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User Friendly Budgets
2008

ESSEX - LIVINGSTON TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time4,7794,8415,000
spacing
Pupils on Roll - Special Full-Time754738773
Pupils on Roll - Special Shared-Time100
Private School Placements9893101
spacing
Pupils Sent to Other Dists-Spec Ed Prog16204
Pupils Received104
Pupils in State Facilities100

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 273,659 524,961
Revenues from Local Sources:
Local Tax Levy 10-1210 74,542,669 79,251,361 82,421,415
Tuition 10-1300 33,559 100,000 100,000
Transportation Fees from Individuals 10-1410 0 80,000 80,000
Transportation Fees from Other LEAs 10-1420-1440 60,000 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 0 1,000 10,000
Unrestricted Miscellaneous Revenues 10-1XXX 1,074,136 715,000 755,000
SUBTOTAL  75,710,364 80,147,361 83,366,415
Revenues from State Sources:
Special Education Aid 10-3130 3,580,775 3,580,775 0
Extraordinary Aid 10-3131 381,698 0 674,851
Consolidated Aid 10-3195 343,945 343,945 0
Additional Formula Aid 10-3196 117,742 245,648 0
Other State Aids 10-3XXX 249,252 221,074 0
Categorical Special Education Aid 10-3132 0 0 3,243,212
Categorical Security Aid 10-3177 0 0 425,774
Categorical Transportation Aid 10-3121 0 0 643,707
SUBTOTAL  4,673,412 4,391,442 4,987,544
Adjustment for Prior Year Encumbrances  0 275,487 0
Actual Revenues (Over)/Under Expenditures  101,611 0 0
TOTAL OPERATING BUDGET  80,485,387 85,087,949 88,878,920
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 1,500 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 628,694 677,761 677,761
TOTAL REVENUES FROM STATE SOURCES  628,694 677,761 677,761
Revenues from Federal Sources:
Title VI 20-4417-4418 0 128,694 128,694
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,178,707 974,382 974,382
Other 20-4XXX 113,001 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  1,291,708 1,103,076 1,103,076
TOTAL GRANTS AND ENTITLEMENTS  1,921,902 1,780,837 1,780,837
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 300,000 1,789,280
Transfers from Other Funds 40-5200 377,498 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 1,820,867 1,841,682 2,065,063
TOTAL REVENUES FROM LOCAL SOURCES  1,820,867 1,841,682 2,065,063
Revenues from State Sources:
Debt Service Aid Type II 40-3160 0 0 740,720
TOTAL LOCAL REPAYMENT OF DEBT  2,198,365 2,141,682 4,595,063
Actual Revenues (Over)/Under Expenditures  -377,498 0 0
TOTAL REPAYMENT OF DEBT  1,820,867 2,141,682 4,595,063
TOTAL REVENUES/SOURCES  84,228,156 89,010,468 95,254,820

