In 2025-26, Sussex County Educational Services Commission proposed a $7.7 million General Fund operating budget.
Operating revenue
Local sources$7.7 million 100%
Operating spending
Instruction and day-to-day operations$7.1 million 93%
Buildings, equipment, and other capital costs$74,000 <1%
Special schools$448,386 6%
These are proposed NJDOE User-Friendly Budget planning rows—not audited actuals, household tax bills, or all-funds totals.
Budget front brief
For Sussex County Educational Services Commission, the first budget read is a student/service family story: special education and student supports moved +$985,202 after CPI-U from 2019-20 to 2025-26; latest proposal moves special education and student supports +$918,408.
Student/service familyspecial education and student supports moved +$985,202 after CPI-U from 2019-20 to 2025-26; latest proposal moves special education and student supports +$918,408; +39 pts versus the Sussex County average. Source-family rows can be nested, contextual, or outside recurring operating basis. Do not overread: Service-family rows are budget context, not direct evidence of student need, service quality, or compliance.Check Student load
Who paysLocal sources supply 100% of proposed General Fund operating revenue (the recurring operating fund, not all funds), 24 pts above the Sussex County average. This is not a tax bill.Revenue families
What the money buyslargest high-level use is general current expense, 93% of operating budget; named row Other Local Governmental Units-Unrestricted is +12 pts versus the local peer average.Category evidence
What is newsStudent/service familyspecial education and student supports moved +$985,202 after CPI-U from 2019-20 to 2025-26; latest proposal moves special education and student supports +$918,408; +39 pts versus the Sussex County average. Source...Student load
What is backgroundNominal growthNominal operating budget moved +$2,263,468 from 2019-20 to 2025-26. The report tests that against CPI-U and UFB on-roll: real operating budget per planning student moved -$9,901.Trends and inflation
What to verifyReporting checkSpecial-education placement and tuition schedules. Ask whether placements reflect student need, capacity, receiving relationships, or policy.Service load
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 Sussex County Educational Services Commission, 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?
special education and student supports moved +$985,202 after CPI-U from 2019-20 to 2025-26; latest proposal moves special education and student supports +$918,408; +39 pts versus the Sussex County average. Source-family rows can be nested, contextual, or outside recurring operating basis.
Do student-flow, tuition, preschool, or service-load rows change the per-student read?
Proof route: Student load.
Service-family rows are budget context, not direct evidence of student need, service quality, or compliance.
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?
Students and services. The denominator can change the per-pupil read. Special-education planning share is 100%, 79 pts 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 firstThe denominator can change the per-pupil read.Special-education planning share is 100%, 79 pts above the Sussex County average.Check costs and students
2Find the explanation layerCategories and named rows are the first explanation layer.Largest high-level use is general current expense, 93% of operating budget; special revenue funds equivalent is <1%, 8 pts below the Sussex County average; named row Other Local Governmental Units-Unrestricted is +12 pts versus local peers.Check categories and source rows
3Use inflation as a guardrailA simple spending-went-up frame is weak.Operating scale changed +$864,776 in 2025 dollars from 2019-20 to 2025-26; UFB planning on-roll changed +9.Check inflation and denominator evidence
4Report beyond UFBDo student-flow, tuition, preschool, or service-load rows change the per-student read?Check tuition, placement, preschool, transportation, service-plan, and receiving/sending records before explaining the per-student effect.Check Student load
What the numbers support now
Start here before writing from a single cost rank.
Students and servicesThe denominator can change the per-pupil read. Special-education planning share is 100%, 79 pts above 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
Who paysFunding model changes the meaning of the same cost figure. Local sources supply 100% of operating revenue, 24 pts 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
Categories and source rowsCategories and named rows are the first explanation layer. Largest high-level use is general current expense, 93% of operating budget; special revenue funds equivalent is <1%, 8 pts below the Sussex County average; named row Other Local Governmental Units-Unrestricted is +12 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
Current decisionSeparate the live proposal from long-run trend. Latest proposal changes operating budget +$1,123,464; largest named proposal movement is Local sources at +$1,125,894.The proposal rows are nominal latest-file changes; they should not be mixed with CPI-adjusted long-run movement.Check proposal changes
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 +$864,776 in 2025 dollars from 2019-20 to 2025-26; UFB planning on-roll changed +9.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. Special-education planning share is 100%, 79 pts above 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.
Student/service familyDo student-flow, tuition, preschool, or service-load rows change the per-student read? Check tuition, placement, preschool, transportation, service-plan, and receiving/sending records before explaining the per-student effect.Service-family rows are budget context, not direct evidence of student need, service quality, or compliance.Check Student load
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
Named UFB rowWhich named source row is large enough versus peers to deserve follow-up? 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.Check Source rows
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
1Student/service familyDo student-flow, tuition, preschool, or service-load rows change the per-student read?Student load
source familyspecial education and student supports moved +$985,202 after CPI-U from 2019-20 to 2025-26; latest proposal moves special education and student supports +$918,408; +39 pts versus the Sussex County average. 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.
Service-family rows are budget context, not direct evidence of student need, service quality, or compliance.
2Funding modelWho pays for the operating budget, and is that funding mix typical for local peers?Revenue families
100%The largest operating revenue source is local sources, 100% of the proposed operating budget, 24 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.
3Named UFB rowWhich named source row is large enough versus peers to deserve follow-up?Source rows
+12 ptsOther Local Governmental Units-Unrestricted is 13% of the operating-budget scale, +12 pts versus the peer average; local rank 1 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.
4Special education planningIs a visible share of the planning denominator tied to special-education on-roll rows?Service load
100%Special-education on-roll planning share is 100%, 79 pts above the Sussex County average.
Special-education service-plan budget pages.
Placement, tuition, and staffing schedules.
Aggregate service-load reports where public or requestable.
Ask which service-load changes are driving the planning row.
Check placement and staffing records before treating the row as a need measure.
Planning rows signal service load; they do not identify student need by themselves.
5Spending mixWhich operating-use category makes the district unlike its peers?Spending categories
<1%Special Revenue Funds equivalent is <1%, 8 pts below the Sussex County average; local rank 26 of 26.
Appropriation account detail behind the large category.
Program, contract, transfer, or staffing schedules tied to the row.
Budget amendments and board agenda items around the change.
Ask which program, contract, staffing pattern, or pass-through sits inside the category.
Check whether the category is recurring, restricted, or an accounting structure.
High-level use shares share one denominator, but lower-level UFB rows can overlap and should not be summed.
6Line movementWhich named source row moved most after inflation across loaded UFB years?Line history
-$720,028Largest inflation-adjusted named-line movement: Other Restricted Miscellaneous Revenues, -$720,028 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 Sussex County Educational Services Commission starts with cost engine; who pays; cost position. This panel extracts the basic resident-facing read from UFB before the report opens the long proof sections.
Relative costCost position
Claim
No positive NJDOE comparative-cost line is available, so the operating-budget-per-UFB-on-roll scale check is $113,144 above the Sussex County average.
Evidence
$144,492; +$113,144 versus Sussex County average; rank 1 of 26.
Why it matters
Use the fallback scale check only with its UFB planning-enrollment denominator attached.
Do not write
This fallback does not replace NJDOE’s published comparative-cost measure.
Local sources are the largest operating-revenue source, at 100% of proposed General Fund operating revenue.
Evidence
$7.7 million; 100% of operating budget; 24 pts above the Sussex County average. After inflation, local sources moved +$864,776 from 2019-20 to 2025-26.
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 transfers and tuition, special education and student supports.
Evidence
Transfers and tuition: 78% of operating-budget scale, +$406,980 after inflation, +67 pts versus Sussex County average, largest row: Total Tuition. Special education and student supports: 59% of operating-budget scale, +$985,202 after inflation, +39 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.
Latest proposal moves operating budget +$1,123,464 (17%) from revised/current to proposed. Top named proposal row: Total Revenues from Local Sources at +$1,125,894.
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 Sussex County Educational Services Commission, 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 100% of proposed operating revenue, 24 pts above the Sussex County average; recurring local, state, and federal source summaries moved +$864,776 after inflation while operating scale moved +$864,776.
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.
Transfers and tuition: 78% of operating-budget scale, +$406,980 after inflation, +67 pts versus Sussex County average, largest row: Total Tuition; Special education and student supports: 59% of operating-budget scale, +$985,202 after inflation, +39 pts versus Sussex County average, largest row: Total Special Education-Instruction; Instruction programs: 8% of operating-budget scale, +$47,428 after inflation, -23 pts versus Sussex County average, largest row: Total Summer School-Instruction; Employee benefits: 13% of operating-budget scale, -$188,591 after inflation, -5 pts versus Sussex County average, 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 -$9,901 from 2019-20 to 2025-26; UFB planning on-roll moved +9; special-education on-roll is 53 (100% 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 +$1,123,464 from revised/current to proposed.
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 Sussex County Educational Services Commission, 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
$144,492; $113,144 above the Sussex County average.
Frame
District
Average
Gap
Rank
Sussex County districtsclosest local comparison frame
$144,492
$31,348
+$113,144
1 of 26
All NJ UFB districtsstatewide baseline before narrowing the frame
$144,492
$39,253
+$105,239
9 of 578
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 Sussex County Educational Services Commission, 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?
$7.7 million
$7.7 million proposed General Fund operating budget; $144,492 per UFB planning student; $113,144 above 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.
Largest visible source families by operating-budget scale: Transfers and tuition 78%; Special education and student supports 59%; Other named rows 29%. Largest visible row: Total Tuition.
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 -$9,901 from $154,393 to $144,492; operating-budget numerator moved +$864,776 after CPI-U while UFB on-roll moved +9; top family movement: Special education and student supports +$985,202 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 +$1.1 million (15%) from revised/current to proposed; largest visible increase: Total Revenues from Local Sources +$1.1 million.
These are nominal latest-file proposal rows. They should be read beside, not merged into, the CPI-adjusted history.
special-education on-roll is 79 pts above the Sussex County average; rank 1 of 26; fund balance / other operating sources is 5 pts below the Sussex County average; rank 25 of 26.
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 Sussex County Educational Services Commission 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
+$1.1Mproposal changeWhat changed in the current proposal?Live proposal
The live proposal changes the operating budget +$1,123,464 (17%) 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.
$144,492op. per UFB on-rollIs the district high, low, or typical against a fair benchmark?Fair comparison
Operating budget per UFB on-roll student is $113,144 above the Sussex County average.
NJDOE comparative-cost rows are limited here, so the report leans on operating scale, UFB planning enrollment, and named rows rather than a single per-pupil headline.
100%largest sourceWho pays for the operating budget?Who pays
Local sources supplied the largest operating-revenue share, 24 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.
+67 ptsvs avgWhere does the operating budget go?What money buys
Transfers and tuition is the strongest generated spending/category clue: 67 pts above the Sussex County average, 78% of operating-budget scale, latest proposal movement +$653,465.
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.
100%UFB on-rollWhat student or service-load context changes the read?Students and services
special-education on-roll is 53 (100% 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.
+$864,776real operating changeWhat changed across loaded UFB years after inflation?What changed after inflation
After inflation, operating-budget scale changed +$864,776 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.
$5.4 millionside-file contextWhat else can change the budget story?Reserves and side files
Projected close-year recap balances total $5.4 million.
