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User Friendly Budgets
2009

UNION - SUMMIT CITY

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time3,3973,3763,395
Pupils on Roll Regular Shared-Time91010
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Pupils on Roll - Special Full-Time392415415
Pupils on Roll - Special Shared-Time151313
Private School Placements272931
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Pupils Sent to Other Dists-Spec Ed Prog151515
Pupils Received344

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Revenues from Local Sources:
Local Tax Levy 10-1210 51,641,731 55,419,648 56,808,725
Tuition 10-1300 0 50,000 50,000
Unrestricted Miscellaneous Revenues 10-1XXX 70,857 220,000 175,000
SUBTOTAL  51,712,588 55,689,648 57,033,725
Revenues from State Sources:
Transportation Aid 10-3120 71,741 0 0
Special Education Aid 10-3130 1,643,500 0 0
Bilingual Education 10-3140 189,862 0 0
Extraordinary Aid 10-3131 123,902 139,073 139,073
Consolidated Aid 10-3195 216,511 0 0
Additional Formula Aid 10-3196 140,189 0 0
Other State Aids 10-3XXX 196,076 0 0
Categorical Special Education Aid 10-3132 0 2,075,843 2,113,935
Categorical Security Aid 10-3177 0 326,118 317,048
Adjustment Aid 10-3178 0 56,531 0
Categorical Transportation Aid 10-3121 0 128,941 156,450
SUBTOTAL  2,581,781 2,726,506 2,726,506
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 0 20,912
SUBTOTAL  0 0 20,912
Adjustment for Prior Year Encumbrances  0 229,684 0
Actual Revenues (Over)/Under Expenditures  61,182 0 0
TOTAL OPERATING BUDGET  54,355,551 58,645,838 59,781,143
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 308,131 540,644 0
Revenues from State Sources:
Instructional Supplement Aid 20-3214 83,763 0 0
Other Restricted Entitlements 20-32XX 248,290 249,634 212,189
TOTAL REVENUES FROM STATE SOURCES  332,053 249,634 212,189
Revenues from Federal Sources:
Title I 20-4411-4416 218,161 171,386 145,679
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,001,426 864,158 734,534
Other 20-4XXX 169,463 184,857 157,128
TOTAL REVENUES FROM FEDERAL SOURCES  1,389,050 1,220,401 1,037,341
TOTAL GRANTS AND ENTITLEMENTS  2,029,234 2,010,679 1,249,530
TOTAL REVENUES/SOURCES  56,384,785 60,656,517 61,030,673

