>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>SUSSEX  >>OGDENSBURG BORO

User Friendly Budgets
2008

SUSSEX - OGDENSBURG BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time292267255
spacing
Pupils on Roll - Special Full-Time484653
Private School Placements145

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 334,417 29,723
Transfers from Other Funds 10-5200 11,617 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 1,966,856 1,933,090 2,010,414
Tuition 10-1300 12,421 0 2,200
Interest Earned on Capital Reserve Funds 10-1XXX 29 0 500
Unrestricted Miscellaneous Revenues 10-1XXX 36,530 15,000 14,500
SUBTOTAL  2,015,836 1,948,090 2,027,614
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 1,351,953 1,351,953 0
Supplemental Core Curriculum Standards Aid 10-3112 124,035 124,035 0
Transportation Aid 10-3120 10,730 10,730 0
Special Education Aid 10-3130 449,628 449,628 0
Consolidated Aid 10-3195 41,338 41,338 0
Additional Formula Aid 10-3196 50,239 111,077 0
Other State Aids 10-3XXX 915 0 0
Categorical Special Education Aid 10-3132 0 0 139,229
Equalization Aid 10-3176 0 0 1,265,453
Categorical Security Aid 10-3177 0 0 23,780
Adjustment Aid 10-3178 0 0 682,968
Categorical Transportation Aid 10-3121 0 0 19,106
SUBTOTAL  2,028,838 2,088,761 2,130,536
Adjustment for Prior Year Encumbrances  0 92,918 0
Actual Revenues (Over)/Under Expenditures  -2,467 0 0
TOTAL OPERATING BUDGET  4,053,824 4,464,186 4,187,873
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 4,690 11,743 7,053
Revenues from Federal Sources:
Title I 20-4411-4416 47,897 27,846 26,700
I.D.E.A. Part B (Handicapped) 20-4420-4429 87,901 85,133 85,132
Other 20-4XXX 16,117 15,658 16,260
TOTAL REVENUES FROM FEDERAL SOURCES  151,915 128,637 128,092
TOTAL GRANTS AND ENTITLEMENTS  156,605 140,380 135,145
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 8,725 3,443
Transfers from Other Funds 40-5200 2,535 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 41,561 57,714 66,037
TOTAL REVENUES FROM LOCAL SOURCES  41,561 57,714 66,037
Revenues from State Sources:
Debt Service Aid Type II 40-3160 29,602 28,773 27,946
TOTAL LOCAL REPAYMENT OF DEBT  73,698 95,212 97,426
Actual Revenues (Over)/Under Expenditures  11,659 0 0
TOTAL REPAYMENT OF DEBT  85,357 95,212 97,426
TOTAL REVENUES/SOURCES  4,295,786 4,699,778 4,420,444

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,339,2101,325,1421,250,395
Special Education 11-2XX-100-XXX458,273552,044567,313
Basic Skills/Remedial 11-230-100-XXX81,68477,12860,235
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX18,17313,46210,625
School Sponsored Athletics 11-402-100-XXX21,65829,43728,512
Support Services:
Tuition 11-000-100-XXX64,047162,660151,081
Health Services 11-000-213-XXX54,21458,97360,092
Students - Related & Extraordinary 11-000-216,21767,737106,276113,275
Guidance 11-000-218-XXX12,76711,2830
Child Study Teams 11-000-219-XXX219,347223,625216,682
Improvement of Instructional Services 11-000-221-XXX17,77210,0000
Educational Media Services - School Library 11-000-222-XXX66,88673,68874,575
Instructional Staff Training Services 11-000-223-XXX7,6679,7005,000
General Administration 11-000-230-XXX204,874193,564185,657
School Administration 11-000-240-XXX85,388134,64472,852
Central Svcs & Admin Info Technology 11-000-25X-XXX136,395131,644129,820
Operation and Maintenance of Plant Services 11-000-26X-XXX356,382400,916385,713
Student Transportation Services 11-000-270-XXX88,571125,804127,546
Personal Services - Employee Benefits 11-XXX-XXX-2XX663,678717,235748,000
Food Services 11-000-310-XXX5,00000
Total Support Services Expenditures 2,050,7252,360,0122,270,293
TOTAL GENERAL CURRENT EXPENSE 3,969,7234,357,2254,187,373
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60400500
Equipment 12-XXX-XXX-73X66,19197,6500
TOTAL CAPITAL EXPENDITURES 66,19197,650500
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X17,9109,3110
OPERATING BUDGET GRAND TOTAL 4,053,8244,464,1864,187,873
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX4,69011,7437,053
Federal Projects:
Title I 20-XXX-XXX-XXX47,89727,84626,700
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX87,90185,13385,132
Other Special Projects 20-XXX-XXX-XXX16,11715,65816,260
Total Federal Projects 151,915128,637128,092
TOTAL GRANTS AND ENTITLEMENTS 156,605140,380135,145
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX85,35795,21297,426
TOTAL REPAYMENT OF DEBT 85,35795,21297,426
Total Expenditures 4,295,7864,699,7784,420,444

 

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 Budget110,000225,290216,993187,270
  Repayment of Debt23,82712,1683,4430
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve3,16714,81314,81315,313
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve410,771246,39700
      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 Cost11,31111,88712,18113,25912,691
Total Classroom Instruction7,0467,2177,1587,7717,646
Classroom-Salaries and Benefits6,6596,8516,8467,4397,404
Classroom-General Supplies and Textbooks366247221296222
Classroom-Purchased Services and Other21119923620
Total Support Services1,4181,7081,7671,9091,861
Support Services-Salaries and Benefits1,3071,5951,6231,6161,608
Total Administrative Costs1,5971,5551,6721,7581,519
Administration-Salaries and Benefits1,1751,1361,3551,4001,233
Total Operations and Maintenance of Plant1,1391,2411,2301,4371,412
Operations & Maintenance of Plant-Salary & Ben.574661683749762
Total Food Services Costs716000
Total Extracurricular Costs104150154167156
Total Equipment Costs9220603130
Employee Benefits as a % of Salaries22.824.926.825.426.4

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
  • Montclair University - PRISM - Professional Development Workshops
  • Sussex County Cooperative - Transportation Routes
  • Education Data Services - Products/Services Purchases
  • ACES
  • ACTS
  • Sussex County Education Services - Social Worker

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,010,414 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)117,122,064 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.7165 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,076,451 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)117,122,064 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.7729 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,010,414 (G)
Estimated Equalized Valuation (as of 10/01/2007)244,634,084 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.8218 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,076,451 (J)
Estimated Equalized Valuation (as of 10/01/2007)244,634,084 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.8488 (L)