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User Friendly Budgets
2008

UNION - SUMMIT CITY

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time3,3083,3973,516
Pupils on Roll Regular Shared-Time1099
spacing
Pupils on Roll - Special Full-Time411392392
Pupils on Roll - Special Shared-Time121515
Private School Placements272727
spacing
Pupils Sent to Other Dists-Spec Ed Prog121515
Pupils Received133
Pupils in State Facilities100

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 354,266 0
Revenues from Local Sources:
Local Tax Levy 10-1210 49,248,088 51,641,731 55,419,648
Tuition 10-1300 99,942 0 50,000
Other Restricted Miscellaneous Revenues 10-1XXX 240,199 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 0 200,000 220,000
SUBTOTAL  49,588,229 51,841,731 55,689,648
Revenues from State Sources:
Transportation Aid 10-3120 71,741 71,741 0
Special Education Aid 10-3130 1,643,500 1,643,500 0
Bilingual Education 10-3140 189,862 189,862 0
Extraordinary Aid 10-3131 95,732 0 139,073
Consolidated Aid 10-3195 216,511 216,511 0
Additional Formula Aid 10-3196 66,161 140,189 0
Other State Aids 10-3XXX 202,251 196,076 0
Categorical Special Education Aid 10-3132 0 0 2,075,843
Categorical Security Aid 10-3177 0 0 326,118
Adjustment Aid 10-3178 0 0 56,531
Categorical Transportation Aid 10-3121 0 0 128,941
SUBTOTAL  2,485,758 2,457,879 2,726,506
Actual Revenues (Over)/Under Expenditures  844,872 0 0
TOTAL OPERATING BUDGET  52,918,859 54,653,876 58,416,154
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 351,373 0 0
Revenues from State Sources:
Instructional Supplement Aid 20-3214 83,763 83,763 0
Other Restricted Entitlements 20-32XX 234,206 238,279 202,538
TOTAL REVENUES FROM STATE SOURCES  317,969 322,042 202,538
Revenues from Federal Sources:
Title I 20-4411-4416 123,763 149,739 127,278
I.D.E.A. Part B (Handicapped) 20-4420-4429 712,171 875,785 744,417
Vocational Education 20-4430 28,842 0 0
Adult Basic Education 20-4440 34,744 0 0
Private Industry Council (JTPA) 20-4700 5,039 0 0
Other 20-4XXX 6,341 166,658 141,659
TOTAL REVENUES FROM FEDERAL SOURCES  910,900 1,192,182 1,013,354
TOTAL GRANTS AND ENTITLEMENTS  1,580,242 1,514,224 1,215,892
TOTAL REVENUES/SOURCES  54,499,101 56,168,100 59,632,046

