 87% of the proposed operating budget, 11 pts above the Sussex County average. The reporting question is: Who pays for the operating budget, and is that funding mix typical for local peers?
Why readers careReaders can separate a budget that is locally funded, state-aid driven, federally supported, or temporarily balanced by reserves before judging the same cost number.Proof in UFBLatest General Fund operating revenue summary, operating-budget denominator, and local peer source-share context. Revenue familiesReport nextRead aid notices, budget-hearing materials, and board minutes to separate formula aid, one-time support, reserve use, and local decisions.Do not write yetA state-funded, locally funded, or fund-balance-heavy budget can produce the same cost figure for different reasons.
3Tax effort
Tax pressure needs its own benchmark
Working nut graf. For Kittatinny Regional, the UFB-supported story to test is this: Tax levy per UFB on-roll student is $25,255, $5,781 above the Sussex County average; local rank 3 of 25. The reporting question is: How does local tax effort compare once levy per planning student, estimated rate, and tax base are separated?
Why readers careReaders can separate school-budget pressure from taxable-base and municipal-rate context before translating UFB rows into household burden.Proof in UFBUFB levy rows, estimated tax-rate side file where present, planning-student denominator, and local peer context. Tax contextReport nextUse municipal tax-bill, equalized-value, and rate documents to translate UFB levy/rate context into what local taxpayers actually experience.Do not write yetLow levy per UFB on-roll does not automatically mean low household tax burden; high estimated rates do not by themselves prove school spending is the driver.
4Named UFB row
A named row can turn a broad budget into a reportable story
Working nut graf. For Kittatinny Regional, the UFB-supported story to test is this: Preschool Education Aid is 0% of the operating-budget scale, -5 pts versus the peer average; local rank 18 of 26. The reporting question is: Which named source row is large enough versus peers to deserve follow-up?
Why readers careReaders can see which line is specific enough to request board backup, account detail, or an agenda item.Proof in UFBContextual UFB revenue or appropriation source row, operating-budget-equivalent scale, and same-row peer scan. Source rowsReport nextPull the budget-book narrative, account detail, and board agenda items behind the named row; UFB confirms scale, not the operational reason.Do not write yetA large named row can be a subtotal, nested line, restricted source, transfer, or one-year accounting change.
Storylines are ranked from local peer gaps, source-row scale, planning-enrollment rows, side-file signals, proposal movement, and CPI-adjusted loaded-year checks. Money bases, fund scope, and denominators stay attached to each route; comparative cost remains NJDOE’s published metric.
Budget claim audit
This audit turns the report’s strongest signals into sentence-level budget claims. It separates what the UFB rows support from what still requires board materials, contracts, audits, tax records, staffing context, program records, or interviews.
Claim status
Safe wording
Evidence basis
Still not proven
Proof / next check
UFB-supported fact
The latest UFB file shows the proposed operating budget changes +$104,216 from the revised/current column to the proposed column.
Latest-year UFB revised/current and proposed operating-budget columns; nominal dollars.
This is the live proposal move, not the inflation-adjusted long-run trend or the reason the proposal changed.
state aid moved -$4.8 million after CPI-U from 2019-20 to 2025-26; -13 pts versus the Sussex County average; operating-budget-scale share moved -15 pts from 2019-20 to 2025-26. Source-family rows can be nested, contextual, or outside recurring operating basis.
Contextual revenue-family rows, operating-budget scale, proposal movement, and local peer source-share context.
Source-family rows can be nested or contextual; they are not a tax bill, sustainability finding, or proof of spending quality.
Rows are generated from latest-year peer gaps, named UFB rows, planning-enrollment evidence, side files, latest-file proposal columns, and inflation-adjusted trend checks. Safe wording is the strongest UFB-supported sentence before outside reporting, not a finished story.
Comparison movement brief
This table separates the generic spending-up-over-time story from the district-specific comparison story. It asks whether selected cost, funding, tax, category, and service-load measures moved toward or away from the Sussex County average from 2019-20 to 2025-26.
Measure
First gap
Latest gap
Read the movement
Check next
Comparative cost per pupil2019-20 to 2025-26
+$1,5532019-20 vs local peer average
+$3,2052025-26 vs local peer average
The measure moved farther above the Sussex County average; the gap moved +$1,652.
Money measures are converted to 2025 dollars before peer gaps are compared. This is a direction-of-comparison brief, not a causal test; a widening or narrowing gap still needs category, denominator, tax, service-load, and source-row evidence.
Comparison-frame movement
This panel takes the latest-year comparison frames from the relative-cost ladder and asks whether this district's published comparative cost moved closer to or farther from each frame from 2019-20 to 2025-26, after CPI-U adjustment.
Latest readAbove comparison frames over time. The latest real comparative cost is above in 5 frames.
Largest movementLocal peer set moved +$1,652 versus its frame.
Reporting useUse category, denominator, and source-row sections to explain the relative position.
Frame
First gap
Latest gap
Movement
Read the movement
Sussex County districtsClosest named local comparison set.
+$1,5532019-20 vs Sussex County average
+$3,2052025-26 vs Sussex County average
+$1,6522019-20 to 2025-26
The measure moved farther above the Sussex County average; the gap moved +$1,652.
All NJ UFB districtsBroad statewide baseline; useful, but not a fair peer group by itself.
+$3,2672019-20 vs NJ average
+$3,5222025-26 vs NJ average
+$2562019-20 to 2025-26
The measure moved farther above the NJ average; the gap moved +$256.
500-2,499 UFB on-roll districtsLatest-year UFB on-roll scale group held constant across loaded years.
+$3,6432019-20 vs slice average
+$4,1572025-26 vs slice average
+$5142019-20 to 2025-26
The measure moved farther above the slice average; the gap moved +$514.
Mostly locally funded districtsLatest-year funding model held constant across loaded years.
+$1,9202019-20 vs slice average
+$2,7612025-26 vs slice average
+$8422019-20 to 2025-26
The measure moved farther above the slice average; the gap moved +$842.
Upper-quarter comparative-cost districtsLatest-year comparative-cost band held constant across loaded years.
+$1,3412019-20 vs slice average
+$7222025-26 vs slice average
-$6202019-20 to 2025-26
The measure moved closer to the slice average; the gap moved -$620.
Money values are converted to 2025 dollars before gaps are compared. Frame membership uses the latest UFB year and is held constant when looking backward, so this is a fair-comparison trend check, not a cohort study, efficiency rating, adequacy finding, or causal explanation.
Operating story basis
This table classifies the latest UFB evidence before the report asks what the budget means. It separates recurring operating-budget signals from the live proposal, reserve and carryover sources, side-file context, and outside-operating rows before comparing this district with the Sussex County average or statewide slices.
proposed operating budget $21,621,727; local sources supply 87% of operating revenue; general current expense is 98% of operating usesScale: $21.6 million
Use for the district’s main current-year operating story: who funds the General Fund operating budget and which high-level uses dominate it.
Do not mix this with all-funds grants, debt, capital, or side-file rows as though everything recurs on the same basis.
Special Revenue Funds is the largest outside-operating row, $558,675Scale: 3% of operating budget
Use as scale context for grants, debt, capital, preschool, and other fund sections that can make all-funds totals diverge from the operating story.
Do not add these rows to General Fund operating uses or treat the operating-equivalent share as a spending mix.
The recurring row uses the proposed General Fund operating budget as the common basis. Proposal movement is nominal revised/current-to-proposed evidence; trend panels convert dollars to 2025 only where labeled. Reserve, recap, unusual-item, shared-service, tax, and outside-operating rows are kept separate because they answer different journalism questions.
Structural squeeze test
The squeeze test asks whether Kittatinny Regional has the pattern a budget story usually needs: main operating sources, operating-use families, one-time support, denominator or service-load rows, and peer context pointing toward recurring pressure. It also marks what UFB cannot prove.
Local, state, and federal operating-source summaries moved -$5,365,990 after inflation from 2019-20 to 2025-26; those summaries equal 98% of the latest proposed operating budget; operating-budget scale moved -$5,666,155, while source movement outpaced it by $300,165.
Use this to test whether the main recurring operating sources kept pace with operating scale after CPI-U. It is not a tax-cap or adequacy finding by itself.
Pull the levy-cap worksheet, state-aid notice, cap-bank/waiver rows, budget book, and board presentation before writing a cap-limited or underfunded-budget claim.
Instruction programs moved -$2,950,681 after inflation from 2019-20 to 2025-26; latest scale is 38% of proposed operating budget; 9 pts above the Sussex County average; largest latest source row: Total Regular Programs-Instruction.
Use this as the first appropriation/use family to inspect. Rows can still be nested, so this does not prove a single driver or an additive subtotal.
Pull staffing rosters, contracts, placement details, program schedules, and budget-book narratives before assigning cause or judging service quality.
Budgeted fund balance is the largest latest named limited-source row inside $411,292 of fund-balance, reserve, and carryover sources; total limited-source support moved -$159,061 after inflation from 2019-20 to 2025-26.
Use this to test whether the operating story depends partly on balance, reserve, or carryover rows rather than recurring operating sources.
Pull the audit, reserve schedules, fund-balance policy, appropriation-of-surplus resolution, and board packet before calling this cash stress or a structural deficit.
UFB planning on-roll moved -206; special-education on-roll is 118 (16% of UFB on-roll); sent placements are 1 (<1% of UFB on-roll).
Use this to keep per-pupil cost and category movement tied to the planning denominator and visible service-load rows.
Pull fall enrollment, special-education placement records, IEP/service obligations, tuition contracts, and staffing schedules before explaining why the load changed.
Comparative cost per pupil is $27,113, +$3,205 vs Sussex County average; rank 4 of 25 among Sussex County districts; Tax levy per UFB on-roll student is $25,255, +$5,781 vs Sussex County average; Local operating revenue share is 87%, +11 pts vs Sussex County average.
Use the peer frame to decide whether the squeeze signal is district-specific, common among local peers, or mainly a funding-model comparison.
Pull comparable districts' budget books, staffing/service context, and tax-base records before treating a rank as efficiency, adequacy, or resident impact.
UFB rows can show loaded-year source movement, operating-use movement, limited-source rows, service-load denominators, and peer position through 2025-26.
Use UFB to form a recurring-pressure hypothesis and to say which signals point the same direction. Do not write future deficit, statutory cap exhaustion, layoffs, service cuts, or intent from UFB alone.
Pull the board budget book, public-hearing deck, tax levy cap calculation, state aid notice, collective-bargaining and staffing records, audit, and any projected-gap or cut-list documents.
Dollar movement uses 2025 CPI-U dollars where the row says after inflation. The test is a reporting checklist, not a structural-deficit finding, tax-bill estimate, service-quality rating, or levy-cap calculation.
Budget flow bridge
This table keeps the budget report from reading as disconnected panels. It puts the relative cost frame, money in, money out, proposal movement, outside-operating rows, side files, and student denominator in one scan before the report compares this district with the Sussex County average and the statewide slices below.
All-funds net above operating: $558,675 (3%); Special Revenue Funds: $558,675 (3%); Federal projects: $255,872 (1%)
Use this to explain why all-funds totals, grants, debt, capital, preschool, or project rows can make the budget look different from the operating story.
-6 pts vs Sussex County average; rank 19 of 26
Do not fold outside-operating rows into the General Fund operating mix or assume the operating-equivalent share recurs each year.
Budgeted fund balance $261,292; one-time source rows $411,292; projected recap balances $2.6 million
Use these side files to decide whether reserve use, projected balances, unusual explanations, shared services, or tax basis should travel with the operating story.
Peer and history checks live in the side-file and reserve sections; they are separate from operating-revenue mix.
Do not read side files as recurring revenue, audited cash, complete payroll, audited savings, or tax-bill advice.
UFB planning on-roll 725; fall enrollment 692; sent placements <1% of UFB on-roll; special-education planning rows 16% of UFB on-roll
Use this before making per-student claims: the UFB planning denominator, fall enrollment, and service-load rows can point to different stories.
-7 pts vs Sussex County average; rank 21 of 21
Do not replace NJDOE comparative cost with a homemade denominator or treat planning rows as direct proof of student need.
The bridge is a reporting map, not an accounting equation. It uses the proposed General Fund operating budget as a common scale only where labeled; proposal rows are nominal latest-file movement, and inflation-adjusted trend evidence appears later in 2025 dollars.
Budget pressure map
This table turns the report into a first-read checklist. It ranks the budget pressures that UFB evidence can surface for this district, then separates what each pressure can explain from what still needs reporting outside the UFB files.
Comparative cost per pupil is $27,113, $3,205 above the Sussex County average; local rank 4 of 25; Operating budget per UFB on-roll student is $29,823, $1,525 below the Sussex County average; statewide comparative-cost rank 79 of 566.
Whether the district looks high, low, or ordinary before a reader turns to categories, taxes, and service load.
Spending quality, efficiency, or the reason the district sits where it does.
local sources supply 87% of General Fund operating revenue; that source share is 11 pts above the Sussex County average; tax levy per UFB on-roll is $25,255, $5,781 above the Sussex County average; fund-balance, reserve, and carryover sources total $411,292.
Who pays for the operating budget and whether a cost position also creates local levy, aid, or balance-source pressure.
A property-tax bill, audited all-funds revenue, or proof that the funding model is sustainable.
general current expense is the largest high-level use at 98% of operating budget; support services per pupil is $3,578, $867 below the Sussex County average; named row Total Tax Levy is +15 pts versus local peers.
Which use categories, cost rows, or named source rows deserve the first follow-up instead of quoting total spending.
A complete program budget or an additive accounting bridge; UFB rows can be nested, repeated, or contextual.
budgeted out-of-district placements are <1% of UFB on-roll, 7 pts below the Sussex County average; special-education planning share is 16%, 5 pts below the Sussex County average.
Whether a per-student read is really about the denominator, placements, special education, or student-flow rows.
Fall enrollment, program severity, service quality, or audited staffing need.
All-funds net above operating is $558,675, 3% of operating budget; 4 material outside-operating rows clear the scale threshold.
Why all-funds, grants, debt, capital, preschool, or project rows may change the budget-year context.
A General Fund operating spending mix, or evidence that outside-operating rows recur on the same basis.
Pressure rows are generated from the latest UFB summary, source rows, local peer comparisons where enough peers have data, and loaded-year trend rows. Money movement is inflation-adjusted only where this table says 2025 dollars or after inflation; proposal rows are nominal latest-file changes.
Budget tension checks
These checks pair signals that are easy to overread alone: current cost position, inflation-adjusted movement, proposal-column changes, tax burden, funding model, category slices, service load, reserves, and outside-operating rows.
Tension to test
Signal pair
How it changes the read
Proof
Cost position vs real trend
Comparative cost per pupil is $27,113, $3,205 above the Sussex County average; rank 4 of 25 among Sussex County districts.Comparative cost per pupil changed +$571 after inflation from 2019-20 to 2025-26.
Use the current peer position as the comparison frame and the real-dollar movement as background, not as the same claim.
Operating budget changes +$104,216 from revised/current to proposed in the latest UFB file.Operating scale changed -$5,666,155 in 2025 dollars from 2019-20 to 2025-26.
The latest nominal proposal moves against the loaded-year real trend, so a current budget vote or hearing story should not be written as a simple continuation.
Comparative cost per pupil is $27,113, $3,205 above the Sussex County average; rank 4 of 25 among Sussex County districts.Tax levy per UFB on-roll student is $25,255, $5,781 above the Sussex County average; rank 3 of 25 among Sussex County districts.
Cost and tax pressure point in the same direction, but the report still needs tax-base and funding-source context before calling resident impact.
Comparative cost per pupil is $27,113, $3,205 above the Sussex County average; rank 4 of 25 among Sussex County districts.Support services per pupil is $3,578, $867 below the Sussex County average; rank 19 of 25 among Sussex County districts.
The category row helps turn the cost comparison into a concrete budget question, but it should not be treated as a complete program audit.
Local operating revenue share is 87%, 11 pts above the Sussex County average; rank 4 of 26 among Sussex County districts.Support services per pupil is $3,578, $867 below the Sussex County average; rank 19 of 25 among Sussex County districts.
Pair the revenue model with the use category before implying that a high or low spending slice is locally discretionary.
Comparative cost per pupil is $27,113, $3,205 above the Sussex County average; rank 4 of 25 among Sussex County districts.budgeted out-of-district placements are <1%, 7 pts below the Sussex County average; special-education planning share is 16%, 5 pts below the Sussex County average.
Before treating the per-pupil number as a pure spending comparison, check whether placements, special education, or the UFB denominator explain part of the position.
Tension checks are generated from the same UFB rows used elsewhere in the report. They are not causal findings. Money trend claims are inflation-adjusted only where labeled as 2025 dollars or after inflation; proposal movement is nominal revised/current-to-proposed movement.
Category story map
Local taxes and local sources is the largest selected source-row family at 86% of operating-budget scale. Preschool has the widest selected local peer gap, 16 pts below the Sussex County average. State aid moved the most after inflation, -$4,785,421 from 2019-20 to 2025-26. This map puts the category question in one place: current scale, local comparison, inflation-adjusted movement, and the latest proposal-column move.
Budget family
Question to test
Category evidence
Source row and proof
Local taxes and local sourceslarge current scale / local peer gap / inflation-adjusted movement
How much of the budget story is local levy, tuition, fees, or miscellaneous local revenue?
