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User Friendly Budgets
2008

ESSEX - MILLBURN TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time4,0444,1104,191
spacing
Pupils on Roll - Special Full-Time535554559
Pupils on Roll - Special Shared-Time400
Private School Placements272121
spacing
Pupils Sent to Other Dists-Spec Ed Prog7911
Pupils Received560
Pupils in State Facilities011

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 2,235,435 3,352,143
Budgeted Fund Bal - Deposit to Capital Reserve 10-303 0 300,000 600,000
Withdrawal from Cap Res-for Local Share 10-307 0 0 268,000
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 0 537,836 0
Transfers from Other Funds 10-5200 353,232 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 62,055,799 65,038,578 67,755,037
Tuition 10-1300 159,625 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 63,661 15,000 20,000
Other Restricted Miscellaneous Revenues 10-1XXX 921,971 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 0 350,000 350,000
SUBTOTAL  63,201,056 65,403,578 68,125,037
Revenues from State Sources:
Transportation Aid 10-3120 35,851 0 0
Special Education Aid 10-3130 2,563,431 2,563,431 0
Extraordinary Aid 10-3131 356,364 0 968,042
Consolidated Aid 10-3195 262,192 262,192 0
Additional Formula Aid 10-3196 84,769 179,674 0
Other State Aids 10-3XXX 258,720 253,102 0
Categorical Special Education Aid 10-3132 0 0 2,236,540
Categorical Security Aid 10-3177 0 0 346,092
Categorical Transportation Aid 10-3121 0 0 415,527
SUBTOTAL  3,561,327 3,258,399 3,966,201
Adjustment for Prior Year Encumbrances  0 497,978 0
Actual Revenues (Over)/Under Expenditures  -2,330,738 0 0
TOTAL OPERATING BUDGET  64,784,877 72,233,226 76,311,381
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 98,471 33,938 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 199,441 270,080 224,776
TOTAL REVENUES FROM STATE SOURCES  199,441 270,080 224,776
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 686,242 816,294 816,294
Other 20-4XXX 453,755 338,564 82,809
TOTAL REVENUES FROM FEDERAL SOURCES  1,139,997 1,154,858 899,103
TOTAL GRANTS AND ENTITLEMENTS  1,437,909 1,458,876 1,123,879
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 465,095 599,834
Transfers from Other Funds 40-5200 429,950 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 3,674,470 3,954,570 4,447,812
Miscellaneous 40-1XXX 3,416 0 0
TOTAL REVENUES FROM LOCAL SOURCES  3,677,886 3,954,570 4,447,812
Revenues from State Sources:
Debt Service Aid Type II 40-3160 2,098 166,619 322,723
TOTAL LOCAL REPAYMENT OF DEBT  4,109,934 4,586,284 5,370,369
Actual Revenues (Over)/Under Expenditures  -382,477 0 0
TOTAL REPAYMENT OF DEBT  3,727,457 4,586,284 5,370,369
TOTAL REVENUES/SOURCES  69,950,243 78,278,386 82,805,629

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX24,842,57125,904,09527,781,392
Special Education 11-2XX-100-XXX3,743,0043,988,0894,211,193
Basic Skills/Remedial 11-230-100-XXX723,417759,084769,407
Bilingual Education 11-240-100-XXX268,338287,912299,860
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX351,874425,180427,067
School Sponsored Athletics 11-402-100-XXX868,628926,053952,366
Community Services Programs/Operations 11-800-330-XXX52,15056,15054,758
Support Services:
Tuition 11-000-100-XXX2,314,0692,643,0542,630,832
Health Services 11-000-213-XXX638,742719,700739,930
Students - Related & Extraordinary 11-000-216,2172,306,6622,757,8792,670,677
Guidance 11-000-218-XXX1,342,6491,433,2271,501,169
Child Study Teams 11-000-219-XXX2,152,0122,322,5382,402,887
Improvement of Instructional Services 11-000-221-XXX1,855,7811,919,8502,083,697
Educational Media Services - School Library 11-000-222-XXX923,962984,8211,016,919
Instructional Staff Training Services 11-000-223-XXX251,792258,882248,500
General Administration 11-000-230-XXX825,1181,165,4291,002,336
School Administration 11-000-240-XXX2,746,6152,838,5532,890,034
Central Svcs & Admin Info Technology 11-000-25X-XXX1,435,1411,540,6761,588,284
Operation and Maintenance of Plant Services 11-000-26X-XXX5,348,4876,265,4806,480,463
Student Transportation Services 11-000-270-XXX2,354,3472,662,6272,765,816
Personal Services - Employee Benefits 11-XXX-XXX-2XX9,318,08211,201,31112,657,094
Food Services 11-000-310-XXX10,00010,00025,000
Total Support Services Expenditures 33,823,45938,724,02740,703,638
TOTAL GENERAL CURRENT EXPENSE 64,673,44171,070,59075,199,681
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-6040300,000600,000
Interest Earned on Capital Reserve 10-604015,00020,000
Equipment 12-XXX-XXX-73X89,314105,155223,700
Facilities Acquisition and Construction Services 12-000-4XX-XXX22,122742,481268,000
TOTAL CAPITAL EXPENDITURES 111,4361,162,6361,111,700
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 64,784,87772,233,22676,311,381
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX98,47133,9380
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX24,96228,33528,335
Nonpublic Auxiliary Services 20-XXX-XXX-XXX8,17915,94515,945
Nonpublic Handicapped Services 20-XXX-XXX-XXX108,304121,076121,076
Nonpublic Nursing Services 20-XXX-XXX-XXX34,30439,14039,140
Nonpublic Technology Initiative 20-XXX-XXX-XXX18,12820,28020,280
Other Special Projects 20-XXX-XXX-XXX5,56445,3040
Total State Projects 199,441270,080224,776
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX686,242816,294816,294
Other Special Projects 20-XXX-XXX-XXX453,755338,56482,809
Total Federal Projects 1,139,9971,154,858899,103
TOTAL GRANTS AND ENTITLEMENTS 1,437,9091,458,8761,123,879
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX04,586,2845,370,369
Additional State School Building Aid-Ch.177 40-702-510-XXX3,727,45700
Total Additional State School Building Aid 3,727,45700
TOTAL REPAYMENT OF DEBT 3,727,4574,586,2845,370,369
Total Expenditures 69,950,24378,278,38682,805,629

