>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>ESSEX  >>ROSELAND BORO

User Friendly Budgets
2009

ESSEX - ROSELAND BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time444458463
spacing
Pupils on Roll - Special Full-Time415059
Pupils on Roll - Special Shared-Time010
Private School Placements784
spacing
Pupils Sent to Contracted Preschool Prog200
Pupils Sent to Other Dists-Spec Ed Prog500
Pupils Received0110

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 385,235 154,944
Withdrawal from Cap Res-for Local Share 10-307 0 150,000 239,000
Transfers from Other Funds 10-5200 80,295 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 5,558,452 6,107,413 6,598,522
Interest Earned on Capital Reserve Funds 10-1XXX 7,032 5,000 0
Other Restricted Miscellaneous Revenues 10-1XXX 48,011 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 0 118,924 65,000
SUBTOTAL  5,613,495 6,231,337 6,663,522
Revenues from State Sources:
Transportation Aid 10-3120 87,272 0 0
Special Education Aid 10-3130 306,798 0 0
Bilingual Education 10-3140 1,128 0 0
Extraordinary Aid 10-3131 36,898 98,695 40,000
Consolidated Aid 10-3195 18,599 0 0
Additional Formula Aid 10-3196 25,200 0 0
Other State Aids 10-3XXX 1,364 0 0
Categorical Special Education Aid 10-3132 0 283,906 282,863
Categorical Security Aid 10-3177 0 37,244 38,899
Adjustment Aid 10-3178 0 32,368 0
Categorical Transportation Aid 10-3121 0 86,260 118,016
SUBTOTAL  477,259 538,473 479,778
Adjustment for Prior Year Encumbrances  0 248,925 0
Actual Revenues (Over)/Under Expenditures  746,919 0 0
TOTAL OPERATING BUDGET  6,917,968 7,553,970 7,537,244
GRANTS AND ENTITLEMENTS
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 92,918 97,739 78,191
Other 20-4XXX 7,353 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  100,271 97,739 78,191
TOTAL GRANTS AND ENTITLEMENTS  100,271 97,739 78,191
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 787,056 791,230 789,747
TOTAL REVENUES FROM LOCAL SOURCES  787,056 791,230 789,747
Revenues from State Sources:
Debt Service Aid Type II 40-3160 38,381 38,486 38,531
TOTAL LOCAL REPAYMENT OF DEBT  825,437 829,716 828,278
Actual Revenues (Over)/Under Expenditures  1 0 0
TOTAL REPAYMENT OF DEBT  825,438 829,716 828,278
TOTAL REVENUES/SOURCES  7,843,677 8,481,425 8,443,713

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,185,4682,488,3372,460,718
Special Education 11-2XX-100-XXX492,408589,125712,029
Basic Skills/Remedial 11-230-100-XXX115,399124,985129,944
Bilingual Education 11-240-100-XXX1,12800
Other Instructional Programs 11-4XX-100-XXX14,93614,08817,910
Support Services:
Tuition 11-000-100-XXX432,696374,558197,995
Attendance and Social Work Services 11-000-211-XXX1,5001,5001,500
Health Services 11-000-213-XXX48,30450,76953,777
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217131,938149,062245,224
Child Study Teams 11-000-219-XXX276,948343,381275,905
Improvement of Instructional Services 11-000-221-XXX13,5246,9425,000
Educational Media Services - School Library 11-000-222-XXX51,646122,588131,012
Instructional Staff Training Services 11-000-223-XXX148,86411,6570
General Administration 11-000-230-XXX293,375268,945252,000
School Administration 11-000-240-XXX231,471241,755249,671
Central Svcs & Admin Info Technology 11-000-25X-XXX97,488155,945171,756
Operation and Maintenance of Plant Services 11-000-26X-XXX631,028680,265648,521
Student Transportation Services 11-000-270-XXX358,781384,053345,895
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,027,4531,205,5731,364,387
Total Support Services Expenditures 3,745,0163,996,9933,942,643
TOTAL GENERAL CURRENT EXPENSE 6,554,3557,213,5287,263,244
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60405,0000
Equipment 12-XXX-XXX-73X210,706010,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX152,075302,967239,000
TOTAL CAPITAL EXPENDITURES 362,781307,967249,000
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX83232,47525,000
Total Summer School 83232,47525,000
TOTAL SPECIAL SCHOOLS 83232,47525,000
OPERATING BUDGET GRAND TOTAL 6,917,9687,553,9707,537,244
GRANTS AND ENTITLEMENTS
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX92,91897,73978,191
Other Special Projects 20-XXX-XXX-XXX7,35300
Total Federal Projects 100,27197,73978,191
TOTAL GRANTS AND ENTITLEMENTS 100,27197,73978,191
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX825,438829,716828,278
TOTAL REPAYMENT OF DEBT 825,438829,716828,278
Total Expenditures 7,843,6778,481,4258,443,713

 

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 Budget439,973286,898281,101146,101
  Repayment of Debt1000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve381,265388,297243,2974,297
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve586,276405,17919,9440
      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 Cost11,11011,66312,09812,69412,872
Total Classroom Instruction6,9817,1907,7278,0558,269
Classroom-Salaries and Benefits6,6096,9977,4827,7947,992
Classroom-General Supplies and Textbooks309157216231240
Classroom-Purchased Services and Other6336293036
Total Support Services1,3071,5361,5171,5321,592
Support Services-Salaries and Benefits836824997840967
Total Administrative Costs1,5531,5471,4991,6141,624
Administration-Salaries and Benefits1,3031,3471,3421,3791,420
Total Operations and Maintenance of Plant1,2681,3911,3431,4751,373
Operations & Maintenance of Plant-Salary & Ben.513539616627557
Total Food Services Costs00000
Total Extracurricular Costs00000
Total Equipment Costs1504260019
Employee Benefits as a % of Salaries2527.329.128.431.2

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
  • 1. The Roseland School District participates in the ACES Program,
  • Alliance for Competitive Energy, to purchase gas & electricity.
  • 2. The school district is part of the Morris-Essex Insurance Group
  • which consists of a group of districts who share membership in a
  • worker's compensation plan providing training to custodians,
  • provide reporting, legal services and compliance.
  • 3. Professional development is shared among the teachers of the West
  • Essex Consortium providing programs for all the sending districts.
  • 4. Roseland is part of the West Essex Consortium which purchases
  • supplies as one group from School Specialties in order to receive
  • a higher savings for the districts.
  • 5. As a member of the West Essex Consortium, Roseland participates in
  • the joint purchasing of computers and other technology needs.
  • 6. Roseland is a member of the Sussex County CO-OP for the
  • transportation of students with special needs.
  • 7. The district is part of the No Child Left Behind Consortium
  • encompassing three districts which group together for the receipt
  • of grant funds.
  • 8. The Board of Education shares the school facilities for recreational
  • purposes with the Borough of Roseland.
  • 9. Partial services are received by the district from the Public Works
  • Department of the Borough of Roseland for the landscaping and salting
  • of the school's property, consulting services and other emergency
  • needs that arise.
  • 10. The district is a member of the Essex County Cooperative Pricing
  • System which is a cost saving opportunity from vendors who extend
  • fixed prices to participants for county bids for cooperative
  • purchasing agreements.
  • 11. The district is in the process of discussing shared transportation
  • services with the regional districts.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,598,522 (A)
Estimated Net Taxable Valuation (as of 02/01/2009)237,410,798 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1002.7794 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy7,388,269 (D)
Estimated Net Taxable Valuation (as of 02/01/2009)237,410,798 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1003.1120 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,598,522 (G)
Estimated Equalized Valuation (as of 10/01/2008)2,024,081,439 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.3260 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy7,388,269 (J)
Estimated Equalized Valuation (as of 10/01/2008)2,024,081,439 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.3650 (L)