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User Friendly Budgets
2008

UNION - ROSELLE PARK BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time1,7211,7341,742
Pupils on Roll Regular Shared-Time161010
spacing
Pupils on Roll - Special Full-Time301269273
Pupils on Roll - Special Shared-Time698
Private School Placements534
spacing
Pupils Sent to Other Districts-Reg Prog011
Pupils Sent to Other Dists-Spec Ed Prog200
Pupils Received72021
Pupils in State Facilities011

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 0 51,624
Transfers from Other Funds 10-5200 12,818 50,000 50,000
Revenues from Local Sources:
Local Tax Levy 10-1210 15,686,219 16,740,794 16,740,794
Tuition 10-1300 110,276 414,629 283,574
Other Restricted Miscellaneous Revenues 10-1XXX 0 30,000 21,000
Unrestricted Miscellaneous Revenues 10-1XXX 145,205 67,000 79,000
SUBTOTAL  15,941,700 17,252,423 17,124,368
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 5,303,358 5,303,358 0
Supplemental Core Curriculum Standards Aid 10-3112 775,850 775,850 0
Transportation Aid 10-3120 116,770 116,770 0
Special Education Aid 10-3130 1,065,763 1,065,763 0
Bilingual Education 10-3140 148,120 148,120 0
Extraordinary Aid 10-3131 33,623 0 53,829
Consolidated Aid 10-3195 223,500 223,500 0
Additional Formula Aid 10-3196 231,560 470,067 0
Categorical Special Education Aid 10-3132 0 0 1,062,238
Equalization Aid 10-3176 0 0 8,760,602
Categorical Security Aid 10-3177 0 0 278,887
Categorical Transportation Aid 10-3121 0 0 61,287
SUBTOTAL  7,898,544 8,103,428 10,216,843
Adjustment for Prior Year Encumbrances  0 722,600 0
Actual Revenues (Over)/Under Expenditures  -253,126 0 0
TOTAL OPERATING BUDGET  23,599,936 26,128,451 27,442,835
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 6,614 7,000 0
Revenues from State Sources:
Instructional Supplement Aid 20-3214 85,299 85,299 0
Other Restricted Entitlements 20-32XX 335,147 260,250 0
TOTAL REVENUES FROM STATE SOURCES  420,446 345,549 0
Revenues from Federal Sources:
Title I 20-4411-4416 317,910 200,869 170,739
I.D.E.A. Part B (Handicapped) 20-4420-4429 457,414 451,435 451,435
Other 20-4XXX 130,796 121,417 103,204
TOTAL REVENUES FROM FEDERAL SOURCES  906,120 773,721 725,378
TOTAL GRANTS AND ENTITLEMENTS  1,333,180 1,126,270 725,378
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1 0
Revenues from Local Sources:
Local Tax Levy 40-1210 644,837 674,378 682,805
TOTAL REVENUES FROM LOCAL SOURCES  644,837 674,378 682,805
Revenues from State Sources:
Debt Service Aid Type II 40-3160 845 833 822
TOTAL LOCAL REPAYMENT OF DEBT  645,682 675,212 683,627
Actual Revenues (Over)/Under Expenditures  20,414 0 0
TOTAL REPAYMENT OF DEBT  666,096 675,212 683,627
TOTAL REVENUES/SOURCES  25,599,212 27,929,933 28,851,840

