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User Friendly Budgets
2010

ESSEX - FAIRFIELD TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time637634629
spacing
Pupils on Roll - Special Full-Time998485
Private School Placements778
spacing
Pupils Sent to Other Dists-Spec Ed Prog020
Pupils Received200
Pupils in State Facilities011

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 287,779 306,104
Withdrawal from Cap Res-for Local Share 10-307 0 0 1,095,120
Revenues from Local Sources:
Local Tax Levy 10-1210 9,137,080 9,456,878 9,600,585
Tuition 10-1300 122,989 127,948 25,000
Interest Earned on Capital Reserve Funds 10-1XXX 23,508 0 0
Other Restricted Miscellaneous Revenues 10-1XXX 54,396 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 0 31,534 26,534
SUBTOTAL  9,337,973 9,616,360 9,652,119
Revenues from State Sources:
Extraordinary Aid 10-3131 172,135 65,450 175,450
Categorical Special Education Aid 10-3132 298,277 275,563 13,001
Categorical Security Aid 10-3177 31,283 54,902 0
Categorical Transportation Aid 10-3121 186,664 207,272 0
SUBTOTAL  688,359 603,187 188,451
Adjustment for Prior Year Encumbrances  0 196,129 0
Actual Revenues (Over)/Under Expenditures  -479,460 0 0
TOTAL OPERATING BUDGET  9,546,872 10,703,455 11,241,794
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 1,000 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 912 711 666
TOTAL REVENUES FROM STATE SOURCES  912 711 666
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 19,712 143,272 121,781
Other 20-4XXX 135,573 12,240 9,523
TOTAL REVENUES FROM FEDERAL SOURCES  155,285 155,512 131,304
TOTAL GRANTS AND ENTITLEMENTS  157,197 156,223 131,970
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 137,963 147,315 141,560
TOTAL REVENUES FROM LOCAL SOURCES  137,963 147,315 141,560
TOTAL LOCAL REPAYMENT OF DEBT  137,963 147,315 141,560
Actual Revenues (Over)/Under Expenditures  1,566 0 0
TOTAL REPAYMENT OF DEBT  139,529 147,315 141,560
TOTAL REVENUES/SOURCES  9,843,598 11,006,993 11,515,324
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  9,843,598 11,006,993 11,515,324

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX3,255,1883,493,6913,270,798
Special Education 11-2XX-100-XXX869,994901,070863,765
Basic Skills/Remedial 11-230-100-XXX258,064267,023272,067
Bilingual Education 11-240-100-XXX4,5094,6094,701
Support Services:
Tuition 11-000-100-XXX316,910446,320446,285
Health Services 11-000-213-XXX135,176163,670163,590
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217351,841457,076413,942
Child Study Teams 11-000-219-XXX268,555274,955275,622
Educational Media Services - School Library 11-000-222-XXX125,109133,808136,065
Instructional Staff Training Services 11-000-223-XXX16,31920,65020,650
General Administration 11-000-230-XXX301,031417,962402,828
School Administration 11-000-240-XXX305,085297,545272,129
Central Svcs & Admin Info Technology 11-000-25X-XXX151,000153,986157,060
Operation and Maintenance of Plant Services 11-000-26X-XXX823,8331,003,408842,366
Student Transportation Services 11-000-270-XXX753,654812,540646,365
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,499,6241,717,4421,919,410
Total Support Services Expenditures 5,048,1375,899,3625,696,312
TOTAL GENERAL CURRENT EXPENSE 9,435,89210,565,75510,107,643
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X57,030116,00028,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX53,95021,70011,031
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931001,095,120
TOTAL CAPITAL EXPENDITURES 110,980137,7001,134,151
OPERATING BUDGET GRAND TOTAL 9,546,87210,703,45511,241,794
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX1,00000
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX393325276
Nonpublic Nursing Services 20-XXX-XXX-XXX519386390
Total State Projects 912711666
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX19,712143,272121,781
Other Special Projects 20-XXX-XXX-XXX135,57312,2409,523
Total Federal Projects 155,285155,512131,304
TOTAL GRANTS AND ENTITLEMENTS 157,197156,223131,970
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX139,529147,315141,560
TOTAL REPAYMENT OF DEBT 139,529147,315141,560
Total Expenditures 9,843,59811,006,99311,515,324
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 9,843,59811,006,99311,515,324

