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User Friendly Budgets
2009

UNION - PLAINFIELD CITY

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time6,3716,3696,985
Pupils on Roll Regular Shared-Time172020
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Pupils on Roll - Special Full-Time772826933
Pupils on Roll - Special Shared-Time131515
Private School Placements557161
spacing
Pupils Sent to Contracted Preschool Prog1,1671,2451,383
Pupils Sent to Other Dists-Spec Ed Prog988984
Pupils Received352
Pupils in State Facilities424444

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 3,978,747 2,953,671
Revenues from Local Sources:
Local Tax Levy 10-1210 17,683,906 18,391,262 19,862,563
Tuition 10-1300 65,046 112,000 86,018
Unrestricted Miscellaneous Revenues 10-1XXX 1,614,711 300,000 88,982
SUBTOTAL  19,363,663 18,803,262 20,037,563
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 37,971,450 0 0
Supplemental Core Curriculum Standards Aid 10-3112 7,068,424 0 0
Education Opportunity Aid 10-3117 39,926,475 0 0
Transportation Aid 10-3120 1,384,339 0 0
Special Education Aid 10-3130 4,391,601 0 0
Bilingual Education 10-3140 1,421,984 0 0
Extraordinary Aid 10-3131 98,793 141,305 100,000
Consolidated Aid 10-3195 959,797 0 0
Other State Aids 10-3XXX 42,912 631,107 631,107
Categorical Special Education Aid 10-3132 0 3,924,732 4,101,687
Educational Adequacy Aid 10-3175 0 0 1,400,178
Equalization Aid 10-3176 0 81,247,158 81,143,172
Categorical Security Aid 10-3177 0 2,558,505 2,495,926
Adjustment Aid 10-3178 0 10,118,882 10,371,474
Categorical Transportation Aid 10-3121 0 1,003,813 1,085,149
SUBTOTAL  93,265,775 99,625,502 101,328,693
Revenues from Federal Sources:
IMPACT Aid 10-4100 19,804 5,000 10,000
Medicaid Reimbursement 10-4200 126,007 0 204,243
SUBTOTAL  145,811 5,000 214,243
Actual Revenues (Over)/Under Expenditures  4,561,018 0 0
TOTAL OPERATING BUDGET  117,336,267 122,412,511 124,534,170
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 25,639 582,484 0
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 0 0 782,379
Early Childhood Program Aid 20-3211 13,742,852 0 0
Demonstrably Effective Program Aid 20-3212 3,204,577 0 0
Preschool Education Aid 20-3218 0 14,924,426 16,889,541
Other Restricted Entitlements 20-32XX 1,446,435 299,879 299,879
TOTAL REVENUES FROM STATE SOURCES  18,393,864 15,224,305 17,971,799
Revenues from Federal Sources:
Title I 20-4411-4416 3,376,434 2,972,519 2,972,519
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,726,377 2,382,289 2,382,289
Vocational Education 20-4430 0 70,000 70,000
Other 20-4XXX 1,940,077 2,861,333 2,861,333
TOTAL REVENUES FROM FEDERAL SOURCES  7,042,888 8,286,141 8,286,141
Transfers from Operating Budget-PreK 20-5200 0 582,484 0
TOTAL GRANTS AND ENTITLEMENTS  25,462,391 24,675,414 26,257,940
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 293,859 0
Withdrawal from Debt Service Reserve 40-313 0 0 464,897
Transfers from Other Funds 40-5200 0 36,391 0
Revenues from Local Sources:
Local Tax Levy 40-1210 989,874 223,032 1,086,219
Miscellaneous 40-1XXX 20,490 0 0
TOTAL REVENUES FROM LOCAL SOURCES  1,010,364 223,032 1,086,219
Revenues from State Sources:
Debt Service Aid Type II 40-3160 1,412,032 1,904,565 1,478,757
TOTAL LOCAL REPAYMENT OF DEBT  2,422,396 2,457,847 3,029,873
Actual Revenues (Over)/Under Expenditures  36,391 0 0
TOTAL REPAYMENT OF DEBT  2,458,787 2,457,847 3,029,873
TOTAL REVENUES/SOURCES  145,257,445 149,545,772 153,821,983
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Operating Budget-PreK 20-5200 0 582,484 0
TOTAL REVENUES/SOURCES NET OF TRANSFERS  145,257,445 148,963,288 153,821,983

