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User Friendly Budgets
2009

ESSEX - NEWARK CITY

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time38,16238,44239,329
Pupils on Roll Reg Accr. Adult High Sch192233203
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Pupils on Roll - Special Full-Time6,1456,2996,590
Pupils on Roll - Special Shared-Time011
Private School Placements613599599
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Pupils Sent to Contracted Preschool Prog4,9665,0594,987
Pupils Sent to Other Districts-Reg Prog111013
Pupils Sent to Other Dists-Spec Ed Prog273327207
Pupils Received282626
Pupils in State Facilities2922680

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 23,938,400 23,938,400
Transfers from Other Funds 10-5200 118,602 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 96,358,910 100,213,266 100,213,266
Tuition 10-1300 572,995 1,007,444 1,007,444
Unrestricted Miscellaneous Revenues 10-1XXX 8,758,064 5,890,574 5,890,574
SUBTOTAL  105,689,969 107,111,284 107,111,284
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 268,357,802 0 0
Supplemental Core Curriculum Standards Aid 10-3112 20,770,333 0 0
Education Opportunity Aid 10-3117 300,628,971 0 0
Discretionary Education Opportunity Aid 10-3118 19,802,882 0 0
Transportation Aid 10-3120 4,490,894 0 0
Special Education Aid 10-3130 32,976,010 0 0
Bilingual Education 10-3140 4,276,426 0 0
Aid for Adult and Post-Graduate Programs 10-3191 376,918 0 0
Extraordinary Aid 10-3131 1,635,327 2,027,468 2,027,468
Consolidated Aid 10-3195 4,757,200 0 0
Other State Aids 10-3XXX 290,258 14,140,344 0
Categorical Special Education Aid 10-3132 0 24,894,683 25,823,243
Equalization Aid 10-3176 0 571,889,796 633,652,423
Categorical Security Aid 10-3177 0 15,741,827 19,457,862
Adjustment Aid 10-3178 0 87,585,999 30,151,202
Categorical Transportation Aid 10-3121 0 4,969,042 5,905,964
SUBTOTAL  658,363,021 721,249,159 717,018,162
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 574,273 950,000 1,448,522
SUBTOTAL  574,273 950,000 1,448,522
Adjustment for Prior Year Encumbrances  0 12,791,826 0
Actual Revenues (Over)/Under Expenditures  -7,819,156 0 0
TOTAL OPERATING BUDGET  756,926,709 866,040,669 849,516,368
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 7,347,865 0 0
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 5,844,045 3,669,953 0
Preschool Education Aid - Pr Yr Carryover 20-3218 0 0 4,745,203
Early Childhood Program Aid 20-3211 36,370,678 0 0
Demonstrably Effective Program Aid 20-3212 19,812,314 0 0
Preschool Education Aid 20-3218 0 76,376,426 81,967,608
Preschool Expansion Aid 20-3215 51,917,140 0 0
Other Restricted Entitlements 20-32XX 4,682,209 4,395,208 4,395,208
TOTAL REVENUES FROM STATE SOURCES  118,626,386 84,441,587 91,108,019
Revenues from Federal Sources:
Title I 20-4411-4416 28,171,462 32,249,628 32,249,628
Title VI 20-4417-4418 319 0 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 11,923,416 8,646,329 8,646,329
Adult Basic Education 20-4440 0 732,355 732,355
Other 20-4XXX 17,129,584 9,700,000 9,700,000
TOTAL REVENUES FROM FEDERAL SOURCES  57,224,781 51,328,312 51,328,312
Transfers from Operating Budget-PreK 20-5200 3,218,168 3,843,100 0
TOTAL GRANTS AND ENTITLEMENTS  186,417,200 139,612,999 142,436,331
TOTAL REVENUES/SOURCES  943,343,909 1,005,653,668 991,952,699
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Operating Budget-PreK 20-5200 3,218,168 3,843,100 0
TOTAL REVENUES/SOURCES NET OF TRANSFERS  940,125,741 1,001,810,568 991,952,699

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX24,864,00626,218,87724,571,205
Special Education 11-2XX-100-XXX2,160,5822,782,1534,441,836
Bilingual Education 11-240-100-XXX154,624244,727299,067
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX555,534978,179779,630
School Sponsored Athletics 11-402-100-XXX749,5551,313,3981,064,948
Other Instructional Programs 11-4XX-100-XXX13,39236,74136,741
Before/After School Programs 11-421-XXX-XXX004,269,004
Alternative Education Programs 11-423-XXX-XXX001,781,562
Other Supplemental/At-Risk Programs 11-424-XXX-XXX00285,100
Support Services:
Tuition 11-000-100-XXX61,268,06665,721,79762,545,613
Attendance and Social Work Services 11-000-211-XXX4,968,5305,290,2345,195,300
Health Services 11-000-213-XXX2,492,4792,677,7762,727,489
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21716,471,01814,502,79213,500,381
Guidance 11-000-218-XXX2,281,3692,832,9922,054,873
Child Study Teams 11-000-219-XXX20,319,88223,444,80422,475,836
Improvement of Instructional Services 11-000-221-XXX16,592,22518,805,76717,355,214
Educational Media Services - School Library 11-000-222-XXX998,912984,711598,249
Instructional Staff Training Services 11-000-223-XXX1,495,7572,355,6371,507,479
General Administration 11-000-230-XXX11,997,81114,277,42811,152,364
School Administration 11-000-240-XXX502,431581,489739,198
Central Svcs & Admin Info Technology 11-000-25X-XXX18,732,29620,535,90319,251,043
Operation and Maintenance of Plant Services 11-000-26X-XXX91,683,48689,846,99491,470,267
Student Transportation Services 11-000-270-XXX35,304,46734,063,23534,147,878
Other Support Services 11-000-290-XXX1,499,7841,543,9410
Personal Services - Employee Benefits 11-XXX-XXX-2XX25,878,68038,846,50238,701,647
Food Services 11-000-310-XXX6,500,0005,425,0003,000,000
Total Support Services Expenditures 318,987,193341,737,002326,422,831
TOTAL GENERAL CURRENT EXPENSE 347,484,886373,311,077363,951,924
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X767,898962,955443,724
Facilities Acquisition and Construction Services 12-000-4XX-XXX2,633,8743,214,3542,114,906
TOTAL CAPITAL EXPENDITURES 3,401,7724,177,3092,558,630
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX1,962,6703,282,9082,666,229
Support Services 13-422-200-XXX979,6901,296,135950,327
Total Summer School 2,942,3604,579,0433,616,556
Other Special Schools:
Instruction 13-4XX-100-XXX4,058,6394,163,8460
Support Services 13-4XX-200-XXX1,218,069742,2440
Total Other Special Schools 5,276,7084,906,0900
Accredited Evening/Adult High School/Post-Graduate:
Instruction 13-601-100-XXX486,774400,977276,066
Support Services 13-601-200-XXX365,442436,156382,061
Total Accredited Evening/Adult HS/Post-Grad. 852,216837,133658,127
Adult Education - Local:
Instruction 13-602-100-XXX829,940933,981992,072
Support Services 13-602-200-XXX653,321741,627685,792
Total Adult Education - Local 1,483,2611,675,6081,677,864
TOTAL SPECIAL SCHOOLS 10,554,54511,997,8745,952,547
Transfer of Funds to Charter Schools 10-000-100-56X33,492,87263,229,92674,914,336
General Fund Contribution to SBB 10-000-520-930361,992,634413,324,483402,138,931
OPERATING BUDGET GRAND TOTAL 756,926,709866,040,669849,516,368
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX7,347,86500
Early Childhood Program Aid:
Instruction 20-218-100-XXX68,617,67665,874,02970,728,553
Support Services 20-218-200-XXX12,698,23414,345,49715,984,258
Contribution to Charter Schools 20-218-100-56X2,092,85900
TOTAL PRESCHOOL EDUCATION AID 83,408,76980,219,52686,712,811
Demonstrably Effective Program Aid:
Contribution to Charter Schools 20-212-100-56X1,655,98900
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 1,655,98900
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX271,562487,764487,764
Nonpublic Auxiliary Services 20-XXX-XXX-XXX1,541,5542,327,0312,327,031
Nonpublic Handicapped Services 20-XXX-XXX-XXX550,1561,006,0651,006,065
Nonpublic Nursing Services 20-XXX-XXX-XXX340,869574,348574,348
Nonpublic Technology Initiative 20-XXX-XXX-XXX183,04000
Other Special Projects 20-XXX-XXX-XXX1,795,02800
Total State Projects 89,746,96784,614,73491,108,019
Federal Projects:
Title I 20-XXX-XXX-XXX28,171,46213,023,27410,441,340
Title VI 20-XXX-XXX-XXX31900
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX11,923,4168,646,3298,646,329
Adult Basic Education 20-XXX-XXX-XXX0732,355732,355
Other Special Projects 20-XXX-XXX-XXX17,129,5849,700,0009,700,000
Total Federal Projects 57,224,78132,101,95829,520,024
Grant & Entitlements Cont to SBB 20-XXX-XXX-93032,097,58722,896,30721,808,288
TOTAL GRANTS AND ENTITLEMENTS 186,417,200139,612,999142,436,331
Total Expenditures 943,343,9091,005,653,668991,952,699

 

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 Budget29,086,35741,326,43027,388,0303,449,630
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve07,788,4927,788,4927,788,492
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  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 Cost17,76018,46619,30519,75616,911
Total Classroom Instruction9,2109,90410,14710,2658,967
Classroom-Salaries and Benefits7,4528,0658,0768,2157,216
Classroom-General Supplies and Textbooks276250436516308
Classroom-Purchased Services and Other1,4821,5891,6341,5341,444
Total Support Services3,8863,9604,3574,5063,813
Support Services-Salaries and Benefits3,6803,7784,0794,1733,573
Total Administrative Costs1,6091,4971,6171,7041,294
Administration-Salaries and Benefits1,2691,1601,2271,244994
Total Operations and Maintenance of Plant2,6352,7432,7222,8172,515
Operations & Maintenance of Plant-Salary & Ben.1,8741,8521,8911,9171,727
Total Food Services Costs17216214913665
Total Extracurricular Costs161156228238190
Total Equipment Costs2323123415
Employee Benefits as a % of Salaries20.521.121.421.421

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.

 

Advertised Blended Resource SBB Statement
Budget CategoryAccount2007-082008-092009-10
Resources:
General Fund Contribution 15-5200361,992,634413,324,483402,138,931
Adjustment for Prior Year Encumbrances 2,275,1932,692,4640
Restricted State Entitlements 15-32XX32,097,5873,669,9530
Restricted Federal Entitlements 15-44XX019,226,35421,808,288
Total SBB Resources 396,365,414438,913,254423,947,219
Appropriations:
Instruction 15-XXX-100-XXX241,691,376266,102,116239,145,393
Support Services 15-XXX-2XX-XXX168,766,574163,428,846155,520,527
Equipment 15-XXX-XXX-73X153,752409,047235,804
Total SBB Appropriations 411,366,786438,913,254423,947,219

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy100,213,266 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)10,858,108,700 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.9229 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy100,213,266 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)10,858,108,700 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.9229 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy100,213,266 (G)
Estimated Equalized Valuation (as of 10/01/2008)18,060,273,650 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.5549 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy100,213,266 (J)
Estimated Equalized Valuation (as of 10/01/2008)18,060,273,650 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.5549 (L)