Latest scale $18,546,122 (86% op. equiv.)+12 pts versus the Sussex County average-$760,375 real movement from 2019-20 to 2025-26+$389,022 latest proposal movement; +2 pts of operating scale
Total Tax Levy (Revenue line 100/114, $18,310,122)Total Tax Levy (+$359,022 latest-file move)CategoriesProposalTrend
Preschoollocal peer gap
Is preschool aid, carryover, instruction, or support service scale material?
Latest scale $0 (0% op. equiv.)-16 pts versus the Sussex County average$0 real movement from 2019-20 to 2025-26
No positive latest-year source row.No material proposal row in this family.Categories
State aidlarge current scale / local peer gap / inflation-adjusted movement
Which aid lines explain dependence on state funding or first-to-latest movement?
Latest scale $2,504,801 (12% op. equiv.)-13 pts versus the Sussex County average-$4,785,421 real movement from 2019-20 to 2025-26-$83,141 latest proposal movement; 0 pts of operating scale
Categorical Special Education Aid (Revenue line 440, $875,600)Categorical Special Education Aid (+$184,024 latest-file move)CategoriesProposalTrend
Other named rowsinflation-adjusted movement / latest proposal move
Which remaining named rows deserve a closer district-level look?
Latest scale $753,206 (3% op. equiv.)+1 pt versus the Sussex County average+$621,385 real movement from 2019-20 to 2025-26-$717,692 latest proposal movement; -3 pts of operating scale
Student Activity Fund (Appropriation line 84200, $272,059)Adjustment for Prior Year Encumbrances (-$361,070 latest-file move)CategoriesProposalTrend
Instruction programslarge current scale / local peer gap / inflation-adjusted movement
Which classroom or instructional program rows define the core spending structure?
Latest scale $8,300,615 (38% op. equiv.)+8 pts versus the Sussex County average-$2,950,681 real movement from 2019-20 to 2025-26-$28,087 latest proposal movement; 0 pts of operating scale
Total Regular Programs-Instruction (Appropriation line 3200, $6,607,372)Total Regular Programs-Instruction (-$29,476 latest-file move)CategoriesTrend
Special revenue fundslarge current scale / local peer gap / inflation-adjusted movement
How large are grant-funded or otherwise outside-operating programs relative to operating budgets?
Latest scale $1,117,350 (5% op. equiv.)-12 pts versus the Sussex County average+$394,412 real movement from 2019-20 to 2025-26-$215,260 latest proposal movement; -1 pt of operating scale
Total Special Revenue Funds (Appropriation line 88760, $558,675)Total Special Revenue Funds (-$107,630 latest-file move)CategoriesProposalTrendSide files
Budget families are generated from contextual UFB revenue and appropriation source rows. Latest scale and peer gap use proposed operating budget as a common denominator; real movement is converted to 2025 dollars; proposal movement is nominal revised/current-to-proposed movement in the latest UFB file. Families can be nested, outside-operating, or repeated across files, so this is a reporting map rather than an additive budget schedule.
Proposal versus trend
The latest proposal and the loaded-year category trend do not answer the same question. For General current expense, the proposal is a counter-move: +$221,515 in nominal latest-file movement versus -$5,770,180 across loaded years after inflation. Across material family rows, this scan finds 5 continuing trends, 8 counter-moves, and 2 current-only moves.
Relationship
Loaded-year trend
Current proposal
How to read it
Counter-moveGeneral current expense
-$5,770,1802019-20 to 2025-26 in 2025 dollars; share moved -1 pt.
+$221,515+1 pt of proposed operating-budget scale.Total General Current Expense (Appropriation, line 72260, +$221,515)
The latest proposal points opposite the loaded-year real movement, so this is the first place to check whether the budget is pivoting.ProposalTrendCategoriesPeers
Continues trendState aid
-$4,785,4212019-20 to 2025-26 in 2025 dollars; share moved -15 pts.
-$83,1410 pts of proposed operating-budget scale.Categorical Special Education Aid (Revenue, line 440, +$184,024)
The latest proposal points in the same direction as the inflation-adjusted movement across loaded UFB years.ProposalTrendCategoriesPeers
Current-only moveTransfers and tuition
+$22,8692019-20 to 2025-26 in 2025 dollars; share moved +1 pt.
-$170,789-1 pt of proposed operating-budget scale.Total Undistributed Expenditures-Instruction (Tuition) (Appropriation, line 29180, -$204,495)
The latest proposal has a visible family move, while the loaded-year real trend is not material enough to call a direction.ProposalTrendCategoriesPeers
Counter-moveOther named rows
+$621,3852019-20 to 2025-26 in 2025 dollars; share moved +3 pts.
-$717,692-3 pts of proposed operating-budget scale.Adjustment for Prior Year Encumbrances (Revenue, line 710, -$361,070)
The latest proposal points opposite the loaded-year real movement, so this is the first place to check whether the budget is pivoting.ProposalTrendCategoriesPeers
Continues trendInstruction programs
-$2,950,6812019-20 to 2025-26 in 2025 dollars; share moved -3 pts.
-$28,0870 pts of proposed operating-budget scale.Total Regular Programs-Instruction (Appropriation, line 3200, -$29,476)
The latest proposal points in the same direction as the inflation-adjusted movement across loaded UFB years.ProposalTrendCategoriesPeers
Counter-moveLocal taxes and local sources
-$760,3752019-20 to 2025-26 in 2025 dollars; share moved +15 pts.
+$389,022+2 pts of proposed operating-budget scale.Total Tax Levy (Revenue, line 100/114, +$359,022)
The latest proposal points opposite the loaded-year real movement, so this is the first place to check whether the budget is pivoting.ProposalTrendCategoriesPeers
This bridge keeps timing bases separate. Loaded-year trend values are inflation-adjusted to 2025 dollars and compare the first and latest loaded UFB years; proposal values are nominal revised/current-to-proposed movement in the latest UFB file. A counter-move is a reporting prompt, not proof of a policy reversal or cause.
Budget reporting lead sheet
This lead sheet turns the generated budget signals into a reporting agenda: what looks most explainable, what question a resident should ask, and which caveat keeps the evidence from becoming an overclaim.
1Operating funding familysource familystate aid moved -$4.8 million after CPI-U from 2019-20 to 2025-26; -13 pts versus the Sussex County average; operating-budget-scale share moved -15 pts from 2019-20 to 2025-26. Source-family rows can be nested, contextual, or outside recurring operating basis.Reader questionIs the first read about the funding family, not just the total cost line?Do not overreadSource-family rows can be nested or contextual; they are not a tax bill, sustainability finding, or proof of spending quality.Revenue families
2Funding model87%The largest operating revenue source is local sources, 87% of the proposed operating budget, 11 pts above the Sussex County average.Reader questionWho pays for the operating budget, and is that funding mix typical for local peers?Do not overreadOperating revenue is General Fund operating revenue, not all-funds revenue or a tax-bill calculation.Revenue families
3Tax effort$25,255Tax levy per UFB on-roll student is $25,255, $5,781 above the Sussex County average; local rank 3 of 25.Reader questionHow does local tax effort compare once levy per planning student, estimated rate, and tax base are separated?Do not overreadEstimated tax-rate side-file rows are context; they are not audited property-tax bills.Tax context
4Named UFB row-5 ptsPreschool Education Aid is 0% of the operating-budget scale, -5 pts versus the peer average; local rank 18 of 26.Reader questionWhich named source row is large enough versus peers to deserve follow-up?Do not overreadNamed rows are contextual source-file lines; many are nested, subtotals, or outside-operating signals.Source rows
5Real-dollar change-$5,666,155After inflation, the operating budget changed -$5,666,155 from 2019-20 to 2025-26.Reader questionAfter inflation, is the long-run movement about operating scale, denominator movement, or both?Do not overreadReal-dollar movement is long-run context; it is separate from the latest proposal-column decision.Inflation trends
6Line movement-$4,320,245Largest inflation-adjusted named-line movement: Equalization Aid, -$4,320,245 from 2019-20 to 2025-26.Reader questionWhich named source row moved most after inflation across loaded UFB years?Do not overreadThe selected row is a reporting lead, not a complete explanation of the operating budget change.Line history
7Cost position$27,113NJDOE comparative cost is $27,113 per pupil, rank 4 of 25 among Sussex County districts, $3,205 above the Sussex County average.Reader questionDoes the cost rank still make sense after funding model, scale, placements, and outside-operating rows are considered?Do not overreadNJDOE comparative cost is the publisher’s metric; this is a comparison lead, not a judgment or a recomputed cost.Peer evidence
8Spending mix3%Special Revenue Funds equivalent is 3%, 6 pts below the Sussex County average; local rank 19 of 26.Reader questionWhich operating-use category makes the district unlike its peers?Do not overreadHigh-level use shares share one denominator, but lower-level UFB rows can overlap and should not be summed.Spending categories
Lead order comes from local peer gaps, UFB row scale, planning-enrollment rows, and inflation-adjusted movement. It ranks reportability, not importance to students or proof that a district should spend differently.
Editorial frame
For Kittatinny Regional, the useful budget question is how to read comparative cost is $3,205 above the Sussex County average, local sources supply 87% of operating revenue, largest use is general current expense at 98%, and real operating scale changed -$5,666,155 since 2019-20. UFB can establish the money basis, peer position, row scale, and loaded-year movement; it cannot by itself prove whether the pattern reflects policy choices, student need, contracts, facilities, tax capacity, or one-time accounting.
What UFB can establish
Operating funding familystate aid moved -$4.8 million after CPI-U from 2019-20 to 2025-26; -13 pts versus the Sussex County average; operating-budget-scale share moved -15 pts from 2019-20 to 2025-26. Source-family rows can be nested, contextual, or outside recurring operating basis.Revenue families
Funding modelThe largest operating revenue source is local sources, 87% of the proposed operating budget, 11 pts above the Sussex County average.Revenue families
Tax effortTax levy per UFB on-roll student is $25,255, $5,781 above the Sussex County average; local rank 3 of 25.Tax context
Named UFB rowPreschool Education Aid is 0% of the operating-budget scale, -5 pts versus the peer average; local rank 18 of 26.Source rows
What still needs reporting
Operating funding familyTrace the revenue family to aid notices, levy documents, reserve approvals, and board materials before calling it a funding shift.
Funding modelRead aid notices, budget-hearing materials, and board minutes to separate formula aid, one-time support, reserve use, and local decisions.
Tax effortUse municipal tax-bill, equalized-value, and rate documents to translate UFB levy/rate context into what local taxpayers actually experience.
Named UFB rowPull the budget-book narrative, account detail, and board agenda items behind the named row; UFB confirms scale, not the operational reason.
Competing readings to keep alive
Operating funding familyA funding-family signal does not prove tax burden, sustainability, or program quality by itself.
Funding modelA state-funded, locally funded, or fund-balance-heavy budget can produce the same cost figure for different reasons.
Tax effortLow levy per UFB on-roll does not automatically mean low household tax burden; high estimated rates do not by themselves prove school spending is the driver.
Named UFB rowA large named row can be a subtotal, nested line, restricted source, transfer, or one-year accounting change.
This frame is generated from the same UFB signals as the lead sheet. It is designed to prevent the report from turning row evidence into unsupported causality.
Budget model synthesis
Read this budget as higher local cost position, mostly locally funded, general-current centered, and real operating decline. The table below connects the strongest structural signals so the report is not just a list of panels.
Structural question
UFB evidence
Working read and proof section
Is this mainly a cost position or a scale story?
NJDOE comparative cost is $27,113, $3,205 above the Sussex County average; rank 4 of 25 locally; statewide rank 79 of 566; operating budget per UFB on-roll is $29,823, $1,525 below the Sussex County average
Can explainTreat cost rank as a starting signal, then test it against funding model, student/service load, denominator choices, and outside-operating rows before calling it efficiency, waste, or adequacy.Cannot proveA high or low rank does not prove value, waste, staffing quality, student need, or tax fairness by itself.Check: Peer evidence
Who pays, and is the tax-burden basis unusual?
local sources supply 87% of operating revenue, 11 pts above the Sussex County average; tax levy per UFB on-roll is $25,255, $5,781 above the Sussex County average; fund-balance/reserve sources equal $411,292
Can explainThe same per-pupil cost can mean different things in a locally funded, state-funded, or balance-supported budget. Operating revenue is not all-funds revenue, and UFB tax rows are context rather than a household tax bill.Cannot proveFunding share is not a full taxpayer-burden claim, and balance/reserve sources should not be read as recurring aid.Check: Operating funding and tax-burden basis
What does the operating budget buy differently?
largest high-level use is general current expense, 98% of operating budget; strongest peer mix gap is special revenue funds equivalent at 3%, 6 pts below the Sussex County average; named-row standout: Total Tax Levy is +15 pts versus peers
Can explainUse shares and named rows are reporting leads. They can reflect pass-throughs, accounting structure, program obligations, staffing, contracts, facilities, or policy choices, so the category label is not the cause.Cannot proveUFB rows can be nested, repeated, or outside the operating fund, so category differences are not an additive causal bridge.Check: Categories and lines
Does the student/service load change the cost reading?
budgeted out-of-district placements are 1, <1% of UFB on-roll; special-education planning share is 16%, 5 pts below the Sussex County average; free/reduced-price lunch is 11%, -13 pts versus county fall-enrollment context
Can explainPer-student comparisons move when the denominator, sent/received flows, special-education planning rows, or student-need context differ. These rows are context, not a quality or compliance finding by themselves.Cannot provePlanning-enrollment and placement rows do not replace fall enrollment, individual service plans, or audited program costs.Check: Costs and students
What is the live decision versus the real long-run movement?
latest proposal changes operating budget +$104,216; real operating scale changed -$5,666,155 from 2019-20 to 2025-26; UFB on-roll changed -206; operating per UFB on-roll changed +$513 after inflation
Can explainCurrent proposal changes are nominal latest-file decisions. Trend claims convert loaded years to real dollars, and per-student movement must separate the budget numerator from the UFB planning-enrollment denominator.Cannot proveA real-dollar movement does not identify the board decision, contract, aid formula, or accounting change that produced it.Check: Proposal and inflation trend
Which context rows may explain the budget year without being recurring operating spending?
fund-balance/reserve source rows total $411,292; largest is budgeted fund balance; projected close-year recap balances total $2.6 million; unusual-item file has 1 positive rows; largest is local at $236,000; shared-service file lists 12 arrangements
Can explainReserve, balance, unusual-item, shared-service, school-resource, tax-rate, and salary rows can explain a budget year, but they are mixed side files and should not be summed into operating spending.Cannot proveSide-file amounts are not audited recurring operating totals and may be explanations, balances, estimates, or staffing snapshots.Check: Side files
This is a generated synthesis of published UFB rows, local peer context, and loaded-year movement. It is a reporting frame, not a causal finding or a claim that unlike denominators can be added together.
Cost gap ledger
This ledger translates the cost comparison into the largest visible gaps against the Sussex County average. Dollar rows are shown per UFB planning student where the source row is not already a per-pupil measure, so a reader can see whether the story is broad operating scale, who pays, a use category, a pupil-cost row, or a service-load denominator.
Budget basis
This district
Gap vs average
How to read it
Proof
Published costNJDOE comparative cost
$27,113Sussex County average: $23,908
+$3,205Rank 4 of 25
This is the official comparison line. Use the rest of the ledger to see which budget bases point in the same or opposite direction.
Use rows show where dollars sit per planning student. They are clues, not an additive bridge, because UFB rows can be nested or outside operating funds.
Use rows show where dollars sit per planning student. They are clues, not an additive bridge, because UFB rows can be nested or outside operating funds.
Rows use the Sussex County average with usable latest-year UFB data. The ledger is not an additive decomposition: revenue rows, lower-level appropriation rows, outside-operating rows, and pupil-cost rows answer different questions and must be checked in their proof sections.
UFB source coverage
The latest matched UFB row for 2025-26 exposes 10 usable source families for this report. This inventory shows what each file can establish before the report turns those rows into peer comparisons, trend checks, and source tables.
Source family
Latest coverage
What it can establish
Where it appears
Summary
$21.6 million proposed operating budget; 7 loaded UFB years: 2019-20 to 2025-26.
Published comparative cost, operating budget, summary revenue shares, tax levy, and UFB on-roll planning enrollment.
peer evidence · anatomySummary rows are the profile-facing spine, but they do not replace detailed source files.
Revenue file
30 positive rows; 26 contextual rows in the appendix; largest: Total Revenues from Local Sources at $18.8 million.
Named aid, levy, fund-balance, reserve, tuition, grant, and other source rows behind the operating mix.
families · source rowsRevenue rows can include subtotals or non-operating sources; do not add the contextual rows into one revenue total.
Appropriation file
48 positive rows; 45 contextual rows in the appendix; largest: Total General Current Expense at $21.1 million.
High-level operating uses, fund totals, transfers, lower-level cost rows, capital, debt, and special-revenue scale.
categories · source rowsMany appropriation rows are nested; operating-equivalent shares are a scale reference, not an additive bridge.
Pupil-cost file
16 published per-pupil rows with latest proposed-year values.
NJDOE standardized per-pupil cost categories such as classroom, support, operations, administration, and benefits.
costs and studentsThese are NJDOE-published cost rows; the report does not recompute them from appropriations or enrollment.
Budget-enrollment file
8 planning rows; on-roll 725, special ed 118, sent 1.
students and service loadThese are planning rows, not fall enrollment, and counts should not be added to dollar rows.
Recap / balances
14 balance rows; Restricted-General Operating Budget: Impact Aid Reserve for General E... at $1.2 million.
