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User Friendly Budgets
2008

ESSEX - ROSELAND BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time427444467
spacing
Pupils on Roll - Special Full-Time404154
Private School Placements578
spacing
Pupils Sent to Contracted Preschool Prog120
Pupils Sent to Other Dists-Spec Ed Prog350

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 362,350 385,235
Withdrawal from Cap Res-for Local Share 10-307 0 0 100,000
Transfers from Other Funds 10-5200 502,433 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 5,648,808 5,558,452 6,107,413
Interest Earned on Capital Reserve Funds 10-1XXX 11,216 10,195 5,000
Other Restricted Miscellaneous Revenues 10-1XXX 63,875 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 0 118,347 110,100
SUBTOTAL  5,723,899 5,686,994 6,222,513
Revenues from State Sources:
Transportation Aid 10-3120 87,272 87,272 0
Special Education Aid 10-3130 306,798 306,798 0
Bilingual Education 10-3140 1,128 1,128 0
Extraordinary Aid 10-3131 28,664 0 61,797
Consolidated Aid 10-3195 18,599 18,599 0
Additional Formula Aid 10-3196 12,414 25,200 0
Categorical Special Education Aid 10-3132 0 0 283,906
Categorical Security Aid 10-3177 0 0 37,244
Adjustment Aid 10-3178 0 0 32,368
Categorical Transportation Aid 10-3121 0 0 86,260
SUBTOTAL  454,875 438,997 501,575
Adjustment for Prior Year Encumbrances  0 654,394 0
Actual Revenues (Over)/Under Expenditures  -609,901 0 0
TOTAL OPERATING BUDGET  6,071,306 7,142,735 7,209,323
GRANTS AND ENTITLEMENTS
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 93,117 92,918 74,334
Other 20-4XXX 10,319 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  103,436 92,918 74,334
TOTAL GRANTS AND ENTITLEMENTS  103,436 92,918 74,334
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1 0
Revenues from Local Sources:
Local Tax Levy 40-1210 787,229 787,056 791,230
TOTAL REVENUES FROM LOCAL SOURCES  787,229 787,056 791,230
Revenues from State Sources:
Debt Service Aid Type II 40-3160 38,217 38,381 38,486
TOTAL LOCAL REPAYMENT OF DEBT  825,446 825,438 829,716
TOTAL REPAYMENT OF DEBT  825,446 825,438 829,716
TOTAL REVENUES/SOURCES  7,000,188 8,061,091 8,113,373

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,240,2422,209,8692,409,623
Special Education 11-2XX-100-XXX382,364529,831594,091
Basic Skills/Remedial 11-230-100-XXX107,105115,650124,985
Bilingual Education 11-240-100-XXX1,1281,1280
Other Instructional Programs 11-4XX-100-XXX14,14815,08814,088
Support Services:
Tuition 11-000-100-XXX291,211397,260394,778
Attendance and Social Work Services 11-000-211-XXX1,0001,5001,500
Health Services 11-000-213-XXX44,86548,53949,332
Students - Related & Extraordinary 11-000-216,217141,365136,206184,369
Child Study Teams 11-000-219-XXX217,562282,539287,620
Improvement of Instructional Services 11-000-221-XXX7,12413,5006,625
Educational Media Services - School Library 11-000-222-XXX140,86658,876145,115
Instructional Staff Training Services 11-000-223-XXX0149,4000
General Administration 11-000-230-XXX305,625325,002237,449
School Administration 11-000-240-XXX226,340232,943240,938
Central Svcs & Admin Info Technology 11-000-25X-XXX95,01097,886145,410
Operation and Maintenance of Plant Services 11-000-26X-XXX565,473586,293628,141
Student Transportation Services 11-000-270-XXX315,245375,640384,053
Personal Services - Employee Benefits 11-XXX-XXX-2XX899,1761,042,5091,233,706
Total Support Services Expenditures 3,250,8623,748,0933,939,036
TOTAL GENERAL CURRENT EXPENSE 5,995,8496,619,6597,081,823
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604010,1955,000
Equipment 12-XXX-XXX-73X72,637185,2840
Facilities Acquisition and Construction Services 12-000-4XX-XXX2,820326,744100,000
TOTAL CAPITAL EXPENDITURES 75,457522,223105,000
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX085322,500
Total Summer School 085322,500
TOTAL SPECIAL SCHOOLS 085322,500
OPERATING BUDGET GRAND TOTAL 6,071,3067,142,7357,209,323
GRANTS AND ENTITLEMENTS
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX93,11792,91874,334
Other Special Projects 20-XXX-XXX-XXX10,31900
Total Federal Projects 103,43692,91874,334
TOTAL GRANTS AND ENTITLEMENTS 103,43692,91874,334
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX825,446825,438829,716
TOTAL REPAYMENT OF DEBT 825,446825,438829,716
Total Expenditures 7,000,1888,061,0918,113,373

 

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 Budget301,481439,973250,000250,000
  Repayment of Debt1100
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve370,049381,265391,460296,460
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve456,366586,276385,2350
      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 Cost10,64611,11011,23112,05512,098
Total Classroom Instruction6,6226,9817,2777,4757,727
Classroom-Salaries and Benefits6,2966,6097,0367,2257,482
Classroom-General Supplies and Textbooks271309207217216
Classroom-Purchased Services and Other5563343329
Total Support Services1,3581,3071,3371,6111,517
Support Services-Salaries and Benefits920836846885997
Total Administrative Costs1,5661,5531,4931,6451,499
Administration-Salaries and Benefits1,3911,3031,3021,3701,342
Total Operations and Maintenance of Plant1,0841,2681,1241,3241,343
Operations & Maintenance of Plant-Salary & Ben.451513517544616
Total Food Services Costs00000
Total Extracurricular Costs00000
Total Equipment Costs5615003820
Employee Benefits as a % of Salaries23.72526.727.329.1

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. ACES Program - Alliance for Competitive Energy
  • 2. Workers Compensation - Morris Essex Insurance Group
  • 3. Professional Development - share programs with sending districts
  • 4. Supplies - West Essex Consortium with School Specialties
  • 5. Technology - shared services with computers
  • 6. Transportation services - Sussex County CO-OP
  • 7. No Child Left Behind - West Essex Consortium
  • 8. Recreation Facilities - share school facilities with town
  • 9. Landscaping and Salting - partial services from town

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,107,413 (A)
Estimated Net Taxable Valuation (as of 02/29/2008)239,650,017 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1002.5485 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,898,643 (D)
Estimated Net Taxable Valuation (as of 02/29/2008)239,650,017 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1002.8786 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,107,413 (G)
Estimated Equalized Valuation (as of 10/01/2007)1,993,115,140 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.3064 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,898,643 (J)
Estimated Equalized Valuation (as of 10/01/2007)1,993,115,140 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.3461 (L)