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User Friendly Budgets
2008

UNION - PLAINFIELD CITY

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time6,4996,3716,734
Pupils on Roll Regular Shared-Time271727
spacing
Pupils on Roll - Special Full-Time802772772
Pupils on Roll - Special Shared-Time22130
Private School Placements495558
spacing
Pupils Sent to Contracted Preschool Prog1,1641,1671,185
Pupils Sent to Other Dists-Spec Ed Prog849895
Pupils Received1335
Pupils in State Facilities534242

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 5,342,106 3,978,747
Revenues from Local Sources:
Local Tax Levy 10-1210 17,683,906 17,683,906 18,391,262
Tuition 10-1300 239,006 112,590 112,000
Other Restricted Miscellaneous Revenues 10-1XXX 3,302,323 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 0 490,000 300,000
SUBTOTAL  21,225,235 18,286,496 18,803,262
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 37,971,450 37,971,450 0
Supplemental Core Curriculum Standards Aid 10-3112 7,068,424 7,068,424 0
Education Opportunity Aid 10-3117 37,120,786 39,926,475 0
Transportation Aid 10-3120 1,384,339 1,384,339 0
Special Education Aid 10-3130 4,391,601 4,391,601 0
Bilingual Education 10-3140 1,421,984 1,421,984 0
Extraordinary Aid 10-3131 152,820 0 141,305
Consolidated Aid 10-3195 959,797 959,797 0
Other State Aids 10-3XXX 0 150,000 631,107
Categorical Special Education Aid 10-3132 0 0 3,924,732
Equalization Aid 10-3176 0 0 81,247,158
Categorical Security Aid 10-3177 0 0 2,558,505
Adjustment Aid 10-3178 0 0 10,118,882
Categorical Transportation Aid 10-3121 0 0 1,003,813
SUBTOTAL  90,471,201 93,274,070 99,625,502
Revenues from Federal Sources:
IMPACT Aid 10-4100 1,721 10,000 5,000
Medicaid Reimbursement 10-4200 30,276 220,000 0
SUBTOTAL  31,997 230,000 5,000
Actual Revenues (Over)/Under Expenditures  -2,836,852 0 0
TOTAL OPERATING BUDGET  108,891,581 117,132,672 122,412,511
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 17,310 0 582,484
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 300,000 284,710 0
Early Childhood Program Aid 20-3211 6,170,896 6,444,809 0
Demonstrably Effective Program Aid 20-3212 3,204,577 3,204,577 0
Preschool Education Aid 20-3218 0 0 14,924,426
Preschool Expansion Aid 20-3215 7,404,850 8,153,078 0
Other Restricted Entitlements 20-32XX 1,524,404 350,000 350,000
TOTAL REVENUES FROM STATE SOURCES  18,604,727 18,437,174 15,274,426
Revenues from Federal Sources:
Title I 20-4411-4416 2,802,401 4,290,135 4,200,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,636,422 1,737,079 1,700,000
Vocational Education 20-4430 0 75,000 70,000
Other 20-4XXX 1,568,937 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  6,007,760 6,102,214 5,970,000
Transfers from Operating Budget-PreK/K 20-5200 0 702,155 582,484
TOTAL GRANTS AND ENTITLEMENTS  24,629,797 25,241,543 22,409,394
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 330,250
Transfers from Other Funds 40-5200 354,781 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 1,053,201 705,708 223,032
Miscellaneous 40-1XXX 0 344,634 0
TOTAL REVENUES FROM LOCAL SOURCES  1,053,201 1,050,342 223,032
Revenues from State Sources:
Debt Service Aid Type II 40-3160 1,387,634 1,412,032 1,904,565
TOTAL LOCAL REPAYMENT OF DEBT  2,795,616 2,462,374 2,457,847
Actual Revenues (Over)/Under Expenditures  -330,250 0 0
TOTAL REPAYMENT OF DEBT  2,465,366 2,462,374 2,457,847
TOTAL REVENUES/SOURCES  135,986,744 144,836,589 147,279,752
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Operating Budget-PreK/K 20-5200 0 702,155 582,484
TOTAL REVENUES/SOURCES NET OF TRANSFERS  135,986,744 144,134,434 146,697,268

