>>OFFICE OF FISCAL POLICY AND PLANNING  >>USER FRIENDLY BUDGETS  >>ESSEX  >>ESSEX CO VOC-TECH

User Friendly Budgets
2010

ESSEX - ESSEX CO VOC-TECH

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual		October 15, 2009
Actual		October 15, 2010
Estimated
Pupils on Roll Regular Full-Time1,7981,7701,775
Pupils on Roll Regular Shared-Time131820
spacing
Pupils on Roll - Special Full-Time280254255
Pupils on Roll - Special Shared-Time928485
Post-Secondary - Full Time309269250

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual		2009-10
Revised		2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 0 443,690
Revenues from Local Sources:
County Tax Levy 10-1210 4,450,000 4,450,000 4,450,000
Tuition from LEAs 10-1310 12,993,653 13,617,766 12,900,495
Other Tuition 10-1320-1340 280,165 300,000 0
Other Restricted Miscellaneous Revenues 10-1XXX 0 0 150,000
Unrestricted Miscellaneous Revenues 10-1XXX 254,237 200,000 300,000
SUBTOTAL  17,978,055 18,567,766 17,800,495
Revenues from State Sources:
Categorical Special Education Aid 10-3132 1,183,759 1,229,678 151,900
Equalization Aid 10-3176 17,644,470 15,151,136 18,583,248
Categorical Security Aid 10-3177 854,998 959,761 0
SUBTOTAL  19,683,227 17,340,575 18,735,148
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 7,553 58,903 31,883
Equalization Aid - ARRA ESF 16-4520 0 3,233,334 0
Equalization Aid - ARRA GSF 17-4521 0 125,167 0
Adjustment for Prior Year Encumbrances  0 1,167,054 0
Actual Revenues (Over)/Under Expenditures  -2,595,493 0 0
TOTAL OPERATING BUDGET  35,073,342 40,492,799 37,011,216
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 48,637 91,598 60,000
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 182,348 36,204 100,000
TOTAL REVENUES FROM STATE SOURCES  182,348 36,204 100,000
Revenues from Federal Sources:
Title I 20-4411-4416 1,691,755 2,308,447 1,700,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 459,087 259,173 500,000
Vocational Education 20-4430 739,504 727,061 100,000
Adult Basic Education 20-4440 205,796 184,800 200,000
Private Industry Council (JTPA) 20-4700 0 0 250,000
Other 20-4XXX 229,942 2,590,663 100,000
TOTAL REVENUES FROM FEDERAL SOURCES  3,326,084 6,070,144 2,850,000
TOTAL GRANTS AND ENTITLEMENTS  3,557,069 6,197,946 3,010,000
TOTAL REVENUES/SOURCES  38,630,411 46,690,745 40,021,216
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  38,630,411 46,690,745 40,021,216

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures		2009-10
Rev. Approp.		2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX6,327,5127,237,5876,769,088
Bilingual Education 11-240-100-XXX394,932468,942413,303
Vocational Programs 11-3XX-100-XXX7,259,3077,757,8307,389,133
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX108,398134,602134,602
School Sponsored Athletics 11-402-100-XXX560,303568,005548,752
Community Services Programs/Operations 11-800-330-XXX332,01000
Support Services:
Health Services 11-000-213-XXX309,775340,413339,235
Guidance 11-000-218-XXX1,182,7081,253,1411,142,018
Child Study Teams 11-000-219-XXX699,129649,323644,654
Improvement of Instructional Services 11-000-221-XXX684,421731,028597,948
Educational Media Services - School Library 11-000-222-XXX266,513260,953257,005
Instructional Staff Training Services 11-000-223-XXX53,135100,86093,016
General Administration 11-000-230-XXX1,149,7421,555,7441,494,192
School Administration 11-000-240-XXX1,539,9441,635,5931,406,389
Central Svcs & Admin Info Technology 11-000-25X-XXX1,425,2001,858,1041,800,692
Operation and Maintenance of Plant Services 11-000-26X-XXX5,122,6256,096,9735,389,991
Student Transportation Services 11-000-270-XXX338,726498,526455,782
Personal Services - Employee Benefits 11-XXX-XXX-2XX6,111,9077,061,6977,093,304
Food Services 11-000-310-XXX050,00050,000
Total Support Services Expenditures 18,883,82522,092,35520,764,226
TOTAL GENERAL CURRENT EXPENSE 33,866,28738,259,32136,019,104
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X155,620842,1370
Facilities Acquisition and Construction Services 12-000-4XX-XXX188,424290,4790
TOTAL CAPITAL EXPENDITURES 344,0441,132,6160
Post-Secondary Programs:
Instruction 13-330-100-XXX215,213192,483192,483
Support Services 13-330-200-XXX19,32240,67438,591
Total Post-Secondary Programs 234,535233,157231,074
Summer School:
Instruction 13-422-100-XXX140,982152,19363,193
Total Summer School 140,982152,19363,193
Adult Education - Local:
Support Services 13-602-200-XXX132,786162,248158,177
Total Adult Education - Local 132,786162,248158,177
Vocational Evening - Local:
Instruction 13-629-100-XXX354,708553,264539,668
Total Vocational Evening - Local 354,708553,264539,668
TOTAL SPECIAL SCHOOLS 863,0111,100,862992,112
OPERATING BUDGET GRAND TOTAL 35,073,34240,492,79937,011,216
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX48,63791,59860,000
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX182,34836,204100,000
Total State Projects 182,34836,204100,000
Federal Projects:
Title I 20-XXX-XXX-XXX1,691,7552,308,4471,700,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX459,087259,173500,000
Vocational Education 20-XXX-XXX-XXX739,504727,061100,000
Adult Basic Education 20-XXX-XXX-XXX205,796184,800200,000
Private Industry Council (JTPA) 20-XXX-XXX-XXX00250,000
Other Special Projects 20-XXX-XXX-XXX229,9422,590,663100,000
Total Federal Projects 3,326,0846,070,1442,850,000
TOTAL GRANTS AND ENTITLEMENTS 3,557,0696,197,9463,010,000
Total Expenditures 38,630,41146,690,74540,021,216
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 38,630,41146,690,74540,021,216

