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User Friendly Budgets
2009

ESSEX - MILLBURN TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time4,1104,1854,221
spacing
Pupils on Roll - Special Full-Time554564575
Private School Placements211919
spacing
Pupils Sent to Other Dists-Spec Ed Prog91010
Pupils Received650
Pupils in State Facilities100

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 3,352,143 3,784,836
Budgeted Fund Bal - Deposit to Capital Reserve 10-303 0 600,000 0
Withdrawal from Cap Res-for Local Share 10-307 0 335,462 0
Transfers from Other Funds 10-5200 1,955 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 65,038,578 67,755,037 69,105,645
Tuition 10-1300 179,283 0 0
Transportation Fees from Individuals 10-1410 22,113 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 52,086 20,000 5,000
Other Restricted Miscellaneous Revenues 10-1XXX 732,271 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 0 350,000 100,000
SUBTOTAL  66,024,331 68,125,037 69,210,645
Revenues from State Sources:
Special Education Aid 10-3130 2,563,431 0 0
Extraordinary Aid 10-3131 280,971 968,042 468,042
Consolidated Aid 10-3195 262,192 0 0
Additional Formula Aid 10-3196 179,674 0 0
Other State Aids 10-3XXX 304,467 0 0
Categorical Special Education Aid 10-3132 0 2,236,540 2,085,568
Categorical Security Aid 10-3177 0 346,092 360,549
Categorical Transportation Aid 10-3121 0 415,527 552,042
SUBTOTAL  3,590,735 3,966,201 3,466,201
Adjustment for Prior Year Encumbrances  0 34,774 0
Actual Revenues (Over)/Under Expenditures  -864,307 0 0
TOTAL OPERATING BUDGET  68,752,714 76,413,617 76,461,682
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 381,218 39,242 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 237,192 232,230 232,230
TOTAL REVENUES FROM STATE SOURCES  237,192 232,230 232,230
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 799,004 879,634 879,634
Other 20-4XXX 393,122 336,946 80,464
TOTAL REVENUES FROM FEDERAL SOURCES  1,192,126 1,216,580 960,098
TOTAL GRANTS AND ENTITLEMENTS  1,810,536 1,488,052 1,192,328
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 599,834 387,000
Transfers from Other Funds 40-5200 661,138 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 3,954,570 4,447,812 4,593,643
TOTAL REVENUES FROM LOCAL SOURCES  3,954,570 4,447,812 4,593,643
Revenues from State Sources:
Debt Service Aid Type II 40-3160 166,619 322,723 316,450
TOTAL LOCAL REPAYMENT OF DEBT  4,782,327 5,370,369 5,297,093
Actual Revenues (Over)/Under Expenditures  -196,043 0 0
TOTAL REPAYMENT OF DEBT  4,586,284 5,370,369 5,297,093
TOTAL REVENUES/SOURCES  75,149,534 83,272,038 82,951,103

