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User Friendly Budgets
2008

UNION - MOUNTAINSIDE BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time646673690
spacing
Pupils on Roll - Special Full-Time586764
Private School Placements979
spacing
Pupils Sent to Other Districts-Reg Prog247230247
Pupils Sent to Other Dists-Spec Ed Prog283028
Pupils Received010

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 657,227 509,367 657,862
Withdrawal from Current Expense Emergency Rsv 10-312 0 0 150,472
Withdrawal from Cap Res-for Local Share 10-307 0 388,135 739,360
Withdrawal from Maint. Reserve 10-310 0 0 38,700
Transfers from Other Funds 10-5200 9,860 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 10,884,860 11,694,735 12,162,524
Tuition 10-1300 26,950 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 0 8,411 8,411
Unrestricted Miscellaneous Revenues 10-1XXX 1,267,709 1,206,199 650,145
SUBTOTAL  12,179,519 12,909,345 12,821,080
Revenues from State Sources:
Transportation Aid 10-3120 126,001 126,001 0
Special Education Aid 10-3130 384,122 384,122 0
Bilingual Education 10-3140 2,354 2,354 0
Extraordinary Aid 10-3131 65,335 0 144,704
Consolidated Aid 10-3195 57,332 57,332 0
Additional Formula Aid 10-3196 17,094 36,295 0
Other State Aids 10-3XXX 66,321 53,120 0
Categorical Special Education Aid 10-3132 0 0 476,667
Categorical Security Aid 10-3177 0 0 73,409
Categorical Transportation Aid 10-3121 0 0 193,214
SUBTOTAL  718,559 659,224 887,994
Adjustment for Prior Year Encumbrances  0 84,132 0
Actual Revenues (Over)/Under Expenditures  170,498 0 0
TOTAL OPERATING BUDGET  13,078,436 14,550,203 15,295,468
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 9,728 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 452 0 0
TOTAL REVENUES FROM STATE SOURCES  452 0 0
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 147,164 0 157,847
Other 20-4XXX 27,682 0 23,315
TOTAL REVENUES FROM FEDERAL SOURCES  174,846 0 181,162
TOTAL GRANTS AND ENTITLEMENTS  185,026 0 181,162
REPAYMENT OF DEBT
Transfers from Capital Reserve 40-5210 0 388,135 389,360
Revenues from Local Sources:
Local Tax Levy 40-1210 391,573 0 0
TOTAL REVENUES FROM LOCAL SOURCES  391,573 0 0
TOTAL LOCAL REPAYMENT OF DEBT  391,573 388,135 389,360
TOTAL REPAYMENT OF DEBT  391,573 388,135 389,360
TOTAL REVENUES/SOURCES  13,655,035 14,938,338 15,865,990
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Capital Reserve 40-5210 0 388,135 389,360
TOTAL REVENUES/SOURCES NET OF TRANSFERS  13,655,035 14,550,203 15,476,630

