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User Friendly Budgets
2009

ESSEX - LIVINGSTON TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time4,8414,9135,035
spacing
Pupils on Roll - Special Full-Time738735767
Pupils on Roll - Special Shared-Time010
Private School Placements939687
spacing
Pupils Sent to Other Dists-Spec Ed Prog202322
Pupils Received012
Pupils in State Facilities010

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 524,961 600,000
Revenues from Local Sources:
Local Tax Levy 10-1210 79,251,361 82,421,415 85,302,647
Tuition 10-1300 33,185 100,000 50,000
Transportation Fees from Individuals 10-1410 88,270 80,000 100,000
Interest Earned on Capital Reserve Funds 10-1XXX 336,384 10,000 10,000
Unrestricted Miscellaneous Revenues 10-1XXX 475,114 755,000 702,500
SUBTOTAL  80,184,314 83,366,415 86,165,147
Revenues from State Sources:
Special Education Aid 10-3130 3,580,775 0 0
Extraordinary Aid 10-3131 379,771 674,851 674,851
Consolidated Aid 10-3195 343,945 0 0
Additional Formula Aid 10-3196 245,648 0 0
Other State Aids 10-3XXX 261,622 0 0
Categorical Special Education Aid 10-3132 0 3,243,212 3,096,703
Categorical Security Aid 10-3177 0 425,774 442,984
Categorical Transportation Aid 10-3121 0 643,707 773,006
SUBTOTAL  4,811,761 4,987,544 4,987,544
Adjustment for Prior Year Encumbrances  0 18,049 0
Actual Revenues (Over)/Under Expenditures  -167,260 0 0
TOTAL OPERATING BUDGET  84,828,815 88,896,969 91,752,691
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 1,000 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 0 677,761 677,761
TOTAL REVENUES FROM STATE SOURCES  0 677,761 677,761
Revenues from Federal Sources:
Title VI 20-4417-4418 0 128,694 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,066,345 974,382 974,382
Other 20-4XXX 174,048 0 128,694
TOTAL REVENUES FROM FEDERAL SOURCES  1,240,393 1,103,076 1,103,076
TOTAL GRANTS AND ENTITLEMENTS  1,241,393 1,780,837 1,780,837
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1,179,227 0
Transfers from Other Funds 40-5200 1,101,729 610,053 0
Revenues from Local Sources:
Local Tax Levy 40-1210 0 2,065,063 4,352,410
Miscellaneous 40-1XXX 1,841,682 0 0
TOTAL REVENUES FROM LOCAL SOURCES  1,841,682 2,065,063 4,352,410
Revenues from State Sources:
Debt Service Aid Type II 40-3160 0 740,720 707,729
TOTAL LOCAL REPAYMENT OF DEBT  2,943,411 4,595,063 5,060,139
Actual Revenues (Over)/Under Expenditures  -801,729 0 0
TOTAL REPAYMENT OF DEBT  2,141,682 4,595,063 5,060,139
TOTAL REVENUES/SOURCES  88,211,890 95,272,869 98,593,667