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
Transfers and tuition is the largest current family outside the broad current-expense total, at 78% of operating-budget scale. Transfers and tuition has the widest local peer gap, +67 pts against the Sussex County average. Special education and student supports moved the most after inflation, +$985,202 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.
Transfers and tuitionlarge now / peer gap / real movementTotal Tuition (Revenue line 190, $5,969,502)
Current scale
78%$5,969,502
Peer gap
+67 ptspeer avg 11%
Real movement
+$406,980-4 pts
Live proposal
+$653,465+9 pts of operating scale
Special education and student supportslarge now / peer gap / real movementTotal Special Education-Instruction (Appropriation line 10300, $1,904,333)
Current scale
59%$4,531,594
Peer gap
+39 ptspeer avg 20%
Real movement
+$985,202+7 pts
Live proposal
+$918,408+12 pts of operating scale
Local taxes and local sourceslarge now / peer gap / real movementOther Restricted Miscellaneous Revenues / Paycheck Protection Program... (Revenue line 350, $692,288)
Current scale
9%$701,288
Peer gap
-65 ptspeer avg 74%
Real movement
-$26,296-2 pts
Live proposal
+$145,226+2 pts of operating scale
Other named rowslarge now / peer gap / real movementOther Local Governmental Units-Unrestricted (Revenue line 120, $989,261)
Current scale
29%$2,191,262
Peer gap
+26 ptspeer avg 2%
Real movement
+$744,349+7 pts
Live proposal
+$611,199+8 pts of operating scale
Instruction programslarge now / peer gap / proposal moveTotal Summer School-Instruction (Appropriation line 77680, $301,157)
Current scale
8%$589,217
Peer gap
-23 ptspeer avg 30%
Real movement
+$47,4280 pts
Live proposal
+$134,758+2 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 familyTransfers and tuition
Do charter/Renaissance transfers, tuition, or purchased placements change the budget story?
$5,969,502 in latest source-row dollars; 78% of proposed operating-budget scale.Largest visible row: Total Tuition (Revenue line 190, $5,969,502).
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 gapTransfers and tuition
Do charter/Renaissance transfers, tuition, or purchased placements change the budget story?
78% locally versus 11% for the Sussex County average; gap +67 pts.The family sits above 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 movementSpecial education and student supports
Are special education, child study, therapies, guidance, or student supports driving the budget question?
+$985,202 from 2019-20 to 2025-26 after CPI-U adjustment to 2025 dollars.Operating-equivalent share changed +7 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 moveSpecial education and student supports
Are special education, child study, therapies, guidance, or student supports driving the budget question?
+$918,408 from revised/current to proposed in the latest UFB file.That equals +12 pts of proposed operating-budget scale.Largest named proposal row: Total Special Education-Instruction (+$553,414 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 Sussex County Educational Services Commission, start with this budget question: Do student-flow, tuition, preschool, or service-load rows change the per-student read? 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 testStudent/service familysource family
special education and student supports moved +$985,202 after CPI-U from 2019-20 to 2025-26; latest proposal moves special education and student supports +$918,408; +39 pts versus the Sussex County average. Source-family rows can be nested, contextual, or outside recurring operating basis.Check: Student load
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 keep student-flow, tuition, preschool, and service-load rows attached to per-student cost claims.
Report nextSpecial-education placement and tuition schedules. Ask whether placements reflect student need, capacity, receiving relationships, or policy.Do not writeService-family rows are budget context, not direct evidence of student need, service quality, or compliance.
Fair comparisonFunding model100%
The largest operating revenue source is local sources, 100% of the proposed operating budget, 24 pts above the Sussex County average.Check: Revenue families
Compare againstCompare operating revenue shares against the Sussex County average; keep state aid, local levy, federal support, and fund balance on their own bases.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 nextState-aid notices and aid-calculation summary. Ask what share is formula aid, levy, reserve use, or one-time support.Do not writeOperating revenue is General Fund operating revenue, not all-funds revenue or a tax-bill calculation.
Inflation testTrend and denominator2025 dollars
real operating budget per UFB planning student changed -$9,901 from 2019-20 to 2025-26; UFB planning enrollment changed +9.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 explanationTransfers and tuition78%
Transfers and tuition: $5,969,502 latest source-row dollars, 78% of operating-budget scale; +67 pts versus the Sussex County average; +$406,980 after inflation from 2019-20 to 2025-26; +$653,465 latest proposal movement; largest visible row: Total Tuition.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 proposalOther Local Governmental Units-Unrestricted+$327,703
Other Local Governmental Units-Unrestricted changes +$327,703 from revised/current to proposed; +4 pts of operating-budget scale.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 signalSpecial education planning100%
Special-education on-roll planning share is 100%, 79 pts above the Sussex County average.Check: Service load
Compare againstCompare special-education planning rows with local peers, then check service-plan, placement, and staffing records outside UFB.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 service-plan budget pages. Ask which service-load changes are driving the planning row.Do not writePlanning rows signal service load; they do not identify student need by themselves.
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 Sussex County Educational Services Commission into mechanisms: who pays; proposal timing; 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
Fallback frameRelative cost
No positive NJDOE comparative-cost line is available, so operating budget per UFB on-roll is the usable per-student scale check: $113,144 above the Sussex County average.
$144,492; +$113,144 versus Sussex County average. Cost basis
Keep the denominator visible before comparing this district with peers.
The recomputed scale check does not replace NJDOE’s published comparative-cost metric.
In playWho pays
Local sources supply 100% of proposed General Fund operating revenue; 24 pts above the Sussex County average.
Operating revenue source share from UFB summary rows. 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
special education and student supports moved +$985,202 after CPI-U from 2019-20 to 2025-26; latest proposal moves special education and student supports +$918,408; +39 pts versus the Sussex County average. 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. Student load
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 -$9,901 from 2019-20 to 2025-26; UFB on-roll moved +9.
$154,393 to $144,492 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 53 (100% of UFB on-roll); received-from-other-district rows are 51 (96% of UFB on-roll).
special-education planning rows: 53; received-from-other-district rows: 51. 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 +$1,123,464 from revised/current to proposed; 17% latest-file change; top named proposal row is Total Revenues from Local Sources.
+$1.1M; +$1,125,894 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
projected close-year recap balances total $5.4 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
The latest UFB summary does not publish a positive NJDOE comparative-cost value for this district. These clues name the usable denominator, funding, proposal, source-row, service-load, and budget-year evidence before the report moves into full source tables.
Clue
Evidence
How to read it
Proof
Peer clueListed admin base salaries per UFB on-roll student
$9,329; +$7,963 vs NJ average; rank 7 of 575
This comparison clue can show what is distinctive, but the latest UFB row does not publish the normal comparative-cost metric.
Scale checkOperating budget per UFB on-roll student
$144,492; +$105,239 vs NJ average; rank 9 of 578
This recomputed operating-budget scale check is the usable per-student comparison here because the latest UFB summary does not publish NJDOE comparative cost.
operating budget +$1,123,464 from revised/current to proposed; 17% latest-file change; largest named proposal move: Local sources at +$1,125,894
The proposal clue is the live nominal budget-year decision. It belongs beside the cost position, but it is separate from CPI-adjusted history and audited actual spending.
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.
Funding clueFund balance / other operating revenue share
0%; -7 pts vs NJ average; rank 572 of 595
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 New Jersey UFB 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 Sussex County Educational Services Commission, the cost-position read is without the normal NJDOE comparative-cost line. 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
The latest UFB summary lacks a positive NJDOE comparative-cost row; UFB on-roll is 53.
Do not force a high-cost or low-cost story. Use operating scale, denominator, source-row, service-load, proposal, and side-file evidence instead.
Operating budget per UFB on-roll student: $144,492 (+$113,144 vs Sussex County average; rank 1 of 26); Special-education on-roll planning share: 100% (+79 pts vs Sussex County average; rank 1 of 26); Local operating revenue share: 100% (+24 pts vs Sussex County average; rank 1 of 26).
These are the strongest peer-relative clues even though the headline cost rank is not itself a sharp high/low story.
Total Tuition: 78% of operating scale; +74 pts vs Sussex County average; rank 1 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.
special education and student supports moved +$985,202 after CPI-U from 2019-20 to 2025-26; latest proposal moves special education and student supports +$918,408; +39 pts versus the Sussex County average. 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. Service-family rows are budget context, not direct evidence of student need, service quality, or compliance.
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
Student/service family. Special education and student supports moved +$985,202 after CPI-U from 2019-20 to 2025-26; latest proposal moves special education and student supports +$918,408; +39 pts versus the Sussex County average. Source-family rows can be nested, contextual, or outside recurring operating basis.
AskDo student-flow, tuition, preschool, or service-load rows change the per-student read?Do not overreadService-family rows are budget context, not direct evidence of student need, service quality, or compliance.Check: Student load
100%Funding modelThe largest operating revenue source is local sources, 100% of the proposed operating budget, 24 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
+12 ptsNamed UFB rowOther Local Governmental Units-Unrestricted is 13% of the operating-budget scale, +12 pts versus the peer average; local rank 1 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
100%Special education planningSpecial-education on-roll planning share is 100%, 79 pts above the Sussex County average.AskIs a visible share of the planning denominator tied to special-education on-roll rows?Do not overreadPlanning rows signal service load; they do not identify student need by themselves.Check: Service load
<1%Spending mixSpecial Revenue Funds equivalent is <1%, 8 pts below the Sussex County average; local rank 26 of 26.AskWhich 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.Check: Spending categories
-$720,028Line movementLargest inflation-adjusted named-line movement: Other Restricted Miscellaneous Revenues, -$720,028 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 Sussex County Educational Services Commission is not a single spending-up sentence or a lone rank. Test this question first: Do student-flow, tuition, preschool, or service-load rows change the per-student read? special education and student supports moved +$985,202 after CPI-U from 2019-20 to 2025-26; latest proposal moves special education and student supports +$918,408; +39 pts versus the Sussex County average.
Do not stop at the simple read
After inflation, operating budget per UFB planning student changed -$9,901 from 2019-20 to 2025-26; UFB planning enrollment changed +9. The latest UFB proposal column changes the operating budget +$1,123,464 from revised/current to proposed. Those facts matter, but they should travel with the student/service family question instead of becoming the whole story.
The largest operating revenue source is local sources, 100% of the proposed operating budget, 24 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.
Special-education on-roll planning share is 100%, 79 pts above the Sussex County average.
Readers can treat the row as service-load context while reserving program need and quality claims for outside reporting.
Planning rows signal service load; they do not identify student need by themselves.
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; Service-family rows are budget context, not direct evidence of student need, service quality, or compliance.
Question-to-reporting path
The first resident question for Sussex County Educational Services Commission is Do student-flow, tuition, preschool, or service-load rows change the per-student read? 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
Student/service familyDo student-flow, tuition, preschool, or service-load rows change the per-student read?
special education and student supports moved +$985,202 after CPI-U from 2019-20 to 2025-26; latest proposal moves special education and student supports +$918,408; +39 pts versus the Sussex County average. Source-family rows can be nested, contextual, or outside recurring operating basis.Student-flow, tuition, preschool, placement, and service-load rows tied to the UFB planning denominator.
Use the Sussex County average and the linked proof section as the first comparison, then verify the operational explanation outside UFB.Check: Student load
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 yetService-family rows are budget context, not direct evidence of student need, service quality, or compliance.
