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User Friendly Budgets
2010

ESSEX - CEDAR GROVE TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time1,3651,4191,450
Pupils on Roll Regular Shared-Time240
spacing
Pupils on Roll - Special Full-Time227212202
Pupils on Roll - Special Shared-Time330
Private School Placements292423
spacing
Pupils Sent to Other Dists-Spec Ed Prog12910
Pupils Received010

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 136,615 375,266
Transfers from Other Funds 10-5200 14,116 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 20,904,871 21,914,106 22,737,500
Interest Earned on Capital Reserve Funds 10-1XXX 0 1,000 1,000
Other Restricted Miscellaneous Revenues 10-1XXX 0 160,000 160,000
Unrestricted Miscellaneous Revenues 10-1XXX 896,596 698,500 658,500
SUBTOTAL  21,801,467 22,773,606 23,557,000
Revenues from State Sources:
Extraordinary Aid 10-3131 284,088 233,000 46,003
Other State Aids 10-3XXX 25,752 0 0
Categorical Special Education Aid 10-3132 891,800 830,866 62,853
Categorical Security Aid 10-3177 36,846 124,953 0
Categorical Transportation Aid 10-3121 273,845 326,864 0
SUBTOTAL  1,512,331 1,515,683 108,856
Adjustment for Prior Year Encumbrances  0 127,073 0
Actual Revenues (Over)/Under Expenditures  332,611 0 0
TOTAL OPERATING BUDGET  23,660,525 24,552,977 24,041,122
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 9,263 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 110,536 126,383 107,425
TOTAL REVENUES FROM STATE SOURCES  110,536 126,383 107,425
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 351,785 375,018 318,765
Other 20-4XXX 31,864 30,834 26,209
TOTAL REVENUES FROM FEDERAL SOURCES  383,649 405,852 344,974
TOTAL GRANTS AND ENTITLEMENTS  503,448 532,235 452,399
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 741 836
Revenues from Local Sources:
Local Tax Levy 40-1210 727,109 731,734 735,259
Miscellaneous 40-1XXX 836 0 0
TOTAL REVENUES FROM LOCAL SOURCES  727,945 731,734 735,259
TOTAL LOCAL REPAYMENT OF DEBT  727,945 732,475 736,095
Actual Revenues (Over)/Under Expenditures  130 0 0
TOTAL REPAYMENT OF DEBT  728,075 732,475 736,095
TOTAL REVENUES/SOURCES  24,892,048 25,817,687 25,229,616
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  24,892,048 25,817,687 25,229,616

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX7,144,2207,438,3687,478,861
Special Education 11-2XX-100-XXX1,358,2311,211,6121,311,908
Basic Skills/Remedial 11-230-100-XXX67,54170,56072,432
Bilingual Education 11-240-100-XXX5,7589,5879,533
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX80,72798,064104,574
School Sponsored Athletics 11-402-100-XXX483,613444,907371,295
Community Services Programs/Operations 11-800-330-XXX9949,6467,000
Support Services:
Tuition 11-000-100-XXX2,008,8672,052,7071,871,724
Attendance and Social Work Services 11-000-211-XXX38,23554,36041,625
Health Services 11-000-213-XXX255,223271,499288,115
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217601,180645,050624,432
Guidance 11-000-218-XXX285,107387,028301,602
Child Study Teams 11-000-219-XXX419,865396,483417,468
Improvement of Instructional Services 11-000-221-XXX154,009168,554115,153
Educational Media Services - School Library 11-000-222-XXX374,927382,231339,152
Instructional Staff Training Services 11-000-223-XXX6,02211,5259,927
General Administration 11-000-230-XXX741,427881,703802,752
School Administration 11-000-240-XXX1,145,2631,236,6901,214,325
Central Svcs & Admin Info Technology 11-000-25X-XXX486,346515,942466,606
Operation and Maintenance of Plant Services 11-000-26X-XXX2,534,0032,784,8992,806,671
Student Transportation Services 11-000-270-XXX1,164,0591,210,3811,238,887
Personal Services - Employee Benefits 11-XXX-XXX-2XX3,990,1223,650,6044,024,846
Total Support Services Expenditures 14,204,65514,649,65614,563,285
TOTAL GENERAL CURRENT EXPENSE 23,345,73923,932,40023,918,888
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60401,0001,000
Equipment 12-XXX-XXX-73X57,174499,15144,600
Facilities Acquisition and Construction Services 12-000-4XX-XXX138,87880,29036,498
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-93198,00000
TOTAL CAPITAL EXPENDITURES 294,052580,44182,098
Transfer of Funds to Charter Schools 10-000-100-56X20,73440,13640,136
OPERATING BUDGET GRAND TOTAL 23,660,52524,552,97724,041,122
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX9,26300
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX11,20913,08511,122
Nonpublic Auxiliary Services 20-XXX-XXX-XXX35,89538,81232,990
Nonpublic Handicapped Services 20-XXX-XXX-XXX40,46158,96950,124
Nonpublic Nursing Services 20-XXX-XXX-XXX15,13115,51713,189
Nonpublic Technology Initiative 20-XXX-XXX-XXX7,84000
Total State Projects 110,536126,383107,425
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX351,785375,018318,765
Other Special Projects 20-XXX-XXX-XXX31,86430,83426,209
Total Federal Projects 383,649405,852344,974
TOTAL GRANTS AND ENTITLEMENTS 503,448532,235452,399
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX728,075732,475736,095
TOTAL REPAYMENT OF DEBT 728,075732,475736,095
Total Expenditures 24,892,04825,817,68725,229,616
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 24,892,04825,817,68725,229,616

