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User Friendly Budgets
2009

ESSEX - FAIRFIELD TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time652637639
spacing
Pupils on Roll - Special Full-Time7799104
Private School Placements776
spacing
Pupils Received322

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 172,951 287,779
Revenues from Local Sources:
Local Tax Levy 10-1210 8,746,549 9,137,080 9,456,878
Tuition 10-1300 162,168 167,500 127,948
Interest Earned on Capital Reserve Funds 10-1XXX 60,403 0 0
Other Restricted Miscellaneous Revenues 10-1XXX 560,339 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 0 40,000 31,534
SUBTOTAL  9,529,459 9,344,580 9,616,360
Revenues from State Sources:
Transportation Aid 10-3120 162,966 0 0
Special Education Aid 10-3130 175,010 0 0
Bilingual Education 10-3140 9,326 0 0
Stabilization Aid 10-3171 46,057 0 0
Extraordinary Aid 10-3131 42,641 65,450 65,450
Consolidated Aid 10-3195 79,766 0 0
Additional Formula Aid 10-3196 29,798 0 0
Other State Aids 10-3XXX 34,174 0 0
Categorical Special Education Aid 10-3132 0 298,277 275,563
Categorical Security Aid 10-3177 0 52,796 54,902
Categorical Transportation Aid 10-3121 0 186,664 207,272
SUBTOTAL  579,738 603,187 603,187
Adjustment for Prior Year Encumbrances  0 306,507 0
Actual Revenues (Over)/Under Expenditures  -1,014,751 0 0
TOTAL OPERATING BUDGET  9,094,446 10,427,225 10,507,326
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 0 1,220 1,037
TOTAL REVENUES FROM STATE SOURCES  0 1,220 1,037
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 128,286 142,330 120,981
Other 20-4XXX 3,633 13,820 11,747
TOTAL REVENUES FROM FEDERAL SOURCES  131,919 156,150 132,728
TOTAL GRANTS AND ENTITLEMENTS  131,919 157,370 133,765
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1,566 0
Revenues from Local Sources:
Local Tax Levy 40-1210 127,156 137,963 147,315
TOTAL REVENUES FROM LOCAL SOURCES  127,156 137,963 147,315
TOTAL LOCAL REPAYMENT OF DEBT  127,156 139,529 147,315
Actual Revenues (Over)/Under Expenditures  15,904 0 0
TOTAL REPAYMENT OF DEBT  143,060 139,529 147,315
TOTAL REVENUES/SOURCES  9,369,425 10,724,124 10,788,406

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX3,036,1853,697,2683,550,676
Special Education 11-2XX-100-XXX1,007,837877,184847,955
Basic Skills/Remedial 11-230-100-XXX163,644259,656265,855
Bilingual Education 11-240-100-XXX4,3394,3104,609
Support Services:
Tuition 11-000-100-XXX341,912416,285446,320
Health Services 11-000-213-XXX110,811135,835158,885
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217430,285465,118474,888
Child Study Teams 11-000-219-XXX206,065260,619259,463
Educational Media Services - School Library 11-000-222-XXX137,782135,393132,714
Instructional Staff Training Services 11-000-223-XXX4,74217,92620,650
General Administration 11-000-230-XXX346,819350,048356,164
School Administration 11-000-240-XXX264,057370,357350,431
Central Svcs & Admin Info Technology 11-000-25X-XXX239,725153,313153,649
Operation and Maintenance of Plant Services 11-000-26X-XXX711,243911,016952,844
Student Transportation Services 11-000-270-XXX722,094787,177812,540
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,320,1391,514,1101,707,683
Total Support Services Expenditures 4,835,6745,517,1975,826,231
TOTAL GENERAL CURRENT EXPENSE 9,047,67910,355,61510,495,326
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X46,76738,36012,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX033,2500
TOTAL CAPITAL EXPENDITURES 46,76771,61012,000
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 9,094,44610,427,22510,507,326
GRANTS AND ENTITLEMENTS
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX0400340
Nonpublic Nursing Services 20-XXX-XXX-XXX0540459
Nonpublic Technology Initiative 20-XXX-XXX-XXX0280238
Total State Projects 01,2201,037
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX128,286142,330120,981
Other Special Projects 20-XXX-XXX-XXX3,63313,82011,747
Total Federal Projects 131,919156,150132,728
TOTAL GRANTS AND ENTITLEMENTS 131,919157,370133,765
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX143,060139,529147,315
TOTAL REPAYMENT OF DEBT 143,060139,529147,315
Total Expenditures 9,369,42510,724,12410,788,406

 

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 Budget264,818292,641292,641250,000
  Repayment of Debt17,4701,56600
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0650,000650,000650,000
      Adult Education Programs0000
      Maintenance Reserve050,00050,00050,000
      Legal Reserve431,917418,089245,1380
      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 Cost10,99910,90212,25312,49812,499
Total Classroom Instruction6,9997,0588,1628,0737,922
Classroom-Salaries and Benefits6,6536,7347,7457,5147,310
Classroom-General Supplies and Textbooks274275315458511
Classroom-Purchased Services and Other7249102101101
Total Support Services1,3751,4311,4531,6181,694
Support Services-Salaries and Benefits1,0731,1121,0561,1981,274
Total Administrative Costs1,2781,3401,3401,3921,392
Administration-Salaries and Benefits9289201,0061,0251,045
Total Operations and Maintenance of Plant1,3371,0631,2251,3421,411
Operations & Maintenance of Plant-Salary & Ben.569474536521572
Total Food Services Costs00000
Total Extracurricular Costs00000
Total Equipment Costs476405216
Employee Benefits as a % of Salaries23.724.124.824.928.9

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
  • The Fairfield Board of Education reduces the annual budget by participati
  • ng in or sharing services in the following areas:
  • 1) ACES: Natural Gas Bulk Bidding Consortium with other school districts
  • 2) ACT: Alliance for Communication Bulk Bidding with other sch. dists.
  • 3) Member of Sussex County Regional Transportation Cooperative.
  • 4) NCLB Consortium member led by North Caldwell.
  • 5) Sharing Professional Staff Workshops with neighboring districts.
  • 6) Technology Bulk Bidding with WERHSD & elem. sending districts.
  • 7) Utilizing Town Road Crew to complete simple grounds projects.
  • 8) Town park/recreations employees cut school lawns.
  • 9) Town Road Crew assists in snow removal and salting duties.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy9,456,878 (A)
Estimated Net Taxable Valuation (as of 02/22/2009)3,104,107,400 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.3047 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy9,604,193 (D)
Estimated Net Taxable Valuation (as of 02/22/2009)3,104,107,400 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.3094 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy9,456,878 (G)
Estimated Equalized Valuation (as of 02/22/2009)3,107,255,773 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.3043 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy9,604,193 (J)
Estimated Equalized Valuation (as of 02/22/2009)3,107,255,773 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.3091 (L)