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User Friendly Budgets
2009

UNION - ELIZABETH CITY

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time19,47919,64520,172
spacing
Pupils on Roll - Special Full-Time1,8291,7371,737
Pupils on Roll - Special Shared-Time001
Private School Placements204188188
spacing
Pupils Sent to Contracted Preschool Prog774839832
Pupils Sent to Other Districts-Reg Prog95129144
Pupils Sent to Other Dists-Spec Ed Prog111124111
Pupils Received200
Pupils in State Facilities818383

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,571,201 5,433,652
Revenues from Local Sources:
Local Tax Levy 10-1210 38,651,708 40,970,810 44,248,475
Unrestricted Miscellaneous Revenues 10-1XXX 1,902,206 3,100,000 3,100,000
SUBTOTAL  40,553,914 44,070,810 47,348,475
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 107,387,646 0 0
Supplemental Core Curriculum Standards Aid 10-3112 13,017,568 0 0
Education Opportunity Aid 10-3117 100,785,648 0 0
Discretionary Education Opportunity Aid 10-3118 11,851,892 0 0
Transportation Aid 10-3120 1,986,412 0 0
Special Education Aid 10-3130 11,424,363 0 0
Bilingual Education 10-3140 4,554,454 0 0
Extraordinary Aid 10-3131 814,659 1,151,029 1,151,029
Consolidated Aid 10-3195 2,281,957 0 0
Other State Aids 10-3XXX 0 2,722,950 0
Categorical Special Education Aid 10-3132 0 10,697,669 11,211,021
Educational Adequacy Aid 10-3175 0 4,019,000 9,566,141
Equalization Aid 10-3176 0 236,401,748 256,890,874
Categorical Security Aid 10-3177 0 7,256,263 8,235,253
Adjustment Aid 10-3178 0 8,960,439 0
Categorical Transportation Aid 10-3121 0 1,783,256 2,017,196
SUBTOTAL  254,104,599 272,992,354 289,071,514
Revenues from Federal Sources:
IMPACT Aid 10-4100 1,106 0 0
Medicaid Reimbursement 10-4200 443,182 482,000 577,178
SUBTOTAL  444,288 482,000 577,178
Adjustment for Prior Year Encumbrances  0 1,194,674 0
Actual Revenues (Over)/Under Expenditures  7,969,894 0 0
TOTAL OPERATING BUDGET  303,072,695 320,311,039 342,430,819
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 243,757 195,000 195,000
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 0 0 849,789
Early Childhood Program Aid 20-3211 15,480,665 0 0
Demonstrably Effective Program Aid 20-3212 9,198,019 0 0
Preschool Education Aid 20-3218 0 44,825,158 45,520,000
Preschool Expansion Aid 20-3215 23,091,959 0 0
Other Restricted Entitlements 20-32XX 2,072,802 2,499,137 2,124,267
TOTAL REVENUES FROM STATE SOURCES  49,843,445 47,324,295 48,494,056
Revenues from Federal Sources:
Title I 20-4411-4416 9,262,065 8,984,829 7,637,105
I.D.E.A. Part B (Handicapped) 20-4420-4429 5,129,685 5,459,195 4,640,315
Adult Basic Education 20-4440 225,796 0 0
Private Industry Council (JTPA) 20-4700 0 23,449 23,449
Other 20-4XXX 6,276,600 6,806,169 5,858,475
TOTAL REVENUES FROM FEDERAL SOURCES  20,894,146 21,273,642 18,159,344
Transfers from Operating Budget-PreK 20-5200 3,118,377 815,232 0
TOTAL GRANTS AND ENTITLEMENTS  74,099,725 69,608,169 66,848,400
TOTAL REVENUES/SOURCES  377,172,420 389,919,208 409,279,219
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Operating Budget-PreK 20-5200 3,118,377 815,232 0
TOTAL REVENUES/SOURCES NET OF TRANSFERS  374,054,043 389,103,976 409,279,219

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX16,439,31713,028,85710,822,726
Special Education 11-2XX-100-XXX558,197646,384828,721
Bilingual Education 11-240-100-XXX276,107265,812241,694
School Sponsored Athletics 11-402-100-XXX1,927,8922,057,5261,777,957
Before/After School Programs 11-421-XXX-XXX003,503,253
Summer School 11-422-XXX-XXX00996,004
Other Supplemental/At-Risk Programs 11-424-XXX-XXX001,546,261
Community Services Programs/Operations 11-800-330-XXX258,577292,687303,864
Support Services:
Tuition 11-000-100-XXX18,844,05320,087,95623,854,803
Attendance and Social Work Services 11-000-211-XXX604,443647,423664,727
Health Services 11-000-213-XXX287,272524,403104,710
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2175,819,5196,155,5846,756,989
Guidance 11-000-218-XXX472,623485,244553,061
Child Study Teams 11-000-219-XXX5,611,3446,015,8945,342,172
Improvement of Instructional Services 11-000-221-XXX4,068,6954,282,3175,030,099
Educational Media Services - School Library 11-000-222-XXX01,3440
Instructional Staff Training Services 11-000-223-XXX159,46245,23276,500
General Administration 11-000-230-XXX4,821,8495,644,5834,372,503
School Administration 11-000-240-XXX319,066459,1680
Central Svcs & Admin Info Technology 11-000-25X-XXX6,994,3658,253,43310,348,504
Operation and Maintenance of Plant Services 11-000-26X-XXX33,889,19635,210,95136,424,408
Student Transportation Services 11-000-270-XXX12,245,33013,145,05313,792,415
Personal Services - Employee Benefits 11-XXX-XXX-2XX18,255,73516,503,92221,200,007
Total Support Services Expenditures 112,392,952117,462,507128,520,898
TOTAL GENERAL CURRENT EXPENSE 131,853,042133,753,773148,541,378
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X1,297,0851,978,621826,800
Facilities Acquisition and Construction Services 12-000-4XX-XXX396,257657,6751,621,050
TOTAL CAPITAL EXPENDITURES 1,693,3422,636,2962,447,850
SPECIAL SCHOOLS
Adult Education - Local:
Instruction 13-602-100-XXX29,5308,0008,350
Support Services 13-602-200-XXX023,60024,800
Total Adult Education - Local 29,53031,60033,150
Evening School for the Foreign Born - Local:
Instruction 13-631-100-XXX3,6845,8006,100
Total Evening School for Foreign-Born - Local 3,6845,8006,100
TOTAL SPECIAL SCHOOLS 33,21437,40039,250
Transfer of Funds to Charter Schools 10-000-100-56X55,26139,62224,731
General Fund Contribution to SBB 10-000-520-930169,437,836183,843,948191,377,610
OPERATING BUDGET GRAND TOTAL 303,072,695320,311,039342,430,819
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX243,757195,000195,000
Early Childhood Program Aid:
Instruction 20-218-100-XXX16,533,57829,827,76630,244,558
Support Services 20-218-200-XXX25,157,42315,787,62416,100,231
Facilities Acquisition and Construction Services 20-218-400-XXX025,00025,000
TOTAL PRESCHOOL EDUCATION AID 41,691,00145,640,39046,369,789
Demonstrably Effective Program Aid:
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 000
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX143,919180,786153,668
Nonpublic Auxiliary Services 20-XXX-XXX-XXX882,3321,196,0461,016,639
Nonpublic Handicapped Services 20-XXX-XXX-XXX581,267386,205328,275
Nonpublic Nursing Services 20-XXX-XXX-XXX205,044213,025181,070
Nonpublic Technology Initiative 20-XXX-XXX-XXX104,705115,24097,955
Adult Education 20-XXX-XXX-XXX4,935226,800192,780
Other Special Projects 20-XXX-XXX-XXX150,600181,035153,880
Total State Projects 43,763,80348,139,52748,494,056
Federal Projects:
Title I 20-XXX-XXX-XXX2,601,7172,819,5062,396,580
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX5,129,6855,459,1954,640,315
Adult Basic Education 20-XXX-XXX-XXX225,79600
Private Industry Council (JTPA) 20-XXX-XXX-XXX023,44923,449
Other Special Projects 20-XXX-XXX-XXX5,458,3935,590,9593,718,467
Total Federal Projects 13,415,59113,893,10910,778,811
Grant & Entitlements Cont to SBB 20-XXX-XXX-93016,676,5747,380,5337,380,533
TOTAL GRANTS AND ENTITLEMENTS 74,099,72569,608,16966,848,400
Total Expenditures 377,172,420389,919,208409,279,219