Projected close-year balances, reserves, restricted balances, and fund-balance context.
side filesRecap balances are not current operating appropriations or spendable-cash claims.
Estimated tax file
5 municipal/regional slices; highest rate 0.7459.
Estimated school-tax rates, levy slices, equalized values, taxable values, and regional spread context.
tax effort · raw tax rowsTax-file rows are estimated UFB context, not tax-bill advice or audited property-tax data.
Unusual-item file
1 positive explanation row; $236,000 total flagged amount.
District-reported unusual revenue or appropriation explanations that may change the current-year story.
side-file explanationsUnusual rows can duplicate named revenue or appropriation rows and should not be added as a separate spending total.
Shared-services file
12 arrangement rows.
District-reported shared-service arrangements and optional savings fields.
shared-service profileReported savings are context rows, not audited offsets against the operating budget.
School-resource file
0 resource rows.
Published school-based resource statement rows where the district provides the side file.
school-resource rowsThese rows appear only for districts that publish the statement and can overlap with other operating rows.
Admin-salary file
4 listed salary rows; listed base salary total $459,090.
Selected administrative salary rows, FTE, shared-service flags, contract fields, and comments where published.
listed admin salariesThis is selected listed administration, not complete payroll or total compensation.
Presence in this inventory means the matched NJDOE User-Friendly Budget file includes usable rows for the latest budget year. Missing side-file rows may mean not published, not applicable, or no positive material entry; file coverage is evidence routing, not a fiscal total.
Statewide budget model
This district matches 1 generated statewide comparison frame. Those frames point to the fairest next comparison before reading every UFB source row.
$27,113 · 87% localHigh-cost, locally fundedPublished comparative cost is in the statewide upper quarter and operating revenue is mostly local.Read this with tax levy per UFB on-roll, county rank, scale, placement load, and reserve/fund-balance rows.Comparative cost is NJDOE’s published line; local share is General Fund operating revenue.
Model thresholds mirror the statewide budget explorer where possible: funding shares, transfer pressure, school-based budgeting, small UFB on-roll, placement load, outside-operating scale, high tax effort, and real-dollar movement. Frames can overlap.
Statewide slice comparisons
These latest-year slices compare the district with statewide groups that share its funding model, UFB on-roll scale, cost position, or category signals. Published comparative cost is $27,113. UFB on-roll here is 725.
Relative-cost ladder
Comparison frame
Measure
District
Comparison avg
Gap
Rank
Sussex CountyThis is the closest local comparison frame before statewide slices.
Comparative cost per pupil
$27,113
$23,908
+$3,205
4 of 25
All NJ UFB districtsThis is the statewide baseline before narrowing to a more comparable slice.
Comparative cost per pupil
$27,113
$23,591
+$3,522
79 of 566
500-2,499 UFB on-roll districtsUFB on-roll scale helps separate fixed-cost pressure from large-system operating scale.
Comparative cost per pupil
$27,113
$22,956
+$4,157
23 of 268
Mostly locally funded districtsFunding model changes what a cost comparison means, because local levy, state aid, and other sources carry different reader questions.
Comparative cost per pupil
$27,113
$24,352
+$2,761
63 of 368
Upper-quarter comparative-cost districtsThis compares the district with others already in a similar published comparative-cost band.
Comparative cost per pupil
$27,113
$26,391
+$722
22 of 85
Read down the ladder before treating one rank as the story: local peers, all NJ, and overlapping statewide slices can point in different directions.
Rank 79 of 566All NJ UFB districtsComparative cost per pupil: $27,113, $3,522 above the NJ average ($23,591). Operating budget per UFB on-roll student: $29,823, $9,430 below the NJ average ($39,253). This is the statewide baseline before narrowing to a more comparable slice.566 districts have usable comparative cost per pupil values in this latest-year slice. Slice membership is latest-year and overlapping.
Rank 23 of 268500-2,499 UFB on-roll districtsComparative cost per pupil: $27,113, $4,157 above the slice average ($22,956). Operating budget per UFB on-roll student: $29,823, $1,942 above the slice average ($27,881). UFB on-roll scale helps separate fixed-cost pressure from large-system operating scale.268 districts have usable comparative cost per pupil values in this latest-year slice. Slice membership is latest-year and overlapping.
Rank 63 of 368Mostly locally funded districtsComparative cost per pupil: $27,113, $2,761 above the slice average ($24,352). Local operating revenue share: 87%, 3 pts above the slice average (84%). Funding model changes what a cost comparison means, because local levy, state aid, and other sources carry different reader questions.368 districts have usable comparative cost per pupil values in this latest-year slice. Slice membership is latest-year and overlapping.
Rank 22 of 85Upper-quarter comparative-cost districtsComparative cost per pupil: $27,113, $722 above the slice average ($26,391). Operating budget per UFB on-roll student: $29,823, $1,490 below the slice average ($31,313). This compares the district with others already in a similar published comparative-cost band.85 districts have usable comparative cost per pupil values in this latest-year slice. Slice membership is latest-year and overlapping.
Slices are comparison frames, not causal peer cohorts. Districts can appear in several slices, and dollar figures in this panel are latest-year UFB dollars unless another section says it converts to real dollars.
Named similar-budget-model comps
The closest statewide comparison question is not only local geography. This screen names districts whose latest UFB profile is nearest on mostly locally funded, 500-2,499 UFB on-roll, general current expense centered, upper-quarter comparative cost, then keeps cost, funding, use, service, and tax clues in the same row.
These are algorithmic nearest neighbors across published latest-year UFB measures, not causal peers, targets, or quality ratings. The screen is meant to make statewide slice comparisons concrete before the report moves into local peer ranks and raw source rows.
What changed, and what drove it
This panel turns the first-to-latest UFB history into reporting leads: inflation-adjusted operating scale, denominator movement, peer-position change, source shifts, use shifts, and named rows.
-$5.7MOperating scaleAfter inflation, the proposed operating budget changed -$5,666,155 (-21%) from 2019-20 to 2025-26. UFB on-roll changed -206 over the same span. Operating budget per UFB on-roll student changed +$513.Uses proposed operating budget converted to 2025 dollars and UFB planning enrollment, not fall enrollment.
-15 ptsRevenue-source shiftState sources moved from 25% to 10% of the proposed operating budget, a real-dollar change of -$4,765,705.Revenue-source shares use the proposed operating budget as the denominator, so they describe operating structure rather than all-funds revenue.
+$3,205Comparative-cost peer gapAgainst the Sussex County average, this gap moved from +$1,553 in 2019-20 to +$3,205 in 2025-26.Money values are inflation-adjusted to 2025 dollars; peer averages use Sussex County districts with usable rows in each year.
-$4.3MLargest named-line decreaseEqualization Aid fell from $4,320,245 to $0.This is a contextual revenue row. Its operating-budget share changed -16 pts.
+$272KLargest named-line increaseStudent Activity Fund rose from $0 to $272,059.This is a contextual appropriation row. Its operating-budget share changed +1 pt.
This is not an additive budget bridge. UFB rows are contextual and sometimes nested, and loaded UFB year columns mix actual-cost, revised/original-budget, and proposed-budget bases.
Operating budget
$21.6 million
proposed General Fund, 2025-26
Per planning student
$29,823
operating budget divided by UFB on-roll
Peer cost rank
4 of 25
1 = highest comparative cost among Sussex County districts
Local sources
$18.8 million
87% of operating-budget scale
Top use family
38%
Instruction programs
Real per-student move
+$513
2019-20 to 2025-26, CPI-U adjusted
Budget report section
Reader questions
What should a resident ask before reading the row-level tables?
Budget walkthrough
Read the budget in five passes: money in, money out, costs and students, what changed, and which UFB side files deserve attention.
Money in
Local sources supplied 87% of the proposed operating budget, 11 pts above the Sussex County average.
Operating sources: local sources 87%, state sources 10%, federal sources 2%, fund balance / other 2%.
Tax levy: $18.3 million, or $25,255 per UFB on-roll student (3 of 25 locally).
Fund balance and reserve sources total $411,292; largest is budgeted fund balance at $261,292.
Money out
The largest high-level use is general current expense, $21.1 million or 98% of the operating budget.
General current expense: $21.1 million (98%).
Charter / renaissance transfers: $307,316 (1%).
Capital outlay: $207,357 (<1%).
Nested detail row: regular programs instruction is $6.6 million (31% of operating budget; peer average 24%).
Nested detail row: employee benefits is $4.0 million (19% of operating budget; peer average 18%).
Costs and students
NJDOE comparative cost is $27,113 per pupil, $3,205 above the Sussex County average (4 of 25 locally).
UFB on-roll planning enrollment is 725; fall enrollment on the district profile is 692.
Budgeted out-of-district placements total 1, <1% of UFB on-roll (21 of 21 locally).
Support services per pupil: $3,578, $867 below the Sussex County average.
Operations and maintenance per pupil: $3,554, $572 above the Sussex County average.
What changed
Operating budget per UFB on-roll changed +$513 after inflation from 2019-20 to 2025-26.
Comparative cost per pupil changed +$571 after inflation.
Largest named-line increase: Student Activity Fund, up $272,059 in 2025 dollars.
Largest named-line decrease: Total General Current Expense, down $5,770,180 in 2025 dollars.
Aggregate operating budget changed -$5,666,155 in real terms; read that scale check with the UFB on-roll denominator before treating it as the story.
Side files to check
Projected balance: Restricted-General Operating Budget: Impact Aid Reserve for General E... at $1.2 million, -$7,100 versus the prior balance column.
Projected balance: Restricted-General Operating Budget: Capital Reserve at $485,164, -$149,000 versus the prior balance column.
Largest unusual-item row: local at $236,000.
Shared-service entries: 12, savings often not reported.
Listed administrative salary rows total $459,090 across 4 UFB rows.
This walkthrough uses the same generated measures as the tables below. It is an orientation layer, not a substitute for the UFB source rows.
Budget diagnostic
These generated checks turn the UFB source files into reader questions: cost position, funding model, spending mix, student-service load, inflation-adjusted movement, and side-file context.
Is this a size story or a cost story?
Comparative cost is $27,113, $3,205 above the Sussex County average.
Operating budget per UFB on-roll student is $29,823, $1,525 below the Sussex County average.
All-funds spending is $22.2 million, $558,675 above the operating budget.
4% of operating dollars among Sussex County districts and 4% of UFB on-roll planning enrollment.
Comparative cost rank is 4 of 25 locally; statewide rank 79 of 566.
Who pays for the operating budget?
Largest operating source: local sources, 87% of operating revenue, 11 pts above the Sussex County average.
Operating-source mix: local sources 87%, state sources 10%, federal sources 2%, fund balance / other 2%.
Tax levy per UFB on-roll student is $25,255, rank 3 of 25 locally.
Estimated tax-rate file lists 5 municipal/regional slices; the highest total school-tax rate shown is 0.7459 per $100 of valuation.
Fund balance and reserve withdrawals total $411,292; largest is budgeted fund balance at $261,292.
Where does the spending mix differ?
Largest high-level use: general current expense, 98% of the operating budget.
Special Revenue Funds equivalent: 3%, 6 pts below the Sussex County average; local rank 19 of 26.
What student-service load is budgeted?
Budgeted out-of-district placements total 1, or <1% of UFB on-roll; rank 21 of 21 locally.
Special-education on-roll planning share is 16%, 5 pts below the Sussex County average.
Largest NJDOE pupil-cost gap: support services per pupil at $3,578, $867 below the Sussex County average.
What changed after inflation?
Operating budget per UFB on-roll changed +$513 after inflation from 2019-20 to 2025-26.
Comparative cost per pupil changed +$571 after inflation.
Largest named-line increase: Student Activity Fund, up $272,059 in 2025 dollars.
Largest named-line decrease: Total General Current Expense, down $5,770,180 in 2025 dollars.
Aggregate operating budget changed -$5,666,155 in real terms; read that scale check with the UFB on-roll denominator before treating it as the story.
What one-time notes, balances, or side files matter?
Largest projected balance row: Restricted-General Operating Budget: Impact Aid Reserve for General Expenses (Sec... at $1.2 million.
UFB unusual-item file lists 1 positive row; largest is local at $236,000.
Shared-service file lists 12 district-reported entries, with savings often not reported.
The diagnostics compare measures only where enough local peers have usable UFB values. Ranks and gaps are flags for reporting, not judgments about whether the spending is good or bad.
Budget report section
Proposal changes
What changed from revised/current to proposed, and which named rows explain the movement?
Current proposal changes
This section compares the latest UFB revised/current-budget column with the proposed-budget column. It answers what the proposal changes now, before the report turns to long-run inflation-adjusted trends.
+$104KOperating budgetThe proposed operating budget is +$104,216 (<1%) versus the revised/current-budget column. The Sussex County average proposal change was 2% of proposed operating-budget scale.
+$1,085Comparative costNJDOE published comparative cost moved +$1,085 per pupil (4%) from the revised/current column to the proposed column. The Sussex County average change was +$759.
+$400KLargest revenue rowLocal sources changed +$400,022 from revised/current to proposed. Peer average proposal movement for the same row was 4% of operating scale.
+$222KLargest use rowGeneral current expense changed +$221,515 from revised/current to proposed. Peer average proposal movement for the same row was 4% of operating scale.
-2UFB on-rollUFB on-roll planning enrollment changed -2 (>-1%) from revised/current to proposed. The Sussex County average on-roll proposal change was 3%.
Revenue proposal changes
UFB row
Revised/current
Proposed
Change
Op. equiv.
Peer avg
Local sourcesUFB line 370
$18,367,100
$18,767,122
+$400,022
2%
4%
Total tax levyUFB line 114
$17,951,100
$18,310,122
+$359,022
2%
3%
Special education aidUFB line 440
$691,576
$875,600
+$184,024
<1%
2%
Operating budgetUFB line 720
$21,517,511
$21,621,727
+$104,216
<1%
2%
Transportation aidUFB line 420
$630,048
$541,430
-$88,618
>-1%
<1%
Budgeted fund balanceUFB line 580
$324,431
$261,292
-$63,139
>-1%
<1%
State sourcesUFB line 520
$2,057,810
$2,116,520
+$58,710
<1%
<1%
Use proposal changes
UFB row
Revised/current
Proposed
Change
Op. equiv.
Peer avg
General current expenseUFB line 72260
$20,885,539
$21,107,054
+$221,515
1%
4%
Instruction tuitionUFB line 29180
$370,995
$166,500
-$204,495
>-1%
<1%
Special education instructionUFB line 10300
$1,695,704
$1,878,975
+$183,271
<1%
<1%
Employee benefitsUFB line 71260
$3,845,459
$4,028,473
+$183,014
<1%
2%
Capital outlayUFB line 76400
$358,362
$207,357
-$151,005
>-1%
-2%
Operations and maintenanceUFB line 51120
$2,121,210
$2,269,215
+$148,005
<1%
<1%
Special Revenue FundsUFB line 88760
$666,305
$558,675
-$107,630
>-1%
<1%
Cost and student rows
UFB row
Revised/current
Proposed
Change
Peer avg
Comparative cost
$26,028
$27,113
+$1,085
+$759
On-roll, full
609
607
-2
3%
Special education on-roll, full
118
118
0
2%
Classroom instruction
$15,115
$15,765
+$650
+$565
Classroom salaries and benefits
$14,711
$15,272
+$561
+$514
Operations and maintenance
$3,239
$3,554
+$315
+$44
Equipment costs
$315
$9
-$306
-$19
Support services
$3,473
$3,578
+$105
+$190
Classroom supplies and textbooks
$210
$270
+$60
+$34
Dollar rows are nominal latest-file dollars, not inflation-adjusted trend dollars. "Op. equiv." is the row change as a share of this district’s proposed operating budget; the peer average uses Sussex County districts with usable rows, so it is a scale comparison rather than an additive accounting bridge. Pupil-cost rows use NJDOE-published per-pupil lines, and enrollment rows are UFB planning enrollment, not fall enrollment.
Proposal package
The material named-row proposal scan has a net increase of +$328,523. The largest family in the package is Other named rows, with $551,937 of increases and $737,118 of reductions. Reductions in the same scan total $1,798,784 against $2,127,307 of increases.
Budget family
Increases
Reductions
Net scan
Peer net
Largest rows
Other named rows8 material named rows
$551,9373% of op. scale
$737,1183% of op. scale
-$185,181-1 pt of op. scale
+6 ptsSussex County average
Total Revenues from Local Sources (Revenue, line 370, +$400,022)Adjustment for Prior Year Encumbrances (Revenue, line 710, -$361,070)
Local taxes and local sources1 material named row
$359,0222% of op. scale
$00% of op. scale
+$359,022+2 pts of op. scale
+3 ptsSussex County average
Total Tax Levy (Revenue, line 100/114, +$359,022)No material reduction in this family.
State aid8 material named rows
$226,6901% of op. scale
$335,7952% of op. scale
-$109,105-1 pt of op. scale
+2 ptsSussex County average
Categorical Special Education Aid (Revenue, line 440, +$184,024)Categorical Transportation Aid (Revenue, line 420, -$88,618)
General current expense1 material named row
$221,5151% of op. scale
$00% of op. scale
+$221,515+1 pt of op. scale
+4 ptsSussex County average
Total General Current Expense (Appropriation, line 72260, +$221,515)No material reduction in this family.