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/08		Audited
Balance
6/30/09		Estimated
Balance
6/30/10		Estimated
Balance
6/30/11
Unassigned:
  General Operating Budget1,276,7882,063,2491,316,634872,944
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1,100,0002,200,0002,200,0002,200,000
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0000
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2007-08
Actual		2008-09
Actual		2009-10
Original
Budget		2009-10
Revised
Budget		2010-11
Proposed
Budget
Total Comparative Per Pupil Cost14,52116,10915,26016,15815,294
Total Classroom Instruction7,5148,4267,6928,3478,223
Classroom-Salaries and Benefits7,2527,9687,2897,9057,856
Classroom-General Supplies and Textbooks250424336357285
Classroom-Purchased Services and Other1334678582
Total Support Services1,6491,8981,8791,7941,722
Support Services-Salaries and Benefits1,5891,7561,7061,6751,610
Total Administrative Costs2,0942,2712,2872,4622,354
Administration-Salaries and Benefits1,5771,5001,6691,7041,617
Legal Costs00414242
Total Operations and Maintenance of Plant2,3892,6412,4412,8112,526
Operations & Maintenance of Plant-Salary & Ben.872949833994892
Total Food Services Costs00202121
Total Extracurricular Costs264372308341342
Total Equipment Costs22741573590
Employee Benefits as a % of Salaries27.426.126.726.731.7

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2010 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 2009-10 revised appropriations and 2010-11 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 New Jersey School Boards Assoc. Insurance Coop. All insurance policies
  • including Health Insurances Total premiums $6,334,047.
  • 2 Gasoline. All board owned vehicles are serviced by the County of Essex
  • at their Motor Pool pumps.
  • 3 Pupil Transportation. Essex County Ed Services Commission provides most
  • of the district's transportation.
  • 4 School and Shop Supplies. All school and shop supplies are purchased th
  • rough the Ed Data Coop in conjunction with 365 school districts. ECVS ove
  • r $500,000 this year.

 

