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User Friendly Budgets
2009

ESSEX - NORTH CALDWELL BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time571542570
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Pupils on Roll - Special Full-Time637273
Private School Placements978
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Pupils Sent to Other Dists-Spec Ed Prog210

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 35,810 112,803
Revenues from Local Sources:
Local Tax Levy 10-1210 8,815,316 9,708,904 9,793,792
Unrestricted Miscellaneous Revenues 10-1XXX 85,984 92,970 20,000
SUBTOTAL  8,901,300 9,801,874 9,813,792
Revenues from State Sources:
Special Education Aid 10-3130 269,502 0 0
Extraordinary Aid 10-3131 58,205 209,399 209,399
Consolidated Aid 10-3195 25,312 0 0
Additional Formula Aid 10-3196 17,954 0 0
Other State Aids 10-3XXX 2,046 0 0
Categorical Special Education Aid 10-3132 0 102,923 74,151
Categorical Security Aid 10-3177 0 47,100 46,268
Categorical Transportation Aid 10-3121 0 96,636 126,240
SUBTOTAL  373,019 456,058 456,058
Adjustment for Prior Year Encumbrances  0 33,197 0
Actual Revenues (Over)/Under Expenditures  379,819 0 0
TOTAL OPERATING BUDGET  9,654,138 10,326,939 10,382,653
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 1,700 0 0
TOTAL REVENUES FROM STATE SOURCES  1,700 0 0
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 90,462 155,104 152,511
Other 20-4XXX 38,016 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  128,478 155,104 152,511
TOTAL GRANTS AND ENTITLEMENTS  130,178 155,104 152,511
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 919,127 921,042 914,141
TOTAL REVENUES FROM LOCAL SOURCES  919,127 921,042 914,141
TOTAL LOCAL REPAYMENT OF DEBT  919,127 921,042 914,141
Actual Revenues (Over)/Under Expenditures  1 0 0
TOTAL REPAYMENT OF DEBT  919,128 921,042 914,141
TOTAL REVENUES/SOURCES  10,703,444 11,403,085 11,449,305

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX3,078,4483,342,7363,320,229
Special Education 11-2XX-100-XXX961,0471,001,336978,226
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX675750800
Other Instructional Programs 11-4XX-100-XXX2,04600
Support Services:
Tuition 11-000-100-XXX430,423545,943427,403
Health Services 11-000-213-XXX136,691145,091155,830
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217272,824327,872290,398
Child Study Teams 11-000-219-XXX359,268425,717484,861
Improvement of Instructional Services 11-000-221-XXX01,5001,500
Educational Media Services - School Library 11-000-222-XXX93,813118,751134,161
Instructional Staff Training Services 11-000-223-XXX4,76710,8255,125
General Administration 11-000-230-XXX314,042335,649351,470
School Administration 11-000-240-XXX329,709347,489355,196
Central Svcs & Admin Info Technology 11-000-25X-XXX176,137186,401193,767
Operation and Maintenance of Plant Services 11-000-26X-XXX947,1141,038,5301,092,017
Student Transportation Services 11-000-270-XXX586,251675,985680,259
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,628,4371,818,0541,911,411
Total Support Services Expenditures 5,279,4765,977,8076,083,398
TOTAL GENERAL CURRENT EXPENSE 9,321,69210,322,62910,382,653
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X19,90900
Facilities Acquisition and Construction Services 12-000-4XX-XXX292,52000
TOTAL CAPITAL EXPENDITURES 312,42900
SPECIAL SCHOOLS
Other Special Schools:
Instruction 13-4XX-100-XXX20,0174,3100
Total Other Special Schools 20,0174,3100
TOTAL SPECIAL SCHOOLS 20,0174,3100
OPERATING BUDGET GRAND TOTAL 9,654,13810,326,93910,382,653
GRANTS AND ENTITLEMENTS
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX1,70000
Total State Projects 1,70000
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX90,462155,104152,511
Other Special Projects 20-XXX-XXX-XXX38,01600
Total Federal Projects 128,478155,104152,511
TOTAL GRANTS AND ENTITLEMENTS 130,178155,104152,511
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX919,128921,042914,141
TOTAL REPAYMENT OF DEBT 919,128921,042914,141
Total Expenditures 10,703,44411,403,08511,449,305

 

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 Budget333,901250,000250,000250,000
  Repayment of Debt2100
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve25,00125,00125,00125,001
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve447,184148,613112,8030
      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 Cost11,68913,09113,66714,82214,425
Total Classroom Instruction6,9138,1048,3449,0648,641
Classroom-Salaries and Benefits6,7107,8498,0008,5908,281
Classroom-General Supplies and Textbooks186230306412322
Classroom-Purchased Services and Other1625376239
Total Support Services1,7261,6801,9062,0522,072
Support Services-Salaries and Benefits1,4031,4171,5091,6211,713
Total Administrative Costs1,5061,5901,6011,7571,753
Administration-Salaries and Benefits1,3301,3501,3691,4701,491
Total Operations and Maintenance of Plant1,5341,7031,8101,9401,952
Operations & Maintenance of Plant-Salary & Ben.8579501,0021,0751,074
Total Food Services Costs00000
Total Extracurricular Costs11222
Total Equipment Costs031000
Employee Benefits as a % of Salaries24.228.328.530.130.9

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
  • 1) The North Caldwell School District entered into an interlocal agree-
  • ment with the Borough of North Caldwell whereby the district technology
  • person is shared for all Borough technology requirements including
  • service desk help, minor repairs, planning and purchasing.
  • 2) Five school districts in Essex County, referred to as the West Essex
  • Consortium now join together as one for the purchase of school supplies.
  • 3) The district is a member of the Sussex County Regional Cooperative
  • for its regular and special transportation needs.
  • 4) As a member of the Morris Essex Insurance Group, North Caldwell is
  • part of a multi-district group for workers comp insurance with related
  • training, reporting, legal services and compliance.
  • 5) The West Essex consortium also provides professional development for
  • the teachers of the member districts.
  • 6) All general ledger (budget) and payroll services are contracted from
  • the Asbury Park Information Technology Center, a part of the Asbury Park
  • School District.
  • 7) Three districts in the West Essex Consortium, including North Caldwell
  • join as one in filing the NCLB grant monies.
  • 8) North Caldwell is enrolled in ACES for the purchase of electricity
  • and gas.
  • 9) The members of the West Essex Consortium have partnered for the
  • joint purchasing of all technology needs.
  • 10) Telecommunications services are obtained via the ACT tele-
  • communication program.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy9,793,792 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)1,821,438,600 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.5377 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy10,707,933 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)1,821,438,600 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.5879 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy9,793,792 (G)
Estimated Equalized Valuation (as of 10/01/2008)1,794,354,616 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.5458 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy10,707,933 (J)
Estimated Equalized Valuation (as of 10/01/2008)1,794,354,616 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.5968 (L)