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/08
Audited
Balance
6/30/09
Estimated
Balance
6/30/10
Estimated
Balance
6/30/11
Unassigned:
  General Operating Budget1,012,780635,578498,963321,912
  Repayment of Debt1,7071,5778360
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve160,92767,47268,47269,472
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0198,215198,2150
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2007-08
Actual
2008-09
Actual
2009-10
Original
Budget
2009-10
Revised
Budget
2010-11
Proposed
Budget
Total Comparative Per Pupil Cost12,27512,64412,78912,67512,642
Total Classroom Instruction6,5766,8776,8956,6836,882
Classroom-Salaries and Benefits6,2686,5016,5556,3676,571
Classroom-General Supplies and Textbooks269358300274268
Classroom-Purchased Services and Other3919404243
Total Support Services1,8011,6681,8631,7241,612
Support Services-Salaries and Benefits1,4861,4261,6121,4531,382
Total Administrative Costs1,6921,8461,7321,9471,852
Administration-Salaries and Benefits1,3801,5501,4391,5951,511
Legal Costs00375252
Total Operations and Maintenance of Plant1,7371,8131,8751,9151,935
Operations & Maintenance of Plant-Salary & Ben.8899739319901,015
Total Food Services Costs10000
Total Extracurricular Costs375440419398351
Total Equipment Costs483611230627
Employee Benefits as a % of Salaries2730.125.526.429.4

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2010 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 2009-10 revised appropriations and 2010-11 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
  • COOPERATIVE PURCHASING OF SUPPLIES & SKILLED TRADE SERVICES
  • COOPERATIVE PURCHASING OF TRANSPORTATION SERVICES
  • COOPERATIVE PURCHASING OF NATURAL GAS
  • COOPERATIVE PURCHASING OF GASOLINE & DIESEL FUEL
  • COOPERATIVE PURCHASING OF WORKERS' COMPENSATION INSURANCE
  • PAYROLL PROCESSING
  • GARBAGE/RECYCLING COLLECTION
  • USE OF SCHOOL BUILDINGS & FIELDS BY TWSP REC DEPARTMENT
  • TREASURER OF SCHOOL MONIES
  • PURCHASE OF HEALTH BENEFITS THROUGH STATE OF NEW JERSEY
  • FIELD/PARKING LOT MAINTENANCE
  • COOPERATIVE PURCHASING OF STUDENT ACCIDENT INSURANCE - ATHLETICS

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy22,737,500 (A)
Estimated Net Taxable Valuation (as of 03/01/2010)2,281,766,200 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.9965 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy23,472,759 (D)
Estimated Net Taxable Valuation (as of 03/01/2010)2,281,766,200 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1001.0287 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy22,737,500 (G)
Estimated Equalized Valuation (as of 10/01/2009)2,521,008,381 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.9019 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy23,472,759 (J)
Estimated Equalized Valuation (as of 10/01/2009)2,521,008,381 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.9311 (L)

 

Administrative Salaries
Employee Name: ALAN CHADRJIAN 
Job TitleBusiness Administrator 
Base Annual Salary131,460 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days245 
  Contracted Number of Annual Vacation Days 30 
  Contracted Number of Annual Sick Days12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances4,685 
Bonuses3,000 
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other2,724 
  Retirement Plans6,000 
Contractual Post-Employment Benefits Amount14,960 
  Description of: 
   Buyback of Sick Days at the End of Contract136 DAYS @ $110 MAXIMUM ALLOWED 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: GENE POLLES 
Job TitleSuperintendent 
Base Annual Salary159,416 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2013 
  Contracted Number of Annual Work Days245 
  Contracted Number of Annual Vacation Days 30 
  Contracted Number of Annual Sick Days12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances3,439 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other278 
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  Description of: 
   Buyback of Sick Days at the End of Contract150 DAYS @ $100 MAXIMUM ALLOWED 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: JAMES WALSH 
Job TitleCoordinator/Dir./Mgr./Supvr. ADMIN INFORMATION TECH 
Base Annual Salary104,600 
Full Time Equivalents (FTE)0.8 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days195 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances995 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: MARIO GAITA, JR. 
Job TitleCoordinator/Dir./Mgr./Supvr. BUILDINGS & GROUNDS 
Base Annual Salary93,800 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days245 
  Contracted Number of Annual Vacation Days 22 
  Contracted Number of Annual Sick Days12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances1,315 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: THOMAS ALTONJY 
Job TitleAdministrative Assistant CURRICULUM 
Base Annual Salary142,737 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days245 
  Contracted Number of Annual Vacation Days 30 
  Contracted Number of Annual Sick Days12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances11,689 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  Description of: 
   Buyback of Sick Days at the End of Contract150 DAYS @ $100 MAXIMUM ALLOWED 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments