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User Friendly Budgets
2009

ESSEX - WEST ESSEX REGIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time1,3501,3641,373
Pupils on Roll Regular Shared-Time10512
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Pupils on Roll - Special Full-Time213205208
Pupils on Roll - Special Shared-Time11819
Private School Placements243127
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Pupils Sent to Other Districts-Reg Prog700
Pupils Sent to Other Dists-Spec Ed Prog71010
Pupils Received211
Pupils in State Facilities100

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 818,000 105,774
Transfers from Other Funds 10-5200 107,564 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 26,009,320 27,347,610 28,131,681
Tuition 10-1300 46,944 119,600 25,000
Unrestricted Miscellaneous Revenues 10-1XXX 736,165 235,000 200,000
SUBTOTAL  26,792,429 27,702,210 28,356,681
Revenues from State Sources:
Transportation Aid 10-3120 578,467 0 0
Special Education Aid 10-3130 628,699 0 0
Bilingual Education 10-3140 3,522 0 0
Stabilization Aid 10-3171 99,284 0 0
Extraordinary Aid 10-3131 122,285 167,932 0
Consolidated Aid 10-3195 118,282 0 0
Additional Formula Aid 10-3196 90,004 0 0
Other State Aids 10-3XXX 181,893 0 0
Categorical Special Education Aid 10-3132 0 915,273 808,283
Categorical Security Aid 10-3177 0 120,817 123,557
Categorical Transportation Aid 10-3121 0 648,441 752,691
SUBTOTAL  1,822,436 1,852,463 1,684,531
Actual Revenues (Over)/Under Expenditures  266,830 0 0
TOTAL OPERATING BUDGET  28,989,259 30,372,673 30,146,986
GRANTS AND ENTITLEMENTS
Revenues from Federal Sources:
Title I 20-4411-4416 40,890 40,890 65,268
I.D.E.A. Part B (Handicapped) 20-4420-4429 259,015 267,467 274,281
Other 20-4XXX 26,626 27,501 0
TOTAL REVENUES FROM FEDERAL SOURCES  326,531 335,858 339,549
TOTAL GRANTS AND ENTITLEMENTS  326,531 335,858 339,549
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 2,279,000 2,234,375 2,188,875
TOTAL REVENUES FROM LOCAL SOURCES  2,279,000 2,234,375 2,188,875
TOTAL LOCAL REPAYMENT OF DEBT  2,279,000 2,234,375 2,188,875
TOTAL REPAYMENT OF DEBT  2,279,000 2,234,375 2,188,875
TOTAL REVENUES/SOURCES  31,594,790 32,942,906 32,675,410

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX9,406,3489,838,7919,140,919
Special Education 11-2XX-100-XXX1,864,2681,731,3641,848,043
Basic Skills/Remedial 11-230-100-XXX35,61833,38833,270
Bilingual Education 11-240-100-XXX16,54016,1230
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX242,287249,673192,170
School Sponsored Athletics 11-402-100-XXX955,0421,126,4791,101,558
Support Services:
Tuition 11-000-100-XXX1,752,2392,452,4912,404,199
Attendance and Social Work Services 11-000-211-XXX120,016117,823103,828
Health Services 11-000-213-XXX175,170186,009183,110
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217107,165155,550145,190
Guidance 11-000-218-XXX1,043,0481,094,6851,127,569
Child Study Teams 11-000-219-XXX597,486676,821604,280
Educational Media Services - School Library 11-000-222-XXX313,327266,810405,705
Instructional Staff Training Services 11-000-223-XXX358,926410,915454,493
General Administration 11-000-230-XXX909,989730,706765,510
School Administration 11-000-240-XXX1,082,3351,176,6771,169,852
Central Svcs & Admin Info Technology 11-000-25X-XXX460,060575,918492,635
Operation and Maintenance of Plant Services 11-000-26X-XXX2,977,4982,871,2003,189,239
Student Transportation Services 11-000-270-XXX2,198,0352,106,1132,206,481
Personal Services - Employee Benefits 11-XXX-XXX-2XX3,866,2293,883,1983,862,027
Total Support Services Expenditures 15,961,52316,704,91617,114,118
TOTAL GENERAL CURRENT EXPENSE 28,481,62629,700,73429,430,078
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-60400400,000
Equipment 12-XXX-XXX-73X083,0000
Facilities Acquisition and Construction Services 12-000-4XX-XXX507,633588,939316,908
TOTAL CAPITAL EXPENDITURES 507,633671,939716,908
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 28,989,25930,372,67330,146,986
GRANTS AND ENTITLEMENTS
Federal Projects:
Title I 20-XXX-XXX-XXX40,89040,89065,268
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX259,015267,467274,281
Other Special Projects 20-XXX-XXX-XXX26,62627,5010
Total Federal Projects 326,531335,858339,549
TOTAL GRANTS AND ENTITLEMENTS 326,531335,858339,549
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,279,0002,234,3752,188,875
TOTAL REPAYMENT OF DEBT 2,279,0002,234,3752,188,875
Total Expenditures 31,594,79032,942,90632,675,410

 

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 Budget642,7651,531,227713,227607,453
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve111400,001
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve791,341000
      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 Cost14,68415,04715,18515,94615,530
Total Classroom Instruction8,0758,4398,4678,8918,271
Classroom-Salaries and Benefits7,7078,0397,9978,3987,705
Classroom-General Supplies and Textbooks258282325341397
Classroom-Purchased Services and Other110118146153168
Total Support Services2,0852,0092,0962,2012,255
Support Services-Salaries and Benefits1,9021,8491,8701,9642,033
Total Administrative Costs1,8281,7121,7341,8201,746
Administration-Salaries and Benefits1,1511,2011,3531,4211,360
Total Operations and Maintenance of Plant1,8482,0251,9182,0142,204
Operations & Maintenance of Plant-Salary & Ben.9581,0651,0131,0641,164
Total Food Services Costs00000
Total Extracurricular Costs8488629701,019936
Total Equipment Costs114050530
Employee Benefits as a % of Salaries21.222.7222221.6

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
  • School Specialty Purchase of office supplies
  • ACES Refunds for energy use
  • E-Rate Refunds for technology and communications
  • West Essex Consortium common purchase of technology eqt
  • Essex County Coop Use of professional services
  • Grants NCLB With sending districts
  • MEIG Pool for Workers Comp Ins
  • ACT telephone cost reduction
  • Ed Services bidding for products and services

 

Estimated Tax Rate Information
ESSEX FELLS
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,629,393 (A)
Estimated Net Taxable Valuation (as of 01/15/2009)2,629,393 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x100100.00 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,836,982 (D)
Estimated Net Taxable Valuation (as of 01/15/2009)2,629,393 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x100107.89 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,629,393 (G)
Estimated Equalized Valuation (as of 03/11/2009)1,062,701,700 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.2474 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,836,982 (J)
Estimated Equalized Valuation (as of 03/11/2009)1,062,701,700 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.2670 (L)
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FAIRFIELD
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy11,808,424 (A)
Estimated Net Taxable Valuation (as of 01/15/2009)11,808,424 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x100100.00 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy12,740,690 (D)
Estimated Net Taxable Valuation (as of 01/15/2009)11,808,424 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x100107.89 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy11,808,424 (G)
Estimated Equalized Valuation (as of 03/11/2009)3,104,107,400 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.3804 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy12,740,690 (J)
Estimated Equalized Valuation (as of 03/11/2009)3,104,107,400 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.4104 (L)
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NORTH CALDWELL
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,659,486 (A)
Estimated Net Taxable Valuation (as of 01/15/2009)6,659,486 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x100100.00 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy7,185,247 (D)
Estimated Net Taxable Valuation (as of 01/15/2009)6,659,486 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x100107.89 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,659,486 (G)
Estimated Equalized Valuation (as of 03/11/2009)1,812,575,400 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.3674 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy7,185,247 (J)
Estimated Equalized Valuation (as of 03/11/2009)1,812,575,400 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.3964 (L)
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ROSELAND
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy7,034,378 (A)
Estimated Net Taxable Valuation (as of 01/15/2009)7,034,378 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x100100.00 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy7,589,737 (D)
Estimated Net Taxable Valuation (as of 01/15/2009)7,034,378 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x100107.89 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy7,034,378 (G)
Estimated Equalized Valuation (as of 01/15/2009)2,024,081,439 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.3475 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy7,589,737 (J)
Estimated Equalized Valuation (as of 01/15/2009)2,024,081,439 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.3750 (L)