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User Friendly Budgets
2008

ESSEX - NORTH CALDWELL BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time562571589
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Pupils on Roll - Special Full-Time876362
Private School Placements1199
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Pupils Sent to Other Dists-Spec Ed Prog120

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 411,374 35,810
Transfers from Other Funds 10-5200 1,997 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 8,145,825 8,815,316 9,708,904
Unrestricted Miscellaneous Revenues 10-1XXX 150,656 83,104 75,000
SUBTOTAL  8,296,481 8,898,420 9,783,904
Revenues from State Sources:
Special Education Aid 10-3130 269,502 269,502 0
Extraordinary Aid 10-3131 83,901 0 209,399
Consolidated Aid 10-3195 25,312 25,312 0
Additional Formula Aid 10-3196 8,844 17,954 0
Other State Aids 10-3XXX 975 100,000 0
Categorical Special Education Aid 10-3132 0 0 102,923
Categorical Security Aid 10-3177 0 0 47,100
Categorical Transportation Aid 10-3121 0 0 96,636
SUBTOTAL  388,534 412,768 456,058
Adjustment for Prior Year Encumbrances  0 30,544 0
Actual Revenues (Over)/Under Expenditures  14,320 0 0
TOTAL OPERATING BUDGET  8,701,332 9,753,106 10,275,772
GRANTS AND ENTITLEMENTS
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 119,044 186,581 155,104
Other 20-4XXX 27,168 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  146,212 186,581 155,104
TOTAL GRANTS AND ENTITLEMENTS  146,212 186,581 155,104
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 961,473 919,127 921,042
TOTAL REVENUES FROM LOCAL SOURCES  961,473 919,127 921,042
TOTAL LOCAL REPAYMENT OF DEBT  961,473 919,127 921,042
TOTAL REPAYMENT OF DEBT  961,473 919,127 921,042
TOTAL REVENUES/SOURCES  9,809,017 10,858,814 11,351,918

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,844,6763,018,2363,279,815
Special Education 11-2XX-100-XXX774,373936,933997,316
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX675700750
Support Services:
Tuition 11-000-100-XXX621,484569,438702,391
Attendance and Social Work Services 11-000-211-XXX18,00000
Health Services 11-000-213-XXX124,202133,988145,091
Students - Related & Extraordinary 11-000-216,217276,937319,827327,872
Child Study Teams 11-000-219-XXX360,411428,844419,308
Improvement of Instructional Services 11-000-221-XXX01,5001,500
Educational Media Services - School Library 11-000-222-XXX133,153139,133118,326
Instructional Staff Training Services 11-000-223-XXX24,95810,10010,825
General Administration 11-000-230-XXX275,817314,822310,649
School Administration 11-000-240-XXX365,182361,456347,489
Central Svcs & Admin Info Technology 11-000-25X-XXX163,827170,708186,401
Operation and Maintenance of Plant Services 11-000-26X-XXX882,497976,4711,034,000
Student Transportation Services 11-000-270-XXX509,611581,317675,985
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,304,9621,491,4931,718,054
Total Support Services Expenditures 5,061,0415,499,0975,997,891
TOTAL GENERAL CURRENT EXPENSE 8,680,7659,454,96610,275,772
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X020,0540
Facilities Acquisition and Construction Services 12-000-4XX-XXX0269,9820
TOTAL CAPITAL EXPENDITURES 0290,0360
SPECIAL SCHOOLS
Other Special Schools:
Instruction 13-4XX-100-XXX20,5678,1040
Total Other Special Schools 20,5678,1040
TOTAL SPECIAL SCHOOLS 20,5678,1040
OPERATING BUDGET GRAND TOTAL 8,701,3329,753,10610,275,772
GRANTS AND ENTITLEMENTS
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX119,044186,581155,104
Other Special Projects 20-XXX-XXX-XXX27,16800
Total Federal Projects 146,212186,581155,104
TOTAL GRANTS AND ENTITLEMENTS 146,212186,581155,104
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX961,473919,127921,042
TOTAL REPAYMENT OF DEBT 961,473919,127921,042
Total Expenditures 9,809,01710,858,81411,351,918

 

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 Budget261,187333,901250,000250,000
  Repayment of Debt2200
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve125,00125,00125,001
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve583,638447,18435,8100
      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 Cost10,89111,68912,54413,09813,667
Total Classroom Instruction6,5096,9137,4857,7898,344
Classroom-Salaries and Benefits6,1676,7107,1867,4568,000
Classroom-General Supplies and Textbooks325186266296306
Classroom-Purchased Services and Other1816343837
Total Support Services1,5631,7261,8761,9481,906
Support Services-Salaries and Benefits1,3331,4031,4731,5281,509
Total Administrative Costs1,4601,5061,5241,6131,601
Administration-Salaries and Benefits1,2821,3301,2861,3341,369
Total Operations and Maintenance of Plant1,3481,5341,6531,7401,810
Operations & Maintenance of Plant-Salary & Ben.6948579249591,002
Total Food Services Costs00000
Total Extracurricular Costs11111
Total Equipment Costs0059320
Employee Benefits as a % of Salaries22.724.226.326.328.5

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 North Caldwell School District entered into an interlocal agreement
  • with the Borough of North Caldwell whereby the district technology person
  • is shared for all Borough technology requirements including service desk
  • help, minor repairs, planning and purchasing.
  • 2)Five school districts in Essex County, referred to as the West Essex
  • Consortium now join together as one for the purchase of school supplies.
  • 3)The district is a member of the Sussex County Regional Cooperative for
  • its regular and special transportation needs.
  • 4)As a member of the Morris Essex Insurance Group, North Caldwell is part
  • of a multi-district group for workers comp insurance with related train-
  • ing, reporting, legal services and compliance.
  • 5)The West Essex Consortium also provides professional development for
  • the teachers of the member districts.
  • 6)All general ledger (budget) and payroll services are contracted from
  • the Asbury Park Information Technology Center, a part of the Asbury Park
  • School District.
  • 7)Three districts in the West Essex Consortium, including North Caldwell
  • join as one in filing for NCLB grant monies.
  • 8)North Caldwell is enrolled in ACES for the purchase of electricity and
  • gas.
  • 9)The members of the West Essex Consortium have partnered for the joint
  • purchasing of all technology needs.
  • 10)Telecommunications services are obtained via the ACT telecommunication
  • program.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy9,708,904 (A)
Estimated Net Taxable Valuation (as of 02/01/2008)1,821,438,600 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.5330 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy10,629,946 (D)
Estimated Net Taxable Valuation (as of 02/01/2008)1,821,438,600 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.5836 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy9,708,904 (G)
Estimated Equalized Valuation (as of 10/01/2007)1,747,406,162 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.5556 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy10,629,946 (J)
Estimated Equalized Valuation (as of 10/01/2007)1,747,406,162 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.6083 (L)