05/05/2008 ESSEX - NORTH CALDWELL BORO
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2006 October 15, 2007 October 15, 2008
Actual Actual Estimated
Pupils on Roll Regular Full-Time 562 571 589
Pupils on Roll - Special Full-Time 87 63 62
Private School Placements 11 9 9
Pupils Sent to Other Dists-Spec Ed Prog 1 2
ESSEX - NORTH CALDWELL BORO
Advertised Revenues
Budget Category Account 2006-07 2007-08 2008-09
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 411,374 35,810
Transfers from Other Funds 10-5200 1,997
Revenues from Local Sources:
Local Tax Levy 10-1210 8,145,825 8,815,316 9,708,904
Unrestricted Miscellaneous Revenues 10-1XXX 150,656 83,104 75,000
SUBTOTAL 8,296,481 8,898,420 9,783,904
Revenues from State Sources:
Special Education Aid 10-3130 269,502 269,502
Extraordinary Aid 10-3131 83,901 209,399
Consolidated Aid 10-3195 25,312 25,312
Additional Formula Aid 10-3196 8,844 17,954
Other State Aids 10-3XXX 975 100,000
Categorical Special Education Aid 10-3132 102,923
Categorical Security Aid 10-3177 47,100
Categorical Transportation Aid 10-3121 96,636
SUBTOTAL 388,534 412,768 456,058
Adjustment for Prior Year Encumbrances 30,544
Actual Revenues (Over)/Under Expenditures 14,320
TOTAL OPERATING BUDGET 8,701,332 9,753,106 10,275,772
GRANTS AND ENTITLEMENTS
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 119,044 186,581 155,104
Other 20-4XXX 27,168
TOTAL REVENUES FROM FEDERAL SOURCES 146,212 186,581 155,104
TOTAL GRANTS AND ENTITLEMENTS 146,212 186,581 155,104
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 961,473 919,127 921,042
TOTAL REVENUES FROM LOCAL SOURCES 961,473 919,127 921,042
TOTAL LOCAL REPAYMENT OF DEBT 961,473 919,127 921,042
TOTAL REPAYMENT OF DEBT 961,473 919,127 921,042
TOTAL REVENUES/SOURCES 9,809,017 10,858,814 11,351,918
ESSEX - NORTH CALDWELL BORO
Advertised Appropriations
Budget Category Account 2006-07 2007-08 2008-09
Expenditures Rev. Approp. Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX 2,844,676 3,018,236 3,279,815
Special Education 11-2XX-100-XXX 774,373 936,933 997,316
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 675 700 750
Support Services:
Tuition 11-000-100-XXX 621,484 569,438 702,391
Attendance and Social Work Services 11-000-211-XXX 18,000
Health Services 11-000-213-XXX 124,202 133,988 145,091
Students - Related & Extraordinary 11-000-216,217 276,937 319,827 327,872
Child Study Teams 11-000-219-XXX 360,411 428,844 419,308
Improvement of Instructional Services 11-000-221-XXX 1,500 1,500
Educational Media Services - School Library 11-000-222-XXX 133,153 139,133 118,326
Instructional Staff Training Services 11-000-223-XXX 24,958 10,100 10,825
General Administration 11-000-230-XXX 275,817 314,822 310,649
School Administration 11-000-240-XXX 365,182 361,456 347,489
Central Svcs & Admin Info Technology 11-000-25X-XXX 163,827 170,708 186,401
Operation and Maintenance of Plant Services 11-000-26X-XXX 882,497 976,471 1,034,000
Student Transportation Services 11-000-270-XXX 509,611 581,317 675,985
Personal Services - Employee Benefits 11-XXX-XXX-2XX 1,304,962 1,491,493 1,718,054
Total Support Services Expenditures 5,061,041 5,499,097 5,997,891
TOTAL GENERAL CURRENT EXPENSE 8,680,765 9,454,966 10,275,772
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X 20,054
Facilities Acquisition and Construction Services 12-000-4XX-XXX 269,982
TOTAL CAPITAL EXPENDITURES 290,036
SPECIAL SCHOOLS
Other Special Schools:
Instruction 13-4XX-100-XXX 20,567 8,104
Total Other Special Schools 20,567 8,104
TOTAL SPECIAL SCHOOLS 20,567 8,104
OPERATING BUDGET GRAND TOTAL 8,701,332 9,753,106 10,275,772
SPECIAL GRANTS AND ENTITLEMENTS
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 119,044 186,581 155,104
Federal Projects:
Other Special Projects 20-XXX-XXX-XXX 27,168
Total Federal Projects 146,212 186,581 155,104
TOTAL GRANTS AND ENTITLEMENTS 146,212 186,581 155,104
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 961,473 919,127 921,042
TOTAL REPAYMENT OF DEBT 961,473 919,127 921,042
Total Expenditures 9,809,017 10,858,814 11,351,918
DEDUCT EXPENDITURES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Local Contrib-Transfer to Grants & Entitlements 11-1XX-100-930
Capital Reserve - Transfer to Repayment of Debt 12-000-400-933
TOTAL EXPENDITURES NET OF TRANSFERS 9,809,017 10,858,814 11,351,918
ESSEX - NORTH CALDWELL BORO
Advertised Recapitulation of Balance