Funding modelWho pays for the operating budget, and is that funding mix typical for local peers?
The largest operating revenue source is local sources, 100% of the proposed operating budget, 24 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.
Named UFB rowWhich named source row is large enough versus peers to deserve follow-up?
Other Local Governmental Units-Unrestricted is 13% of the operating-budget scale, +12 pts versus the peer average; local rank 1 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.
Special education planningIs a visible share of the planning denominator tied to special-education on-roll rows?
Special-education on-roll planning share is 100%, 79 pts above the Sussex County average.UFB special-education planning enrollment rows and local peer on-roll share.
Compare special-education planning rows with local peers, then check service-plan, placement, and staffing records outside UFB.Check: Service load
Pull or ask
Special-education service-plan budget pages.
Placement, tuition, and staffing schedules.
Ask which service-load changes are driving the planning row.
Do not write yetPlanning rows signal service load; they do not identify student need by themselves.
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 +$1,123,464 from revised/current to proposed. Top named row: Other Local Governmental Units-Unrestricted +$327,703 (Revenue line 120).
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.
Categories and linesWhich category or source family is actually driving the story, and which account, program, restriction, or transfer sits underneath it?
Transfers and tuition: $5,969,502; 78% of operating-budget scale; +67 pts versus Sussex County average; +$406,980 after inflation from 2019-20 to 2025-26; largest row: Total Tuition.
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 +$864,776 from 2019-20 to 2025-26. Real operating budget per UFB planning student changed -$9,901. UFB planning on-roll changed +9.
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?
Special-education on-roll planning share is 100%, 79 pts above the Sussex County average; local rank 1 of 26.
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?
Largest projected balance row: Unrestricted-General Operating Budget at $5.4 million. Shared-service file has 3 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 +$2,263,468 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 -$9,901.
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 +$1,123,464 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 signalDo student-flow, tuition, preschool, or service-load rows change the per-student read?
special education and student supports moved +$985,202 after CPI-U from 2019-20 to 2025-26; latest proposal moves special education and student supports +$918,408; +39 pts versus the Sussex County average. Source-family rows can be nested, contextual, or outside recurring operating basis. Evidence basis: Student-flow, tuition, preschool, placement, and service-load rows tied to the UFB planning denominator.
Use this as the first local budget question, then check the linked proof section.Student load
Service-family rows are budget context, not direct evidence of student need, service quality, or compliance.
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, 100% of the proposed operating budget, 24 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 student/service 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.
Check tuition, placement, preschool, transportation, service-plan, and receiving/sending records before explaining the per-student effect.Student load
Student and service rows signal budget load, not student need, service quality, or compliance by themselves.
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 student/service 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 Sussex County Educational Services Commission, the strongest generated read is students and service load. 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.
general current expense is the largest high-level use at 93% of operating budget; special revenue funds equivalent is <1%, 8 pts below the Sussex County average; named row Total Tuition is +74 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.
projected close-year recap balances total $5.4 million; 3 shared-service rows.
Whether reserve use, projected balances, unusual explanations, or shared-service entries should travel with the operating story.
Recurring revenue, audited cash, complete savings, or a structural-deficit finding.
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 operating budget per ufb on-roll student is above in 5 frames across the 5 front comparison frames shown.
Frame to checkSussex County districts: +$113,144 vs Sussex County average; rank 1 of 26.
Reporting useUse the detailed proof to test whether category, funding, or student-load rows explain the position. 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.Operating budget per UFB on-roll student
$144,4921 of 26
$31,348Sussex County average
+$113,144
All NJ UFB districtsBroad statewide baseline; useful, but not a fair peer group by itself.Operating budget per UFB on-roll student
$144,4929 of 578
$39,253NJ average
+$105,239
Mostly locally funded districtsFunding model changes what the same per-pupil cost can mean.Operating budget per UFB on-roll student
$144,4929 of 379
$45,725slice average
+$98,766
Under-500 UFB on-roll districtsScale helps separate large-system budgets from fixed-cost small-district pressure.Operating budget per UFB on-roll student
$144,4928 of 151
$74,736slice average
+$69,756
High special-education planning-share districtsSpecial-education planning share is a service-load comparison to read beside costs.Operating budget per UFB on-roll student
$144,4928 of 58
$135,161slice average
+$9,330
Frame
District
Comparison
Named check
How to use it
Sussex County districtsClosest named local benchmark before any statewide ranking.
$144,4921 of 26
$31,348Sussex County average; +$113,144
Next higher: none in this frame; Next lower: Andover Reg$43,201.
Closest named local benchmark before any statewide ranking.Open proof
All NJ UFB districtsBroad statewide baseline; useful, but not a fair peer group by itself.
Funding model changes what the same per-pupil cost can mean. Secondary clue: Local operating revenue share is 100%, 16 pts above the slice average.Open proof
Under-500 UFB on-roll districtsScale helps separate large-system budgets from fixed-cost small-district pressure.
Special-education planning share is a service-load comparison to read beside costs. Secondary clue: Special-education on-roll planning share is 100%, 56 pts above 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
Student/service familyDo student-flow, tuition, preschool, or service-load rows change the per-student read?
source familyspecial education and student supports moved +$985,202 after CPI-U from 2019-20 to 2025-26; latest proposal moves special education and student supports +$918,408; +39 pts versus the Sussex County average. Source-family rows can be nested, contextual, or outside recurring operating basis.
Student loadSussex County average where local peer rows are usable; statewide and slice frames where the local peer set is incomplete.
Check tuition, placement, preschool, transportation, service-plan, and receiving/sending records before explaining the per-student effect.
Service-family rows are budget context, not direct evidence of student need, service quality, or compliance.
Funding modelWho pays for the operating budget, and is that funding mix typical for local peers?
100%The largest operating revenue source is local sources, 100% of the proposed operating budget, 24 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.
Named UFB rowWhich named source row is large enough versus peers to deserve follow-up?
+12 ptsOther Local Governmental Units-Unrestricted is 13% of the operating-budget scale, +12 pts versus the peer average; local rank 1 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.
Special education planningIs a visible share of the planning denominator tied to special-education on-roll rows?
100%Special-education on-roll planning share is 100%, 79 pts above the Sussex County average.
Service loadSussex County average where local peer rows are usable; statewide and slice frames where the local peer set is incomplete.
Check service-plan, placement, and staffing records; UFB planning rows flag load but do not explain student need by themselves.
Planning rows signal service load; they do not identify student need by themselves.
Spending mixWhich operating-use category makes the district unlike its peers?
<1%Special Revenue Funds equivalent is <1%, 8 pts below the Sussex County average; local rank 26 of 26.
Spending categoriesSussex County average where local peer rows are usable; statewide and slice frames where the local peer set is incomplete.
Identify the program, contract, transfer recipient, school allocation, or staffing pattern behind the category before attaching a policy explanation.
High-level use shares share one denominator, but lower-level UFB rows can overlap and should not be summed.
Line movementWhich named source row moved most after inflation across loaded UFB years?
-$720,028Largest inflation-adjusted named-line movement: Other Restricted Miscellaneous Revenues, -$720,028 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.
1Student/service family
Student and service rows can change the per-pupil read
Working nut graf. For Sussex County Educational Services Commission, the UFB-supported story to test is this: special education and student supports moved +$985,202 after CPI-U from 2019-20 to 2025-26; latest proposal moves special education and student supports +$918,408; +39 pts versus the Sussex County average. Source-family rows can be nested, contextual, or outside recurring operating basis. The reporting question is: Do student-flow, tuition, preschool, or service-load rows change the per-student read?
Why readers careReaders can keep student-flow, tuition, preschool, and service-load rows attached to per-student cost claims.Proof in UFBStudent-flow, tuition, preschool, placement, and service-load rows tied to the UFB planning denominator. Student loadReport nextCheck tuition, placement, preschool, transportation, service-plan, and receiving/sending records before explaining the per-student effect.Do not write yetStudent and service rows signal budget load, not student need, service quality, or compliance by themselves.
2Funding model
Who pays may explain more than how much
Working nut graf. For Sussex County Educational Services Commission, the UFB-supported story to test is this: The largest operating revenue source is local sources, 100% of the proposed operating budget, 24 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.
3Named UFB row
A named row can turn a broad budget into a reportable story
Working nut graf. For Sussex County Educational Services Commission, the UFB-supported story to test is this: Other Local Governmental Units-Unrestricted is 13% of the operating-budget scale, +12 pts versus the peer average; local rank 1 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.
4Special education planning
Service-load rows need program reporting
Working nut graf. For Sussex County Educational Services Commission, the UFB-supported story to test is this: Special-education on-roll planning share is 100%, 79 pts above the Sussex County average. The reporting question is: Is a visible share of the planning denominator tied to special-education on-roll rows?
Why readers careReaders can treat the row as service-load context while reserving program need and quality claims for outside reporting.Proof in UFBUFB special-education planning enrollment rows and local peer on-roll share. Service loadReport nextCheck service-plan, placement, and staffing records; UFB planning rows flag load but do not explain student need by themselves.Do not write yetService-load rows signal budget planning, not a direct measure of need, program quality, or compliance.
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 +$1,123,464 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.
special education and student supports moved +$985,202 after CPI-U from 2019-20 to 2025-26; latest proposal moves special education and student supports +$918,408; +39 pts versus the Sussex County average. Source-family rows can be nested, contextual, or outside recurring operating basis.
Student-flow, tuition, preschool, placement, and service-load rows tied to the UFB planning denominator.
Service-family rows are budget context, not direct evidence of student need, service quality, or compliance.
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
Operating budget per UFB on-roll student2019-20 to 2025-26
+$119,8052019-20 vs local peer average
+$113,1442025-26 vs local peer average
The measure moved closer to the Sussex County average; the gap moved -$6,662.
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.
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 $7,658,051; local sources supply 100% of operating revenue; general current expense is 93% of operating usesScale: $7.7 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.
Use to explain tax basis, projected balances, district-entered unusual explanations, and shared-service context beside the operating story.
Do not read side-file rows as audited operating totals, complete payroll, audited savings, or tax-bill advice.
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 Sussex County Educational Services Commission 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 +$888,398 after inflation from 2019-20 to 2025-26; those summaries equal 101% of the latest proposed operating budget; operating-budget scale moved +$864,776, while source movement outpaced it by $23,622.
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.
Special education and student supports moved +$985,202 after inflation from 2019-20 to 2025-26; latest scale is 59% of proposed operating budget; 39 pts above the Sussex County average; largest latest source row: Total Special Education-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.
UFB planning on-roll moved +9; special-education on-roll is 53 (100% 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.
Operating budget per UFB on-roll student is $144,492, +$113,144 vs Sussex County average; Special-education on-roll planning share is 100%, +79 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.
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 53; fall enrollment 39; special-education planning rows 100% 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.
+79 pts vs Sussex County average; rank 1 of 26
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.
general current expense is the largest high-level use at 93% of operating budget; special revenue funds equivalent is <1%, 8 pts below the Sussex County average; named row Total Tuition is +74 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.
operating scale changed +$864,776 in 2025 dollars from 2019-20 to 2025-26; UFB planning on-roll changed +9.
Whether the background movement is real operating scale, published comparative cost, denominator movement, or a mix.
The current proposal decision, or proof that prices, enrollment, labor, or programs caused the change.
