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User Friendly Budgets
2008

ESSEX - WEST ESSEX REGIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time1,3581,3501,415
Pupils on Roll Regular Shared-Time101010
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Pupils on Roll - Special Full-Time228213228
Pupils on Roll - Special Shared-Time131113
Private School Placements162431
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Pupils Sent to Other Districts-Reg Prog070
Pupils Sent to Other Dists-Spec Ed Prog779
Pupils Received424
Pupils in State Facilities010

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 818,000 818,000
Revenues from Local Sources:
Local Tax Levy 10-1210 24,254,219 26,009,320 27,347,610
Tuition 10-1300 116,528 115,000 119,600
Unrestricted Miscellaneous Revenues 10-1XXX 675,307 535,000 235,000
SUBTOTAL  25,046,054 26,659,320 27,702,210
Revenues from State Sources:
Transportation Aid 10-3120 578,467 578,467 0
Special Education Aid 10-3130 628,699 628,699 0
Bilingual Education 10-3140 3,522 3,522 0
Stabilization Aid 10-3171 118,282 118,282 0
Extraordinary Aid 10-3131 77,871 0 167,932
Consolidated Aid 10-3195 99,284 99,284 0
Additional Formula Aid 10-3196 42,848 90,004 0
Other State Aids 10-3XXX 162,830 100,772 0
Categorical Special Education Aid 10-3132 0 0 915,273
Categorical Security Aid 10-3177 0 0 120,817
Categorical Transportation Aid 10-3121 0 0 648,441
SUBTOTAL  1,711,803 1,619,030 1,852,463
Adjustment for Prior Year Encumbrances  0 390,951 0
Actual Revenues (Over)/Under Expenditures  256,627 0 0
TOTAL OPERATING BUDGET  27,014,484 29,487,301 30,372,673
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 5,000 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 42,695 40,890 40,890
I.D.E.A. Part B (Handicapped) 20-4420-4429 250,895 267,467 267,467
Other 20-4XXX 25,596 27,501 27,501
TOTAL REVENUES FROM FEDERAL SOURCES  319,186 335,858 335,858
TOTAL GRANTS AND ENTITLEMENTS  324,186 335,858 335,858
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 2,322,750 2,279,000 2,234,375
TOTAL REVENUES FROM LOCAL SOURCES  2,322,750 2,279,000 2,234,375
TOTAL LOCAL REPAYMENT OF DEBT  2,322,750 2,279,000 2,234,375
TOTAL REPAYMENT OF DEBT  2,322,750 2,279,000 2,234,375
TOTAL REVENUES/SOURCES  29,661,420 32,102,159 32,942,906

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX9,037,1869,377,9239,838,791
Special Education 11-2XX-100-XXX1,659,9731,871,3771,731,364
Basic Skills/Remedial 11-230-100-XXX32,91735,16433,388
Bilingual Education 11-240-100-XXX14,83515,42916,123
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX224,898232,826249,673
School Sponsored Athletics 11-402-100-XXX945,880973,9631,126,479
Support Services:
Tuition 11-000-100-XXX1,038,5262,086,7792,452,491
Attendance and Social Work Services 11-000-211-XXX111,078114,683117,823
Health Services 11-000-213-XXX171,511185,014186,009
Students - Related & Extraordinary 11-000-216,217142,586183,708155,550
Guidance 11-000-218-XXX974,9171,063,0281,094,685
Child Study Teams 11-000-219-XXX692,161775,781676,821
Educational Media Services - School Library 11-000-222-XXX334,224345,398266,810
Instructional Staff Training Services 11-000-223-XXX371,452384,574410,915
General Administration 11-000-230-XXX1,202,0561,072,078730,706
School Administration 11-000-240-XXX972,2541,104,3201,176,677
Central Svcs & Admin Info Technology 11-000-25X-XXX463,221477,550575,918
Operation and Maintenance of Plant Services 11-000-26X-XXX2,683,4812,713,3242,871,200
Student Transportation Services 11-000-270-XXX2,019,7172,058,1972,106,113
Personal Services - Employee Benefits 11-XXX-XXX-2XX3,456,3463,908,5513,883,198
Total Support Services Expenditures 14,633,53016,472,98516,704,916
TOTAL GENERAL CURRENT EXPENSE 26,549,21928,979,66729,700,734
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X182,221083,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX283,044507,634588,939
TOTAL CAPITAL EXPENDITURES 465,265507,634671,939
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 27,014,48429,487,30130,372,673
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX5,00000
Federal Projects:
Title I 20-XXX-XXX-XXX42,69540,89040,890
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX250,895267,467267,467
Other Special Projects 20-XXX-XXX-XXX25,59627,50127,501
Total Federal Projects 319,186335,858335,858
TOTAL GRANTS AND ENTITLEMENTS 324,186335,858335,858
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,322,7502,279,0002,234,375
TOTAL REPAYMENT OF DEBT 2,322,7502,279,0002,234,375
Total Expenditures 29,661,42032,102,15932,942,906