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,500,7972,004,4442,051,831
Special Education 11-2XX-100-XXX520,691482,071412,438
Bilingual Education 11-240-100-XXX97,586103,0900
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX111,909188,000198,033
School Sponsored Athletics 11-402-100-XXX600,167638,079759,290
Other Instructional Programs 11-4XX-100-XXX6,39800
Community Services Programs/Operations 11-800-330-XXX05,6100
Support Services:
Tuition 11-000-100-XXX5,311,4586,079,7605,872,838
Attendance and Social Work Services 11-000-211-XXX153,216185,632316,096
Health Services 11-000-213-XXX139,383290,110285,294
Students - Related & Extraordinary 11-000-216,217435,110440,200506,850
Guidance 11-000-218-XXX1,065,254870,271969,073
Child Study Teams 11-000-219-XXX1,665,7411,870,5041,867,697
Improvement of Instructional Services 11-000-221-XXX1,483,5892,162,9772,339,558
Educational Media Services - School Library 11-000-222-XXX012,95812,958
Instructional Staff Training Services 11-000-223-XXX370,852305,255284,433
General Administration 11-000-230-XXX1,697,2131,991,6201,968,450
School Administration 11-000-240-XXX193,565251,120251,510
Central Svcs & Admin Info Technology 11-000-25X-XXX04,012,5354,069,034
Operation and Maintenance of Plant Services 11-000-26X-XXX11,067,21211,283,32212,205,561
Student Transportation Services 11-000-270-XXX4,163,5684,393,1964,360,792
Other Support Services 11-000-290-XXX3,715,72700
Personal Services - Employee Benefits 11-XXX-XXX-2XX6,535,4297,577,8758,719,674
Total Support Services Expenditures 37,997,31741,727,33544,029,818
TOTAL GENERAL CURRENT EXPENSE 40,834,86545,148,62947,451,410
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X87,883207,600240,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX00664,114
TOTAL CAPITAL EXPENDITURES 87,883207,600904,114
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX11,26800
Total Summer School 11,26800
Other Special Schools:
Instruction 13-4XX-100-XXX11,31315,9740
Total Other Special Schools 11,31315,9740
Accredited Evening/Adult High School/Post-Graduate:
Instruction 13-601-100-XXX1,91800
Support Services 13-601-200-XXX56,78000
Total Accredited Evening/Adult HS/Post-Grad. 58,69800
Adult Education - Local:
Instruction 13-602-100-XXX3,67300
Support Services 13-602-200-XXX137,21700
Total Adult Education - Local 140,89000
Evening School for the Foreign Born - Local:
Instruction 13-631-100-XXX017,1650
Support Services 13-631-200-XXX012,9160
Total Evening School for Foreign-Born - Local 030,0810
TOTAL SPECIAL SCHOOLS 222,16946,0550
Transfer of Funds to Charter Schools 10-000-100-56X5,190,1776,092,9058,238,249
General Fund Contribution to SBB 10-000-520-93062,556,48765,637,48365,818,738
OPERATING BUDGET GRAND TOTAL 108,891,581117,132,672122,412,511
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX17,3100582,484
Early Childhood Program Aid:
Instruction 20-211-100-XXX10,559,499503,98712,934,183
Support Services 20-211-200-XXX2,407,91114,187,7192,572,727
Contribution to Charter Schools 20-211-100-56X0546,2620
TOTAL EARLY CHILDHOOD PROGRAM AID 12,967,41015,237,96815,506,910
Demonstrably Effective Program Aid:
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 000
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX23,687125,000125,000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX143,718115,000115,000
Nonpublic Handicapped Services 20-XXX-XXX-XXX48,28358,00058,000
Nonpublic Nursing Services 20-XXX-XXX-XXX35,19552,00052,000
Nonpublic Technology Initiative 20-XXX-XXX-XXX18,91500
Other Special Projects 20-XXX-XXX-XXX1,254,60600
Total State Projects 14,491,81415,587,96815,856,910
Federal Projects:
Title I 20-XXX-XXX-XXX2,802,4012,446,4031,700,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,636,4221,737,0791,700,000
Vocational Education 20-XXX-XXX-XXX075,00070,000
Other Special Projects 20-XXX-XXX-XXX1,568,93700
Total Federal Projects 6,007,7604,258,4823,470,000
Grant & Entitlements Cont to SBB 20-XXX-XXX-9304,112,9135,395,0932,500,000
TOTAL GRANTS AND ENTITLEMENTS 24,629,79725,241,54322,409,394
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,465,3662,462,3742,457,847
TOTAL REPAYMENT OF DEBT 2,465,3662,462,3742,457,847
Total Expenditures 135,986,744144,836,589147,279,752
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Local Cont - Transfer to Grants and Entitlements 11-1XX-100-9300702,155582,484
TOTAL EXPENDITURES NET OF TRANSFERS 135,986,744144,134,434146,697,268

 

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 Budget6,928,3347,602,1963,260,0902,260,090
  Repayment of Debt0330,250330,2500
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve02,978,7472,978,7470
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  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 Cost15,95016,90615,69116,59117,739
Total Classroom Instruction8,9809,7518,7219,14310,947
Classroom-Salaries and Benefits7,1147,6698,2658,6528,797
Classroom-General Supplies and Textbooks420441360385205
Classroom-Purchased Services and Other1,4461,641961061,946
Total Support Services2,9653,1593,2653,4862,718
Support Services-Salaries and Benefits2,7372,9162,9543,1712,523
Total Administrative Costs1,7781,7151,5361,6661,663
Administration-Salaries and Benefits1,3061,3761,1611,2831,297
Total Operations and Maintenance of Plant2,0612,0901,9762,0872,190
Operations & Maintenance of Plant-Salary & Ben.1,1441,2461,1041,1951,264
Total Food Services Costs00000
Total Extracurricular Costs122140163177188
Total Equipment Costs11021333536
Employee Benefits as a % of Salaries25.829.23029.633.7

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.

 

Advertised Blended Resource SBB Statement
Budget CategoryAccount2006-072007-082008-09
Resources:
General Fund Contribution 15-520062,556,48765,637,48365,818,738
Restricted State Entitlements 15-32XX4,112,9133,551,3610
Restricted Federal Entitlements 15-44XX01,843,7322,500,000
Total SBB Resources 66,669,40071,032,57668,318,738
Appropriations:
Instruction 15-XXX-100-XXX40,762,95641,501,33341,818,898
Support Services 15-XXX-2XX-XXX27,625,87929,511,89326,494,840
Equipment 15-XXX-XXX-73X54,59819,3505,000
Total SBB Appropriations 68,443,43371,032,57668,318,738

 

Shared Services
  • The school district and city recently signed a shared servics agree-
  • ment for information technology services.
  • Both parties also jointly run a truancy program housed at the Alpha Acade
  • my.
  • The city provides school resource officers at all secondary schools.
  • Lastly, the city has agreed to support the board in both snow removal and
  • with street sweepers.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy18,391,262 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)1,272,717,301 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.4450 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy18,614,294 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)1,272,717,301 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.4626 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy18,391,262 (G)
Estimated Equalized Valuation (as of 10/01/2007)3,480,060,844 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.5285 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy18,614,294 (J)
Estimated Equalized Valuation (as of 10/01/2007)3,480,060,844 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.5349 (L)