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
Operating budget per UFB on-roll student is $144,492, $113,144 above the Sussex County average; rank 1 of 26 among Sussex County districts.Operating budget per UFB on-roll student changed -$9,901 after inflation from 2019-20 to 2025-26.
The district can still sit above local peers even when the real per-student line has eased, so the rank and the trend answer different questions.
Operating budget changes +$1,123,464 from revised/current to proposed in the latest UFB file.Operating scale changed +$864,776 in 2025 dollars from 2019-20 to 2025-26.
The latest proposal and the real trend point the same way, but proposal-column movement is nominal and current-year while the trend is inflation-adjusted across loaded years.
Operating budget per UFB on-roll student is $144,492, $113,144 above the Sussex County average; rank 1 of 26 among Sussex County districts.special-education planning share is 100%, 79 pts above 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.
Operating budget per UFB on-roll student is $144,492, $113,144 above the Sussex County average; rank 1 of 26 among Sussex County districts.Special Revenue Funds equivalent is <1%, 8 pts below the Sussex County average; rank 26 of 26 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 100%, 24 pts above the Sussex County average; rank 1 of 26 among Sussex County districts.Special Revenue Funds equivalent is <1%, 8 pts below the Sussex County average; rank 26 of 26 among Sussex County districts.
Pair the revenue model with the use category before implying that a high or low spending slice is locally discretionary.
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
Transfers and tuition is the largest selected source-row family at 78% of operating-budget scale. Transfers and tuition has the widest selected local peer gap, 67 pts above the Sussex County average. Special education and student supports moved the most after inflation, +$985,202 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
Transfers and tuitionlarge current scale / local peer gap / inflation-adjusted movement
Do charter/Renaissance transfers, tuition, or purchased placements change the budget story?
Latest scale $5,969,502 (78% op. equiv.)+67 pts versus the Sussex County average+$406,980 real movement from 2019-20 to 2025-26+$653,465 latest proposal movement; +9 pts of operating scale
Total Tuition (Revenue line 190, $5,969,502)Total Tuition (+$653,465 latest-file move)CategoriesProposalTrend
Special education and student supportslarge current scale / local peer gap / inflation-adjusted movement
Are special education, child study, therapies, guidance, or student supports driving the budget question?
Latest scale $4,531,594 (59% op. equiv.)+39 pts versus the Sussex County average+$985,202 real movement from 2019-20 to 2025-26+$918,408 latest proposal movement; +12 pts of operating scale
Total Special Education-Instruction (Appropriation line 10300, $1,904,333)Total Special Education-Instruction (+$553,414 latest-file move)CategoriesProposalTrend
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 $701,288 (9% op. equiv.)-65 pts versus the Sussex County average-$26,296 real movement from 2019-20 to 2025-26+$145,226 latest proposal movement; +2 pts of operating scale
Other Restricted Miscellaneous Revenues / Paycheck Protection Program (Ap... (Revenue line 350, $692,288)Other Restricted Miscellaneous Revenues / Paycheck Protection Program... (+$144,226 latest-file move)CategoriesProposal
Other named rowslarge current scale / local peer gap / inflation-adjusted movement
Which remaining named rows deserve a closer district-level look?
Latest scale $2,191,262 (29% op. equiv.)+26 pts versus the Sussex County average+$744,349 real movement from 2019-20 to 2025-26+$611,199 latest proposal movement; +8 pts of operating scale
Other Local Governmental Units-Unrestricted (Revenue line 120, $989,261)Other Local Governmental Units-Unrestricted (+$327,703 latest-file move)CategoriesProposalTrend
Instruction programslarge current scale / local peer gap / latest proposal move
Which classroom or instructional program rows define the core spending structure?
Latest scale $589,217 (8% op. equiv.)-23 pts versus the Sussex County average+$47,428 real movement from 2019-20 to 2025-26+$134,758 latest proposal movement; +2 pts of operating scale
Total Summer School-Instruction (Appropriation line 77680, $301,157)Total Summer School-Instruction (+$124,807 latest-file move)CategoriesProposal
State aidlocal peer gap
Which aid lines explain dependence on state funding or first-to-latest movement?
Latest scale $0 (0% op. equiv.)-25 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
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 Employee benefits, the proposal is a counter-move: +$21,919 in nominal latest-file movement versus -$188,591 across loaded years after inflation. Across material family rows, this scan finds 5 continuing trends, 1 counter-move, and 2 current-only moves.
Relationship
Loaded-year trend
Current proposal
How to read it
Counter-moveEmployee benefits
-$188,5912019-20 to 2025-26 in 2025 dollars; share moved -4 pts.
+$21,9190 pts of proposed operating-budget scale.Total Personal Services-Employee Benefits (Appropriation, line 71260, +$21,919)
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 trendTransfers and tuition
+$406,9802019-20 to 2025-26 in 2025 dollars; share moved -4 pts.
+$653,465+9 pts of proposed operating-budget scale.Total Tuition (Revenue, line 190, +$653,465)
The latest proposal points in the same direction as the inflation-adjusted movement across loaded UFB years.ProposalTrendCategoriesPeers
Current-only moveLocal taxes and local sources
-$26,2962019-20 to 2025-26 in 2025 dollars; share moved -2 pts.
+$145,226+2 pts of proposed operating-budget scale.Other Restricted Miscellaneous Revenues / Paycheck Protection Program (Ap... (Revenue, line 350, +$144,226)
The latest proposal has a visible family move, while the loaded-year real trend is not material enough to call a direction.ProposalTrendCategoriesPeers
Continues trendGeneral current expense
+$725,1972019-20 to 2025-26 in 2025 dollars; share moved -1 pt.
+$982,985+13 pts of proposed operating-budget scale.Total General Current Expense (Appropriation, line 72260, +$982,985)
The latest proposal points in the same direction as the inflation-adjusted movement across loaded UFB years.ProposalTrendCategoriesPeers
Continues trendSpecial education and student supports
+$985,2022019-20 to 2025-26 in 2025 dollars; share moved +7 pts.
+$918,408+12 pts of proposed operating-budget scale.Total Special Education-Instruction (Appropriation, line 10300, +$553,414)
The latest proposal points in the same direction as the inflation-adjusted movement across loaded UFB years.ProposalTrendCategoriesPeers
Continues trendOther named rows
+$744,3492019-20 to 2025-26 in 2025 dollars; share moved +7 pts.
+$611,199+8 pts of proposed operating-budget scale.Other Local Governmental Units-Unrestricted (Revenue, line 120, +$327,703)
The latest proposal points in the same direction as the inflation-adjusted movement across loaded UFB years.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.
1Student/service familysource familyspecial education and student supports moved +$985,202 after CPI-U from 2019-20 to 2025-26; latest proposal moves special education and student supports +$918,408; +39 pts versus the Sussex County average. Source-family rows can be nested, contextual, or outside recurring operating basis.Reader questionDo student-flow, tuition, preschool, or service-load rows change the per-student read?Do not overreadService-family rows are budget context, not direct evidence of student need, service quality, or compliance.Student load
2Funding model100%The largest operating revenue source is local sources, 100% of the proposed operating budget, 24 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
3Named UFB row+12 ptsOther Local Governmental Units-Unrestricted is 13% of the operating-budget scale, +12 pts versus the peer average; local rank 1 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
4Special education planning100%Special-education on-roll planning share is 100%, 79 pts above the Sussex County average.Reader questionIs a visible share of the planning denominator tied to special-education on-roll rows?Do not overreadPlanning rows signal service load; they do not identify student need by themselves.Service load
5Spending mix<1%Special Revenue Funds equivalent is <1%, 8 pts below the Sussex County average; local rank 26 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
6Line movement-$720,028Largest inflation-adjusted named-line movement: Other Restricted Miscellaneous Revenues, -$720,028 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
7Real-dollar change+$864,776After inflation, the operating budget changed +$864,776 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
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 Sussex County Educational Services Commission, the useful budget question is how to read local sources supply 100% of operating revenue, largest use is general current expense at 93%, and real operating scale changed +$864,776 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
Student/service familyspecial education and student supports moved +$985,202 after CPI-U from 2019-20 to 2025-26; latest proposal moves special education and student supports +$918,408; +39 pts versus the Sussex County average. Source-family rows can be nested, contextual, or outside recurring operating basis.Student load
Funding modelThe largest operating revenue source is local sources, 100% of the proposed operating budget, 24 pts above the Sussex County average.Revenue families
Named UFB rowOther Local Governmental Units-Unrestricted is 13% of the operating-budget scale, +12 pts versus the peer average; local rank 1 of 26.Source rows
Special education planningSpecial-education on-roll planning share is 100%, 79 pts above the Sussex County average.Service load
What still needs reporting
Student/service familyCheck tuition, placement, preschool, transportation, service-plan, and receiving/sending records before explaining the per-student effect.
Funding modelRead aid notices, budget-hearing materials, and board minutes to separate formula aid, one-time support, reserve use, and local decisions.
Named UFB rowPull the budget-book narrative, account detail, and board agenda items behind the named row; UFB confirms scale, not the operational reason.
Special education planningCheck service-plan, placement, and staffing records; UFB planning rows flag load but do not explain student need by themselves.
Competing readings to keep alive
Student/service familyStudent and service rows signal budget load, not student need, service quality, or compliance by themselves.
Funding modelA state-funded, locally funded, or fund-balance-heavy budget can produce the same cost figure for different reasons.
Named UFB rowA large named row can be a subtotal, nested line, restricted source, transfer, or one-year accounting change.
Special education planningService-load rows signal budget planning, not a direct measure of need, program quality, or compliance.
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 mostly locally funded, general-current centered, and real operating growth. 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?
operating budget per UFB on-roll is $144,492, $113,144 above 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 100% of operating revenue, 24 pts above the Sussex County average
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, 93% of operating budget; strongest peer mix gap is special revenue funds equivalent at <1%, 8 pts below the Sussex County average; named-row standout: Total Tuition is +74 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?
special-education planning share is 100%, 79 pts above the Sussex County average
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 +$1,123,464; real operating scale changed +$864,776 from 2019-20 to 2025-26; UFB on-roll changed +9; operating per UFB on-roll changed -$9,901 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?
projected close-year recap balances total $5.4 million; shared-service file lists 3 arrangements; selected administrative base-salary rows total $494,453
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
Cost basisOperating budget per UFB on-roll
$144,492Sussex County average: $31,348
+$113,144Rank 1 of 26
A scale check using the UFB planning denominator. It can confirm or complicate the published comparative-cost position.
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.
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.
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 7 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
$7.7 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
13 positive rows; 10 contextual rows in the appendix; largest: Total Revenues from Local Sources at $7.7 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
29 positive rows; 26 contextual rows in the appendix; largest: Total General Current Expense at $7.1 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
0 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
2 planning rows; on-roll 53, special ed 53, received 51.
students and service loadThese are planning rows, not fall enrollment, and counts should not be added to dollar rows.
Recap / balances
14 balance rows; Unrestricted-General Operating Budget at $5.4 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
0 municipal/regional slices.
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
0 positive explanation rows.
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
3 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 $494,453.
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.
53 UFB on-rollSmall-district fixed-cost caseSmall UFB planning enrollment can make fixed administrative, facilities, tuition, and placement rows dominate per-pupil readings.Compare UFB on-roll, fall enrollment, placement load, tax levy per on-roll, and side-file explanations.UFB on-roll is a budget-planning row and can differ from fall enrollment on the district profile.
