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User Friendly Budgets
2008

UNION - WESTFIELD TOWN

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time5,2555,3035,345
Pupils on Roll Regular Shared-Time11810
spacing
Pupils on Roll - Special Full-Time776836844
Pupils on Roll - Special Shared-Time181316
Private School Placements868489
spacing
Pupils Sent to Other Dists-Spec Ed Prog211819
Pupils Received121
Pupils in State Facilities200

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 2,225,379 1,101,490
Transfers from Other Funds 10-5200 -31,222 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 68,227,778 71,096,796 75,086,661
Tuition 10-1300 46,970 0 0
Transportation Fees from Individuals 10-1410 12,570 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 887,975 468,570 500,000
SUBTOTAL  69,175,293 71,565,366 75,586,661
Revenues from State Sources:
Special Education Aid 10-3130 4,083,349 4,083,349 0
Extraordinary Aid 10-3131 230,288 0 380,554
Consolidated Aid 10-3195 347,405 347,405 0
Additional Formula Aid 10-3196 132,923 269,833 0
Other State Aids 10-3XXX 7,800 0 0
Categorical Special Education Aid 10-3132 0 0 3,409,824
Categorical Security Aid 10-3177 0 0 449,046
Adjustment Aid 10-3178 0 0 377,962
Categorical Transportation Aid 10-3121 0 0 433,682
SUBTOTAL  4,801,765 4,700,587 5,051,068
Adjustment for Prior Year Encumbrances  0 695,575 0
Actual Revenues (Over)/Under Expenditures  853,494 0 0
TOTAL OPERATING BUDGET  74,799,330 79,186,907 81,739,219
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 100,415 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 272,510 292,256 292,256
TOTAL REVENUES FROM STATE SOURCES  272,510 292,256 292,256
Revenues from Federal Sources:
Title I 20-4411-4416 200,661 218,179 218,179
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,330,225 1,294,028 1,294,028
Other 20-4XXX 197,953 141,504 141,504
TOTAL REVENUES FROM FEDERAL SOURCES  1,728,839 1,653,711 1,653,711
TOTAL GRANTS AND ENTITLEMENTS  2,101,764 1,945,967 1,945,967
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 74,573 156,643
Revenues from Local Sources:
Local Tax Levy 40-1210 1,992,911 2,019,180 2,231,527
Miscellaneous 40-1XXX 139,665 52,533 54,500
TOTAL REVENUES FROM LOCAL SOURCES  2,132,576 2,071,713 2,286,027
Revenues from State Sources:
Debt Service Aid Type II 40-3160 256,997 252,893 457,378
TOTAL LOCAL REPAYMENT OF DEBT  2,389,573 2,399,179 2,900,048
Actual Revenues (Over)/Under Expenditures  -65,683 0 0
TOTAL REPAYMENT OF DEBT  2,323,890 2,399,179 2,900,048
TOTAL REVENUES/SOURCES  79,224,984 83,532,053 86,585,234

