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User Friendly Budgets
2008

ESSEX - EAST ORANGE

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time9,4439,0599,095
Pupils on Roll Reg Accr. Adult High Sch25000
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Pupils on Roll - Special Full-Time1,3281,3671,402
Pupils on Roll - Special Shared-Time755
Private School Placements271236239
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Pupils Sent to Contracted Preschool Prog991983990
Pupils Sent to Other Districts-Reg Prog635
Pupils Sent to Other Dists-Spec Ed Prog637672
Pupils Received2000
Pupils in State Facilities565353

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 732,000 3,000,000
Revenues from Local Sources:
Local Tax Levy 10-1210 18,070,000 18,070,000 18,670,000
Unrestricted Miscellaneous Revenues 10-1XXX 2,677,069 1,673,649 1,000,000
SUBTOTAL  20,747,069 19,743,649 19,670,000
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 74,644,013 74,644,013 0
Supplemental Core Curriculum Standards Aid 10-3112 8,482,662 8,482,662 0
Education Opportunity Aid 10-3117 63,327,070 63,676,245 0
Discretionary Education Opportunity Aid 10-3118 0 16,500,000 0
Transportation Aid 10-3120 787,793 787,793 0
Special Education Aid 10-3130 5,594,988 5,594,988 0
Bilingual Education 10-3140 430,596 430,596 0
Aid for Adult and Post-Graduate Programs 10-3191 351,707 0 0
Extraordinary Aid 10-3131 706,669 0 761,527
Consolidated Aid 10-3195 1,015,733 1,367,440 0
Other State Aids 10-3XXX 0 706,000 1,284,534
Categorical Special Education Aid 10-3132 0 0 5,556,769
Equalization Aid 10-3176 0 0 129,494,370
Categorical Security Aid 10-3177 0 0 3,747,489
Adjustment Aid 10-3178 0 0 39,727,733
Categorical Transportation Aid 10-3121 0 0 1,090,693
SUBTOTAL  155,341,231 172,189,737 181,663,115
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 194,489 486,088 250,000
SUBTOTAL  194,489 486,088 250,000
Actual Revenues (Over)/Under Expenditures  4,972,604 0 0
TOTAL OPERATING BUDGET  181,255,393 193,151,474 204,583,115
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 1,275,884 899,573 0
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 0 300,000 1,644,959
Early Childhood Program Aid 20-3211 9,036,873 9,874,758 0
Demonstrably Effective Program Aid 20-3212 5,182,386 5,182,386 0
Preschool Education Aid 20-3218 0 0 17,147,573
Preschool Expansion Aid 20-3215 4,061,359 5,421,516 0
Other Restricted Entitlements 20-32XX 1,495,790 679,748 679,748
TOTAL REVENUES FROM STATE SOURCES  19,776,408 21,458,408 19,472,280
Revenues from Federal Sources:
Title I 20-4411-4416 4,655,762 5,060,728 4,791,083
I.D.E.A. Part B (Handicapped) 20-4420-4429 2,764,958 3,085,132 3,085,132
Vocational Education 20-4430 144,345 0 0
Adult Basic Education 20-4440 216,934 182,915 182,915
Other 20-4XXX 2,429,381 818,229 818,229
TOTAL REVENUES FROM FEDERAL SOURCES  10,211,380 9,147,004 8,877,359
Transfers from Operating Budget-PreK/K 20-5200 1,136,019 1,014,838 0
TOTAL GRANTS AND ENTITLEMENTS  32,399,691 32,519,823 28,349,639
REPAYMENT OF DEBT
Transfers from Other Funds 40-5200 310,487 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 864,079 1,059,700 1,583,953
TOTAL REVENUES FROM LOCAL SOURCES  864,079 1,059,700 1,583,953
Revenues from State Sources:
Debt Service Aid Type II 40-3160 2,687,119 2,763,212 3,895,546
TOTAL LOCAL REPAYMENT OF DEBT  3,861,685 3,822,912 5,479,499
Actual Revenues (Over)/Under Expenditures  -144,048 0 0
TOTAL REPAYMENT OF DEBT  3,717,637 3,822,912 5,479,499
TOTAL REVENUES/SOURCES  217,372,721 229,494,209 238,412,253
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Operating Budget-PreK/K 20-5200 1,136,019 1,014,838 0
TOTAL REVENUES/SOURCES NET OF TRANSFERS  216,236,702 228,479,371 238,412,253

