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User Friendly Budgets
2012-13

ESSEX - WEST ESSEX REGIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time1,3631,3661,387
Pupils on Roll Regular Shared-Time666
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Pupils on Roll - Special Full-Time220242262
Pupils on Roll - Special Shared-Time435
Private School Placements162126
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Pupils Sent to Other Districts-Reg Prog010
Pupils Sent to Other Dists-Spec Ed Prog777
Pupils Received430

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 474,458 301,470
Revenues from Local Sources:
Local Tax Levy 10-1210 30,787,000 30,284,468 30,890,157
Tuition 10-1300 145,971 120,000 0
Other Restricted Miscellaneous Revenues 10-1XXX 359,117 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 161,453 250,000 300,000
SUBTOTAL  31,453,541 30,654,468 31,190,157
Revenues from State Sources:
Extraordinary Aid 10-3131 413,891 0 0
Other State Aids 10-3XXX 99,906 0 0
Categorical Special Education Aid 10-3132 178,991 480,461 818,396
Categorical Security Aid 10-3177 0 0 24,171
Categorical Transportation Aid 10-3121 0 0 153,575
SUBTOTAL  692,788 480,461 996,142
Revenues from Federal Sources:
SUBTOTAL  0 55,827 0
Adjustment for Prior Year Encumbrances  0 340,162 0
Actual Revenues (Over)/Under Expenditures  -601,175 0 0
TOTAL OPERATING BUDGET  31,545,154 32,005,376 32,487,769
GRANTS AND ENTITLEMENTS
Revenues from Federal Sources:
Title I 20-4411-4416 30,158 52,000 52,000
Title II 20-4451-4455 14,990 0 0
Title IV 20-4471-4474 75 0 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 407,172 278,887 287,774
TOTAL REVENUES FROM FEDERAL SOURCES  452,395 330,887 339,774
TOTAL GRANTS AND ENTITLEMENTS  452,395 330,887 339,774
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 1
Transfers from Other Funds 40-5200 1,138,728 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 1,090,680 2,546,355 2,507,679
TOTAL REVENUES FROM LOCAL SOURCES  1,090,680 2,546,355 2,507,679
TOTAL LOCAL REPAYMENT OF DEBT  2,229,408 2,546,355 2,507,680
Actual Revenues (Over)/Under Expenditures  261,271 0 0
TOTAL REPAYMENT OF DEBT  2,490,679 2,546,355 2,507,680
TOTAL REVENUES/SOURCES  34,488,228 34,882,618 35,335,223
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  34,488,228 34,882,618 35,335,223

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX10,371,23710,013,23910,495,921
Special Education 11-2XX-100-XXX1,972,0892,195,4092,237,668
Bilingual Education 11-240-100-XXX13,76528,96216,653
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX212,872216,502223,227
School Sponsored Athletics 11-402-100-XXX965,8091,093,4761,072,002
Community Services Programs/Operations 11-800-330-XXX07,0000
Support Services:
Tuition 11-000-100-XXX1,505,9972,015,9592,094,845
Attendance and Social Work Services 11-000-211-XXX61,28068,24069,964
Health Services 11-000-213-XXX190,967185,470186,275
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21783,983164,036138,747
Guidance 11-000-218-XXX1,077,943970,753981,184
Child Study Teams 11-000-219-XXX506,800690,997754,160
Educational Media Services - School Library 11-000-222-XXX333,301344,769387,888
Instructional Staff Training Services 11-000-223-XXX465,531609,020620,512
General Administration 11-000-230-XXX638,740780,075642,654
School Administration 11-000-240-XXX1,171,6601,397,9311,557,417
Central Svcs & Admin Info Technology 11-000-25X-XXX524,203433,159398,869
Operation and Maintenance of Plant Services 11-000-26X-XXX2,880,5613,040,7273,189,808
Student Transportation Services 11-000-270-XXX1,768,0212,052,3921,887,900
Personal Services - Employee Benefits 11-XXX-XXX-2XX4,358,6654,765,3025,076,705
Total Support Services Expenditures 15,567,65217,518,83017,986,928
TOTAL GENERAL CURRENT EXPENSE 29,103,42431,073,41832,032,399
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X351,012136,29797,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX2,072,087795,661358,370
TOTAL CAPITAL EXPENDITURES 2,423,099931,958455,370
Transfer of Funds to Charter Schools 10-000-100-56X18,63100
OPERATING BUDGET GRAND TOTAL 31,545,15432,005,37632,487,769
SPECIAL GRANTS AND ENTITLEMENTS
Federal Projects:
Title I 20-XXX-XXX-XXX30,15852,00052,000
Title II 20-XXX-XXX-XXX14,99000
Title IV 20-XXX-XXX-XXX7500
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX407,172278,887287,774
Total Federal Projects 452,395330,887339,774
TOTAL GRANTS AND ENTITLEMENTS 452,395330,887339,774
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,490,6792,546,3552,507,680
TOTAL REPAYMENT OF DEBT 2,490,6792,546,3552,507,680
Total Expenditures 34,488,22834,882,61835,335,223
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 34,488,22834,882,61835,335,223

