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User Friendly Budgets
2008

ESSEX - WEST ORANGE TOWN

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time5,3885,3455,426
spacing
Pupils on Roll - Special Full-Time9441,0121,039
Pupils on Roll - Special Shared-Time232
Private School Placements678490
spacing
Pupils Sent to Contracted Preschool Prog440
Pupils Sent to Other Districts-Reg Prog222
Pupils Sent to Other Dists-Spec Ed Prog252322
Pupils Received344
Pupils in State Facilities510

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,500,000 300,000
Transfers from Other Funds 10-5200 371,520 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 95,139,489 101,917,933 107,215,360
Tuition 10-1300 125,765 45,000 75,000
Other Restricted Miscellaneous Revenues 10-1XXX 0 180,000 0
Unrestricted Miscellaneous Revenues 10-1XXX 573,216 550,000 645,785
SUBTOTAL  95,838,470 102,692,933 107,936,145
Revenues from Intermediate Sources:
Unrestricted Revenues from Intermediate Sources 10-2000 0 105,958 0
TOTAL REVENUES FROM INTERMEDIATE SOURCES  0 105,958 0
Revenues from State Sources:
Transportation Aid 10-3120 908,551 908,551 0
Special Education Aid 10-3130 4,360,212 4,360,212 0
Bilingual Education 10-3140 285,962 285,962 0
Extraordinary Aid 10-3131 257,387 257,387 416,700
Consolidated Aid 10-3195 724,371 724,371 0
Additional Formula Aid 10-3196 211,198 428,732 0
Other State Aids 10-3XXX 617,936 508,935 0
Categorical Special Education Aid 10-3132 0 0 3,581,672
Equalization Aid 10-3176 0 0 2,850,757
Categorical Security Aid 10-3177 0 0 983,092
Categorical Transportation Aid 10-3121 0 0 2,106,648
SUBTOTAL  7,365,617 7,474,150 9,938,869
Adjustment for Prior Year Encumbrances  0 5,337 0
Actual Revenues (Over)/Under Expenditures  553,539 0 0
TOTAL OPERATING BUDGET  104,129,146 111,778,378 118,175,014
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Demonstrably Effect Prog Aid - Pr Year Carryover 20-3212 43,262 0 0
Instructional Supplement Aid - Pr Yr Carryover 20-3214 37,814 0 0
Demonstrably Effective Program Aid 20-3212 467,248 467,248 0
Instructional Supplement Aid 20-3214 237,722 293,592 0
Other Restricted Entitlements 20-32XX 586,583 1,468,202 614,202
TOTAL REVENUES FROM STATE SOURCES  1,372,629 2,229,042 614,202
Revenues from Federal Sources:
Title I 20-4411-4416 460,034 460,034 460,034
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,552,532 1,552,532 1,552,532
Other 20-4XXX 241,092 301,136 301,136
TOTAL REVENUES FROM FEDERAL SOURCES  2,253,658 2,313,702 2,313,702
TOTAL GRANTS AND ENTITLEMENTS  3,626,287 4,542,744 2,927,904
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 155,537
Revenues from Local Sources:
Local Tax Levy 40-1210 5,024,209 5,411,172 5,269,175
Miscellaneous 40-1XXX 33,200 0 0
TOTAL REVENUES FROM LOCAL SOURCES  5,057,409 5,411,172 5,269,175
Revenues from State Sources:
Debt Service Aid Type II 40-3160 977,733 1,156,424 1,073,675
TOTAL LOCAL REPAYMENT OF DEBT  6,035,142 6,567,596 6,498,387
Actual Revenues (Over)/Under Expenditures  -79,444 0 0
TOTAL REPAYMENT OF DEBT  5,955,698 6,567,596 6,498,387
TOTAL REVENUES/SOURCES  113,711,131 122,888,718 127,601,305