 

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 Budget2,194,9502,073,8412,246,2701,434,705
  Repayment of Debt92,474474,951599,8340
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve583,4661,073,594875,7581,227,758
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve3,464,3015,290,0853,140,5780
      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 Cost12,40313,10113,96214,10114,695
Total Classroom Instruction7,2037,7178,1598,1188,621
Classroom-Salaries and Benefits6,7787,2257,7257,6908,109
Classroom-General Supplies and Textbooks397443352346423
Classroom-Purchased Services and Other2849828289
Total Support Services2,3022,4632,6062,6912,758
Support Services-Salaries and Benefits2,1152,2652,3702,3922,504
Total Administrative Costs1,3081,2861,3601,4131,396
Administration-Salaries and Benefits1,0531,1061,1281,1631,180
Total Operations and Maintenance of Plant1,2661,2851,4591,4901,523
Operations & Maintenance of Plant-Salary & Ben.631675740757775
Total Food Services Costs22225
Total Extracurricular Costs283308331340344
Total Equipment Costs222002347
Employee Benefits as a % of Salaries20.921.123.623.925.8

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
  • There are four major areas of shared services including busing, special
  • education, bidding for maintenance services and most school district
  • supplies and shared serivces with Millburn Township.
  • Busing - Even though the district operates a small fleet of buses and
  • contracts to transport students to and from school, it does have shared
  • service agreements with other public entities for busing services for
  • special education, athletics and field trips. The Morris Union Jointure
  • Commission provides special educaion busing to the district by creating
  • route-joining agreements with other public school districts traveling
  • to the same public or private schools for the handicapped. MUJC also
  • provides bus repair services to the district. The Sussex County Regional
  • Cooperative bids for the district, along with many other districts, spec
  • ed, athletic and field trip bus routes on a regular basis bringing
  • economy of scale in this regard.
  • Special Education - The district associates with other districts to
  • provide special education programs to reduce and share costs. Where
  • districts cannot provide an in-house program, they combine efforts.
  • Millburn Township receives students using the MUJC tuition formula to
  • share costs of providing our own in-house programs. The sending district
  • pays a lower tuition rate then if the student went elsewhere, while
  • Millburn gets financial assistance in keeping our student in district.
  • The district also cooperates with other districts through the MUJC which
  • is commissioned to serve its constituent districts in the area of spec
  • ed. The district also uses the services of the Essex County Ed Services
  • Commission to provide services to non-public school children under the
  • Chapter 192/193 federal grant program.
  • Cooperative Bidding Services - The district is a member of the Essex
  • County Cooperative Purchasing Program. Most district supplies are
  • in this way. The district also participates in the state cooperative
  • bidding program better known as state contract.
  • Board/Township - Both entities participate in the Joint Facilities
  • Committee for the maintenance of township and board owned athletic
  • fields. Funds for the maintenance of the fields come from rental
  • fees collected by the Recreation Department. The BOE acts as custodian
  • of the funds and contracts with a turf management firm on behalf of the
  • committee. The Board also buys gasoline and rock salt from the town.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy67,755,037 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)8,372,472,024 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.8093 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy72,202,849 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)8,372,472,024 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.8624 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy67,755,037 (G)
Estimated Equalized Valuation (as of 10/01/2007)8,674,996,445 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.7810 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy72,202,849 (J)
Estimated Equalized Valuation (as of 10/01/2007)8,674,996,445 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.8323 (L)