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User Friendly Budgets
2008

ESSEX - IRVINGTON TOWNSHIP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time6,7096,7796,779
Pupils on Roll Reg Accr. Adult High Sch953652652
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Pupils on Roll - Special Full-Time555588588
Pupils on Roll - Special Shared-Time211
Private School Placements317318318
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Pupils Sent to Contracted Preschool Prog1,207887887
Pupils Sent to Other Dists-Spec Ed Prog1188180
Pupils in State Facilities494848

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 5,000,000 3,000,000
Revenues from Local Sources:
Local Tax Levy 10-1210 17,459,529 17,459,529 17,459,529
Other Restricted Miscellaneous Revenues 10-1XXX 1,167,781 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 0 540,000 450,000
SUBTOTAL  18,627,310 17,999,529 17,909,529
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 42,978,684 42,978,684 0
Supplemental Core Curriculum Standards Aid 10-3112 9,021,073 9,021,073 0
Education Opportunity Aid 10-3117 37,100,621 37,438,514 0
Discretionary Education Opportunity Aid 10-3118 0 3,111,730 0
Transportation Aid 10-3120 1,497,408 1,497,408 0
Special Education Aid 10-3130 6,083,319 6,083,319 0
Bilingual Education 10-3140 503,604 503,604 0
Extraordinary Aid 10-3131 886,664 0 649,589
Consolidated Aid 10-3195 2,600,009 2,600,009 0
Other State Aids 10-3XXX 0 784,000 727,632
Categorical Special Education Aid 10-3132 0 0 4,044,829
Equalization Aid 10-3176 0 0 85,154,280
Categorical Security Aid 10-3177 0 0 2,596,617
Adjustment Aid 10-3178 0 0 19,856,299
Categorical Transportation Aid 10-3121 0 0 1,492,319
SUBTOTAL  100,671,382 104,018,341 114,521,565
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 125,028 10,000 0
SUBTOTAL  125,028 10,000 0
Actual Revenues (Over)/Under Expenditures  4,426,286 0 0
TOTAL OPERATING BUDGET  123,850,006 127,027,870 135,431,094
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 74,528 0 0
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 0 1,256,211 678,003
Early Childhood Program Aid 20-3211 6,150,867 6,828,870 0
Demonstrably Effective Program Aid 20-3212 3,601,723 3,601,723 0
Preschool Education Aid 20-3218 0 0 17,922,771
Preschool Expansion Aid 20-3215 9,083,320 10,635,197 0
Other Restricted Entitlements 20-32XX 521,565 2,969,027 0
TOTAL REVENUES FROM STATE SOURCES  19,357,475 25,291,028 18,600,774
Revenues from Federal Sources:
Title I 20-4411-4416 4,013,545 3,391,958 3,420,533
Schoolwide Programs 20-4419 0 883,728 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,774,630 1,868,386 1,800,000
Vocational Education 20-4430 0 111,242 110,000
Other 20-4XXX 1,292,293 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  7,080,468 6,255,314 5,330,533
Transfers from Operating Budget-PreK/K 20-5200 350,000 258,322 258,322
TOTAL GRANTS AND ENTITLEMENTS  26,862,471 31,804,664 24,189,629
TOTAL REVENUES/SOURCES  150,712,477 158,832,534 159,620,723
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Operating Budget-PreK/K 20-5200 350,000 258,322 258,322
TOTAL REVENUES/SOURCES NET OF TRANSFERS  150,362,477 158,574,212 159,362,401

