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User Friendly Budgets
2008

ESSEX - MONTCLAIR TOWN

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time5,6075,5575,501
spacing
Pupils on Roll - Special Full-Time1,0141,0051,015
Private School Placements738390
spacing
Pupils Sent to Other Districts-Reg Prog311
Pupils Sent to Other Dists-Spec Ed Prog111919
Pupils Received433
Pupils in State Facilities433

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 2,082,725 2,483,999
Revenues from Local Sources:
Local Tax Levy 10-1210 84,222,443 88,163,461 93,005,952
Tuition 10-1300 73,332 50,000 50,000
Other Restricted Miscellaneous Revenues 10-1XXX 551,972 528,722 545,380
Unrestricted Miscellaneous Revenues 10-1XXX 897,313 240,000 690,000
SUBTOTAL  85,745,060 88,982,183 94,291,332
Revenues from State Sources:
Transportation Aid 10-3120 970,411 970,411 0
Special Education Aid 10-3130 4,475,567 4,475,567 0
Bilingual Education 10-3140 127,204 127,204 0
Stabilization Aid 10-3171 495,734 495,734 0
Extraordinary Aid 10-3131 284,880 0 549,316
Consolidated Aid 10-3195 716,910 716,910 0
Additional Formula Aid 10-3196 233,942 474,903 0
Other State Aids 10-3XXX 1,549,539 515,899 0
Categorical Special Education Aid 10-3132 0 0 3,743,109
Equalization Aid 10-3176 0 0 822,579
Categorical Security Aid 10-3177 0 0 730,030
Adjustment Aid 10-3178 0 0 2,874,020
Categorical Transportation Aid 10-3121 0 0 868,511
SUBTOTAL  8,854,187 7,776,628 9,587,565
Adjustment for Prior Year Encumbrances  0 282,858 0
Actual Revenues (Over)/Under Expenditures  163,293 0 0
TOTAL OPERATING BUDGET  94,762,540 99,124,394 106,362,896
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 3,660,298 349,134 0
Revenues from State Sources:
Demonstrably Effective Program Aid 20-3212 630,303 620,742 0
Instructional Supplement Aid 20-3214 391,512 391,512 0
Other Restricted Entitlements 20-32XX 520,265 1,079,451 541,398
TOTAL REVENUES FROM STATE SOURCES  1,542,080 2,091,705 541,398
Revenues from Federal Sources:
Title I 20-4411-4416 369,702 454,889 288,701
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,424,004 2,129,865 1,676,963
Vocational Education 20-4430 27,682 27,918 27,918
Private Industry Council (JTPA) 20-4700 23,959 10,450 0
Other 20-4XXX 259,735 269,726 216,008
TOTAL REVENUES FROM FEDERAL SOURCES  2,105,082 2,892,848 2,209,590
TOTAL GRANTS AND ENTITLEMENTS  7,307,460 5,333,687 2,750,988
TOTAL REVENUES/SOURCES  102,070,000 104,458,081 109,113,884

