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User Friendly Budgets
2009

ESSEX - ESSEX FELLS BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time218217209
spacing
Pupils on Roll - Special Full-Time323128

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Revenues from Local Sources:
Local Tax Levy 10-1210 3,392,143 3,527,829 3,702,830
Other Restricted Miscellaneous Revenues 10-1XXX 57,529 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 0 36,000 37,000
SUBTOTAL  3,449,672 3,563,829 3,739,830
Revenues from State Sources:
Transportation Aid 10-3120 751 0 0
Special Education Aid 10-3130 121,311 0 0
Bilingual Education 10-3140 2,336 0 0
Stabilization Aid 10-3171 5,059 0 0
Consolidated Aid 10-3195 11,707 0 0
Additional Formula Aid 10-3196 8,597 0 0
Categorical Special Education Aid 10-3132 0 128,871 137,066
Categorical Security Aid 10-3177 0 16,905 18,026
Adjustment Aid 10-3178 0 10,615 1,299
SUBTOTAL  149,761 156,391 156,391
Adjustment for Prior Year Encumbrances  0 11,130 0
Actual Revenues (Over)/Under Expenditures  -133,191 0 0
TOTAL OPERATING BUDGET  3,466,242 3,731,350 3,896,221
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 1,250 0 0
TOTAL REVENUES FROM STATE SOURCES  1,250 0 0
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 61,345 50,501 40,000
Other 20-4XXX 2,771 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  64,116 50,501 40,000
TOTAL GRANTS AND ENTITLEMENTS  65,366 50,501 40,000
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1 1
Revenues from Local Sources:
Local Tax Levy 40-1210 258,062 258,409 258,261
TOTAL REVENUES FROM LOCAL SOURCES  258,062 258,409 258,261
TOTAL LOCAL REPAYMENT OF DEBT  258,062 258,410 258,262
TOTAL REPAYMENT OF DEBT  258,062 258,410 258,262
TOTAL REVENUES/SOURCES  3,789,670 4,040,261 4,194,483

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,106,2081,202,2581,406,127
Special Education 11-2XX-100-XXX430,039464,693385,857
Basic Skills/Remedial 11-230-100-XXX6,10040,795110,493
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX1,4742,2782,278
Support Services:
Tuition 11-000-100-XXX75000
Attendance and Social Work Services 11-000-211-XXX4,5654,7994,960
Health Services 11-000-213-XXX75,61578,32180,788
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217259,110231,841191,596
Guidance 11-000-218-XXX09248,000
Child Study Teams 11-000-219-XXX152,687169,579173,545
Improvement of Instructional Services 11-000-221-XXX23,00281,23881,677
Educational Media Services - School Library 11-000-222-XXX74911,26611,783
General Administration 11-000-230-XXX119,852145,321125,110
School Administration 11-000-240-XXX142,887101,20992,900
Central Svcs & Admin Info Technology 11-000-25X-XXX130,010130,431132,344
Operation and Maintenance of Plant Services 11-000-26X-XXX332,015307,067330,586
Student Transportation Services 11-000-270-XXX0500500
Personal Services - Employee Benefits 11-XXX-XXX-2XX666,853734,657733,504
Total Support Services Expenditures 1,908,0951,997,1531,967,293
TOTAL GENERAL CURRENT EXPENSE 3,451,9163,707,1773,872,048
CAPITAL EXPENDITURES
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX14,32624,17324,173
Total Summer School 14,32624,17324,173
TOTAL SPECIAL SCHOOLS 14,32624,17324,173
OPERATING BUDGET GRAND TOTAL 3,466,2423,731,3503,896,221
GRANTS AND ENTITLEMENTS
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX1,25000
Total State Projects 1,25000
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX61,34550,50140,000
Other Special Projects 20-XXX-XXX-XXX2,77100
Total Federal Projects 64,11650,50140,000
TOTAL GRANTS AND ENTITLEMENTS 65,36650,50140,000
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX258,062258,410258,262
TOTAL REPAYMENT OF DEBT 258,062258,410258,262
Total Expenditures 3,789,6704,040,2614,194,483

 

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 Budget155,818250,000250,000250,000
  Repayment of Debt2210
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve31,27831,27831,27831,278
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0000
      Tuition Reserve0000
      Current Expense Emergency Reserve036,97936,97936,979
  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 Cost11,52713,74714,54914,94616,336
Total Classroom Instruction6,5497,7588,5268,73210,090
Classroom-Salaries and Benefits6,5037,4848,2358,4329,724
Classroom-General Supplies and Textbooks6168160165226
Classroom-Purchased Services and Other40106131134141
Total Support Services2,1272,5422,8372,9052,827
Support Services-Salaries and Benefits1,9242,2632,5652,6242,342
Total Administrative Costs1,5621,9341,7851,8691,809
Administration-Salaries and Benefits1,3791,7151,5541,5941,560
Total Operations and Maintenance of Plant1,2521,4941,3751,4141,581
Operations & Maintenance of Plant-Salary & Ben.641796784802878
Total Food Services Costs00000
Total Extracurricular Costs348121212
Total Equipment Costs00000
Employee Benefits as a % of Salaries24.527.528.12826.9

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.

 

Shared Services
  • The Essex Fells Boad of Education participates in the follwing shared
  • services:
  • ACES
  • ACT
  • Sussex County CoOp - transportation
  • Asbury Park ITC - Asbury Park BOE - payroll and accounting
  • The West Essex sending districts share professional developement.
  • Essex Fells participates in the NCLB Grant consortium.
  • Ths Board and Borough of Essex Fells share services. We allow the use
  • of the school and in turn the town maintains fields and snow plows.
  • Banded together with the other West Essex sending districts and purchase
  • teaching supplies directly from School Specialty. THis allows a discount
  • of 32% instead of a 10% discount. We do not pay aany admin fees -
  • allowing more money to go to the students.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,702,830 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)819,859,514 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.4516 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,961,091 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)819,859,514 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.4831 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,702,830 (G)
Estimated Equalized Valuation (as of 10/01/2008)871,156,019 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.4250 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,961,091 (J)
Estimated Equalized Valuation (as of 10/01/2008)871,156,019 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.4547 (L)