Audited Audited Estimated Estimated
Balance Balance Balance Balance
Budget Category 6/30/2006 6/30/2007 6/30/2008 6/30/2009
Unreserved:
General Operating Budget 261,187 333,901 250,000 250,000
Repayment of Debt 2 2 0 0
Reserved for Specific Purposes:
General Operating Budget:
Capital Reserve 1 25,001 25,001 25,001
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 0 0
Legal Reserve 583,638 447,184 35,810 0
Tuition Reserve 0 0 0 0
Current Expense Emergency Reserve 0 0 0 0
Reserved for Repayment of Debt 0 0 0 0
ESSEX - NORTH CALDWELL BORO
Advertised Per Pupil Cost Calculations
2008 - 2009
2005-06 2006-07 2007-08 2007-08 2008-2009
Actual Actual Original Revised Proposed
Budget Budget Budget
Per Pupil Cost Calculations: (1) (2) (3) (4) (5)
Total Comparative Per Pupil Cost 10891 11689 12544 13098 13667
Total Classroom Instruction 6509 6913 7485 7789 8344
Classroom-Salaries and Benefits 6167 6710 7186 7456 8000
Classroom-General Supplies and Textbooks 325 186 266 296 306
Classroom-Purchased Services and Other 18 16 34 38 37
Total Support Services 1563 1726 1876 1948 1906
Support Services-Salaries and Benefits 1333 1403 1473 1528 1509
Total Administrative Costs 1460 1506 1524 1613 1601
Administration-Salaries and Benefits 1282 1330 1286 1334 1369
Total Operations and Maintenance of Plant 1348 1534 1653 1740 1810
Operations & Maintenance of Plant-Salary & Ben. 694 857 924 959 1002
Total Food Services Costs 0 0
Total Extracurricular Costs 1 1 1 1 1
Total Equipment Costs 0 0 59 32 0
Employee Benefits as a % of Salaries 22.7 24.2 26.3 26.3 28.5
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 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.
ESSEX - NORTH CALDWELL BORO
Unusual Revenues and Appropriations
___________________________________
Line Number Revenue Source or 08-09 Amount Description of circumstances
Approp. Due to
Total Unusual Revenues:
0 Total Unusual Appropriations: 0
ESSEX - NORTH CALDWELL BORO
Shared Services -- Description of Shared Services
_________________________________________________
1)The North Caldwell School District entered into an interlocal agreement
with the Borough of North Caldwell whereby the district technology person
is shared for all Borough technology requirements including service desk
help, minor repairs, planning and purchasing.
2)Five school districts in Essex County, referred to as the West Essex
Consortium now join together as one for the purchase of school supplies.
3)The district is a member of the Sussex County Regional Cooperative for
its regular and special transportation needs.
4)As a member of the Morris Essex Insurance Group, North Caldwell is part
of a multi-district group for workers comp insurance with related train-
ing, reporting, legal services and compliance.
5)The West Essex Consortium also provides professional development for
the teachers of the member districts.
6)All general ledger (budget) and payroll services are contracted from
the Asbury Park Information Technology Center, a part of the Asbury Park
School District.
7)Three districts in the West Essex Consortium, including North Caldwell
join as one in filing for NCLB grant monies.
8)North Caldwell is enrolled in ACES for the purchase of electricity and
gas.
9)The members of the West Essex Consortium have partnered for the joint
purchasing of all technology needs.
10)Telecommunications services are obtained via the ACT telecommunication
program.
ESSEX - NORTH CALDWELL BORO
22a. Estimated Tax Rate Information
______________________________
A. Estimated 08-09 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 9,708,904 (A)
Estimated Net Taxable Valuation (as of 02/01/2008 ) 1,821,438,600 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)X100 0.5330 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 10,629,946 (D)
Estimated Net Taxable Valuation (as of 02/01/2008 ) 1,821,438,600 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)X100 0.5836 (F)
B. Estimated 08-09 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 9,708,904 (G)
Estimated Equalized Valuation (as of 10/01/2007 ) 1,747,406,162 (H)
Estimated 08-09 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.5556 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 10,629,946 (J)
Estimated Equalized Valuation (as of 10/01/2007 ) 1,747,406,162 (K)
Estimated 08-09 Equalized Total School
Tax Rate=(J)/(K)X100 0.6083 (L)