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User Friendly Budgets
2009

UNION - MOUNTAINSIDE BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time673685704
spacing
Pupils on Roll - Special Full-Time677166
Private School Placements788
spacing
Pupils Sent to Other Districts-Reg Prog230228223
Pupils Sent to Other Dists-Spec Ed Prog302622
Pupils Received110

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 501,955 657,862 483,110
Withdrawal from Current Expense Emergency Rsv 10-312 0 150,472 0
Withdrawal from Cap Res-for Local Share 10-307 388,135 739,360 390,135
Withdrawal from Maint. Reserve 10-310 0 38,700 83,000
Transfers from Other Funds 10-5200 5,904 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 11,694,735 12,162,524 12,600,375
Tuition 10-1300 18,737 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 8,412 8,411 500
Unrestricted Miscellaneous Revenues 10-1XXX 3,025,332 650,145 20,001
SUBTOTAL  14,747,216 12,821,080 12,620,876
Revenues from State Sources:
Transportation Aid 10-3120 126,001 0 0
Special Education Aid 10-3130 384,122 0 0
Bilingual Education 10-3140 2,354 0 0
Extraordinary Aid 10-3131 83,897 144,704 107,539
Consolidated Aid 10-3195 57,332 0 0
Additional Formula Aid 10-3196 36,295 0 0
Other State Aids 10-3XXX 73,614 0 0
Categorical Special Education Aid 10-3132 0 476,667 431,768
Categorical Security Aid 10-3177 0 73,409 75,135
Categorical Transportation Aid 10-3121 0 193,214 273,552
SUBTOTAL  763,615 887,994 887,994
Actual Revenues (Over)/Under Expenditures  -1,725,647 0 0
TOTAL OPERATING BUDGET  14,179,223 15,295,468 14,465,115
GRANTS AND ENTITLEMENTS
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 158,569 166,229 166,229
Other 20-4XXX 25,178 22,595 22,595
TOTAL REVENUES FROM FEDERAL SOURCES  183,747 188,824 188,824
TOTAL GRANTS AND ENTITLEMENTS  183,747 188,824 188,824
REPAYMENT OF DEBT
Transfers from Capital Reserve 40-5210 388,135 389,360 390,135
TOTAL LOCAL REPAYMENT OF DEBT  388,135 389,360 390,135
TOTAL REPAYMENT OF DEBT  388,135 389,360 390,135
TOTAL REVENUES/SOURCES  14,751,105 15,873,652 15,044,074
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Capital Reserve 40-5210 388,135 389,360 390,135
TOTAL REVENUES/SOURCES NET OF TRANSFERS  14,362,970 15,484,292 14,653,939

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX3,993,4754,211,6484,164,612
Special Education 11-2XX-100-XXX530,876622,643522,276
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX33,13640,08842,738
School Sponsored Athletics 11-402-100-XXX50,47145,53353,695
Support Services:
Tuition 11-000-100-XXX4,025,2214,036,3184,007,296
Health Services 11-000-213-XXX133,116125,368123,024
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217439,511451,627367,633
Guidance 11-000-218-XXX68,92577,65491,047
Child Study Teams 11-000-219-XXX291,373409,572454,610
Improvement of Instructional Services 11-000-221-XXX120,942120,187128,619
Educational Media Services - School Library 11-000-222-XXX215,300286,950168,536
Instructional Staff Training Services 11-000-223-XXX9,6428,0008,000
General Administration 11-000-230-XXX306,487348,807334,253
School Administration 11-000-240-XXX311,063338,608349,432
Central Svcs & Admin Info Technology 11-000-25X-XXX200,972213,207216,287
Operation and Maintenance of Plant Services 11-000-26X-XXX832,625918,454932,895
Student Transportation Services 11-000-270-XXX580,827684,468672,191
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,568,4451,550,5071,387,507
Total Support Services Expenditures 9,104,4499,569,7279,241,330
TOTAL GENERAL CURRENT EXPENSE 13,712,40714,489,63914,024,651
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6048,4128,411500
Equipment 12-XXX-XXX-73X26,54212,5620
Facilities Acquisition and Construction Services 12-000-4XX-XXX1,000350,0000
Capital Reserve-Transfer to Repayment of Debt 12-000-4XX-933388,135389,360390,135
TOTAL CAPITAL EXPENDITURES 424,089760,333390,635
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX42,72745,49649,829
Total Summer School 42,72745,49649,829
TOTAL SPECIAL SCHOOLS 42,72745,49649,829
OPERATING BUDGET GRAND TOTAL 14,179,22315,295,46814,465,115
GRANTS AND ENTITLEMENTS
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX158,569166,229166,229
Other Special Projects 20-XXX-XXX-XXX25,17822,59522,595
Total Federal Projects 183,747188,824188,824
TOTAL GRANTS AND ENTITLEMENTS 183,747188,824188,824
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX388,135389,360390,135
TOTAL REPAYMENT OF DEBT 388,135389,360390,135
Total Expenditures 14,751,10515,873,65215,044,074

 

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 Budget339,780601,935356,158279,325
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve651,4721,314,251933,302543,667
      Adult Education Programs0000
      Maintenance Reserve0280,000241,300158,300
      Legal Reserve863,813838,934406,2770
      Tuition Reserve0000
      Current Expense Emergency Reserve0250,00099,52899,528
  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 Cost12,96812,20712,86013,18612,409
Total Classroom Instruction7,9807,5257,8637,7907,294
Classroom-Salaries and Benefits7,4427,3417,6397,5567,036
Classroom-General Supplies and Textbooks493157170200206
Classroom-Purchased Services and Other4527543553
Total Support Services2,0602,0032,1342,2512,011
Support Services-Salaries and Benefits1,4941,4491,4611,5941,564
Total Administrative Costs1,5221,2991,3621,3911,347
Administration-Salaries and Benefits1,0951,0161,0501,0791,040
Total Operations and Maintenance of Plant1,2421,2441,3491,3391,322
Operations & Maintenance of Plant-Salary & Ben.658641682674642
Total Food Services Costs00000
Total Extracurricular Costs151123139137150
Total Equipment Costs11365170
Employee Benefits as a % of Salaries25.524.823.722.620.7

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.

 

Shared Services
  • Snow removal and sanding of district roadways and parking areas is
  • provided by the Boro of Mountainside in exchange for no fee access to
  • district indoor facilities by the Boro Rec. department on nights and
  • weekends.
  • The Boro has shares a portion of the fields maintenance costs with the
  • district in exchange for boro recreation dept. access to playing fields.
  • The Boro has provided a small K-2 playground at the Deerfield School.
  • When appropriate the district enters into jopint transporation agreements
  • with other school districts.
  • The district is a member of the Morris-Union Jointure,a consortium of
  • districts established to provide various educational services.
  • The district is a member of SAIF,a consortium of districts sharing
  • insurance services.
  • The district is a member of EDS, a consortium of districts sharing
  • purchasing services.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy12,600,375 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)488,984,345 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1002.5768 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy12,600,375 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)488,984,345 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1002.5768 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy12,600,375 (G)
Estimated Equalized Valuation (as of 10/01/2008)1,951,828,446 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.6456 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy12,600,375 (J)
Estimated Equalized Valuation (as of 10/01/2008)1,951,828,446 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.6456 (L)