>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>ESSEX  >>SOUTH ORANGE-MAPLEWOOD

User Friendly Budgets
2008

ESSEX - SOUTH ORANGE-MAPLEWOOD

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time5,3995,3975,454
Pupils on Roll Regular Shared-Time830
spacing
Pupils on Roll - Special Full-Time675676676
Pupils on Roll - Special Shared-Time182121
Private School Placements122113113
spacing
Pupils Sent to Other Districts-Reg Prog510
Pupils Sent to Other Dists-Spec Ed Prog384040
Pupils Received0160
Pupils in State Facilities332

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,250,623 1,709,145
Revenues from Local Sources:
Local Tax Levy 10-1210 81,911,476 86,724,181 90,709,873
Interest Earned on Capital Reserve Funds 10-1XXX 10,948 2,000 2,000
Unrestricted Miscellaneous Revenues 10-1XXX 1,084,624 200,000 500,000
SUBTOTAL  83,007,048 86,926,181 91,211,873
Revenues from State Sources:
Transportation Aid 10-3120 869,323 869,323 0
Special Education Aid 10-3130 3,267,559 3,267,559 0
Bilingual Education 10-3140 140,142 140,142 0
Stabilization Aid 10-3171 282,608 282,608 0
Extraordinary Aid 10-3131 0 0 1,088,883
Consolidated Aid 10-3195 282,918 282,918 0
Additional Formula Aid 10-3196 160,874 326,575 0
Other State Aids 10-3XXX 1,057,503 466,363 0
Categorical Special Education Aid 10-3132 0 0 3,330,054
Equalization Aid 10-3176 0 0 1,637,019
Categorical Security Aid 10-3177 0 0 629,385
Categorical Transportation Aid 10-3121 0 0 890,502
SUBTOTAL  6,060,927 5,635,488 7,575,843
Adjustment for Prior Year Encumbrances  0 963,650 0
Actual Revenues (Over)/Under Expenditures  191,246 0 0
TOTAL OPERATING BUDGET  89,259,221 94,775,942 100,496,861
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 104,497 0 0
Revenues from State Sources:
Demonstrably Effect Prog Aid - Pr Year Carryover 20-3212 171,590 0 0
Distance Learning Network Aid - Pr Yr Carryover 20-3213 6,936 0 0
Demonstrably Effective Program Aid 20-3212 0 171,590 0
Preschool Education Aid 20-3218 0 0 59,400
Instructional Supplement Aid 20-3214 348,339 348,339 0
Other Restricted Entitlements 20-32XX 400,730 704,780 369,906
TOTAL REVENUES FROM STATE SOURCES  927,595 1,224,709 429,306
Revenues from Federal Sources:
Title I 20-4411-4416 223,029 275,744 297,573
Title VI 20-4417-4418 0 10,676 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,305,978 1,393,583 1,261,553
Vocational Education 20-4430 28,306 32,265 0
Other 20-4XXX 250,119 230,115 157,914
TOTAL REVENUES FROM FEDERAL SOURCES  1,807,432 1,942,383 1,717,040
TOTAL GRANTS AND ENTITLEMENTS  2,839,524 3,167,092 2,146,346
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 45,508 1
Revenues from Local Sources:
Local Tax Levy 40-1210 3,436,356 2,953,492 3,436,649
TOTAL REVENUES FROM LOCAL SOURCES  3,436,356 2,953,492 3,436,649
TOTAL LOCAL REPAYMENT OF DEBT  3,436,356 2,999,000 3,436,650
Actual Revenues (Over)/Under Expenditures  13,143 0 0
TOTAL REPAYMENT OF DEBT  3,449,499 2,999,000 3,436,650
TOTAL REVENUES/SOURCES  95,548,244 100,942,034 106,079,857

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX27,347,20626,839,03929,176,242
Special Education 11-2XX-100-XXX7,164,9248,023,5828,510,606
Basic Skills/Remedial 11-230-100-XXX1,098,9401,308,3751,708,993
Bilingual Education 11-240-100-XXX410,173405,517424,632
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX270,980349,975364,373
School Sponsored Athletics 11-402-100-XXX522,584579,981595,857
Community Services Programs/Operations 11-800-330-XXX201,277199,600205,368
Support Services:
Tuition 11-000-100-XXX7,557,1278,838,99410,339,633
Attendance and Social Work Services 11-000-211-XXX632,407655,514688,290
Health Services 11-000-213-XXX893,320927,180971,125
Students - Related & Extraordinary 11-000-216,2171,875,3331,797,2751,969,636
Guidance 11-000-218-XXX1,634,8801,598,4671,692,032
Child Study Teams 11-000-219-XXX2,023,2172,018,6422,135,069
Improvement of Instructional Services 11-000-221-XXX1,281,2581,540,3072,056,586
Educational Media Services - School Library 11-000-222-XXX1,706,2491,665,6371,678,394
Instructional Staff Training Services 11-000-223-XXX268,270303,767430,422
General Administration 11-000-230-XXX1,936,1152,154,5322,292,524
School Administration 11-000-240-XXX4,023,4394,282,1854,045,655
Central Svcs & Admin Info Technology 11-000-25X-XXX1,446,5681,550,5081,916,804
Operation and Maintenance of Plant Services 11-000-26X-XXX10,883,97312,230,36912,166,086
Student Transportation Services 11-000-270-XXX5,011,3154,959,1175,132,119
Personal Services - Employee Benefits 11-XXX-XXX-2XX10,840,13112,314,41711,901,363
Total Support Services Expenditures 52,013,60256,836,91159,415,738
TOTAL GENERAL CURRENT EXPENSE 89,029,68694,542,980100,401,809
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60402,0002,000
Equipment 12-XXX-XXX-73X58,53576,96282,500
Facilities Acquisition and Construction Services 12-000-4XX-XXX171,000154,0000
TOTAL CAPITAL EXPENDITURES 229,535232,96284,500
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X0010,552
OPERATING BUDGET GRAND TOTAL 89,259,22194,775,942100,496,861
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX104,49700
Early Childhood Program Aid:
Instruction 20-211-100-XXX0059,400
TOTAL EARLY CHILDHOOD PROGRAM AID 0059,400
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX157,968146,6580
Support Services 20-212-200-XXX13,62224,9320
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 171,590171,5900
Distance Learning Network Aid:
Support Services 20-213-200-XXX6,93600
TOTAL DISTANCE LEARNING NETWORK AID 6,93600
Instructional Supplement Aid:
Instruction 20-214-100-XXX295,059295,0590
Support Services 20-214-200-XXX53,28053,2800
TOTAL INSTRUCTIONAL SUPPLEMENT AID 348,339348,3390
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX41,86543,19739,123
Nonpublic Auxiliary Services 20-XXX-XXX-XXX92,364201,061133,262
Nonpublic Handicapped Services 20-XXX-XXX-XXX87,609145,561112,652
Nonpublic Nursing Services 20-XXX-XXX-XXX59,37759,40155,429
Nonpublic Technology Initiative 20-XXX-XXX-XXX26,46932,36029,440
Other Special Projects 20-XXX-XXX-XXX93,046223,2000
Total State Projects 927,5951,224,709429,306
Federal Projects:
Title I 20-XXX-XXX-XXX223,029275,744297,573
Title VI 20-XXX-XXX-XXX010,6760
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,305,9781,393,5831,261,553
Vocational Education 20-XXX-XXX-XXX28,30632,2650
Other Special Projects 20-XXX-XXX-XXX250,119230,115157,914
Total Federal Projects 1,807,4321,942,3831,717,040
TOTAL GRANTS AND ENTITLEMENTS 2,839,5243,167,0922,146,346
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX3,449,4992,999,0003,436,650
TOTAL REPAYMENT OF DEBT 3,449,4992,999,0003,436,650
Total Expenditures 95,548,244100,942,034106,079,857

 

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 Budget1,666,4592,376,3241,876,2461,876,246
  Repayment of Debt58,65245,50910
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve493,901179,849186,849188,849
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve1,885,4842,959,7681,709,1450
      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 Cost11,36612,59413,13913,35313,825
Total Classroom Instruction6,4327,1807,3547,4677,813
Classroom-Salaries and Benefits6,1696,9617,0707,1627,468
Classroom-General Supplies and Textbooks155180218240256
Classroom-Purchased Services and Other10840666589
Total Support Services1,7131,9832,1442,0592,223
Support Services-Salaries and Benefits1,5131,6871,8241,7191,873
Total Administrative Costs1,2281,4131,4671,5431,532
Administration-Salaries and Benefits1,0081,1691,1921,2011,153
Total Operations and Maintenance of Plant1,8311,8061,9382,0392,011
Operations & Maintenance of Plant-Salary & Ben.576145153151169
Total Food Services Costs00000
Total Extracurricular Costs137151169181182
Total Equipment Costs571001313
Employee Benefits as a % of Salaries21.421.124.323.921.4

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
  • The South Orange Maplewood School District is a member-district of the
  • Morris Union Jointure Commission giving us access to shared services in
  • the areas of special education classes and transportation. We also
  • utilize the services of the Essex County Education Commission and the
  • Sussex County Coop to coordinate transportation services with other
  • districts. South Orange Maplewood is also a member of the Morris County
  • Purchasing Coop and is a member of the ACES consortium for purchasing
  • electric and natural gas. In addition the School District works with the
  • two townships of Maplewood and South Orange with interlocal agreements
  • for the purchase of fuel and for nursing services to the local nonpublic
  • schools. The largest area of shared services with the townships is the
  • use of fields and recreational space. The three entities are currently
  • involved in a joint effort to study recreational space versus program
  • needs.

 

Estimated Tax Rate Information
SO ORANGE VIL TWP
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy38,664,811 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)1,016,298,304 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1003.8045 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy40,129,673 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)1,016,298,304 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1003.9486 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy38,664,811 (G)
Estimated Equalized Valuation (as of 10/01/2007)2,818,563,060 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.3718 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy40,129,673 (J)
Estimated Equalized Valuation (as of 10/01/2007)2,818,563,060 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.4238 (L)
spacing
MAPLEWOOD TWP
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy52,045,062 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)2,055,054,000 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1002.5325 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy54,016,849 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)2,055,054,000 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1002.6285 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy52,045,062 (G)
Estimated Equalized Valuation (as of 10/01/2007)3,792,155,742 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.3724 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy54,016,849 (J)
Estimated Equalized Valuation (as of 10/01/2007)3,792,155,742 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.4244 (L)