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User Friendly Budgets
2008

UNION - GARWOOD BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time364374383
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Pupils on Roll - Special Full-Time433946
Private School Placements31816
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Pupils Sent to Contracted Preschool Prog300
Pupils Sent to Other Districts-Reg Prog162143177
Pupils Sent to Other Dists-Spec Ed Prog343631

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 498,756 624,674
Revenues from Local Sources:
Local Tax Levy 10-1210 5,240,944 5,840,485 6,074,104
Interest Earned on Capital Reserve Funds 10-1XXX 11,007 12,000 12,000
Unrestricted Miscellaneous Revenues 10-1XXX 459,295 393,111 211,555
SUBTOTAL  5,711,246 6,245,596 6,297,659
Revenues from State Sources:
Transportation Aid 10-3120 127,216 127,216 0
Special Education Aid 10-3130 328,683 328,683 0
Extraordinary Aid 10-3131 44,730 0 58,066
Consolidated Aid 10-3195 0 61,663 0
Additional Formula Aid 10-3196 0 31,520 0
Other State Aids 10-3XXX 78,118 0 0
Categorical Special Education Aid 10-3132 0 0 318,726
Equalization Aid 10-3176 0 0 123,307
Categorical Security Aid 10-3177 0 0 46,315
Categorical Transportation Aid 10-3121 0 0 121,353
SUBTOTAL  578,747 549,082 667,767
Adjustment for Prior Year Encumbrances  0 45,581 0
Actual Revenues (Over)/Under Expenditures  92,949 0 0
TOTAL OPERATING BUDGET  6,382,942 7,339,015 7,590,100
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 2,282 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 28,419 22,349 22,352
I.D.E.A. Part B (Handicapped) 20-4420-4429 115,132 97,862 102,788
Other 20-4XXX 7,173 17,955 17,955
TOTAL REVENUES FROM FEDERAL SOURCES  150,724 138,166 143,095
TOTAL GRANTS AND ENTITLEMENTS  153,006 138,166 143,095
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 17,815 8,773
Revenues from Local Sources:
Local Tax Levy 40-1210 505,580 506,774 514,316
Miscellaneous 40-1XXX 99,041 0 0
TOTAL REVENUES FROM LOCAL SOURCES  604,621 506,774 514,316
TOTAL LOCAL REPAYMENT OF DEBT  604,621 524,589 523,089
Actual Revenues (Over)/Under Expenditures  6,436 0 0
TOTAL REPAYMENT OF DEBT  611,057 524,589 523,089
TOTAL REVENUES/SOURCES  7,147,005 8,001,770 8,256,284

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,480,5181,656,9271,691,101
Special Education 11-2XX-100-XXX260,918272,448346,657
Basic Skills/Remedial 11-230-100-XXX50,94835,27716,191
Bilingual Education 11-240-100-XXX1,2523,2503,250
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX21,37220,53521,046
School Sponsored Athletics 11-402-100-XXX19,26722,96821,767
Support Services:
Tuition 11-000-100-XXX1,910,8752,369,0872,508,787
Attendance and Social Work Services 11-000-211-XXX22,25424,97523,874
Health Services 11-000-213-XXX65,85871,13273,025
Students - Related & Extraordinary 11-000-216,21792,265101,73295,277
Guidance 11-000-218-XXX33,32838,77639,756
Child Study Teams 11-000-219-XXX224,565230,817235,187
Improvement of Instructional Services 11-000-221-XXX77,232109,250107,462
Educational Media Services - School Library 11-000-222-XXX2,4832,6152,679
Instructional Staff Training Services 11-000-223-XXX3,34513,25612,250
General Administration 11-000-230-XXX289,798265,554294,622
School Administration 11-000-240-XXX108,502112,571114,960
Central Svcs & Admin Info Technology 11-000-25X-XXX137,774159,375155,799
Operation and Maintenance of Plant Services 11-000-26X-XXX633,062664,674694,359
Student Transportation Services 11-000-270-XXX226,359268,520257,020
Personal Services - Employee Benefits 11-XXX-XXX-2XX720,967883,276863,031
Total Support Services Expenditures 4,548,6675,315,6105,478,088
TOTAL GENERAL CURRENT EXPENSE 6,382,9427,327,0157,578,100
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604012,00012,000
TOTAL CAPITAL EXPENDITURES 012,00012,000
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 6,382,9427,339,0157,590,100
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX2,28200
Federal Projects:
Title I 20-XXX-XXX-XXX28,41922,34922,352
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX115,13297,862102,788
Other Special Projects 20-XXX-XXX-XXX7,17317,95517,955
Total Federal Projects 150,724138,166143,095
TOTAL GRANTS AND ENTITLEMENTS 153,006138,166143,095
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX611,057524,589523,089
TOTAL REPAYMENT OF DEBT 611,057524,589523,089
Total Expenditures 7,147,0058,001,7708,256,284

 

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 Budget716,873794,414533,658250,000
  Repayment of Debt33,02426,5888,7730
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve208,576219,583231,583243,583
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve498,756341,016341,0160
      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 Cost10,05310,4669,91611,35411,217
Total Classroom Instruction5,4165,4695,2176,0436,019
Classroom-Salaries and Benefits5,1775,1804,8815,5975,667
Classroom-General Supplies and Textbooks216272307412313
Classroom-Purchased Services and Other2217303440
Total Support Services1,4851,5761,4421,7931,699
Support Services-Salaries and Benefits1,3621,4391,2501,5691,505
Total Administrative Costs1,4871,5451,5281,5501,548
Administration-Salaries and Benefits1,1641,1061,0751,0901,065
Total Operations and Maintenance of Plant1,5361,7531,6141,8371,828
Operations & Maintenance of Plant-Salary & Ben.918952868996970
Total Food Services Costs280000
Total Extracurricular Costs102122115132124
Total Equipment Costs00000
Employee Benefits as a % of Salaries27.225.428.629.627.5

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 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
  • PARTICIPATION IN 'ACES' FOR ELECTRIC AND NATURAL GAS
  • PARTICIPATION IN 'ACT' FOR TELECOMMUNCIATION
  • PARTICIPATION IN 'UNION COUNTY COOPERATIVE' FOR VARIOUS SUPPLY PURCHASES
  • SEND/RECEIVE AGREEMENT WITH THE CLARK SCHOOL DISTRICT FOR HIGH SCHOOL EDU
  • CATION
  • USE OF UCESC FOR STUDENT TRANSPORTATION
  • USE OF MUJC FOR SPECIAL EDUCATION

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,074,104 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)181,931,178 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1003.3387 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,588,420 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)181,931,178 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1003.6214 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,074,104 (G)
Estimated Equalized Valuation (as of 10/01/2007)641,968,335 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.9462 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,588,420 (J)
Estimated Equalized Valuation (as of 10/01/2007)641,968,335 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.0263 (L)