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User Friendly Budgets
2008

ESSEX - ESSEX FELLS BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time245218226
spacing
Pupils on Roll - Special Full-Time343228
Private School Placements100

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Revenues from Local Sources:
Local Tax Levy 10-1210 3,087,393 3,392,143 3,527,829
Other Restricted Miscellaneous Revenues 10-1XXX 33,845 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 0 36,000 36,000
SUBTOTAL  3,121,238 3,428,143 3,563,829
Revenues from State Sources:
Transportation Aid 10-3120 751 751 0
Special Education Aid 10-3130 121,311 121,311 0
Bilingual Education 10-3140 2,336 2,336 0
Stabilization Aid 10-3171 5,059 5,059 0
Extraordinary Aid 10-3131 3,564 0 0
Consolidated Aid 10-3195 11,707 11,707 0
Additional Formula Aid 10-3196 4,235 8,597 0
Categorical Special Education Aid 10-3132 0 0 128,871
Categorical Security Aid 10-3177 0 0 16,905
Adjustment Aid 10-3178 0 0 10,615
SUBTOTAL  148,963 149,761 156,391
Adjustment for Prior Year Encumbrances  0 9,100 0
Actual Revenues (Over)/Under Expenditures  -13,463 0 0
TOTAL OPERATING BUDGET  3,256,738 3,587,004 3,720,220
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 733 0 0
TOTAL REVENUES FROM STATE SOURCES  733 0 0
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 37,643 50,155 42,600
Other 20-4XXX 1,491 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  39,134 50,155 42,600
TOTAL GRANTS AND ENTITLEMENTS  39,867 50,155 42,600
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1 1
Revenues from Local Sources:
Local Tax Levy 40-1210 257,220 258,062 258,409
TOTAL REVENUES FROM LOCAL SOURCES  257,220 258,062 258,409
TOTAL LOCAL REPAYMENT OF DEBT  257,220 258,063 258,410
Actual Revenues (Over)/Under Expenditures  -1 0 0
TOTAL REPAYMENT OF DEBT  257,219 258,063 258,410
TOTAL REVENUES/SOURCES  3,553,824 3,895,222 4,021,230

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,127,3671,143,1421,201,981
Special Education 11-2XX-100-XXX350,010427,721464,693
Basic Skills/Remedial 11-230-100-XXX012,00040,795
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX7,6902,1902,278
Support Services:
Tuition 11-000-100-XXX056,9080
Attendance and Social Work Services 11-000-211-XXX5,9924,5654,799
Health Services 11-000-213-XXX70,13476,22178,321
Students - Related & Extraordinary 11-000-216,217224,324251,637232,303
Child Study Teams 11-000-219-XXX81,645161,298170,040
Improvement of Instructional Services 11-000-221-XXX74,28726,01881,238
Educational Media Services - School Library 11-000-222-XXX010,81511,266
Instructional Staff Training Services 11-000-223-XXX33,94100
General Administration 11-000-230-XXX134,318125,223134,832
School Administration 11-000-240-XXX112,533141,261101,950
Central Svcs & Admin Info Technology 11-000-25X-XXX114,955131,330129,991
Operation and Maintenance of Plant Services 11-000-26X-XXX315,652306,732305,689
Student Transportation Services 11-000-270-XXX13,54729,200500
Personal Services - Employee Benefits 11-XXX-XXX-2XX579,385664,919735,371
Total Support Services Expenditures 1,760,7131,986,1271,986,300
TOTAL GENERAL CURRENT EXPENSE 3,245,7803,571,1803,696,047
CAPITAL EXPENDITURES
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX10,95815,82424,173
Total Summer School 10,95815,82424,173
TOTAL SPECIAL SCHOOLS 10,95815,82424,173
OPERATING BUDGET GRAND TOTAL 3,256,7383,587,0043,720,220
GRANTS AND ENTITLEMENTS
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX73300
Total State Projects 73300
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX37,64350,15542,600
Other Special Projects 20-XXX-XXX-XXX1,49100
Total Federal Projects 39,13450,15542,600
TOTAL GRANTS AND ENTITLEMENTS 39,86750,15542,600
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX257,219258,063258,410
TOTAL REPAYMENT OF DEBT 257,219258,063258,410
Total Expenditures 3,553,8243,895,2224,021,230

 

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 Budget99,936155,818155,818155,818
  Repayment of Debt1210
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve31,27831,27831,27831,278
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve38,575000
      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 Cost11,02711,52712,99513,94014,549
Total Classroom Instruction6,2176,5497,4427,9718,526
Classroom-Salaries and Benefits6,1406,5037,1667,6768,235
Classroom-General Supplies and Textbooks396155165160
Classroom-Purchased Services and Other3940122129131
Total Support Services1,9572,1272,7852,6032,837
Support Services-Salaries and Benefits1,7741,9242,4552,2522,565
Total Administrative Costs1,6171,5621,4731,9581,784
Administration-Salaries and Benefits1,2891,3791,2811,7181,554
Total Operations and Maintenance of Plant1,2071,2521,2771,3861,375
Operations & Maintenance of Plant-Salary & Ben.625641702746784
Total Food Services Costs00000
Total Extracurricular Costs2234111111
Total Equipment Costs120000
Employee Benefits as a % of Salaries23.624.527.327.228.1

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.

 

Shared Services
  • THe Essex Fells Board of Education participates in the following shared
  • services:
  • ACES
  • ACT
  • Sussex County CoOp- transportation
  • Asbury Park ITC - Asbury Park BOE - payroll and accounting
  • Together with the other West Essex sending districts we negotiated a 32%
  • discount on teaching supplies. On our own Essex Fells would only receive
  • 10%.
  • In addition to the teaching supplies we will be purchasing computers thro
  • through the soon to be formed West Essex consortium.
  • The West Essex sending districts share professional development.
  • Essex Fell participat in the NCLB Grant consortium (N Caldwell, Roseland,
  • Fairfield)
  • Essex Fells shares servcies with the Borough of Essex Fells. We provide
  • space inthe school for a recreation program and the borough in turn cuts
  • the field grass and plow the parking lots in the winter.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,527,829 (A)
Estimated Net Taxable Valuation (as of 01/01/2008)819,829,014 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.4303 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,786,238 (D)
Estimated Net Taxable Valuation (as of 01/01/2008)819,829,014 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.4618 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,527,829 (G)
Estimated Equalized Valuation (as of 01/01/2008)914,783,546 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.3856 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,786,238 (J)
Estimated Equalized Valuation (as of 01/01/2008)914,783,546 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.4139 (L)