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User Friendly Budgets
2008

UNION - WINFIELD TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time10710199
spacing
Pupils on Roll - Special Full-Time151820
Private School Placements111
spacing
Pupils Sent to Other Districts-Reg Prog262626
Pupils Sent to Other Dists-Spec Ed Prog242126

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 0 50,000
Revenues from Local Sources:
Local Tax Levy 10-1210 1,430,010 1,430,010 1,460,633
Tuition 10-1300 9,676 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 34,531 35,000 40,000
SUBTOTAL  1,474,217 1,465,010 1,500,633
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 685,276 685,276 0
Supplemental Core Curriculum Standards Aid 10-3112 473,629 473,629 0
Transportation Aid 10-3120 35,178 35,178 0
Special Education Aid 10-3130 139,759 139,759 0
Stabilization Aid 10-3171 102,949 102,949 0
Extraordinary Aid 10-3131 9,223 0 7,170
Consolidated Aid 10-3195 20,957 20,957 0
Additional Formula Aid 10-3196 43,823 88,960 0
Other State Aids 10-3XXX 13,111 41,137 0
Categorical Special Education Aid 10-3132 0 0 84,078
Equalization Aid 10-3176 0 0 1,214,826
Categorical Security Aid 10-3177 0 0 18,927
Adjustment Aid 10-3178 0 0 246,606
Categorical Transportation Aid 10-3121 0 0 70,652
SUBTOTAL  1,523,905 1,587,845 1,642,259
Adjustment for Prior Year Encumbrances  0 55,037 0
Actual Revenues (Over)/Under Expenditures  -179,108 0 0
TOTAL OPERATING BUDGET  2,819,014 3,107,892 3,192,892
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Instructional Supplement Aid 20-3214 3,012 3,012 0
Other Restricted Entitlements 20-32XX 330 0 0
TOTAL REVENUES FROM STATE SOURCES  3,342 3,012 0
Revenues from Federal Sources:
Title I 20-4411-4416 25,357 16,000 25,159
I.D.E.A. Part B (Handicapped) 20-4420-4429 38,562 26,000 33,928
Other 20-4XXX 18,146 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  82,065 42,000 59,087
TOTAL GRANTS AND ENTITLEMENTS  85,407 45,012 59,087
TOTAL REVENUES/SOURCES  2,904,421 3,152,904 3,251,979

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX777,391855,804827,320
Special Education 11-2XX-100-XXX168,428199,087211,661
Basic Skills/Remedial 11-230-100-XXX16,44017,41823,313
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX4,1634,7284,881
School Sponsored Athletics 11-402-100-XXX20,90219,43220,018
Support Services:
Tuition 11-000-100-XXX648,102678,065811,534
Attendance and Social Work Services 11-000-211-XXX21,87622,57923,482
Health Services 11-000-213-XXX25,38041,56851,822
Students - Related & Extraordinary 11-000-216,21797,56497,54194,200
Guidance 11-000-218-XXX21,76022,72923,762
Child Study Teams 11-000-219-XXX84,19387,86284,676
Improvement of Instructional Services 11-000-221-XXX39,65953,54062,400
Educational Media Services - School Library 11-000-222-XXX5,6035,8008,000
Instructional Staff Training Services 11-000-223-XXX0300300
General Administration 11-000-230-XXX59,68258,92358,731
School Administration 11-000-240-XXX40,10436,59536,958
Central Svcs & Admin Info Technology 11-000-25X-XXX78,05480,50084,340
Operation and Maintenance of Plant Services 11-000-26X-XXX170,091210,038197,045
Student Transportation Services 11-000-270-XXX181,984217,976211,021
Personal Services - Employee Benefits 11-XXX-XXX-2XX337,034380,007340,028
Food Services 11-000-310-XXX9,5807,0007,000
Total Support Services Expenditures 1,820,6662,001,0232,095,299
TOTAL GENERAL CURRENT EXPENSE 2,807,9903,097,4923,182,492
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X11,02410,40010,400
TOTAL CAPITAL EXPENDITURES 11,02410,40010,400
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 2,819,0143,107,8923,192,892
GRANTS AND ENTITLEMENTS
Instructional Supplement Aid:
Instruction 20-214-100-XXX3,0123,0120
TOTAL INSTRUCTIONAL SUPPLEMENT AID 3,0123,0120
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX33000
Total State Projects 3,3423,0120
Federal Projects:
Title I 20-XXX-XXX-XXX25,35716,00025,159
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX38,56226,00033,928
Other Special Projects 20-XXX-XXX-XXX18,14600
Total Federal Projects 82,06542,00059,087
TOTAL GRANTS AND ENTITLEMENTS 85,40745,01259,087
REPAYMENT OF DEBT
Total Expenditures 2,904,4213,152,9043,251,979

 

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 Budget59,405198,747198,747148,747
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve901934934934
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0000
      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 Cost15,70016,14416,76618,52518,151
Total Classroom Instruction9,45110,14810,42611,41911,011
Classroom-Salaries and Benefits9,0719,6569,95810,61010,528
Classroom-General Supplies and Textbooks261304368628376
Classroom-Purchased Services and Other119188100181107
Total Support Services2,7272,4332,3782,7892,930
Support Services-Salaries and Benefits2,4111,2551,2751,5551,746
Total Administrative Costs1,4271,4701,6161,6611,653
Administration-Salaries and Benefits1,1901,2561,3841,4121,403
Total Operations and Maintenance of Plant1,8271,8072,1012,3942,289
Operations & Maintenance of Plant-Salary & Ben.1,0951,0011,2631,3621,392
Total Food Services Costs7078555959
Total Extracurricular Costs200207190203209
Total Equipment Costs6790828787
Employee Benefits as a % of Salaries24.425.627.726.522.8

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 Board of Education participates in the following shared services
  • programs: ACES-energy, ACT-telecommunicatios, SEMI-medicaid reimbursement
  • E-Rate-telecommunications, NJSBAIG,insurance services
  • UCESC,cooperative transportation, Professional Development workshops with
  • Kenilworth Board of Education.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,460,633 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)1,385,485 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x100105.42 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,460,633 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)1,385,485 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x100105.42 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,460,633 (G)
Estimated Equalized Valuation (as of 10/01/2007)16,536,778 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1008.8326 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,460,633 (J)
Estimated Equalized Valuation (as of 10/01/2007)16,536,778 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1008.8326 (L)