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX26,574,88226,927,93527,558,800
Special Education 11-2XX-100-XXX4,867,7505,053,1415,300,424
Basic Skills/Remedial 11-230-100-XXX840,343921,636837,141
Bilingual Education 11-240-100-XXX224,067222,822214,844
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX267,900369,762370,505
School Sponsored Athletics 11-402-100-XXX1,017,0791,039,6471,087,689
Support Services:
Tuition 11-000-100-XXX5,238,6225,667,3025,592,884
Attendance and Social Work Services 11-000-211-XXX115,123120,821125,574
Health Services 11-000-213-XXX1,078,8191,101,2171,205,825
Students - Related & Extraordinary 11-000-216,2172,754,7942,518,0142,752,595
Guidance 11-000-218-XXX1,717,4811,745,0821,748,611
Child Study Teams 11-000-219-XXX1,171,1291,319,6611,388,733
Improvement of Instructional Services 11-000-221-XXX1,498,6081,510,8801,532,400
Educational Media Services - School Library 11-000-222-XXX1,281,7321,349,9091,278,730
Instructional Staff Training Services 11-000-223-XXX50,584126,91389,314
General Administration 11-000-230-XXX1,301,9011,496,3771,432,685
School Administration 11-000-240-XXX2,778,2343,032,0943,025,695
Central Svcs & Admin Info Technology 11-000-25X-XXX2,411,6702,288,6722,245,380
Operation and Maintenance of Plant Services 11-000-26X-XXX5,658,5816,616,4406,610,253
Student Transportation Services 11-000-270-XXX2,706,0372,651,2002,911,415
Personal Services - Employee Benefits 11-XXX-XXX-2XX11,053,12012,743,88614,381,950
Food Services 11-000-310-XXX12,75820,59420,000
Total Support Services Expenditures 40,829,19344,309,06246,342,044
TOTAL GENERAL CURRENT EXPENSE 74,621,21478,844,00581,711,447
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X118,147192,59627,772
Facilities Acquisition and Construction Services 12-000-4XX-XXX59,969150,3060
TOTAL CAPITAL EXPENDITURES 178,116342,90227,772
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 74,799,33079,186,90781,739,219
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX100,41500
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX30,99235,89435,894
Nonpublic Auxiliary Services 20-XXX-XXX-XXX49,15053,44253,442
Nonpublic Handicapped Services 20-XXX-XXX-XXX128,065137,568137,568
Nonpublic Nursing Services 20-XXX-XXX-XXX42,47142,47242,472
Nonpublic Technology Initiative 20-XXX-XXX-XXX21,83222,88022,880
Total State Projects 272,510292,256292,256
Federal Projects:
Title I 20-XXX-XXX-XXX200,661218,179218,179
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,330,2251,294,0281,294,028
Other Special Projects 20-XXX-XXX-XXX197,953141,504141,504
Total Federal Projects 1,728,8391,653,7111,653,711
TOTAL GRANTS AND ENTITLEMENTS 2,101,7641,945,9671,945,967
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,323,8902,399,1792,900,048
TOTAL REPAYMENT OF DEBT 2,323,8902,399,1792,900,048
Total Expenditures 79,224,98483,532,05386,585,234

 

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 Budget3,495,2223,801,6552,293,1881,569,827
  Repayment of Debt156,127221,810156,6430
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve869869869869
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve1,396,071378,129378,1290
      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 Cost10,43410,99611,46011,44411,781
Total Classroom Instruction6,2046,5446,7336,7086,948
Classroom-Salaries and Benefits5,9106,2616,4486,4096,660
Classroom-General Supplies and Textbooks223214208214199
Classroom-Purchased Services and Other7170768589
Total Support Services1,7471,9011,9171,9171,997
Support Services-Salaries and Benefits1,5091,6331,7031,6931,745
Total Administrative Costs1,2051,2391,3011,3041,300
Administration-Salaries and Benefits872901954946987
Total Operations and Maintenance of Plant1,0631,0591,2311,2331,241
Operations & Maintenance of Plant-Salary & Ben.648663767763790
Total Food Services Costs12233
Total Extracurricular Costs214252277278292
Total Equipment Costs62029314
Employee Benefits as a % of Salaries20.823.225.92628.6

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
  • The school district participates in ACES, both the Union County and
  • Morris County Purchasing Cooperatives and the Union County Educational
  • Services Commission for Transportation and Non-Public Nursing Services.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy75,086,661 (A)
Estimated Net Taxable Valuation (as of 01/01/2008)1,884,762,778 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1003.9839 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy77,318,188 (D)
Estimated Net Taxable Valuation (as of 01/01/2008)1,884,762,778 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1004.1023 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy75,086,661 (G)
Estimated Equalized Valuation (as of 10/01/2007)7,535,727,649 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.9964 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy77,318,188 (J)
Estimated Equalized Valuation (as of 10/01/2007)7,535,727,649 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.0260 (L)