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User Friendly Budgets
2009

ESSEX - SOUTH ORANGE-MAPLEWOOD

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time5,3975,4685,472
Pupils on Roll Regular Shared-Time323
spacing
Pupils on Roll - Special Full-Time676697697
Pupils on Roll - Special Shared-Time212422
Private School Placements113117128
spacing
Pupils Sent to Other Districts-Reg Prog113
Pupils Sent to Other Dists-Spec Ed Prog402730
Pupils Received1670
Pupils in State Facilities322

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,709,145 3,088,587
Budgeted Fund Bal - Deposit to Capital Reserve 10-303 0 0 482,723
Transfers from Other Funds 10-5200 213,790 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 86,724,181 90,709,873 94,670,065
Tuition 10-1300 30,579 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 7,169 2,000 2,000
Unrestricted Miscellaneous Revenues 10-1XXX 618,839 500,000 500,000
SUBTOTAL  87,380,768 91,211,873 95,172,065
Revenues from State Sources:
Transportation Aid 10-3120 869,323 0 0
Special Education Aid 10-3130 3,267,559 0 0
Bilingual Education 10-3140 140,142 0 0
Stabilization Aid 10-3171 282,608 0 0
Extraordinary Aid 10-3131 573,273 1,088,883 790,000
Consolidated Aid 10-3195 282,918 0 0
Additional Formula Aid 10-3196 326,575 0 0
Other State Aids 10-3XXX 576,930 0 0
Categorical Special Education Aid 10-3132 0 3,330,054 3,567,633
Equalization Aid 10-3176 0 1,637,019 930,079
Categorical Security Aid 10-3177 0 629,385 669,005
Categorical Transportation Aid 10-3121 0 890,502 1,320,243
SUBTOTAL  6,319,328 7,575,843 7,276,960
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 0 58,554
SUBTOTAL  0 0 58,554
Adjustment for Prior Year Encumbrances  0 1,953,856 0
Actual Revenues (Over)/Under Expenditures  -2,951,675 0 0
TOTAL OPERATING BUDGET  90,962,211 102,450,717 106,078,889
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 1,328,209 638,405 0
Revenues from State Sources:
Demonstrably Effective Program Aid 20-3212 171,590 0 0
Preschool Education Aid 20-3218 0 59,400 59,400
Instructional Supplement Aid 20-3214 348,339 0 0
Other Restricted Entitlements 20-32XX 468,418 341,639 337,160
TOTAL REVENUES FROM STATE SOURCES  988,347 401,039 396,560
Revenues from Federal Sources:
Title I 20-4411-4416 286,020 586,640 503,645
Title VI 20-4417-4418 0 4,468 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,331,578 1,457,669 1,378,060
Vocational Education 20-4430 21,217 20,043 0
Other 20-4XXX 172,949 209,623 179,567
TOTAL REVENUES FROM FEDERAL SOURCES  1,811,764 2,278,443 2,061,272
TOTAL GRANTS AND ENTITLEMENTS  4,128,320 3,317,887 2,457,832
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1 71
Revenues from Local Sources:
Local Tax Levy 40-1210 2,953,492 3,436,649 3,223,541
TOTAL REVENUES FROM LOCAL SOURCES  2,953,492 3,436,649 3,223,541
Revenues from State Sources:
Debt Service Aid Type II 40-3160 0 0 531,240
TOTAL LOCAL REPAYMENT OF DEBT  2,953,492 3,436,650 3,754,852
Actual Revenues (Over)/Under Expenditures  45,437 0 0
TOTAL REPAYMENT OF DEBT  2,998,929 3,436,650 3,754,852
TOTAL REVENUES/SOURCES  98,089,460 109,205,254 112,291,573

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX26,937,00129,275,08233,493,516
Special Education 11-2XX-100-XXX7,780,5238,481,4898,846,140
Basic Skills/Remedial 11-230-100-XXX1,283,8672,002,7111,937,640
Bilingual Education 11-240-100-XXX403,916387,328406,044
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX332,945389,713396,021
School Sponsored Athletics 11-402-100-XXX579,176595,675619,274
Community Services Programs/Operations 11-800-330-XXX35,079205,368135,000
Support Services:
Tuition 11-000-100-XXX7,375,5139,371,3989,545,484
Attendance and Social Work Services 11-000-211-XXX655,514694,537739,764
Health Services 11-000-213-XXX914,854991,0911,037,335
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2171,844,1721,965,6371,968,860
Guidance 11-000-218-XXX1,597,4491,712,4111,793,045
Child Study Teams 11-000-219-XXX2,032,2102,126,8742,233,762
Improvement of Instructional Services 11-000-221-XXX1,342,9421,868,6201,961,254
Educational Media Services - School Library 11-000-222-XXX1,620,1512,010,4601,730,437
Instructional Staff Training Services 11-000-223-XXX277,530430,647195,763
General Administration 11-000-230-XXX1,714,2922,577,8562,577,113
School Administration 11-000-240-XXX4,286,0204,192,0724,594,096
Central Svcs & Admin Info Technology 11-000-25X-XXX1,479,1712,078,0701,424,668
Operation and Maintenance of Plant Services 11-000-26X-XXX12,407,96513,841,16511,761,110
Student Transportation Services 11-000-270-XXX4,857,2105,259,3385,341,454
Personal Services - Employee Benefits 11-XXX-XXX-2XX11,008,44211,875,90212,842,490
Total Support Services Expenditures 53,413,43560,996,07859,746,635
TOTAL GENERAL CURRENT EXPENSE 90,765,942102,333,444105,580,270
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-60400482,723
Interest Earned on Capital Reserve 10-60402,0002,000
Equipment 12-XXX-XXX-73X75,44682,5002,500
Facilities Acquisition and Construction Services 12-000-4XX-XXX120,82322,2210
TOTAL CAPITAL EXPENDITURES 196,269106,721487,223
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X010,55211,396
OPERATING BUDGET GRAND TOTAL 90,962,211102,450,717106,078,889
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX1,328,209638,4050
Early Childhood Program Aid:
Instruction 20-218-100-XXX043,74344,373
Support Services 20-218-200-XXX015,65715,027
TOTAL PRESCHOOL EDUCATION AID 059,40059,400
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX146,65800
Support Services 20-212-200-XXX24,93200
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 171,59000
Instructional Supplement Aid:
Instruction 20-214-100-XXX295,05900
Support Services 20-214-200-XXX53,28000
TOTAL INSTRUCTIONAL SUPPLEMENT AID 348,33900
Other State Projects:
Instruction 20-217-100-XXX134,72900
Support Services 20-217-200-XXX28,23100
TOTAL TARA USED TO SUPPORT PROGRAMS 162,96000
Nonpublic Textbooks 20-XXX-XXX-XXX38,66537,17437,174
Nonpublic Auxiliary Services 20-XXX-XXX-XXX82,237119,202114,723
Nonpublic Handicapped Services 20-XXX-XXX-XXX52,149109,083109,083
Nonpublic Nursing Services 20-XXX-XXX-XXX55,41950,18050,180
Nonpublic Technology Initiative 20-XXX-XXX-XXX26,88826,00026,000
Other Special Projects 20-XXX-XXX-XXX50,10000
Total State Projects 988,347401,039396,560
Federal Projects:
Title I 20-XXX-XXX-XXX286,020586,640503,645
Title VI 20-XXX-XXX-XXX04,4680
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,331,5781,457,6691,378,060
Vocational Education 20-XXX-XXX-XXX21,21720,0430
Other Special Projects 20-XXX-XXX-XXX172,949209,623179,567
Total Federal Projects 1,811,7642,278,4432,061,272
TOTAL GRANTS AND ENTITLEMENTS 4,128,3203,317,8872,457,832
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,998,9293,436,6503,754,852
TOTAL REPAYMENT OF DEBT 2,998,9293,436,6503,754,852
Total Expenditures 98,089,460109,205,254112,291,573

 

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 Budget2,376,3242,492,6602,492,6602,009,937
  Repayment of Debt45,50972710
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve179,849187,018189,018673,741
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve2,959,7684,797,7323,088,5870
      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 Cost12,59412,98313,82514,15114,640
Total Classroom Instruction7,1807,2987,8137,8248,678
Classroom-Salaries and Benefits6,9617,0657,4687,4618,129
Classroom-General Supplies and Textbooks180198256266243
Classroom-Purchased Services and Other40358998307
Total Support Services1,9831,9842,2232,2352,220
Support Services-Salaries and Benefits1,6871,6691,8731,8381,882
Total Administrative Costs1,4131,4321,5321,5751,562
Administration-Salaries and Benefits1,1691,1641,1531,1521,241
Total Operations and Maintenance of Plant1,8062,0622,0112,2701,934
Operations & Maintenance of Plant-Salary & Ben.145134169164173
Total Food Services Costs00000
Total Extracurricular Costs151175182185191
Total Equipment Costs101213130
Employee Benefits as a % of Salaries21.121.421.421.421.5

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
  • The South Orange Maplewood School District is a member-district of the
  • Morris Union Jointure Commission giving us access to shared services in
  • the areas of special education classes and transportation. We also
  • utilize the services of the Essex County Education Commission and the
  • Sussex County Coop to coordinate transportation services with other
  • districts. South Orange Maplewood is also a member of the Morris County
  • Purchasing Coop and is a member of the ACES consortium for purchasing
  • electric and natural gas. In addition the School District works with the
  • two townships of Maplewood and South Orange with interlocal agreements
  • for the purchase of fuel and for nursing services to the local nonpublic
  • schools. The largest area of shared services with the townships is the
  • use of fields and recreational space. The three entities recently
  • completed a joint effort to study recreational space versus program
  • needs. The three entities continue to work together to align field and
  • facility usage with community and district needs.

 

Estimated Tax Rate Information
SO ORANGE VIL TWP
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy40,166,539 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)2,866,442,315 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.4013 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy41,534,221 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)2,866,442,315 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.4490 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy40,166,539 (G)
Estimated Equalized Valuation (as of 10/01/2008)2,843,460,004 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.4126 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy41,534,221 (J)
Estimated Equalized Valuation (as of 10/01/2008)2,843,460,004 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.4607 (L)
spacing
MAPLEWOOD TWP
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy54,503,526 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)2,055,989,880 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1002.6510 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy56,359,385 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)2,055,989,880 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1002.7412 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy54,503,526 (G)
Estimated Equalized Valuation (as of 10/01/2008)3,898,200,928 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.3982 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy56,359,385 (J)
Estimated Equalized Valuation (as of 10/01/2008)3,898,200,928 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.4458 (L)