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User Friendly Budgets
2009

HUNTERDON - UNION TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time546515528
spacing
Pupils on Roll - Special Full-Time606551
Private School Placements663
spacing
Pupils Sent to Other Districts-Reg Prog002
Pupils Sent to Other Dists-Spec Ed Prog111

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 55,437 0 0
Budgeted Fund Bal - Deposit to Capital Reserve 10-303 71,000 75,000 0
Transfers from Other Funds 10-5200 2,042 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 7,543,485 7,814,862 8,187,711
Tuition 10-1300 19,009 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 1,124 500 2,000
Unrestricted Miscellaneous Revenues 10-1XXX 65,718 46,000 236,552
SUBTOTAL  7,629,336 7,861,362 8,426,263
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 3,790 0 0
Transportation Aid 10-3120 200,058 0 0
Special Education Aid 10-3130 359,907 0 0
Bilingual Education 10-3140 8,140 0 0
Stabilization Aid 10-3171 106,568 0 0
Extraordinary Aid 10-3131 21,847 69,395 0
Consolidated Aid 10-3195 74,610 0 0
Additional Formula Aid 10-3196 45,862 0 0
Other State Aids 10-3XXX 11,549 0 0
Categorical Special Education Aid 10-3132 0 307,828 308,818
Equalization Aid 10-3176 0 293,026 221,409
Categorical Security Aid 10-3177 0 40,397 40,685
Adjustment Aid 10-3178 0 0 38,948
Categorical Transportation Aid 10-3121 0 185,709 217,100
SUBTOTAL  832,331 896,355 826,960
Adjustment for Prior Year Encumbrances  0 42,958 0
Actual Revenues (Over)/Under Expenditures  201,907 0 0
TOTAL OPERATING BUDGET  8,665,616 8,875,675 9,253,223
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 710 0 0
TOTAL REVENUES FROM STATE SOURCES  710 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 10,307 0 10,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 113,302 108,500 100,000
Other 20-4XXX 41,346 10,000 3,000
TOTAL REVENUES FROM FEDERAL SOURCES  164,955 118,500 113,000
TOTAL GRANTS AND ENTITLEMENTS  165,665 118,500 113,000
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 5,579 0
Revenues from Local Sources:
Local Tax Levy 40-1210 1,032,132 1,075,746 1,078,863
TOTAL REVENUES FROM LOCAL SOURCES  1,032,132 1,075,746 1,078,863
Revenues from State Sources:
Debt Service Aid Type II 40-3160 18,759 18,000 18,912
TOTAL LOCAL REPAYMENT OF DEBT  1,050,891 1,099,325 1,097,775
Actual Revenues (Over)/Under Expenditures  3,114 0 0
TOTAL REPAYMENT OF DEBT  1,054,005 1,099,325 1,097,775
TOTAL REVENUES/SOURCES  9,885,286 10,093,500 10,463,998

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,568,7712,703,2622,876,339
Special Education 11-2XX-100-XXX807,912721,851847,323
Basic Skills/Remedial 11-230-100-XXX50,09046,63553,920
Bilingual Education 11-240-100-XXX8,3479,25910,254
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX26,97131,00536,954
School Sponsored Athletics 11-402-100-XXX40,66345,50245,971
Before/After School Programs 11-421-XXX-XXX00130,314
Support Services:
Tuition 11-000-100-XXX331,396365,324250,284
Health Services 11-000-213-XXX120,173148,944134,330
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217181,829197,676266,203
Guidance 11-000-218-XXX78,00886,50483,685
Child Study Teams 11-000-219-XXX362,455340,814333,118
Improvement of Instructional Services 11-000-221-XXX2,9286,9006,900
Educational Media Services - School Library 11-000-222-XXX31,33241,29637,160
General Administration 11-000-230-XXX588,785378,751455,892
School Administration 11-000-240-XXX147,343237,905246,620
Central Svcs & Admin Info Technology 11-000-25X-XXX153,297161,476182,147
Operation and Maintenance of Plant Services 11-000-26X-XXX1,069,2121,273,1301,345,450
Student Transportation Services 11-000-270-XXX639,387644,718688,975
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,164,3141,325,0381,219,384
Food Services 11-000-310-XXX8,5396,0000
Total Support Services Expenditures 4,878,9985,214,4765,250,148
TOTAL GENERAL CURRENT EXPENSE 8,381,7528,771,9909,251,223
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604237,12475,0000
Interest Earned on Capital Reserve 10-60405002,000
Equipment 12-XXX-XXX-73X46,74028,1850
TOTAL CAPITAL EXPENDITURES 283,864103,6852,000
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 8,665,6168,875,6759,253,223
GRANTS AND ENTITLEMENTS
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX71000
Total State Projects 71000
Federal Projects:
Title I 20-XXX-XXX-XXX10,307010,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX113,302108,500100,000
Other Special Projects 20-XXX-XXX-XXX41,34610,0003,000
Total Federal Projects 164,955118,500113,000
TOTAL GRANTS AND ENTITLEMENTS 165,665118,500113,000
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,054,0051,099,3251,097,775
TOTAL REPAYMENT OF DEBT 1,054,0051,099,3251,097,775
Total Expenditures 9,885,28610,093,50010,463,998

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/07
Audited
Balance
6/30/08
Estimated
Balance
6/30/09
Estimated
Balance
6/30/10
Unreserved:
  General Operating Budget329,116275,276200,276200,276
  Repayment of Debt8,6935,57900
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1237,125312,625314,625
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve55,437000
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2006-07
Actual
2007-08
Actual
2008-09
Original
Budget
2008-09
Revised
Budget
2009-10
Proposed
Budget
Total Comparative Per Pupil Cost12,14612,03412,82713,38314,295
Total Classroom Instruction6,8337,0717,4567,5378,282
Classroom-Salaries and Benefits6,4966,6196,9647,0257,740
Classroom-General Supplies and Textbooks303284312323291
Classroom-Purchased Services and Other34167180188251
Total Support Services1,7441,5051,7631,6971,732
Support Services-Salaries and Benefits1,3561,2051,4101,3181,225
Total Administrative Costs1,7421,4291,3361,6451,645
Administration-Salaries and Benefits1,0498469471,2171,144
Total Operations and Maintenance of Plant1,7071,8982,1282,3542,484
Operations & Maintenance of Plant-Salary & Ben.567614679696705
Total Food Services Costs111410100
Total Extracurricular Costs108116134139152
Total Equipment Costs180770490
Employee Benefits as a % of Salaries27.825.730.328.223.9

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2009 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 2008-09 revised appropriations and 2009-10 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
  • Coordinated recycling program with the local municipality saving the dist
  • rict the cost of recycling fees. Looking into shared services with the t
  • own for the purchase of salt or salt spreading. We're planning on going
  • through the ESC for our school supplies this year. We share a custodian
  • with another district.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy8,187,711 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)683,551,424 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.1978 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy9,266,574 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)683,551,424 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.3557 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy8,187,711 (G)
Estimated Equalized Valuation (as of 10/01/2008)987,436,134 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.8292 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy9,266,574 (J)
Estimated Equalized Valuation (as of 10/01/2008)987,436,134 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.9384 (L)