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User Friendly Budgets
2010

ESSEX - WEST ESSEX REGIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time1,3641,3521,387
Pupils on Roll Regular Shared-Time566
spacing
Pupils on Roll - Special Full-Time205213235
Pupils on Roll - Special Shared-Time8810
Private School Placements312222
spacing
Pupils Sent to Other Districts-Reg Prog002
Pupils Sent to Other Dists-Spec Ed Prog1095
Pupils Received122

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 105,774 500,560
Transfers from Other Funds 10-5200 47,839 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 27,347,610 28,131,681 30,787,000
Tuition 10-1300 20,635 25,000 76,080
Unrestricted Miscellaneous Revenues 10-1XXX 303,788 200,000 300,000
SUBTOTAL  27,672,033 28,356,681 31,163,080
Revenues from State Sources:
Extraordinary Aid 10-3131 517,273 0 0
Other State Aids 10-3XXX 98,944 0 0
Categorical Special Education Aid 10-3132 915,273 808,283 178,991
Categorical Security Aid 10-3177 28,898 123,557 0
Categorical Transportation Aid 10-3121 648,441 752,691 0
SUBTOTAL  2,208,829 1,684,531 178,991
Actual Revenues (Over)/Under Expenditures  231,445 0 0
TOTAL OPERATING BUDGET  30,160,146 30,146,986 31,842,631
GRANTS AND ENTITLEMENTS
Revenues from Federal Sources:
Title I 20-4411-4416 42,125 65,268 61,268
I.D.E.A. Part B (Handicapped) 20-4420-4429 278,711 274,281 270,603
Other 20-4XXX 22,918 323,171 0
TOTAL REVENUES FROM FEDERAL SOURCES  343,754 662,720 331,871
TOTAL GRANTS AND ENTITLEMENTS  343,754 662,720 331,871
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 261,272
Transfers from Other Funds 40-5200 0 0 1,138,728
Revenues from Local Sources:
Local Tax Levy 40-1210 2,234,375 2,188,875 1,090,680
TOTAL REVENUES FROM LOCAL SOURCES  2,234,375 2,188,875 1,090,680
TOTAL LOCAL REPAYMENT OF DEBT  2,234,375 2,188,875 2,490,680
TOTAL REPAYMENT OF DEBT  2,234,375 2,188,875 2,490,680
TOTAL REVENUES/SOURCES  32,738,275 32,998,581 34,665,182
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  32,738,275 32,998,581 34,665,182

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX9,578,7679,040,9199,851,992
Special Education 11-2XX-100-XXX2,019,8461,848,0432,011,398
Basic Skills/Remedial 11-230-100-XXX19,35933,2700
Bilingual Education 11-240-100-XXX15,594023,923
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX221,342192,170216,778
School Sponsored Athletics 11-402-100-XXX875,8951,101,558985,879
Community Services Programs/Operations 11-800-330-XXX0025,000
Support Services:
Tuition 11-000-100-XXX2,275,7012,404,1992,097,235
Attendance and Social Work Services 11-000-211-XXX123,293103,82861,778
Health Services 11-000-213-XXX184,241183,110186,656
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217133,193145,190106,380
Guidance 11-000-218-XXX999,6511,127,5691,053,672
Child Study Teams 11-000-219-XXX463,214604,280663,822
Educational Media Services - School Library 11-000-222-XXX259,229405,705310,537
Instructional Staff Training Services 11-000-223-XXX396,583454,493497,387
General Administration 11-000-230-XXX720,547765,510737,822
School Administration 11-000-240-XXX1,476,6731,269,8521,280,637
Central Svcs & Admin Info Technology 11-000-25X-XXX555,518492,635456,040
Operation and Maintenance of Plant Services 11-000-26X-XXX3,050,1193,189,2393,140,231
Student Transportation Services 11-000-270-XXX2,423,6692,206,4811,861,778
Personal Services - Employee Benefits 11-XXX-XXX-2XX3,765,5473,862,0274,613,818
Total Support Services Expenditures 16,827,17817,214,11817,067,793
TOTAL GENERAL CURRENT EXPENSE 29,557,98129,430,07830,182,763
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-6040400,0000
Equipment 12-XXX-XXX-73X62,83900
Facilities Acquisition and Construction Services 12-000-4XX-XXX539,326316,9081,659,868
TOTAL CAPITAL EXPENDITURES 602,165716,9081,659,868
OPERATING BUDGET GRAND TOTAL 30,160,14630,146,98631,842,631
SPECIAL GRANTS AND ENTITLEMENTS
Federal Projects:
Title I 20-XXX-XXX-XXX42,12565,26861,268
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX278,711274,281270,603
Other Special Projects 20-XXX-XXX-XXX22,918323,1710
Total Federal Projects 343,754662,720331,871
TOTAL GRANTS AND ENTITLEMENTS 343,754662,720331,871
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,234,3752,188,8752,490,680
TOTAL REPAYMENT OF DEBT 2,234,3752,188,8752,490,680
Total Expenditures 32,738,27532,998,58134,665,182
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 32,738,27532,998,58134,665,182

