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User Friendly Budgets
2009

ESSEX - CEDAR GROVE TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time1,3931,3651,411
Pupils on Roll Regular Shared-Time322
spacing
Pupils on Roll - Special Full-Time189227215
Pupils on Roll - Special Shared-Time030
Private School Placements332934
spacing
Pupils Sent to Other Districts-Reg Prog100
Pupils Sent to Other Dists-Spec Ed Prog61211

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 451,818 136,615
Transfers from Other Funds 10-5200 9,464 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 19,930,988 20,904,871 21,914,106
Interest Earned on Capital Reserve Funds 10-1XXX 0 2,000 1,000
Other Restricted Miscellaneous Revenues 10-1XXX 0 200,000 160,000
Unrestricted Miscellaneous Revenues 10-1XXX 974,291 708,500 698,500
SUBTOTAL  20,905,279 21,815,371 22,773,606
Revenues from State Sources:
Transportation Aid 10-3120 164,038 0 0
Special Education Aid 10-3130 919,948 0 0
Extraordinary Aid 10-3131 159,134 332,370 233,000
Consolidated Aid 10-3195 161,288 0 0
Additional Formula Aid 10-3196 78,298 0 0
Other State Aids 10-3XXX 107,319 0 0
Categorical Special Education Aid 10-3132 0 891,800 830,866
Categorical Security Aid 10-3177 0 117,038 124,953
Categorical Transportation Aid 10-3121 0 273,845 326,864
SUBTOTAL  1,590,025 1,615,053 1,515,683
Adjustment for Prior Year Encumbrances  0 187,242 0
Actual Revenues (Over)/Under Expenditures  217,056 0 0
TOTAL OPERATING BUDGET  22,721,824 24,069,484 24,425,904
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 106,748 0 110,527
TOTAL REVENUES FROM STATE SOURCES  106,748 0 110,527
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 371,423 308,203 315,947
Other 20-4XXX 30,796 26,631 27,078
TOTAL REVENUES FROM FEDERAL SOURCES  402,219 334,834 343,025
TOTAL GRANTS AND ENTITLEMENTS  508,967 334,834 453,552
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 966 741
Revenues from Local Sources:
Local Tax Levy 40-1210 725,226 727,109 731,734
Miscellaneous 40-1XXX 741 0 0
TOTAL REVENUES FROM LOCAL SOURCES  725,967 727,109 731,734
TOTAL LOCAL REPAYMENT OF DEBT  725,967 728,075 732,475
Actual Revenues (Over)/Under Expenditures  2,026 0 0
TOTAL REPAYMENT OF DEBT  727,993 728,075 732,475
TOTAL REVENUES/SOURCES  23,958,784 25,132,393 25,611,931