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/10
Audited
Balance
6/30/11
Estimated
Balance
6/30/12
Estimated
Balance
6/30/13
Unassigned:
  General Operating Budget859,3691,592,914934,774633,304
  Repayment of Debt261,272110
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve138,729638,7291,123,8811,123,881
      Adult Education Programs0000
      Maintenance Reserve030,00030,00030,000
      Legal Reserve297,917000
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2009-10
Actual
2010-11
Actual
2011-12
Original
Budget
2011-12
Revised
Budget
2012-13
Proposed
Budget
Total Budgetary Comparative Per Pupil Cost15,94416,20916,26316,73716,954
Total Classroom Instruction9,3069,5529,2119,4269,631
Classroom-Salaries and Benefits8,8078,9998,8028,9139,022
Classroom-General Supplies and Textbooks376354256356438
Classroom-Purchased Services and Other122199153157171
Total Support Services2,0182,0892,2782,2812,300
Support Services-Salaries and Benefits1,7941,9151,9921,9391,890
Total Administrative Costs1,9161,6911,7261,9271,919
Administration-Salaries and Benefits1,5961,3491,4181,5441,635
Legal Costs016486451
Total Operations and Maintenance of Plant1,8432,0072,0932,1272,167
Operations & Maintenance of Plant-Salary & Ben.1,1669841,1571,1721,119
Board Contribution to Food Services00000
Total Extracurricular Costs861871950964930
Total Equipment Costs3122108559
Employee Benefits as a % of Salaries22.824.626.72627.1

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2012 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 2011-12 revised appropriations and 2012-13 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.

 

Estimated Tax Rate Information
ESSEX FELLS
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,769,999 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)768,783,063 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1000.3603 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,994,868 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)768,783,063 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1000.3896 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,769,999 (G)
Estimated Equalized Valuation (as of 10/01/2011)762,608,583 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.3632 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,994,868 (J)
Estimated Equalized Valuation (as of 10/01/2011)762,608,583 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.3927 (L)
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FAIRFIELD
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy13,055,656 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)3,087,558,937 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1000.4228 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy14,115,521 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)3,087,558,937 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1000.4572 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy13,055,656 (G)
Estimated Equalized Valuation (as of 10/01/2011)2,928,230,680 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.4459 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy14,115,521 (J)
Estimated Equalized Valuation (as of 10/01/2011)2,928,230,680 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.4820 (L)
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NORTH CALDWELL
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,747,693 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)1,580,750,300 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1000.4269 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy7,295,475 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)1,580,750,300 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1000.4615 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,747,693 (G)
Estimated Equalized Valuation (as of 10/01/2011)1,675,732,099 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.4027 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy7,295,475 (J)
Estimated Equalized Valuation (as of 10/01/2011)1,675,732,099 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.4354 (L)
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ROSELAND
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy7,875,478 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)1,806,065,920 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1000.4361 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy8,525,595 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)1,806,065,920 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1000.4721 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy7,875,478 (G)
Estimated Equalized Valuation (as of 10/01/2011)1,967,664,784 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.4002 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy8,525,595 (J)
Estimated Equalized Valuation (as of 10/01/2011)1,967,664,784 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.4333 (L)

 

Administrative Salaries
Employee Name: Mr. Brian Shanley 
Job TitleCoordinator/Dir./Mgr./Supvr. BUILDINGS & GROUNDS 
Base Annual Salary109,100 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days261 
  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
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances1,020 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other11,365 
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  Description of: 
   Buyback of Sick Days at the End of ContractMAX $15K AT RETIREMENT, $105/DAY 
   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: Mr. Michael Falkowski 
Job TitleBusiness Administrator 
Base Annual Salary121,890 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days261 
  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
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances5,645 
Bonuses
Stipends9,000 
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other20,211 
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  Description of: 
   Buyback of Sick Days at the End of ContractMAX 15K AT RETIREMENT, $125/DAY 
   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: Mrs. Barbara Longo 
Job TitleSuperintendent 
Base Annual Salary157,500 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract08/24/2011 
  Ending Date of Contract07/01/2015 
  Contracted Number of Annual Work Days261 
  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
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances9,495 
Bonuses23,625 
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other19,182 
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  Description of: 
   Buyback of Sick Days at the End of ContractMAX 15K AT RETIREMENT, $125/DAY 
   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: Ms. Kathleen Bergen 
Job TitleSecretary CONF. FOR SUPERINTENDTENT 
Base Annual Salary79,020 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days261 
  Contracted Number of Annual Vacation Days 25 
  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
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other8,609 
  Retirement Plans
Contractual Post-Employment Benefits Amount17,400 
  Description of: 
   Buyback of Sick Days at the End of ContractMAX 15K, $105/SICK DAY 
   Buyback of Vacation Days at the End of Contract15 DAYS BANKED PRIOR TO 6/1998 $2400 
   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