 

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 Budget1,531,227911,357805,583602,940
  Repayment of Debt00261,2720
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1116,93916,939
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0297,917297,9170
      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 Cost15,04715,21615,53015,77216,072
Total Classroom Instruction8,4398,5538,2718,3238,950
Classroom-Salaries and Benefits8,0398,1387,7057,7488,478
Classroom-General Supplies and Textbooks282255397404358
Classroom-Purchased Services and Other118160169171114
Total Support Services2,0091,8632,2552,2902,138
Support Services-Salaries and Benefits1,8491,6852,0332,0641,897
Total Administrative Costs1,7121,9571,7461,8501,778
Administration-Salaries and Benefits1,2011,6061,3601,4581,414
Legal Costs00959676
Total Operations and Maintenance of Plant2,0252,0612,2042,2392,150
Operations & Maintenance of Plant-Salary & Ben.1,0651,1011,1641,1821,144
Total Food Services Costs00000
Total Extracurricular Costs862781936950861
Total Equipment Costs039000
Employee Benefits as a % of Salaries22.721.321.621.624.3

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
  • School Specialty-office supplies
  • ACES-energy refunds
  • E-rate participation-technology & communications
  • West EssexConsortium-purchase of technology equipment
  • Essex County CO-OP -use of professional services
  • Sussex County CO-OP -transportation SE & bidding services
  • Morris Essex Insurance Group MEIG -workers comp pool
  • ACT -telecommunications cost reduction
  • ED DATA -bidding for products & services

 

Estimated Tax Rate Information
ESSEX FELLS
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,718,573 (A)
Estimated Net Taxable Valuation (as of 01/27/2010)828,588,419 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.3281 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,814,883 (D)
Estimated Net Taxable Valuation (as of 01/27/2010)828,588,419 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.3397 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,718,573 (G)
Estimated Equalized Valuation (as of 10/01/2009)828,588,419 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.3281 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,814,883 (J)
Estimated Equalized Valuation (as of 10/01/2009)828,588,419 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.3397 (L)
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FAIRFIELD
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy13,165,573 (A)
Estimated Net Taxable Valuation (as of 01/27/2010)3,095,269,196 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.4253 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy13,631,985 (D)
Estimated Net Taxable Valuation (as of 01/27/2010)3,095,269,196 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.4404 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy13,165,573 (G)
Estimated Equalized Valuation (as of 10/01/2009)3,095,269,196 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.4253 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy13,631,985 (J)
Estimated Equalized Valuation (as of 10/01/2009)3,095,269,196 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.4404 (L)
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NORTH CALDWELL
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy7,065,604 (A)
Estimated Net Taxable Valuation (as of 01/27/2010)1,808,237,504 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.3907 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy7,315,915 (D)
Estimated Net Taxable Valuation (as of 01/27/2010)1,808,237,504 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.4046 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy7,065,604 (G)
Estimated Equalized Valuation (as of 10/01/2009)1,808,237,504 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.3907 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy7,315,915 (J)
Estimated Equalized Valuation (as of 10/01/2009)1,808,237,504 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.4046 (L)
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ROSELAND
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy7,837,249 (A)
Estimated Net Taxable Valuation (as of 01/27/2010)1,954,040,618 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.4011 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy8,114,897 (D)
Estimated Net Taxable Valuation (as of 01/27/2010)1,954,040,618 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.4153 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy7,837,249 (G)
Estimated Equalized Valuation (as of 10/01/2009)1,954,040,618 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.4011 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy8,114,897 (J)
Estimated Equalized Valuation (as of 10/01/2009)1,954,040,618 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.4153 (L)

 

Administrative Salaries
Employee Name: Gary Grembowiec 
Job TitleBusiness Administrator 
Base Annual Salary136,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract08/19/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days 13 
  Description of Other Contracted Non-working Daysholidays 
Benefits: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount
  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 Remuneration
  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: Thomas McMahon 
Job TitleSuperintendent 
Base Annual Salary190,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract01/08/2010 
  Ending Date of Contract06/30/2014 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days14 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days 13 
  Description of Other Contracted Non-working Daysholidays 
Benefits: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount
  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 Remuneration
  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