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX20,109,09821,028,86221,817,214
Special Education 11-2XX-100-XXX3,909,4504,020,0964,311,674
Basic Skills/Remedial 11-230-100-XXX666,478577,153694,603
Bilingual Education 11-240-100-XXX430,512453,237471,168
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX269,703242,000221,807
School Sponsored Athletics 11-402-100-XXX1,034,420948,597985,949
Other Instructional Programs 11-4XX-100-XXX163,60790,27093,200
Support Services:
Tuition 11-000-100-XXX1,622,8702,329,2972,652,946
Attendance and Social Work Services 11-000-211-XXX1,3333,0003,000
Health Services 11-000-213-XXX460,599549,345645,760
Students - Related & Extraordinary 11-000-216,217591,256463,918555,845
Guidance 11-000-218-XXX828,703884,198979,250
Child Study Teams 11-000-219-XXX1,144,912839,444899,947
Improvement of Instructional Services 11-000-221-XXX191,441194,602225,694
Educational Media Services - School Library 11-000-222-XXX958,881927,214988,616
Instructional Staff Training Services 11-000-223-XXX55,61264,10074,461
General Administration 11-000-230-XXX1,124,2881,095,8711,062,714
School Administration 11-000-240-XXX2,546,0122,517,2742,726,024
Central Svcs & Admin Info Technology 11-000-25X-XXX1,059,6931,129,6901,082,274
Operation and Maintenance of Plant Services 11-000-26X-XXX4,522,2004,551,5375,196,842
Student Transportation Services 11-000-270-XXX711,080739,383776,884
Personal Services - Employee Benefits 11-XXX-XXX-2XX9,566,0879,999,23510,910,416
Total Support Services Expenditures 25,384,96726,288,10828,780,673
TOTAL GENERAL CURRENT EXPENSE 51,968,23553,648,32357,376,288
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X2,77200
Facilities Acquisition and Construction Services 12-000-4XX-XXX939,243996,6001,019,332
TOTAL CAPITAL EXPENDITURES 942,015996,6001,019,332
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X8,6098,95320,534
OPERATING BUDGET GRAND TOTAL 52,918,85954,653,87658,416,154
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX351,37300
Instructional Supplement Aid:
Instruction 20-214-100-XXX083,7630
Support Services 20-214-200-XXX83,76300
TOTAL INSTRUCTIONAL SUPPLEMENT AID 83,76383,7630
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX46,13249,01641,664
Nonpublic Auxiliary Services 20-XXX-XXX-XXX4,2715,9285,039
Nonpublic Handicapped Services 20-XXX-XXX-XXX78,07576,43464,969
Nonpublic Nursing Services 20-XXX-XXX-XXX64,97067,70457,548
Nonpublic Technology Initiative 20-XXX-XXX-XXX34,51635,08029,818
Other Special Projects 20-XXX-XXX-XXX6,2424,1173,500
Total State Projects 317,969322,042202,538
Federal Projects:
Title I 20-XXX-XXX-XXX123,763149,739127,278
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX712,171875,785744,417
Vocational Education 20-XXX-XXX-XXX28,84200
Adult Basic Education 20-XXX-XXX-XXX34,74400
Private Industry Council (JTPA) 20-XXX-XXX-XXX5,03900
Other Special Projects 20-XXX-XXX-XXX6,341166,658141,659
Total Federal Projects 910,9001,192,1821,013,354
TOTAL GRANTS AND ENTITLEMENTS 1,580,2421,514,2241,215,892
REPAYMENT OF DEBT
Total Expenditures 54,499,10156,168,10059,632,046

 

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 Budget955,987101,992451,992451,992
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1111
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve304,266304,26600
      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 Cost12,07713,31813,09713,32013,753
Total Classroom Instruction7,7368,4988,6378,6768,788
Classroom-Salaries and Benefits7,4188,1668,2978,3478,421
Classroom-General Supplies and Textbooks271283290275303
Classroom-Purchased Services and Other4849505465
Total Support Services1,2981,4191,2301,2811,386
Support Services-Salaries and Benefits1,1381,2441,0781,1711,266
Total Administrative Costs1,4091,5511,4781,5241,520
Administration-Salaries and Benefits1,2441,3881,3451,3641,353
Total Operations and Maintenance of Plant1,2251,3831,2881,3741,518
Operations & Maintenance of Plant-Salary & Ben.735808778832896
Total Food Services Costs00000
Total Extracurricular Costs381413375371364
Total Equipment Costs01000
Employee Benefits as a % of Salaries19.826.727.326.927.2

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
  • The district participates in the following shared services: Morris Union
  • Jointure Commission(transportation); Union County Educational Services
  • Commission(transportation); Alliance for Competitive Energy Services
  • (natural gas and electricity); Morris Union Jointure Commission(special
  • education related services); Morris Union Jointure Commission(bus
  • purchases); and the City of Summit(fuel and grounds maintenance).

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy55,419,648 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)3,123,755,824 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.7741 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy55,419,648 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)3,123,755,824 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.7741 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy55,419,648 (G)
Estimated Equalized Valuation (as of 10/01/2007)7,296,213,486 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.7596 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy55,419,648 (J)
Estimated Equalized Valuation (as of 10/01/2007)7,296,213,486 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.7596 (L)