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User Friendly Budgets
2008

ESSEX - NEWARK CITY

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time38,26638,16238,162
Pupils on Roll Reg Accr. Adult High Sch154192162
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Pupils on Roll - Special Full-Time6,1556,1456,145
Private School Placements678613613
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Pupils Sent to Contracted Preschool Prog5,0734,9664,966
Pupils Sent to Other Districts-Reg Prog111111
Pupils Sent to Other Dists-Spec Ed Prog329273147
Pupils Received262828
Pupils in State Facilities2962920

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 5,120,918 15,500,000 23,938,400
Revenues from Local Sources:
Local Tax Levy 10-1210 88,215,449 96,358,910 100,213,266
Tuition 10-1300 532,406 1,007,444 1,007,444
Interest Earned on Capital Reserve Funds 10-1XXX 5,427,423 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 4,388,638 5,890,574 5,890,574
SUBTOTAL  98,563,916 103,256,928 107,111,284
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 268,357,802 268,357,802 0
Supplemental Core Curriculum Standards Aid 10-3112 20,770,333 20,770,333 0
Education Opportunity Aid 10-3117 298,293,633 300,628,971 0
Discretionary Education Opportunity Aid 10-3118 0 19,802,882 0
Transportation Aid 10-3120 4,490,894 4,490,894 0
Special Education Aid 10-3130 32,976,010 32,976,010 0
Bilingual Education 10-3140 4,276,426 4,276,426 0
Extraordinary Aid 10-3131 1,641,715 0 2,027,468
Consolidated Aid 10-3195 4,963,733 4,963,733 0
Other State Aids 10-3XXX 179,220 0 14,140,344
Categorical Special Education Aid 10-3132 0 0 24,894,683
Equalization Aid 10-3176 0 0 571,889,796
Categorical Security Aid 10-3177 0 0 15,741,827
Adjustment Aid 10-3178 0 0 87,585,999
Categorical Transportation Aid 10-3121 0 0 4,969,042
SUBTOTAL  635,949,766 656,267,051 721,249,159
Revenues from Federal Sources:
IMPACT Aid 10-4100 24,864 0 0
Medicaid Reimbursement 10-4200 474,677 950,000 950,000
SUBTOTAL  499,541 950,000 950,000
Adjustment for Prior Year Encumbrances  0 22,973,984 0
Actual Revenues (Over)/Under Expenditures  4,686,966 0 0
TOTAL OPERATING BUDGET  739,700,189 798,947,963 853,248,843
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 6,441,349 0 0
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 0 3,697,520 3,669,953
Early Childhood Program Aid 20-3211 91,172,495 36,370,678 0
Demonstrably Effective Program Aid 20-3212 20,091,210 20,103,295 0
Preschool Education Aid 20-3218 0 0 81,644,253
Preschool Expansion Aid 20-3215 0 60,517,535 0
Other Restricted Entitlements 20-32XX 8,153,803 6,654,951 4,395,208
TOTAL REVENUES FROM STATE SOURCES  119,417,508 127,343,979 89,709,414
Revenues from Federal Sources:
Title I 20-4411-4416 34,269,293 32,249,628 32,249,628
I.D.E.A. Part B (Handicapped) 20-4420-4429 11,782,372 8,646,329 8,646,329
Adult Basic Education 20-4440 0 732,355 732,355
Other 20-4XXX 20,538,364 9,700,000 9,700,000
TOTAL REVENUES FROM FEDERAL SOURCES  66,590,029 51,328,312 51,328,312
Transfers from Operating Budget-PreK/K 20-5200 0 3,843,100 3,843,100
TOTAL GRANTS AND ENTITLEMENTS  192,448,886 182,515,391 144,880,826
TOTAL REVENUES/SOURCES  932,149,075 981,463,354 998,129,669
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Operating Budget-PreK/K 20-5200 0 3,843,100 3,843,100
TOTAL REVENUES/SOURCES NET OF TRANSFERS  932,149,075 977,620,254 994,286,569

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX21,849,44523,860,02425,617,520
Special Education 11-2XX-100-XXX1,126,5452,003,7751,596,870
Bilingual Education 11-240-100-XXX28,838443,958244,475
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX688,866955,415866,339
School Sponsored Athletics 11-402-100-XXX825,8321,301,2081,151,033
Other Instructional Programs 11-4XX-100-XXX20,88736,74136,741
Support Services:
Tuition 11-000-100-XXX54,740,07767,703,22266,013,109
Attendance and Social Work Services 11-000-211-XXX4,708,7154,883,2215,111,421
Health Services 11-000-213-XXX2,453,4372,859,6982,573,898
Students - Related & Extraordinary 11-000-216,21714,045,51612,383,87314,408,048
Guidance 11-000-218-XXX2,255,3532,413,7192,700,648
Child Study Teams 11-000-219-XXX20,284,53221,309,06521,684,694
Improvement of Instructional Services 11-000-221-XXX16,502,89916,854,40018,314,656
Educational Media Services - School Library 11-000-222-XXX1,117,120857,080706,819
Instructional Staff Training Services 11-000-223-XXX1,270,7692,474,7762,060,196
General Administration 11-000-230-XXX12,415,03714,391,88913,481,858
School Administration 11-000-240-XXX472,200602,761430,231
Central Svcs & Admin Info Technology 11-000-25X-XXX18,076,59020,284,37218,876,599
Operation and Maintenance of Plant Services 11-000-26X-XXX85,854,38087,697,04587,477,868
Student Transportation Services 11-000-270-XXX33,907,67735,806,07833,846,909
Other Support Services 11-000-290-XXX1,540,3951,636,1751,544,975
Personal Services - Employee Benefits 11-XXX-XXX-2XX26,010,99838,537,18438,125,795
Food Services 11-000-310-XXX7,000,0003,000,0006,000,000
Total Support Services Expenditures 302,655,695333,694,558333,357,724
TOTAL GENERAL CURRENT EXPENSE 327,196,108362,295,679362,870,702
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X832,645659,43664,858
Facilities Acquisition and Construction Services 12-000-4XX-XXX3,198,4583,911,8652,955,194
TOTAL CAPITAL EXPENDITURES 4,031,1034,571,3013,020,052
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX2,608,5712,174,4702,713,390
Support Services 13-422-200-XXX1,074,117913,869952,587
Total Summer School 3,682,6883,088,3393,665,977
Other Special Schools:
Instruction 13-4XX-100-XXX4,937,4494,321,4624,264,851
Support Services 13-4XX-200-XXX577,254758,257633,155
Total Other Special Schools 5,514,7035,079,7194,898,006
Accredited Evening/Adult High School/Post-Graduate:
Instruction 13-601-100-XXX404,878407,405397,077
Support Services 13-601-200-XXX440,277433,522433,943
Total Accredited Evening/Adult HS/Post-Grad. 845,155840,927831,020
Adult Education - Local:
Instruction 13-602-100-XXX936,737999,826933,156
Support Services 13-602-200-XXX674,892711,926741,325
Total Adult Education - Local 1,611,6291,711,7521,674,481
TOTAL SPECIAL SCHOOLS 11,654,17510,720,73711,069,484
Transfer of Funds to Charter Schools 10-000-100-56X26,193,33836,171,27862,964,122
General Fund Contribution to SBB 10-000-520-930370,625,465385,188,968413,324,483
OPERATING BUDGET GRAND TOTAL 739,700,189798,947,963853,248,843
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX6,441,34900
Early Childhood Program Aid:
Instruction 20-211-100-XXX64,031,54273,259,81071,141,856
Support Services 20-211-200-XXX11,723,19314,658,55514,345,497
Contribution to Charter Schools 20-211-100-56X1,770,8932,566,0810
TOTAL EARLY CHILDHOOD PROGRAM AID 77,525,62890,484,44685,487,353
Demonstrably Effective Program Aid:
Contribution to Charter Schools 20-212-100-56X1,599,0191,946,9700
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 1,599,0191,946,9700
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX292,525487,764487,764
Nonpublic Auxiliary Services 20-XXX-XXX-XXX1,534,8402,327,0312,327,031
Nonpublic Handicapped Services 20-XXX-XXX-XXX662,1361,006,0651,006,065
Nonpublic Nursing Services 20-XXX-XXX-XXX411,648574,348574,348
Nonpublic Technology Initiative 20-XXX-XXX-XXX201,38900
Other Special Projects 20-XXX-XXX-XXX5,051,2652,259,7430
Total State Projects 87,278,45099,086,36789,882,561
Federal Projects:
Title I 20-XXX-XXX-XXX34,269,29311,825,56213,023,274
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX11,782,3728,646,3298,646,329
Adult Basic Education 20-XXX-XXX-XXX0732,355732,355
Other Special Projects 20-XXX-XXX-XXX20,538,3649,700,0009,700,000
Total Federal Projects 66,590,02930,904,24632,101,958
Grant & Entitlements Cont to SBB 20-XXX-XXX-93032,139,05852,524,77822,896,307
TOTAL GRANTS AND ENTITLEMENTS 192,448,886182,515,391144,880,826
REPAYMENT OF DEBT
Total Expenditures 932,149,075981,463,354998,129,669
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Local Cont - Transfer to Grants and Entitlements 11-1XX-100-93003,843,1003,843,100
TOTAL EXPENDITURES NET OF TRANSFERS 932,149,075977,620,254994,286,569

 

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 Budget37,196,39529,910,92431,410,9247,472,524
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0000
      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 Cost17,50217,76018,58019,34919,247
Total Classroom Instruction9,0809,2109,91810,24810,116
Classroom-Salaries and Benefits7,3587,4527,9318,1358,072
Classroom-General Supplies and Textbooks307276343410410
Classroom-Purchased Services and Other1,4161,4821,6441,7021,634
Total Support Services3,3823,8864,0964,2794,354
Support Services-Salaries and Benefits3,1153,6803,8563,9464,076
Total Administrative Costs1,9651,6091,5671,6661,616
Administration-Salaries and Benefits1,6151,2691,2081,2401,225
Total Operations and Maintenance of Plant2,6612,6352,6002,7432,699
Operations & Maintenance of Plant-Salary & Ben.1,8771,8741,8311,8771,883
Total Food Services Costs1281727374149
Total Extracurricular Costs170161218229228
Total Equipment Costs932372412
Employee Benefits as a % of Salaries18.520.521.922.721.3

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 15-5200370,625,465385,188,968413,324,483
Adjustment for Prior Year Encumbrances 02,275,1930
Restricted State Entitlements 15-32XX32,139,05832,100,7123,669,953
Restricted Federal Entitlements 15-44XX020,424,06619,226,354
Total SBB Resources 402,764,523439,988,939436,220,790
Appropriations:
Instruction 15-XXX-100-XXX239,574,329262,978,343263,409,652
Support Services 15-XXX-2XX-XXX168,701,654176,719,881172,402,091
Equipment 15-XXX-XXX-73X81,345290,715409,047
Total SBB Appropriations 408,357,328439,988,939436,220,790

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy100,213,266 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)11,001,867,400 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.9109 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy100,213,266 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)11,001,867,400 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.9109 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy100,213,266 (G)
Estimated Equalized Valuation (as of 10/01/2007)17,051,525,430 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.5877 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy100,213,266 (J)
Estimated Equalized Valuation (as of 10/01/2007)17,051,525,430 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.5877 (L)