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX31,432,34031,962,04331,952,770
Special Education 11-2XX-100-XXX5,116,6215,227,8715,332,651
Basic Skills/Remedial 11-230-100-XXX512,494606,204621,226
Bilingual Education 11-240-100-XXX304,696333,711341,614
Vocational Programs - Local 11-3XX-100-XXX135,164119,836131,979
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX449,099437,450453,050
School Sponsored Athletics 11-402-100-XXX1,140,7481,231,7641,277,682
Other Instructional Programs 11-4XX-100-XXX100,58950,00050,000
Other Supplemental/At-Risk Programs 11-424-XXX-XXX00564,765
Support Services:
Tuition 11-000-100-XXX5,377,1176,060,6416,612,667
Attendance and Social Work Services 11-000-211-XXX246,212233,58279,471
Health Services 11-000-213-XXX902,524928,463955,476
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2171,223,5081,310,2521,343,890
Guidance 11-000-218-XXX1,806,8602,155,0362,220,400
Child Study Teams 11-000-219-XXX1,992,7962,186,5992,193,312
Improvement of Instructional Services 11-000-221-XXX1,175,4391,577,3571,764,210
Educational Media Services - School Library 11-000-222-XXX1,101,1651,156,0701,185,104
Instructional Staff Training Services 11-000-223-XXX423,426542,568538,482
General Administration 11-000-230-XXX1,769,3851,528,3351,522,834
School Administration 11-000-240-XXX3,818,8813,943,6684,057,703
Central Svcs & Admin Info Technology 11-000-25X-XXX2,174,2962,323,3052,324,936
Operation and Maintenance of Plant Services 11-000-26X-XXX6,021,1046,129,9076,638,782
Student Transportation Services 11-000-270-XXX3,091,1273,086,8403,198,782
Personal Services - Employee Benefits 11-XXX-XXX-2XX12,775,67213,612,99914,163,825
Food Services 11-000-310-XXX12,35215,0000
Total Support Services Expenditures 43,911,86446,790,62248,799,874
TOTAL GENERAL CURRENT EXPENSE 83,103,61586,759,50189,525,611
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604010,00010,000
Equipment 12-XXX-XXX-73X8,6078,8409,490
Facilities Acquisition and Construction Services 12-000-4XX-XXX1,716,5932,118,6282,207,590
TOTAL CAPITAL EXPENDITURES 1,725,2002,137,4682,227,080
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 84,828,81588,896,96991,752,691
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX1,00000
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX065,52765,527
Nonpublic Auxiliary Services 20-XXX-XXX-XXX042,79142,791
Nonpublic Handicapped Services 20-XXX-XXX-XXX0352,270352,270
Nonpublic Nursing Services 20-XXX-XXX-XXX0121,318121,318
Nonpublic Technology Initiative 20-XXX-XXX-XXX064,58664,586
Other Special Projects 20-XXX-XXX-XXX031,26931,269
Total State Projects 0677,761677,761
Federal Projects:
Title VI 20-XXX-XXX-XXX0128,6940
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,066,345974,382974,382
Other Special Projects 20-XXX-XXX-XXX174,0480128,694
Total Federal Projects 1,240,3931,103,0761,103,076
TOTAL GRANTS AND ENTITLEMENTS 1,241,3931,780,8371,780,837
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,141,6824,595,0635,060,139
TOTAL REPAYMENT OF DEBT 2,141,6824,595,0635,060,139
Total Expenditures 88,211,89095,272,86998,593,667

 

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 Budget2,293,2432,417,3962,372,4351,772,435
  Repayment of Debt377,4981,179,22700
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve736,8781,239,0491,249,0491,259,049
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve524,961000
      Tuition Reserve0000
      Current Expense Emergency Reserve0323,335323,335323,335
  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 Cost12,75913,33513,46713,71613,712
Total Classroom Instruction7,8378,2208,2068,3408,295
Classroom-Salaries and Benefits7,5937,9247,9508,0788,044
Classroom-General Supplies and Textbooks194244195200197
Classroom-Purchased Services and Other5051616253
Total Support Services1,9361,9142,1382,1562,144
Support Services-Salaries and Benefits1,7921,7371,9041,9141,905
Total Administrative Costs1,5191,5931,5471,5971,578
Administration-Salaries and Benefits1,1881,2081,2061,2481,238
Total Operations and Maintenance of Plant1,1101,2101,1821,2231,293
Operations & Maintenance of Plant-Salary & Ben.656705701714759
Total Food Services Costs32330
Total Extracurricular Costs315337345352356
Total Equipment Costs42222
Employee Benefits as a % of Salaries21.823.124.423.924.3

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
  • Natural gas co-op with many Essex County Schools
  • Interlocal agreement with Livingston Township for:
  • - snow removal and salting of parking lots
  • - field maintenance
  • - sweeping of parking lots
  • - sharing of maintenance personnel
  • - utilization of Township and school facilities for various meetings &
  • programs
  • Utilization of SAIF insurance fund for comprehensive board program
  • property, general liability, employee benefit liability, travel,
  • accident, insurance and excess liability, auto coverage, etc.
  • Member of bidding consortium for general supplies, art supplies, etc.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy85,302,647 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)961,309,400 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1008.8736 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy89,655,057 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)961,309,400 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1009.3263 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy85,302,647 (G)
Estimated Equalized Valuation (as of 10/01/2008)8,047,854,199 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.0599 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy89,655,057 (J)
Estimated Equalized Valuation (as of 10/01/2008)8,047,854,199 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.1140 (L)