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User Friendly Budgets
2009

UNION - UNION TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time6,8376,7536,753
Pupils on Roll Regular Shared-Time242828
spacing
Pupils on Roll - Special Full-Time944953954
Pupils on Roll - Special Shared-Time464242
Private School Placements868787
spacing
Pupils Sent to Other Dists-Spec Ed Prog857474
Pupils Received445
Pupils in State Facilities1144

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 6,789,549 7,492,677
Budgeted Fund Bal - Deposit to Capital Reserve 10-303 0 750,000 450,000
Withdrawal from Cap Res-for Local Share 10-307 0 450,000 2,861,500
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 0 4,431,400 1,000,000
Transfers from Other Funds 10-5200 0 17,000,000 0
Revenues from Local Sources:
Local Tax Levy 10-1210 72,223,280 72,223,280 73,473,280
Tuition 10-1300 113,741 75,886 127,466
Transportation Fees from Individuals 10-1410 2,152 23,213 23,213
Interest Earned on Capital Reserve Funds 10-1XXX 43,336 315,000 300,000
Unrestricted Miscellaneous Revenues 10-1XXX 1,515,504 1,370,000 1,370,000
SUBTOTAL  73,898,013 74,007,379 75,293,959
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 13,552,736 0 0
Transportation Aid 10-3120 1,246,989 0 0
Special Education Aid 10-3130 5,120,464 0 0
Bilingual Education 10-3140 287,112 0 0
Stabilization Aid 10-3171 446,901 0 0
Extraordinary Aid 10-3131 599,145 969,157 969,157
Consolidated Aid 10-3195 878,199 0 0
Additional Formula Aid 10-3196 1,365,853 0 0
Other State Aids 10-3XXX 1,085,803 48,440 0
Categorical Special Education Aid 10-3132 0 4,261,043 4,333,639
Equalization Aid 10-3176 0 24,148,470 25,143,309
Categorical Security Aid 10-3177 0 1,372,066 1,505,106
Categorical Transportation Aid 10-3121 0 912,595 1,246,829
SUBTOTAL  24,583,202 31,711,771 33,198,040
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 0 133,490
SUBTOTAL  0 0 133,490
Adjustment for Prior Year Encumbrances  0 855,526 0
Actual Revenues (Over)/Under Expenditures  -712,904 0 0
TOTAL OPERATING BUDGET  97,768,311 135,995,625 120,429,666
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 17,533 412,469 0
Revenues from State Sources:
Demonstrably Effect Prog Aid - Pr Year Carryover 20-3212 79,444 0 0
Demonstrably Effective Program Aid 20-3212 377,637 0 0
Instructional Supplement Aid 20-3214 422,042 0 0
Other Restricted Entitlements 20-32XX 1,298,607 340,520 340,520
TOTAL REVENUES FROM STATE SOURCES  2,177,730 340,520 340,520
Revenues from Federal Sources:
Title I 20-4411-4416 389,131 802,569 682,184
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,855,326 1,951,357 1,572,747
Vocational Education 20-4430 36,113 45,891 39,007
Other 20-4XXX 555,486 681,735 529,381
TOTAL REVENUES FROM FEDERAL SOURCES  2,836,056 3,481,552 2,823,319
TOTAL GRANTS AND ENTITLEMENTS  5,031,319 4,234,541 3,163,839
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 144,833 151,041
Transfers from Other Funds 40-5200 151,041 0 825,000
Revenues from Local Sources:
Local Tax Levy 40-1210 2,354,249 2,267,313 1,449,278
TOTAL REVENUES FROM LOCAL SOURCES  2,354,249 2,267,313 1,449,278
Revenues from State Sources:
Debt Service Aid Type II 40-3160 235,498 148,335 147,562
TOTAL LOCAL REPAYMENT OF DEBT  2,740,788 2,560,481 2,572,881
Actual Revenues (Over)/Under Expenditures  206,462 0 0
TOTAL REPAYMENT OF DEBT  2,947,250 2,560,481 2,572,881
TOTAL REVENUES/SOURCES  105,746,880 142,790,647 126,166,386

