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User Friendly Budgets
2008

ESSEX - CITY OF ORANGE TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time4,0843,9663,981
spacing
Pupils on Roll - Special Full-Time599623637
Pupils on Roll - Special Shared-Time877
Private School Placements706165
spacing
Pupils Sent to Contracted Preschool Prog650666644
Pupils Sent to Other Districts-Reg Prog021
Pupils Sent to Other Dists-Spec Ed Prog466524
Pupils Received8710
Pupils in State Facilities1090

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,600,000 0
Revenues from Local Sources:
Local Tax Levy 10-1210 8,931,421 8,931,421 9,288,678
Tuition 10-1300 45,000 46,608 45,000
Interest Earned on Capital Reserve Funds 10-1XXX 132,723 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 452,852 1,150,500 1,090,000
SUBTOTAL  9,561,996 10,128,529 10,423,678
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 25,811,531 25,811,531 0
Supplemental Core Curriculum Standards Aid 10-3112 4,086,817 4,086,817 0
Education Opportunity Aid 10-3117 20,469,422 20,469,422 0
Discretionary Education Opportunity Aid 10-3118 0 1,726,573 0
Transportation Aid 10-3120 418,859 418,859 0
Special Education Aid 10-3130 3,721,223 3,721,223 0
Bilingual Education 10-3140 387,846 387,846 0
Extraordinary Aid 10-3131 637,119 0 432,340
Consolidated Aid 10-3195 532,252 532,252 0
Other State Aids 10-3XXX 0 459,956 619,623
Categorical Special Education Aid 10-3132 0 0 2,570,743
Education Adequacy Aid 10-3175 0 0 664,000
Equalization Aid 10-3176 0 0 57,354,158
Categorical Security Aid 10-3177 0 0 1,688,315
Categorical Transportation Aid 10-3121 0 0 364,147
SUBTOTAL  56,065,069 57,614,479 63,693,326
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 69,983 199,549 199,549
SUBTOTAL  69,983 199,549 199,549
Adjustment for Prior Year Encumbrances  0 376,357 0
Actual Revenues (Over)/Under Expenditures  2,143,640 0 0
TOTAL OPERATING BUDGET  67,840,688 69,918,914 74,316,553
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 34,968 0 0
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 0 0 193,856
Early Childhood Program Aid 20-3211 7,982,643 3,895,064 0
Demonstrably Effective Program Aid 20-3212 2,124,492 2,124,492 0
Preschool Education Aid 20-3218 0 0 8,353,554
Preschool Expansion Aid 20-3215 0 4,820,932 0
Other Restricted Entitlements 20-32XX 482,905 630,000 541,342
TOTAL REVENUES FROM STATE SOURCES  10,590,040 11,470,488 9,088,752
Revenues from Federal Sources:
Title I 20-4411-4416 1,718,949 1,812,153 1,662,203
Title VI 20-4417-4418 12,843 0 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,228,080 1,261,676 1,257,618
Other 20-4XXX 974,293 589,952 570,650
TOTAL REVENUES FROM FEDERAL SOURCES  3,934,165 3,663,781 3,490,471
Transfers from Operating Budget-PreK/K 20-5200 215,495 0 0
TOTAL GRANTS AND ENTITLEMENTS  14,774,668 15,134,269 12,579,223
TOTAL REVENUES/SOURCES  82,615,356 85,053,183 86,895,776
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Operating Budget-PreK/K 20-5200 215,495 0 0
TOTAL REVENUES/SOURCES NET OF TRANSFERS  82,399,861 85,053,183 86,895,776

