>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>UNION  >>ROSELLE BORO

User Friendly Budgets
2009

UNION - ROSELLE BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time2,4162,3532,361
Pupils on Roll Regular Shared-Time222323
spacing
Pupils on Roll - Special Full-Time403413420
Pupils on Roll - Special Shared-Time131415
Private School Placements766165
spacing
Pupils Sent to Contracted Preschool Prog584852
Pupils Sent to Other Districts-Reg Prog110
Pupils Sent to Other Dists-Spec Ed Prog413549
Pupils Received301
Pupils in State Facilities121212

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,824,288 2,608,798
Revenues from Local Sources:
Local Tax Levy 10-1210 22,538,275 23,438,800 23,438,800
Tuition 10-1300 0 87,729 51,392
Other Restricted Miscellaneous Revenues 10-1XXX 422,609 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 0 162,271 60,000
SUBTOTAL  22,960,884 23,688,800 23,550,192
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 7,839,844 0 0
Supplemental Core Curriculum Standards Aid 10-3112 399,104 0 0
Transportation Aid 10-3120 689,456 0 0
Special Education Aid 10-3130 2,768,471 0 0
Bilingual Education 10-3140 238,254 0 0
Stabilization Aid 10-3171 2,687,030 0 0
Extraordinary Aid 10-3131 164,984 230,999 230,999
Consolidated Aid 10-3195 339,254 0 0
Additional Formula Aid 10-3196 1,028,789 0 0
Other State Aids 10-3XXX 519,128 43,569 0
Categorical Special Education Aid 10-3132 0 1,614,514 1,627,531
Equalization Aid 10-3176 0 19,840,224 20,851,570
Categorical Security Aid 10-3177 0 876,148 955,415
Categorical Transportation Aid 10-3121 0 350,659 381,106
SUBTOTAL  16,674,314 22,956,113 24,046,621
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 62,089 33,475 100,727
SUBTOTAL  62,089 33,475 100,727
Actual Revenues (Over)/Under Expenditures  1,517,872 0 0
TOTAL OPERATING BUDGET  41,215,159 48,502,676 50,306,338
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 5,298 0 0
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 0 84,014 0
Early Childhood Program Aid 20-3211 1,410,507 0 0
Demonstrably Effective Program Aid 20-3212 538,730 0 0
Preschool Education Aid 20-3218 0 379,150 391,824
Other Restricted Entitlements 20-32XX 1,057,941 468,226 468,226
TOTAL REVENUES FROM STATE SOURCES  3,007,178 931,390 860,050
Revenues from Federal Sources:
Title I 20-4411-4416 461,902 682,104 682,104
I.D.E.A. Part B (Handicapped) 20-4420-4429 858,345 901,188 901,188
Other 20-4XXX 480,637 536,340 536,340
TOTAL REVENUES FROM FEDERAL SOURCES  1,800,884 2,119,632 2,119,632
TOTAL GRANTS AND ENTITLEMENTS  4,813,360 3,051,022 2,979,682
TOTAL REVENUES/SOURCES  46,028,519 51,553,698 53,286,020

