>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>ESSEX  >>IRVINGTON TOWNSHIP

User Friendly Budgets
2009

ESSEX - IRVINGTON TOWNSHIP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time6,7796,6327,056
Pupils on Roll Reg Accr. Adult High Sch6525450
spacing
Pupils on Roll - Special Full-Time588546570
Pupils on Roll - Special Shared-Time110
Private School Placements318328493
spacing
Pupils Sent to Contracted Preschool Prog887890870
Pupils Sent to Other Dists-Spec Ed Prog817519
Pupils in State Facilities485757

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 3,000,000 3,000,000
Revenues from Local Sources:
Local Tax Levy 10-1210 17,459,529 17,459,529 17,459,529
Unrestricted Miscellaneous Revenues 10-1XXX 1,065,766 450,000 337,381
SUBTOTAL  18,525,295 17,909,529 17,796,910
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 42,978,684 0 0
Supplemental Core Curriculum Standards Aid 10-3112 9,021,073 0 0
Education Opportunity Aid 10-3117 37,438,514 0 0
Discretionary Education Opportunity Aid 10-3118 3,111,730 0 0
Transportation Aid 10-3120 1,497,408 0 0
Special Education Aid 10-3130 6,083,319 0 0
Bilingual Education 10-3140 503,604 0 0
Aid for Adult and Post-Graduate Programs 10-3191 3,286,240 0 0
Extraordinary Aid 10-3131 797,954 649,589 649,589
Consolidated Aid 10-3195 371,599 0 0
Other State Aids 10-3XXX 27,496 727,632 0
Categorical Special Education Aid 10-3132 0 4,044,829 4,041,490
Equalization Aid 10-3176 0 85,154,280 80,250,455
Categorical Security Aid 10-3177 0 2,596,617 2,366,754
Adjustment Aid 10-3178 0 19,856,299 25,354,945
Categorical Transportation Aid 10-3121 0 1,492,319 1,130,700
SUBTOTAL  105,117,621 114,521,565 113,793,933
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 135,961 0 122,337
SUBTOTAL  135,961 0 122,337
Adjustment for Prior Year Encumbrances  0 347,182 0
Actual Revenues (Over)/Under Expenditures  -454,000 0 0
TOTAL OPERATING BUDGET  123,324,877 135,778,276 134,713,180
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 1,256,211 678,003 1,261,000
Early Childhood Program Aid 20-3211 5,567,870 0 0
Demonstrably Effective Program Aid 20-3212 3,601,723 0 0
Preschool Education Aid 20-3218 0 17,922,771 17,677,658
Preschool Expansion Aid 20-3215 8,705,024 0 0
Other Restricted Entitlements 20-32XX 3,185,749 0 473,166
TOTAL REVENUES FROM STATE SOURCES  22,316,577 18,600,774 19,411,824
Revenues from Federal Sources:
Title I 20-4411-4416 3,244,249 3,420,533 3,500,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,233,074 1,800,000 1,800,000
Vocational Education 20-4430 101,087 110,000 110,000
Other 20-4XXX 1,032,604 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  5,611,014 5,330,533 5,410,000
Transfers from Operating Budget-PreK 20-5200 258,322 258,322 549,649
TOTAL GRANTS AND ENTITLEMENTS  28,185,913 24,189,629 25,371,473
TOTAL REVENUES/SOURCES  151,510,790 159,967,905 160,084,653
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Operating Budget-PreK 20-5200 258,322 258,322 549,649
TOTAL REVENUES/SOURCES NET OF TRANSFERS  151,252,468 159,709,583 159,535,004

