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User Friendly Budgets
2011-2012

ESSEX - CEDAR GROVE TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time1,4191,4541,550
Pupils on Roll Regular Shared-Time400
spacing
Pupils on Roll - Special Full-Time212179141
Pupils on Roll - Special Shared-Time310
Private School Placements242731
spacing
Pupils Sent to Other Dists-Spec Ed Prog945
Pupils Received101

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 375,266 399,919
Transfers from Other Funds 10-5200 4,111 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 21,914,106 22,737,500 23,192,250
Tuition 10-1300 0 0 13,814
Interest Earned on Capital Reserve Funds 10-1XXX 0 1,000 1,000
Other Restricted Miscellaneous Revenues 10-1XXX 0 160,000 227,000
Unrestricted Miscellaneous Revenues 10-1XXX 899,769 658,500 605,500
SUBTOTAL  22,813,875 23,557,000 24,039,564
Revenues from State Sources:
Extraordinary Aid 10-3131 370,764 46,003 328,000
Other State Aids 10-3XXX 20,013 0 0
Categorical Special Education Aid 10-3132 830,866 62,853 307,112
Categorical Security Aid 10-3177 124,953 0 0
Categorical Transportation Aid 10-3121 269,770 0 0
SUBTOTAL  1,616,366 108,856 635,112
Revenues from Federal Sources:
Education Jobs Fund 18-4522 0 0 42,509
SUBTOTAL  0 0 42,509
Adjustment for Prior Year Encumbrances  0 174,747 0
Actual Revenues (Over)/Under Expenditures  -744,399 0 0
TOTAL OPERATING BUDGET  23,689,953 24,215,869 25,117,104
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 29,835 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 83,830 107,425 109,707
TOTAL REVENUES FROM STATE SOURCES  83,830 107,425 109,707
Revenues from Federal Sources:
Title II 20-4451-4455 0 0 25,310
I.D.E.A. Part B (Handicapped) 20-4420-4429 616,033 318,765 326,452
Other 20-4XXX 30,834 26,209 0
TOTAL REVENUES FROM FEDERAL SOURCES  646,867 344,974 351,762
TOTAL GRANTS AND ENTITLEMENTS  760,532 452,399 461,469
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 960
Revenues from Local Sources:
Local Tax Levy 40-1210 731,734 736,095 737,975
Miscellaneous 40-1XXX 124 0 0
TOTAL REVENUES FROM LOCAL SOURCES  731,858 736,095 737,975
TOTAL LOCAL REPAYMENT OF DEBT  731,858 736,095 738,935
Actual Revenues (Over)/Under Expenditures  617 0 0
TOTAL REPAYMENT OF DEBT  732,475 736,095 738,935
TOTAL REVENUES/SOURCES  25,182,960 25,404,363 26,317,508
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  25,182,960 25,404,363 26,317,508

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX7,322,7357,501,9847,461,535
Special Education 11-2XX-100-XXX1,224,0021,311,9081,295,268
Basic Skills/Remedial 11-230-100-XXX70,47672,43255,625
Bilingual Education 11-240-100-XXX9,5879,5339,533
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX94,795104,574106,860
School Sponsored Athletics 11-402-100-XXX428,368372,902425,935
Community Services Programs/Operations 11-800-330-XXX2,3027,0000
Support Services:
Tuition 11-000-100-XXX1,943,8171,878,2242,313,851
Attendance and Social Work Services 11-000-211-XXX49,91341,62544,395
Health Services 11-000-213-XXX268,987288,296282,964
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217655,383626,034708,714
Guidance 11-000-218-XXX369,019301,602328,912
Child Study Teams 11-000-219-XXX413,897417,468396,306
Improvement of Instructional Services 11-000-221-XXX153,247115,15339,289
Educational Media Services - School Library 11-000-222-XXX373,125339,364334,569
Instructional Staff Training Services 11-000-223-XXX7,2499,92715,604
General Administration 11-000-230-XXX700,992838,432705,610
School Administration 11-000-240-XXX1,221,0691,214,4741,352,198
Central Svcs & Admin Info Technology 11-000-25X-XXX502,204466,606488,170
Operation and Maintenance of Plant Services 11-000-26X-XXX2,616,0292,812,6793,230,280
Student Transportation Services 11-000-270-XXX1,107,0831,238,8871,194,147
Personal Services - Employee Benefits 11-XXX-XXX-2XX3,624,2544,024,9064,194,878
Total Support Services Expenditures 14,006,26814,613,67715,629,887
TOTAL GENERAL CURRENT EXPENSE 23,158,53323,994,01024,984,643
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60401,0001,000
Equipment 12-XXX-XXX-73X121,495105,4250
Facilities Acquisition and Construction Services 12-000-4XX-XXX369,78975,298100,102
TOTAL CAPITAL EXPENDITURES 491,284181,723101,102
Transfer of Funds to Charter Schools 10-000-100-56X40,13640,13631,359
OPERATING BUDGET GRAND TOTAL 23,689,95324,215,86925,117,104
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX29,83500
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX11,02511,1229,517
Nonpublic Auxiliary Services 20-XXX-XXX-XXX28,92832,99022,655
Nonpublic Handicapped Services 20-XXX-XXX-XXX43,87750,12432,025
Nonpublic Nursing Services 20-XXX-XXX-XXX013,18911,278
Other Special Projects 20-XXX-XXX-XXX0034,232
Total State Projects 83,830107,425109,707
Federal Projects:
Title II 20-XXX-XXX-XXX0025,310
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX616,033318,765326,452
Other Special Projects 20-XXX-XXX-XXX30,83426,2090
Total Federal Projects 646,867344,974351,762
TOTAL GRANTS AND ENTITLEMENTS 760,532452,399461,469
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX732,475736,095738,935
TOTAL REPAYMENT OF DEBT 732,475736,095738,935
Total Expenditures 25,182,96025,404,36326,317,508
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 25,182,96025,404,36326,317,508

