>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>UNION  >>ROSELLE BORO

User Friendly Budgets
2008

UNION - ROSELLE BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time2,4622,4162,416
Pupils on Roll Regular Shared-Time162222
spacing
Pupils on Roll - Special Full-Time377403403
Pupils on Roll - Special Shared-Time161313
Private School Placements777676
spacing
Pupils Sent to Contracted Preschool Prog525858
Pupils Sent to Other Districts-Reg Prog014
Pupils Sent to Other Dists-Spec Ed Prog264141
Pupils Received533
Pupils in State Facilities111212

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 4,193,576 1,824,288
Revenues from Local Sources:
Local Tax Levy 10-1210 22,171,532 22,538,275 23,438,800
Tuition 10-1300 0 84,357 87,729
Other Restricted Miscellaneous Revenues 10-1XXX 634,912 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 0 285,560 162,271
SUBTOTAL  22,806,444 22,908,192 23,688,800
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 7,839,844 7,839,844 0
Supplemental Core Curriculum Standards Aid 10-3112 399,104 399,104 0
Transportation Aid 10-3120 689,456 689,456 0
Special Education Aid 10-3130 2,768,471 2,768,471 0
Bilingual Education 10-3140 238,254 238,254 0
Stabilization Aid 10-3171 2,687,030 2,687,030 0
Extraordinary Aid 10-3131 196,508 0 230,999
Consolidated Aid 10-3195 339,254 339,254 0
Additional Formula Aid 10-3196 506,793 1,028,789 0
Other State Aids 10-3XXX 242,198 511,666 43,569
Categorical Special Education Aid 10-3132 0 0 1,614,514
Equalization Aid 10-3176 0 0 19,840,224
Categorical Security Aid 10-3177 0 0 876,148
Categorical Transportation Aid 10-3121 0 0 350,659
SUBTOTAL  15,906,912 16,501,868 22,956,113
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 43,076 33,475 33,475
SUBTOTAL  43,076 33,475 33,475
Adjustment for Prior Year Encumbrances  0 70,075 0
Actual Revenues (Over)/Under Expenditures  1,413,102 0 0
TOTAL OPERATING BUDGET  40,169,534 43,707,186 48,502,676
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 0 130,214 84,014
Demonstrably Effect Prog Aid - Pr Year Carryover 20-3212 0 28,000 0
Early Childhood Program Aid 20-3211 1,459,613 1,364,637 0
Demonstrably Effective Program Aid 20-3212 583,127 567,037 0
Preschool Education Aid 20-3218 0 0 379,150
Other Restricted Entitlements 20-32XX 441,824 1,204,715 463,465
TOTAL REVENUES FROM STATE SOURCES  2,484,564 3,294,603 926,629
Revenues from Federal Sources:
Title I 20-4411-4416 429,255 460,157 403,474
Title VI 20-4417-4418 0 9,786 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 812,817 675,781 749,630
Other 20-4XXX 533,569 401,546 690,242
TOTAL REVENUES FROM FEDERAL SOURCES  1,775,641 1,547,270 1,843,346
TOTAL GRANTS AND ENTITLEMENTS  4,260,205 4,841,873 2,769,975
TOTAL REVENUES/SOURCES  44,429,739 48,549,059 51,272,651

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX10,205,26410,944,14312,009,714
Special Education 11-2XX-100-XXX2,764,4653,112,0443,525,798
Basic Skills/Remedial 11-230-100-XXX218,435297,803750,802
Bilingual Education 11-240-100-XXX904,411917,9891,089,680
School Sponsored Athletics 11-402-100-XXX389,038454,412468,761
Other Instructional Programs 11-4XX-100-XXX219,365267,460282,354
Community Services Programs/Operations 11-800-330-XXX055,00055,000
Support Services:
Tuition 11-000-100-XXX6,001,0126,655,6047,360,477
Attendance and Social Work Services 11-000-211-XXX123,461144,822151,083
Health Services 11-000-213-XXX313,775360,531396,825
Students - Related & Extraordinary 11-000-216,2171,020,736926,7191,089,873
Guidance 11-000-218-XXX813,450875,224941,543
Child Study Teams 11-000-219-XXX693,460875,017950,056
Improvement of Instructional Services 11-000-221-XXX449,444489,269484,153
Educational Media Services - School Library 11-000-222-XXX125,961181,957237,616
Instructional Staff Training Services 11-000-223-XXX042,70080,585
General Administration 11-000-230-XXX839,827849,690852,951
School Administration 11-000-240-XXX1,725,4671,745,1741,807,153
Central Svcs & Admin Info Technology 11-000-25X-XXX1,004,1371,073,489920,056
Operation and Maintenance of Plant Services 11-000-26X-XXX3,100,5933,349,9913,543,220
Student Transportation Services 11-000-270-XXX2,910,8142,841,3183,110,209
Personal Services - Employee Benefits 11-XXX-XXX-2XX6,131,5166,899,3268,034,029
Food Services 11-000-310-XXX53,00200
Total Support Services Expenditures 25,306,65527,310,83129,959,829
TOTAL GENERAL CURRENT EXPENSE 40,007,63343,359,68248,141,938
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X6,80439,19326,693
Facilities Acquisition and Construction Services 12-000-4XX-XXX146,697247,461255,854
TOTAL CAPITAL EXPENDITURES 153,501286,654282,547
SPECIAL SCHOOLS
Adult Education - Local:
Instruction 13-602-100-XXX8,4008,4008,400
Total Adult Education - Local 8,4008,4008,400
TOTAL SPECIAL SCHOOLS 8,4008,4008,400
Transfer of Funds to Charter Schools 10-000-100-56X052,45069,791
OPERATING BUDGET GRAND TOTAL 40,169,53443,707,18648,502,676
GRANTS AND ENTITLEMENTS
Early Childhood Program Aid:
Instruction 20-211-100-XXX905,335893,047289,579
Support Services 20-211-200-XXX554,278601,804173,585
TOTAL EARLY CHILDHOOD PROGRAM AID 1,459,6131,494,851463,164
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX524,701528,0030
Support Services 20-212-200-XXX58,42665,2840
Facilities Acquisition and Construction Services 20-212-400-XXX01,7500
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 583,127595,0370
Other State Projects:
Instruction 20-217-100-XXX0138,1100
Support Services 20-217-200-XXX0249,1400
Facilities Acquisition and Construction Services 20-217-400-XXX0364,0000
TOTAL TARA USED TO SUPPORT PROGRAMS 0751,2500
Nonpublic Textbooks 20-XXX-XXX-XXX53,97355,61055,610
Nonpublic Auxiliary Services 20-XXX-XXX-XXX106,408146,407146,407
Nonpublic Handicapped Services 20-XXX-XXX-XXX148,500129,834129,834
Nonpublic Nursing Services 20-XXX-XXX-XXX76,85076,81476,814
Nonpublic Technology Initiative 20-XXX-XXX-XXX41,15639,80039,800
Other Special Projects 20-XXX-XXX-XXX14,9375,00015,000
Total State Projects 2,484,5643,294,603926,629
Federal Projects:
Title I 20-XXX-XXX-XXX429,255460,157403,474
Title VI 20-XXX-XXX-XXX09,7860
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX812,817675,781749,630
Other Special Projects 20-XXX-XXX-XXX533,569401,546690,242
Total Federal Projects 1,775,6411,547,2701,843,346
TOTAL GRANTS AND ENTITLEMENTS 4,260,2054,841,8732,769,975
REPAYMENT OF DEBT
Total Expenditures 44,429,73948,549,05951,272,651

 

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 Budget1,518,2173,702,8022,101,729859,632
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve6,144,5922,539,694582,1910
      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 Cost11,13011,71912,37512,77113,398
Total Classroom Instruction6,6957,1607,5777,7818,281
Classroom-Salaries and Benefits6,3716,7987,2067,4037,837
Classroom-General Supplies and Textbooks282317279309369
Classroom-Purchased Services and Other4246936975
Total Support Services1,4681,6041,7271,8721,903
Support Services-Salaries and Benefits1,0731,1091,3651,5001,505
Total Administrative Costs1,5671,5551,5381,5981,593
Administration-Salaries and Benefits1,2371,2781,2391,3191,358
Total Operations and Maintenance of Plant1,2011,2101,3371,3031,395
Operations & Maintenance of Plant-Salary & Ben.445483569508580
Total Food Services Costs2819000
Total Extracurricular Costs171170159196206
Total Equipment Costs872241439
Employee Benefits as a % of Salaries28.530.529.730.833

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
K Teachers Salaries221,856 ECPA Eliminated. Salaries transferred.
Teacher Salaries291,586 ECPA Eliminated.Salaries transferred.
Special Ed Aide Salaries122,140 ECPA Eliminated. Salaries transferred.
Basic Skills Teacher Sal.440,492 DEPA Eliminated. Salaries transferred
Bilingual Teachers155,441 ECPA Eliminated. Slaries transferred.
Bilingual Aides69,742 ECPA Eliminated. Salaries transferred.
Nurse Salary46,354 ECPA Eliminated. Salary transferred.
Administrators Salaries94,713 ECPA Eliminated. Salaries transferred.
Teacher Stipends25,000 DEPA Eliminated. Salaries transferred.
Staff Training Workshops64,200 DEPA Eliminated. Workshops transferred.
Horizon310,160 ECPA & DEPA Eliminated. Benefits Trans.
Total Unusual Appropriations1,841,684 

 

Shared Services
  • 1. Educational Data Services provides shared services with 350 other
  • districts for the purchase of general education supplies, materials,
  • and equipment.
  • 2. ACES is a consortium inwhich our district joined for several years
  • in order to provide gas and electric power on the open market.
  • 3. The Roselle Board of Education and the Borough of Roselle share
  • the cost of gasoline, garbage removal, and snow plowing.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy23,438,800 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)786,884,003 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1002.9787 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy23,438,800 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)786,884,003 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1002.9787 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy23,438,800 (G)
Estimated Equalized Valuation (as of 10/01/2007)1,818,456,399 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.2889 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy23,438,800 (J)
Estimated Equalized Valuation (as of 10/01/2007)1,818,456,399 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.2889 (L)