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX4,116,2264,076,9554,205,504
Special Education 11-2XX-100-XXX429,410438,780620,615
Bilingual Education 11-240-100-XXX2,35400
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX40,71636,24840,838
School Sponsored Athletics 11-402-100-XXX45,25043,09244,730
Support Services:
Tuition 11-000-100-XXX3,270,3304,003,9764,117,146
Health Services 11-000-213-XXX119,883122,777125,368
Students - Related & Extraordinary 11-000-216,217275,493458,342451,627
Guidance 11-000-218-XXX63,78774,77377,554
Child Study Teams 11-000-219-XXX355,337348,840409,672
Improvement of Instructional Services 11-000-221-XXX106,998117,683121,824
Educational Media Services - School Library 11-000-222-XXX307,609168,708203,971
Instructional Staff Training Services 11-000-223-XXX6,08916,3968,000
General Administration 11-000-230-XXX391,611370,997327,707
School Administration 11-000-240-XXX323,950334,155334,708
Central Svcs & Admin Info Technology 11-000-25X-XXX198,342206,468213,207
Operation and Maintenance of Plant Services 11-000-26X-XXX779,5181,006,798918,454
Student Transportation Services 11-000-270-XXX644,995594,487684,468
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,558,7211,666,5701,593,008
Total Support Services Expenditures 8,402,6639,490,9709,586,714
TOTAL GENERAL CURRENT EXPENSE 13,036,61914,086,04514,498,401
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60408,4118,411
Equipment 12-XXX-XXX-73X7,77626,5443,800
Facilities Acquisition and Construction Services 12-000-4XX-XXX00350,000
Capital Reserve-Transfer to Repayment of Debt 12-000-4XX-9330388,135389,360
TOTAL CAPITAL EXPENDITURES 7,776423,090751,571
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX34,04141,06845,496
Total Summer School 34,04141,06845,496
TOTAL SPECIAL SCHOOLS 34,04141,06845,496
OPERATING BUDGET GRAND TOTAL 13,078,43614,550,20315,295,468
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX9,72800
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX45200
Total State Projects 45200
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX147,1640157,847
Other Special Projects 20-XXX-XXX-XXX27,682023,315
Total Federal Projects 174,8460181,162
TOTAL GRANTS AND ENTITLEMENTS 185,0260181,162
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX391,573388,135389,360
TOTAL REPAYMENT OF DEBT 391,573388,135389,360
Total Expenditures 13,655,03514,938,33815,865,990
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Capital Reserve - Transfer to Repayment of Debt 12-000-400-9330388,135389,360
TOTAL EXPENDITURES NET OF TRANSFERS 13,655,03514,550,20315,476,630

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/06
Audited
Balance
6/30/07
Estimated
Balance
6/30/08
Estimated
Balance
6/30/09
Unreserved:
  General Operating Budget480,689339,780486,774261,569
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve651,472651,4721,262,332531,383
      Adult Education Programs0000
      Maintenance Reserve00280,000241,300
      Legal Reserve941,014863,813432,6570
      Tuition Reserve0000
      Current Expense Emergency Reserve00250,00099,528
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2005-06
Actual
2006-07
Actual
2007-08
Original
Budget
2007-08
Revised
Budget
2008-09
Proposed
Budget
Total Comparative Per Pupil Cost11,54812,96812,70012,82112,860
Total Classroom Instruction6,8157,9807,4827,6427,863
Classroom-Salaries and Benefits6,5767,4427,3197,4197,639
Classroom-General Supplies and Textbooks213493102164170
Classroom-Purchased Services and Other2645615854
Total Support Services1,8732,0601,9942,0692,134
Support Services-Salaries and Benefits1,6531,4941,5231,4561,461
Total Administrative Costs1,3971,5221,4291,4561,362
Administration-Salaries and Benefits9941,0951,0921,0811,050
Total Operations and Maintenance of Plant1,3141,2421,6471,5061,349
Operations & Maintenance of Plant-Salary & Ben.646658710703682
Total Food Services Costs00000
Total Extracurricular Costs141151134133139
Total Equipment Costs48110365
Employee Benefits as a % of Salaries24.125.526.326.223.7

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2008 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 2007-08 revised appropriations and the 2008-09 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.

 

Unusual Revenues and Appropriations
SourceAmountDescription
Final pmt. UCRHS Dissolut574,963 Last court ordered payment-dissolution
Total Unusual Revenues574,963 

 

Shared Services
  • Snow Remomval and sanding of district roadways and parking areas is
  • provided by the Boro of Mountainside in exchange for no fee access to
  • district indoor facilitiesby the Boro Rec. Dept. on nights and weekends
  • * The boro shares a portion of the fields maintenance costs with the
  • district in exchange for boro recreation department access to and use of
  • those playing fields.
  • * The boro has provided a small k-2 playground at the Deerfield School.
  • * When appropriate,the district enters into transportation jointure
  • agreements with other public school districts
  • * The district is a member of the Morris-Union Jointure which is a
  • consortium of districts established to provide various educational
  • services.
  • * The district is a member of the School Alliance Insurance fund, which
  • is a consortium of districts sharing insurance services.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy12,162,524 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)486,939,472 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1002.4977 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy12,162,524 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)486,939,472 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1002.4977 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy12,162,524 (G)
Estimated Equalized Valuation (as of 10/01/2007)1,932,108,895 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.6295 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy12,162,524 (J)
Estimated Equalized Valuation (as of 10/01/2007)1,932,108,895 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.6295 (L)