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User Friendly Budgets
2009

UNION - ROSELLE PARK BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time1,7341,7311,723
Pupils on Roll Regular Shared-Time101624
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Pupils on Roll - Special Full-Time269259256
Pupils on Roll - Special Shared-Time91816
Private School Placements335
spacing
Pupils Sent to Other Districts-Reg Prog100
Pupils Sent to Other Dists-Spec Ed Prog012
Pupils Received202922
Pupils in State Facilities111

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 101,624 91,402
Transfers from Other Funds 10-5200 803 0 50,000
Revenues from Local Sources:
Local Tax Levy 10-1210 16,740,794 16,740,794 17,003,024
Tuition 10-1300 207,644 283,574 256,097
Other Restricted Miscellaneous Revenues 10-1XXX 0 21,000 17,644
Unrestricted Miscellaneous Revenues 10-1XXX 146,059 79,000 50,018
SUBTOTAL  17,094,497 17,124,368 17,326,783
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 5,303,358 0 0
Supplemental Core Curriculum Standards Aid 10-3112 775,850 0 0
Transportation Aid 10-3120 116,770 0 0
Special Education Aid 10-3130 1,065,763 0 0
Bilingual Education 10-3140 148,120 0 0
Extraordinary Aid 10-3131 27,234 53,829 15,721
Consolidated Aid 10-3195 223,500 0 0
Additional Formula Aid 10-3196 470,067 0 0
Other State Aids 10-3XXX 6,357 0 0
Categorical Special Education Aid 10-3132 0 1,062,238 1,090,175
Equalization Aid 10-3176 0 8,760,602 9,180,653
Categorical Security Aid 10-3177 0 278,887 303,299
Categorical Transportation Aid 10-3121 0 61,287 97,038
SUBTOTAL  8,137,019 10,216,843 10,686,886
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 0 25,792
SUBTOTAL  0 0 25,792
Adjustment for Prior Year Encumbrances  0 1,053,795 0
Actual Revenues (Over)/Under Expenditures  -500,682 0 0
TOTAL OPERATING BUDGET  24,731,637 28,496,630 28,180,863
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 6,771 5,500 0
Revenues from State Sources:
Instructional Supplement Aid 20-3214 85,299 0 0
Other Restricted Entitlements 20-32XX 449,929 0 0
TOTAL REVENUES FROM STATE SOURCES  535,228 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 198,465 295,765 251,400
I.D.E.A. Part B (Handicapped) 20-4420-4429 451,104 455,057 455,057
Other 20-4XXX 110,092 101,451 86,148
TOTAL REVENUES FROM FEDERAL SOURCES  759,661 852,273 792,605
TOTAL GRANTS AND ENTITLEMENTS  1,301,660 857,773 792,605
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 2
Revenues from Local Sources:
Local Tax Levy 40-1210 674,378 682,805 690,530
TOTAL REVENUES FROM LOCAL SOURCES  674,378 682,805 690,530
Revenues from State Sources:
Debt Service Aid Type II 40-3160 833 822 810
TOTAL LOCAL REPAYMENT OF DEBT  675,211 683,627 691,342
Actual Revenues (Over)/Under Expenditures  -1 0 0
TOTAL REPAYMENT OF DEBT  675,210 683,627 691,342
TOTAL REVENUES/SOURCES  26,708,507 30,038,030 29,664,810

