>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>ESSEX  >>WEST ESSEX REGIONAL

User Friendly Budgets
2011-2012

ESSEX - WEST ESSEX REGIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time1,3521,3631,388
Pupils on Roll Regular Shared-Time664
spacing
Pupils on Roll - Special Full-Time213220252
Pupils on Roll - Special Shared-Time842
Private School Placements221612
spacing
Pupils Sent to Other Dists-Spec Ed Prog979
Pupils Received244

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 500,560 474,458
Transfers from Other Funds 10-5200 2,021 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 28,163,781 30,787,000 30,284,468
Tuition 10-1300 67,175 76,080 120,000
Unrestricted Miscellaneous Revenues 10-1XXX 204,258 300,000 250,000
SUBTOTAL  28,435,214 31,163,080 30,654,468
Revenues from State Sources:
Extraordinary Aid 10-3131 378,975 0 0
Other State Aids 10-3XXX 65,983 0 0
Categorical Special Education Aid 10-3132 808,283 178,991 480,461
Categorical Security Aid 10-3177 123,557 0 0
Categorical Transportation Aid 10-3121 703,158 0 0
SUBTOTAL  2,079,956 178,991 480,461
Revenues from Federal Sources:
Education Jobs Fund 18-4522 0 0 55,827
SUBTOTAL  0 0 55,827
Adjustment for Prior Year Encumbrances  0 704,615 0
Actual Revenues (Over)/Under Expenditures  -673,847 0 0
TOTAL OPERATING BUDGET  29,843,344 32,547,246 31,665,214
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 1,600 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 30,062 61,268 52,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 467,259 270,603 278,887
Other 20-4XXX 18,261 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  515,582 331,871 330,887
TOTAL GRANTS AND ENTITLEMENTS  517,182 331,871 330,887
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 261,272 0
Transfers from Other Funds 40-5200 261,272 1,138,728 0
Revenues from Local Sources:
Local Tax Levy 40-1210 2,188,875 1,090,680 2,546,355
TOTAL REVENUES FROM LOCAL SOURCES  2,188,875 1,090,680 2,546,355
TOTAL LOCAL REPAYMENT OF DEBT  2,450,147 2,490,680 2,546,355
Actual Revenues (Over)/Under Expenditures  -261,272 0 0
TOTAL REPAYMENT OF DEBT  2,188,875 2,490,680 2,546,355
TOTAL REVENUES/SOURCES  32,549,401 35,369,797 34,542,456
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  32,549,401 35,369,797 34,542,456

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX9,874,8909,853,3619,858,667
Special Education 11-2XX-100-XXX2,078,9092,011,3982,195,409
Bilingual Education 11-240-100-XXX23,92223,92328,962
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX206,869216,778224,503
School Sponsored Athletics 11-402-100-XXX942,367987,8811,083,486
Community Services Programs/Operations 11-800-330-XXX025,0007,000
Support Services:
Tuition 11-000-100-XXX1,762,7362,115,7212,115,409
Attendance and Social Work Services 11-000-211-XXX61,54761,77868,240
Health Services 11-000-213-XXX186,470186,656185,470
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21778,884106,380164,036
Guidance 11-000-218-XXX959,1951,053,6721,075,639
Child Study Teams 11-000-219-XXX559,214663,822614,847
Educational Media Services - School Library 11-000-222-XXX329,098310,537341,569
Instructional Staff Training Services 11-000-223-XXX456,624497,387602,620
General Administration 11-000-230-XXX547,322737,822709,575
School Administration 11-000-240-XXX1,432,7621,280,6621,270,981
Central Svcs & Admin Info Technology 11-000-25X-XXX646,570456,040394,159
Operation and Maintenance of Plant Services 11-000-26X-XXX2,538,7553,140,3413,037,777
Student Transportation Services 11-000-270-XXX2,369,4401,863,1042,052,392
Personal Services - Employee Benefits 11-XXX-XXX-2XX4,061,4334,797,9654,887,702
Total Support Services Expenditures 15,990,05017,271,88717,520,416
TOTAL GENERAL CURRENT EXPENSE 29,117,00730,390,22830,918,443
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X48,296300,2750
Facilities Acquisition and Construction Services 12-000-4XX-XXX638,0371,856,743746,771
TOTAL CAPITAL EXPENDITURES 686,3332,157,018746,771
Transfer of Funds to Charter Schools 10-000-100-56X40,00400
OPERATING BUDGET GRAND TOTAL 29,843,34432,547,24631,665,214
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX1,60000
Federal Projects:
Title I 20-XXX-XXX-XXX30,06261,26852,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX467,259270,603278,887
Other Special Projects 20-XXX-XXX-XXX18,26100
Total Federal Projects 515,582331,871330,887
TOTAL GRANTS AND ENTITLEMENTS 517,182331,871330,887
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,188,8752,490,6802,546,355
TOTAL REPAYMENT OF DEBT 2,188,8752,490,6802,546,355
Total Expenditures 32,549,40135,369,79734,542,456
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 32,549,40135,369,79734,542,456