 

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 Budget638,536642,765391,765365,106
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1111
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve1,109,703791,341791,3410
      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 Cost13,85214,68414,80915,76615,185
Total Classroom Instruction7,8018,0758,2408,7108,467
Classroom-Salaries and Benefits7,3837,7077,8098,2297,997
Classroom-General Supplies and Textbooks302258278327324
Classroom-Purchased Services and Other116110153154146
Total Support Services1,9042,0852,1092,3282,096
Support Services-Salaries and Benefits1,7921,9021,8902,0921,870
Total Administrative Costs1,5351,8281,7221,9061,734
Administration-Salaries and Benefits1,1041,1511,2061,2691,353
Total Operations and Maintenance of Plant1,7511,8481,8821,9221,918
Operations & Maintenance of Plant-Salary & Ben.1,0099581,0581,0661,013
Total Food Services Costs00000
Total Extracurricular Costs859848856900970
Total Equipment Costs271140050
Employee Benefits as a % of Salaries21.321.222.622.822

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 Speciality - Purchase of office supplies with sending districts.
  • ACES - receipt of refunds for energy use
  • Erate -receipt of refunds for technology and communication use
  • West Essex consortium - common purchase of technology equipment
  • Sussex county Coop - County bids for busing
  • Essex County Ed Services - County use of professional services
  • Grants - NCLB and IDEIA - add'l funds from state and federal sources
  • MEIG- consortium of school districts for liability and work comp insuranc
  • ACT -telephone cost reduction
  • North Caldwell Boro - use of snow removal on common roads
  • Educational Services - use of bidding for products and services

 

Estimated Tax Rate Information
ESSEX FELLS
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,847,786 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)815,247,863 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.3493 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,080,458 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)815,247,863 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.3779 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,847,786 (G)
Estimated Equalized Valuation (as of 10/01/2007)909,637,586 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.3131 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,080,458 (J)
Estimated Equalized Valuation (as of 10/01/2007)909,637,586 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.3386 (L)
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FAIRFIELD
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy11,301,719 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)1,585,913,000 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.7126 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy12,225,101 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)1,585,913,000 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.7709 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy11,301,719 (G)
Estimated Equalized Valuation (as of 10/01/2007)3,026,369,270 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.3734 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy12,225,101 (J)
Estimated Equalized Valuation (as of 10/01/2007)3,026,369,270 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.4040 (L)
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NORTH CALDWELL
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,203,149 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)370,917,600 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.6724 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,709,963 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)370,917,600 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.8090 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,203,149 (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)x1000.3550 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,709,963 (J)
Estimated Equalized Valuation (as of 10/01/2007)1,747,406,162 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.3840 (L)
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ROSELAND
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,994,956 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)259,897,546 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1002.6914 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy7,566,463 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)259,897,546 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1002.9113 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,994,956 (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)x1000.3510 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy7,566,463 (J)
Estimated Equalized Valuation (as of 10/01/2007)1,993,115,140 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.3796 (L)