Special revenue funds2 material named rows
$00% of op. scale
$215,260<1% of op. scale
-$215,260-1 pt of op. scale
+1 ptSussex County average
No material increase in this family.Total Special Revenue Funds (Appropriation, line 88760, -$107,630)
Transfers and tuition2 material named rows
$33,706<1% of op. scale
$204,495<1% of op. scale
-$170,789-1 pt of op. scale
+1 ptSussex County average
Transfer of Funds to Charter Schools (Appropriation, line 84000, +$33,706)Total Undistributed Expenditures-Instruction (Tuition) (Appropriation, line 29180, -$204,495)
Special education and student supports2 material named rows
$183,271<1% of op. scale
$45,605<1% of op. scale
+$137,666+1 pt of op. scale
+1 ptSussex County average
Total Special Education-Instruction (Appropriation, line 10300, +$183,271)Undistributed Expenditures–Other Support Services, Students–Extraordi... (Appropriation, line 41080, -$45,605)
Employee benefits1 material named row
$183,014<1% of op. scale
$00% of op. scale
+$183,014+1 pt of op. scale
+2 ptsSussex County average
Total Personal Services-Employee Benefits (Appropriation, line 71260, +$183,014)No material reduction in this family.
This panel groups material named UFB proposal-row movement between the revised/current and proposed columns. Dollar changes are nominal latest-file dollars. Increases, reductions, and net scan values are a reporting summary of contextual source rows, not a balanced accounting bridge, because UFB rows can be nested, repeated, subtotals, or outside the operating fund. Peer net is the average same-family net movement as a share of proposed operating budget among Sussex County districts with usable rows.
Named-line proposal drivers
This table scans the latest UFB revenue and appropriation files for named rows that changed between the revised/current-budget and proposed-budget columns. It gives the proposal story row names after the standardized summary rows above.
The largest named increase in this all-line scan is Total Revenues from Local Sources, up $400,022 in the revenue file. The largest named reduction is Adjustment for Prior Year Encumbrances, down $361,070 in the revenue file.
UFB row
Revised/current
Proposed
Change
Op. equiv.
Peer avg
Total Revenues from Local SourcesRevenue | Subtotal | UFB line 370 | Acct. '
$18,367,100
$18,767,122
+$400,022
2%
4%n=26
Adjustment for Prior Year EncumbrancesRevenue | Account row | UFB line 710 | Acct. '
$361,070
$0
-$361,070
-2%
-1%n=23
Total Tax LevyRevenue | Subtotal | UFB line 100/114 | Acct. '10-1210
$17,951,100
$18,310,122
+$359,022
2%
3%n=25
Total EquipmentUse | Subtotal | UFB line 75880 | Acct. '12-XXX-XXX-73
$228,652
$6,500
-$222,152
-1%
>-1%n=12
Total General Current ExpenseUse | Subtotal | UFB line 72260 | Acct. '
$20,885,539
$21,107,054
+$221,515
1%
4%n=26
Total Undistributed Expenditures-Instruction (Tuition)Use | Subtotal | UFB line 29180 | Acct. '11-000-100-XX
$370,995
$166,500
-$204,495
>-1%
<1%n=23
Categorical Special Education AidRevenue | Account row | UFB line 440 | Acct. '10-3132
$691,576
$875,600
+$184,024
<1%
2%n=25
Total Special Education-InstructionUse | Subtotal | UFB line 10300 | Acct. '11-2XX-100-XX
$1,695,704
$1,878,975
+$183,271
<1%
<1%n=26
Total Personal Services-Employee BenefitsUse | Subtotal | UFB line 71260 | Acct. '11-XXX-XXX-2X
$3,845,459
$4,028,473
+$183,014
<1%
2%n=26
Total Capital OutlayUse | Subtotal | UFB line 76400 | Acct. '
$358,362
$207,357
-$151,005
>-1%
-2%n=23
Withdrawal from Capital Reserve for Local ShareRevenue | Account row | UFB line 600 | Acct. '10-307
$0
$150,000
+$150,000
<1%
-3%n=15
Total Undistributed Expenditures-Operation and Maintenance of Plant ServicesUse | Subtotal | UFB line 51120 | Acct. '11-000-26X-XX
$2,121,210
$2,269,215
+$148,005
<1%
<1%n=26
Total Special Revenue FundsUse | Subtotal | UFB line 88760 | Acct. '
$666,305
$558,675
-$107,630
>-1%
<1%n=26
Total Grants and EntitlementsRevenue | Subtotal | UFB line 840 | Acct. '
$666,305
$558,675
-$107,630
>-1%
<1%n=26
Dollar changes are nominal latest-file dollars. "Op. equiv." is the row change as a share of this district's proposed operating budget. The peer average is the same source row among Sussex County districts with usable changed rows, not a target. Subtotal rows and detail rows can overlap, rows can move because a grant or fund section is being closed out, and these rows are evidence for reporting questions rather than an additive accounting bridge.
Budget report section
Peer evidence
Where does this district sit among local peers, named neighbors, and peer trends?
Local peer evidence
Each strip shows one generated budget measure across Sussex County districts. Gray dots are peer districts, the accent dot is this district, and the dashed mark is the Sussex County average. Each row uses its own scale so the reader can see the local distribution behind the rank and gap; higher values are not automatically better or worse.
Named peer context
These markers name the Sussex County districts around this district, so a rank or average can be checked against specific local districts rather than anonymous dots alone.
Comparative cost per pupil
$27,113Rank 4 of 25; +$3,205 vs Sussex County average.
Each measure keeps its own unit and denominator. "Next higher" and "next lower" mean numerically higher or lower on that measure, not better or worse; links open the named district budget report when available.
Local comparison roster
This roster names 26 rows in the local peer set behind averages and ranks for Sussex County districts. 25 have a usable NJDOE comparative-cost value; this district is 4 of 25 on that published cost line at $27,113.
This is the local comparison universe used elsewhere in this report when the Sussex County average is available. Comparative cost is NJDOE's published per-pupil line, not operating budget divided by enrollment. UFB on-roll is the planning-enrollment denominator, and operating budget is proposed General Fund operating scale; the funding-model column uses proposed General Fund operating revenue shares, not all-funds revenue.
Current operating mix versus peers
These stacked bars put the latest operating-budget composition beside the Sussex County average before the report moves into row-level trends. They answer a narrower question than the cost trend: whether this district funds or uses its operating budget differently from local peers.
Operating revenue sources
Local sources: 87% here versus 76% for the county avg, a +11 pts gap.
Local sourcesState sourcesFederal sourcesFund balance / other
General Fund operating revenue sources, not all-funds revenue or tax bills. Peer bar is the unweighted average among 26 local peer rows with usable latest-year mix data.
High-level operating uses
Capital outlay: <1% here versus 2% for the county avg, a -1 pt gap.
General current expenseCharter / renaissance transfersCapital outlay
High-level General Fund appropriation rows; lower-level rows can be nested. Peer bar is the unweighted average among 26 local peer rows with usable latest-year mix data.
All shares use the latest proposed General Fund operating budget as the denominator. The comparison is a local peer benchmark, not a target, adequacy finding, accounting bridge, or proof that any category is discretionary.
Position over time
Measure
First peer gap
Latest peer gap
Gap movement
Comparative cost per pupil
2019-20: +$1,553
2025-26: +$3,205
+$1,652
Operations and maintenance per pupil
2019-20: -$274
2025-26: +$572
+$846
Support services per pupil
2019-20: -$1,074
2025-26: -$867
+$207
Classroom instruction per pupil
2019-20: +$1,512
2025-26: +$2,293
+$781
Local operating revenue share
2019-20: -2 pts
2025-26: +11 pts
+12 pts
Each row tracks this district against the Sussex County average for a selected UFB measure. Money measures are converted to 2025 dollars; percentage measures keep their stated UFB denominators. Rows use independent zoomed axes, so compare the labeled gaps and the table rather than comparing vertical distance across different measures.
Current operating revenue mix
Local sourcesState sourcesFederal sourcesFund balance / other
This bar shows proposed General Fund operating revenue sources for the latest UFB year. It is not an all-funds revenue mix.
Budget report section
Trends and inflation
After inflation, what changed in scale, per-student cost, funding mix, and named lines?
Budget turning points
The largest surfaced annual turn is the source-family turn in 2022-23 to 2023-24. This table looks at consecutive loaded UFB years, so the question is when a budget signal changed after inflation, versus peers, or against its denominator; ordinary nominal growth stays background.
Turn
Signal
How to read it
Check next
Real per-student cost turn2024-25 to 2025-26
+$959Operating budget per UFB on-roll student moved +$959 in 2025 dollars. UFB planning on-roll moved -27 students in the same window.
This names the annual period where real operating scale per planning student moved most; it does not prove service quality, efficiency, or program cause.
-$2,672,236Federal grants moved -$2,672,236 after inflation (-12 pts of operating scale). Largest latest row: Total Federal Projects.
This groups selected UFB revenue and appropriation rows into a reporting family. Rows can be nested, so use it as a route to proof, not an additive accounting bridge.
-7 ptsBudgeted sent-placement share moved -7 pts of UFB planning on-roll; latest share <1%.
This is a denominator and service-load signal. It can change the per-student read, but it is not by itself proof of service expansion, contraction, or need.
Annual turns compare adjacent loaded User-Friendly Budget years. Money movements are converted to 2025 dollars with BLS CPI-U annual averages; peer gaps use the same local peer trend basis as the position-over-time panel. Mixed units are intentionally kept in a table so source families, named rows, peer gaps, payer mix, and student-load signals are not read as one additive scale.
The latest 2025-26 file does not carry one clean time series. It carries two actual-cost columns, original and revised/current budget columns for the prior budget year, and the proposed-budget column. Compared with the latest actual-cost column (2023-24), the proposed comparative cost is +$1,948 in 2025 dollars. Compared with the revised/current budget column (2024-25), the proposed column is +$1,085 in nominal UFB dollars.
School year
UFB basis
Published comparative cost
2025 dollars
How to use it
2022-23Year 1
Actual cost
$22,838
$25,124
First actual-cost column in the latest UFB file.
2023-24Year 2
Actual cost
$23,817
$25,165
Second actual-cost column in the latest UFB file.
2024-25Year 3
Original budget
$25,433
$26,102
Original budget column for the year before the proposed budget.
2024-25Year 4
Revised/current budget
$26,028
$26,713
Revised or current budget column for the year before the proposed budget.
2025-26Year 5
Proposed budget
$27,113
$27,113
Proposed budget column for the latest UFB year.
These are NJDOE-published comparative-cost rows from the latest UFB file. The 2025-dollar column is an interpretation aid using BLS CPI-U annual averages; it does not turn original, revised/current, and proposed budget columns into audited actual spending, and it should not be mixed with the nominal revised/current-to-proposed proposal tables.
Per-student cost change anatomy
The denominator amplified the per-student number: UFB on-roll fell from 931 to 725, adding $6,599 per student after the budget numerator step.
+$513Per-student movement Operating budget per UFB on-roll moved from $29,310 to $29,823 after inflation.
-$6,086Budget numerator effect Latest real operating dollars against 2019-20 UFB on-roll isolate the budget-size effect.
+$6,599Enrollment denominator effect Switching to 2025-26 UFB on-roll shows whether enrollment amplified or dampened the change.
Local peer gap. Operating per UFB on-roll was -$1,525 versus the Sussex County average in 2025-26; the gap moved +$3,752 since 2019-20.
Arithmetic bridge
Step
Per-student value
Interpretation
Starting point, 2019-20
$29,310
Real operating budget divided by first-year UFB on-roll.
Budget numerator effect
-$6,086
Move to 2025-26 real operating dollars while holding 2019-20 UFB on-roll constant.
Enrollment denominator effect
+$6,599
Then move from 931 to 725 UFB on-roll students.
Ending point, 2025-26
$29,823
The district’s latest real operating budget per UFB on-roll student.
Underlying measures
Measure
2019-20
2025-26
Change
Operating budget
$27,287,882
$21,621,727
-$5,666,155 -21%
UFB on-roll planning enrollment
931
725
-206 -22%
Operating per UFB on-roll
$29,310
$29,823
+$513
Sussex County average op. per UFB on-roll
$34,587
$31,348
-$3,239
NJDOE comparative cost per pupil
$26,542
$27,113
+$571
Named rows to check against the numerator
The numerator effect is a net scale check. These are the largest inflation-adjusted named UFB row movements to inspect against it; rows can be contextual or nested.
UFB row
2019-20
2025-26
Real change
Equalization AidRevenue
$4,320,245
$0
-$4,320,245
Total Regular Programs-InstructionAppropriation
$9,137,594
$6,607,372
-$2,530,222
Total Personal Services-Employee BenefitsAppropriation
$5,240,759
$4,028,473
-$1,212,286
Total Tax LevyRevenue
$18,726,930
$18,310,122
-$416,808
This is arithmetic decomposition, not causal modeling. It uses proposed operating budget converted to 2025 dollars and UFB on-roll planning enrollment. Operating budget per UFB on-roll is a scale check; it does not replace NJDOE’s published comparative-cost line, and UFB planning enrollment can differ from fall enrollment.
Operating funding shift
Local share rose as state share fell. Local sources moved from 71% to 87% of proposed operating funding, +16 pts from 2019-20 to 2025-26. The largest real-dollar source movement was state sources, -$4,765,705 after inflation. In the latest file, the biggest local peer gap was local sources, +11 pts versus the Sussex County average.
Local upFunding-model signalClassification from first-to-latest operating-source share movement.
+16 ptsLargest share movementLocal sources, share of proposed operating budget.
-$4,765,705Largest real-dollar movementState sources, converted to 2025 dollars.
+11 ptsLatest local peer gapLocal sources, this district minus the Sussex County average.
Local sourcesState sourcesFederal sourcesFund balance / other
Operating source
2019-20 share
2025-26 share
Share move
Real source move
Sussex County average
Latest peer gap
Local sources
71%
87%
+16 pts
-$518,083
76%
+11 pts
State sources
25%
10%
-15 pts
-$4,765,705
18%
-8 pts
Fund balance / other
3%
2%
-1 pt
-$347,953
<1%
+1 pt
Federal sources
1%
2%
0 pts
-$34,414
2%
0 pts
Operating revenue here means General Fund operating revenue in the UFB summary, not all-funds revenue. Shares use each UFB year's proposed operating budget as the denominator; real-dollar movement converts source dollars to 2025 dollars with CPI-U. The fund balance / other bucket is a funding-model signal, while named fund-balance, reserve, and carryover source rows are separated in the source-history panel below.
Loaded-year budget ledger
From 2019-20 to 2025-26, operating budget -$5,666,155; operating per on-roll +$513 in 2025 dollars.
Year
Operating budget
UFB on-roll
Op./on-roll
Peer op./on-roll
Comparative cost
Peer comp. cost
Funding mix
Largest use
2019-20
$27,287,882
931
$29,310
$34,587
$26,542
$24,988
local 71% / state 25% / federal 1%
General current expense 98%
2020-21
$26,871,028
903
$29,758
$35,319
$27,068
$25,187
local 73% / state 22% / federal 1%
General current expense 98%
2021-22
$24,726,496
844
$29,297
$33,584
$26,292
$24,979
local 77% / state 18% / federal 1%
General current expense 96%
2022-23
$22,433,671
785
$28,578
$32,304
$25,635
$23,749
local 80% / state 13% / federal 1%
General current expense 97%
2023-24
$21,789,033
759
$28,708
$31,539
$26,168
$23,144
local 81% / state 10% / federal 2%
General current expense 99%
2024-25
$21,705,837
752
$28,864
$30,727
$26,102
$23,091
local 87% / state 10% / federal 2%
General current expense 98%
2025-26
$21,621,727
725
$29,823
$31,348
$27,113
$23,908
local 87% / state 10% / federal 2%
General current expense 98%
Money columns are converted to 2025 dollars using BLS CPI-U annual averages. Peer columns use the Sussex County average when at least six local peer districts have usable UFB rows for that year. On-roll is UFB planning enrollment, not fall enrollment; UFB year columns mix actual-cost, revised/original-budget, and proposed-budget bases.
Fund balance and reserve source history
In the latest UFB proposal columns, named fund-balance, reserve, and carryover source rows move +$86,861 from current/revised to proposed (0 pts of operating scale). Latest named source rows total $411,292, 2% of operating-budget scale. For scale, local, state, and federal operating-revenue summaries excluding the other/fund-balance bucket equal 98% of operating-budget scale. The named-source-row scale is -4 pts versus the Sussex County average. After inflation, the named-source-row total changed -$159,061 from 2019-20 to 2025-26 (0 pts of operating scale). Largest latest row: Budgeted fund balance, $261,292. Largest proposal-column movement: Capital reserve, local share, +$150,000.
Budgeted fund balance
How much of the operating budget is supported by prior-year balance?
Latest source$261,2921% op. equiv.Peer avg4%-3 pts vs peersProposal move-$63,1390 pts vs currentReal movement-$57,2060 pts op. shift
Latest source rowLine 580; current/revised $324,431 to proposed $261,292
Budgeted fund balance is a planned source row. It is not, by itself, proof of a structural deficit or a cash-balance claim.
Capital reserve, local share
Are capital-reserve withdrawals part of the local source picture?
Latest source$150,000<1% op. equiv.Peer avg<1%0 pts vs peersProposal move+$150,000+1 pt vs currentReal movement-$101,8550 pts op. shift
Latest source rowLine 600; current/revised $0 to proposed $150,000
Capital-reserve rows often relate to capital projects or local share; keep them separate from recurring classroom operations.