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX5,117,3356,923,4836,181,445
Special Education 11-2XX-100-XXX315,683270,335270,335
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX12,75100
Community Services Programs/Operations 11-800-330-XXX120,585181,902181,902
Support Services:
Tuition 11-000-100-XXX18,185,55420,180,26421,580,642
Attendance and Social Work Services 11-000-211-XXX1,116,923596,421596,421
Health Services 11-000-213-XXX501,761329,821312,053
Students - Related & Extraordinary 11-000-216,2172,033,1081,894,5761,894,576
Guidance 11-000-218-XXX1,203,320901,426901,696
Child Study Teams 11-000-219-XXX5,535,1325,587,6425,587,642
Improvement of Instructional Services 11-000-221-XXX2,836,3993,156,9133,156,913
Educational Media Services - School Library 11-000-222-XXX436,206473,665473,665
Instructional Staff Training Services 11-000-223-XXX251,428347,936347,936
General Administration 11-000-230-XXX2,975,1673,015,0372,968,756
School Administration 11-000-240-XXX331,855321,923336,015
Central Svcs & Admin Info Technology 11-000-25X-XXX5,174,7484,736,2094,843,875
Operation and Maintenance of Plant Services 11-000-26X-XXX19,973,92721,431,97322,331,973
Student Transportation Services 11-000-270-XXX7,476,0177,054,1847,154,184
Personal Services - Employee Benefits 11-XXX-XXX-2XX10,318,60910,432,00314,057,805
Food Services 11-000-310-XXX650,000900,000300,000
Total Support Services Expenditures 79,000,15481,359,99386,844,152
TOTAL GENERAL CURRENT EXPENSE 84,566,50888,735,71393,477,834
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X17,54601,284,534
TOTAL CAPITAL EXPENDITURES 17,54601,284,534
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX192,765125,450125,450
Support Services 13-422-200-XXX46,02468,30068,300
Total Summer School 238,789193,750193,750
Other Special Schools:
Instruction 13-4XX-100-XXX00720,661
Support Services 13-4XX-200-XXX00431,575
Total Other Special Schools 001,152,236
Adult Education - Local:
Instruction 13-602-100-XXX1,729,703720,6610
Support Services 13-602-200-XXX516,879431,5750
Total Adult Education - Local 2,246,5821,152,2360
Vocational Evening - Local:
Instruction 13-629-100-XXX2,34400
Total Vocational Evening - Local 2,34400
Evening School for the Foreign Born - Local:
Support Services 13-631-200-XXX69000
Total Evening School for Foreign-Born - Local 69000
TOTAL SPECIAL SCHOOLS 2,488,4051,345,9861,345,986
Transfer of Funds to Charter Schools 10-000-100-56X3,921,3945,450,5866,852,354
General Fund Contribution to SBB 10-000-520-93090,261,54097,619,189101,622,407
OPERATING BUDGET GRAND TOTAL 181,255,393193,151,474204,583,115
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX1,275,884899,5730
Early Childhood Program Aid:
Instruction 20-211-100-XXX11,278,96412,827,00413,413,695
Support Services 20-211-200-XXX2,942,7453,484,1083,716,878
Facilities Acquisition and Construction Services 20-211-400-XXX12,542017,000
TOTAL EARLY CHILDHOOD PROGRAM AID 14,234,25116,311,11217,147,573
Demonstrably Effective Program Aid:
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 000
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX55,01559,71659,716
Nonpublic Auxiliary Services 20-XXX-XXX-XXX317,209395,959395,959
Nonpublic Handicapped Services 20-XXX-XXX-XXX111,658135,747135,747
Nonpublic Nursing Services 20-XXX-XXX-XXX79,44879,44879,448
Nonpublic Technology Initiative 20-XXX-XXX-XXX12,3838,8788,878
Other Special Projects 20-XXX-XXX-XXX920,07700
Total State Projects 15,730,04116,990,86017,827,321
Federal Projects:
Title I 20-XXX-XXX-XXX1,803,0981,488,3482,192,551
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX2,764,9583,085,1323,085,132
Vocational Education 20-XXX-XXX-XXX144,34500
Adult Basic Education 20-XXX-XXX-XXX216,934182,915182,915
Other Special Projects 20-XXX-XXX-XXX2,292,156818,229818,229
Total Federal Projects 7,221,4915,574,6246,278,827
Grant & Entitlements Cont to SBB 20-XXX-XXX-9308,172,2759,054,7664,243,491
TOTAL GRANTS AND ENTITLEMENTS 32,399,69132,519,82328,349,639
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX3,717,6373,822,9125,479,499
TOTAL REPAYMENT OF DEBT 3,717,6373,822,9125,479,499
Total Expenditures 217,372,721229,494,209238,412,253
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Local Cont - Transfer to Grants and Entitlements 11-1XX-100-9301,136,0191,014,8380
TOTAL EXPENDITURES NET OF TRANSFERS 216,236,702228,479,371238,412,253

