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User Friendly Budgets
2009

SUSSEX - OGDENSBURG BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time267271274
spacing
Pupils on Roll - Special Full-Time465360
Private School Placements434

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 29,723 32,246
Revenues from Local Sources:
Local Tax Levy 10-1210 1,933,090 2,010,414 2,097,918
Tuition 10-1300 2,572 2,200 0
Interest Earned on Capital Reserve Funds 10-1XXX 7 500 200
Unrestricted Miscellaneous Revenues 10-1XXX 17,141 14,500 5,000
SUBTOTAL  1,952,810 2,027,614 2,103,118
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 1,351,953 0 0
Supplemental Core Curriculum Standards Aid 10-3112 124,035 0 0
Transportation Aid 10-3120 10,730 0 0
Special Education Aid 10-3130 449,628 0 0
Consolidated Aid 10-3195 41,338 0 0
Additional Formula Aid 10-3196 111,077 0 0
Other State Aids 10-3XXX 1,366 0 0
Categorical Special Education Aid 10-3132 0 139,229 144,731
Equalization Aid 10-3176 0 1,265,453 1,306,743
Categorical Security Aid 10-3177 0 23,780 24,337
Adjustment Aid 10-3178 0 682,968 635,675
Categorical Transportation Aid 10-3121 0 19,106 19,050
SUBTOTAL  2,090,127 2,130,536 2,130,536
Adjustment for Prior Year Encumbrances  0 19,654 0
Actual Revenues (Over)/Under Expenditures  297,860 0 0
TOTAL OPERATING BUDGET  4,340,797 4,207,527 4,265,900
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 0 7,053 0
Revenues from Federal Sources:
Title I 20-4411-4416 27,846 29,908 29,908
I.D.E.A. Part B (Handicapped) 20-4420-4429 85,133 83,983 83,462
Other 20-4XXX 15,658 14,260 14,260
TOTAL REVENUES FROM FEDERAL SOURCES  128,637 128,151 127,630
TOTAL GRANTS AND ENTITLEMENTS  128,637 135,204 127,630
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 3,443 688
Revenues from Local Sources:
Local Tax Levy 40-1210 57,714 66,037 67,556
TOTAL REVENUES FROM LOCAL SOURCES  57,714 66,037 67,556
Revenues from State Sources:
Debt Service Aid Type II 40-3160 28,773 27,946 27,114
TOTAL LOCAL REPAYMENT OF DEBT  86,487 97,426 95,358
Actual Revenues (Over)/Under Expenditures  8,725 0 0
TOTAL REPAYMENT OF DEBT  95,212 97,426 95,358
TOTAL REVENUES/SOURCES  4,564,646 4,440,157 4,488,888

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,307,0161,311,9131,244,498
Special Education 11-2XX-100-XXX522,455558,613527,229
Basic Skills/Remedial 11-230-100-XXX76,13646,23555,895
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX16,59610,6259,462
School Sponsored Athletics 11-402-100-XXX24,48828,51228,462
Summer School 11-422-XXX-XXX0027,375
Support Services:
Tuition 11-000-100-XXX95,99593,081120,840
Health Services 11-000-213-XXX56,40560,65359,616
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217104,730112,025111,195
Guidance 11-000-218-XXX11,28300
Child Study Teams 11-000-219-XXX224,945219,682252,402
Improvement of Instructional Services 11-000-221-XXX9,99904,800
Educational Media Services - School Library 11-000-222-XXX70,59239,57587,518
Instructional Staff Training Services 11-000-223-XXX6,4055,0004,550
General Administration 11-000-230-XXX194,250197,732150,726
School Administration 11-000-240-XXX134,226119,902137,116
Central Svcs & Admin Info Technology 11-000-25X-XXX160,687148,320153,439
Operation and Maintenance of Plant Services 11-000-26X-XXX386,323396,388379,584
Student Transportation Services 11-000-270-XXX128,439127,546123,607
Personal Services - Employee Benefits 11-XXX-XXX-2XX702,340731,225779,157
Food Services 11-000-310-XXX3,99000
Total Support Services Expenditures 2,290,6092,251,1292,364,550
TOTAL GENERAL CURRENT EXPENSE 4,237,3004,207,0274,257,471
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040500200
Equipment 12-XXX-XXX-73X94,18600
TOTAL CAPITAL EXPENDITURES 94,186500200
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X9,31108,229
OPERATING BUDGET GRAND TOTAL 4,340,7974,207,5274,265,900
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX07,0530
Federal Projects:
Title I 20-XXX-XXX-XXX27,84629,90829,908
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX85,13383,98383,462
Other Special Projects 20-XXX-XXX-XXX15,65814,26014,260
Total Federal Projects 128,637128,151127,630
TOTAL GRANTS AND ENTITLEMENTS 128,637135,204127,630
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX95,21297,42695,358
TOTAL REPAYMENT OF DEBT 95,21297,42695,358
Total Expenditures 4,564,6464,440,1574,488,888

 

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 Budget225,290247,084257,361225,115
  Repayment of Debt12,1683,4436880
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve14,81314,82015,32015,520
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve246,397000
      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 Cost11,88712,96812,69112,30412,015
Total Classroom Instruction7,2177,6347,6467,4117,033
Classroom-Salaries and Benefits6,8517,2407,4047,1266,808
Classroom-General Supplies and Textbooks247372222242183
Classroom-Purchased Services and Other11922204442
Total Support Services1,7081,8931,8611,6441,942
Support Services-Salaries and Benefits1,5951,6071,6081,4071,733
Total Administrative Costs1,5551,8661,5191,7161,593
Administration-Salaries and Benefits1,1361,4011,2331,3251,244
Total Operations and Maintenance of Plant1,2411,4001,4121,3841,306
Operations & Maintenance of Plant-Salary & Ben.661741762764778
Total Food Services Costs1613000
Total Extracurricular Costs150163156149141
Total Equipment Costs206304000
Employee Benefits as a % of Salaries24.925.626.426.627.9

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 SCHOOL DISTRICT MET WITH THE TOWN COUNCIL IN MARCH 2009. WE DISCUSSED
  • CURRENT SHARED SERVICES OF OUTDOOR EQUIPMENT AND SERVICES, PORTABLE FACI
  • LITIES, SNOWPLOWING AND LANDSCAPING. THE JOINT COMMITTEE WILL DISCUSS DOC
  • UMENT SHREDDING, RECORD RETENTION, WEBSITE UPDATE SERVICES GREEN ENERGY-S
  • AVING PROJECTS CABLE/INTERNET ACCESS, ETC. WE ARE CURRENTLY ACCEPTING QUO
  • TES ON A CONDUIT TO JOIN THE TWO BUILDINGS.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,097,918 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)116,440,565 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.8017 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,165,474 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)116,440,565 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.8597 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,097,918 (G)
Estimated Equalized Valuation (as of 10/01/2008)245,548,089 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.8544 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,165,474 (J)
Estimated Equalized Valuation (as of 10/01/2008)245,548,089 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.8819 (L)