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User Friendly Budgets
2008

ESSEX - CALDWELL-WEST CALDWELL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time2,2982,2752,292
Pupils on Roll Regular Shared-Time454
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Pupils on Roll - Special Full-Time340349337
Pupils on Roll - Special Shared-Time12914
Private School Placements282529
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Pupils Sent to Other Districts-Reg Prog020
Pupils Sent to Other Dists-Spec Ed Prog7109

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 450,000 450,000
Budgeted Fund Bal - Deposit to Capital Reserve 10-303 336,860 400,000 200,000
Transfers from Other Funds 10-5200 62,642 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 31,602,576 32,902,816 34,218,929
Transportation Fees from Individuals 10-1410 2,790 3,406 4,210
Interest Earned on Capital Reserve Funds 10-1XXX 11,826 1,200 1,200
Other Restricted Miscellaneous Revenues 10-1XXX 0 62,556 58,016
Unrestricted Miscellaneous Revenues 10-1XXX 384,479 151,919 131,367
SUBTOTAL  32,001,671 33,121,897 34,413,722
Revenues from State Sources:
Transportation Aid 10-3120 27,956 0 0
Special Education Aid 10-3130 1,347,874 1,347,874 0
Extraordinary Aid 10-3131 186,755 0 430,779
Consolidated Aid 10-3195 185,716 185,716 0
Additional Formula Aid 10-3196 46,008 93,396 0
Other State Aids 10-3XXX 5,525 0 0
Categorical Special Education Aid 10-3132 0 0 1,075,290
Categorical Security Aid 10-3177 0 0 190,846
Categorical Transportation Aid 10-3121 0 0 301,156
SUBTOTAL  1,799,834 1,626,986 1,998,071
Adjustment for Prior Year Encumbrances  0 348,888 0
Actual Revenues (Over)/Under Expenditures  51,257 0 0
TOTAL OPERATING BUDGET  33,915,404 35,947,771 37,061,793
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 187,428 229,416 112,006
TOTAL REVENUES FROM STATE SOURCES  187,428 229,416 112,006
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 541,839 752,850 418,232
Other 20-4XXX 50,722 51,272 40,403
TOTAL REVENUES FROM FEDERAL SOURCES  592,561 804,122 458,635
TOTAL GRANTS AND ENTITLEMENTS  779,989 1,033,538 570,641
REPAYMENT OF DEBT
Transfers from Other Funds 40-5200 55,000 15,000 7,000
Revenues from Local Sources:
Local Tax Levy 40-1210 657,872 690,243 718,253
TOTAL REVENUES FROM LOCAL SOURCES  657,872 690,243 718,253
Revenues from State Sources:
Debt Service Aid Type II 40-3160 37,901 37,495 38,560
TOTAL LOCAL REPAYMENT OF DEBT  750,773 742,738 763,813
TOTAL REPAYMENT OF DEBT  750,773 742,738 763,813
TOTAL REVENUES/SOURCES  35,446,166 37,724,047 38,396,247

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX11,391,61611,452,56212,165,738
Special Education 11-2XX-100-XXX2,417,7442,697,3512,856,572
Basic Skills/Remedial 11-230-100-XXX103,52996,518133,509
Bilingual Education 11-240-100-XXX79,961124,452150,081
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX157,023204,106214,911
School Sponsored Athletics 11-402-100-XXX694,113737,194774,134
Community Services Programs/Operations 11-800-330-XXX98,32887,55783,016
Support Services:
Tuition 11-000-100-XXX1,796,3801,954,0882,221,277
Attendance and Social Work Services 11-000-211-XXX32,71829,38830,604
Health Services 11-000-213-XXX424,244452,855472,051
Students - Related & Extraordinary 11-000-216,2171,288,9971,420,3851,636,835
Guidance 11-000-218-XXX633,377659,655691,068
Child Study Teams 11-000-219-XXX884,955983,7411,018,333
Improvement of Instructional Services 11-000-221-XXX136,201136,365142,668
Educational Media Services - School Library 11-000-222-XXX641,276635,253641,573
Instructional Staff Training Services 11-000-223-XXX32,58832,66833,035
General Administration 11-000-230-XXX602,765635,034593,840
School Administration 11-000-240-XXX1,632,8561,694,7361,771,646
Central Svcs & Admin Info Technology 11-000-25X-XXX889,251878,183888,611
Operation and Maintenance of Plant Services 11-000-26X-XXX3,904,4984,206,8284,215,392
Student Transportation Services 11-000-270-XXX1,034,1671,064,3961,103,043
Personal Services - Employee Benefits 11-XXX-XXX-2XX4,588,7685,338,8515,022,656
Total Support Services Expenditures 18,523,04120,122,42620,482,632
TOTAL GENERAL CURRENT EXPENSE 33,465,35535,522,16636,860,593
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-6040400,000200,000
Interest Earned on Capital Reserve 10-60401,2001,200
Equipment 12-XXX-XXX-73X273,15824,4050
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931176,89100
TOTAL CAPITAL EXPENDITURES 450,049425,605201,200
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 33,915,40435,947,77137,061,793
GRANTS AND ENTITLEMENTS
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX39,34738,39725,000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX16,97224,75211,824
Nonpublic Handicapped Services 20-XXX-XXX-XXX50,56283,25140,182
Nonpublic Nursing Services 20-XXX-XXX-XXX52,34753,03635,000
Nonpublic Technology Initiative 20-XXX-XXX-XXX28,20027,4800
Other Special Projects 20-XXX-XXX-XXX02,5000
Total State Projects 187,428229,416112,006
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX541,839752,850418,232
Other Special Projects 20-XXX-XXX-XXX50,72251,27240,403
Total Federal Projects 592,561804,122458,635
TOTAL GRANTS AND ENTITLEMENTS 779,9891,033,538570,641
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX750,773742,738763,813
TOTAL REPAYMENT OF DEBT 750,773742,738763,813
Total Expenditures 35,446,16637,724,04738,396,247