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX33,523,96734,072,72736,192,125
Special Education 11-2XX-100-XXX7,837,7028,220,0778,607,830
Basic Skills/Remedial 11-230-100-XXX773,588717,458756,344
Bilingual Education 11-240-100-XXX199,486193,830151,072
Vocational Programs - Local 11-3XX-100-XXX113,634153,147191,390
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX580,234473,122551,072
School Sponsored Athletics 11-402-100-XXX922,945958,0341,009,846
Other Instructional Programs 11-4XX-100-XXX1,453,649875,815749,657
Community Services Programs/Operations 11-800-330-XXX148,367172,017175,699
Support Services:
Tuition 11-000-100-XXX3,715,8874,409,7125,434,916
Attendance and Social Work Services 11-000-211-XXX101,681128,516139,040
Health Services 11-000-213-XXX1,012,7061,031,4191,079,382
Students - Related & Extraordinary 11-000-216,2174,421,7625,087,4435,343,353
Guidance 11-000-218-XXX2,458,0402,729,2462,839,387
Child Study Teams 11-000-219-XXX2,897,8862,940,7193,135,188
Improvement of Instructional Services 11-000-221-XXX1,281,7931,453,0861,441,377
Educational Media Services - School Library 11-000-222-XXX742,270684,456698,702
Instructional Staff Training Services 11-000-223-XXX41,775155,753160,090
General Administration 11-000-230-XXX1,685,8321,443,0751,578,687
School Administration 11-000-240-XXX4,280,6094,550,5004,307,876
Central Svcs & Admin Info Technology 11-000-25X-XXX1,406,1411,419,4351,442,416
Operation and Maintenance of Plant Services 11-000-26X-XXX7,816,7357,920,4568,718,491
Student Transportation Services 11-000-270-XXX4,411,6984,398,6534,828,916
Personal Services - Employee Benefits 11-XXX-XXX-2XX12,444,71614,443,05816,355,661
Food Services 11-000-310-XXX12,00037,7500
Total Support Services Expenditures 48,731,53152,833,27757,503,482
TOTAL GENERAL CURRENT EXPENSE 94,285,10398,669,504105,888,517
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X43,5905,49018,000
TOTAL CAPITAL EXPENDITURES 43,5905,49018,000
SPECIAL SCHOOLS
Adult Education - Local:
Instruction 13-602-100-XXX433,847449,400456,379
Total Adult Education - Local 433,847449,400456,379
TOTAL SPECIAL SCHOOLS 433,847449,400456,379
OPERATING BUDGET GRAND TOTAL 94,762,54099,124,394106,362,896
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX3,660,298349,1340
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX630,303620,7420
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 630,303620,7420
Instructional Supplement Aid:
Instruction 20-214-100-XXX391,512391,5120
TOTAL INSTRUCTIONAL SUPPLEMENT AID 391,512391,5120
Other State Projects:
Instruction 20-217-100-XXX075,0000
Support Services 20-217-200-XXX0213,0000
TOTAL TARA USED TO SUPPORT PROGRAMS 0288,0000
Nonpublic Textbooks 20-XXX-XXX-XXX99,184105,017105,017
Nonpublic Auxiliary Services 20-XXX-XXX-XXX83,288108,359108,359
Nonpublic Handicapped Services 20-XXX-XXX-XXX118,893147,230107,803
Nonpublic Nursing Services 20-XXX-XXX-XXX139,293145,059145,059
Nonpublic Technology Initiative 20-XXX-XXX-XXX68,39175,16075,160
Other Special Projects 20-XXX-XXX-XXX11,216210,6260
Total State Projects 1,542,0802,091,705541,398
Federal Projects:
Title I 20-XXX-XXX-XXX369,702454,889288,701
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,424,0042,129,8651,676,963
Vocational Education 20-XXX-XXX-XXX27,68227,91827,918
Private Industry Council (JTPA) 20-XXX-XXX-XXX23,95910,4500
Other Special Projects 20-XXX-XXX-XXX259,735269,726216,008
Total Federal Projects 2,105,0822,892,8482,209,590
TOTAL GRANTS AND ENTITLEMENTS 7,307,4605,333,6872,750,988
REPAYMENT OF DEBT
Total Expenditures 102,070,000104,458,081109,113,884

 

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 Budget4,670,9434,057,7523,265,3481,775,908
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1111
      Adult Education Programs35,67825,99925,9990
      Maintenance Reserve0000
      Legal Reserve1,171,4991,723,203968,5600
      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 Cost12,26913,17413,62513,88814,629
Total Classroom Instruction7,5198,0378,2588,3008,755
Classroom-Salaries and Benefits7,2157,6847,9928,0138,484
Classroom-General Supplies and Textbooks179227190206181
Classroom-Purchased Services and Other125126768090
Total Support Services2,1652,3162,5202,6342,778
Support Services-Salaries and Benefits2,0332,2052,4142,5222,665
Total Administrative Costs1,1281,2341,2541,3271,294
Administration-Salaries and Benefits9721,0731,1001,1581,144
Total Operations and Maintenance of Plant1,1921,2891,3081,3301,479
Operations & Maintenance of Plant-Salary & Ben.594648695706749
Total Food Services Costs02660
Total Extracurricular Costs228260239251280
Total Equipment Costs37313
Employee Benefits as a % of Salaries18.918.921.12123.2

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
  • Joint purchasing for supplies and materials
  • Transportation for SPED students transported out of district
  • Liability and property insurance
  • Electric and gas through ACES
  • Technology hardware and wiring
  • Phone network
  • Garbage and recycling removal
  • Gasoline
  • Facilities usage

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy93,005,952 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)7,415,062,627 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.2543 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy93,005,952 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)7,415,062,627 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.2543 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy93,005,952 (G)
Estimated Equalized Valuation (as of 10/01/2007)7,233,011,190 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.2859 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy93,005,952 (J)
Estimated Equalized Valuation (as of 10/01/2007)7,233,011,190 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.2859 (L)