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX4,246,1902,760,4293,178,977
Special Education 11-2XX-100-XXX00502,000
Bilingual Education 11-240-100-XXX24,00000
Other Instructional Programs 11-4XX-100-XXX023,0000
Support Services:
Tuition 11-000-100-XXX21,701,68923,236,82922,971,952
Health Services 11-000-213-XXX296,645153,259149,147
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217133,785160,313120,921
Child Study Teams 11-000-219-XXX2,471,9322,635,6132,545,430
Improvement of Instructional Services 11-000-221-XXX1,019,2901,368,1101,508,799
Educational Media Services - School Library 11-000-222-XXX990,608829,2781,230,527
Instructional Staff Training Services 11-000-223-XXX37,03052,60051,620
General Administration 11-000-230-XXX3,073,2403,030,7113,066,295
Central Svcs & Admin Info Technology 11-000-25X-XXX1,642,8671,805,6531,847,101
Operation and Maintenance of Plant Services 11-000-26X-XXX11,273,30110,631,78411,466,476
Student Transportation Services 11-000-270-XXX3,442,7873,547,4543,436,400
Personal Services - Employee Benefits 11-XXX-XXX-2XX5,907,12812,726,99710,909,437
Food Services 11-000-310-XXX500,000500,000500,000
Total Support Services Expenditures 52,490,30260,678,60159,804,105
TOTAL GENERAL CURRENT EXPENSE 56,760,49263,462,03063,485,082
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X63,856127,0000
Facilities Acquisition and Construction Services 12-000-4XX-XXX375,352400,000400,000
TOTAL CAPITAL EXPENDITURES 439,208527,000400,000
SPECIAL SCHOOLS
Accredited Evening/Adult High School/Post-Graduate:
Instruction 13-601-100-XXX696,784623,3150
Support Services 13-601-200-XXX46,793121,0280
Total Accredited Evening/Adult HS/Post-Grad. 743,577744,3430
TOTAL SPECIAL SCHOOLS 743,577744,3430
Transfer of Funds to Charter Schools 10-000-100-56X237,58602,282,383
General Fund Contribution to SBB 10-000-520-93065,144,01471,044,90368,545,715
OPERATING BUDGET GRAND TOTAL 123,324,877135,778,276134,713,180
GRANTS AND ENTITLEMENTS
Early Childhood Program Aid:
Instruction 20-218-100-XXX2,430,3713,291,9602,804,166
Support Services 20-218-200-XXX12,100,84514,889,13315,423,141
Transfer to General Fund 20-218-520-930001,261,000
TOTAL PRESCHOOL EDUCATION AID 14,531,21618,181,09319,488,307
Demonstrably Effective Program Aid:
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 000
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX20,705022,859
Nonpublic Auxiliary Services 20-XXX-XXX-XXX246,3760265,753
Nonpublic Handicapped Services 20-XXX-XXX-XXX75,1040136,619
Nonpublic Nursing Services 20-XXX-XXX-XXX31,575031,575
Nonpublic Technology Initiative 20-XXX-XXX-XXX9,103016,360
Other Special Projects 20-XXX-XXX-XXX2,802,88600
Total State Projects 17,716,96518,181,09319,961,473
Federal Projects:
Title I 20-XXX-XXX-XXX1,662,618920,5331,000,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,233,0741,800,0001,800,000
Vocational Education 20-XXX-XXX-XXX101,087110,000110,000
Other Special Projects 20-XXX-XXX-XXX369,38800
Total Federal Projects 3,366,1672,830,5332,910,000
Grant & Entitlements Cont to SBB 20-XXX-XXX-9307,102,7813,178,0032,500,000
TOTAL GRANTS AND ENTITLEMENTS 28,185,91324,189,62925,371,473
Total Expenditures 151,510,790159,967,905160,084,653

 

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 Budget488,8045,553,3393,553,339553,339
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve5,000,000164,402164,402164,402
      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 Cost15,45615,73315,73816,60815,568
Total Classroom Instruction8,7758,9529,0699,5788,243
Classroom-Salaries and Benefits8,4058,6028,6609,1527,944
Classroom-General Supplies and Textbooks214265284295207
Classroom-Purchased Services and Other1568612513091
Total Support Services2,4542,6372,7772,9323,316
Support Services-Salaries and Benefits2,2482,4062,5472,6923,060
Total Administrative Costs1,6161,5811,4871,5661,542
Administration-Salaries and Benefits1,2611,2551,1481,2141,243
Total Operations and Maintenance of Plant2,1092,2032,0072,1082,141
Operations & Maintenance of Plant-Salary & Ben.1,4161,3891,2211,2911,308
Total Food Services Costs11672687167
Total Extracurricular Costs16591132140126
Total Equipment Costs351421222
Employee Benefits as a % of Salaries29.328.631.633.632.9

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.

 

Advertised Blended Resource SBB Statement
Budget CategoryAccount2007-082008-092009-10
Resources:
General Fund Contribution 15-520065,144,01471,044,90368,545,715
Adjustment for Prior Year Encumbrances 108,82100
Restricted State Entitlements 15-32XX4,857,934678,0031,261,000
Restricted Federal Entitlements 15-44XX2,244,8472,500,0002,500,000
Total SBB Resources 72,355,61674,222,90672,306,715
Appropriations:
Instruction 15-XXX-100-XXX42,791,03546,349,39941,178,450
Support Services 15-XXX-2XX-XXX29,456,89425,884,21628,872,018
Equipment 15-XXX-XXX-73X30,39127,50017,000
Total SBB Appropriations 72,278,32074,222,90672,306,715

 

Shared Services
  • District participates in the following shared services
  • Student Transportation with the Essex County Educational Services
  • Commission, ACES, Cooperative purchasing (Ed Data) and Federal E-Rate

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy17,459,529 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)3,221,048,260 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.5420 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy17,459,529 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)3,221,048,260 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.5420 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy17,459,529 (G)
Estimated Equalized Valuation (as of 10/01/2008)3,053,102,483 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.5719 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy17,459,529 (J)
Estimated Equalized Valuation (as of 10/01/2008)3,053,102,483 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.5719 (L)