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,896,9462,006,8741,881,180
Special Education 11-2XX-100-XXX8,80565,55020,000
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX118,904110,43390,300
School Sponsored Athletics 11-402-100-XXX273,227455,035395,109
Community Services Programs/Operations 11-800-330-XXX93,85455,00037,818
Support Services:
Tuition 11-000-100-XXX6,167,5386,281,0187,142,622
Attendance and Social Work Services 11-000-211-XXX25,90135,00029,000
Health Services 11-000-213-XXX27,54360,00032,000
Students - Related & Extraordinary 11-000-216,217167,312121,780170,000
Guidance 11-000-218-XXX6,37628,39312,100
Child Study Teams 11-000-219-XXX2,020,0701,742,6783,030,456
Improvement of Instructional Services 11-000-221-XXX1,541,1561,828,1841,757,837
Educational Media Services - School Library 11-000-222-XXX13,18816,00030,000
Instructional Staff Training Services 11-000-223-XXX538,836818,062661,966
General Administration 11-000-230-XXX1,070,4041,201,5941,110,916
School Administration 11-000-240-XXX60,26368,711104,887
Central Svcs & Admin Info Technology 11-000-25X-XXX02,182,4162,088,146
Operation and Maintenance of Plant Services 11-000-26X-XXX6,206,9386,486,3454,781,891
Student Transportation Services 11-000-270-XXX2,507,4772,207,8442,654,799
Personal Services - Employee Benefits 11-XXX-XXX-2XX4,189,9291,645,2853,080,881
Total Support Services Expenditures 24,542,93124,723,31026,687,501
TOTAL GENERAL CURRENT EXPENSE 26,934,66727,416,20229,111,908
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X132,374140,747155,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX17,21129,31520,000
TOTAL CAPITAL EXPENDITURES 149,585170,062175,000
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX45,68360,06060,060
Total Summer School 45,68360,06060,060
TOTAL SPECIAL SCHOOLS 45,68360,06060,060
General Fund Contribution to SBB 10-000-520-93040,710,75342,272,59044,969,585
OPERATING BUDGET GRAND TOTAL 67,840,68869,918,91474,316,553
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX34,96800
Early Childhood Program Aid:
Instruction 20-211-100-XXX540,530544,419683,467
Support Services 20-211-200-XXX6,971,7667,701,2307,670,087
TOTAL EARLY CHILDHOOD PROGRAM AID 7,512,2968,245,6498,353,554
Demonstrably Effective Program Aid:
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 000
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX17,54529,00015,705
Nonpublic Auxiliary Services 20-XXX-XXX-XXX240,090108,00084,564
Nonpublic Handicapped Services 20-XXX-XXX-XXX126,97390,00083,967
Nonpublic Nursing Services 20-XXX-XXX-XXX21,31031,00019,609
Nonpublic Technology Initiative 20-XXX-XXX-XXX12,39019,00011,240
Other Special Projects 20-XXX-XXX-XXX64,597353,000326,257
Total State Projects 7,995,2018,875,6498,894,896
Federal Projects:
Title I 20-XXX-XXX-XXX1,718,949615,970689,976
Title VI 20-XXX-XXX-XXX12,84300
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,228,0801,261,6761,257,618
Other Special Projects 20-XXX-XXX-XXX974,293353,407234,105
Total Federal Projects 3,934,1652,231,0532,181,699
Grant & Entitlements Cont to SBB 20-XXX-XXX-9302,810,3344,027,5671,502,628
TOTAL GRANTS AND ENTITLEMENTS 14,774,66815,134,26912,579,223
REPAYMENT OF DEBT
Total Expenditures 82,615,35685,053,18386,895,776
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Local Cont - Transfer to Grants and Entitlements 11-1XX-100-930215,49500
TOTAL EXPENDITURES NET OF TRANSFERS 82,399,86185,053,18386,895,776

 

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 Budget2,046,0291,751,4011,302,8021,302,802
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      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 Cost16,36217,20414,33815,79315,889
Total Classroom Instruction8,5389,2217,5338,2828,423
Classroom-Salaries and Benefits7,7828,6777,0277,7257,949
Classroom-General Supplies and Textbooks505361355392334
Classroom-Purchased Services and Other251183151166141
Total Support Services4,0404,3483,7244,0994,470
Support Services-Salaries and Benefits2,7202,9292,3952,6333,173
Total Administrative Costs1,5591,6331,4761,6301,619
Administration-Salaries and Benefits1,3551,4521,0691,1741,208
Total Operations and Maintenance of Plant1,9821,7971,4541,6131,236
Operations & Maintenance of Plant-Salary & Ben.381395282310271
Total Food Services Costs00000
Total Extracurricular Costs158124138154128
Total Equipment Costs10033293134
Employee Benefits as a % of Salaries25.925.518.518.519.8

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.

 

Advertised Blended Resource SBB Statement
Budget CategoryAccount2006-072007-082008-09
Resources:
General Fund Contribution 15-520040,710,75342,272,59044,969,585
Restricted State Entitlements 15-32XX2,810,3342,594,839193,856
Restricted Federal Entitlements 15-44XX01,432,7281,308,772
Total SBB Resources 43,521,08746,300,15746,472,213
Appropriations:
Instruction 15-XXX-100-XXX28,495,37329,796,09229,999,111
Support Services 15-XXX-2XX-XXX15,832,33816,501,13916,473,102
Equipment 15-XXX-XXX-73X02,9260
Total SBB Appropriations 44,327,71146,300,15746,472,213

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy9,288,678 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)1,617,154,414 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.5744 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy9,288,678 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)1,617,154,414 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.5744 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy9,288,678 (G)
Estimated Equalized Valuation (as of 10/01/2007)1,769,745,433 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.5249 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy9,288,678 (J)
Estimated Equalized Valuation (as of 10/01/2007)1,769,745,433 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.5249 (L)