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User Friendly Budgets
2008

UNION - UNION TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time6,9116,8376,837
Pupils on Roll Regular Shared-Time162424
spacing
Pupils on Roll - Special Full-Time943944944
Pupils on Roll - Special Shared-Time424646
Private School Placements918686
spacing
Pupils Sent to Other Districts-Reg Prog100
Pupils Sent to Other Dists-Spec Ed Prog898585
Pupils Received345
Pupils in State Facilities101111

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 5,118,203 6,721,639 6,789,549
Budgeted Fund Bal - Deposit to Capital Reserve 10-303 673,573 0 750,000
Withdrawal from Cap Res-for Local Share 10-307 1,000,000 0 450,000
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 0 0 2,750,000
Transfers from Other Funds 10-5200 0 0 17,000,000
Revenues from Local Sources:
Local Tax Levy 10-1210 68,832,048 72,223,280 72,223,280
Tuition 10-1300 104,989 76,517 75,886
Transportation Fees from Individuals 10-1410 15,653 27,448 23,213
Interest Earned on Capital Reserve Funds 10-1XXX 71,783 20,000 315,000
Unrestricted Miscellaneous Revenues 10-1XXX 1,558,617 1,443,000 1,370,000
SUBTOTAL  70,583,090 73,790,245 74,007,379
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 13,552,736 13,552,736 0
Transportation Aid 10-3120 1,246,989 1,246,989 0
Special Education Aid 10-3130 5,120,464 5,120,464 0
Bilingual Education 10-3140 287,112 287,112 0
Stabilization Aid 10-3171 446,901 446,901 0
Extraordinary Aid 10-3131 573,658 0 969,157
Consolidated Aid 10-3195 878,199 878,199 0
Additional Formula Aid 10-3196 672,834 1,365,853 0
Other State Aids 10-3XXX 688,008 1,005,720 48,440
Categorical Special Education Aid 10-3132 0 0 4,261,043
Equalization Aid 10-3176 0 0 24,148,470
Categorical Security Aid 10-3177 0 0 1,372,066
Categorical Transportation Aid 10-3121 0 0 912,595
SUBTOTAL  23,466,901 23,903,974 31,711,771
Adjustment for Prior Year Encumbrances  0 2,572,940 0
Actual Revenues (Over)/Under Expenditures  -3,409,264 0 0
TOTAL OPERATING BUDGET  91,640,727 106,988,798 133,458,699
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 9,985 91,237 0
Revenues from State Sources:
Demonstrably Effect Prog Aid - Pr Year Carryover 20-3212 88,471 79,444 0
Demonstrably Effective Program Aid 20-3212 393,905 473,349 0
Instructional Supplement Aid 20-3214 422,042 422,042 0
Other Restricted Entitlements 20-32XX 333,965 1,401,353 361,773
TOTAL REVENUES FROM STATE SOURCES  1,238,383 2,376,188 361,773
Revenues from Federal Sources:
Title I 20-4411-4416 410,480 390,019 331,516
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,864,556 1,944,714 1,520,319
Vocational Education 20-4430 28,665 41,386 35,178
Other 20-4XXX 576,881 565,969 518,386
TOTAL REVENUES FROM FEDERAL SOURCES  2,880,582 2,942,088 2,405,399
TOTAL GRANTS AND ENTITLEMENTS  4,128,950 5,409,513 2,767,172
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 357,503 144,833
Transfers from Other Funds 40-5200 229,743 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 2,546,935 2,354,249 2,267,313
TOTAL REVENUES FROM LOCAL SOURCES  2,546,935 2,354,249 2,267,313
Revenues from State Sources:
Debt Service Aid Type II 40-3160 207,270 235,498 148,335
TOTAL LOCAL REPAYMENT OF DEBT  2,983,948 2,947,250 2,560,481
Actual Revenues (Over)/Under Expenditures  19,809 0 0
TOTAL REPAYMENT OF DEBT  3,003,757 2,947,250 2,560,481
TOTAL REVENUES/SOURCES  98,773,434 115,345,561 138,786,352