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX30,056,96231,498,19432,019,276
Special Education 11-2XX-100-XXX4,751,9115,051,1165,219,798
Basic Skills/Remedial 11-230-100-XXX519,666564,301581,204
Bilingual Education 11-240-100-XXX274,869317,178333,711
Vocational Programs - Local 11-3XX-100-XXX164,445157,697161,836
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX446,154422,348437,450
School Sponsored Athletics 11-402-100-XXX1,031,4081,173,5221,230,689
Other Instructional Programs 11-4XX-100-XXX91,726100,00050,000
Support Services:
Tuition 11-000-100-XXX5,153,0285,728,4125,872,541
Attendance and Social Work Services 11-000-211-XXX237,866248,024283,582
Health Services 11-000-213-XXX850,440886,496928,463
Students - Related & Extraordinary 11-000-216,2171,417,2451,314,0311,330,252
Guidance 11-000-218-XXX1,751,7851,939,3622,115,036
Child Study Teams 11-000-219-XXX1,854,1762,224,9832,236,260
Improvement of Instructional Services 11-000-221-XXX1,348,6851,427,3081,605,661
Educational Media Services - School Library 11-000-222-XXX1,046,3541,109,9341,156,030
Instructional Staff Training Services 11-000-223-XXX436,156511,335532,311
General Administration 11-000-230-XXX1,568,7111,474,0961,527,035
School Administration 11-000-240-XXX3,701,8243,843,5553,887,626
Central Svcs & Admin Info Technology 11-000-25X-XXX2,095,7532,172,4582,288,305
Operation and Maintenance of Plant Services 11-000-26X-XXX5,493,3255,653,6876,029,772
Student Transportation Services 11-000-270-XXX3,066,6862,855,0772,986,615
Personal Services - Employee Benefits 11-XXX-XXX-2XX11,604,71312,724,32713,912,999
Food Services 11-000-310-XXX15,26813,00015,000
Total Support Services Expenditures 41,642,01544,126,08546,707,488
TOTAL GENERAL CURRENT EXPENSE 78,979,15683,410,44186,741,452
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60401,00010,000
Equipment 12-XXX-XXX-73X20,2529,5908,840
Facilities Acquisition and Construction Services 12-000-4XX-XXX1,485,9791,666,9182,118,628
TOTAL CAPITAL EXPENDITURES 1,506,2311,677,5082,137,468
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 80,485,38785,087,94988,878,920
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX1,50000
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX53,95865,52765,527
Nonpublic Auxiliary Services 20-XXX-XXX-XXX46,80342,79142,791
Nonpublic Handicapped Services 20-XXX-XXX-XXX326,644352,270352,270
Nonpublic Nursing Services 20-XXX-XXX-XXX116,499121,318121,318
Nonpublic Technology Initiative 20-XXX-XXX-XXX60,76064,58664,586
Other Special Projects 20-XXX-XXX-XXX24,03031,26931,269
Total State Projects 628,694677,761677,761
Federal Projects:
Title VI 20-XXX-XXX-XXX0128,694128,694
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,178,707974,382974,382
Other Special Projects 20-XXX-XXX-XXX113,00100
Total Federal Projects 1,291,7081,103,0761,103,076
TOTAL GRANTS AND ENTITLEMENTS 1,921,9021,780,8371,780,837
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,820,8672,141,6824,595,063
TOTAL REPAYMENT OF DEBT 1,820,8672,141,6824,595,063
Total Expenditures 84,228,15689,010,46895,254,820

 

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 Budget2,797,3732,293,2431,696,2491,696,249
  Repayment of Debt0377,4981,789,2800
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve468,379736,878737,878747,878
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve438,512524,961524,9610
      Tuition Reserve0000
      Current Expense Emergency Reserve00323,335323,335
  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 Cost12,51812,75913,05213,38813,467
Total Classroom Instruction7,5567,8377,9958,2438,206
Classroom-Salaries and Benefits7,2997,5937,6947,9227,950
Classroom-General Supplies and Textbooks208194241259195
Classroom-Purchased Services and Other5050616261
Total Support Services2,0071,9362,0752,0752,138
Support Services-Salaries and Benefits1,8501,7921,8351,8301,904
Total Administrative Costs1,5071,5191,4911,5471,547
Administration-Salaries and Benefits1,2031,1881,1721,2151,206
Total Operations and Maintenance of Plant1,0721,1101,1101,1391,182
Operations & Maintenance of Plant-Salary & Ben.634656652670701
Total Food Services Costs33223
Total Extracurricular Costs336315338339345
Total Equipment Costs44522
Employee Benefits as a % of Salaries2121.823.123.124.4

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
  • Natural gas co-op with many Essex County schools
  • Inter local arrangement with Livingston Township for:
  • - Snow removal and salting of parking lots
  • - Field maintenance
  • - Sweeping of parking lots
  • - Sharing maintenance personnel
  • - Utilization of Township and School facilities for various meetings &
  • programs
  • Utilization of SAIF insurance fund for comprehensive board program
  • property, general liability, employee benefit liability, travel,
  • accident insurance and excess liability, auto coverage, etc.
  • Member of bidding consortium for general supplies, art supplies, etc

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy82,421,415 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)966,964,700 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1008.5237 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy84,486,478 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)966,964,700 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1008.7373 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy82,421,415 (G)
Estimated Equalized Valuation (as of 10/01/2007)7,936,586,971 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.0385 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy84,486,478 (J)
Estimated Equalized Valuation (as of 10/01/2007)7,936,586,971 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.0645 (L)