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. UFB on-roll here is 53.
Relative-cost ladder
Comparison frame
Measure
District
Comparison avg
Gap
Rank
All NJ UFB districtsThis is the statewide baseline before narrowing to a more comparable slice.
Operating budget per UFB on-roll student
$144,492
$39,253
+$105,239
9 of 578
High special-education planning-share districtsSpecial-education planning share is a student-load signal to read beside placements, services, and pupil-cost rows.
Operating budget per UFB on-roll student
$144,492
$135,161
+$9,330
8 of 58
Mostly locally funded districtsFunding model changes what a cost comparison means, because local levy, state aid, and other sources carry different reader questions.
Operating budget per UFB on-roll student
$144,492
$45,725
+$98,766
9 of 379
Under-500 UFB on-roll districtsUFB on-roll scale helps separate fixed-cost pressure from large-system operating scale.
Operating budget per UFB on-roll student
$144,492
$74,736
+$69,756
8 of 151
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 9 of 578All NJ UFB districtsOperating budget per UFB on-roll student: $144,492, $105,239 above the NJ average ($39,253). This is the statewide baseline before narrowing to a more comparable slice.578 districts have usable operating budget per ufb on-roll student values in this latest-year slice. Slice membership is latest-year and overlapping.
Rank 8 of 58High special-education planning-share districtsOperating budget per UFB on-roll student: $144,492, $9,330 above the slice average ($135,161). Special-education on-roll planning share: 100%, 56 pts above the slice average (44%). Special-education planning share is a student-load signal to read beside placements, services, and pupil-cost rows.58 districts have usable operating budget per ufb on-roll student values in this latest-year slice. Slice membership is latest-year and overlapping.
Rank 9 of 379Mostly locally funded districtsOperating budget per UFB on-roll student: $144,492, $98,766 above the slice average ($45,725). Local operating revenue share: 100%, 16 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.379 districts have usable operating budget per ufb on-roll student values in this latest-year slice. Slice membership is latest-year and overlapping.
Rank 8 of 151Under-500 UFB on-roll districtsOperating budget per UFB on-roll student: $144,492, $69,756 above the slice average ($74,736). UFB on-roll scale helps separate fixed-cost pressure from large-system operating scale.151 districts have usable operating budget per ufb on-roll student 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, under 500 UFB on-roll, high special-education planning share, 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.
+$865KOperating scaleAfter inflation, the proposed operating budget changed +$864,776 (13%) from 2019-20 to 2025-26. UFB on-roll changed +9 over the same span. Operating budget per UFB on-roll student changed -$9,901.Uses proposed operating budget converted to 2025 dollars and UFB planning enrollment, not fall enrollment.
+$113KOperating-cost peer gapAgainst the Sussex County average, this gap moved from +$119,805 in 2019-20 to +$113,144 in 2025-26.Money values are inflation-adjusted to 2025 dollars; peer averages use Sussex County districts with usable rows in each year.
+$692KLargest named-line increaseOther Restricted Miscellaneous Revenues / Paycheck Protection Program (Apssds Only) rose from $0 to $692,288.This is a contextual revenue row. Its operating-budget share changed +9 pts.
-$720KLargest named-line decreaseOther Restricted Miscellaneous Revenues fell from $720,028 to $0.This is a contextual revenue row. Its operating-budget share changed -11 pts.
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
$7.7 million
proposed General Fund, 2025-26
Per planning student
$144,492
operating budget divided by UFB on-roll
Local sources
$7.7 million
100% of operating-budget scale
Top use family
78%
Transfers and tuition
Real per-student move
-$9,901
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 100% of the proposed operating budget, 24 pts above the Sussex County average.
Operating sources: local sources 100%.
Money out
The largest high-level use is general current expense, $7.1 million or 93% of the operating budget.
General current expense: $7.1 million (93%).
Special schools: $448,386 (6%).
Capital outlay: $74,000 (<1%).
Nested detail row: special education instruction is $1.9 million (25% of operating budget; peer average 10%).
Nested detail row: employee benefits is $1.0 million (13% of operating budget; peer average 18%).
Costs and students
UFB on-roll planning enrollment is 53; fall enrollment on the district profile is 39.
What changed
Operating budget per UFB on-roll changed -$9,901 after inflation from 2019-20 to 2025-26.
Largest named-line increase: Total Revenues from Local Sources, up $864,776 in 2025 dollars.
Largest named-line decrease: Other Restricted Miscellaneous Revenues, down $720,028 in 2025 dollars.
Aggregate operating budget changed +$864,776 in real terms; read that scale check with the UFB on-roll denominator before treating it as the story.
Total Tuition: +74 pts versus the local peer average.
Side files to check
Projected balance: Unrestricted-General Operating Budget at $5.4 million, $0 versus the prior balance column.
Projected balance: Restricted-Special Revenue Fund: Scholarship Fund at $4,571, $0 versus the prior balance column.
Shared-service entries: 3, savings often not reported.
Listed administrative salary rows total $494,453 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?
Operating budget per UFB on-roll student is $144,492, $113,144 above the Sussex County average.
1% of operating dollars among Sussex County districts and <1% of UFB on-roll planning enrollment.
Who pays for the operating budget?
Largest operating source: local sources, 100% of operating revenue, 24 pts above the Sussex County average.
Where does the spending mix differ?
Largest high-level use: general current expense, 93% of the operating budget.
Operations and maintenance share: 4%, 5 pts below the Sussex County average; local rank 26 of 26.
Employee benefits share: 13%, 5 pts below the Sussex County average; local rank 24 of 26.
What student-service load is budgeted?
Special-education on-roll planning share is 100%, 79 pts above the Sussex County average.
What changed after inflation?
Operating budget per UFB on-roll changed -$9,901 after inflation from 2019-20 to 2025-26.
Largest named-line increase: Total Revenues from Local Sources, up $864,776 in 2025 dollars.
Largest named-line decrease: Other Restricted Miscellaneous Revenues, down $720,028 in 2025 dollars.
Aggregate operating budget changed +$864,776 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: Unrestricted-General Operating Budget at $5.4 million.
Shared-service file lists 3 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.
+$1.1MOperating budgetThe proposed operating budget is +$1,123,464 (17%) versus the revised/current-budget column. The Sussex County average proposal change was 2% of proposed operating-budget scale.
+$1.1MLargest revenue rowLocal sources changed +$1,125,894 from revised/current to proposed. Peer average proposal movement for the same row was 4% of operating scale.
+$983KLargest use rowGeneral current expense changed +$982,985 from revised/current to proposed. Peer average proposal movement for the same row was 4% of operating scale.
Revenue proposal changes
UFB row
Revised/current
Proposed
Change
Op. equiv.
Peer avg
Local sourcesUFB line 370
$6,532,157
$7,658,051
+$1,125,894
15%
4%
Operating budgetUFB line 720
$6,534,587
$7,658,051
+$1,123,464
15%
2%
Tuition revenueUFB line 190
$5,316,037
$5,969,502
+$653,465
9%
<1%
Federal sourcesUFB line 830
$52,652
$41,000
-$11,652
>-1%
>-1%
Unrestricted miscellaneous revenueUFB line 300
$6,500
$7,000
+$500
<1%
>-1%
Use proposal changes
UFB row
Revised/current
Proposed
Change
Op. equiv.
Peer avg
General current expenseUFB line 72260
$6,152,680
$7,135,665
+$982,985
13%
4%
Special education instructionUFB line 10300
$1,350,919
$1,904,333
+$553,414
7%
<1%
Special schoolsUFB line 83080
$308,907
$448,386
+$139,479
2%
n/a
Employee benefitsUFB line 71260
$1,008,099
$1,030,018
+$21,919
<1%
2%
Operations and maintenanceUFB line 51120
$307,647
$329,045
+$21,398
<1%
<1%
Student transportationUFB line 52480
$25,600
$12,600
-$13,000
>-1%
>-1%
Special Revenue FundsUFB line 88760
$54,152
$43,000
-$11,152
>-1%
<1%
Cost and student rows
UFB row
Revised/current
Proposed
Change
Peer avg
Special education on-roll, full
48
53
+5
2%
Received from other districts
48
51
+3
-48%
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 +$4,741,500. The largest family in the package is Other named rows, with $1,882,406 of increases and $0 of reductions. The material named rows in this scan mostly move one direction.
Budget family
Increases
Reductions
Net scan
Peer net
Largest rows
Other named rows5 material named rows
$1,882,40625% of op. scale
$00% of op. scale
+$1,882,406+25 pts of op. scale
+6 ptsSussex County average
Total Revenues from Local Sources (Revenue, line 370, +$1,125,894)No material reduction in this family.
General current expense1 material named row
$982,98513% of op. scale
$00% of op. scale
+$982,985+13 pts of op. scale
+4 ptsSussex County average
Total General Current Expense (Appropriation, line 72260, +$982,985)No material reduction in this family.
Special education and student supports4 material named rows
$918,40812% of op. scale
$00% of op. scale
+$918,408+12 pts of op. scale
+1 ptSussex County average
Total Special Education-Instruction (Appropriation, line 10300, +$553,414)No material reduction in this family.
Transfers and tuition1 material named row
$653,4659% of op. scale
$00% of op. scale
+$653,465+9 pts of op. scale
+1 ptSussex County average
Total Tuition (Revenue, line 190, +$653,465)No material reduction in this family.
Local taxes and local sources1 material named row
$144,2262% of op. scale
$00% of op. scale
+$144,226+2 pts of op. scale
+3 ptsSussex County average
Other Restricted Miscellaneous Revenues / Paycheck Protection Program... (Revenue, line 350, +$144,226)No material reduction in this family.
Instruction programs1 material named row
$124,8072% of op. scale
$00% of op. scale
+$124,807+2 pts of op. scale
+1 ptSussex County average
Total Summer School-Instruction (Appropriation, line 77680, +$124,807)No material reduction in this family.
Administration and central services1 material named row
$35,203<1% of op. scale
$00% of op. scale
+$35,2030 pts of op. scale
0 ptsSussex County average
Total Undistributed Expenditures-Support Services-School Administration (Appropriation, line 46160, +$35,203)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 $1,125,894 in the revenue file.
UFB row
Revised/current
Proposed
Change
Op. equiv.
Peer avg
Total Revenues from Local SourcesRevenue | Subtotal | UFB line 370 | Acct. '
$6,532,157
$7,658,051
+$1,125,894
15%
4%n=26
Total General Current ExpenseUse | Subtotal | UFB line 72260 | Acct. '
$6,152,680
$7,135,665
+$982,985
13%
4%n=26
Total TuitionRevenue | Subtotal | UFB line 190 | Acct. '10-1300
$5,316,037
$5,969,502
+$653,465
9%
1%n=11
Total Special Education-InstructionUse | Subtotal | UFB line 10300 | Acct. '11-2XX-100-XX
$1,350,919
$1,904,333
+$553,414
7%
<1%n=26
Other Local Governmental Units-UnrestrictedRevenue | Account row | UFB line 120 | Acct. '10-12XX
$661,558
$989,261
+$327,703
4%
n/a
Total Other Instructional Programs-InstructionUse | Subtotal | UFB line 25100 | Acct. '11-4XX-100-XX
$1,061,049
$1,337,270
+$276,221
4%
n/a
Total Undistributed ExpendituresUse | Subtotal | UFB line 72140 | Acct. '
$3,586,761
$3,736,612
+$149,851
2%
2%n=26
Other Restricted Miscellaneous Revenues / Paycheck Protection Program (Apssds Only)Revenue | Account row | UFB line 350 | Acct. '10-1XXX
$548,062
$692,288
+$144,226
2%
n/a
Total Special SchoolsUse | Subtotal | UFB line 83080 | Acct. '13-XXX-XXX-XX
$308,907
$448,386
+$139,479
2%
n/a
Total Summer SchoolUse | Subtotal | UFB line 77840 | Acct. '13-422-X00-XX
$308,907
$448,386
+$139,479
2%
n/a
Total Summer School-InstructionUse | Subtotal | UFB line 77680 | Acct. '13-422-100-XX
$176,350
$301,157
+$124,807
2%
n/a
Total Undistributed Expenditures-Health ServicesUse | Subtotal | UFB line 30620 | Acct. '11-000-213-XX
$276,507
$339,781
+$63,274
<1%
<1%n=26
Total Undistributed Expenditures-Support Services-School AdministrationUse | Subtotal | UFB line 46160 | Acct. '11-000-240-XX
$333,063
$368,266
+$35,203
<1%
>-1%n=26
Total Undistributed Expenditures-Speech, OT, PT and Related ServicesUse | Subtotal | UFB line 40580 | Acct. '11-000-216-XX
$924,711
$950,210
+$25,499
<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.
Operating budget per UFB on-roll student
$144,492Rank 1 of 26; +$113,144 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 does not have a usable NJDOE comparative-cost value in the latest row, so it is listed without a cost rank.
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: 100% here versus 76% for the county avg, a +24 pts gap.
Local sourcesState sourcesFederal sources
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
Special schools: 6% here versus <1% for the county avg, a +6 pts gap.
General current expenseCharter / renaissance transfersCapital outlaySpecial schools
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
Operating budget per UFB on-roll student
2019-20: +$119,805
2025-26: +$113,144
-$6,662
Special-education on-roll planning share
2019-20: +79 pts
2025-26: +79 pts
0 pts
Local operating revenue share
2019-20: +28 pts
2025-26: +24 pts
-4 pts
Special Revenue Funds equivalent
2019-20: -2 pts
2025-26: -8 pts
-6 pts
Student transportation share
2019-20: -5 pts
2025-26: -6 pts
-1 pt
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 sources
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 2023-24 to 2024-25. 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 turn2020-21 to 2021-22
-$44,906Operating budget per UFB on-roll student moved -$44,906 in 2025 dollars. UFB planning on-roll moved +7 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.
+$1,258,758Transfers and tuition moved +$1,258,758 after inflation (+5 pts of operating scale). Largest latest row: Total Tuition.
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.
+100 ptsReceived-from-other-district share moved +100 pts of UFB planning on-roll; latest share 100%.
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.
Per-student cost change anatomy
Real operating budget per UFB on-roll fell $9,901 after inflation. The table separates how much came from operating-budget scale versus the planning-enrollment denominator.
-$9,901Per-student movement Operating budget per UFB on-roll moved from $154,393 to $144,492 after inflation.
+$19,654Budget numerator effect Latest real operating dollars against 2019-20 UFB on-roll isolate the budget-size effect.
-$29,555Enrollment 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 +$113,144 versus the Sussex County average in 2025-26; the gap moved -$6,662 since 2019-20.
Arithmetic bridge
Step
Per-student value
Interpretation
Starting point, 2019-20
$154,393
Real operating budget divided by first-year UFB on-roll.
Budget numerator effect
+$19,654
Move to 2025-26 real operating dollars while holding 2019-20 UFB on-roll constant.
Enrollment denominator effect
-$29,555
Then move from 44 to 53 UFB on-roll students.
Ending point, 2025-26
$144,492
The district’s latest real operating budget per UFB on-roll student.
Underlying measures
Measure
2019-20
2025-26
Change
Operating budget
$6,793,275
$7,658,051
+$864,776 13%
UFB on-roll planning enrollment
44
53
+9 20%
Operating per UFB on-roll
$154,393
$144,492
-$9,901
Sussex County average op. per UFB on-roll
$34,587
$31,348
-$3,239
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
Other Restricted Miscellaneous RevenuesRevenue
$720,028
$0
-$720,028
Other Restricted Miscellaneous Revenues / Paycheck Protection Program (Apssds O...Revenue
$0
$692,288
+$692,288
Total Other Instructional Programs-InstructionAppropriation
$847,703
$1,337,270
+$489,567
Other Local Governmental Units-UnrestrictedRevenue
$504,429
$989,261
+$484,832
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
Operating-source movement is mixed. Local sources moved from 100% to 100% of proposed operating funding, 0 pts from 2019-20 to 2025-26. In the latest file, the biggest local peer gap was local sources, +24 pts versus the Sussex County average.
Mixed shiftFunding-model signalClassification from first-to-latest operating-source share movement.
0 ptsLargest share movementLocal sources, share of proposed operating budget.
+$864,776Largest real-dollar movementLocal sources, converted to 2025 dollars.
+24 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
Federal sources
0%
0%
0 pts
$0
2%
-2 pts
Fund balance / other
0%
0%
0 pts
$0
<1%
-1 pt
Local sources
100%
100%
0 pts
+$864,776
76%
+24 pts
State sources
0%
0%
0 pts
$0
18%
-18 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 +$864,776; operating per on-roll -$9,901 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
$6,793,275
44
$154,393
$34,587
n/a
$24,988
local 100%
General current expense 94%
2020-21
$6,236,271
36
$173,230
$35,319
n/a
$25,187
local 100%
General current expense 95%
2021-22
$5,517,908
43
$128,323
$33,584
n/a
$24,979
local 100%
General current expense 95%
2022-23
$5,288,854
38
$139,180
$32,304
n/a
$23,749
local 100%
General current expense 95%
2023-24
$5,412,751
40
$135,319
$31,539
n/a
$23,144
local 100%
General current expense 94%
2024-25
$6,629,386
51
$129,988
$30,727
n/a
$23,091
local 100%
General current expense 94%
2025-26
$7,658,051
53
$144,492
$31,348
n/a
$23,908
local 100%
General current expense 93%
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
Latest named source rows total $0, 0% of operating-budget scale. For scale, local, state, and federal operating-revenue summaries excluding the other/fund-balance bucket equal 100% of operating-budget scale. The named-source-row scale is -6 pts versus the Sussex County average.
Budgeted fund balance
How much of the operating budget is supported by prior-year balance?
Latest source$00% op. equiv.Peer avg4%-4 pts vs peersProposal moven/an/a vs currentReal movement$00 pts op. shift
Latest source rowLine 580; latest proposed $0
Budgeted fund balance is a planned source row. It is not, by itself, proof of a structural deficit or a cash-balance claim.
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.
Capital reserve, local share
Are capital-reserve withdrawals part of the local source picture?
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 600; latest proposed $0
Capital-reserve rows often relate to capital projects or local share; keep them separate from recurring classroom operations.
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
Other Restricted Miscellaneous Revenues
Revenue row · fell to no positive latest-year row
2019-20$720K11% 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.
Other Restricted Miscellaneous Revenues / Paycheck Protection Program (Apssds Only)
Revenue row · appeared after the first loaded year
2019-20$00% op.
2020-21$615K10% op.
2021-22$506K9% op.
2022-23$485K9% op.
2023-24$623K12% op.
2024-25$562K8% op.
2025-26$692K9% op.
Other Local Governmental Units-Unrestricted
Revenue row · changed unevenly across the loaded years
2019-20$504K7% op.
2020-21$427K7% op.
2021-22$537K10% op.
2022-23$656K12% op.
2023-24$587K11% op.
2024-25$606K9% op.
2025-26$989K13% op.
Total Other Instructional Programs-Instruction
Appropriation row · changed unevenly across the loaded years
2019-20$848K12% op.
2020-21$743K12% op.
2021-22$689K12% op.
2022-23$888K17% op.
2023-24$828K15% op.
2024-25$930K14% op.
2025-26$1.3M17% op.
Total Tuition
Revenue row · changed unevenly across the loaded years
2019-20$5.6M82% op.
2020-21$5.2M83% op.
2021-22$4.5M81% op.
2022-23$4.1M78% op.
2023-24$4.2M78% op.
2024-25$5.5M82% op.
2025-26$6.0M78% op.
Total Personal Services-Employee Benefits
Appropriation row · mostly falling in real dollars
2019-20$1.2M18% op.
2020-21$1.2M20% op.
2021-22$1.0M19% op.
2022-23$993K19% op.
2023-24$974K18% op.
2024-25$1.0M16% op.
2025-26$1.0M13% 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 sources
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 expenseCapital outlaySpecial schools
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.
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, $7,135,665 or 93% of operating-budget scale. Largest real movement: Special education and student supports, +$985,202 from 2019-20 to 2025-26. Widest peer gap: Transfers and tuition, 67 pts above the Sussex County average.
Family and source row
Latest scale
Peer gap
Real movement
Transfers and tuition1 latest rowsLargest latest rowTotal TuitionRevenue line 190 · $5,969,502
78%$5,969,502
+67 ptspeer avg 11%
+$406,980-4 pts op. shift
Special education and student supports4 latest rowsLargest latest rowTotal Special Education-InstructionAppropriation line 10300 · $1,904,333
59%$4,531,594
+39 ptspeer avg 20%
+$985,202+7 pts op. shift
General current expense1 latest rowsLargest latest rowTotal General Current ExpenseAppropriation line 72260 · $7,135,665
93%$7,135,665
-4 ptspeer avg 97%
+$725,197-1 pt op. shift
Local taxes and local sources3 latest rowsLargest latest rowOther Restricted Miscellaneous Revenues / Paycheck Protection Program (Ap...Revenue line 350 · $692,288
9%$701,288
-65 ptspeer avg 74%
-$26,296-2 pts op. shift
Other named rows8 latest rowsLargest latest rowOther Local Governmental Units-UnrestrictedRevenue line 120 · $989,261
Employee benefits1 latest rowsLargest latest rowTotal Personal Services-Employee BenefitsAppropriation line 71260 · $1,030,018
13%$1,030,018
-5 ptspeer avg 18%
-$188,591-4 pts op. shift
State aid0 latest rowsLargest latest rowNo positive latest-year row.
0%$0
-25 ptspeer avg 25%
$00 pts op. shift
Administration and central services4 latest rowsLargest latest rowTotal Undistributed Expenditures-Support Services-School AdministrationAppropriation line 46160 · $368,266
12%$944,348
+5 ptspeer avg 7%
-$21,883-2 pts op. shift
Special revenue funds2 latest rowsLargest latest rowTotal Special Revenue FundsAppropriation line 88760 · $43,000
1%$86,000
-16 ptspeer avg 17%
+$48,725+1 pt 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
Transfers and tuitionDo charter/Renaissance transfers, tuition, or purchased placements change the budget story?Total TuitionRevenue line 190; $5,969,502
78%$5,969,502; rank 1 of 26+67 pts vs Sussex County average (11%)
Next higherNo local peer higherNext lowerAndover Reg29%
Sussex Co Ed Serv Comm78% to Hardyston Twp<1%Transfer and tuition rows often identify the districts where money leaves the district-run setting.