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX10,855,05711,611,70612,311,618
Special Education 11-2XX-100-XXX2,865,2603,735,7984,020,287
Basic Skills/Remedial 11-230-100-XXX261,870785,231831,114
Bilingual Education 11-240-100-XXX903,4621,186,4651,240,387
School Sponsored Athletics 11-402-100-XXX369,735468,761481,420
Other Instructional Programs 11-4XX-100-XXX200,380282,354202,272
Before/After School Programs 11-421-XXX-XXX00131,525
Other Supplemental/At-Risk Programs 11-424-XXX-XXX00115,836
Community Services Programs/Operations 11-800-330-XXX055,0000
Support Services:
Tuition 11-000-100-XXX6,062,7037,383,2486,439,882
Attendance and Social Work Services 11-000-211-XXX122,536151,083157,389
Health Services 11-000-213-XXX346,305396,825413,175
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217699,9811,089,8741,235,693
Guidance 11-000-218-XXX833,556894,197933,282
Child Study Teams 11-000-219-XXX733,286908,588982,073
Improvement of Instructional Services 11-000-221-XXX386,668534,153481,659
Educational Media Services - School Library 11-000-222-XXX157,819237,616435,756
Instructional Staff Training Services 11-000-223-XXX080,585110,273
General Administration 11-000-230-XXX805,947850,543867,252
School Administration 11-000-240-XXX1,735,7391,848,8781,856,121
Central Svcs & Admin Info Technology 11-000-25X-XXX0892,409967,385
Operation and Maintenance of Plant Services 11-000-26X-XXX3,282,7313,538,6623,972,895
Student Transportation Services 11-000-270-XXX2,841,4943,110,2092,688,933
Personal Services - Employee Benefits 11-XXX-XXX-2XX7,491,2298,099,7537,454,455
Food Services 11-000-310-XXX50,08400
Total Support Services Expenditures 25,550,07830,016,62328,996,223
TOTAL GENERAL CURRENT EXPENSE 41,005,84248,141,93848,330,682
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X026,693331,693
Facilities Acquisition and Construction Services 12-000-4XX-XXX160,522255,8541,581,665
TOTAL CAPITAL EXPENDITURES 160,522282,5471,913,358
SPECIAL SCHOOLS
Adult Education - Local:
Instruction 13-602-100-XXX8,4008,4000
Support Services 13-602-200-XXX008,400
Total Adult Education - Local 8,4008,4008,400
TOTAL SPECIAL SCHOOLS 8,4008,4008,400
Transfer of Funds to Charter Schools 10-000-100-56X40,39569,79153,898
OPERATING BUDGET GRAND TOTAL 41,215,15948,502,67650,306,338
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX5,29800
Early Childhood Program Aid:
Instruction 20-218-100-XXX865,295289,579218,239
Support Services 20-218-200-XXX545,213173,585173,585
TOTAL PRESCHOOL EDUCATION AID 1,410,508463,164391,824
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX497,64200
Support Services 20-212-200-XXX41,08700
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 538,72900
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX52,00454,78854,788
Nonpublic Auxiliary Services 20-XXX-XXX-XXX139,393141,072141,072
Nonpublic Handicapped Services 20-XXX-XXX-XXX132,423153,640153,640
Nonpublic Nursing Services 20-XXX-XXX-XXX75,11573,95873,958
Nonpublic Technology Initiative 20-XXX-XXX-XXX38,34438,32038,320
Other Special Projects 20-XXX-XXX-XXX620,6626,4486,448
Total State Projects 3,007,178931,390860,050
Federal Projects:
Title I 20-XXX-XXX-XXX461,902682,104682,104
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX858,345901,188901,188
Other Special Projects 20-XXX-XXX-XXX480,637536,340536,340
Total Federal Projects 1,800,8842,119,6322,119,632
TOTAL GRANTS AND ENTITLEMENTS 4,813,3603,051,0222,979,682
Total Expenditures 46,028,51951,553,69853,286,020

 

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 Budget3,478,170989,2181,889,218900,000
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve2,539,6943,443,8681,619,5800
      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 Cost11,71912,09413,39813,64614,100
Total Classroom Instruction7,1607,5798,2818,4288,656
Classroom-Salaries and Benefits6,7987,2647,8377,9758,074
Classroom-General Supplies and Textbooks317260369376480
Classroom-Purchased Services and Other46547577102
Total Support Services1,6041,5661,9031,9322,055
Support Services-Salaries and Benefits1,1091,2491,5051,5521,567
Total Administrative Costs1,5551,4831,5931,6321,620
Administration-Salaries and Benefits1,2781,2891,3581,3941,358
Total Operations and Maintenance of Plant1,2101,2841,3951,4231,558
Operations & Maintenance of Plant-Salary & Ben.483492580600602
Total Food Services Costs1918000
Total Extracurricular Costs170163206210210
Total Equipment Costs20910119
Employee Benefits as a % of Salaries30.536.13333.229.3

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
  • 1. Educational Data Services provides shared services with 350 other
  • districts for the purchase of general education supplies, materials, and
  • equipment.
  • 2. ACES is a consortium in which our district joined for serval years
  • in order to provide gas and electric power on the open market.
  • 3. The Roselle Board of Education and the Borough of Roselle share the
  • cost of gasoline, garbage removal, and snow plowing.
  • 4. The Roselle Board of Education contracts with UCESC for shared
  • services with our school districts for student transportation services.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy23,438,800 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)783,307,290 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1002.9923 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy23,438,800 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)783,307,290 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1002.9923 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy23,438,800 (G)
Estimated Equalized Valuation (as of 10/01/2008)1,847,472,215 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.2687 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy23,438,800 (J)
Estimated Equalized Valuation (as of 10/01/2008)1,847,472,215 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.2687 (L)