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX31,883,07635,003,75935,743,657
Special Education 11-2XX-100-XXX6,555,1217,104,8517,464,409
Basic Skills/Remedial 11-230-100-XXX982,0721,956,6862,051,688
Bilingual Education 11-240-100-XXX646,925687,790602,099
Vocational Programs - Local 11-3XX-100-XXX30,69129,10028,833
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX204,899331,593329,075
School Sponsored Athletics 11-402-100-XXX798,739889,587894,892
Before/After School Programs 11-421-XXX-XXX00248,000
Support Services:
Tuition 11-000-100-XXX10,190,05010,968,37311,145,799
Attendance and Social Work Services 11-000-211-XXX151,084192,535197,346
Health Services 11-000-213-XXX828,370885,878903,307
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2171,714,4202,087,7432,171,044
Guidance 11-000-218-XXX1,833,8862,159,7992,210,802
Child Study Teams 11-000-219-XXX1,780,6362,271,0222,547,567
Improvement of Instructional Services 11-000-221-XXX1,599,4691,835,8121,857,632
Educational Media Services - School Library 11-000-222-XXX933,3861,100,8811,113,972
Instructional Staff Training Services 11-000-223-XXX84,640123,345174,600
General Administration 11-000-230-XXX2,168,0223,112,9653,211,267
School Administration 11-000-240-XXX3,372,8594,022,8914,016,092
Central Svcs & Admin Info Technology 11-000-25X-XXX1,198,0541,651,1251,562,327
Operation and Maintenance of Plant Services 11-000-26X-XXX8,792,64410,546,99510,482,117
Student Transportation Services 11-000-270-XXX5,002,8915,548,1385,907,352
Personal Services - Employee Benefits 11-XXX-XXX-2XX15,153,35817,350,00417,960,000
Total Support Services Expenditures 54,803,76963,857,50665,461,224
TOTAL GENERAL CURRENT EXPENSE 95,905,292109,860,872112,823,877
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604017,750,000450,000
Interest Earned on Capital Reserve 10-6040315,000300,000
Equipment 12-XXX-XXX-73X674,7351,083,240677,344
Facilities Acquisition and Construction Services 12-000-4XX-XXX1,165,8066,965,8302,300,000
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931003,861,500
TOTAL CAPITAL EXPENDITURES 1,840,54126,114,0707,588,844
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X22,47820,68316,945
OPERATING BUDGET GRAND TOTAL 97,768,311135,995,625120,429,666
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX17,533412,4690
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX187,97000
Support Services 20-212-200-XXX269,11100
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 457,08100
Instructional Supplement Aid:
Instruction 20-214-100-XXX422,04200
TOTAL INSTRUCTIONAL SUPPLEMENT AID 422,04200
Other State Projects:
Instruction 20-217-100-XXX721,67600
Support Services 20-217-200-XXX247,67000
TOTAL TARA USED TO SUPPORT PROGRAMS 969,34600
Nonpublic Textbooks 20-XXX-XXX-XXX27,80931,16831,168
Nonpublic Auxiliary Services 20-XXX-XXX-XXX136,451148,063148,063
Nonpublic Handicapped Services 20-XXX-XXX-XXX97,13197,41597,415
Nonpublic Nursing Services 20-XXX-XXX-XXX42,53742,07442,074
Nonpublic Technology Initiative 20-XXX-XXX-XXX21,25421,80021,800
Other Special Projects 20-XXX-XXX-XXX4,07900
Total State Projects 2,177,730340,520340,520
Federal Projects:
Title I 20-XXX-XXX-XXX389,131802,569682,184
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,855,3261,951,3571,572,747
Vocational Education 20-XXX-XXX-XXX36,11345,89139,007
Other Special Projects 20-XXX-XXX-XXX555,486681,735529,381
Total Federal Projects 2,836,0563,481,5522,823,319
TOTAL GRANTS AND ENTITLEMENTS 5,031,3194,234,5413,163,839
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,947,2502,560,4812,572,881
TOTAL REPAYMENT OF DEBT 2,947,2502,560,4812,572,881
Total Expenditures 105,746,880142,790,647126,166,386

 

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 Budget3,094,4812,625,9113,525,9112,675,911
  Repayment of Debt502,336295,874151,0410
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve359,935581,62113,765,22110,653,721
      Adult Education Programs0000
      Maintenance Reserve0250,000250,000250,000
      Legal Reserve12,455,02414,632,2267,092,6770
      Tuition Reserve0000
      Current Expense Emergency Reserve0250,000250,000250,000
  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 Cost9,82810,33711,85912,05212,364
Total Classroom Instruction6,1506,4317,2357,2437,447
Classroom-Salaries and Benefits5,8786,1416,8486,8507,023
Classroom-General Supplies and Textbooks221245323327337
Classroom-Purchased Services and Other5044656587
Total Support Services1,3751,4221,6401,6991,792
Support Services-Salaries and Benefits1,2381,2811,4521,5131,595
Total Administrative Costs9751,0211,2121,3441,335
Administration-Salaries and Benefits7488068821,011969
Total Operations and Maintenance of Plant1,1381,2721,5311,5451,552
Operations & Maintenance of Plant-Salary & Ben.726763849857928
Total Food Services Costs00000
Total Extracurricular Costs147147179181182
Total Equipment Costs68868514087
Employee Benefits as a % of Salaries25.226.227.12727.1

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
  • Public Relations Consultant Township of Union
  • Televsion Station Channel 34 Township of Union
  • Sharing of Recreational Fields Township of Union
  • Recreation Dept us of Schools Township of Union
  • Plowing & Sweeping Services Township of Union
  • Salt, supplies, use of Twp Eqt Township of Union
  • Various purchased services, supplies Morris County Cooperative
  • Various purchased services, supplies Union County Cooperative
  • Energy Services - Electric ACES
  • Energy Services - Gas Union County Cooperative
  • Transporation Services UCESCOM
  • Energy Fuel - Gasoline/Diesel Union County Cooperative
  • Various-Prof Dev, Therapies Morris Union Jointure Comm
  • Non Public Services UCESCOM

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy73,473,280 (A)
Estimated Net Taxable Valuation (as of 01/20/2009)1,056,883,138 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1006.9519 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy74,922,558 (D)
Estimated Net Taxable Valuation (as of 01/20/2009)1,056,883,138 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1007.0890 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy73,473,280 (G)
Estimated Equalized Valuation (as of 10/01/2008)7,744,575,532 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.9487 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy74,922,558 (J)
Estimated Equalized Valuation (as of 10/01/2008)7,744,575,532 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.9674 (L)