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/06
Audited
Balance
6/30/07
Estimated
Balance
6/30/08
Estimated
Balance
6/30/09
Unreserved:
  General Operating Budget1,489,4361,447,4221,225,539575,539
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve52,848287,284708,166909,366
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0000
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2005-06
Actual
2006-07
Actual
2007-08
Original
Budget
2007-08
Revised
Budget
2008-09
Proposed
Budget
Total Comparative Per Pupil Cost11,18311,63312,07012,35912,713
Total Classroom Instruction6,1966,3926,7026,7166,978
Classroom-Salaries and Benefits5,8375,9756,4426,4326,635
Classroom-General Supplies and Textbooks247295141163208
Classroom-Purchased Services and Other112122119121134
Total Support Services1,6401,7931,8421,9422,041
Support Services-Salaries and Benefits1,2811,3611,3971,4771,534
Total Administrative Costs1,3621,3841,3931,4461,444
Administration-Salaries and Benefits1,0811,0941,1471,1641,187
Total Operations and Maintenance of Plant1,5811,6351,6851,7821,768
Operations & Maintenance of Plant-Salary & Ben.849846925937959
Total Food Services Costs00000
Total Extracurricular Costs369377397421435
Total Equipment Costs63104090
Employee Benefits as a % of Salaries21.42224.324.221.5

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2008 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 2007-08 revised appropriations and the 2008-09 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
  • A. District is the lead agency for the purchase of natural gas. There
  • are seven districts participating in the cooperative.
  • B. District jointly bids with a neighboring district for management of
  • Food Service program. Districts share the Food Service Director and
  • cost for that position.
  • C. District has a shared service agreement with the Township of West
  • Caldwell for utilizing the district's facilities for their recreation
  • program. In return the district receives services from the township
  • such as - recycling, use of township(s) cable station, township heavy
  • equipment, etc.
  • D. District participates in the School Alliance Insurance Fund. This is
  • a self insured-reinsured fund for the providing of insurance products
  • for a large group of school districts. The district has its general
  • liability policies and workers compensation polices with this group.
  • E. District is the Lead Agency for the purchase of Athletic and Student
  • Accident insurance with five other districts who participate.
  • F. District participates in a state wide pool (ACES) for the purchase of
  • electricity.
  • G. District is a member of the Sussex County Regional Transportation
  • Cooperative. District transportation of Special Education and
  • Athletic program are coordinated by the cooperative with other
  • districts.
  • H. District utilizes Educational Data Services In. to purchase supplies
  • and materials jointly bid with other districts.
  • I. Staff Development - The district has a shared services understanding
  • with three neighboring districts for staff development and In-service
  • courses and workshops.
  • J. Special Education - The district has cooperated with three neighboring
  • districts on a grant award for a self-contained Autism class and
  • related staff development.

 

Estimated Tax Rate Information
CALDWELL BOROUGH
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy11,091,268 (A)
Estimated Net Taxable Valuation (as of 02/26/2008)1,029,857,952 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.0770 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy11,324,073 (D)
Estimated Net Taxable Valuation (as of 02/26/2008)1,029,857,952 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.0996 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy11,091,268 (G)
Estimated Equalized Valuation (as of 02/26/2008)1,143,440,806 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.9700 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy11,324,073 (J)
Estimated Equalized Valuation (as of 02/26/2008)1,143,440,806 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.9904 (L)
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WEST CALDWELL BOR
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy23,127,661 (A)
Estimated Net Taxable Valuation (as of 02/26/2008)1,139,197,700 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1002.0302 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy23,613,109 (D)
Estimated Net Taxable Valuation (as of 02/26/2008)1,139,197,700 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1002.0728 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy23,127,661 (G)
Estimated Equalized Valuation (as of 02/26/2008)2,384,318,194 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.9700 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy23,613,109 (J)
Estimated Equalized Valuation (as of 02/26/2008)2,384,318,194 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.9904 (L)