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,159,5281,957,5671,417,234
Special Education 11-2XX-100-XXX475,542447,052730,549
Bilingual Education 11-240-100-XXX103,0907,1960
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX45,684198,033208,000
School Sponsored Athletics 11-402-100-XXX662,021750,290791,189
Support Services:
Tuition 11-000-100-XXX6,737,0065,974,3386,422,270
Attendance and Social Work Services 11-000-211-XXX180,475321,9961,030,531
Health Services 11-000-213-XXX248,815279,394276,770
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217339,902506,850442,765
Guidance 11-000-218-XXX776,7131,087,574327,961
Child Study Teams 11-000-219-XXX1,820,1521,940,5611,984,152
Improvement of Instructional Services 11-000-221-XXX1,730,2882,104,0671,635,846
Educational Media Services - School Library 11-000-222-XXX012,95812,958
Instructional Staff Training Services 11-000-223-XXX154,197284,433444,269
General Administration 11-000-230-XXX1,897,3732,059,5092,067,712
School Administration 11-000-240-XXX264,277262,510256,318
Central Svcs & Admin Info Technology 11-000-25X-XXX4,105,8264,171,9784,207,756
Operation and Maintenance of Plant Services 11-000-26X-XXX11,774,26212,488,72713,121,649
Student Transportation Services 11-000-270-XXX4,411,4504,201,4994,142,291
Other Support Services 11-000-290-XXX5,62400
Personal Services - Employee Benefits 11-XXX-XXX-2XX7,891,7878,508,87810,393,318
Total Support Services Expenditures 42,338,14744,205,27246,766,566
TOTAL GENERAL CURRENT EXPENSE 44,784,01247,565,41049,913,538
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X525,015277,000217,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX0513,114493,114
TOTAL CAPITAL EXPENDITURES 525,015790,114710,114
SPECIAL SCHOOLS
Other Special Schools:
Instruction 13-4XX-100-XXX132,22300
Total Other Special Schools 132,22300
Accredited Evening/Adult High School/Post-Graduate:
Instruction 13-601-100-XXX41,26400
Total Accredited Evening/Adult HS/Post-Grad. 41,26400
Evening School for the Foreign Born - Local:
Instruction 13-631-100-XXX30,70300
Support Services 13-631-200-XXX15,89800
Total Evening School for Foreign-Born - Local 46,60100
TOTAL SPECIAL SCHOOLS 220,08800
Transfer of Funds to Charter Schools 10-000-100-56X6,516,4308,238,24911,418,060
General Fund Contribution to SBB 10-000-520-93065,290,72265,818,73862,492,458
OPERATING BUDGET GRAND TOTAL 117,336,267122,412,511124,534,170
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX25,639582,4840
Early Childhood Program Aid:
Instruction 20-218-100-XXX11,245,99312,934,183300,782
Support Services 20-218-200-XXX2,150,0752,572,72716,588,759
Transfer to General Fund 20-218-520-93000782,379
TOTAL PRESCHOOL EDUCATION AID 13,396,06815,506,91017,671,920
Demonstrably Effective Program Aid:
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 000
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX22,20626,708100,000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX155,697169,02589,879
Nonpublic Handicapped Services 20-XXX-XXX-XXX49,29249,41358,000
Nonpublic Nursing Services 20-XXX-XXX-XXX35,20436,05352,000
Nonpublic Technology Initiative 20-XXX-XXX-XXX18,20018,6800
Other Special Projects 20-XXX-XXX-XXX1,165,83600
Total State Projects 14,842,50315,806,78917,971,799
Federal Projects:
Title I 20-XXX-XXX-XXX3,376,4342,972,519472,519
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,726,3772,382,2892,382,289
Vocational Education 20-XXX-XXX-XXX070,00070,000
Other Special Projects 20-XXX-XXX-XXX1,940,077361,3332,861,333
Total Federal Projects 7,042,8885,786,1415,786,141
Grant & Entitlements Cont to SBB 20-XXX-XXX-9303,551,3612,500,0002,500,000
TOTAL GRANTS AND ENTITLEMENTS 25,462,39124,675,41426,257,940
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,458,7872,457,8472,564,976
Increase in Debt Service Reserve 40-60800464,897
TOTAL REPAYMENT OF DEBT 2,458,7872,457,8473,029,873
Total Expenditures 145,257,445149,545,772153,821,983

 

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 Budget7,602,1963,041,1783,041,17887,507
  Repayment of Debt330,250293,85900
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve2,978,7472,978,74700
      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 Cost16,90618,23117,73918,69515,553
Total Classroom Instruction9,75110,75910,94711,4798,798
Classroom-Salaries and Benefits7,6698,7628,7979,2168,489
Classroom-General Supplies and Textbooks441236205214174
Classroom-Purchased Services and Other1,6411,7601,9462,048135
Total Support Services3,1592,9282,7182,8522,495
Support Services-Salaries and Benefits2,9162,7432,5232,6472,284
Total Administrative Costs1,7151,9841,6631,7801,719
Administration-Salaries and Benefits1,3761,5971,2971,4051,370
Total Operations and Maintenance of Plant2,0902,3592,1912,3552,331
Operations & Maintenance of Plant-Salary & Ben.1,2461,4101,2641,3651,331
Total Food Services Costs00000
Total Extracurricular Costs140141188196178
Total Equipment Costs2184364432
Employee Benefits as a % of Salaries29.232.533.733.238.2

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 15-520065,290,72265,818,73862,492,458
Restricted State Entitlements 15-32XX3,551,3610782,379
Restricted Federal Entitlements 15-44XX02,500,0002,500,000
Total SBB Resources 68,842,08368,318,73865,774,837
Appropriations:
Instruction 15-XXX-100-XXX42,684,86141,818,89839,103,083
Support Services 15-XXX-2XX-XXX27,985,74225,362,18725,363,473
Equipment 15-XXX-XXX-73X14,9405,0007,000
Total SBB Appropriations 70,895,01268,318,73865,774,837

 

Shared Services
  • The district has school resource officers at all of its secondary school
  • which are provided by the city of Plainfied. Additionally, the Board of
  • Education has provided information technology services to the City thru
  • a Shared Services Agreement. Lastly, the Board acts as the agent for the
  • City's summer feeding program funded by the NJ Dept. of Agriculture.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy19,862,563 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)1,269,528,809 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.5646 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy20,948,782 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)1,269,528,809 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.6501 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy19,862,563 (G)
Estimated Equalized Valuation (as of 10/01/2008)3,620,623,888 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.5486 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy20,948,782 (J)
Estimated Equalized Valuation (as of 10/01/2008)3,620,623,888 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.5786 (L)