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/07
Audited
Balance
6/30/08
Estimated
Balance
6/30/09
Estimated
Balance
6/30/10
Unreserved:
  General Operating Budget17,428,5737,770,01310,150,1626,382,327
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve01,665,8171,665,8170
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2006-07
Actual
2007-08
Actual
2008-09
Original
Budget
2008-09
Revised
Budget
2009-10
Proposed
Budget
Total Comparative Per Pupil Cost14,25215,14415,21715,72316,242
Total Classroom Instruction8,2878,9599,4149,5909,937
Classroom-Salaries and Benefits7,6988,4808,2988,4638,740
Classroom-General Supplies and Textbooks385275389391384
Classroom-Purchased Services and Other204205727736813
Total Support Services2,3512,4072,1742,3222,495
Support Services-Salaries and Benefits2,1052,2001,9202,0512,217
Total Administrative Costs1,2961,3661,3951,4841,484
Administration-Salaries and Benefits1,0521,1191,1061,1331,132
Total Operations and Maintenance of Plant2,0082,0672,0272,1252,144
Operations & Maintenance of Plant-Salary & Ben.1,2281,2651,2351,2931,271
Total Food Services Costs00000
Total Extracurricular Costs115126140134115
Total Equipment Costs4562799440
Employee Benefits as a % of Salaries26.22725.224.924.9

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2009 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 2008-09 revised appropriations and 2009-10 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.

 

Advertised Blended Resource SBB Statement
Budget CategoryAccount2007-082008-092009-10
Resources:
General Fund Contribution 15-5200169,437,836183,843,948191,377,610
Restricted State Entitlements 15-32XX9,198,01900
Restricted Federal Entitlements 15-44XX7,478,5557,380,5337,380,533
Total SBB Resources 186,114,410191,224,481198,758,143
Appropriations:
Instruction 15-XXX-100-XXX119,792,469126,419,757132,220,264
Support Services 15-XXX-2XX-XXX65,836,74060,072,71061,517,817
Equipment 15-XXX-XXX-73X11,99716,96016,960
Total SBB Appropriations 186,114,410191,224,481198,758,143

 

Shared Services
  • 1. Participate in transportation jointures and educational services with
  • Union County Educational Services.
  • 2. Utilize State of New Jersey Cooperative Purchasing Contracts to
  • obtain benefits in pricing, product quality and contract process
  • efficiencies.
  • 3. Participate in the Alliance for Competitive Energy Services
  • Cooperative Pricing System for the purchase of natural gas supply
  • services.
  • 4. Participate in the State of New Jersey Special Education Medicaid
  • Initiative and Medicaid Administrative Claiming Programs.
  • 5. Participate in the Schools and Libraries Program of the Universal
  • Service Fund, E-Rate, to obtain affordable telecommunications and
  • Internet access.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy44,248,475 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)903,721,608 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1004.8963 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy44,248,475 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)903,721,608 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1004.8963 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy44,248,475 (G)
Estimated Equalized Valuation (as of 10/01/2008)9,284,189,237 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.4766 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy44,248,475 (J)
Estimated Equalized Valuation (as of 10/01/2008)9,284,189,237 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.4766 (L)