Preschool aid carryover
Is prior-year preschool aid carryover supporting this budget year?
Latest source$00% op. equiv.Peer avg<1%-1 pt vs peersProposal moven/an/a vs currentReal movement$00 pts op. shift
Latest source rowLine 755; latest proposed $0
Preschool carryover is program-restricted context and can sit outside the ordinary local/state operating-revenue story.
Rows are named UFB revenue-source rows for fund balance, reserve withdrawals, and carryover. They are contextual source rows, not audited cash, recurring revenue, an additive funding bridge, or proof of structural imbalance. Latest source and peer average are scaled to each district's proposed operating budget. Proposal movement uses the latest UFB current/revised and proposed columns. Real movement compares 2019-20 with 2025-26 in 2025 dollars, with operating-equivalent shares using each year's proposed operating budget. Peer avg is the Sussex County average where at least six local peer districts have usable revenue rows.
Named-line history evidence
Equalization Aid
Revenue row · fell to no positive latest-year row
2019-20$4.3M16% op.
2020-21$3.7M14% op.
2021-22$2.4M10% op.
2022-23$981K4% op.
2023-24$235K1% op.
2024-25$35,687<1% op.
2025-26$00% op.
Total Tax Levy
Revenue row · changed unevenly across the loaded years
2019-20$18.7M69% op.
2020-21$19.1M71% op.
2021-22$18.7M75% op.
2022-23$17.6M79% op.
2023-24$17.3M79% op.
2024-25$18.4M85% op.
2025-26$18.3M85% op.
Total Regular Programs-Instruction
Appropriation row · mostly falling in real dollars
2019-20$9.1M33% op.
2020-21$9.3M35% op.
2021-22$8.4M34% op.
2022-23$7.6M34% op.
2023-24$7.2M33% op.
2024-25$6.9M32% op.
2025-26$6.6M31% op.
Total Personal Services-Employee Benefits
Appropriation row · mostly falling in real dollars
2019-20$5.2M19% op.
2020-21$4.8M18% op.
2021-22$4.1M16% op.
2022-23$3.9M17% op.
2023-24$3.8M17% op.
2024-25$4.0M18% op.
2025-26$4.0M19% op.
Adjustment Aid
Revenue row · fell to no positive latest-year row
2019-20$360K1% op.
2020-21$00% op.
2021-22$00% op.
2022-23$00% op.
2023-24$00% op.
2024-25$00% op.
2025-26$00% op.
Student Activity Fund
Appropriation row · appeared after the first loaded year
2019-20$00% op.
2020-21$00% op.
2021-22$474K2% op.
2022-23$329K1% op.
2023-24$316K1% op.
2024-25$307K1% op.
2025-26$272K1% op.
Rows are selected from the strongest contextual named-line movers in this district report. Amounts are converted to 2025 dollars; the smaller note in each year is the row as a share of that year's proposed operating budget. A $0 cell means the source row had no positive proposed amount in that loaded UFB year. Rows are source-file evidence and can be nested, so they should not be added together.
Operating revenue mix over time
Local sourcesState sourcesFederal sourcesFund balance / other
Each stacked bar shows operating revenue sources as a share of that UFB year’s proposed operating budget. The categories are operating-fund sources, not all-funds revenue. UFB year columns mix actual-cost, revised/original-budget, and proposed-budget bases, so use the bars as a structural trend, not an audited year-over-year bridge.
Operating use mix over time
General current expenseCharter / renaissance transfersCapital outlay
Each stacked bar shows high-level General Fund appropriation rows as shares of that UFB year’s proposed operating budget. The chart uses only rows that can be treated as high-level operating uses; detailed rows below are nested and non-additive. UFB year columns mix actual-cost, revised/original-budget, and proposed-budget bases, so use the bars as a structural trend, not an audited year-over-year bridge.
This districtSussex County average
Budget report section
Categories and lines
Which spending categories, budget families, and source rows are large or unusual?
Budget family context matrix
Largest current family signal: General current expense, $21,107,054 or 98% of operating-budget scale. Largest real movement: General current expense, -$5,770,180 from 2019-20 to 2025-26. Widest peer gap: Preschool, 16 pts below the Sussex County average.
Family and source row
Latest scale
Peer gap
Real movement
General current expense1 latest rowsLargest latest rowTotal General Current ExpenseAppropriation line 72260 · $21,107,054
98%$21,107,054
0 ptspeer avg 97%
-$5,770,180-1 pt op. shift
Local taxes and local sources2 latest rowsLargest latest rowTotal Tax LevyRevenue line 100/114 · $18,310,122
Plant, operations, and maintenance1 latest rowsLargest latest rowTotal Undistributed Expenditures-Operation and Maintenance of Plant ServicesAppropriation line 51120 · $2,269,215
10%$2,269,215
+1 ptpeer avg 10%
-$22,773+2 pts op. shift
Capital, facilities, and debt2 latest rowsLargest latest rowTotal Capital OutlayAppropriation line 76400 · $207,357
2%$407,214
-5 ptspeer avg 7%
-$810,746-3 pts op. shift
This matrix ranks the highest-signal UFB families for this district. Latest scale is 2025-26 source-row dollars divided by proposed operating budget; peer gap uses the same denominator against the Sussex County average; real movement compares 2019-20 with 2025-26 in 2025 dollars. Bars are scaled separately within each metric column. Families are contextual, nested source-row groups, not an additive accounting schedule.
Named family peer context
This names the local districts nearest this district on selected source-family shares, so category claims can be checked against specific peers rather than only the Sussex County average.
Family and source row
This district
Named local checks
Local range
Local taxes and local sourcesHow much of the budget story is local levy, tuition, fees, or miscellaneous local revenue?Total Tax LevyRevenue line 100/114; $18,310,122
86%$18,546,122; rank 7 of 26+12 pts vs Sussex County average (74%)
Instruction programsWhich classroom or instructional program rows define the core spending structure?Total Regular Programs-InstructionAppropriation line 3200; $6,607,372
38%$8,300,615; rank 3 of 26+8 pts vs Sussex County average (30%)
Ogdensburg Boro59% to Sussex Co Ed Serv Comm0%Includes aid rows other than preschool-specific rows, which are separated because they often move as a program block.
General current expenseHow much of the operating story sits in the broad current-expense row before lower-level categories are inspected?Total General Current ExpenseAppropriation line 72260; $21,107,054
98%$21,107,054; rank 16 of 260 pts vs Sussex County average (97%)
High Point Regional100% to Stanhope Boro91%General current expense is a high-level operating row; lower-level rows inside it can overlap and should not be added back to it.
PreschoolIs preschool aid, carryover, instruction, or support service scale material?No positive latest-year source row.
0%$0; rank 18 of 26-16 pts vs Sussex County average (16%)
Next higherSparta Twp11%Next lowerNo local peer lower
Ogdensburg Boro43% to Byram Twp0%Preschool rows can appear in revenue and appropriation files and can be outside ordinary K-12 comparisons.
Shares use 2025-26 source-family dollars divided by each district’s proposed operating budget. "Next higher" and "next lower" are numerically higher or lower on that same share, not better or worse. Families are contextual, nested UFB source-row groups, so read named peers as reporting checks rather than an additive accounting schedule.
Category history and peer scale
Special Revenue Funds sits 6 pts below the Sussex County average. General current expense changed -$5,770,180 in real dollars from 2019-20 to 2025-26.
Budget category
Layer
Latest amount
Latest op. equiv.
Peer avg
Share change
Real $ change
General current expense
High-level operating use
$21,107,054
98%
97%
-1 pt
-$5,770,180
Charter / Renaissance transfers
High-level operating use
$307,316
1%
<1%
+1 pt
+$212,567
Capital outlay
High-level operating use
$207,357
<1%
2%
0 pts
-$108,541
Core instruction rows
Nested cost row
$8,486,847
39%
35%
-2 pts
-$2,738,981
Student supports and services
Nested cost row
$1,274,532
6%
9%
0 pts
-$224,977
Instruction tuition
Nested cost row
$166,500
<1%
5%
-1 pt
-$189,698
Administration and central services
Nested cost row
$1,411,370
7%
7%
-1 pt
-$710,415
Operations and maintenance
Nested cost row
$2,269,215
10%
10%
+2 pts
-$22,773
Student transportation
Nested cost row
$1,636,274
8%
7%
0 pts
-$306,791
Employee benefits
Nested cost row
$4,028,473
19%
18%
-1 pt
-$1,212,286
Special Revenue Funds
Outside-operating scale
$558,675
3%
9%
+1 pt
+$197,206
Debt Service Funds
Outside-operating scale
$0
0%
2%
-1 pt
-$293,711
Rows mix high-level operating uses, nested lower-level cost rows, and outside-operating scale rows, so do not add them. Latest op. equiv., peer avg, and share change use proposed operating budget as the denominator. Real-dollar change is from 2019-20 to 2025-26 in 2025 dollars. Peer avg is the Sussex County average where at least six local peer districts have usable UFB rows.
Budget family lens
Largest family-level source-row signal: General current expense, $21,107,054 or 98% of operating-budget scale. Largest first-to-latest real movement: General current expense, -$5,770,180 in 2025 dollars. Widest local peer gap: Preschool, 16 pts below the Sussex County average on the same operating-scale basis.
General current expense
How much of the operating story sits in the broad current-expense row before lower-level categories are inspected?
Largest latest rowTotal Federal ProjectsAppropriation line 88740 · '20-XXX-XXX-XX · $255,872
Federal rows are source-file grant lines and can sit outside the operating-budget story.
This groups contextual UFB revenue and appropriation rows into the same reader-facing families used by the statewide budget explorer. Latest scale uses 2025-26 proposed source-row dollars divided by proposed operating budget; real movement compares 2019-20 with 2025-26 in 2025 dollars. Peer avg is the Sussex County average where at least six local peer districts have usable UFB rows. Families are reporting lenses over nested source rows, not additive accounting schedules.
Budget lines that moved
UFB row
Type
2019-20
2025-26
Real change
Op. share change
Total Revenues from State Sources
Revenue
$6,882,225
$2,116,520
-$4,765,705
-15 pts
Equalization Aid
Revenue
$4,320,245
$0
-$4,320,245
-16 pts
Total General Current Expense
Appropriation
$26,877,234
$21,107,054
-$5,770,180
-1 pt
Total Revenues from Local Sources
Revenue
$19,285,205
$18,767,122
-$518,083
+16 pts
Total Tax Levy
Revenue
$18,726,930
$18,310,122
-$416,808
+16 pts
Total Regular Programs-Instruction
Appropriation
$9,137,594
$6,607,372
-$2,530,222
-3 pts
Total Undistributed Expenditures
Appropriation
$14,175,410
$11,494,772
-$2,680,638
+1 pt
Total Personal Services-Employee Benefits
Appropriation
$5,240,759
$4,028,473
-$1,212,286
-1 pt
Total Undistributed Expenditures-Support Services-School Administration
Appropriation
$1,263,416
$665,904
-$597,512
-2 pts
Adjustment Aid
Revenue
$359,927
$0
-$359,927
-1 pt
Ranked contextual UFB revenue and appropriation rows by movement from 2019-20 to 2025-26. Amounts are inflation-adjusted to 2025 dollars using BLS CPI-U annual averages. Rows are selected and often nested, so they do not add to a complete budget; the UFB year columns also mix actual-cost, revised/original-budget, and proposed-budget bases.
Budget report section
Costs and students
Which denominator, service-load, need, labor, and pupil-cost rows change the per-student read?
Cost basis reconciliation
The cost story changes by basis: NJDOE comparative cost is $27,113, $3,205 above the Sussex County average, while operating budget per UFB on-roll is $29,823, $1,525 below the Sussex County average. A rank claim should name which numerator and denominator produced it.
Per-student basis
This district
Local peer read
What it means
NJDOE comparative cost per pupil
$27,113
$3,205 above the Sussex County average; Sussex County average: $23,908; rank 4 of 25.
Published NJDOE comparative-cost line. The report does not recompute it from operating dollars or enrollment.
Operating budget per UFB on-roll
$29,823
$1,525 below the Sussex County average; Sussex County average: $31,348; rank 9 of 26.
Proposed General Fund operating budget divided by UFB planning on-roll. This is a scale check, not the NJDOE comparative-cost line.
Operating budget per fall-enrolled student
$31,245
$4,643 above the Sussex County average; Sussex County average: $26,602; rank 8 of 26.
Proposed operating budget divided by NJDOE fall enrollment on the district profile. The local average is aggregate-weighted so tiny fall denominators do not dominate; this does not replace NJDOE’s cost metric.
All-funds net spending per UFB on-roll
$30,594
$3,137 below the Sussex County average; Sussex County average: $33,731; rank 8 of 26.
All-funds net spending divided by UFB planning on-roll. Includes outside-operating rows such as grants, debt, or capital and should not be read as recurring operating cost.
Tax levy per UFB on-roll
$25,255
$5,781 above the Sussex County average; Sussex County average: $19,474; rank 3 of 25.
Local funding pressure per planning student. This is not a spending-cost metric and is not tax-bill advice.
Use this panel before comparing per-pupil figures: the same district can look high, low, or ordinary depending on whether the report is using NJDOE comparative cost, operating budget, fall enrollment, all-funds totals, or tax levy.
Student flow and money path
The budget route map puts the cost question into reader terms: special-education planning load is 16% of UFB on-roll. Dollar rows use operating-budget shares; student-flow rows use UFB planning-enrollment shares, so the table keeps the evidence separate instead of adding it together.
Path
Latest scale
Local peer read
Read as
General current expense
$21.1 million (98% of operating)
near the Sussex County average; Sussex County average: 97%; rank 16 of 26.
The broad district-run operating base. Lower-level instructional, support, benefits, operations, and administrative rows can sit inside or beside this accounting path.
School-based budgeting
no positive latest row
near the Sussex County average; Sussex County average: 0%; rank 1 of 26.
A published school-resource allocation path, where present. It is not an added cost on top of the same operating budget without reading the source rows.
Charter / Renaissance transfers
$307,316 (1% of operating)
near the Sussex County average; Sussex County average: <1%; rank 7 of 26.
Operating dollars routed to charter or Renaissance rows. Read beside resident enrollment, district-run enrollment, and charter/Renaissance context before making a classroom-spending claim.
Special-education planning load
118 (16% of UFB on-roll)
5 pts below the Sussex County average; Sussex County average: 21%; rank 20 of 26.
A UFB planning-enrollment load, not a fall-enrollment count. Use with pupil-cost rows, tuition, transportation, staffing, and services before assigning a cost gap to one cause.
Sent placements
1 (<1% of UFB on-roll)
7 pts below the Sussex County average; Sussex County average: 7%; rank 21 of 21.
A count path for students budgeted outside the district-run on-roll setting. Follow the tuition, transportation, special-services, and placement rows; do not add this count to dollars.
This panel is a reporting map for Sussex County districts comparisons: dollar paths use proposed General Fund operating-budget scale, while service paths use UFB planning-enrollment rows. It does not claim that these rows add to one total.
Fall enrollment and student need
This section keeps the student denominator beside the budget rows: UFB planning enrollment, fall enrollment, per-student scale checks, and latest fall-enrollment need rows for the same local peer frame.
+33Enrollment basisUFB planning on-roll is 725, while fall enrollment is 692. Cost rows in the UFB report use planning-enrollment bases; the fall row is context for the students counted on the district profile.
$31,245Fall-student scaleOperating budget per fall-enrolled student is $4,643 above the Sussex County average. Local rank is 8 of 26.
11%Student needThe free/reduced-price lunch share is 11% of fall enrollment, -13 pts versus the Sussex County average. Local rank is 25 of 26.
Denominator context
Measure
This district
Local context
Read as
Fall enrollment
692
4% of peer fall enrollment
NJDOE fall enrollment count used on the district profile.
UFB planning on-roll
725
105% of fall enrollment
+33 versus fall
Operating budget per UFB on-roll
$29,823
$31,348
$1,525 below the Sussex County average
Operating budget per fall-enrolled student
$31,245
$26,602
$4,643 above the Sussex County average
Student-need context
Fall row
Count
Share
Local avg / rank
Gap
Free/reduced-price lunch
79
11%
24% · rank 25 of 26
-13 pts
Multilingual learners
5
<1%
2% · rank 16 of 26
-2 pts
Students experiencing homelessness
4
<1%
<1% · rank 11 of 26
0 pts
Fall rows come from NJDOE Fall Enrollment; UFB on-roll rows come from the NJDOE User-Friendly Budget enrollment file. Operating budget per fall-enrolled student is a scale check for interpretation, not a replacement for NJDOE's published comparative-cost measure.
Service-load and denominator history
Latest UFB planning on-roll is 725. From 2019-20 to 2025-26, that denominator changed -206 (-22%). Latest planning-load shares: special education 16%, sent placements <1% of UFB on-roll. Largest latest service-load category: Special-education on-roll, 16% of on-roll. Largest count movement: Special-education on-roll, -16.
Special-education on-roll
How much of the UFB planning denominator is special education?
Latest load11816% of on-rollPeer avg21%-5 pts vs peersCount movement-16+2 pts on-roll shift
Latest source rowsfull: 118
This is a planning-enrollment row, not a fall enrollment special-education count.
Sent placements
How many students are budgeted outside the district-run setting?
Latest load1<1% of on-rollPeer avg6%-6 pts vs peersCount movement-8-1 pt on-roll shift
Latest source rowsother districts: 1
Combines private school, contract preschool, sent-to-other-district, and state-facility planning rows.