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX7,542,3898,142,5078,614,086
Special Education 11-2XX-100-XXX1,925,9272,081,6142,217,949
Basic Skills/Remedial 11-230-100-XXX198,500244,596412,994
Bilingual Education 11-240-100-XXX307,189433,735455,197
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX119,591183,281158,699
School Sponsored Athletics 11-402-100-XXX0369,963402,481
Other Instructional Programs 11-4XX-100-XXX351,78500
Community Services Programs/Operations 11-800-330-XXX56,32054,35754,358
Support Services:
Tuition 11-000-100-XXX711,625746,242698,639
Attendance and Social Work Services 11-000-211-XXX21,16630,97331,363
Health Services 11-000-213-XXX296,975319,868333,197
Students - Related & Extraordinary 11-000-216,217516,806646,592714,499
Guidance 11-000-218-XXX680,136709,611787,712
Child Study Teams 11-000-219-XXX789,894789,996870,948
Improvement of Instructional Services 11-000-221-XXX127,693135,384151,108
Educational Media Services - School Library 11-000-222-XXX388,224463,125514,648
Instructional Staff Training Services 11-000-223-XXX69,19886,23795,100
General Administration 11-000-230-XXX689,691749,000654,556
School Administration 11-000-240-XXX1,482,0721,595,5601,590,519
Central Svcs & Admin Info Technology 11-000-25X-XXX445,266435,017428,458
Operation and Maintenance of Plant Services 11-000-26X-XXX2,178,7962,742,1432,837,145
Student Transportation Services 11-000-270-XXX286,989471,302341,053
Personal Services - Employee Benefits 11-XXX-XXX-2XX4,209,3264,579,7104,996,426
Total Support Services Expenditures 12,893,85714,500,76015,045,371
TOTAL GENERAL CURRENT EXPENSE 23,395,55826,010,81327,361,135
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X157,69141,7380
Facilities Acquisition and Construction Services 12-000-4XX-XXX46,68775,90081,700
TOTAL CAPITAL EXPENDITURES 204,378117,63881,700
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 23,599,93626,128,45127,442,835
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX6,6147,0000
Instructional Supplement Aid:
Instruction 20-214-100-XXX85,29985,2990
TOTAL INSTRUCTIONAL SUPPLEMENT AID 85,29985,2990
Other State Projects:
Instruction 20-217-100-XXX0142,2600
Support Services 20-217-200-XXX0117,9900
TOTAL TARA USED TO SUPPORT PROGRAMS 0260,2500
Other Special Projects 20-XXX-XXX-XXX335,14700
Total State Projects 420,446345,5490
Federal Projects:
Title I 20-XXX-XXX-XXX317,910200,869170,739
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX457,414451,435451,435
Other Special Projects 20-XXX-XXX-XXX130,796121,417103,204
Total Federal Projects 906,120773,721725,378
TOTAL GRANTS AND ENTITLEMENTS 1,333,1801,126,270725,378
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX666,096675,212683,627
TOTAL REPAYMENT OF DEBT 666,096675,212683,627
Total Expenditures 25,599,21227,929,93328,851,840

 

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 Budget402,960505,622505,622505,622
  Repayment of Debt20,415100
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve100100100100
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve34,95851,62451,6240
      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 Cost10,39111,02211,94312,48613,005
Total Classroom Instruction5,8496,3776,7696,9217,288
Classroom-Salaries and Benefits5,5856,0086,4126,5216,950
Classroom-General Supplies and Textbooks143172150188117
Classroom-Purchased Services and Other121197208212221
Total Support Services1,7951,7791,9432,0212,163
Support Services-Salaries and Benefits1,7131,7071,7961,8122,000
Total Administrative Costs1,1901,5441,4551,6581,611
Administration-Salaries and Benefits9681,2301,1951,3231,337
Total Operations and Maintenance of Plant1,2131,2131,4341,5221,572
Operations & Maintenance of Plant-Salary & Ben.631685699745783
Total Food Services Costs00000
Total Extracurricular Costs31174308328336
Total Equipment Costs77772210
Employee Benefits as a % of Salaries25.426.927.427.127.7

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.

 

Shared Services
  • A.C.E.S. Program for Natural Gas
  • A.C.E.S. Program for Electric
  • Ed Data School Purchasing Co-Op
  • Transportation Services through Morris-Union Jointure Commission
  • Transportation Services through Union County Ed Services Commission
  • Cooperative Bus Procurement through Morris-Union Jointure Commission
  • Bus Maintenance with Morris-Union Jointure Commission
  • Gasoline purchased with the municipality

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy16,740,794 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)290,832,123 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1005.7562 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy17,423,599 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)290,832,123 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1005.9909 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy16,740,794 (G)
Estimated Equalized Valuation (as of 10/01/2007)1,354,065,045 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.2363 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy17,423,599 (J)
Estimated Equalized Valuation (as of 10/01/2007)1,354,065,045 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.2868 (L)