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User Friendly Budgets
2008

ESSEX - BLOOMFIELD TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time5,2345,1245,651
spacing
Pupils on Roll - Special Full-Time743780781
Private School Placements445454
spacing
Pupils Sent to Other Districts-Reg Prog550
Pupils Sent to Other Dists-Spec Ed Prog263130
Pupils Received211818
Pupils in State Facilities133

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 702,281 0
Transfers from Other Funds 10-5200 19,110 103,687 0
Revenues from Local Sources:
Local Tax Levy 10-1210 48,322,565 52,212,387 54,572,251
Tuition 10-1300 404,645 344,000 356,383
Interest Earned on Capital Reserve Funds 10-1XXX 174,115 10,000 0
Other Restricted Miscellaneous Revenues 10-1XXX 0 170,000 50,000
Unrestricted Miscellaneous Revenues 10-1XXX 56,616 0 0
SUBTOTAL  48,957,941 52,736,387 54,978,634
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 8,022,414 8,022,414 0
Transportation Aid 10-3120 1,071,892 1,071,892 0
Special Education Aid 10-3130 3,387,365 3,387,365 0
Bilingual Education 10-3140 255,612 255,612 0
Extraordinary Aid 10-3131 768,870 0 363,404
Consolidated Aid 10-3195 664,245 664,245 0
Additional Formula Aid 10-3196 442,095 897,453 0
Other State Aids 10-3XXX 0 1,727,563 0
Categorical Special Education Aid 10-3132 0 0 3,155,813
Equalization Aid 10-3176 0 0 14,179,514
Categorical Security Aid 10-3177 0 0 1,055,990
Categorical Transportation Aid 10-3121 0 0 1,839,678
SUBTOTAL  14,612,493 16,026,544 20,594,399
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 16,490 0 0
SUBTOTAL  16,490 0 0
Adjustment for Prior Year Encumbrances  0 1,051,691 0
Actual Revenues (Over)/Under Expenditures  1,331,799 0 0
TOTAL OPERATING BUDGET  64,937,833 70,620,590 75,573,033
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Demonstrably Effective Program Aid 20-3212 923,412 923,412 0
Instructional Supplement Aid 20-3214 411,564 411,564 0
Other Restricted Entitlements 20-32XX 368,444 330,700 0
TOTAL REVENUES FROM STATE SOURCES  1,703,420 1,665,676 0
Revenues from Federal Sources:
Title I 20-4411-4416 608,268 458,268 251,850
Title VI 20-4417-4418 41,913 0 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,387,420 1,451,463 1,451,463
Vocational Education 20-4430 33,715 0 0
Other 20-4XXX 269,636 297,857 118,600
TOTAL REVENUES FROM FEDERAL SOURCES  2,340,952 2,207,588 1,821,913
TOTAL GRANTS AND ENTITLEMENTS  4,044,372 3,873,264 1,821,913
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 3,256,651 3,500,300 3,482,421
TOTAL REVENUES FROM LOCAL SOURCES  3,256,651 3,500,300 3,482,421
Revenues from State Sources:
Debt Service Aid Type II 40-3160 323,777 314,985 306,194
TOTAL LOCAL REPAYMENT OF DEBT  3,580,428 3,815,285 3,788,615
Actual Revenues (Over)/Under Expenditures  278,637 0 0
TOTAL REPAYMENT OF DEBT  3,859,065 3,815,285 3,788,615
TOTAL REVENUES/SOURCES  72,841,270 78,309,139 81,183,561