Local taxes and local sourcesHow much of the budget story is local levy, tuition, fees, or miscellaneous local revenue?Other Restricted Miscellaneous Revenues / Paycheck Protection Program...Revenue line 350; $692,288
9%$701,288; rank 26 of 26-65 pts vs Sussex County average (74%)
Next higherNewton Town37%Next lowerNo local peer lower
Special education and student supportsAre special education, child study, therapies, guidance, or student supports driving the budget question?Total Special Education-InstructionAppropriation line 10300; $1,904,333
59%$4,531,594; rank 1 of 26+39 pts vs Sussex County average (20%)
Next higherNo local peer higherNext lowerFranklin Boro25%
Instruction programsWhich classroom or instructional program rows define the core spending structure?Total Summer School-InstructionAppropriation line 77680; $301,157
8%$589,217; rank 26 of 26-23 pts vs Sussex County average (30%)
Next higherAndover Reg21%Next lowerNo local peer lower
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
Core instruction rows sits 11 pts below the Sussex County average. General current expense changed +$725,197 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
$7,135,665
93%
97%
-1 pt
+$725,197
Charter / Renaissance transfers
High-level operating use
$0
0%
<1%
0 pts
$0
Capital outlay
High-level operating use
$74,000
<1%
2%
+1 pt
+$74,000
Special schools
High-level operating use
$448,386
6%
<1%
0 pts
+$65,580
Core instruction rows
Nested cost row
$1,904,333
25%
35%
+1 pt
+$315,251
Student supports and services
Nested cost row
$1,289,991
17%
9%
+1 pt
+$180,383
Instruction tuition
Nested cost row
$0
0%
5%
0 pts
$0
Administration and central services
Nested cost row
$944,348
12%
7%
-2 pts
-$21,883
Operations and maintenance
Nested cost row
$329,045
4%
10%
-1 pt
-$26,426
Student transportation
Nested cost row
$12,600
<1%
7%
0 pts
-$11,326
Employee benefits
Nested cost row
$1,030,018
13%
18%
-4 pts
-$188,591
Special Revenue Funds
Outside-operating scale
$43,000
<1%
9%
0 pts
+$24,363
Debt Service Funds
Outside-operating scale
$0
0%
2%
0 pts
$0
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, $7,135,665 or 93% of operating-budget scale. Largest first-to-latest real movement: Special education and student supports, +$985,202 in 2025 dollars. Widest local peer gap: Transfers and tuition, 67 pts above the Sussex County average on the same operating-scale basis.
Transfers and tuition
Do charter/Renaissance transfers, tuition, or purchased placements change the budget story?
Largest latest rowTotal Federal ProjectsAppropriation line 88740 · '20-XXX-XXX-XX · $41,000
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
Other Restricted Miscellaneous Revenues
Revenue
$720,028
$0
-$720,028
-11 pts
Other Restricted Miscellaneous Revenues / Paycheck Protection Program (Apssds Only)
Revenue
$0
$692,288
+$692,288
+9 pts
Other Local Governmental Units-Unrestricted
Revenue
$504,429
$989,261
+$484,832
+5 pts
Total Other Instructional Programs-Instruction
Appropriation
$847,703
$1,337,270
+$489,567
+5 pts
Total Revenues from Local Sources
Revenue
$6,793,275
$7,658,051
+$864,776
0 pts
Total General Current Expense
Appropriation
$6,410,468
$7,135,665
+$725,197
-1 pt
Total Tuition
Revenue
$5,562,522
$5,969,502
+$406,980
-4 pts
Total Undistributed Expenditures
Appropriation
$3,835,662
$3,736,612
-$99,050
-8 pts
Total Personal Services-Employee Benefits
Appropriation
$1,218,609
$1,030,018
-$188,591
-4 pts
Total Special Education-Instruction
Appropriation
$1,589,082
$1,904,333
+$315,251
+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
operating budget per UFB on-roll is $144,492, $113,144 above the Sussex County average. The other per-student rows below show where a different numerator or student denominator changes the read.
Per-student basis
This district
Local peer read
What it means
NJDOE comparative cost per pupil
not published
No latest-year published comparative-cost value to rank.
Published NJDOE comparative-cost line. The report does not recompute it from operating dollars or enrollment.
Operating budget per UFB on-roll
$144,492
$113,144 above the Sussex County average; Sussex County average: $31,348; rank 1 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
$196,360
$169,758 above the Sussex County average; Sussex County average: $26,602; rank 1 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.
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: received-from-other-district rows equal 96% of UFB on-roll; special-education planning load is 100% 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
$7.1 million (93% of operating)
4 pts below the Sussex County average; Sussex County average: 97%; rank 25 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
no positive latest row
1 pt below the Sussex County average; Sussex County average: <1%; rank 21 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
53 (100% of UFB on-roll)
79 pts above the Sussex County average; Sussex County average: 21%; rank 1 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.
Received from other districts
51 (96% of UFB on-roll)
91 pts above the Sussex County average; Sussex County average: 5%; rank 1 of 26.
A receiving-service path that can change the fair denominator. Read with tuition or receiving-revenue rows before treating resident-based cost comparisons as complete.
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.
$196,360Fall-student scaleOperating budget per fall-enrolled student is $169,758 above the Sussex County average. Local rank is 1 of 26.
0%Student needThe multilingual learners share is 0% of fall enrollment, -2 pts versus the Sussex County average. Local rank is 21 of 26.
39Enrollment basisUFB planning on-roll and fall enrollment are close in the latest files (53 versus 39), but they remain different source rows.
Denominator context
Measure
This district
Local context
Read as
Fall enrollment
39
<1% of peer fall enrollment
NJDOE fall enrollment count used on the district profile.
UFB planning on-roll
53
136% of fall enrollment
+14 versus fall
Operating budget per UFB on-roll
$144,492
$31,348
$113,144 above the Sussex County average
Operating budget per fall-enrolled student
$196,360
$26,602
$169,758 above the Sussex County average
Student-need context
Fall row
Count
Share
Local avg / rank
Gap
Free/reduced-price lunch
9
23%
24% · rank 14 of 26
-1 pt
Multilingual learners
0
0%
2% · rank 21 of 26
-2 pts
Students experiencing homelessness
1
3%
<1% · rank 2 of 26
+2 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 53. From 2019-20 to 2025-26, that denominator changed +9 (+20%). Latest planning-load shares: special education 100%, received-from-other-district rows 96% of UFB on-roll. Largest latest service-load category: Special-education on-roll, 100% of on-roll. Largest count movement: Net interdistrict flow, +51.
Net interdistrict flow
Is the district a net sender or receiver in other-district planning rows?
Latest load+5196% of on-rollPeer avg<1%+95 pts vs peersCount movement+51+96 pts on-roll shift
Latest source rowsreceived: 51
Received-from-other-district minus sent-to-other-district rows; private and preschool placements are separate.
Received from other districts
Is this district serving students from outside its resident base?
Latest load5196% of on-rollPeer avg5%+91 pts vs peersCount movement+51+96 pts on-roll shift
Latest source rowsreceived from other districts: 51
Receiving rows can make resident-based cost comparisons misleading without tuition and service context.
Special-education on-roll
How much of the UFB planning denominator is special education?
Latest load53100% of on-rollPeer avg21%+79 pts vs peersCount movement+90 pts on-roll shift
Latest source rowsfull: 53
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 load00% of on-rollPeer avg6%-6 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.
13%Benefits rowEmployee benefits are 13% of operating-budget scale, 5 pts below the Sussex County average; local rank 24 of 26.
$494,453Administrative salary fileThe UFB salary side file lists 4 selected administrative base-salary rows; highest listed role is Superintendent at $178,000.
Operating and side-file context
Measure
This district
Local context
Read as
Employee benefits appropriation row
$1.0 million · 13%
18% peer avg; 5 pts below the Sussex County average
Named UFB appropriation row, scaled to the operating budget.
Listed administrative base salaries
$494,453 · $9,329 per UFB on-roll
$1,359 peer avg; rank 1 of 26
4 selected UFB salary rows.
Highest listed administrative base salary
$178,000
$173,572 peer avg; rank 10 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.
Budget enrollment and placements
UFB enrollment row
Count
Share of on-roll
Special education on-roll, full
53
100%
Received from other districts
51
96%
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 effort and tax base
Mixed tax context.
MixedTax-context signalGenerated from UFB tax levy, planning enrollment, and estimated tax-rate side rows.
Measure
This district
Sussex County average
Gap
Local rank
Basis
Municipal rate spread
0
0.0329
-0.0329
9 of 26
Highest minus lowest plausible estimated rate across municipal/regional slices.
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
$9,329
$1,359
+$7,971
1 of 26
Operating budget per UFB on-roll student
$144,492
$31,348
+$113,144
1 of 26
Special-education on-roll planning share
100%
21%
+79 pts
1 of 26
Local operating revenue share
100%
76%
+24 pts
1 of 26
Special Revenue Funds equivalent
<1%
9%
-8 pts
26 of 26
Student transportation share
<1%
7%
-6 pts
26 of 26
Fund balance / other operating revenue share
0%
5%
-5 pts
25 of 26
Operations and maintenance share
4%
10%
-5 pts
26 of 26
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 Tuition is 78%, +74 pts versus the peer average; Total Tax Levy is 0%, -70 pts versus the peer average.
UFB row
File
Amount
Op. equiv.
Peer avg
Gap
Rank
Total Tuition
Revenue
$5,969,502
78%
4%
+74 pts
1 of 26
Total Tax Levy
Revenue
$0
0%
70%
-70 pts
26 of 26
Total Regular Programs-Instruction
Appropriation
$0
0%
24%
-24 pts
26 of 26
Total Revenues from Local Sources
Revenue
$7,658,051
100%
76%
+24 pts
1 of 26
Total Revenues from State Sources
Revenue
$0
0%
18%
-18 pts
26 of 26
Total Other Instructional Programs-Instruction
Appropriation
$1,337,270
17%
<1%
+17 pts
1 of 26
Total Special Education-Instruction
Appropriation
$1,904,333
25%
10%
+15 pts
1 of 26
Other Local Governmental Units-Unrestricted
Revenue
$989,261
13%
<1%
+12 pts
1 of 26
Total Undistributed Expenditures
Appropriation
$3,736,612
49%
59%
-10 pts
26 of 26
Total Undistributed Expenditures-Speech, OT, PT and Related Services
Appropriation
$950,210
12%
2%
+10 pts
1 of 26
Other Restricted Miscellaneous Revenues / Paycheck Protection Program (Apssds Only)
Revenue
$692,288
9%
<1%
+9 pts
1 of 26
Total Special Revenue Funds
Appropriation
$43,000
<1%
9%
-8 pts
26 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
Operating budget per UFB on-roll student
$144,492
$31,348
1 of 26
$39,253
9 of 578
Local operating revenue share
100%
76%
1 of 26
69%
1 of 595
Fund balance / other operating revenue share
0%
5%
25 of 26
7%
572 of 595
Employee benefits share
13%
18%
24 of 26
17%
485 of 586
Operations and maintenance share
4%
10%
26 of 26
9%
569 of 587
Student transportation share
<1%
7%
26 of 26
6%
590 of 592
Special Revenue Funds equivalent
<1%
9%
26 of 26
7%
567 of 585
Special-education on-roll planning share
100%
21%
1 of 26
18%
1 of 576
Listed admin base salaries per UFB on-roll student
$9,329
$1,359
1 of 26
$1,366
7 of 575
Highest listed admin base salary
$178,000
$173,572
10 of 26
$199,341
399 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
$7.7 million
100%
Operating uses
Row
Amount
Op. share
General current expense
$7.1 million
93%
Special schools
$448,386
6%
Capital outlay
$74,000
<1%
All-funds and outside-operating rows
Row
Amount
Op. equiv.
