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User Friendly Budgets
2008

ESSEX - NUTLEY TOWN

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time3,5413,4973,507
Pupils on Roll Regular Shared-Time730
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Pupils on Roll - Special Full-Time514533533
Pupils on Roll - Special Shared-Time333
Private School Placements405050
spacing
Pupils Sent to Other Districts-Reg Prog020
Pupils Sent to Other Dists-Spec Ed Prog977
Pupils Received787
Pupils in State Facilities011

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 605,253 1,162,802
Budgeted Fund Bal - Deposit to Capital Reserve 10-303 0 309,910 0
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 0 73,801 613,273
Revenues from Local Sources:
Local Tax Levy 10-1210 40,079,296 42,055,862 43,162,248
Tuition 10-1300 73,703 60,812 124,552
Transportation Fees from Other LEAs 10-1420-1440 98,884 100,000 70,000
Interest Earned on Capital Reserve Funds 10-1XXX 5,088 5,000 12,000
Other Restricted Miscellaneous Revenues 10-1XXX 15,803 65,000 40,000
Unrestricted Miscellaneous Revenues 10-1XXX 654,045 608,292 745,000
SUBTOTAL  40,926,819 42,894,966 44,153,800
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 2,799,975 2,799,975 0
Transportation Aid 10-3120 345,006 345,006 0
Special Education Aid 10-3130 2,235,481 2,235,481 0
Bilingual Education 10-3140 65,426 65,426 0
Extraordinary Aid 10-3131 166,155 0 253,871
Consolidated Aid 10-3195 475,088 475,088 0
Additional Formula Aid 10-3196 177,629 360,587 0
Categorical Special Education Aid 10-3132 0 0 2,184,130
Equalization Aid 10-3176 0 0 4,682,151
Categorical Security Aid 10-3177 0 0 294,869
Categorical Transportation Aid 10-3121 0 0 360,632
SUBTOTAL  6,264,760 6,281,563 7,775,653
Adjustment for Prior Year Encumbrances  0 364,246 0
Actual Revenues (Over)/Under Expenditures  659,229 0 0
TOTAL OPERATING BUDGET  47,850,808 50,529,739 53,705,528
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 13,623 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 334,900 276,801 262,631
TOTAL REVENUES FROM STATE SOURCES  334,900 276,801 262,631
Revenues from Federal Sources:
Title I 20-4411-4416 141,675 135,724 127,317
I.D.E.A. Part B (Handicapped) 20-4420-4429 973,588 721,874 734,804
Vocational Education 20-4430 0 16,001 19,432
Other 20-4XXX 164,372 115,185 129,944
TOTAL REVENUES FROM FEDERAL SOURCES  1,279,635 988,784 1,011,497
TOTAL GRANTS AND ENTITLEMENTS  1,628,158 1,265,585 1,274,128
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1 0
Revenues from Local Sources:
Local Tax Levy 40-1210 1,267,648 1,283,283 3,269,148
TOTAL REVENUES FROM LOCAL SOURCES  1,267,648 1,283,283 3,269,148
Revenues from State Sources:
Debt Service Aid Type II 40-3160 11,714 11,020 1,311,714
TOTAL LOCAL REPAYMENT OF DEBT  1,279,362 1,294,304 4,580,862
Actual Revenues (Over)/Under Expenditures  15,254 0 0
TOTAL REPAYMENT OF DEBT  1,294,616 1,294,304 4,580,862
TOTAL REVENUES/SOURCES  50,773,582 53,089,628 59,560,518

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX17,666,84018,108,74519,059,371
Special Education 11-2XX-100-XXX2,442,0632,452,7513,388,028
Basic Skills/Remedial 11-230-100-XXX744,937804,627746,338
Bilingual Education 11-240-100-XXX158,370168,429203,940
Vocational Programs - Local 11-3XX-100-XXX2,50002,500
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX148,400164,100170,340
School Sponsored Athletics 11-402-100-XXX777,519847,588870,353
Other Instructional Programs 11-4XX-100-XXX00269,482
Community Services Programs/Operations 11-800-330-XXX6,3767,20013,400
Support Services:
Tuition 11-000-100-XXX2,347,1143,300,8773,069,824
Health Services 11-000-213-XXX536,213580,022624,217
Students - Related & Extraordinary 11-000-216,217742,374826,559745,688
Guidance 11-000-218-XXX1,104,1171,229,4711,311,836
Child Study Teams 11-000-219-XXX820,393850,041867,178
Improvement of Instructional Services 11-000-221-XXX308,492351,306335,963
Educational Media Services - School Library 11-000-222-XXX738,843821,864838,671
Instructional Staff Training Services 11-000-223-XXX16,39826,54525,350
General Administration 11-000-230-XXX983,068877,297801,503
School Administration 11-000-240-XXX2,592,7282,468,5682,380,764
Central Svcs & Admin Info Technology 11-000-25X-XXX1,038,482990,4211,120,794
Operation and Maintenance of Plant Services 11-000-26X-XXX4,680,4704,659,8254,926,173
Student Transportation Services 11-000-270-XXX1,513,2541,680,8071,770,038
Personal Services - Employee Benefits 11-XXX-XXX-2XX6,891,1688,386,7049,295,504
Food Services 11-000-310-XXX156,766125,000160,000
Total Support Services Expenditures 24,469,88027,175,30728,273,503
TOTAL GENERAL CURRENT EXPENSE 46,416,88549,728,74752,997,255
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-6040309,9100
Interest Earned on Capital Reserve 10-60405,00012,000
Equipment 12-XXX-XXX-73X237,014183,79083,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX1,017,167302,2920
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931179,7420613,273
TOTAL CAPITAL EXPENDITURES 1,433,923800,992708,273
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 47,850,80850,529,73953,705,528
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX13,62300
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX33,35328,55729,407
Nonpublic Auxiliary Services 20-XXX-XXX-XXX130,597115,016115,015
Nonpublic Handicapped Services 20-XXX-XXX-XXX86,27175,27157,135
Nonpublic Nursing Services 20-XXX-XXX-XXX44,10537,48940,028
Nonpublic Technology Initiative 20-XXX-XXX-XXX24,08020,46821,046
Other Special Projects 20-XXX-XXX-XXX16,49400
Total State Projects 334,900276,801262,631
Federal Projects:
Title I 20-XXX-XXX-XXX141,675135,724127,317
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX973,588721,874734,804
Vocational Education 20-XXX-XXX-XXX016,00119,432
Other Special Projects 20-XXX-XXX-XXX164,372115,185129,944
Total Federal Projects 1,279,635988,7841,011,497
TOTAL GRANTS AND ENTITLEMENTS 1,628,1581,265,5851,274,128
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,294,6161,294,3044,580,862
TOTAL REPAYMENT OF DEBT 1,294,6161,294,3044,580,862
Total Expenditures 50,773,58253,089,62859,560,518

 

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 Budget1,263,330653,4311,338,852176,050
  Repayment of Debt15,255100
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve159,263489,609730,718129,445
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve1,063,860605,25300
      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 Cost9,86910,46910,94511,09511,916
Total Classroom Instruction5,8886,2326,5726,6447,337
Classroom-Salaries and Benefits5,6945,9686,3186,3697,029
Classroom-General Supplies and Textbooks175240230250249
Classroom-Purchased Services and Other1824242560
Total Support Services1,1831,2571,4131,4301,455
Support Services-Salaries and Benefits1,0691,1631,2971,3071,329
Total Administrative Costs1,2001,3321,2691,2961,296
Administration-Salaries and Benefits9901,1051,0681,0771,099
Total Operations and Maintenance of Plant1,2381,2981,3131,3361,413
Operations & Maintenance of Plant-Salary & Ben.756821874881921
Total Food Services Costs6339313140
Total Extracurricular Costs249264285296307
Total Equipment Costs1758214621
Employee Benefits as a % of Salaries21.921.725.725.826.7

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
  • School facilities used by township recreation department.
  • Township buses are sometimes shared if needed by district.
  • Vehicle fuel is purchased through township consortium.
  • District helps with cutting and preping township fields for sports.
  • Joint transportation agreements with Kearny, Belleville, Blooomfield BOE.
  • Transportation agreements with Sussex & Essex Regional Coop and Union Cou
  • nty Educational Commission.
  • Educational Data Services, Inc. used for purchasing.
  • Ramsey Cooperative Pricing System used for purchasing.
  • District removes snow in streets in front of schools to help township.
  • District helps cut grass in parks and share tractor for cutting grass.
  • District and township jointly own and maintain Demuro Park.
  • District maintains Boys Park which is owned by County.
  • District is part of Suburban Essex Joint Insurance Fund.
  • District helps township with emergency managament assistance and the use
  • of facilities for evacuation and also help with manpower if needed.
  • Crew house jointly owned with Kearny and Belleville BOE's.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy43,162,248 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)4,163,063,500 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.0368 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy46,431,396 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)4,163,063,500 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.1153 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy43,162,248 (G)
Estimated Equalized Valuation (as of 10/01/2007)4,384,187,028 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.9845 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy46,431,396 (J)
Estimated Equalized Valuation (as of 10/01/2007)4,384,187,028 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.0591 (L)