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User Friendly Budgets
2009

ESSEX - EAST ORANGE

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time9,0599,0269,026
spacing
Pupils on Roll - Special Full-Time1,3671,3711,371
Pupils on Roll - Special Shared-Time51010
Private School Placements236225225
spacing
Pupils Sent to Contracted Preschool Prog983957953
Pupils Sent to Other Districts-Reg Prog31010
Pupils Sent to Other Dists-Spec Ed Prog766666
Pupils Received01515
Pupils in State Facilities534343

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 732,000 3,000,000 4,375,654
Revenues from Local Sources:
Local Tax Levy 10-1210 18,070,000 18,670,000 18,950,050
Unrestricted Miscellaneous Revenues 10-1XXX 1,685,503 1,000,000 1,000,000
SUBTOTAL  19,755,503 19,670,000 19,950,050
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 74,644,013 0 0
Supplemental Core Curriculum Standards Aid 10-3112 8,482,662 0 0
Education Opportunity Aid 10-3117 63,676,245 0 0
Discretionary Education Opportunity Aid 10-3118 16,500,000 0 0
Transportation Aid 10-3120 787,793 0 0
Special Education Aid 10-3130 5,594,988 0 0
Bilingual Education 10-3140 430,596 0 0
Aid for Adult and Post-Graduate Programs 10-3191 629,207 0 0
Extraordinary Aid 10-3131 704,348 761,527 561,527
Consolidated Aid 10-3195 1,015,733 0 0
Other State Aids 10-3XXX 12,836 1,284,534 0
Categorical Special Education Aid 10-3132 0 5,556,769 5,690,199
Equalization Aid 10-3176 0 129,494,370 131,603,631
Categorical Security Aid 10-3177 0 3,747,489 3,846,003
Adjustment Aid 10-3178 0 39,727,733 37,256,186
Categorical Transportation Aid 10-3121 0 1,090,693 1,221,035
SUBTOTAL  172,478,421 181,663,115 180,178,581
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 279,401 250,000 250,000
SUBTOTAL  279,401 250,000 250,000
Actual Revenues (Over)/Under Expenditures  -6,573,776 0 0
TOTAL OPERATING BUDGET  185,939,549 204,583,115 204,754,285
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 90,037 0 0
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 0 1,644,959 0
Early Childhood Program Aid 20-3211 10,055,262 0 0
Demonstrably Effective Program Aid 20-3212 5,182,386 0 0
Preschool Education Aid 20-3218 0 17,147,573 18,808,120
Preschool Expansion Aid 20-3215 4,743,382 0 0
Other Restricted Entitlements 20-32XX 1,048,111 679,748 767,392
TOTAL REVENUES FROM STATE SOURCES  21,029,141 19,472,280 19,575,512
Revenues from Federal Sources:
Title I 20-4411-4416 3,809,654 4,791,083 5,546,729
I.D.E.A. Part B (Handicapped) 20-4420-4429 2,556,293 3,085,132 3,835,790
Adult Basic Education 20-4440 100,959 182,915 159,000
Other 20-4XXX 3,330,843 818,229 300,000
TOTAL REVENUES FROM FEDERAL SOURCES  9,797,749 8,877,359 9,841,519
Transfers from Operating Budget-PreK 20-5200 1,014,838 0 0
TOTAL GRANTS AND ENTITLEMENTS  31,931,765 28,349,639 29,417,031
REPAYMENT OF DEBT
Transfers from Other Funds 40-5200 314,215 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 1,059,700 1,583,953 1,522,782
TOTAL REVENUES FROM LOCAL SOURCES  1,059,700 1,583,953 1,522,782
Revenues from State Sources:
Debt Service Aid Type II 40-3160 2,763,211 3,895,546 3,970,719
TOTAL LOCAL REPAYMENT OF DEBT  4,137,126 5,479,499 5,493,501
Actual Revenues (Over)/Under Expenditures  -314,215 0 0
TOTAL REPAYMENT OF DEBT  3,822,911 5,479,499 5,493,501
TOTAL REVENUES/SOURCES  221,694,225 238,412,253 239,664,817
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Operating Budget-PreK 20-5200 1,014,838 0 0
TOTAL REVENUES/SOURCES NET OF TRANSFERS  220,679,387 238,412,253 239,664,817

