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User Friendly Budgets
2009

ESSEX - CITY OF ORANGE TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time3,9663,8784,080
Pupils on Roll Regular Shared-Time012
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Pupils on Roll - Special Full-Time623634737
Pupils on Roll - Special Shared-Time7616
Private School Placements617483
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Pupils Sent to Contracted Preschool Prog666689666
Pupils Sent to Other Districts-Reg Prog2596
Pupils Sent to Other Dists-Spec Ed Prog655655
Pupils Received744
Pupils in State Facilities91616

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Revenues from Local Sources:
Local Tax Levy 10-1210 8,931,421 9,288,678 9,660,225
Tuition 10-1300 94,326 45,000 40,000
Interest Earned on Capital Reserve Funds 10-1XXX 55,856 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 300,375 1,090,000 295,000
SUBTOTAL  9,381,978 10,423,678 9,995,225
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 25,811,531 0 0
Supplemental Core Curriculum Standards Aid 10-3112 4,086,817 0 0
Education Opportunity Aid 10-3117 20,469,422 0 0
Discretionary Education Opportunity Aid 10-3118 1,726,573 0 0
Transportation Aid 10-3120 418,859 0 0
Special Education Aid 10-3130 3,721,223 0 0
Bilingual Education 10-3140 387,846 0 0
Extraordinary Aid 10-3131 288,096 432,340 432,340
Consolidated Aid 10-3195 532,252 0 0
Other State Aids 10-3XXX 0 619,623 0
Categorical Special Education Aid 10-3132 0 2,570,743 2,619,920
Educational Adequacy Aid 10-3175 0 664,000 2,282,887
Equalization Aid 10-3176 0 57,354,158 59,988,788
Categorical Security Aid 10-3177 0 1,688,315 1,885,847
Categorical Transportation Aid 10-3121 0 364,147 581,676
SUBTOTAL  57,442,619 63,693,326 67,791,458
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 83,769 199,549 226,898
SUBTOTAL  83,769 199,549 226,898
Adjustment for Prior Year Encumbrances  0 743,412 0
Actual Revenues (Over)/Under Expenditures  1,166,890 0 0
TOTAL OPERATING BUDGET  68,075,256 75,059,965 78,013,581
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 69,515 0 0
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 0 193,856 0
Early Childhood Program Aid 20-3211 8,277,399 0 0
Demonstrably Effective Program Aid 20-3212 2,124,492 0 0
Preschool Education Aid 20-3218 0 8,353,554 9,025,154
Other Restricted Entitlements 20-32XX 565,122 541,342 496,696
TOTAL REVENUES FROM STATE SOURCES  10,967,013 9,088,752 9,521,850
Revenues from Federal Sources:
Title I 20-4411-4416 2,094,652 1,662,203 1,631,769
Title VI 20-4417-4418 19,637 0 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,309,029 1,257,618 1,271,439
Other 20-4XXX 1,238,139 570,650 659,989
TOTAL REVENUES FROM FEDERAL SOURCES  4,661,457 3,490,471 3,563,197
TOTAL GRANTS AND ENTITLEMENTS  15,697,985 12,579,223 13,085,047
TOTAL REVENUES/SOURCES  83,773,241 87,639,188 91,098,628

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,979,1202,195,6312,475,048
Special Education 11-2XX-100-XXX020,00020,000
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX69,66990,30090,300
School Sponsored Athletics 11-402-100-XXX340,651412,991405,400
Community Services Programs/Operations 11-800-330-XXX46,03837,81842,000
Support Services:
Tuition 11-000-100-XXX4,843,2987,142,6226,683,931
Attendance and Social Work Services 11-000-211-XXX27,04029,00030,040
Health Services 11-000-213-XXX23,52532,00068,000
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217110,951170,000130,000
Guidance 11-000-218-XXX6,76512,10013,300
Child Study Teams 11-000-219-XXX2,500,4083,030,4562,878,324
Improvement of Instructional Services 11-000-221-XXX1,361,6281,757,8371,562,410
Educational Media Services - School Library 11-000-222-XXX59830,00030,000
Instructional Staff Training Services 11-000-223-XXX457,547661,966475,874
General Administration 11-000-230-XXX974,8421,110,9161,127,108
School Administration 11-000-240-XXX70,705104,88775,739
Central Svcs & Admin Info Technology 11-000-25X-XXX02,088,1462,338,898
Operation and Maintenance of Plant Services 11-000-26X-XXX5,828,7314,933,6135,400,522
Student Transportation Services 11-000-270-XXX3,381,4002,654,7993,161,661
Personal Services - Employee Benefits 11-XXX-XXX-2XX4,584,1923,340,2382,116,000
Food Services 11-000-310-XXX468,7400324,303
Total Support Services Expenditures 24,640,37027,098,58026,416,110
TOTAL GENERAL CURRENT EXPENSE 27,075,84829,855,32029,448,858
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X131,302155,000305,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX31,21520,000239,214
TOTAL CAPITAL EXPENDITURES 162,517175,000544,214
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX40,57460,06040,100
Total Summer School 40,57460,06040,100
TOTAL SPECIAL SCHOOLS 40,57460,06040,100
Transfer of Funds to Charter Schools 10-000-100-56X00958,180
General Fund Contribution to SBB 10-000-520-93040,796,31744,969,58547,022,229
OPERATING BUDGET GRAND TOTAL 68,075,25675,059,96578,013,581
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX69,51500
Early Childhood Program Aid:
Instruction 20-218-100-XXX487,122683,467692,793
Support Services 20-218-200-XXX7,319,9297,670,0878,302,361
Facilities Acquisition and Construction Services 20-218-400-XXX0030,000
TOTAL PRESCHOOL EDUCATION AID 7,807,0518,353,5549,025,154
Demonstrably Effective Program Aid:
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 000
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX15,70515,70513,382
Nonpublic Auxiliary Services 20-XXX-XXX-XXX200,90484,56456,840
Nonpublic Handicapped Services 20-XXX-XXX-XXX87,00583,96777,344
Nonpublic Nursing Services 20-XXX-XXX-XXX19,60919,60918,065
Nonpublic Technology Initiative 20-XXX-XXX-XXX10,30211,2409,360
Other Special Projects 20-XXX-XXX-XXX231,597326,257321,705
Total State Projects 8,372,1738,894,8969,521,850
Federal Projects:
Title I 20-XXX-XXX-XXX898,469689,976486,281
Title VI 20-XXX-XXX-XXX19,63700
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,309,0291,257,6181,271,439
Other Special Projects 20-XXX-XXX-XXX738,139234,105198,258
Total Federal Projects 2,965,2742,181,6991,955,978
Grant & Entitlements Cont to SBB 20-XXX-XXX-9304,291,0231,502,6281,607,219
TOTAL GRANTS AND ENTITLEMENTS 15,697,98512,579,22313,085,047
Total Expenditures 83,773,24187,639,18891,098,628

 

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 Budget1,751,401217,456367,456367,456
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0000
      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 Cost17,20416,45815,88916,48014,889
Total Classroom Instruction9,2218,7918,4238,7588,524
Classroom-Salaries and Benefits8,6778,3267,9498,2358,153
Classroom-General Supplies and Textbooks361288334345311
Classroom-Purchased Services and Other18317714117860
Total Support Services4,3484,2424,4704,6023,102
Support Services-Salaries and Benefits2,9292,9093,1733,2702,837
Total Administrative Costs1,6331,5331,6191,6671,666
Administration-Salaries and Benefits1,4521,3651,2081,2461,251
Total Operations and Maintenance of Plant1,7971,6061,2361,3041,375
Operations & Maintenance of Plant-Salary & Ben.395379271279319
Total Food Services Costs01100068
Total Extracurricular Costs124162128136141
Total Equipment Costs3331343572
Employee Benefits as a % of Salaries25.525.919.820.221.4

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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 15-520040,796,31744,969,58547,022,229
Restricted State Entitlements 15-32XX2,594,840193,856121,383
Restricted Federal Entitlements 15-44XX1,696,1831,308,7721,607,219
Total SBB Resources 45,087,34046,472,21348,750,831
Appropriations:
Instruction 15-XXX-100-XXX28,959,66029,999,11130,556,557
Support Services 15-XXX-2XX-XXX15,795,91615,805,07417,324,265
Equipment 15-XXX-XXX-73X007,000
Total SBB Appropriations 45,024,47746,472,21348,750,831

 

Shared Services
  • The district have embacked on some shared services endeavors which includ
  • e but not limited to:- the sharing a technology System Engineer with the
  • City tech department. The district shares in the use of the City departme
  • nt of Public Works to trouble-shoot its plumbing services.The district ha
  • s an ongoing shared service of the Local Cable TV station with the City.
  • The district has established a a Orange Resource Committee which has led
  • to the birth of our School District Education Foundation to assist in gen
  • erating additional revenues for the distric, the foundation has just been
  • assisgned a Federal EIN number and we are looking towards officially lou
  • nching the endeavor. The district also shares in the County of Essex bid
  • awards for time and materials, supplies and or some major bibded products
  • and services.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy9,660,225 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)1,612,092,114 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.5992 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy9,660,225 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)1,612,092,114 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.5992 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy9,660,225 (G)
Estimated Equalized Valuation (as of 10/01/2008)1,837,561,537 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.5257 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy9,660,225 (J)
Estimated Equalized Valuation (as of 10/01/2008)1,837,561,537 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.5257 (L)