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX8,080,3198,944,4608,639,069
Special Education 11-2XX-100-XXX2,088,8282,150,1522,216,631
Basic Skills/Remedial 11-230-100-XXX241,814549,456475,571
Bilingual Education 11-240-100-XXX422,789482,933490,306
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX167,040161,060162,994
School Sponsored Athletics 11-402-100-XXX347,258408,349412,857
Community Services Programs/Operations 11-800-330-XXX45,29856,34058,312
Support Services:
Tuition 11-000-100-XXX568,657794,912866,750
Attendance and Social Work Services 11-000-211-XXX25,34337,42634,606
Health Services 11-000-213-XXX314,149334,924345,245
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217626,578762,839804,373
Guidance 11-000-218-XXX707,160764,996794,663
Child Study Teams 11-000-219-XXX800,658890,220897,864
Improvement of Instructional Services 11-000-221-XXX132,623157,687160,599
Educational Media Services - School Library 11-000-222-XXX474,174538,522499,434
Instructional Staff Training Services 11-000-223-XXX93,81998,425101,005
General Administration 11-000-230-XXX588,308770,699616,782
School Administration 11-000-240-XXX1,477,2491,757,9931,655,738
Central Svcs & Admin Info Technology 11-000-25X-XXX398,995488,747481,944
Operation and Maintenance of Plant Services 11-000-26X-XXX2,343,6332,931,7232,829,683
Student Transportation Services 11-000-270-XXX330,000425,430396,221
Personal Services - Employee Benefits 11-XXX-XXX-2XX4,346,3494,894,8375,215,216
Total Support Services Expenditures 13,227,69515,649,38015,700,123
TOTAL GENERAL CURRENT EXPENSE 24,621,04128,402,13028,155,863
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X47,49600
Facilities Acquisition and Construction Services 12-000-4XX-XXX63,10094,50025,000
TOTAL CAPITAL EXPENDITURES 110,59694,50025,000
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 24,731,63728,496,63028,180,863
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX6,7715,5000
Instructional Supplement Aid:
Instruction 20-214-100-XXX85,29900
TOTAL INSTRUCTIONAL SUPPLEMENT AID 85,29900
Other State Projects:
Instruction 20-217-100-XXX140,53900
Support Services 20-217-200-XXX117,86000
TOTAL TARA USED TO SUPPORT PROGRAMS 258,39900
Other Special Projects 20-XXX-XXX-XXX191,53000
Total State Projects 535,22800
Federal Projects:
Title I 20-XXX-XXX-XXX198,465295,765251,400
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX451,104455,057455,057
Other Special Projects 20-XXX-XXX-XXX110,092101,45186,148
Total Federal Projects 759,661852,273792,605
TOTAL GRANTS AND ENTITLEMENTS 1,301,660857,773792,605
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX675,210683,627691,342
TOTAL REPAYMENT OF DEBT 675,210683,627691,342
Total Expenditures 26,708,50730,038,03029,664,810

 

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 Budget505,622635,491533,867533,867
  Repayment of Debt1220
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve100100100100
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve51,62491,40291,4020
      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 Cost11,02211,80513,00513,54313,453
Total Classroom Instruction6,3776,7317,2897,5207,487
Classroom-Salaries and Benefits6,0086,3866,9507,0077,133
Classroom-General Supplies and Textbooks172147117332174
Classroom-Purchased Services and Other197198221182180
Total Support Services1,7791,9482,1632,2162,291
Support Services-Salaries and Benefits1,7071,8122,0012,0392,136
Total Administrative Costs1,5441,4821,6111,8111,694
Administration-Salaries and Benefits1,2301,2601,3371,4591,434
Total Operations and Maintenance of Plant1,2131,3051,5721,6141,586
Operations & Maintenance of Plant-Salary & Ben.685694783726773
Total Food Services Costs00000
Total Extracurricular Costs74303336340351
Total Equipment Costs7724000
Employee Benefits as a % of Salaries26.92627.726.728.3

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
  • A.C.E.S. Program for Natural Gas
  • A.C.E.S. Program for Electric
  • Ed Data School Purchasing Co-Op
  • Transportation Services through Morris-Union Jointure Commission
  • Transportation Services through Union County Ed Services Commission
  • Bus Maintenance with Morris-Union Jointure Commission
  • Gasoline purchases with the municipality
  • E-rate funding

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy17,003,024 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)290,171,089 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1005.8597 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy17,693,554 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)290,171,089 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1006.0976 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy17,003,024 (G)
Estimated Equalized Valuation (as of 10/01/2008)1,369,508,277 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.2415 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy17,693,554 (J)
Estimated Equalized Valuation (as of 10/01/2008)1,369,508,277 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.2920 (L)