Administrative Salaries
Employee Name: Elaine Rodriguez 
Job TitleAdministrative Assistant 
Base Annual Salary75,258 
Full Time Equivalents (FTE)1.0 
Shared with another district?N 
Member of Collective Bargaining Unit?N 
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 24 
  Contracted Number of Annual Sick Days10 
  Contracted Number of Annual Personal Days 3 
  Contracted Number of Annual Consulting Days 0 
  Number of Other Contracted Non-working Days 5 
  Description of Other Contracted Non-working DaysFamily Illness 
Benefits: 
Allowances0 
Bonuses0 
Stipends0 
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other0 
  Retirement Plans0 
Contractual Post-Employment Benefits Amount0 
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration0 
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: H Ronald Smith 
Job TitleBusiness Administrator Interim 
Base Annual Salary89,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?N 
Member of Collective Bargaining Unit?N 
Contract Terms: 
  Beginning Date of Contract11/19/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 0 
  Contracted Number of Annual Sick Days 0 
  Contracted Number of Annual Personal Days 0 
  Contracted Number of Annual Consulting Days 0 
  Number of Other Contracted Non-working Days 0 
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances600 
Bonuses0 
Stipends0 
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other0 
  Retirement Plans0 
Contractual Post-Employment Benefits Amount0 
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration0 
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Joyce Shears 
Job TitleAdministrative Assistant 
Base Annual Salary87,410 
Full Time Equivalents (FTE)1.0 
Shared with another district?N 
Member of Collective Bargaining Unit?N 
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 24 
  Contracted Number of Annual Sick Days10 
  Contracted Number of Annual Personal Days 3 
  Contracted Number of Annual Consulting Days 0 
  Number of Other Contracted Non-working Days 5 
  Description of Other Contracted Non-working DaysFamily Illness 
Benefits: 
Allowances0 
Bonuses0 
Stipends0 
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other0 
  Retirement Plans0 
Contractual Post-Employment Benefits Amount0 
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration0 
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Lori Tanner 
Job TitleAdministrative Assistant 
Base Annual Salary75,200 
Full Time Equivalents (FTE)1.0 
Shared with another district?N 
Member of Collective Bargaining Unit?N 
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 24 
  Contracted Number of Annual Sick Days10 
  Contracted Number of Annual Personal Days 3 
  Contracted Number of Annual Consulting Days 0 
  Number of Other Contracted Non-working Days 5 
  Description of Other Contracted Non-working DaysFamily Illness 
Benefits: 
Allowances0 
Bonuses0 
Stipends0 
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other0 
  Retirement Plans0 
Contractual Post-Employment Benefits Amount0 
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration0 
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Michael A Pennella 
Job TitleSuperintendent 
Base Annual Salary171,600 
Full Time Equivalents (FTE)1.0 
Shared with another district?N 
Member of Collective Bargaining Unit?N 
Contract Terms: 
  Beginning Date of Contract09/01/2008 
  Ending Date of Contract08/31/2011 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 24 
  Contracted Number of Annual Sick Days10 
  Contracted Number of Annual Personal Days 3 
  Contracted Number of Annual Consulting Days 0 
  Number of Other Contracted Non-working Days 0 
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances0 
Bonuses0 
Stipends0 
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other0 
  Retirement Plans0 
Contractual Post-Employment Benefits Amount0 
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration0 
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Michael Lewiciki 
Job TitleAdministrative Assistant 
Base Annual Salary86,020 
Full Time Equivalents (FTE)1.0 
Shared with another district?N 
Member of Collective Bargaining Unit?N 
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 24 
  Contracted Number of Annual Sick Days10 
  Contracted Number of Annual Personal Days 3 
  Contracted Number of Annual Consulting Days 0 
  Number of Other Contracted Non-working Days 5 
  Description of Other Contracted Non-working DaysFamily Illness 
Benefits: 
Allowances0 
Bonuses0 
Stipends0 
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other0 
  Retirement Plans0 
Contractual Post-Employment Benefits Amount0 
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration0 
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Murphy Durkin 
Job TitleAttorney 
Base Annual Salary96,813 
Full Time Equivalents (FTE)1.0 
Shared with another district?N 
Member of Collective Bargaining Unit?N 
Contract Terms: 
  Beginning Date of Contract11/01/2009 
  Ending Date of Contract10/31/2010 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 0 
  Contracted Number of Annual Sick Days 0 
  Contracted Number of Annual Personal Days 0 
  Contracted Number of Annual Consulting Days 0 
  Number of Other Contracted Non-working Days 0 
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances0 
Bonuses0 
Stipends0 
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other0 
  Retirement Plans0 
Contractual Post-Employment Benefits Amount0 
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration0 
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Spring Banks 
Job TitleAssistant Superintendent 
Base Annual Salary114,892 
Full Time Equivalents (FTE)1.0 
Shared with another district?N 
Member of Collective Bargaining Unit?N 
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 24 
  Contracted Number of Annual Sick Days10 
  Contracted Number of Annual Personal Days 3 
  Contracted Number of Annual Consulting Days 0 
  Number of Other Contracted Non-working Days 5 
  Description of Other Contracted Non-working DaysFamily Illness 
Benefits: 
Allowances0 
Bonuses0 
Stipends0 
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other0 
  Retirement Plans0 
Contractual Post-Employment Benefits Amount0 
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration0 
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments