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User Friendly Budgets
2009

ESSEX - WEST ORANGE TOWN

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time5,3455,4055,516
spacing
Pupils on Roll - Special Full-Time1,0121,0531,169
Pupils on Roll - Special Shared-Time340
Private School Placements8482102
spacing
Pupils Sent to Contracted Preschool Prog400
Pupils Sent to Other Districts-Reg Prog213
Pupils Sent to Other Dists-Spec Ed Prog231626
Pupils Received464
Pupils in State Facilities130

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 300,000 750,000
Transfers from Other Funds 10-5200 162,984 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 101,917,933 107,215,360 109,933,212
Tuition 10-1300 167,371 75,000 75,000
Other Restricted Miscellaneous Revenues 10-1XXX 639,092 89,618 250,000
Unrestricted Miscellaneous Revenues 10-1XXX 0 645,785 159,448
SUBTOTAL  102,724,396 108,025,763 110,417,660
Revenues from State Sources:
Transportation Aid 10-3120 908,551 0 0
Special Education Aid 10-3130 4,360,212 0 0
Bilingual Education 10-3140 285,962 0 0
Extraordinary Aid 10-3131 445,069 416,700 416,700
Consolidated Aid 10-3195 724,371 0 0
Additional Formula Aid 10-3196 428,732 0 0
Other State Aids 10-3XXX 644,797 0 0
Categorical Special Education Aid 10-3132 0 3,581,672 3,581,672
Equalization Aid 10-3176 0 2,850,757 2,850,757
Categorical Security Aid 10-3177 0 983,092 983,092
Categorical Transportation Aid 10-3121 0 2,106,648 2,106,648
SUBTOTAL  7,797,694 9,938,869 9,938,869
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 0 90,271
SUBTOTAL  0 0 90,271
Adjustment for Prior Year Encumbrances  0 90,417 0
Actual Revenues (Over)/Under Expenditures  315,089 0 0
TOTAL OPERATING BUDGET  111,000,163 118,355,049 121,196,800
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Instructional Supplement Aid - Pr Yr Carryover 20-3214 55,870 0 0
Demonstrably Effective Program Aid 20-3212 444,595 0 0
Instructional Supplement Aid 20-3214 266,392 0 0
Other Restricted Entitlements 20-32XX 1,410,655 687,187 689,500
TOTAL REVENUES FROM STATE SOURCES  2,177,512 687,187 689,500
Revenues from Federal Sources:
Title I 20-4411-4416 402,935 847,615 1,140,315
Title VI 20-4417-4418 0 239 240
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,736,918 1,873,685 2,870,885
Other 20-4XXX 262,483 342,743 343,000
TOTAL REVENUES FROM FEDERAL SOURCES  2,402,336 3,064,282 4,354,440
TOTAL GRANTS AND ENTITLEMENTS  4,579,848 3,751,469 5,043,940
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 155,537 125,973
Revenues from Local Sources:
Local Tax Levy 40-1210 5,411,172 5,269,175 5,420,427
Miscellaneous 40-1XXX 25,105 0 0
TOTAL REVENUES FROM LOCAL SOURCES  5,436,277 5,269,175 5,420,427
Revenues from State Sources:
Debt Service Aid Type II 40-3160 1,156,424 1,073,675 1,126,041
TOTAL LOCAL REPAYMENT OF DEBT  6,592,701 6,498,387 6,672,441
Actual Revenues (Over)/Under Expenditures  -27,885 0 0
TOTAL REPAYMENT OF DEBT  6,564,816 6,498,387 6,672,441
TOTAL REVENUES/SOURCES  122,144,827 128,604,905 132,913,181

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX36,517,93037,191,41437,815,048
Special Education 11-2XX-100-XXX9,777,41411,132,63210,573,201
Basic Skills/Remedial 11-230-100-XXX1,057,5601,314,0601,610,629
Bilingual Education 11-240-100-XXX1,024,2021,091,3361,221,984
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX354,980368,000368,000
School Sponsored Athletics 11-402-100-XXX816,8401,031,3141,067,782
Support Services:
Tuition 11-000-100-XXX5,937,2906,311,9246,835,374
Attendance and Social Work Services 11-000-211-XXX178,115180,923166,014
Health Services 11-000-213-XXX1,189,3791,188,3881,273,125
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2171,223,9231,406,0051,396,264
Guidance 11-000-218-XXX2,392,0432,670,8192,682,757
Child Study Teams 11-000-219-XXX3,449,0773,302,9653,467,803
Improvement of Instructional Services 11-000-221-XXX413,381458,183489,279
Educational Media Services - School Library 11-000-222-XXX1,264,7031,302,8111,249,403
Instructional Staff Training Services 11-000-223-XXX111,406155,017134,000
General Administration 11-000-230-XXX1,209,0421,399,7551,397,915
School Administration 11-000-240-XXX6,718,4146,486,4176,765,690
Central Svcs & Admin Info Technology 11-000-25X-XXX808,3761,099,2331,133,338
Operation and Maintenance of Plant Services 11-000-26X-XXX8,862,6639,407,9869,681,285
Student Transportation Services 11-000-270-XXX8,156,0518,293,8318,705,609
Personal Services - Employee Benefits 11-XXX-XXX-2XX16,037,33219,524,35619,939,800
Food Services 11-000-310-XXX030,00030,000
Total Support Services Expenditures 57,951,19563,218,61365,347,656
TOTAL GENERAL CURRENT EXPENSE 107,500,121115,347,369118,004,300
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X672,629692,680892,500
Facilities Acquisition and Construction Services 12-000-4XX-XXX2,827,4132,315,0002,300,000
TOTAL CAPITAL EXPENDITURES 3,500,0423,007,6803,192,500
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 111,000,163118,355,049121,196,800
GRANTS AND ENTITLEMENTS
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX444,59500
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 444,59500
Instructional Supplement Aid:
Instruction 20-214-100-XXX213,19600
Support Services 20-214-200-XXX109,06600
TOTAL INSTRUCTIONAL SUPPLEMENT AID 322,26200
Other State Projects:
Instruction 20-217-100-XXX659,92500
Support Services 20-217-200-XXX159,03500
TOTAL TARA USED TO SUPPORT PROGRAMS 818,96000
Nonpublic Textbooks 20-XXX-XXX-XXX104,877112,034112,500
Nonpublic Auxiliary Services 20-XXX-XXX-XXX42,787143,803144,000
Nonpublic Handicapped Services 20-XXX-XXX-XXX197,655201,755202,000
Nonpublic Nursing Services 20-XXX-XXX-XXX160,036151,235152,000
Nonpublic Technology Initiative 20-XXX-XXX-XXX79,10278,36079,000
Other Special Projects 20-XXX-XXX-XXX7,23800
Total State Projects 2,177,512687,187689,500
Federal Projects:
Title I 20-XXX-XXX-XXX402,935847,6151,140,315
Title VI 20-XXX-XXX-XXX0239240
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,736,9181,873,6852,870,885
Other Special Projects 20-XXX-XXX-XXX262,483342,743343,000
Total Federal Projects 2,402,3363,064,2824,354,440
TOTAL GRANTS AND ENTITLEMENTS 4,579,8483,751,4695,043,940
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX6,564,8166,498,3876,672,441
TOTAL REPAYMENT OF DEBT 6,564,8166,498,3876,672,441
Total Expenditures 122,144,827128,604,905132,913,181

 

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 Budget3,272,2183,075,6492,775,6492,025,649
  Repayment of Debt766,752794,637125,9730
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1111
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve204,100000
      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 Cost14,08014,80615,51715,57015,300
Total Classroom Instruction9,1079,3879,8359,8499,634
Classroom-Salaries and Benefits8,6559,0479,3289,3159,280
Classroom-General Supplies and Textbooks392294349355202
Classroom-Purchased Services and Other6146159178152
Total Support Services1,8281,9592,0282,0311,999
Support Services-Salaries and Benefits1,6791,8171,8771,8581,870
Total Administrative Costs1,5481,6281,6861,6981,701
Administration-Salaries and Benefits1,3221,3811,4681,4671,492
Total Operations and Maintenance of Plant1,3111,5481,6291,6451,627
Operations & Maintenance of Plant-Salary & Ben.840832883882842
Total Food Services Costs00554
Total Extracurricular Costs222216261261258
Total Equipment Costs691060107134
Employee Benefits as a % of Salaries24.122.727.527.327

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.

 

Unusual Revenues and Appropriations
SourceAmountDescription
Sale of Property225,000 Sale of lots owned by WOBOE
Total Unusual Revenues225,000 

 

Shared Services
  • WOBOE uses Educational Data to do our bidding for our school supplies
  • WOBOE has a cooperative sharing agreement with the Township for gas
  • WOBOE has a cooperative agreement with Pittsgrove BOE for copy paper
  • WOBOE uses the Aces program for energy costs
  • WOBOE has a sharing agreement with the Town for maintenance of fields
  • WOBOE participates fully in the E rate program
  • WOBOE uses Educational Data Systems for bidding on custodial supplies
  • WOBOE has installed private fiber in the district to reduce telephone

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy109,933,212 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)1,547,180,594 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1007.1054 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy115,353,639 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)1,547,180,594 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1007.4557 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy109,933,212 (G)
Estimated Equalized Valuation (as of 10/01/2008)7,080,666,046 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.5526 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy115,353,639 (J)
Estimated Equalized Valuation (as of 10/01/2008)7,080,666,046 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.6291 (L)