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX21,618,55222,540,70923,688,054
Special Education 11-2XX-100-XXX5,207,0565,368,2695,718,242
Basic Skills/Remedial 11-230-100-XXX826,146980,3191,633,671
Bilingual Education 11-240-100-XXX308,905339,554361,127
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX177,175209,139234,782
School Sponsored Athletics 11-402-100-XXX546,455562,247671,030
Community Services Programs/Operations 11-800-330-XXX74,636117,708166,399
Support Services:
Tuition 11-000-100-XXX2,881,1973,941,3523,829,850
Health Services 11-000-213-XXX1,062,2961,154,0481,288,990
Students - Related & Extraordinary 11-000-216,2171,099,9291,308,2871,222,936
Guidance 11-000-218-XXX1,358,0201,657,5841,949,970
Child Study Teams 11-000-219-XXX2,103,1112,326,8652,733,810
Improvement of Instructional Services 11-000-221-XXX1,220,3871,106,2271,120,941
Educational Media Services - School Library 11-000-222-XXX599,883762,430810,098
Instructional Staff Training Services 11-000-223-XXX46,85434,34757,090
General Administration 11-000-230-XXX1,049,5771,197,4881,521,322
School Administration 11-000-240-XXX3,086,7203,381,6713,546,794
Central Svcs & Admin Info Technology 11-000-25X-XXX1,169,1181,185,3081,336,140
Operation and Maintenance of Plant Services 11-000-26X-XXX5,716,1226,379,1246,735,278
Student Transportation Services 11-000-270-XXX3,823,5394,047,2874,460,594
Personal Services - Employee Benefits 11-XXX-XXX-2XX9,822,39010,518,29611,902,700
Food Services 11-000-310-XXX360,000462,385440,000
Total Support Services Expenditures 35,399,14339,462,69942,956,513
TOTAL GENERAL CURRENT EXPENSE 64,158,06869,580,64475,429,818
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604010,0000
Equipment 12-XXX-XXX-73X92,666493,87734,732
Facilities Acquisition and Construction Services 12-000-4XX-XXX600,000478,15046,400
TOTAL CAPITAL EXPENDITURES 692,666982,02781,132
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX54,62100
Total Summer School 54,62100
Other Special Schools:
Instruction 13-4XX-100-XXX25,95930,31536,383
Total Other Special Schools 25,95930,31536,383
TOTAL SPECIAL SCHOOLS 80,58030,31536,383
Transfer of Funds to Charter Schools 10-000-100-56X6,51927,60425,700
OPERATING BUDGET GRAND TOTAL 64,937,83370,620,59075,573,033
GRANTS AND ENTITLEMENTS
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX754,594754,5940
Support Services 20-212-200-XXX168,818168,8180
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 923,412923,4120
Instructional Supplement Aid:
Instruction 20-214-100-XXX349,264349,2640
Support Services 20-214-200-XXX62,30062,3000
TOTAL INSTRUCTIONAL SUPPLEMENT AID 411,564411,5640
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX26,61200
Nonpublic Auxiliary Services 20-XXX-XXX-XXX106,49900
Nonpublic Handicapped Services 20-XXX-XXX-XXX119,95100
Nonpublic Nursing Services 20-XXX-XXX-XXX42,62000
Nonpublic Technology Initiative 20-XXX-XXX-XXX22,96000
Other Special Projects 20-XXX-XXX-XXX49,802330,7000
Total State Projects 1,703,4201,665,6760
Federal Projects:
Title I 20-XXX-XXX-XXX608,268458,268251,850
Title VI 20-XXX-XXX-XXX41,91300
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,387,4201,451,4631,451,463
Vocational Education 20-XXX-XXX-XXX33,71500
Other Special Projects 20-XXX-XXX-XXX269,636297,857118,600
Total Federal Projects 2,340,9522,207,5881,821,913
TOTAL GRANTS AND ENTITLEMENTS 4,044,3723,873,2641,821,913
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX3,859,0653,815,2853,788,615
TOTAL REPAYMENT OF DEBT 3,859,0653,815,2853,788,615
Total Expenditures 72,841,27078,309,13981,183,561

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/06
Audited
Balance
6/30/07
Estimated
Balance
6/30/08
Estimated
Balance
6/30/09
Unreserved:
  General Operating Budget1,672,766702,28100
  Repayment of Debt278,637000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve655,34770,22100
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0000
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2005-06
Actual
2006-07
Actual
2007-08
Original
Budget
2007-08
Revised
Budget
2008-09
Proposed
Budget
Total Comparative Per Pupil Cost9,2749,86110,39210,66411,594
Total Classroom Instruction5,5645,9326,1486,2676,706
Classroom-Salaries and Benefits5,3335,6785,8645,9946,408
Classroom-General Supplies and Textbooks169191223205226
Classroom-Purchased Services and Other6263616773
Total Support Services1,4191,5451,7261,7331,917
Support Services-Salaries and Benefits1,2351,3421,4981,4841,652
Total Administrative Costs9731,0441,0961,1561,311
Administration-Salaries and Benefits7858268709521,024
Total Operations and Maintenance of Plant1,0631,0721,1211,1991,300
Operations & Maintenance of Plant-Salary & Ben.581606647629684
Total Food Services Costs7260797876
Total Extracurricular Costs135141153153185
Total Equipment Costs991690846
Employee Benefits as a % of Salaries22.422.923.323.125.1

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2008 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 2007-08 revised appropriations and the 2008-09 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
  • *WE BELONG TO A PURCHASING SERVICE WHICH BULK BIDS SCHOOL SUPPLIES FOR
  • THIRTY-SIX DISTRICTS.
  • *THE DISTRICT PARTICIPATES IN A TRANSPORTATION GROUP (ESSEX ED SERVICES
  • COMMISSION). THE ROUTES ARE BID AND EACH DISTRICT IS BILLED FOR THEIR
  • PORTION OF THE ROUTE. ROUTES ARE SHARED BETWEEN SURROUNDING DISTRICTS
  • WHO SEND CHILDREN TO PRIVATELY PLACED SCHOOLS.
  • *THE DISTRICT IS PART OF A JIF (JOINT INSURANCE FUND) FOR WORKERS
  • COMPENSATION INSURANCE. THIS PROVIDES DIVIDENDS TO DISTRICTS WHO
  • CONTROL ON THE JOB INJURIES.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy54,572,251 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)2,082,553,700 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1002.6204 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy58,054,672 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)2,082,553,700 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1002.7877 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy54,572,251 (G)
Estimated Equalized Valuation (as of 10/01/2007)5,226,945,976 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.0441 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy58,054,672 (J)
Estimated Equalized Valuation (as of 10/01/2007)5,226,945,976 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.1107 (L)