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/09
Audited
Balance
6/30/10
Estimated
Balance
6/30/11
Estimated
Balance
6/30/12
Unassigned:
  General Operating Budget635,578808,627631,576478,973
  Repayment of Debt1,5779609600
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve67,472343,832345,832346,832
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve198,215445,531247,3160
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2008-09
Actual
2009-10
Actual
2010-11
Original
Budget
2010-11
Revised
Budget
2011-12
Proposed
Budget
Total Comparative Per Pupil Cost12,64412,33012,64212,80412,723
Total Classroom Instruction6,8776,6136,8826,9616,717
Classroom-Salaries and Benefits6,5016,3206,5716,6336,403
Classroom-General Supplies and Textbooks358244268285276
Classroom-Purchased Services and Other1948434338
Total Support Services1,6681,7051,6121,6291,590
Support Services-Salaries and Benefits1,4261,4341,3821,3951,357
Total Administrative Costs1,8421,8161,8521,8911,869
Administration-Salaries and Benefits1,5501,5861,5111,5251,551
Legal Costs043525250
Total Operations and Maintenance of Plant1,8131,8101,9351,9572,150
Operations & Maintenance of Plant-Salary & Ben.9739841,0151,0241,016
Total Food Services Costs00000
Total Extracurricular Costs440384351355385
Total Equipment Costs367527650
Employee Benefits as a % of Salaries30.126.429.429.430.3

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2011 Taxpayers Guide to Education Spending (formerly Comparative Spending Guide) and can be found on the Department of Education's Internet address: http://www.state.nj.us/education under Finance. This publication is available in the board office and public libraries. The same calculations were performed using the 2010-11 revised appropriations and 2011-12 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
  • Cooperative purchasing of supplies & skilled trade services.
  • Cooperative purchasing of transportation services.
  • Cooperative purchasing of natural gas.
  • Cooperative purchasing of gasoline & diesel fuel.
  • Cooperative purchasing of workers' compensation insurance.
  • Payroll processing.
  • Garbage/recycling collection.
  • Use of school building & fields by twsp. rec. department.
  • Treasurer of school monies.
  • Purchase of health benefits through State of New Jersey.
  • Field/parking lot maintenance.
  • Cooperative purchasing of student accident insurance--athletics.

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy23,192,250 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)2,286,003,700 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1001.0145 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy23,930,225 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)2,286,003,700 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1001.0468 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy23,192,250 (G)
Estimated Equalized Valuation (as of 10/01/2010)2,417,659,860 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.9593 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy23,930,225 (J)
Estimated Equalized Valuation (as of 10/01/2010)2,417,659,860 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.9898 (L)

 

Administrative Salaries
Employee Name: GENE POLLES 
Job TitleSuperintendent 
Base Annual Salary164,199 
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 Contract06/30/2013 
  Contracted Number of Annual Work Days245 
  Contracted Number of Annual Vacation Days 30 
  Contracted Number of Annual Sick Days 12 
  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: 
Allowances
Bonuses
Stipends3,439 
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other278 
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  Description of: 
   Buyback of Sick Days at the End of Contract 
   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: JAMES WALSH 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary106,692 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days195 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days
  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: 
Allowances995 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract 
   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: MARIO GAITA JR 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary95,676 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days245 
  Contracted Number of Annual Vacation Days 22 
  Contracted Number of Annual Sick Days 12 
  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: 
Allowances1,315 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract 
   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: RENEE TAVENIERE 
Job TitleBusiness Administrator 
Base Annual Salary135,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract05/02/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days245 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days 12 
  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: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans15,000 
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract 
   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