Received from other districts
Is this district serving students from outside its resident base?
Latest load00% of on-rollPeer avg5%-5 pts vs peersCount movement+00 pts on-roll shift
Contract preschool rows can move sharply between current and proposed UFB columns.
Rows use the UFB budget-enrollment planning file across loaded years, not NJDOE fall enrollment. Latest load and peer average are scaled to each district's UFB planning on-roll. Count movement compares 2019-20 with 2025-26. Peer avg is the Sussex County average where at least six local peer districts have usable planning rows. These rows explain the cost denominator and service-load context; they do not replace NJDOE's published comparative-cost measure.
Labor, benefits, and listed salaries
This section pulls together salary-bearing pupil-cost rows, the employee-benefits appropriation row, and the selected administrative salary side file so labor-cost signals can be read before the raw source tables.
$15,272Salary-bearing cost rowClassroom salaries and benefits is $2,533 above the Sussex County average.
19%Benefits rowEmployee benefits are 19% of operating-budget scale, near the Sussex County average; local rank 14 of 26.
30.89%Benefit loadNJDOE reports benefits at 30.89% of salaries, 4 pts below the Sussex County average.
$459,090Administrative salary fileThe UFB salary side file lists 4 selected administrative base-salary rows; highest listed role is Superintendent at $224,902.
Salary and benefit pupil-cost rows
NJDOE pupil-cost row
This district
Peer avg
Gap
Classroom salaries and benefits
$15,272
$12,739
+$2,533
Support services salaries and benefits
$3,362
$3,700
-$338
Operations and maintenance salaries and benefits
$1,553
$1,367
+$186
Administration salaries and benefits
$2,043
$1,831
+$212
Benefits as % of salaries
30.89%
35.25%
-4 pts
Operating and side-file context
Measure
This district
Local context
Read as
Employee benefits appropriation row
$4.0 million · 19%
18% peer avg; near the Sussex County average
Named UFB appropriation row, scaled to the operating budget.
Benefits as a share of salaries
30.89%
35.25% peer avg; 4 pts below the Sussex County average
NJDOE pupil-cost row, not an appropriation amount.
Listed administrative base salaries
$459,090 · $633 per UFB on-roll
$1,359 peer avg; rank 19 of 26
4 selected UFB salary rows.
Highest listed administrative base salary
$224,902
$173,572 peer avg; rank 2 of 26
Superintendent
Salary and benefits rows can overlap with broader NJDOE pupil-cost totals and nested UFB appropriation rows. Administrative salary rows are selected UFB-listed roles with district-reported FTE/shared-service fields; they are not full payroll and should not be added to pupil-cost salary rows. Peer averages use Sussex County districts with usable latest-year UFB rows.
Pupil-cost category movement
NJDOE comparative cost moved +$571 per pupil after inflation from 2019-20 to 2025-26. The largest CPI-adjusted standardized pupil-cost row movement was operations and maintenance, +$704 per pupil from 2019-20 to 2025-26. In the latest file, the largest local peer gap among these rows was classroom salaries and benefits, +$2,533 versus the Sussex County average.
+$571Comparative-cost movementNJDOE’s published comparative-cost line, converted to real dollars across loaded UFB years.
+$704Largest category movementOperations and maintenance, after CPI adjustment.
+$2,533Largest latest peer gapClassroom salaries and benefits, above the Sussex County average.
NJDOE pupil-cost row
2019-20 real
2025-26 real
Real movement
Sussex County average
Latest gap
Operations and maintenance
$2,850
$3,554
+$704
$2,982
+$572
Support services
$3,097
$3,578
+$481
$4,445
-$867
Administrative costs
$2,893
$2,465
-$428
$2,356
+$109
Classroom supplies and textbooks
$413
$270
-$143
$448
-$178
Extracurricular costs
$1,711
$1,601
-$110
$577
+$1,024
Classroom instruction
$15,873
$15,765
-$108
$13,472
+$2,293
Classroom purchased services
$188
$223
+$35
$285
-$62
Legal costs
$28
$20
-$8
$56
-$36
Classroom salaries and benefits
$15,273
$15,272
-$1
$12,739
+$2,533
First-to-latest movement uses NJDOE standardized pupil-cost rows converted to 2025 dollars with CPI-U. The Sussex County average and latest gap columns use latest-year UFB per-pupil values for the same rows. Several rows are subcomponents of broader totals, so this is a category-movement screen, not an additive budget bridge.
NJDOE pupil-cost breakdown
Pupil-cost line
This district
Sussex County average
Gap
Classroom instruction
$15,765
$13,472
+$2,293
Classroom salaries and benefits
$15,272
$12,739
+$2,533
Support services
$3,578
$4,445
-$867
Operations and maintenance
$3,554
$2,982
+$572
Administrative costs
$2,465
$2,356
+$109
Classroom purchased services
$223
$285
-$62
Classroom supplies and textbooks
$270
$448
-$178
Extracurricular costs
$1,601
$577
+$1,024
Equipment costs
$9
$235
-$226
Legal costs
$20
$56
-$36
Pupil-cost rows are NJDOE-published per-pupil figures for the proposed budget year, not amounts divided by enrollment on this page.
Budget enrollment and placements
UFB enrollment row
Count
Share of on-roll
On-roll, full
607
84%
Special education on-roll, full
118
16%
Sent to other districts, special education
1
<1%
These are UFB budget-enrollment planning rows, not the fall enrollment counts used elsewhere on the profile.
Budget report section
Comparison matrix
Which tax basis, tax effort, averages, ranks, and gaps shape the comparison?
Tax basis reconciliation
The UFB summary tax levy is $18,310,122, while the esttax total-school levy sums to $18,130,613 (-$179,509 difference). The esttax file has 5 municipal or regional slices, so rates and valuations can vary inside the district. Those bases are kept separate below before any local-burden comparison.
$18.3 millionSummary operating levyUsed for UFB levy per planning student and levy share of operating budget.
$18.1 millionesttax total-school levy-$179,509 vs summary levy
Profile-facing UFB summary row; this is the basis for levy-per-student comparisons.
esttax General Fund levy
$18,130,613
1.0806 per $100
Taxable assessed value; Oct. 1, 2024.
Taxable assessed-value rate basis; -$179,509 vs summary levy.
esttax total-school levy
$18,130,613
1.0806 per $100
Taxable assessed value; Oct. 1, 2024.
Taxable assessed-value rate basis; -$179,509 vs summary levy.
Equalized total-school levy
$18,130,613
0.6874 per $100
Equalized value; Oct. 1, 2024.
Equalized-value rate basis for cross-municipality comparison.
Taxable assessed value
$1.7 billion
n/a
Oct. 1, 2024
Assessed valuation denominator for source tax-rate rows.
Equalized value
$2.6 billion
n/a
Oct. 1, 2024
Equalized valuation denominator used to compare tax bases across municipalities.
Municipal or regional tax slices
Slice
Total levy
Taxable rate
Equalized rate
Taxable value
Equalized value
Valuation dates
HAMPTON
$6.6 million
1.078
0.6626
$607.9 million
$989.3 million
Oct. 1, 2024
STILLWATER
$4.6 million
1.12
0.6735
$409.1 million
$680.1 million
Oct. 1, 2024
FREDON TWP
$4.5 million
1.024
0.7459
$434.7 million
$596.8 million
Oct. 1, 2024
SANDYSTON TWP
$2.5 million
1.125
0.6849
$226.0 million
$371.3 million
Oct. 1, 2024
WALPACK TWP
$0
n/a
n/a
$5.6 million
$6.0 million
Oct. 1, 2024
District total
$18.1 million
1.0806
0.6874
$1.7 billion
$2.6 billion
Oct. 1, 2024
This panel reconciles the UFB summary tax levy with the esttax side-file levy, rate, and valuation bases. Rates are estimates per $100 of valuation. Taxable assessed value is the local assessed-value denominator; equalized value is the state-adjusted valuation used for cross-municipality comparison. Valuation dates travel with the source rows. The table is local-burden context for reporting, not tax-bill advice or audited property-tax data. Implausible rate rows suppressed from weighted rates: 2.
Tax effort and tax base
Large tax base cushions the rate. Tax levy per UFB on-roll was $25,255, +$5,781 versus the Sussex County average. The estimated school-tax rate was 0.6874 per $100, -0.313 versus the Sussex County average. Equalized value per UFB on-roll was +$1,387,353 versus the Sussex County average.
Base cushionTax-context signalGenerated from UFB tax levy, planning enrollment, and estimated tax-rate side rows.
$25,255Levy per UFB on-roll+$5,781 versus Sussex County average; rank 3 of 25.
0.6874Estimated rate-0.313 versus Sussex County average; equalized value weighted.
$3,637,950Equalized basePer UFB on-roll; +$1,387,353 versus Sussex County average.
Measure
This district
Sussex County average
Gap
Local rank
Basis
Tax levy per UFB on-roll
$25,255
$19,474
+$5,781
3 of 25
UFB summary tax levy divided by UFB on-roll planning enrollment.
Tax levy / operating budget
85%
72%
+12 pts
4 of 25
UFB summary tax levy divided by proposed operating budget.
Estimated school-tax rate
0.6874
1.0004
-0.313
20 of 24
UFB esttax side-file rows; equalized value weighted.
Equalized value per UFB on-roll
$3,637,950
$2,250,596
+$1,387,353
3 of 24
Total equalized value from plausible UFB esttax rows divided by UFB on-roll.
Municipal rate spread
0.0833
0.0329
+0.0504
4 of 26
Highest minus lowest plausible estimated rate across municipal/regional slices.
Estimated tax-rate slices
Slice
Displayed rate
Equalized rate
Total levy
Equalized value
FREDON TWP
0.7459
0.7459
$4.5 million
$596.8 million
SANDYSTON TWP
0.6849
0.6849
$2.5 million
$371.3 million
STILLWATER
0.6735
0.6735
$4.6 million
$680.1 million
HAMPTON
0.6626
0.6626
$6.6 million
$989.3 million
Tax levy per UFB on-roll comes from the UFB summary tax levy and planning enrollment. Estimated tax rates and equalized values come from the UFB esttax side file, use plausible rate rows only, and are shown per $100 of valuation. This is tax-base context for budget reporting, not tax-bill advice or audited property-tax data.
Budget measures that stand out locally
Measure
This district
Peer avg
Gap
Rank
Listed admin base salaries per UFB on-roll student
$633
$1,359
-$725
19 of 26
Tax levy per UFB on-roll student
$25,255
$19,474
+$5,781
3 of 25
Highest listed admin base salary
$224,902
$173,572
+$51,330
2 of 26
Support services per pupil
$3,578
$4,445
-$867
19 of 25
Operations and maintenance per pupil
$3,554
$2,982
+$572
6 of 25
Classroom instruction per pupil
$15,765
$13,472
+$2,293
3 of 25
Comparative cost per pupil
$27,113
$23,908
+$3,205
4 of 25
Tax levy as operating-budget equivalent
85%
72%
+12 pts
4 of 25
Peer averages and ranks compare against Sussex County districts with usable values for the same 2025-26 UFB measure. Rank is ordered from highest value to lowest value; higher is not automatically better or worse.
UFB lines unlike local peers
Largest line-item differences: Total Tax Levy is 85%, +15 pts versus the peer average; Total Revenues from State Sources (520) is 10%, -8 pts versus the peer average.
UFB row
File
Amount
Op. equiv.
Peer avg
Gap
Rank
Total Tax Levy
Revenue
$18,310,122
85%
70%
+15 pts
4 of 26
Total Revenues from Local Sources
Revenue
$18,767,122
87%
76%
+11 pts
4 of 26
Total Revenues from State Sources (520)
Revenue
$2,116,520
10%
18%
-8 pts
18 of 26
Equalization Aid
Revenue
$0
0%
8%
-8 pts
14 of 26
Total State Projects
Appropriation
$30,744
<1%
7%
-7 pts
19 of 26
Total Preschool Education Aid
Appropriation
$0
0%
7%
-7 pts
18 of 26
Total Regular Programs-Instruction
Appropriation
$6,607,372
31%
24%
+6 pts
2 of 26
Total Revenues from State Sources (770)
Revenue
$30,744
<1%
6%
-6 pts
19 of 26
Total Special Revenue Funds
Appropriation
$558,675
3%
9%
-6 pts
19 of 26
Total Grants and Entitlements
Revenue
$558,675
3%
9%
-6 pts
19 of 26
Total Undistributed Expenditures
Appropriation
$11,494,772
53%
59%
-6 pts
24 of 26
Preschool Education Aid
Revenue
$0
0%
5%
-5 pts
18 of 26
This scans contextual revenue and appropriation rows against Sussex County districts with usable 2025-26 UFB data. The operating-equivalent columns use each district’s proposed operating budget as a scale reference; peer-common rows missing from this district are treated as $0 so absences can surface. Rows remain nested and non-additive.
Budget comparison matrix
Measure
This district
Sussex County average
Local rank
NJ avg
NJ rank
Comparative cost per pupil
$27,113
$23,908
4 of 25
$23,591
79 of 566
Operating budget per UFB on-roll student
$29,823
$31,348
9 of 26
$39,253
169 of 578
Tax levy per UFB on-roll student
$25,255
$19,474
3 of 25
$17,835
90 of 566
Local operating revenue share
87%
76%
4 of 26
69%
156 of 595
State operating revenue share
10%
19%
18 of 25
25%
328 of 574
Federal operating revenue share
2%
<1%
2 of 15
<1%
8 of 386
Fund balance / other operating revenue share
2%
5%
23 of 26
7%
513 of 595
Charter / Renaissance transfer share
1%
1%
7 of 20
2%
74 of 344
Employee benefits share
19%
18%
14 of 26
17%
232 of 586
Operations and maintenance share
10%
10%
9 of 26
9%
118 of 587
Student transportation share
8%
7%
12 of 26
6%
133 of 592
Special Revenue Funds equivalent
3%
9%
19 of 26
7%
345 of 585
Budgeted out-of-district placements share
<1%
7%
21 of 21
10%
522 of 526
Special-education on-roll planning share
16%
21%
20 of 26
18%
250 of 576
Classroom instruction per pupil
$15,765
$13,472
3 of 25
$13,434
69 of 569
Support services per pupil
$3,578
$4,445
19 of 25
$4,329
365 of 569
Operations and maintenance per pupil
$3,554
$2,982
6 of 25
$2,879
101 of 569
Administrative costs per pupil
$2,465
$2,356
11 of 25
$2,270
168 of 569
Listed admin base salaries per UFB on-roll student
$633
$1,359
19 of 26
$1,366
324 of 575
Highest listed admin base salary
$224,902
$173,572
2 of 26
$199,341
162 of 580
Averages and ranks use districts with usable values for the same latest UFB year. Ranks run from highest value to lowest value, so rank 1 is not automatically better or worse.
Budget report section
Budget anatomy
How do operating sources, operating uses, all-funds totals, grants, and debt fit together?
Budget anatomy
Money in
Row
Amount
Op. share
Local sources
$18.8 million
87%
State sources
$2.1 million
10%
Fund balance / other
$411,292
2%
Federal sources
$326,793
2%
Operating uses
Row
Amount
Op. share
General current expense
$21.1 million
98%
Charter / renaissance transfers
$307,316
1%
Capital outlay
$207,357
<1%
All-funds and outside-operating rows
Row
Amount
Op. equiv.
All-funds net above operating
$558,675
3%
Special Revenue Funds
$558,675
3%
Federal projects
$255,872
1%
Facilities acquisition and construction
$199,857
<1%
State projects
$30,744
<1%
This anatomy starts with the proposed operating budget as the common denominator. The outside-operating column uses the same denominator only as a scale reference; those rows can include grants, debt service, capital, and nested fund sections. The dynamic tables below scan 30 positive revenue rows and 48 positive appropriation rows; 34 changed revenue rows and 51 changed appropriation rows from the latest UFB files.
Budget report section
Side files
Which tax, balance, reserve, unusual-item, shared-service, school-resource, or salary rows matter?
Side-file history
UFB year
Tax file
Balances / reserves
Notes / shared services
Resource / salary files
2019-20
tax-file levy $14.7 million; highest rate 0.9306; 5 municipal slices
This table summarizes UFB side files across loaded years so latest-year tax, balance, unusual-item, shared-service, school-resource, and salary rows can be read in context. Recap rows, shared-service savings, and salary files are district-reported context rows, not audited operating totals.
Balance and reserve history
Latest projected close-year balances total $2,585,452, 12% of operating-budget scale. After inflation, total projected balance changed +$1,527,808 from 2019-20 to 2025-26. Restricted or named-reserve rows account for 84% of the latest projected balance. Largest latest category: Impact aid reserve, $1,201,851. Largest real movement: Impact aid reserve, +$841,613.
Impact aid reserve
Where do federal impact-aid reserve balances matter?
Largest latest recap rowNo positive latest-year recap row.
Maintenance reserve is a balance row; compare with facilities and capital lines before treating it as spending.
Recap rows are UFB projected balances at the close of the budget year, not operating appropriations or a spendable-cash claim. Tiny placeholder rows below $1,000 are suppressed. Money movement compares 2019-20 with 2025-26 in 2025 dollars, and operating-equivalent shares use each year's proposed operating budget. Peer avg is the Sussex County average where at least six local peer districts have usable recap rows.
Taxes, reserves, and balances
Tax-rate estimate by municipality
Municipality
General rate
Total rate
Equalized total
FREDON TWP
1.024
1.024
0.7459
HAMPTON
1.078
1.078
0.6626
SANDYSTON TWP
1.125
1.125
0.6849
STILLWATER
1.12
1.12
0.6735
WALPACK TWP
0
0
0
Balances projected at year-end
Recap category
Projected
Vs prior audited
Restricted-General Operating Budget: Impact Aid Reserve for General Expenses (Sections 8002 and 8003)
$1.2 million
-$7,100
Restricted-General Operating Budget: Capital Reserve
$485,164
-$149,000
Unrestricted-General Operating Budget
$423,129
-$286,371
Restricted-Special Revenue Fund: Scholarship Fund
$272,059
$0
Restricted-General Operating Budget: Unemployment Fund
$203,249
$0
Reserve and fund-balance sources
Revenue row
Amount
Budgeted fund balance
$261,292
Capital reserve, local share
$150,000
Tax rates are NJDOE estimated school-tax-rate rows per $100 of valuation. Balance rows come from the UFB recapitulation file; the projected column is the estimated balance at the close of the budget year, not a spendable operating line.
Unusual items and shared-service profile
The latest unusual-item file lists 1 positive row totaling $236,000, 1% of operating-budget scale, +1 pt versus the Sussex County average. Largest unusual category: other unusual explanations, $236,000. The shared-service file lists 12 arrangements with no dollar savings reported, 0 pts versus the Sussex County average; peer average 7.1 rows. Most visible shared-service category: curriculum and professional development.
Unusual-item explanation categories
Category
Latest amount
Largest source row
Other unusual explanationsWhich remaining one-off explanations need district-report follow-up?
$236,0001% op. equiv.; 1 rows
local$236,000; $30k adult school,150k interest,8k pay to play 48k pool rental, erate misc
Shared-service categories
Category
Rows / savings
Example arrangement
Transportation shared servicesAre transportation arrangements part of the cost story?
2 rowsno savings reported
Transportation Services, including FuelCoordinate all non public routes and aid in lieu payments for the sending districts.
Curriculum and professional developmentAre instructional-support services reported as shared?
2 rowsno savings reported
Curriculum ServicesShare KRHS Curriculum Coordinator with all of the sending districts.
Other shared servicesWhich remaining shared-service arrangements deserve follow-up?
2 rowsno savings reported
OthersMember of ACES for the purchase of both electricity and gas
Insurance and benefitsAre insurance, benefit, or coverage arrangements reported as shared services?
1 rowno savings reported
Insurance Coverages and BenefitsMember of the School Alliance Insurance Fund
Purchasing and procurementDoes the district report purchasing cooperation rather than a direct service consolidation?
1 rowno savings reported
PurchasingMember of numerous cooperative purchasing cooperatives
Other staffingAre non-leadership staffing arrangements listed as shared services?
1 rowno savings reported
Staffing - OtherShare speech teacher and foreign language teachers with sending districts
Municipal and public worksDoes the district rely on municipal or public-works arrangements?
1 rowno savings reported
Municipal/Public WorksPurchase fuel, sand and grit from the County of Sussex
Superintendent and leadershipAre superintendent or leadership services shared?
1 rowno savings reported
Superintendent and Assistant Sup.Share Superintendent 25% with Hampton Township School
Food, nursing, and student servicesAre food, nursing, social-worker, psychologist, or student services shared?
1 rowno savings reported
Food ServicesKittatinny prepares Sandyston-Walpack’s school lunches
This panel classifies the latest UFB unusual-item and shared-service side files using the same reporting categories as the statewide budget explorer. Positive unusual-item dollars can duplicate named revenue or appropriation rows elsewhere in the budget. Shared-service savings are optional district-entered context, not audited offsets to current spending. Peer comparisons use Sussex County districts where enough peers have usable side-file rows.
Budget notes and shared services
Unusual revenue or appropriation items
Source / reason
Amount
Explanation
local
$236,000
$30k adult school,150k interest,8k pay to play 48k pool rental, erate misc
Shared-service entries
Category
Description
Savings
Curriculum Services
Share KRHS Curriculum Coordinator with all of the sending districts.
not reported
Food Services
Kittatinny prepares Sandyston-Walpack’s school lunches
not reported
Insurance Coverages and Benefits
Member of the School Alliance Insurance Fund
not reported
Municipal/Public Works
Purchase fuel, sand and grit from the County of Sussex
not reported
Others
Member of ACES for the purchase of both electricity and gas
not reported
Others
Share pool facilities with other Sussex County schools and organizations
not reported
Showing 6 of 12 shared-service rows.
Unusual items and shared services are district-reported UFB explanation rows. Shared-service savings are optional, so a listed arrangement can show no dollar amount.
Listed administrative salary history
The UFB employees side file lists selected administrative salary rows for 7 loaded budget years. Listed base salary moved from $619,947 in 2019-20 to $459,090 in 2025-26 in 2025 dollars (down $160,857). The selected-row count stayed at 4.
$459,090Latest listed base4 selected rows, shown in 2025 dollars.
3.7Latest listed FTE1 row marked shared service.
$633Latest base per UFB on-rollScale check for selected listed administration only.
12Latest text term entriesPayout, buyback, comment, non-work-day, or post-employment text fields.
Loaded-year salary side-file trail
UFB year
Listed base
Rows / FTE
Highest listed role
Add-ons / terms
2019-20
$619,947
4 rows; FTE 41 shared
$241,702Craig hutcheson · Superintendent
$179,402 add-on dollar fields12 text-term field entries
2020-21
$621,402
4 rows; FTE 3.81 shared
$238,837Dr.Craig Hutcheson · Superintendent
$177,921 add-on dollar fields12 text-term field entries
2021-22
$479,079
3 rows; FTE 2.81 shared
$232,112Dr. Craig Hutcheson · Superintendent
$123,523 add-on dollar fields9 text-term field entries
2022-23
$472,792
3 rows; FTE 2.81 shared
$218,674Dr. Craig Hutcheson · Superintendent: N/A
$107,336 add-on dollar fields9 text-term field entries
2023-24
$380,871
2 rows; FTE 21 shared
$220,661Dr. Craig Hutcheson · Superintendent: N/A
$108,925 add-on dollar fields6 text-term field entries
2024-25
$466,266
3 rows; FTE 31 shared
$219,698Dr. Craig Hutcheson · Superintendent
$142,842 add-on dollar fields9 text-term field entries
2025-26
$459,090
4 rows; FTE 3.71 shared
$224,902Dr. Craig Hutcheson · Superintendent
$123,865 add-on dollar fields12 text-term field entries
Latest local peer scale checks
Measure
This district
Sussex County average
Gap
Read as
Listed base per UFB on-roll
$633
$1,359
-$725
Selected admin base salaries divided by UFB planning on-roll.Local rank 19 of 26 among Sussex County districts with usable salary rows.
Listed rows per 1,000 UFB on-roll
5.5
11.7
-6.2
Selected listed administrative rows scaled to enrollment.Local rank 18 of 26 among Sussex County districts with usable salary rows.
Listed FTE per 1,000 UFB on-roll
5.1
11
-5.9
FTE field total scaled to enrollment; not district staffing headcount.Local rank 19 of 26 among Sussex County districts with usable salary rows.
Shared-service row share
25%
5%
+20 pts
Share of selected salary rows marked shared in the side file.Local rank 2 of 26 among Sussex County districts with usable salary rows.
Dollar columns in the history table are converted to 2025 dollars with CPI-U. The UFB employees side file lists selected administrative salary rows, FTE/shared flags, add-on compensation fields, work/leave terms, and comments; it is not full payroll, a staffing census, total compensation, or an operating-budget category. Peer checks use the latest matched year only and rank higher numeric values first.
Listed administrative salaries
The UFB salary side file lists 4 selected administrative rows totaling $459,090 in base salaries. It also includes district-reported add-on compensation fields, work and leave-day terms, and payout or buyback text where those fields are filled.
$459,090Listed base salaries4 selected administrative rows; not full payroll.
Administrative salary rows are selected listed roles from the UFB employees side file, not complete payroll, a contract audit, or an operating-budget total. Component fields are shown separately because allowances, benefits, remuneration, leave days, payouts, and comments are mixed units and can overlap in meaning. Dollar fields are nominal latest-file values.
Budget report section
Source rows
Which visible UFB revenue and appropriation rows support the report?
UFB source-file ledger
These are the exact NJDOE User-Friendly Budget CSV files behind this report. Links open the statewide source files for 2025-26, while the row counts show how much of each file matched this district in the local warehouse.
Named levy, aid, grant, tuition, fund-balance, reserve, and other source rows behind the operating-revenue mix.Includes subtotals and non-operating context rows; it is not one additive revenue schedule.
High-level operating uses, transfers, fund totals, lower-level program rows, capital, debt, and special-revenue scale.Many rows are nested; operating-equivalent shares are scale references, not additive totals.
NJDOE standardized per-pupil cost rows used for classroom, support, operations, administration, and benefits comparisons.These are published NJDOE rows; the report does not recompute them from appropriations or enrollment.
Budget-enrollment file2019-20 to 2025-26 (7 files)
UFB on-roll, special-education on-roll, sent/received placements, contract preschool, and denominator context.Planning enrollment is not the same as fall enrollment and should not be added to dollar rows.
Projected close-year balances, reserves, restricted balances, and fund-balance context.Balance rows are not current operating appropriations or spendable-cash claims.
Estimated school-tax rates, levy slices, taxable values, equalized values, and municipal/regional spread context.Estimated tax rows are UFB context, not tax-bill advice or audited property-tax data.
District-reported unusual revenue or appropriation explanations that may change the current-year story.Rows can duplicate named revenue or appropriation rows and should not be stacked as separate spending.
District-reported shared-service arrangements and optional savings fields.Reported savings are context rows, not audited offsets against the operating budget.
Selected administrative salary rows, FTE, shared-service flags, contract fields, and comments where published.Selected listed administration is not complete payroll or total compensation.
The links are source-file provenance, not district-specific extracts. Each CSV covers all districts published in that UFB file; the generated report filters those rows to this district and keeps source-family caveats attached before making comparisons.
Largest current UFB lines
UFB row
File
Amount
Operating equiv.
Total General Current Expense
Appropriation
$21,107,054
98%
Total Revenues from Local Sources
Revenue
$18,767,122
87%
Total Tax Levy
Revenue
$18,310,122
85%
Total Undistributed Expenditures
Appropriation
$11,494,772
53%
Total Regular Programs-Instruction
Appropriation
$6,607,372
31%
Total Personal Services-Employee Benefits
Appropriation
$4,028,473
19%
Total Undistributed Expenditures-Operation and Maintenance of Plant Services
Appropriation
$2,269,215
10%
Total Revenues from State Sources
Revenue
$2,116,520
10%
Total Special Education-Instruction
Appropriation
$1,878,975
9%
Total Undistributed Expenditures-Student Transportation Services
Appropriation
$1,636,274
8%
Categorical Special Education Aid
Revenue
$875,600
4%
Total Undistributed Expenditures-Support Services-School Administration
Appropriation
$665,904
3%
Total School-Sponsored Athletics-Instruction
Appropriation
$661,269
3%
Total Special Revenue Funds
Appropriation
$558,675
3%
Total Grants and Entitlements
Revenue
$558,675
3%
Categorical Transportation Aid
Revenue
$541,430
3%
Selected dynamically from every positive revenue and appropriation row in the latest UFB files after dropping outer totals. Rows come from different files and fund sections, so the operating-equivalent column is only a scale reference.
Main funds and transfers
UFB appropriation row
Amount
Operating equiv.
Total expenditures net of transfers
$22,180,402
103%
General Fund grand total
$21,621,727
100%
General current expense
$21,107,054
98%
Transfer to charter schools
$307,316
1%
Special Revenue Funds
$558,675
3%
State projects
$30,744
<1%
Federal projects
$255,872
1%
Capital outlay
$207,357
<1%
Facilities acquisition and construction
$199,857
<1%
Rows mix all-funds totals, General Fund rows, transfers, capital, special-revenue, and debt-service lines. The operating-equivalent column is a scale reference, not a claim that these rows add to the operating budget.
Selected operating cost lines
UFB line
Amount
Op. share
Peer avg
Regular programs instruction
$6,607,372
31%
24%
Employee benefits
$4,028,473
19%
18%
Operations and maintenance
$2,269,215
10%
10%
Special education instruction
$1,878,975
9%
10%
Student transportation
$1,636,274
8%
7%
School administration
$665,904
3%
2%
School-sponsored athletics
$661,269
3%
1%
Guidance
$540,060
2%
1%
Improvement of instruction
$492,161
2%
<1%
Child study teams
$473,837
2%
3%
Not additive: these lower-level appropriation rows add texture, but they are nested inside broader fund categories and should not be added together as a complete budget mix.
Selected revenue lines
UFB revenue row
Amount
Op. share
Peer avg
Total tax levy
$18,310,122
85%
70%
Special education aid
$875,600
4%
5%
Transportation aid
$541,430
3%
2%
Budgeted fund balance
$261,292
1%
4%
Unrestricted miscellaneous revenue
$236,000
1%
<1%
IDEA Part B
$194,804
<1%
<1%
Security aid
$112,876
<1%
<1%
Extraordinary aid
$100,000
<1%
<1%
Title I
$37,476
<1%
<1%
These are selected source rows from operating, special-revenue, debt-service, and reserve sections. They are not additive because several are subtotals or belong to different funds.
Current UFB line appendix
Revenue file · 26 contextual rows
Line
Account
UFB row
Amount
Op. equiv.
100/114
10-1210
Total Tax Levy
$18,310,122
85%
250
10-1420-1440
Transportation Fees from Other Local Education Authorities
$220,000
1%
300
10-1XXX
Unrestricted Miscellaneous Revenues
$236,000
1%
340
10-1XXX
Interest Earned on Capital Reserve Funds
$1,000
<1%
370
n/a
Total Revenues from Local Sources (370)
$18,767,122
87%
410
10-3116
School Choice Aid
$471,614
2%
420
10-3121
Categorical Transportation Aid
$541,430
3%
430
10-3131
Extraordinary Aid
$100,000
<1%
440
10-3132
Categorical Special Education Aid
$875,600
4%
470
10-3177
Categorical Security Aid
$112,876
<1%
500
10-3XXX
Other State Aids
$15,000
<1%
520
n/a
Total Revenues from State Sources (520)
$2,116,520
10%
531
10-4101
Impact Aid-8002 Or 8003 General
$326,793
2%
570
n/a
Total Revenues from Federal Sources (570)
$326,793
2%
580
10-303
Budgeted Fund Balance-Operating Budget
$261,292
1%
600
10-307
Withdrawal from Capital Reserve for Local Share
$150,000
<1%
737
20-1760
Student Activity Fund Revenue
$272,059
1%
745
20-1XXX
Total Revenues from Local Sources (745)
$272,059
1%
765
20-32XX
Other Restricted Entitlements
$30,744
<1%
770
n/a
Total Revenues from State Sources (770)
$30,744
<1%
775
20-4411-4416
Title I (775)
$37,476
<1%
780
20-4451-4455
Title II (780)
$13,592
<1%
790
20-4471-4474
Title IV (790)
$10,000
<1%
805
20-4420-4429
I.D.E.A. Part B (Handicapped) (805)
$194,804
<1%
830
n/a
Total Revenues from Federal Sources (830)
$255,872
1%
840
n/a
Total Grants and Entitlements
$558,675
3%
Appropriation file · 45 contextual rows
Line
Account
UFB row
Amount
Op. equiv.
