>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>ESSEX  >>CALDWELL-WEST CALDWELL

User Friendly Budgets
2009

ESSEX - CALDWELL-WEST CALDWELL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time2,2752,2842,342
Pupils on Roll Regular Shared-Time520
spacing
Pupils on Roll - Special Full-Time349367361
Pupils on Roll - Special Shared-Time980
Private School Placements252728
spacing
Pupils Sent to Other Districts-Reg Prog202
Pupils Sent to Other Dists-Spec Ed Prog101018
Pupils Received010

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 450,000 450,000
Budgeted Fund Bal - Deposit to Capital Reserve 10-303 0 200,000 400,000
Revenues from Local Sources:
Local Tax Levy 10-1210 32,902,816 34,218,929 35,501,924
Transportation Fees from Individuals 10-1410 3,341 4,210 4,290
Interest Earned on Capital Reserve Funds 10-1XXX 16,723 1,200 1,200
Other Restricted Miscellaneous Revenues 10-1XXX 0 58,016 59,003
Unrestricted Miscellaneous Revenues 10-1XXX 366,292 131,367 115,874
SUBTOTAL  33,289,172 34,413,722 35,682,291
Revenues from State Sources:
Transportation Aid 10-3120 1,347,874 0 0
Extraordinary Aid 10-3131 179,646 430,779 430,779
Consolidated Aid 10-3195 185,716 0 0
Additional Formula Aid 10-3196 93,396 0 0
Other State Aids 10-3XXX 41,448 0 0
Categorical Special Education Aid 10-3132 0 1,075,290 977,172
Categorical Security Aid 10-3177 0 190,846 198,666
Categorical Transportation Aid 10-3121 0 301,156 391,454
SUBTOTAL  1,848,080 1,998,071 1,998,071
Adjustment for Prior Year Encumbrances  0 645,498 0
Actual Revenues (Over)/Under Expenditures  -781,195 0 0
TOTAL OPERATING BUDGET  34,356,057 37,707,291 38,530,362
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 208,233 237,549 112,006
TOTAL REVENUES FROM STATE SOURCES  208,233 237,549 112,006
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 559,549 739,373 411,954
Other 20-4XXX 51,272 40,403 37,461
TOTAL REVENUES FROM FEDERAL SOURCES  610,821 779,776 449,415
TOTAL GRANTS AND ENTITLEMENTS  819,054 1,017,325 561,421
REPAYMENT OF DEBT
Transfers from Other Funds 40-5200 15,000 7,000 42,000
Revenues from Local Sources:
Local Tax Levy 40-1210 690,243 718,253 938,970
TOTAL REVENUES FROM LOCAL SOURCES  690,243 718,253 938,970
Revenues from State Sources:
Debt Service Aid Type II 40-3160 37,495 38,560 410,525
TOTAL LOCAL REPAYMENT OF DEBT  742,738 763,813 1,391,495
TOTAL REPAYMENT OF DEBT  742,738 763,813 1,391,495
TOTAL REVENUES/SOURCES  35,917,849 39,488,429 40,483,278

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX11,475,35912,404,45612,423,078
Special Education 11-2XX-100-XXX2,650,7052,882,1583,020,346
Basic Skills/Remedial 11-230-100-XXX93,439158,911173,855
Bilingual Education 11-240-100-XXX123,838150,081156,773
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX175,571214,911223,476
School Sponsored Athletics 11-402-100-XXX728,474780,635804,060
Community Services Programs/Operations 11-800-330-XXX95,73483,01684,003
Support Services:
Tuition 11-000-100-XXX1,910,6912,221,2772,388,899
Attendance and Social Work Services 11-000-211-XXX29,38830,60432,009
Health Services 11-000-213-XXX446,576472,051495,069
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2171,318,8531,629,3851,498,704
Guidance 11-000-218-XXX631,480692,209717,329
Child Study Teams 11-000-219-XXX972,1101,024,7331,010,552
Improvement of Instructional Services 11-000-221-XXX130,686142,960160,203
Educational Media Services - School Library 11-000-222-XXX632,021633,573654,627
Instructional Staff Training Services 11-000-223-XXX26,80033,03533,041
General Administration 11-000-230-XXX651,377613,890605,632
School Administration 11-000-240-XXX1,691,7641,771,6461,822,352
Central Svcs & Admin Info Technology 11-000-25X-XXX866,918949,534937,655
Operation and Maintenance of Plant Services 11-000-26X-XXX3,835,9004,384,6924,246,379
Student Transportation Services 11-000-270-XXX1,076,6641,106,1631,252,383
Personal Services - Employee Benefits 11-XXX-XXX-2XX4,709,5765,022,6565,388,737
Total Support Services Expenditures 18,930,80420,728,40821,243,571
TOTAL GENERAL CURRENT EXPENSE 34,273,92437,402,57638,129,162
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-6040200,000400,000
Interest Earned on Capital Reserve 10-60401,2001,200
Equipment 12-XXX-XXX-73X79,573103,5150
TOTAL CAPITAL EXPENDITURES 79,573304,715401,200
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X2,56000
OPERATING BUDGET GRAND TOTAL 34,356,05737,707,29138,530,362
GRANTS AND ENTITLEMENTS
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX38,39739,17525,000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX24,42238,79211,824
Nonpublic Handicapped Services 20-XXX-XXX-XXX62,39879,30040,182
Nonpublic Nursing Services 20-XXX-XXX-XXX53,03652,88235,000
Nonpublic Technology Initiative 20-XXX-XXX-XXX27,48027,4000
Other Special Projects 20-XXX-XXX-XXX2,50000
Total State Projects 208,233237,549112,006
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX559,549739,373411,954
Other Special Projects 20-XXX-XXX-XXX51,27240,40337,461
Total Federal Projects 610,821779,776449,415
TOTAL GRANTS AND ENTITLEMENTS 819,0541,017,325561,421
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX742,738763,8131,391,495
TOTAL REPAYMENT OF DEBT 742,738763,8131,391,495
Total Expenditures 35,917,84939,488,42940,483,278

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/07
Audited
Balance
6/30/08
Estimated
Balance
6/30/09
Estimated
Balance
6/30/10
Unreserved:
  General Operating Budget1,447,4221,515,2851,583,930733,930
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve287,284704,006487,393888,593
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0000
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2006-07
Actual
2007-08
Actual
2008-09
Original
Budget
2008-09
Revised
Budget
2009-10
Proposed
Budget
Total Comparative Per Pupil Cost11,63311,79612,71312,82912,759
Total Classroom Instruction6,3926,5096,9787,0407,069
Classroom-Salaries and Benefits5,9756,2066,6356,5886,780
Classroom-General Supplies and Textbooks295184208318177
Classroom-Purchased Services and Other122120134133112
Total Support Services1,7931,8292,0412,0241,987
Support Services-Salaries and Benefits1,3611,4071,5341,5241,564
Total Administrative Costs1,3841,4111,4441,4651,465
Administration-Salaries and Benefits1,0941,1291,1881,1801,207
Total Operations and Maintenance of Plant1,6351,5991,7681,8191,746
Operations & Maintenance of Plant-Salary & Ben.846862959949965
Total Food Services Costs00000
Total Extracurricular Costs377395435435443
Total Equipment Costs104300390
Employee Benefits as a % of Salaries2221.621.521.522.2

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2009 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 2008-09 revised appropriations and 2009-10 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
  • A. District is the lead agency for the puchase of natural gas. There are
  • seven districts participating in the cooperative.
  • B. District jointly bids with a neighboring district for the management
  • of Food Service program. Districts share the Food Service Director
  • and cost for that position.
  • C. District has a shared services agreement with the Townshio of West
  • Caldwell for utilizing the district's facilities fortheir recreation
  • program. In return the distric receives services from the township
  • such as - recycling,use of township(s) cable station, township heavy
  • equipment, etc.
  • D. District participates in the School Alliance Insurance Fund. This is
  • a self-insured-reinsured fund for the providing of insurance coverage
  • for a large group of school districts. The district has its general
  • liability and property coverages and Workers' Compensation coverage
  • with this group.
  • E. District is the Lead Agency for the purchase of Athletic and Student
  • Accident Insurance with five other districts participating in the pool
  • F. District participated in a state wide pool (ACES) for the purchase of
  • electricity.
  • G. District is a member of the Sussex County Regional Transportation
  • Cooperative. District transportation of Special Education and Athletic
  • program are coordinated by the cooperative with other districts.
  • H. District utilizes Educational Data Services to purchase supplies and
  • materials jointly bid with other districts.
  • I. Staff Development - The district has a shared services understanding
  • with three neighboring districts for staff development and in-service
  • courses and workshops.

 

Estimated Tax Rate Information
CALDWELL BOROUGH
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy11,060,472 (A)
Estimated Net Taxable Valuation (as of 03/02/2009)1,034,926,284 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.0687 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy11,353,004 (D)
Estimated Net Taxable Valuation (as of 03/02/2009)1,034,926,284 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.0970 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy11,060,472 (G)
Estimated Equalized Valuation (as of 03/02/2009)1,162,210,844 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.9517 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy11,353,004 (J)
Estimated Equalized Valuation (as of 03/02/2009)1,162,210,844 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.9768 (L)
spacing
WEST CALDWELL BOR
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy24,441,452 (A)
Estimated Net Taxable Valuation (as of 03/02/2009)1,139,893,100 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1002.1442 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy25,087,890 (D)
Estimated Net Taxable Valuation (as of 03/02/2009)1,139,893,100 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1002.2009 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy24,441,452 (G)
Estimated Equalized Valuation (as of 03/02/2009)2,568,255,600 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.9517 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy25,087,890 (J)
Estimated Equalized Valuation (as of 03/02/2009)2,568,255,600 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.9768 (L)