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User Friendly Budgets
2008

ESSEX - ESSEX CO VOC-TECH

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time1,8261,7761,846
Pupils on Roll Regular Shared-Time212219
spacing
Pupils on Roll - Special Full-Time298289280
Pupils on Roll - Special Shared-Time1008989
Post-Secondary - Full Time0314315

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Revenues from Local Sources:
County Tax Levy 10-1210 4,700,000 4,450,000 4,450,000
Tuition from LEAs 10-1310 12,515,524 13,804,875 13,648,398
Other Tuition 10-1320-1340 142,536 1,886 4,462
Unrestricted Miscellaneous Revenues 10-1XXX 443,068 364,873 441,500
SUBTOTAL  17,801,128 18,621,634 18,544,360
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 5,501,450 5,501,450 0
Special Education Aid 10-3130 1,130,391 1,130,391 0
Bilingual Education 10-3140 124,024 124,024 0
County Vocational Education Program Aid 10-3180 3,944,987 3,944,987 0
Post-Secondary Vocational Program Aid 10-3192 850,090 850,090 0
Consolidated Aid 10-3195 227,559 227,559 0
Additional Formula Aid 10-3196 433,911 880,839 0
Other State Aids 10-3XXX 170,813 170,000 0
Categorical Special Education Aid 10-3132 0 0 1,185,726
Equalization Aid 10-3176 0 0 17,667,793
Categorical Security Aid 10-3177 0 0 859,887
SUBTOTAL  12,383,225 12,829,340 19,713,406
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 8,648 9,000 0
Adjustment for Prior Year Encumbrances  0 137,343 0
Actual Revenues (Over)/Under Expenditures  -1,991,846 0 0
TOTAL OPERATING BUDGET  28,201,155 31,597,317 38,257,766
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 0 77,742 0
Revenues from State Sources:
Demonstrably Effective Program Aid 20-3212 3,218,572 2,898,433 0
Other Restricted Entitlements 20-32XX 294,793 1,245,386 0
TOTAL REVENUES FROM STATE SOURCES  3,532,894 4,143,819 0
Revenues from Federal Sources:
Title I 20-4411-4416 2,107,169 2,593,028 1,752,000
Title VI 20-4417-4418 0 33,500 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 492,568 670,725 538,383
Vocational Education 20-4430 760,979 632,309 0
Adult Basic Education 20-4440 229,570 202,200 180,000
Other 20-4XXX 338,389 295,329 380,302
TOTAL REVENUES FROM FEDERAL SOURCES  3,928,675 4,427,091 2,850,685
TOTAL GRANTS AND ENTITLEMENTS  7,461,569 8,648,652 2,850,685
TOTAL REVENUES/SOURCES  35,662,724 40,245,969 41,108,451

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX5,240,9965,577,4376,818,959
Bilingual Education 11-240-100-XXX436,169406,280448,850
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX68,82767,00075,000
School Sponsored Athletics 11-402-100-XXX352,279408,230527,450
Community Services Programs/Operations 11-800-330-XXX571,378514,400547,000
Support Services:
Health Services 11-000-213-XXX300,826319,440334,400
Guidance 11-000-218-XXX974,6081,047,9121,156,535
Child Study Teams 11-000-219-XXX668,727713,100893,591
Improvement of Instructional Services 11-000-221-XXX373,439502,646569,864
Educational Media Services - School Library 11-000-222-XXX308,570352,400378,400
Instructional Staff Training Services 11-000-223-XXX41,04277,00097,764
General Administration 11-000-230-XXX1,303,3681,492,8051,674,656
School Administration 11-000-240-XXX1,413,4231,509,4951,544,100
Central Svcs & Admin Info Technology 11-000-25X-XXX949,8231,227,7531,622,092
Operation and Maintenance of Plant Services 11-000-26X-XXX5,096,4354,847,5565,503,770
Student Transportation Services 11-000-270-XXX204,722398,800510,000
Personal Services - Employee Benefits 11-XXX-XXX-2XX5,386,6557,150,9756,525,000
Food Services 11-000-310-XXX020,00050,000
Total Support Services Expenditures 17,021,63819,659,88220,860,172
TOTAL GENERAL CURRENT EXPENSE 27,505,07930,774,36737,120,249
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X5,149070,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX00200,000
TOTAL CAPITAL EXPENDITURES 5,1490270,000
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX144,62861,114181,560
Total Summer School 144,62861,114181,560
Adult Education - Local:
Support Services 13-602-200-XXX45,03650,37553,000
Total Adult Education - Local 45,03650,37553,000
TOTAL SPECIAL SCHOOLS 690,927822,950867,517
OPERATING BUDGET GRAND TOTAL 28,201,15531,597,31738,257,766
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX077,7420
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX3,023,7952,790,4100
Support Services 20-212-200-XXX190,850103,0230
Facilities Acquisition and Construction Services 20-212-400-XXX3,9275,0000
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 3,218,5722,898,4330
Distance Learning Network Aid:
Support Services 20-213-200-XXX19,52900
TOTAL DISTANCE LEARNING NETWORK AID 19,52900
Other State Projects:
Instruction 20-217-100-XXX0610,1990
Support Services 20-217-200-XXX097,3640
Facilities Acquisition and Construction Services 20-217-400-XXX0204,9370
TOTAL TARA USED TO SUPPORT PROGRAMS 0912,5000
Other Special Projects 20-XXX-XXX-XXX294,793332,8860
Total State Projects 3,532,8944,143,8190
Federal Projects:
Title I 20-XXX-XXX-XXX2,107,1692,593,0281,752,000
Title VI 20-XXX-XXX-XXX033,5000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX492,568670,725538,383
Vocational Education 20-XXX-XXX-XXX760,979632,3090
Adult Basic Education 20-XXX-XXX-XXX229,570202,200180,000
Other Special Projects 20-XXX-XXX-XXX338,389295,329380,302
Total Federal Projects 3,928,6754,427,0912,850,685
TOTAL GRANTS AND ENTITLEMENTS 7,461,5698,648,6522,850,685
REPAYMENT OF DEBT
Total Expenditures 35,662,72440,245,96941,108,451

 

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 Budget-535,6541,415,9361,815,9361,815,936
  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
 2005-06
Actual
2006-07
Actual
2007-08
Original
Budget
2007-08
Revised
Budget
2008-09
Proposed
Budget
Total Comparative Per Pupil Cost15,39714,51012,87314,18814,867
Total Classroom Instruction8,7797,5366,7227,5737,669
Classroom-Salaries and Benefits8,3186,9916,2797,0176,867
Classroom-General Supplies and Textbooks375322389500696
Classroom-Purchased Services and Other862235555105
Total Support Services1,3651,5991,4081,6641,713
Support Services-Salaries and Benefits1,2601,5221,3191,5681,584
Total Administrative Costs1,9562,0372,0392,0632,190
Administration-Salaries and Benefits1,4191,5701,5941,5491,545
Total Operations and Maintenance of Plant2,8152,7422,2512,1892,360
Operations & Maintenance of Plant-Salary & Ben.1,3891,7031,265793765
Total Food Services Costs008820
Total Extracurricular Costs203236207237283
Total Equipment Costs04168628
Employee Benefits as a % of Salaries25.126.63133.125.1

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.