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User Friendly Budgets
2008

ESSEX - GLEN RIDGE BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time1,6661,7131,772
spacing
Pupils on Roll - Special Full-Time157161161
Pupils on Roll - Special Shared-Time234
Private School Placements141214
spacing
Pupils Sent to Other Districts-Reg Prog011
Pupils Sent to Other Dists-Spec Ed Prog023

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 312,283 543,998
Revenues from Local Sources:
Local Tax Levy 10-1210 21,227,705 22,076,813 23,244,935
Tuition 10-1300 180,517 178,083 162,400
Unrestricted Miscellaneous Revenues 10-1XXX 325,158 147,500 144,200
SUBTOTAL  21,733,380 22,402,396 23,551,535
Revenues from State Sources:
Transportation Aid 10-3120 118,486 118,486 0
Special Education Aid 10-3130 689,116 689,116 0
Bilingual Education 10-3140 4,748 4,748 0
Stabilization Aid 10-3171 33,616 33,616 0
Extraordinary Aid 10-3131 41,940 0 42,070
Consolidated Aid 10-3195 100,601 100,601 0
Additional Formula Aid 10-3196 28,397 59,732 0
Other State Aids 10-3XXX 83,447 69,525 0
Categorical Special Education Aid 10-3132 0 0 997,265
Categorical Security Aid 10-3177 0 0 133,050
Categorical Transportation Aid 10-3121 0 0 84,666
SUBTOTAL  1,100,351 1,075,824 1,257,051
Adjustment for Prior Year Encumbrances  0 595,006 0
Actual Revenues (Over)/Under Expenditures  -708,784 0 0
TOTAL OPERATING BUDGET  22,124,947 24,385,509 25,352,584
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 8,070 10,693 0
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 301,724 311,552 286,465
Other 20-4XXX 28,443 35,446 30,129
TOTAL REVENUES FROM FEDERAL SOURCES  330,167 346,998 316,594
TOTAL GRANTS AND ENTITLEMENTS  338,237 357,691 316,594
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 5,690 7,683
Transfers from Other Funds 40-5200 7,683 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 949,784 940,745 926,742
TOTAL REVENUES FROM LOCAL SOURCES  949,784 940,745 926,742
TOTAL LOCAL REPAYMENT OF DEBT  957,467 946,435 934,425
Actual Revenues (Over)/Under Expenditures  288 0 0
TOTAL REPAYMENT OF DEBT  957,755 946,435 934,425
TOTAL REVENUES/SOURCES  23,420,939 25,689,635 26,603,603

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX8,622,0249,296,7199,689,546
Special Education 11-2XX-100-XXX1,218,5101,367,4571,523,841
Basic Skills/Remedial 11-230-100-XXX318,548347,426363,829
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX128,515229,613208,577
School Sponsored Athletics 11-402-100-XXX541,636596,557623,627
Community Services Programs/Operations 11-800-330-XXX1,5262,0002,500
Support Services:
Tuition 11-000-100-XXX603,765525,043637,379
Health Services 11-000-213-XXX196,859251,609284,981
Students - Related & Extraordinary 11-000-216,217264,592398,642437,483
Guidance 11-000-218-XXX341,271454,848446,256
Child Study Teams 11-000-219-XXX772,399788,398823,686
Improvement of Instructional Services 11-000-221-XXX25,85040,05036,650
Educational Media Services - School Library 11-000-222-XXX389,367443,330483,840
Instructional Staff Training Services 11-000-223-XXX13,35121,92123,285
General Administration 11-000-230-XXX787,456792,555777,112
School Administration 11-000-240-XXX1,275,0441,411,0341,454,314
Central Svcs & Admin Info Technology 11-000-25X-XXX543,316589,137610,364
Operation and Maintenance of Plant Services 11-000-26X-XXX2,232,9202,466,0682,434,548
Student Transportation Services 11-000-270-XXX504,278549,360602,278
Personal Services - Employee Benefits 11-XXX-XXX-2XX3,270,1743,661,1993,876,488
Total Support Services Expenditures 11,220,64212,393,19412,928,664
TOTAL GENERAL CURRENT EXPENSE 22,051,40124,232,96625,340,584
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X73,546152,54312,000
TOTAL CAPITAL EXPENDITURES 73,546152,54312,000
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 22,124,94724,385,50925,352,584
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX8,07010,6930
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX301,724311,552286,465
Other Special Projects 20-XXX-XXX-XXX28,44335,44630,129
Total Federal Projects 330,167346,998316,594
TOTAL GRANTS AND ENTITLEMENTS 338,237357,691316,594
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX957,755946,435934,425
TOTAL REPAYMENT OF DEBT 957,755946,435934,425
Total Expenditures 23,420,93925,689,63526,603,603

 

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 Budget408,934442,499475,810475,810
  Repayment of Debt13,66113,3737,6830
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve10069,62569,62569,625
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve340,951856,281543,9980
      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 Cost10,43411,47212,03012,34812,455
Total Classroom Instruction6,1456,7306,9707,1167,274
Classroom-Salaries and Benefits5,8736,2956,6086,5986,909
Classroom-General Supplies and Textbooks270433360515363
Classroom-Purchased Services and Other22332
Total Support Services1,2701,3201,5461,5441,574
Support Services-Salaries and Benefits1,1121,1991,3891,4031,411
Total Administrative Costs1,4081,6551,6931,7311,712
Administration-Salaries and Benefits1,0761,2311,2801,2811,305
Total Operations and Maintenance of Plant1,2271,3301,2971,4301,379
Operations & Maintenance of Plant-Salary & Ben.535576612612646
Total Food Services Costs00000
Total Extracurricular Costs376428513517504
Total Equipment Costs9405816
Employee Benefits as a % of Salaries22.822.723.223.223

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.

 

Shared Services
  • 1. The school district is a member of the Alliance for Competitive Energy
  • Services (ACES) for the purchase of natural gas.
  • 2. The school district is a member of the School Alliance Insurance Fund
  • (SAIF) a joint insurance fund consisting of school districts
  • throughout the state for property & casualty, student accident,
  • school leaders professional liability and excess liability insurance.
  • 3. The school district is a member of the Essex/Morris Workers
  • Compensation Joint Insurance Fund.
  • 4. The school has contracted with the Essex County Educational Services
  • Commission to provide the following services:
  • - special education transportation services
  • - related special education professional services
  • 5. The school has contracted with the Morris County Educational Services
  • Commission for Non-Public transportation services.
  • 6. The school district has contracted with the Belleville Board of
  • Education for transportation services.
  • 7. The school district is a member of the Glen Rock Board of Education
  • New Jersey Purchasing Cooperative for the following:
  • - Instructional supplies, furniture and equipment
  • - Office supplies, furniture and equipment
  • - Science supplies
  • - Art supplies
  • - Athletic supplies and equipment
  • - Cusodial and Maintenance supplies and equipment
  • - Time and Material contracts for various repair services
  • 8. The school district and the Borough of Glen Ridge help one another
  • through the sharing of equipment, maintenance services, snow removal
  • and the use of our school buses by the Borough when needed. In
  • addition, the school district has entered into interlocal aggreements
  • with the Borough for paving of our playgrounds and parking lots

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy23,244,935 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)234,629,485 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1009.9071 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy24,171,677 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)234,629,485 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x10010.302 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy23,244,935 (G)
Estimated Equalized Valuation (as of 10/01/2007)1,520,173,506 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.5291 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy24,171,677 (J)
Estimated Equalized Valuation (as of 10/01/2007)1,520,173,506 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.5901 (L)