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX3,082,5742,648,9982,760,429
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX372,50000
Other Instructional Programs 11-4XX-100-XXX0023,000
Support Services:
Tuition 11-000-100-XXX21,693,90222,738,19923,236,829
Health Services 11-000-213-XXX111,911193,726153,259
Students - Related & Extraordinary 11-000-216,217111,664154,147160,313
Child Study Teams 11-000-219-XXX2,085,9612,506,1042,635,613
Improvement of Instructional Services 11-000-221-XXX672,4211,032,0661,368,110
Educational Media Services - School Library 11-000-222-XXX327,822659,839829,278
Instructional Staff Training Services 11-000-223-XXX52,46544,00052,600
General Administration 11-000-230-XXX3,287,8583,383,1773,030,711
Central Svcs & Admin Info Technology 11-000-25X-XXX1,522,8181,700,0791,805,653
Operation and Maintenance of Plant Services 11-000-26X-XXX10,097,06810,775,93310,631,784
Student Transportation Services 11-000-270-XXX4,675,0093,707,4753,547,454
Other Support Services 11-000-290-XXX34400
Personal Services - Employee Benefits 11-XXX-XXX-2XX8,910,8097,707,75511,102,576
Food Services 11-000-310-XXX800,000500,000500,000
Total Support Services Expenditures 54,350,05255,102,50059,054,180
TOTAL GENERAL CURRENT EXPENSE 57,805,12657,751,49861,837,609
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X150,142130,000127,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX490,659400,000400,000
TOTAL CAPITAL EXPENDITURES 640,801530,000527,000
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX57,61700
Support Services 13-422-200-XXX62,10300
Total Summer School 119,72000
Accredited Evening/Adult High School/Post-Graduate:
Instruction 13-601-100-XXX556,891607,495623,315
Support Services 13-601-200-XXX046,793121,028
Total Accredited Evening/Adult HS/Post-Grad. 556,891654,288744,343
Adult Education - Local:
Instruction 13-602-100-XXX81,5905,3200
Support Services 13-602-200-XXX109,2255000
Total Adult Education - Local 190,8155,8200
Evening School for the Foreign Born - Local:
Instruction 13-631-100-XXX1,68700
Total Evening School for Foreign-Born - Local 1,68700
TOTAL SPECIAL SCHOOLS 869,113660,108744,343
Transfer of Funds to Charter Schools 10-000-100-56X140,206239,5191,277,239
General Fund Contribution to SBB 10-000-520-93064,394,76067,846,74571,044,903
OPERATING BUDGET GRAND TOTAL 123,850,006127,027,870135,431,094
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX74,52800
Early Childhood Program Aid:
Instruction 20-211-100-XXX1,518,8053,244,3203,291,960
Support Services 20-211-200-XXX14,045,59814,472,06914,889,133
Facilities Acquisition and Construction Services 20-211-400-XXX19,7846,0000
TOTAL EARLY CHILDHOOD PROGRAM AID 15,584,18717,722,38918,181,093
Demonstrably Effective Program Aid:
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 000
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX25,62422,8590
Nonpublic Auxiliary Services 20-XXX-XXX-XXX277,958265,7530
Nonpublic Handicapped Services 20-XXX-XXX-XXX77,959136,6190
Nonpublic Nursing Services 20-XXX-XXX-XXX36,45831,5750
Nonpublic Technology Initiative 20-XXX-XXX-XXX7,88816,3600
Other Special Projects 20-XXX-XXX-XXX95,6782,495,8610
Total State Projects 16,105,75220,691,41618,181,093
Federal Projects:
Title I 20-XXX-XXX-XXX1,728,2021,064,497920,533
Schoolwide Programs 20-XXX-XXX-XXX0883,7280
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,774,6301,868,3861,800,000
Vocational Education 20-XXX-XXX-XXX0111,242110,000
Other Special Projects 20-XXX-XXX-XXX569,94400
Total Federal Projects 4,072,7763,927,8532,830,533
Grant & Entitlements Cont to SBB 20-XXX-XXX-9306,609,4157,185,3953,178,003
TOTAL GRANTS AND ENTITLEMENTS 26,862,47131,804,66424,189,629
REPAYMENT OF DEBT
Total Expenditures 150,712,477158,832,534159,620,723
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Local Cont - Transfer to Grants and Entitlements 11-1XX-100-930350,000258,322258,322
TOTAL EXPENDITURES NET OF TRANSFERS 150,362,477158,574,212159,362,401

 

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 Budget3,203,587488,8043,488,804488,804
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve6,500,0005,000,00000
      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 Cost13,94915,45613,96315,32015,738
Total Classroom Instruction8,1228,7757,8518,6759,069
Classroom-Salaries and Benefits7,6268,4057,4658,2618,660
Classroom-General Supplies and Textbooks409214290318284
Classroom-Purchased Services and Other861569696125
Total Support Services2,0992,4542,4892,6322,777
Support Services-Salaries and Benefits1,9702,2482,2872,4292,547
Total Administrative Costs1,4971,6161,4321,6081,487
Administration-Salaries and Benefits1,1111,2611,0981,2351,148
Total Operations and Maintenance of Plant1,9342,1091,8402,0412,007
Operations & Maintenance of Plant-Salary & Ben.1,3501,4161,2241,3421,221
Total Food Services Costs0116636868
Total Extracurricular Costs991659199132
Total Equipment Costs8235312321
Employee Benefits as a % of Salaries27.629.329.330.431.6

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.

 

Advertised Blended Resource SBB Statement
Budget CategoryAccount2006-072007-082008-09
Resources:
General Fund Contribution 15-520064,394,76067,846,74571,044,903
Adjustment for Prior Year Encumbrances 334,54600
Restricted State Entitlements 15-32XX3,601,7234,857,934678,003
Restricted Federal Entitlements 15-44XX3,007,6922,327,4612,500,000
Total SBB Resources 71,338,72175,032,14074,222,906
Appropriations:
Instruction 15-XXX-100-XXX43,540,85244,557,15946,349,399
Support Services 15-XXX-2XX-XXX27,621,99630,439,48127,846,007
Equipment 15-XXX-XXX-73X67,05235,50027,500
Total SBB Appropriations 71,229,90075,032,14074,222,906

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy17,459,529 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)3,242,943,457 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.5384 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy17,459,529 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)3,242,943,457 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.5384 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy17,459,529 (G)
Estimated Equalized Valuation (as of 10/01/2007)2,904,343,383 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.6012 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy17,459,529 (J)
Estimated Equalized Valuation (as of 10/01/2007)2,904,343,383 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.6012 (L)