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX25,390,25627,678,76328,367,090
Special Education 11-2XX-100-XXX3,805,8314,262,1944,660,440
Basic Skills/Remedial 11-230-100-XXX756,827769,407817,526
Bilingual Education 11-240-100-XXX286,689299,860308,913
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX407,176437,270434,327
School Sponsored Athletics 11-402-100-XXX882,738952,393974,111
Community Services Programs/Operations 11-800-330-XXX56,15054,75857,496
Support Services:
Tuition 11-000-100-XXX1,970,7402,635,8052,114,857
Health Services 11-000-213-XXX695,651748,830699,711
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2172,611,2942,621,3652,795,320
Guidance 11-000-218-XXX1,418,1851,512,4171,486,482
Child Study Teams 11-000-219-XXX2,168,7142,401,2122,428,654
Improvement of Instructional Services 11-000-221-XXX1,775,9111,950,1711,783,252
Educational Media Services - School Library 11-000-222-XXX968,2181,025,276941,156
Instructional Staff Training Services 11-000-223-XXX169,959246,854182,103
General Administration 11-000-230-XXX881,7781,002,336896,945
School Administration 11-000-240-XXX2,773,3422,898,9702,947,743
Central Svcs & Admin Info Technology 11-000-25X-XXX1,515,0241,644,5161,600,237
Operation and Maintenance of Plant Services 11-000-26X-XXX5,699,6426,494,1636,359,061
Student Transportation Services 11-000-270-XXX2,456,2062,776,3122,764,144
Deposit to Current Expense Emergency Reserve 10-607300,00000
Personal Services - Employee Benefits 11-XXX-XXX-2XX10,956,87712,523,89413,767,114
Food Services 11-000-310-XXX10,00025,0000
Total Support Services Expenditures 36,071,54140,507,12140,766,779
TOTAL GENERAL CURRENT EXPENSE 67,957,20874,961,76676,386,682
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-6040600,0000
Interest Earned on Capital Reserve 10-604020,0005,000
Equipment 12-XXX-XXX-73X116,054351,88370,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX679,452479,9680
TOTAL CAPITAL EXPENDITURES 795,5061,451,85175,000
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 68,752,71476,413,61776,461,682
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX381,21839,2420
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX25,69829,56629,566
Nonpublic Auxiliary Services 20-XXX-XXX-XXX4,97818,91118,911
Nonpublic Handicapped Services 20-XXX-XXX-XXX105,111123,160123,160
Nonpublic Nursing Services 20-XXX-XXX-XXX39,14039,91339,913
Nonpublic Technology Initiative 20-XXX-XXX-XXX19,43120,68020,680
Other Special Projects 20-XXX-XXX-XXX42,83400
Total State Projects 237,192232,230232,230
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX799,004879,634879,634
Other Special Projects 20-XXX-XXX-XXX393,122336,94680,464
Total Federal Projects 1,192,1261,216,580960,098
TOTAL GRANTS AND ENTITLEMENTS 1,810,5361,488,0521,192,328
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX4,586,2845,370,3695,297,093
TOTAL REPAYMENT OF DEBT 4,586,2845,370,3695,297,093
Total Expenditures 75,149,53483,272,03882,951,103

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/07
Audited
Balance
6/30/08
Estimated
Balance
6/30/09
Estimated
Balance
6/30/10
Unreserved:
  General Operating Budget2,073,8412,505,2962,136,5771,527,577
  Repayment of Debt474,951670,994387,0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1,073,594943,3211,350,1701,355,170
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve5,290,0856,316,4143,175,8360
      Tuition Reserve0000
      Current Expense Emergency Reserve0300,000700,000700,000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2006-07
Actual
2007-08
Actual
2008-09
Original
Budget
2008-09
Revised
Budget
2009-10
Proposed
Budget
Total Comparative Per Pupil Cost13,10113,54414,69514,64514,910
Total Classroom Instruction7,7177,9368,6218,5978,948
Classroom-Salaries and Benefits7,2257,5568,1098,1228,657
Classroom-General Supplies and Textbooks443326423399231
Classroom-Purchased Services and Other4954907659
Total Support Services2,4632,5462,7582,7132,677
Support Services-Salaries and Benefits2,2652,3052,5042,4722,492
Total Administrative Costs1,2861,3281,3961,4101,392
Administration-Salaries and Benefits1,1061,1421,1811,1941,216
Total Operations and Maintenance of Plant1,2851,3621,5231,5251,488
Operations & Maintenance of Plant-Salary & Ben.675730775778767
Total Food Services Costs22550
Total Extracurricular Costs308326344346355
Total Equipment Costs2025477415
Employee Benefits as a % of Salaries21.123.925.825.426.7

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2009 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 2008-09 revised appropriations and 2009-10 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 services 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 education 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 assistnce in keeping our student in district.
  • The district also cooperates with other districts through the MUJC which
  • is commissioned to serve its contituent districts in the area of spec.
  • ed. The district also uses the services of the Essex County Ed Servises
  • 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 pur-
  • chased in this way. The district also participates in the state cooper-
  • ative 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 byt the Recretion Department. The BOE acts as custodian
  • of the funds and contracts with 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 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy69,105,645 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)8,315,067,845 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.8311 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy73,699,288 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)8,315,067,845 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.8863 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy69,105,645 (G)
Estimated Equalized Valuation (as of 10/01/2008)9,183,165,905 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.7525 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy73,699,288 (J)
Estimated Equalized Valuation (as of 10/01/2008)9,183,165,905 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.8025 (L)