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/06
Audited
Balance
6/30/07
Estimated
Balance
6/30/08
Estimated
Balance
6/30/09
Unreserved:
  General Operating Budget10,395,9534,350,6244,618,6241,618,624
  Repayment of Debt153,309297,35700
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1111
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve4,000,0004,000,0004,000,0004,000,000
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2005-06
Actual
2006-07
Actual
2007-08
Original
Budget
2007-08
Revised
Budget
2008-09
Proposed
Budget
Total Comparative Per Pupil Cost15,68615,12616,98518,27718,568
Total Classroom Instruction8,3718,0279,2959,96310,184
Classroom-Salaries and Benefits7,0787,0108,0908,6668,829
Classroom-General Supplies and Textbooks361204257276290
Classroom-Purchased Services and Other9338139481,0211,065
Total Support Services3,1033,1983,4543,6953,806
Support Services-Salaries and Benefits2,7792,9003,1543,3723,488
Total Administrative Costs1,8021,5441,6681,7701,766
Administration-Salaries and Benefits1,2111,1801,2811,3541,330
Total Operations and Maintenance of Plant2,1972,1442,3372,5062,616
Operations & Maintenance of Plant-Salary & Ben.1,2501,3301,2721,3601,388
Total Food Services Costs7058849030
Total Extracurricular Costs8593101108111
Total Equipment Costs55777143
Employee Benefits as a % of Salaries20.321.822.321.525.3

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2008 Comparative Spending Guide and can be found on the Department of Education's Internet address: http://www.state.nj.us/education under Finance, when available. This publication is available in the board office and public libraries. The same calculations were performed using the 2007-08 revised appropriations and the 2008-09 budgeted appropriations presented in this advertised budget. Total Comparative Per Pupil Cost is defined as current expense exclusive of tuition expenditures, transportation, residential costs, and judgments against the school district. For all years it also includes the restricted entitlement aids. With the exception of Total Equipment Cost, each of the other per pupil cost calculations presented is a component of the total comparative per pupil cost, although all components are not shown.

 

Advertised Blended Resource SBB Statement
Budget CategoryAccount2006-072007-082008-09
Resources:
General Fund Contribution 15-520090,261,54097,619,189101,622,407
Restricted State Entitlements 15-32XX5,182,3865,482,3861,644,959
Restricted Federal Entitlements 15-44XX2,989,8893,572,3802,598,532
Total SBB Resources 98,433,815106,673,955105,865,898
Appropriations:
Instruction 15-XXX-100-XXX61,096,08766,334,61865,709,071
Support Services 15-XXX-2XX-XXX37,291,11040,265,63640,012,680
Equipment 15-XXX-XXX-73X46,61873,701144,147
Total SBB Appropriations 98,433,815106,673,955105,865,898

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy18,670,000 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)3,519,868,772 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.5304 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy20,253,953 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)3,519,868,772 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.5754 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy18,670,000 (G)
Estimated Equalized Valuation (as of 10/01/2007)3,159,862,968 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.5908 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy20,253,953 (J)
Estimated Equalized Valuation (as of 10/01/2007)3,159,862,968 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.6410 (L)