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX35,508,56837,148,54237,099,403
Special Education 11-2XX-100-XXX8,642,7238,663,96611,105,906
Basic Skills/Remedial 11-230-100-XXX964,480927,5881,286,860
Bilingual Education 11-240-100-XXX1,062,6901,043,1911,091,058
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX227,018368,000368,000
School Sponsored Athletics 11-402-100-XXX964,683908,9251,031,314
Support Services:
Tuition 11-000-100-XXX5,177,5265,958,2056,347,614
Attendance and Social Work Services 11-000-211-XXX152,092172,350180,923
Health Services 11-000-213-XXX1,144,0431,131,6841,189,268
Students - Related & Extraordinary 11-000-216,2171,129,2391,115,6091,319,243
Guidance 11-000-218-XXX2,178,6912,375,9862,670,819
Child Study Teams 11-000-219-XXX3,165,0093,346,2703,368,247
Improvement of Instructional Services 11-000-221-XXX468,269443,474458,183
Educational Media Services - School Library 11-000-222-XXX1,202,1491,235,4681,302,811
Instructional Staff Training Services 11-000-223-XXX87,340154,000154,000
General Administration 11-000-230-XXX1,368,2801,324,7451,267,934
School Administration 11-000-240-XXX6,029,1506,527,1866,780,147
Central Svcs & Admin Info Technology 11-000-25X-XXX789,968829,800849,200
Operation and Maintenance of Plant Services 11-000-26X-XXX7,259,5518,907,2919,302,183
Student Transportation Services 11-000-270-XXX8,049,3388,347,1948,300,131
Personal Services - Employee Benefits 11-XXX-XXX-2XX15,967,96017,298,76519,671,770
Food Services 11-000-310-XXX030,00030,000
Total Support Services Expenditures 54,168,60559,198,02763,192,473
TOTAL GENERAL CURRENT EXPENSE 101,538,767108,258,239115,175,014
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X437,647937,1000
Facilities Acquisition and Construction Services 12-000-4XX-XXX2,152,7322,583,0393,000,000
TOTAL CAPITAL EXPENDITURES 2,590,3793,520,1393,000,000
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 104,129,146111,778,378118,175,014
GRANTS AND ENTITLEMENTS
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX510,510467,2480
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 510,510467,2480
Instructional Supplement Aid:
Instruction 20-214-100-XXX275,536293,5920
TOTAL INSTRUCTIONAL SUPPLEMENT AID 275,536293,5920
Other State Projects:
Instruction 20-217-100-XXX0694,9650
Support Services 20-217-200-XXX0159,0350
TOTAL TARA USED TO SUPPORT PROGRAMS 0854,0000
Nonpublic Textbooks 20-XXX-XXX-XXX110,066112,284112,284
Nonpublic Auxiliary Services 20-XXX-XXX-XXX45,762121,336121,336
Nonpublic Handicapped Services 20-XXX-XXX-XXX181,721166,836166,836
Nonpublic Nursing Services 20-XXX-XXX-XXX163,696133,744133,744
Nonpublic Technology Initiative 20-XXX-XXX-XXX79,18600
Other Special Projects 20-XXX-XXX-XXX6,15280,00280,002
Total State Projects 1,372,6292,229,042614,202
Federal Projects:
Title I 20-XXX-XXX-XXX460,034460,034460,034
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,552,5321,552,5321,552,532
Other Special Projects 20-XXX-XXX-XXX241,092301,136301,136
Total Federal Projects 2,253,6582,313,7022,313,702
TOTAL GRANTS AND ENTITLEMENTS 3,626,2874,542,7442,927,904
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX5,955,6986,567,5966,498,387
TOTAL REPAYMENT OF DEBT 5,955,6986,567,5966,498,387
Total Expenditures 113,711,131122,888,718127,601,305

 

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 Budget2,257,1843,272,2181,772,2181,472,218
  Repayment of Debt687,308766,752155,5370
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1111
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve1,623,381204,10000
      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 Cost13,41114,08014,56815,01615,517
Total Classroom Instruction8,4549,1079,2649,5729,835
Classroom-Salaries and Benefits8,0248,6558,7819,0539,328
Classroom-General Supplies and Textbooks343392349371349
Classroom-Purchased Services and Other8761135147159
Total Support Services1,7141,8281,8711,9222,028
Support Services-Salaries and Benefits1,5821,6791,7301,7751,877
Total Administrative Costs1,5251,5481,6111,6451,686
Administration-Salaries and Benefits1,2771,3221,3881,4241,468
Total Operations and Maintenance of Plant1,4351,3111,5231,5711,629
Operations & Maintenance of Plant-Salary & Ben.670840818844883
Total Food Services Costs50555
Total Extracurricular Costs219222232238261
Total Equipment Costs107691431470
Employee Benefits as a % of Salaries24.124.125.525.327.5

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.

 

Unusual Revenues and Appropriations
SourceAmountDescription
Interest on Investments475,000 
Gate Receipts, Instrument170,785 Charges for services
Total Unusual Revenues645,785 

 

Shared Services
  • West Orange Board of Ed. conserves fuel by sharing this service with the
  • Township of West Orange for our buses and maintenance vehicles.
  • W.O.B.O.E. participates along with Educational Data Services to get the m
  • ost competitive prices on school supplies and building and grounds suppli
  • es such as electrical, cleaning materials and hardware.
  • W.O.B.O.E. belongs to ACES to get better pricing on Gas & Electric.
  • W.O.B.O.E. belongs to the Pittsgrove consortium for copy paper. We receiv
  • e excellent pricing and good quality paper.
  • W.O.B.O.E. has contracted with the Township for athletic field renovation
  • s and has received preferential rates on money that the Township has bond
  • ed which funds upgraded athletic baseball and soccer fields.
  • W.O.B.O.E. entered into a similar arrangement with our bus garage. The T
  • ownship funded the purchase of it instead of W.O.B.O.E. paying rent. Aft
  • er 5 years we own the garage free and clear.
  • W.O.B.O.E. uses state contract pricing for copiers with Xerox and needed
  • computer wiring from ProMedia.
  • W.O.B.O.E. put in private fiber and shares it with the Township which has
  • significantly reduced our ATM(internet) charges from Verizon.
  • W.O.B.O.E. through the Township and the Police Department received a matc
  • hing grant from the Federal Government for a sophisticated security syste
  • m at the High School.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy107,215,360 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)1,541,054,566 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1006.9573 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy112,484,535 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)1,541,054,566 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1007.2992 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy107,215,360 (G)
Estimated Equalized Valuation (as of 10/01/2007)6,914,081,906 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.5507 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy112,484,535 (J)
Estimated Equalized Valuation (as of 10/01/2007)6,914,081,906 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.6269 (L)