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX20,600,61921,379,90222,457,471
Special Education 11-2XX-100-XXX3,900,7864,566,1324,677,988
Basic Skills/Remedial 11-230-100-XXX625,593782,603813,364
Bilingual Education 11-240-100-XXX448,321428,168444,767
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX263,382260,807257,903
School Sponsored Athletics 11-402-100-XXX1,036,7071,058,138883,182
Other Instructional Programs 11-4XX-100-XXX86,77285,70024,399
Summer School 11-422-XXX-XXX0050,077
Support Services:
Tuition 11-000-100-XXX2,431,8142,362,3452,373,064
Attendance and Social Work Services 11-000-211-XXX2,0003,0003,163
Health Services 11-000-213-XXX522,394646,180665,145
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217459,090768,442580,620
Guidance 11-000-218-XXX886,883979,2501,080,474
Child Study Teams 11-000-219-XXX851,6341,177,0881,254,769
Improvement of Instructional Services 11-000-221-XXX176,165227,989244,755
Educational Media Services - School Library 11-000-222-XXX919,821968,1161,001,271
Instructional Staff Training Services 11-000-223-XXX46,84744,19381,095
General Administration 11-000-230-XXX1,049,6191,207,6821,131,867
School Administration 11-000-240-XXX2,520,1842,997,7742,900,950
Central Svcs & Admin Info Technology 11-000-25X-XXX1,128,7501,192,9531,111,948
Operation and Maintenance of Plant Services 11-000-26X-XXX4,931,6255,133,2335,344,101
Student Transportation Services 11-000-270-XXX810,997874,5251,278,063
Personal Services - Employee Benefits 11-XXX-XXX-2XX9,685,15210,390,93010,111,977
Total Support Services Expenditures 26,422,97528,973,70029,163,262
TOTAL GENERAL CURRENT EXPENSE 53,385,15557,535,15058,772,413
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X10,960298,63699,725
Facilities Acquisition and Construction Services 12-000-4XX-XXX950,483791,518888,471
TOTAL CAPITAL EXPENDITURES 961,4431,090,154988,196
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X8,95320,53420,534
OPERATING BUDGET GRAND TOTAL 54,355,55158,645,83859,781,143
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX308,131540,6440
Instructional Supplement Aid:
Instruction 20-214-100-XXX83,76300
TOTAL INSTRUCTIONAL SUPPLEMENT AID 83,76300
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX48,48750,04142,535
Nonpublic Auxiliary Services 20-XXX-XXX-XXX14,6885,0390
Nonpublic Handicapped Services 20-XXX-XXX-XXX82,47990,01176,509
Nonpublic Nursing Services 20-XXX-XXX-XXX67,70468,86358,534
Nonpublic Technology Initiative 20-XXX-XXX-XXX34,93235,68030,328
Other Special Projects 20-XXX-XXX-XXX004,283
Total State Projects 332,053249,634212,189
Federal Projects:
Title I 20-XXX-XXX-XXX218,161171,386145,679
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,001,426864,158734,534
Other Special Projects 20-XXX-XXX-XXX169,463184,857157,128
Total Federal Projects 1,389,0501,220,4011,037,341
TOTAL GRANTS AND ENTITLEMENTS 2,029,2342,010,6791,249,530
Total Expenditures 56,384,78560,656,51761,030,673

 

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 Budget101,992444,1741,168,1741,168,174
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1111
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve304,266000
      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 Cost13,31813,23513,75314,23714,411
Total Classroom Instruction8,4988,4918,7888,9009,259
Classroom-Salaries and Benefits8,1668,2138,4218,4968,881
Classroom-General Supplies and Textbooks283235303333316
Classroom-Purchased Services and Other4943657061
Total Support Services1,4191,2621,3861,5451,580
Support Services-Salaries and Benefits1,2441,1691,2661,3661,448
Total Administrative Costs1,5511,5081,5201,6771,624
Administration-Salaries and Benefits1,3881,3681,3531,4871,426
Total Operations and Maintenance of Plant1,3831,4761,5181,5301,586
Operations & Maintenance of Plant-Salary & Ben.808847896879922
Total Food Services Costs00000
Total Extracurricular Costs413404364406358
Total Equipment Costs1307926
Employee Benefits as a % of Salaries26.726.127.225.625.6

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
  • The district participates in the following shared services: Morris Union
  • Jointure Commission (transportation); Union County Educational Services
  • Commission (transportation); Alliance for Competitive Energy Services
  • (natural gas and electricity); Morris Union Jointure Commission (special
  • education related services); Morris Union Jointure Commission (bus
  • purchases); Joint Diploma Insurance Fund (P&C insurance and worker's
  • compensation); participation in E-Rate; and the City of Summit (small
  • projects, fuel and grounds maintenance).
  • Additionally, we have joined with Educational Data for cooperative
  • purchasing of general supplies, art, science, health and physical
  • education.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy56,808,725 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)3,143,273,737 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.8073 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy56,808,725 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)3,143,273,737 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.8073 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy56,808,725 (G)
Estimated Equalized Valuation (as of 10/01/2008)7,435,613,871 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.7640 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy56,808,725 (J)
Estimated Equalized Valuation (as of 10/01/2008)7,435,613,871 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.7640 (L)