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX31,046,87932,063,09336,043,688
Special Education 11-2XX-100-XXX6,256,7086,826,9447,324,427
Basic Skills/Remedial 11-230-100-XXX741,777987,3791,058,434
Bilingual Education 11-240-100-XXX615,434646,925687,790
Vocational Programs - Local 11-3XX-100-XXX26,94433,71229,100
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX211,584309,178328,813
School Sponsored Athletics 11-402-100-XXX806,123884,570891,977
Support Services:
Tuition 11-000-100-XXX9,187,46311,006,78110,965,458
Attendance and Social Work Services 11-000-211-XXX191,024209,826192,535
Health Services 11-000-213-XXX753,522857,250885,878
Students - Related & Extraordinary 11-000-216,2171,651,8392,074,1261,930,252
Guidance 11-000-218-XXX1,695,9701,838,1302,161,342
Child Study Teams 11-000-219-XXX1,784,6562,005,3062,024,721
Improvement of Instructional Services 11-000-221-XXX1,651,8961,811,6561,979,690
Educational Media Services - School Library 11-000-222-XXX897,7201,109,3351,100,881
Instructional Staff Training Services 11-000-223-XXX84,622114,608123,000
General Administration 11-000-230-XXX2,166,7532,920,2912,892,670
School Administration 11-000-240-XXX3,172,7393,695,3413,651,342
Central Svcs & Admin Info Technology 11-000-25X-XXX1,187,4291,386,9451,509,352
Operation and Maintenance of Plant Services 11-000-26X-XXX7,852,70510,246,42210,547,023
Student Transportation Services 11-000-270-XXX4,743,5955,735,9946,132,442
Personal Services - Employee Benefits 11-XXX-XXX-2XX14,125,89516,938,00017,350,000
Total Support Services Expenditures 51,147,82861,950,01163,446,586
TOTAL GENERAL CURRENT EXPENSE 90,853,277103,701,812109,810,815
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-6040017,750,000
Interest Earned on Capital Reserve 10-604020,000315,000
Equipment 12-XXX-XXX-73X535,7091,298,086666,243
Facilities Acquisition and Construction Services 12-000-4XX-XXX251,7411,940,7131,700,000
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931003,200,000
TOTAL CAPITAL EXPENDITURES 787,4503,258,79923,631,243
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X028,18716,641
OPERATING BUDGET GRAND TOTAL 91,640,727106,988,798133,458,699
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX9,98591,2370
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX218,150213,3510
Support Services 20-212-200-XXX264,226339,4420
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 482,376552,7930
Instructional Supplement Aid:
Instruction 20-214-100-XXX422,042422,0420
TOTAL INSTRUCTIONAL SUPPLEMENT AID 422,042422,0420
Other State Projects:
Instruction 20-217-100-XXX0745,5300
Support Services 20-217-200-XXX0289,9700
TOTAL TARA USED TO SUPPORT PROGRAMS 01,035,5000
Nonpublic Textbooks 20-XXX-XXX-XXX31,91330,79630,796
Nonpublic Auxiliary Services 20-XXX-XXX-XXX122,775139,416139,416
Nonpublic Handicapped Services 20-XXX-XXX-XXX95,594126,984126,984
Nonpublic Nursing Services 20-XXX-XXX-XXX43,32942,53742,537
Nonpublic Technology Initiative 20-XXX-XXX-XXX22,50022,04022,040
Other Special Projects 20-XXX-XXX-XXX17,8544,0800
Total State Projects 1,238,3832,376,188361,773
Federal Projects:
Title I 20-XXX-XXX-XXX410,480390,019331,516
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,864,5561,944,7141,520,319
Vocational Education 20-XXX-XXX-XXX28,66541,38635,178
Other Special Projects 20-XXX-XXX-XXX576,881565,969518,386
Total Federal Projects 2,880,5822,942,0882,405,399
TOTAL GRANTS AND ENTITLEMENTS 4,128,9505,409,5132,767,172
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX3,003,7572,947,2502,560,481
TOTAL REPAYMENT OF DEBT 3,003,7572,947,2502,560,481
Total Expenditures 98,773,434115,345,561138,786,352

 

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 Budget8,106,9463,094,4813,894,4812,088,317
  Repayment of Debt522,145502,336144,8330
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve470,081359,935379,93515,244,935
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve6,246,36412,455,0245,733,3850
      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 Cost9,4629,82810,97311,37611,859
Total Classroom Instruction6,3816,1506,6556,7757,235
Classroom-Salaries and Benefits6,1435,8786,3226,3936,848
Classroom-General Supplies and Textbooks233221269318323
Classroom-Purchased Services and Other550636365
Total Support Services1,1181,3751,5691,6451,640
Support Services-Salaries and Benefits9961,2381,3761,4291,452
Total Administrative Costs8339751,0911,2181,212
Administration-Salaries and Benefits588748796912882
Total Operations and Maintenance of Plant9961,1381,4231,4981,530
Operations & Maintenance of Plant-Salary & Ben.561726831848849
Total Food Services Costs00000
Total Extracurricular Costs135147172176179
Total Equipment Costs19689516685
Employee Benefits as a % of Salaries24.725.227.228.327.1

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.

 

Unusual Revenues and Appropriations
SourceAmountDescription
Sale of Channel C117,000,000 No longer needed for public use.
Total Unusual Revenues17,000,000 
Sale of Channel C117,000,000 Future facility acquisitions/renovations
Total Unusual Appropriations17,000,000 

 

Shared Services
  • Public Relations Consultant Township of Union
  • Sharing of Recreational Fields Township of Union
  • Television Station Channel 34 Township of Union
  • Recreation Dept Use of Schools Township of Union
  • Plowing & Sweeping Services Township of Union
  • Various purchased services, supplies Morris County Cooperative
  • Various purchased services, supplies Union County Cooperative
  • Energy Services - Electric ACES
  • Energy Services - Gas Union County Cooperative
  • Energy Fuel- Gasoline/Diesel Union County Cooperative
  • Various-Prof Dev, Therapies Morris Union Jointure Commission

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy72,223,280 (A)
Estimated Net Taxable Valuation (as of 01/01/2008)1,062,297,870 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1006.7988 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy74,490,593 (D)
Estimated Net Taxable Valuation (as of 01/01/2008)1,062,297,870 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1007.0122 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy72,223,280 (G)
Estimated Equalized Valuation (as of 10/01/2008)7,708,983,091 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.9369 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy74,490,593 (J)
Estimated Equalized Valuation (as of 10/01/2008)7,708,983,091 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.9663 (L)