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX6,769,9907,126,1207,611,367
Special Education 11-2XX-100-XXX1,399,9311,359,6041,342,769
Basic Skills/Remedial 11-230-100-XXX136,413110,64270,560
Bilingual Education 11-240-100-XXX20,02721,0009,330
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX78,382105,04799,514
School Sponsored Athletics 11-402-100-XXX416,086430,083471,157
Community Services Programs/Operations 11-800-330-XXX6,1237,0007,000
Support Services:
Tuition 11-000-100-XXX1,919,8442,314,9472,147,874
Attendance and Social Work Services 11-000-211-XXX35,50539,13954,360
Health Services 11-000-213-XXX245,690265,093277,656
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217626,682614,979630,867
Guidance 11-000-218-XXX299,875286,040382,510
Child Study Teams 11-000-219-XXX576,235520,038532,848
Improvement of Instructional Services 11-000-221-XXX205,072148,651209,617
Educational Media Services - School Library 11-000-222-XXX358,032377,316393,947
Instructional Staff Training Services 11-000-223-XXX10,47510,73311,676
General Administration 11-000-230-XXX726,843742,012797,433
School Administration 11-000-240-XXX1,016,8941,058,2851,034,105
Central Svcs & Admin Info Technology 11-000-25X-XXX476,540484,675509,384
Operation and Maintenance of Plant Services 11-000-26X-XXX2,458,6052,673,1452,737,272
Student Transportation Services 11-000-270-XXX1,126,8641,184,0731,222,566
Personal Services - Employee Benefits 11-XXX-XXX-2XX3,622,2294,077,4003,588,872
Food Services 11-000-310-XXX1,60000
Total Support Services Expenditures 13,706,98514,796,52614,530,987
TOTAL GENERAL CURRENT EXPENSE 22,533,93723,956,02224,142,684
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60402,0001,000
Equipment 12-XXX-XXX-73X75,43313,500181,196
Facilities Acquisition and Construction Services 12-000-4XX-XXX93,83277,22880,290
TOTAL CAPITAL EXPENDITURES 169,26592,728262,486
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X18,62220,73420,734
OPERATING BUDGET GRAND TOTAL 22,721,82424,069,48424,425,904
GRANTS AND ENTITLEMENTS
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX10,89909,528
Nonpublic Auxiliary Services 20-XXX-XXX-XXX18,120037,194
Nonpublic Handicapped Services 20-XXX-XXX-XXX54,875044,280
Nonpublic Nursing Services 20-XXX-XXX-XXX15,054012,861
Nonpublic Technology Initiative 20-XXX-XXX-XXX7,80006,664
Total State Projects 106,7480110,527
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX371,423308,203315,947
Other Special Projects 20-XXX-XXX-XXX30,79626,63127,078
Total Federal Projects 402,219334,834343,025
TOTAL GRANTS AND ENTITLEMENTS 508,967334,834453,552
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX727,993728,075732,475
TOTAL REPAYMENT OF DEBT 727,993728,075732,475
Total Expenditures 23,958,78425,132,39325,611,931

 

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 Budget889,6571,012,780560,962424,347
  Repayment of Debt3,7331,7077410
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve155,660160,927162,927163,927
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve433,441000
      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 Cost12,22712,27512,44612,82612,789
Total Classroom Instruction6,5476,5766,8116,9566,895
Classroom-Salaries and Benefits6,2716,2686,4746,5746,555
Classroom-General Supplies and Textbooks242269316368300
Classroom-Purchased Services and Other3439201440
Total Support Services1,7641,8011,7011,7771,863
Support Services-Salaries and Benefits1,4031,4861,5601,5171,612
Total Administrative Costs1,6361,6921,7361,7721,732
Administration-Salaries and Benefits1,2451,3801,4241,4541,439
Total Operations and Maintenance of Plant1,8421,7371,7861,9041,875
Operations & Maintenance of Plant-Salary & Ben.953889903964931
Total Food Services Costs31000
Total Extracurricular Costs386375407411419
Total Equipment Costs9748568112
Employee Benefits as a % of Salaries25.1273130.925.5

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
  • COOPERATIVE PURCHASING OF SUPPLIES & SKILLED TRADE SERVICES
  • COOPERATIVE PURCHASING OF TRANSPORTATION SERVICES
  • COOPERATIVE PURCHASING OF NATURAL GAS
  • COOPERATIVE PURCHASING OF INSURANCE THROUGH JOINT INSURANCE FUND
  • COOPERATIVE PURCHASING OF GASOLINE & DIESEL FUEL & CALCIUM CLORIDE
  • PAYROLL PROCESSING
  • GARBAGE/RECYCLING COLLECTION
  • USE OF SCHOOL BUILDINGS & FIELDS FOR TOWNSHIP REC DEPT PROGRAMS
  • TREASURER OF SCHOOL MONIES
  • FIELD/PARKING LOT MAINTENANCE
  • COOPERATIVE PURCHASING OF STUDENT ACCIDENT INSURANCE - ATHLETICS
  • PROFESSIONAL DEVELOPMENT - FIELD MAINTENANCE

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy21,914,106 (A)
Estimated Net Taxable Valuation (as of 10/02/2008)334,516,700 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1006.5510 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy22,645,840 (D)
Estimated Net Taxable Valuation (as of 10/02/2008)334,516,700 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1006.7697 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy21,914,106 (G)
Estimated Equalized Valuation (as of 10/01/2008)2,478,292,933 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.8842 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy22,645,840 (J)
Estimated Equalized Valuation (as of 10/01/2008)2,478,292,933 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.9138 (L)