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User Friendly Budgets
2008

HUNTERDON - UNION TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time539546541
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Pupils on Roll - Special Full-Time626063
Private School Placements467
spacing
Pupils Sent to Other Dists-Spec Ed Prog010

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 21,352 55,437 0
Budgeted Fund Bal - Deposit to Capital Reserve 10-303 0 71,000 75,000
Transfers from Other Funds 10-5200 93,469 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 7,323,876 7,543,485 7,814,862
Tuition 10-1300 10,300 15,000 0
Interest Earned on Capital Reserve Funds 10-1XXX 0 0 500
Unrestricted Miscellaneous Revenues 10-1XXX 68,266 30,000 46,000
SUBTOTAL  7,402,442 7,588,485 7,861,362
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 3,790 3,790 0
Transportation Aid 10-3120 200,058 200,058 0
Special Education Aid 10-3130 359,907 359,907 0
Bilingual Education 10-3140 8,140 8,140 0
Stabilization Aid 10-3171 106,568 106,568 0
Extraordinary Aid 10-3131 24,767 0 69,395
Consolidated Aid 10-3195 74,610 74,610 0
Additional Formula Aid 10-3196 22,592 45,862 0
Other State Aids 10-3XXX 6,960 0 0
Categorical Special Education Aid 10-3132 0 0 307,828
Equalization Aid 10-3176 0 0 293,026
Categorical Security Aid 10-3177 0 0 40,397
Categorical Transportation Aid 10-3121 0 0 185,709
SUBTOTAL  807,392 798,935 896,355
Adjustment for Prior Year Encumbrances  0 167,465 0
Actual Revenues (Over)/Under Expenditures  -59,050 0 0
TOTAL OPERATING BUDGET  8,244,253 8,681,322 8,832,717
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 1,036 710 0
TOTAL REVENUES FROM STATE SOURCES  1,036 710 0
Revenues from Federal Sources:
Title I 20-4411-4416 212 10,307 0
Title VI 20-4417-4418 0 44,069 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 114,899 113,302 108,500
Other 20-4XXX 14,568 15,792 10,000
TOTAL REVENUES FROM FEDERAL SOURCES  129,679 183,470 118,500
TOTAL GRANTS AND ENTITLEMENTS  130,715 184,180 118,500
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 3,114 5,579
Transfers from Other Funds 40-5200 5,495 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 911,105 1,032,132 1,075,746
TOTAL REVENUES FROM LOCAL SOURCES  911,105 1,032,132 1,075,746
Revenues from State Sources:
Debt Service Aid Type II 40-3160 18,650 18,759 18,000
TOTAL LOCAL REPAYMENT OF DEBT  935,250 1,054,005 1,099,325
Actual Revenues (Over)/Under Expenditures  88,421 0 0
TOTAL REPAYMENT OF DEBT  1,023,671 1,054,005 1,099,325
TOTAL REVENUES/SOURCES  9,398,639 9,919,507 10,050,542

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,324,9442,609,2702,701,975
Special Education 11-2XX-100-XXX812,298846,029725,351
Basic Skills/Remedial 11-230-100-XXX51,55649,74246,635
Bilingual Education 11-240-100-XXX8,0988,9229,259
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX24,52030,12931,005
School Sponsored Athletics 11-402-100-XXX37,63743,91345,502
Support Services:
Tuition 11-000-100-XXX176,906312,864365,324
Health Services 11-000-213-XXX122,017119,147145,849
Students - Related & Extraordinary 11-000-216,217192,802178,177195,672
Guidance 11-000-218-XXX76,91687,81386,440
Child Study Teams 11-000-219-XXX330,627364,265416,287
Improvement of Instructional Services 11-000-221-XXX6,3696,9006,900
Educational Media Services - School Library 11-000-222-XXX163,02752,60941,296
Instructional Staff Training Services 11-000-223-XXX17800
General Administration 11-000-230-XXX622,138525,037374,502
School Administration 11-000-240-XXX194,258165,197158,974
Central Svcs & Admin Info Technology 11-000-25X-XXX157,257155,204155,624
Operation and Maintenance of Plant Services 11-000-26X-XXX962,1691,056,8021,179,641
Student Transportation Services 11-000-270-XXX608,203648,434644,530
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,257,7521,284,2611,420,451
Food Services 11-000-310-XXX6,3105,0006,000
Total Support Services Expenditures 4,876,9294,961,7105,197,490
TOTAL GENERAL CURRENT EXPENSE 8,135,9828,549,7158,757,217
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604071,15075,000
Interest Earned on Capital Reserve 10-60400500
Equipment 12-XXX-XXX-73X108,27160,4570
TOTAL CAPITAL EXPENDITURES 108,271131,60775,500
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 8,244,2538,681,3228,832,717
GRANTS AND ENTITLEMENTS
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX1,0367100
Total State Projects 1,0367100
Federal Projects:
Title I 20-XXX-XXX-XXX21210,3070
Title VI 20-XXX-XXX-XXX044,0690
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX114,899113,302108,500
Other Special Projects 20-XXX-XXX-XXX14,56815,79210,000
Total Federal Projects 129,679183,470118,500
TOTAL GRANTS AND ENTITLEMENTS 130,715184,180118,500
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,023,6711,054,0051,099,325
TOTAL REPAYMENT OF DEBT 1,023,6711,054,0051,099,325
Total Expenditures 9,398,6399,919,50710,050,542

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/06
Audited
Balance
6/30/07
Estimated
Balance
6/30/08
Estimated
Balance
6/30/09
Unreserved:
  General Operating Budget166,676329,116324,389249,389
  Repayment of Debt97,1148,6935,5790
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1171,151146,651
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve55,43755,43700
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2005-06
Actual
2006-07
Actual
2007-08
Original
Budget
2007-08
Revised
Budget
2008-09
Proposed
Budget
Total Comparative Per Pupil Cost10,96412,14612,32312,35012,827
Total Classroom Instruction6,5866,8337,0177,3407,456
Classroom-Salaries and Benefits6,3896,4966,6086,8506,964
Classroom-General Supplies and Textbooks122303258329312
Classroom-Purchased Services and Other7634151161180
Total Support Services1,6981,7441,6131,5961,763
Support Services-Salaries and Benefits1,4791,3561,3281,3121,410
Total Administrative Costs1,4631,7421,2461,3891,336
Administration-Salaries and Benefits8581,049830893947
Total Operations and Maintenance of Plant1,0831,7071,6381,8882,128
Operations & Maintenance of Plant-Salary & Ben.418567570625679
Total Food Services Costs14118810
Total Extracurricular Costs114108124129134
Total Equipment Costs48180481000
Employee Benefits as a % of Salaries27.227.829.627.630.3

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 the 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.

 

Shared Services
  • NHVRHSD - Transportation Jointure
  • Ed Data Consortium

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy7,814,862 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)674,912,841 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.1579 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy8,890,608 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)674,912,841 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.3173 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy7,814,862 (G)
Estimated Equalized Valuation (as of 10/01/2007)961,095,512 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.8131 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy8,890,608 (J)
Estimated Equalized Valuation (as of 10/01/2007)961,095,512 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.9250 (L)