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User Friendly Budgets
2008

ESSEX - CEDAR GROVE TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time1,3781,3931,439
Pupils on Roll Regular Shared-Time033
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Pupils on Roll - Special Full-Time200189187
Private School Placements273344
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Pupils Sent to Other Districts-Reg Prog010
Pupils Sent to Other Dists-Spec Ed Prog663

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 871,929 451,818
Transfers from Other Funds 10-5200 2,051 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 19,647,375 19,930,988 20,904,871
Tuition 10-1300 2,805 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 0 2,000 2,000
Other Restricted Miscellaneous Revenues 10-1XXX 933,466 200,000 200,000
Unrestricted Miscellaneous Revenues 10-1XXX 0 738,500 708,500
SUBTOTAL  20,583,646 20,871,488 21,815,371
Revenues from State Sources:
Transportation Aid 10-3120 164,038 164,038 0
Special Education Aid 10-3130 919,948 919,948 0
Extraordinary Aid 10-3131 173,870 0 332,370
Consolidated Aid 10-3195 161,288 161,288 0
Additional Formula Aid 10-3196 37,358 78,298 0
Other State Aids 10-3XXX 105,842 100,700 0
Categorical Special Education Aid 10-3132 0 0 891,800
Categorical Security Aid 10-3177 0 0 117,038
Categorical Transportation Aid 10-3121 0 0 273,845
SUBTOTAL  1,562,344 1,424,272 1,615,053
Adjustment for Prior Year Encumbrances  0 99,247 0
Actual Revenues (Over)/Under Expenditures  339,093 0 0
TOTAL OPERATING BUDGET  22,487,134 23,266,936 23,882,242
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 2,000 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 102,906 127,930 0
TOTAL REVENUES FROM STATE SOURCES  102,906 127,930 0
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 417,286 362,591 308,203
Other 20-4XXX 31,217 30,768 26,631
TOTAL REVENUES FROM FEDERAL SOURCES  448,503 393,359 334,834
TOTAL GRANTS AND ENTITLEMENTS  553,409 521,289 334,834
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 2,767 966
Revenues from Local Sources:
Local Tax Levy 40-1210 722,228 725,226 727,109
Miscellaneous 40-1XXX 965 0 0
TOTAL REVENUES FROM LOCAL SOURCES  723,193 725,226 727,109
TOTAL LOCAL REPAYMENT OF DEBT  723,193 727,993 728,075
Actual Revenues (Over)/Under Expenditures  -966 0 0
TOTAL REPAYMENT OF DEBT  722,227 727,993 728,075
TOTAL REVENUES/SOURCES  23,762,770 24,516,218 24,945,151

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX7,060,0857,005,7787,031,356
Special Education 11-2XX-100-XXX1,095,5521,399,1021,382,573
Basic Skills/Remedial 11-230-100-XXX139,856136,421140,502
Bilingual Education 11-240-100-XXX19,61620,02721,000
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX79,587109,074111,127
School Sponsored Athletics 11-402-100-XXX428,583419,626428,947
Community Services Programs/Operations 11-800-330-XXX5,3285,0007,000
Support Services:
Tuition 11-000-100-XXX1,987,3212,021,3332,392,327
Attendance and Social Work Services 11-000-211-XXX34,93735,69041,164
Health Services 11-000-213-XXX223,830254,772265,891
Students - Related & Extraordinary 11-000-216,217624,321630,824509,335
Guidance 11-000-218-XXX390,358296,643279,656
Child Study Teams 11-000-219-XXX587,710595,520537,490
Improvement of Instructional Services 11-000-221-XXX30,109210,024148,436
Educational Media Services - School Library 11-000-222-XXX423,033371,409371,726
Instructional Staff Training Services 11-000-223-XXX15,88510,59510,769
General Administration 11-000-230-XXX733,159735,606719,171
School Administration 11-000-240-XXX1,014,8731,039,6551,055,908
Central Svcs & Admin Info Technology 11-000-25X-XXX431,765635,066504,164
Operation and Maintenance of Plant Services 11-000-26X-XXX2,595,2982,444,4392,553,441
Student Transportation Services 11-000-270-XXX1,087,2981,179,1211,152,073
Personal Services - Employee Benefits 11-XXX-XXX-2XX3,280,1743,569,6754,105,704
Food Services 11-000-310-XXX4,0001,6000
Total Support Services Expenditures 13,464,07114,031,97214,647,255
TOTAL GENERAL CURRENT EXPENSE 22,292,67823,127,00023,769,760
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60402,0002,000
Equipment 12-XXX-XXX-73X152,388118,78890,728
Facilities Acquisition and Construction Services 12-000-4XX-XXX35,80000
TOTAL CAPITAL EXPENDITURES 188,188120,78892,728
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X6,26819,14819,754
OPERATING BUDGET GRAND TOTAL 22,487,13423,266,93623,882,242
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX2,00000
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX10,88310,8990
Nonpublic Auxiliary Services 20-XXX-XXX-XXX34,41235,0040
Nonpublic Handicapped Services 20-XXX-XXX-XXX33,49059,1730
Nonpublic Nursing Services 20-XXX-XXX-XXX14,47915,0540
Nonpublic Technology Initiative 20-XXX-XXX-XXX7,8007,8000
Other Special Projects 20-XXX-XXX-XXX1,84200
Total State Projects 102,906127,9300
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX417,286362,591308,203
Other Special Projects 20-XXX-XXX-XXX31,21730,76826,631
Total Federal Projects 448,503393,359334,834
TOTAL GRANTS AND ENTITLEMENTS 553,409521,289334,834
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX722,227727,993728,075
TOTAL REPAYMENT OF DEBT 722,227727,993728,075
Total Expenditures 23,762,77024,516,21824,945,151

 

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 Budget526,132889,657906,276454,458
  Repayment of Debt2,7673,7339660
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve157,756155,660155,660157,660
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve1,099,354433,44100
      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 Cost11,83812,22712,22412,57812,446
Total Classroom Instruction6,4566,5476,7446,7826,811
Classroom-Salaries and Benefits6,1236,2716,3616,3876,474
Classroom-General Supplies and Textbooks248242360376316
Classroom-Purchased Services and Other8434231920
Total Support Services1,6471,7641,7961,8401,701
Support Services-Salaries and Benefits1,3151,4031,4661,4921,560
Total Administrative Costs1,4961,6361,5731,8171,736
Administration-Salaries and Benefits1,1371,2451,3101,3941,424
Total Operations and Maintenance of Plant1,6921,8421,6981,7341,786
Operations & Maintenance of Plant-Salary & Ben.918953856883903
Total Food Services Costs03210
Total Extracurricular Costs330386407400407
Total Equipment Costs4397767556
Employee Benefits as a % of Salaries24.425.127.727.531

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
  • COOPERATIVE PURCHASING OF SUPPLIES & SKILLED TRADE SERVICES
  • COOPERATIVE PURCHASING OF TRANSPORTATION SERVICES
  • COOPERATIVE PURCHASING OF NATURAL GAS / ELECTRICITY
  • COOPERATIVE PURCHASING OF INSURANCE (JOINT INSURANCE FUND)
  • COOPERATIVE PURCHASING OF GASOLINE (TWSP OF CEDAR GROVE)
  • SHARED SERVICE WITH TOWNSHIP REGARDING USE OF SCHOOL BUILDINGS FOR
  • MUNICIPAL PROGRAMS &PROPERTY MAINTENANCE
  • SHARED SERVICE WITH ANOTHER LEA FOR PAYROLL PROCESSING

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy20,904,871 (A)
Estimated Net Taxable Valuation (as of 01/01/2008)332,290,000 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1006.2912 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy21,631,980 (D)
Estimated Net Taxable Valuation (as of 01/01/2008)332,290,000 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1006.5100 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy20,904,871 (G)
Estimated Equalized Valuation (as of 10/01/2007)2,411,597,863 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.8668 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy21,631,980 (J)
Estimated Equalized Valuation (as of 10/01/2007)2,411,597,863 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.8970 (L)