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/09
Audited
Balance
6/30/10
Estimated
Balance
6/30/11
Estimated
Balance
6/30/12
Unassigned:
  General Operating Budget911,357859,3691,097,218622,760
  Repayment of Debt0261,27200
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve1138,729138,729138,729
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve297,917297,91700
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2008-09
Actual
2009-10
Actual
2010-11
Original
Budget
2010-11
Revised
Budget
2011-12
Proposed
Budget
Total Comparative Per Pupil Cost15,21615,94416,07216,61516,263
Total Classroom Instruction8,5539,3068,9509,2609,211
Classroom-Salaries and Benefits8,1388,8078,4788,7758,802
Classroom-General Supplies and Textbooks255376358368256
Classroom-Purchased Services and Other160122114117153
Total Support Services1,8632,0182,1382,2102,278
Support Services-Salaries and Benefits1,6851,7941,8971,9631,992
Total Administrative Costs1,9571,9161,7781,8371,726
Administration-Salaries and Benefits1,6061,5961,4141,4631,418
Legal Costs016767860
Total Operations and Maintenance of Plant2,0611,8432,1502,2172,093
Operations & Maintenance of Plant-Salary & Ben.1,1011,1661,1441,1841,157
Total Food Services Costs00000
Total Extracurricular Costs781861861891950
Total Equipment Costs393101890
Employee Benefits as a % of Salaries21.322.824.325.326.7

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2011 Taxpayers Guide to Education Spending (formerly Comparative Spending Guide) and can be found on the Department of Education's Internet address: http://www.state.nj.us/education under Finance. This publication is available in the board office and public libraries. The same calculations were performed using the 2010-11 revised appropriations and 2011-12 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
  • Transportation - Sussex County CO-OP with Sending Districts
  • Energy - Gas Supply CO-Op with Area Districts
  • Work Comp Insurance - Morris Essex Insurance Group CO-OP
  • Supplies - Ed-Data
  • Technology - E-Rate Rebates

 

Estimated Tax Rate Information
ESSEX FELLS
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,603,664 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)767,918,048 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1000.3391 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,822,583 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)767,918,048 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1000.3676 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,603,664 (G)
Estimated Equalized Valuation (as of 10/01/2010)804,845,000 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.3235 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,822,583 (J)
Estimated Equalized Valuation (as of 10/01/2010)804,845,000 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.3507 (L)
spacing
FAIRFIELD
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy13,317,034 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)3,110,363,948 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1000.4282 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy14,436,747 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)3,110,363,948 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1000.4641 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy13,317,034 (G)
Estimated Equalized Valuation (as of 10/01/2010)2,994,022,248 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.4448 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy14,436,747 (J)
Estimated Equalized Valuation (as of 10/01/2010)2,994,022,248 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.4822 (L)
spacing
NORTH CALDWELL
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,929,623 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)1,639,590,500 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1000.4226 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy7,512,274 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)1,639,590,500 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1000.4582 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,929,623 (G)
Estimated Equalized Valuation (as of 10/01/2010)1,767,502,544 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.3921 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy7,512,274 (J)
Estimated Equalized Valuation (as of 10/01/2010)1,767,502,544 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.4250 (L)
spacing
ROSELAND
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy7,635,698 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)1,817,466,392 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1000.4201 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy8,087,058 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)1,817,466,392 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1000.4450 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy7,635,698 (G)
Estimated Equalized Valuation (as of 10/01/2010)1,808,074,354 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.4223 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy8,087,058 (J)
Estimated Equalized Valuation (as of 10/01/2010)1,808,074,354 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.4473 (L)

 

Administrative Salaries
Employee Name: Michael Falkowski 
Job TitleBusiness Administrator 
Base Annual Salary117,500 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract05/17/2010 
  Ending Date of Contract05/17/2011 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days 15 
  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 Days 14 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days 15 
  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