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX5,483,7416,181,4454,734,324
Special Education 11-2XX-100-XXX534,705270,3350
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX3,46400
Alternative Education Programs 11-423-XXX-XXX002,476,780
Community Services Programs/Operations 11-800-330-XXX132,778181,90256,902
Support Services:
Tuition 11-000-100-XXX19,337,83821,580,64222,082,542
Attendance and Social Work Services 11-000-211-XXX555,101596,421331,265
Health Services 11-000-213-XXX513,032312,053282,229
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2171,835,0651,894,5761,296,226
Guidance 11-000-218-XXX918,403901,696677,840
Child Study Teams 11-000-219-XXX5,675,5405,587,6425,493,642
Improvement of Instructional Services 11-000-221-XXX2,690,4663,156,9132,619,933
Educational Media Services - School Library 11-000-222-XXX439,755473,665405,393
Instructional Staff Training Services 11-000-223-XXX141,939347,936155,705
General Administration 11-000-230-XXX3,446,6872,968,7562,929,069
School Administration 11-000-240-XXX240,934336,01527,774
Central Svcs & Admin Info Technology 11-000-25X-XXX4,977,8004,843,8754,394,239
Operation and Maintenance of Plant Services 11-000-26X-XXX19,847,03922,331,97323,535,997
Student Transportation Services 11-000-270-XXX8,474,0597,154,1847,971,444
Personal Services - Employee Benefits 11-XXX-XXX-2XX11,238,53714,057,80514,643,542
Food Services 11-000-310-XXX900,000300,000300,000
Total Support Services Expenditures 81,232,19586,844,15287,146,840
TOTAL GENERAL CURRENT EXPENSE 87,386,88393,477,83494,414,846
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X100,4091,284,5340
TOTAL CAPITAL EXPENDITURES 100,4091,284,5340
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX71,387125,450125,450
Support Services 13-422-200-XXX068,30068,300
Total Summer School 71,387193,750193,750
Other Special Schools:
Instruction 13-4XX-100-XXX550,520720,6610
Support Services 13-4XX-200-XXX406,948431,5750
Total Other Special Schools 957,4681,152,2360
Adult Education - Local:
Instruction 13-602-100-XXX009,195
Support Services 13-602-200-XXX0029,128
Total Adult Education - Local 0038,323
Evening School for the Foreign Born - Local:
Instruction 13-631-100-XXX14,16500
Support Services 13-631-200-XXX17,85000
Total Evening School for Foreign-Born - Local 32,01500
TOTAL SPECIAL SCHOOLS 1,060,8701,345,986232,073
Transfer of Funds to Charter Schools 10-000-100-56X4,088,6416,852,3546,763,293
General Fund Contribution to SBB 10-000-520-93093,302,746101,622,407103,344,073
OPERATING BUDGET GRAND TOTAL 185,939,549204,583,115204,754,285
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX90,03700
Early Childhood Program Aid:
Instruction 20-218-100-XXX12,237,43713,413,6954,388,016
Support Services 20-218-200-XXX3,259,2983,716,87813,960,104
Facilities Acquisition and Construction Services 20-218-400-XXX16,74717,000460,000
TOTAL PRESCHOOL EDUCATION AID 15,513,48217,147,57318,808,120
Demonstrably Effective Program Aid:
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 000
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX57,99559,71662,623
Nonpublic Auxiliary Services 20-XXX-XXX-XXX304,021395,959455,143
Nonpublic Handicapped Services 20-XXX-XXX-XXX103,664135,747121,293
Nonpublic Nursing Services 20-XXX-XXX-XXX82,98979,44884,533
Nonpublic Technology Initiative 20-XXX-XXX-XXX21,9178,87843,800
Other Special Projects 20-XXX-XXX-XXX477,52500
Total State Projects 16,561,59317,827,32119,575,512
Federal Projects:
Title I 20-XXX-XXX-XXX3,809,6542,192,5512,948,197
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX2,556,2933,085,1323,835,790
Adult Basic Education 20-XXX-XXX-XXX100,959182,915159,000
Other Special Projects 20-XXX-XXX-XXX113,494818,229300,000
Total Federal Projects 6,580,4006,278,8277,242,987
Grant & Entitlements Cont to SBB 20-XXX-XXX-9308,699,7354,243,4912,598,532
TOTAL GRANTS AND ENTITLEMENTS 31,931,76528,349,63929,417,031
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX3,822,9115,479,4995,493,501
TOTAL REPAYMENT OF DEBT 3,822,9115,479,4995,493,501
Total Expenditures 221,694,225238,412,253239,664,817

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/07
Audited
Balance
6/30/08
Estimated
Balance
6/30/09
Estimated
Balance
6/30/10
Unreserved:
  General Operating Budget4,350,6246,790,1425,790,1424,790,142
  Repayment of Debt297,357611,57200
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1111
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve4,000,0007,810,3977,810,3974,434,743
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2006-07
Actual
2007-08
Actual
2008-09
Original
Budget
2008-09
Revised
Budget
2009-10
Proposed
Budget
Total Comparative Per Pupil Cost15,12617,81818,56818,98517,158
Total Classroom Instruction8,0279,72210,18410,4139,213
Classroom-Salaries and Benefits7,0108,4298,8299,0278,652
Classroom-General Supplies and Textbooks204265291297421
Classroom-Purchased Services and Other8131,0291,0651,089139
Total Support Services3,1983,5723,8063,8913,438
Support Services-Salaries and Benefits2,9003,3173,4883,5663,052
Total Administrative Costs1,5441,8751,7661,8061,674
Administration-Salaries and Benefits1,1801,3761,3301,3601,231
Total Operations and Maintenance of Plant2,1442,4072,6162,6752,671
Operations & Maintenance of Plant-Salary & Ben.1,3301,3381,3881,4191,352
Total Food Services Costs5892303029
Total Extracurricular Costs93105111114122
Total Equipment Costs71814414753
Employee Benefits as a % of Salaries21.823.725.325.325.8

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2009 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 2008-09 revised appropriations and 2009-10 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.

 

Advertised Blended Resource SBB Statement
Budget CategoryAccount2007-082008-092009-10
Resources:
General Fund Contribution 15-520093,302,746101,622,407103,344,073
Restricted State Entitlements 15-32XX5,482,3861,644,9590
Restricted Federal Entitlements 15-44XX3,217,3492,598,5322,598,532
Total SBB Resources 102,002,481105,865,898105,942,605
Appropriations:
Instruction 15-XXX-100-XXX63,299,11165,709,07167,753,634
Support Services 15-XXX-2XX-XXX38,587,33638,812,56836,732,531
Equipment 15-XXX-XXX-73X54,850144,14788,000
Total SBB Appropriations 102,002,481105,865,898105,942,605

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy18,950,050 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)3,518,713,410 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.5386 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy20,472,832 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)3,518,713,410 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.5818 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy18,950,050 (G)
Estimated Equalized Valuation (as of 10/01/2008)3,451,894,871 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.5490 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy20,472,832 (J)
Estimated Equalized Valuation (as of 10/01/2008)3,451,894,871 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.5931 (L)