3200
11-1XX-100-XX
Total Regular Programs-Instruction
$6,607,372
31%
10300
11-2XX-100-XX
Total Special Education-Instruction
$1,878,975
9%
12160
11-240-100-XX
Total Bilingual Education-Instruction
$500
<1%
17100
11-401-100-XX
Total School-Sponsored Cocurricular Or Extracurricular Activities-Instruction
$258,071
1%
17600
11-402-100-XX
Total School-Sponsored Athletics-Instruction
$661,269
3%
19620
11-421-XXX-XX
Total Before/After School Programs
$60,000
<1%
20620
11-422-XXX-XX
Total Summer School
$10,080
<1%
21620
11-423-XXX-XX
Total Instructional Alternative Ed Program
$101,015
<1%
27100
11-800-330-XX
Total Community Services Programs/Operations
$35,000
<1%
29180
11-000-100-XX
Total Undistributed Expenditures-Instruction (Tuition)
$166,500
<1%
29680
11-000-211-XX
Total Undistributed Expenditures-Attendance and Social Work
$36,020
<1%
30620
11-000-213-XX
Total Undistributed Expenditures-Health Services
$97,820
<1%
40580
11-000-216-XX
Total Undistributed Expenditures-Speech, OT, PT and Related Services
$162,815
<1%
41660
11-000-218-XX
Total Undistributed Expenditures-Guidance
$540,060
2%
42200
11-000-219-XX
Total Undistributed Expenditures-Child Study Teams
$473,837
2%
43200
11-000-221-XX
Total Undistributed Expenditures-Improvement of Instruction Services
$492,161
2%
43620
11-000-222-XX
Total Undistributed Expenditures-Education Media Services/Library
$168,727
<1%
44180
11-000-223-XX
Total Undistributed Expenditures-Instructional Staff Training Services
$11,500
<1%
45300
11-000-230-XX
Total Undistributed Expenditures-Support Services-General Administration
$425,175
2%
46160
11-000-240-XX
Total Undistributed Expenditures-Support Services-School Administration
$665,904
3%
47200
11-000-251-XX
Total Undistributed Expenditures-Central Services
$287,311
1%
47620
11-000-252-XX
Total Undistributed Expenditures-Administrative Informationtechnology
$32,980
<1%
51120
11-000-26X-XX
Total Undistributed Expenditures-Operation and Maintenance of Plant Services
$2,269,215
10%
52480
11-000-270-XX
Total Undistributed Expenditures-Student Transportation Services
$1,636,274
8%
71260
11-XXX-XXX-2X
Total Personal Services-Employee Benefits
$4,028,473
19%
72140
n/a
Total Undistributed Expenditures
$11,494,772
53%
72260
n/a
Total General Current Expense
$21,107,054
98%
75880
12-XXX-XXX-73
Total Equipment
$6,500
<1%
76260
12-000-400-XX
Total Facilities Acquisition and Construction Services
$199,857
<1%
76380
10-604
Interest Deposit to Capital Reserve
$1,000
<1%
76400
n/a
Total Capital Outlay
$207,357
<1%
84000
10-000-100-56
Transfer of Funds to Charter Schools
$307,316
1%
84200
20-475-XXX-XX
Student Activity Fund
$272,059
1%
88000
20-XXX-XXX-XX
Nonpublic Textbooks
$1,980
<1%
88020
20-XXX-XXX-XX
Nonpublic Auxiliary Services
$24,032
<1%
88060
20-XXX-XXX-XX
Nonpublic Nursing Services
$3,472
<1%
88080
20-XXX-XXX-XX
Nonpublic Technology Initiative
$1,260
<1%
88180
n/a
Total Other State Projects
$30,744
<1%
88200
20-XXX-XXX-XX
Total State Projects
$30,744
<1%
88500
20-XXX-XXX-XX
Title I (88500)
$37,476
<1%
88520
20-XXX-XXX-XX
Title II (88520)
$13,592
<1%
88560
20-XXX-XXX-XX
Title IV (88560)
$10,000
<1%
88620
20-XXX-XXX-XX
I.D.E.A. Part B (Handicapped) (88620)
$194,804
<1%
88740
20-XXX-XXX-XX
Total Federal Projects
$255,872
1%
88760
n/a
Total Special Revenue Funds
$558,675
3%
This appendix lists all 71 contextual positive latest-year UFB revenue and appropriation rows after dropping outer totals, deduct rows, and known duplicate tax-levy label variants. Rows are still source-file rows, not one additive schedule; the operating-equivalent column uses the proposed operating budget only as a common scale reference.
The budget answer sheet turns the current proposal, peer and slice position, revenue model, use categories, student/service load, inflation-adjusted movement, and reserve/side-file context into direct reader questions in the first-read path. The budget front brief replaces the dense opening paragraph with a lead sentence, anchored takeaways, and a short synthesis paragraph so each load-bearing number has a comparison, time basis, fund scope, or denominator before the detailed report opens. The budget essentials panel answers the main resident questions before the long evidence stack: first read, peer cost, proposal movement, payer mix, category/source-family signal, inflation-adjusted trend, student denominator, and side-file context. The budget machine panel now appears immediately after the thesis and reporting notebook, preserving the same operating-squeeze route as the front brief when recurring pressure is the selected first read, then extracting the resident-facing mechanism across cost position, funding model, recurring cost engine, inflation and denominator movement, and proposal/reserve timing before the long evidence sections. The budget squeeze explainer now appears in the first-read path, connecting recurring operating sources, recurring cost families, CPI-adjusted per-student movement, service-load denominators, current proposal rows, one-time support, and local record checks before the long evidence sections. The budget evidence board now appears in the first-read path, putting peer and slice comparison frames, category-family movers, inflation/denominator checks, and nominal proposal rows side by side before the answer sheet and detailed proof sections. The budget operating model turns the first-read evidence into six compact resident reads: operating scale, payer mix, source-family uses, CPI-adjusted movement, latest proposal movement, and one-time, tax, or service-load checks that can change the interpretation. The comparison brief puts the published cost line into named local peer, statewide, funding-model, scale, cost-band, and high-signal category or service-load frames before the long report begins. The budget diagnosis ranks the strongest generated explanatory lanes before the long evidence sections, separating what each lane can explain from what it cannot prove. The peer position snapshot now follows the front brief so the opening cost, funding, and category or service-load comparisons are visible as local peer distributions before the report map, language key, and long evidence sections. The budget explanation brief now appears in the top report path after the answer sheet, separating largest current source-row family, widest local peer gap, largest inflation-adjusted family movement, and latest proposal-column movement before the map and detailed proof sections. The budget story package now appears in the top report path after the explanation brief, keeping the UFB-supported claim, fair comparison, inflation/category/proposal checks, next reporting move, and blocked overread on the same row before the peer snapshot and map. The budget mechanism read now appears in the top report path before the map, separating relative-cost, funding, category/slice, inflation/denominator, student/service-load, proposal-timing, one-time-support, and outside-operating explanations into proof, next-reporting, and blocked-overread columns. The budget thesis and reporting-order panel now appears directly after the front brief, turning the first-read evidence into an editor-style route: compare peers and slices first, then read categories/source rows, use CPI-adjusted movement and denominator checks as guardrails, and hand causal claims to outside reporting. The opening budget-story panel ranks the strongest generated reporting leads from latest-year peer comparisons, row-level scans, planning-enrollment rows, and inflation-adjusted movement. The budget story spine keeps each reportable signal beside its UFB proof, fair comparison, outside-reporting need, and overread caveat before the report opens the longer evidence sections. The budget storylines panel packages the strongest UFB signals as article routes with a working nut graf, reader value, proof basis, outside-reporting gap, and sentence to avoid before writing. The budget reading memo turns the strongest UFB signals into an opening editorial route: the lead angle to test, why the simple read is weak, which context changes the read, and what records or checks should come next. The question-to-reporting path turns the strongest district-specific UFB signals into resident questions, first comparison frames, records to pull, and unsupported shortcuts to block before writing. The public-hearing agenda converts the proposal, relative-cost, category, inflation, student/service, and side-file signals into concrete meeting questions, record requests, proof links, and unsupported readings to block. The budget news judgment filter labels ordinary nominal growth as background, separates UFB-ready facts from leads that need a second signal or outside records, and blocks causal or quality claims from UFB alone. The budget claim audit turns the strongest UFB-supported signals into sentence-level claims, then labels what still needs outside reporting and which unsupported shortcuts to block before writing. The comparison movement brief pulls selected peer-position trend measures into the opening story so readers can see whether the district moved toward or away from the local average on cost, funding, tax, category, and service-load signals. The comparison-frame movement panel takes the latest-year local, statewide, funding-model, scale, and cost-band frames from the relative-cost ladder and checks whether published comparative cost moved closer to or farther from each frame after inflation. The operating story basis panel separates recurring General Fund operating evidence from live proposal movement, fund-balance/reserve sources, side-file context, and outside-operating rows before readers interpret the budget story. The structural squeeze test checks whether main operating-source movement, appropriation/use-family movement, limited support, service-load denominators, and peer position support a recurring-pressure hypothesis, while naming the outside records needed before writing a deficit, levy-cap, cut, or causal claim. The budget flow bridge keeps the relative cost frame, money in, money out, proposal movement, outside-operating rows, side files, and student denominator in one scan before readers enter the detailed evidence sections. The budget pressure map ranks the cost, funding, category, proposal, student/service-load, inflation, reserve/side-file, and outside-operating pressures a reader should test first, while separating what each pressure can explain from what it cannot prove. The budget tension checks pair current cost position, inflation-adjusted movement, proposal movement, tax burden, funding model, category slices, service load, reserves, and outside-operating rows so a reader can see which simple budget reads need a second signal. The category story map pulls current source-row scale, local peer gaps, inflation-adjusted movement, and latest proposal movement into one first-read map before the detailed category, trend, and proposal tables. The proposal-versus-trend bridge checks whether latest proposal-column movement continues, counters, or sits apart from loaded-year inflation-adjusted category movement. The budget reporting lead sheet turns the strongest generated signals into a ranked reporting agenda with evidence, reader questions, caveats, and links to the proof sections. The budget reporting notebook now appears directly after the thesis, translating the ranked UFB leads into outside records, interview checks, proof links, and unsupported readings to block before the longer report path opens. The editorial frame separates what UFB can establish from what still requires board documents, tax records, contracts, staffing context, or other outside reporting before causal claims are made. The budget model synthesis connects cost position, funding model, spending structure, service load, live proposal movement, inflation-adjusted trend, and side-file context into one reporting frame before the detailed evidence sections. The cost gap ledger translates the comparison into per-UFB-on-roll dollar gaps for operating scale, funding sources, use categories, pupil-cost rows, and service-load denominators before the detailed evidence sections. The cost-position clues panel now appears in the first-read path, naming the concrete UFB measures, funding and tax signals, named rows, proposal movement, denominator checks, and budget-year context that can explain or complicate the district’s comparative-cost position without claiming causality. The cost-position judgment panel now follows the clue scan in the first-read path, deciding whether the visible UFB signals line up with the published comparative-cost position, complicate it, or leave the explanation to outside reporting. The UFB source-coverage panel inventories the latest matched summary, revenue, appropriation, pupil-cost, planning-enrollment, tax, balance, unusual-item, shared-service, school-resource, and salary source families before the report routes them into evidence sections. The UFB source-file ledger links the exact latest NJDOE CSV files behind the district report and names the row count, use, and limit for each loaded budget file. The statewide budget-model panel names the broader comparison frames this district belongs to before the report moves into local peer evidence and source rows. The statewide slice-comparison panel opens with a relative-cost ladder across local peers, all NJ UFB districts, and matching latest-year groups for funding model, UFB on-roll scale, comparative-cost band, and generated category signals. The named similar-budget-model comps panel turns statewide slice logic into concrete district examples by naming districts with nearby latest-year UFB funding, scale, use, service-load, tax, and cost profiles. The change-driver panel summarizes first-to-latest UFB movement across real operating scale, planning-enrollment denominator shifts, peer-position changes, source shares, use shares, and named line rows. The comparative-cost timing-basis panel maps the latest UFB file’s actual-cost, original-budget, revised/current-budget, and proposed-budget columns before readers interpret trend or proposal claims. The per-student cost-change anatomy panel decomposes real operating budget per UFB on-roll into a budget-numerator effect and a planning-enrollment denominator effect, while keeping NJDOE comparative cost distinct. The operating funding-shift panel shows who paid differently across loaded UFB years by separating local, state, federal, and fund-balance/other operating-source shares, real-dollar movement, and latest local peer mix. The pupil-cost category movement panel shows which NJDOE standardized per-pupil cost rows moved after inflation and how the latest row values compare with the local peer average. The current-proposal panel compares the latest UFB revised/current-budget column with the proposed-budget column for operating revenue, high-level uses, NJDOE pupil-cost rows, and UFB planning enrollment. The proposal package panel groups material named revised/current-to-proposed UFB row movement into budget families, separating increases, reductions, net movement, largest rows, and local peer scale before the named-line driver table. The named-line proposal-driver panel scans every latest-year UFB revenue and appropriation row with revised/current and proposed amounts, then surfaces material nominal row changes with operating-budget-equivalent scale and same-row local peer context. The cost-basis reconciliation panel separates NJDOE comparative cost, operating-budget-per-student scale checks, all-funds context, and tax-levy pressure so per-student ranks are read with their numerator and denominator. The student-flow and money-path panel separates operating-dollar routes from UFB planning-enrollment routes so transfer rows, school-based budgeting, special-education load, sent placements, and received-student rows are read as distinct evidence. The dot strip compares 2025-26 comparative cost per pupil across Sussex County districts; each dot is one district, shown in 2025 dollars. The local-standout table ranks funding, spending, placement, and pupil-cost measures against the same peer set; rank 1 means the highest value, not the best value. The local peer evidence strips show the strongest generated budget measures as peer distributions, so the rank and gap can be checked visually. The named peer context panel identifies the local districts immediately above and below this district on selected measures, plus the local range behind the average. The local comparison roster names every district in the local peer set behind the averages and ranks, with comparative cost, UFB planning enrollment, operating scale, and funding-model context. The current operating mix comparison uses paired stacked bars to compare this district with the local peer average for General Fund operating revenue sources and high-level operating uses, keeping the operating-budget denominator and non-additive category caveat visible. The position-over-time panel tracks selected budget measures against the local peer average across loaded UFB years, with money values converted to real dollars. The fall-enrollment and student-need panel puts UFB planning enrollment beside fall enrollment, per-student scale checks, free/reduced-price lunch, multilingual learners, and homelessness for the same local peer frame. The service-load history panel tracks UFB planning-enrollment rows across loaded years so denominator movement, special-education on-roll, sent placements, contract preschool, and receiving rows are visible before per-pupil cost comparisons. The labor-cost context panel puts salary-bearing pupil-cost rows, employee benefits, and selected administrative salary side-file rows in the local peer frame without treating those rows as complete payroll. The loaded-year ledger gives the annual operating-budget, UFB on-roll, real per-student cost, peer-average, funding-mix, and largest-use context behind the trend panels. The named-line history panel shows the selected UFB revenue and appropriation row movers year by year in real dollars and operating-budget-equivalent scale. The fund-balance and reserve source-history panel separates named balance, reserve, and carryover source rows from local, state, and federal operating-source summaries, then shows latest scale, local peer scale, proposal-column movement, and first-to-latest real movement. The category history table compares major operating uses, nested cost rows, and outside-operating scale rows by latest amount, peer share, first-to-latest share movement, and inflation-adjusted dollar movement. The budget-family context matrix gives a scan-first category view of which source-row families are largest now, furthest from local peers, or moving most after inflation before the detailed family cards and source rows. The named family peer context names the local districts immediately above and below this district on selected budget-family shares, plus the local range behind the peer average. The budget-family lens groups contextual UFB revenue and appropriation rows into reader-facing families with latest scale, local peer scale, first-to-latest real movement, and largest source-row evidence. The anatomy panel separates operating sources, high-level operating uses, and all-funds or outside-operating rows before the lower-level tables. The budget diagnostic turns the UFB source files into fixed reader questions about cost position, funding model, spending mix, student-service load, inflation-adjusted movement, and side-file context. The walkthrough gives the report a reader-facing path through money in, money out, costs and students, real-dollar changes, and UFB side files before the detailed tables. The comparison matrix extends the same measures to county and statewide averages and ranks where enough districts have usable values. The tax-effort panel separates UFB summary tax levy per planning student, estimated school-tax rates, equalized tax base, and municipal slice spread before the raw tax-rate side-file rows. The tax and balance panel uses NJDOE estimated tax-rate rows and recapitulation-of-balance rows, separating levy/rate context from operating spending. The side-file history table shows whether tax, balance, unusual-item, shared-service, school-resource, and salary context is persistent or latest-year-only. The balance and reserve history panel tracks projected close-year recap balances by category across loaded UFB years, with real-dollar movement, local peer scale, and restriction caveats. The administrative-salary table lists selected UFB administrative salary rows; it is not complete payroll. The listed administrative salary history panel tracks selected UFB employees side-file rows across loaded years in real dollars, then compares latest listed base, row, FTE, and shared-service scale with local peers. The budget-notes panel surfaces district-reported unusual revenue or appropriation explanations and shared-service entries. The unusual/shared-service profile classifies district-reported unusual-item explanations and shared-service arrangements before the raw side-file rows, while blocking additive or audited-savings readings. The spending-category bars use high-level General Fund appropriation rows as shares of the proposed operating budget; the neutral tick is the average among Sussex County districts with usable category data. The stacked trend bars show category shares of each loaded UFB year’s proposed operating budget, so they foreground structure rather than nominal dollar growth. The budget turning-points table compares adjacent loaded UFB years so annual real-dollar, peer-gap, payer-mix, source-family, named-row, and service-load movements surface before the longer trend evidence. The largest-lines table is selected from the positive line rows in the latest UFB revenue and appropriation files, excluding only outer totals. The current UFB line appendix lists every contextual positive latest-year revenue and appropriation row, keeping source-file line numbers and accounts visible. The peer-line table compares contextual UFB revenue and appropriation rows against the local peer set so unusually large, small, or absent named rows surface before the full line appendix. The main-funds table keeps all-funds, General Fund, transfer, special-revenue, capital, and debt-service rows visible without treating them as one additive mix. The selected cost table uses lower-level UFB appropriation rows for reader context; those rows are nested inside broader categories and are not additive. The trend-driver table compares contextual UFB rows from the first loaded budget year to the latest year in 2025 dollars; share changes use the operating budget as a scale reference. The selected revenue table pulls named aid, levy, reserve, and grant lines from the UFB revenue file; some rows are subtotals or come from non-operating funds. The pupil-cost table uses NJDOE-published per-pupil breakdown rows for the proposed budget year. The enrollment/placement table uses UFB budget-enrollment planning rows, which can differ from fall enrollment. The line adjusts NJDOE’s published comparative per-pupil cost for each loaded User-Friendly Budget year to 2025 dollars using BLS CPI-U annual averages. The lighter line shows the Sussex County average across districts with usable comparative-cost values, adjusted on the same basis. The stacked bar shows proposed General Fund operating revenue sources; grants, debt service, and transfers can make all-funds totals differ. Source: NJDOE User-Friendly Budgets, 2025-26; BLS CPI-U.