All-funds net above operating
$43,000
<1%
Special Revenue Funds
$43,000
<1%
Federal projects
$41,000
<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 13 positive revenue rows and 29 positive appropriation rows; 15 changed revenue rows and 29 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
n/a
n/a
4 shared-service rows
3 admin salary rows · $376,256
2020-21
n/a
n/a
3 shared-service rows
4 admin salary rows · $467,463
2021-22
n/a
n/a
3 shared-service rows
5 admin salary rows · $554,627
2022-23
n/a
Unrestricted-General Operating Budget $3.2 million
3 shared-service rows
5 admin salary rows · $562,884
2023-24
n/a
Unrestricted-General Operating Budget $3.9 million
3 shared-service rows
3 admin salary rows · $393,779
2024-25
n/a
Unrestricted-General Operating Budget $4.5 million
3 shared-service rows
3 admin salary rows · $414,082
2025-26
n/a
Unrestricted-General Operating Budget $5.4 million
3 shared-service rows
4 admin salary rows · $494,453
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 $5,435,876, 71% of operating-budget scale. After inflation, total projected balance changed +$5,435,876 from 2019-20 to 2025-26. Restricted or named-reserve rows account for <1% of the latest projected balance. Largest latest category: Unrestricted operating balance, $5,431,305. Largest real movement: Unrestricted operating balance, +$5,431,305.
Unrestricted operating balance
How much close-year operating cushion is not restricted to a named reserve?
Largest latest recap rowRestricted-Special Revenue Fund: Scholarship Fund$4,571
Special-revenue balances are context rows, not General Fund operating cushion.
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
Balances projected at year-end
Recap category
Projected
Vs prior audited
Unrestricted-General Operating Budget
$5.4 million
$0
Restricted-Special Revenue Fund: Scholarship Fund
$4,571
$0
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 shared-service file lists 3 arrangements with no dollar savings reported, 0 pts versus the Sussex County average; peer average 7.1 rows. Most visible shared-service category: insurance and benefits.
Shared-service categories
Category
Rows / savings
Example arrangement
Transportation shared servicesAre transportation arrangements part of the cost story?
1 rowno savings reported
Transportation Services, including FuelSussex County Regional Cooperative for Class Trips
Insurance and benefitsAre insurance, benefit, or coverage arrangements reported as shared services?
1 rowno savings reported
Insurance Coverages and BenefitsNew Jersey School Insurance Group - Property, Liability, W/C Insurance
Purchasing and procurementDoes the district report purchasing cooperation rather than a direct service consolidation?
1 rowno savings reported
PurchasingHunterdon County Cooperative, Educational Services Commission of NJ Cooperative
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
Shared-service entries
Category
Description
Savings
Insurance Coverages and Benefits
New Jersey School Insurance Group - Property, Liability, W/C Insurance
not reported
Purchasing
Hunterdon County Cooperative, Educational Services Commission of NJ Cooperative
not reported
Transportation Services, including Fuel
Sussex County Regional Cooperative for Class Trips
not reported
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 $473,811 in 2019-20 to $494,453 in 2025-26 in 2025 dollars (up $20,642). The selected-row count changed from 3 to 4 (+1).
$494,453Latest listed base4 selected rows, shown in 2025 dollars.
4Latest listed FTE0 rows marked shared service.
$9,329Latest base per UFB on-rollScale check for selected listed administration only.
16Latest 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
$473,811
3 rows; FTE 31 shared
$180,744Andrea Romano · Superintendent
$161,296 add-on dollar fields12 text-term field entries
2020-21
$581,492
4 rows; FTE 41 shared
$183,846Andrea Romano · Superintendent
$139,433 add-on dollar fields16 text-term field entries
2021-22
$658,960
5 rows; FTE 51 shared
$179,162Andrea Romano · Superintendent
$152,914 add-on dollar fields20 text-term field entries
2022-23
$619,216
5 rows; FTE 51 shared
$169,153Andrea Romano · Superintendent
$144,360 add-on dollar fields20 text-term field entries
2023-24
$416,060
3 rows; FTE 31 shared
$170,585Andrea Romano · Superintendent
$108,098 add-on dollar fields12 text-term field entries
2024-25
$424,978
3 rows; FTE 31 shared
$173,990Andrea Romano · Superintendent
$101,848 add-on dollar fields12 text-term field entries
2025-26
$494,453
4 rows; FTE 4no shared rows
$178,000Andrea Romano · Superintendent
$112,902 add-on dollar fields16 text-term field entries
Latest local peer scale checks
Measure
This district
Sussex County average
Gap
Read as
Listed base per UFB on-roll
$9,329
$1,359
+$7,971
Selected admin base salaries divided by UFB planning on-roll.Local rank 1 of 26 among Sussex County districts with usable salary rows.
Listed rows per 1,000 UFB on-roll
75.5
11.7
+63.8
Selected listed administrative rows scaled to enrollment.Local rank 1 of 26 among Sussex County districts with usable salary rows.
Listed FTE per 1,000 UFB on-roll
75.5
11
+64.4
FTE field total scaled to enrollment; not district staffing headcount.Local rank 1 of 26 among Sussex County districts with usable salary rows.
Shared-service row share
0%
5%
-5 pts
Share of selected salary rows marked shared in the side file.Local rank 6 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 $494,453 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.
$494,453Listed base salaries4 selected administrative rows; not full payroll.
$178,000Highest listed baseAndrea Romano · Superintendent
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.
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.
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 Revenues from Local Sources
Revenue
$7,658,051
100%
Total General Current Expense
Appropriation
$7,135,665
93%
Total Tuition
Revenue
$5,969,502
78%
Total Undistributed Expenditures
Appropriation
$3,736,612
49%
Total Special Education-Instruction
Appropriation
$1,904,333
25%
Total Other Instructional Programs-Instruction
Appropriation
$1,337,270
17%
Total Personal Services-Employee Benefits
Appropriation
$1,030,018
13%
Other Local Governmental Units-Unrestricted
Revenue
$989,261
13%
Total Undistributed Expenditures-Speech, OT, PT and Related Services
Appropriation
$950,210
12%
Other Restricted Miscellaneous Revenues / Paycheck Protection Program (Apssds Only)
Revenue
$692,288
9%
Total Special Schools
Appropriation
$448,386
6%
Total Summer School
Appropriation
$448,386
6%
Total Undistributed Expenditures-Support Services-School Administration
Appropriation
$368,266
5%
Total Undistributed Expenditures-Health Services
Appropriation
$339,781
4%
Total Undistributed Expenditures-Operation and Maintenance of Plant Services
Appropriation
$329,045
4%
Total Undistributed Expenditures-Support Services-General Administration
Appropriation
$318,662
4%
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
$7,701,051
101%
General Fund grand total
$7,658,051
100%
General current expense
$7,135,665
93%
Special Revenue Funds
$43,000
<1%
Federal projects
$41,000
<1%
Capital outlay
$74,000
<1%
Special schools
$448,386
6%
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
Special education instruction
$1,904,333
25%
10%
Employee benefits
$1,030,018
13%
18%
Speech, OT, PT and related services
$950,210
12%
2%
School administration
$368,266
5%
2%
Health services
$339,781
4%
1%
Operations and maintenance
$329,045
4%
10%
General administration
$318,662
4%
3%
Central services
$205,420
3%
2%
Improvement of instruction
$117,610
2%
<1%
Administrative information technology
$52,000
<1%
<1%
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
Tuition revenue
$5,969,502
78%
4%
Unrestricted miscellaneous revenue
$7,000
<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 · 10 contextual rows
Line
Account
UFB row
Amount
Op. equiv.
120
10-12XX
Other Local Governmental Units-Unrestricted
$989,261
13%
190
10-1300
Total Tuition
$5,969,502
78%
300
10-1XXX
Unrestricted Miscellaneous Revenues
$7,000
<1%
350
10-1XXX
Other Restricted Miscellaneous Revenues / Paycheck Protection Program (Apssds Only)
$692,288
9%
370
n/a
Total Revenues from Local Sources (370)
$7,658,051
100%
740
20-1XXX
Other Revenue from Local Sources
$2,000
<1%
745
20-1XXX
Total Revenues from Local Sources (745)
$2,000
<1%
825
20-4XXX
Other (825)
$41,000
<1%
830
n/a
Total Revenues from Federal Sources
$41,000
<1%
840
n/a
Total Grants and Entitlements
$43,000
<1%
Appropriation file · 26 contextual rows
Line
Account
UFB row
Amount
Op. equiv.
10300
11-2XX-100-XX
Total Special Education-Instruction
$1,904,333
25%
13160
11-3XX-100-XX
Total Vocational Programs-Local-Instruction
$157,450
2%
25100
11-4XX-100-XX
Total Other Instructional Programs-Instruction
$1,337,270
17%
30620
11-000-213-XX
Total Undistributed Expenditures-Health Services
$339,781
4%
40580
11-000-216-XX
Total Undistributed Expenditures-Speech, OT, PT and Related Services
$950,210
12%
43200
11-000-221-XX
Total Undistributed Expenditures-Improvement of Instruction Services
$117,610
2%
44180
11-000-223-XX
Total Undistributed Expenditures-Instructional Staff Training Services
$13,000
<1%
45300
11-000-230-XX
Total Undistributed Expenditures-Support Services-General Administration
$318,662
4%
46160
11-000-240-XX
Total Undistributed Expenditures-Support Services-School Administration
$368,266
5%
47200
11-000-251-XX
Total Undistributed Expenditures-Central Services
$205,420
3%
47620
11-000-252-XX
Total Undistributed Expenditures-Administrative Informationtechnology
$52,000
<1%
51120
11-000-26X-XX
Total Undistributed Expenditures-Operation and Maintenance of Plant Services
$329,045
4%
52480
11-000-270-XX
Total Undistributed Expenditures-Student Transportation Services
$12,600
<1%
71260
11-XXX-XXX-2X
Total Personal Services-Employee Benefits
$1,030,018
13%
72140
n/a
Total Undistributed Expenditures
$3,736,612
49%
72260
n/a
Total General Current Expense
$7,135,665
93%
75880
12-XXX-XXX-73
Total Equipment
$74,000
<1%
76400
n/a
Total Capital Outlay
$74,000
<1%
77680
13-422-100-XX
Total Summer School-Instruction
$301,157
4%
77820
13-422-200-XX
Total Summer School-Support Services
$147,229
2%
77840
13-422-X00-XX
Total Summer School
$448,386
6%
83080
13-XXX-XXX-XX
Total Special Schools
$448,386
6%
84100
20-XXX-XXX-XX
Local Projects
$2,000
<1%
88700
20-XXX-XXX-XX
Other (88700)
$41,000
<1%
88740
20-XXX-XXX-XX
Total Federal Projects
$41,000
<1%
88760
n/a
Total Special Revenue Funds
$43,000
<1%
This appendix lists all 36 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 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 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 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 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 enrollment/placement table uses UFB budget-enrollment planning rows, which can differ from fall enrollment. 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.