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/08
Audited
Balance
6/30/09
Estimated
Balance
6/30/10
Estimated
Balance
6/30/11
Unassigned:
  General Operating Budget292,641399,326250,000250,000
  Repayment of Debt1,566000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve650,000950,0001,095,1200
      Adult Education Programs0000
      Maintenance Reserve50,000100,000100,000100,000
      Legal Reserve418,089551,242306,1040
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2007-08
Actual
2008-09
Actual
2009-10
Original
Budget
2009-10
Revised
Budget
2010-11
Proposed
Budget
Total Comparative Per Pupil Cost10,90211,36812,49913,03212,693
Total Classroom Instruction7,0587,4237,9228,1988,063
Classroom-Salaries and Benefits6,7346,9397,3107,5487,622
Classroom-General Supplies and Textbooks275382511545353
Classroom-Purchased Services and Other4910210110488
Total Support Services1,4311,4781,6941,7711,766
Support Services-Salaries and Benefits1,1121,2281,2741,3721,423
Total Administrative Costs1,3401,2261,3921,4491,447
Administration-Salaries and Benefits9209381,0451,0561,139
Legal Costs00101136105
Total Operations and Maintenance of Plant1,0631,2291,4111,5311,334
Operations & Maintenance of Plant-Salary & Ben.474519572593622
Total Food Services Costs00000
Total Extracurricular Costs00000
Total Equipment Costs64781616239
Employee Benefits as a % of Salaries24.126.728.92932.9

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2010 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 2009-10 revised appropriations and 2010-11 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 Fairfield Board of Education reduces the annual budget by
  • participating in or sharing services in the following areas:
  • 1) Caldwell/West Caldwell Natural Gas Consortium (Bulk bidding)
  • 2) ACT: Alliance for Communications Consortuium (Bulk bidding)
  • 3) West Essex Regional Consortium:
  • A) Bulk Bidding of Regular Transportation for 10-11.
  • B) Bulk Bidding of Technology hardware & software.
  • C) Running coordinated teacher workshops & in-service.
  • 4) Utilizing Township services when appropriate:simple B&G projects.
  • 5) Township cuts school fields and grass.
  • 6) Township assists with snow plowing and salting.
  • 7) Member of Sussex County Transportation Cooperative (bid bus routes).

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy9,600,585 (A)
Estimated Net Taxable Valuation (as of 01/06/2010)3,099,462,200 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.3098 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy9,742,145 (D)
Estimated Net Taxable Valuation (as of 01/06/2010)3,099,462,200 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.3143 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy9,600,585 (G)
Estimated Equalized Valuation (as of 01/06/2010)3,079,722,248 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.3117 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy9,742,145 (J)
Estimated Equalized Valuation (as of 01/06/2010)3,079,722,248 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.3163 (L)

 

Administrative Salaries
Employee Name: Dr. Mary A. Kildow 
Job TitleSuperintendent 
Base Annual Salary154,811 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2008 
  Ending Date of Contract06/30/2013 
  Contracted Number of Annual Work Days261 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days10 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances3,607 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  Description of: 
   Buyback of Sick Days at the End of ContractMax $ amount at RETIREMENT 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Dr. Michael Trabucco 
Job TitlePrincipal 
Base Annual Salary110,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days261 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days10 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances1,832 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  Description of: 
   Buyback of Sick Days at the End of ContractMax Reimb 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Mr. John Smatla 
Job TitlePrincipal 
Base Annual Salary117,037 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days261 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days10 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances1,832 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  Description of: 
   Buyback of Sick Days at the End of ContractMax amount 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Mr. William Stepka 
Job TitleBusiness Administrator 
Base Annual Salary107,640 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days261 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days10 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances2,380 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  Description of: 
   Buyback of Sick Days at the End of ContractMax $ amount at RETIREMENT 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments