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User Friendly Budgets
2009

UNION - BERKELEY HEIGHTS TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time2,5932,6232,657
Pupils on Roll Regular Shared-Time81814
spacing
Pupils on Roll - Special Full-Time235216197
Pupils on Roll - Special Shared-Time542
Private School Placements262421
spacing
Pupils Sent to Other Dists-Spec Ed Prog776
Pupils Received263258246

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,546,342 1,690,989
Transfers from Other Funds 10-5200 502,594 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 33,203,514 34,219,012 34,787,219
Tuition 10-1300 3,905,608 3,656,189 3,649,725
Interest Earned on Capital Reserve Funds 10-1XXX 3,264 2,050 2,091
Unrestricted Miscellaneous Revenues 10-1XXX 465,786 462,423 332,702
SUBTOTAL  37,578,172 38,339,674 38,771,737
Revenues from State Sources:
Transportation Aid 10-3120 468,278 0 0
Special Education Aid 10-3130 1,089,281 0 0
Bilingual Education 10-3140 48,858 0 0
Extraordinary Aid 10-3131 137,940 152,070 152,070
Consolidated Aid 10-3195 135,454 0 0
Additional Formula Aid 10-3196 106,080 0 0
Other State Aids 10-3XXX 28,231 0 0
Categorical Special Education Aid 10-3132 0 1,369,827 1,235,593
Categorical Security Aid 10-3177 0 182,692 189,013
Categorical Transportation Aid 10-3121 0 453,131 581,044
SUBTOTAL  2,014,122 2,157,720 2,157,720
Adjustment for Prior Year Encumbrances  0 158,599 0
Actual Revenues (Over)/Under Expenditures  -964,301 0 0
TOTAL OPERATING BUDGET  39,130,587 42,202,335 42,620,446
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 1,977 13,496 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 7,031 0 0
TOTAL REVENUES FROM STATE SOURCES  7,031 0 0
Revenues from Federal Sources:
Title VI 20-4417-4418 5,459 43,800 43,800
I.D.E.A. Part B (Handicapped) 20-4420-4429 464,030 491,929 491,929
Other 20-4XXX 351,045 320,000 0
TOTAL REVENUES FROM FEDERAL SOURCES  820,534 855,729 535,729
TOTAL GRANTS AND ENTITLEMENTS  829,542 869,225 535,729
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 205,001 0
Transfers from Other Funds 40-5200 0 1 0
Revenues from Local Sources:
Local Tax Levy 40-1210 1,388,537 1,371,046 1,595,218
TOTAL REVENUES FROM LOCAL SOURCES  1,388,537 1,371,046 1,595,218
Revenues from State Sources:
Debt Service Aid Type II 40-3160 700,802 732,949 725,494
TOTAL LOCAL REPAYMENT OF DEBT  2,089,339 2,308,997 2,320,712
Actual Revenues (Over)/Under Expenditures  205,418 0 0
TOTAL REPAYMENT OF DEBT  2,294,757 2,308,997 2,320,712
TOTAL REVENUES/SOURCES  42,254,886 45,380,557 45,476,887

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX14,889,85315,052,73015,420,948
Special Education 11-2XX-100-XXX2,289,3782,928,2723,025,098
Basic Skills/Remedial 11-230-100-XXX185,575175,356182,058
Bilingual Education 11-240-100-XXX28,58229,95730,753
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX234,012305,791280,512
School Sponsored Athletics 11-402-100-XXX799,601806,378830,999
Community Services Programs/Operations 11-800-330-XXX7,9687,5007,464
Support Services:
Tuition 11-000-100-XXX1,412,2821,590,4711,328,179
Attendance and Social Work Services 11-000-211-XXX38,80441,83043,294
Health Services 11-000-213-XXX494,952517,854540,595
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217386,042478,658434,281
Guidance 11-000-218-XXX984,5051,040,113933,696
Child Study Teams 11-000-219-XXX1,086,5931,120,5471,143,686
Improvement of Instructional Services 11-000-221-XXX704,165719,761797,082
Educational Media Services - School Library 11-000-222-XXX635,397710,241611,950
Instructional Staff Training Services 11-000-223-XXX74,29198,12095,406
General Administration 11-000-230-XXX1,341,0431,475,4751,104,466
School Administration 11-000-240-XXX1,600,4461,807,1871,678,621
Central Svcs & Admin Info Technology 11-000-25X-XXX534,318679,085637,350
Operation and Maintenance of Plant Services 11-000-26X-XXX3,594,4673,535,0593,709,021
Student Transportation Services 11-000-270-XXX1,577,2931,850,8211,838,283
Personal Services - Employee Benefits 11-XXX-XXX-2XX5,415,4876,283,4186,914,802
Food Services 11-000-310-XXX90,00000
Total Support Services Expenditures 19,970,08521,948,64021,810,712
TOTAL GENERAL CURRENT EXPENSE 38,405,05441,254,62441,588,544
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-6040200,0000
Interest Earned on Capital Reserve 10-60402,0502,091
Equipment 12-XXX-XXX-73X371,201112,862124,965
Facilities Acquisition and Construction Services 12-000-4XX-XXX301,286545,079814,129
TOTAL CAPITAL EXPENDITURES 672,487859,991941,185
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX53,04687,72090,717
Total Summer School 53,04687,72090,717
TOTAL SPECIAL SCHOOLS 53,04687,72090,717
OPERATING BUDGET GRAND TOTAL 39,130,58742,202,33542,620,446
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX1,97713,4960
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX7,03100
Total State Projects 7,03100
Federal Projects:
Title VI 20-XXX-XXX-XXX5,45943,80043,800
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX464,030491,929491,929
Other Special Projects 20-XXX-XXX-XXX351,045320,0000
Total Federal Projects 820,534855,729535,729
TOTAL GRANTS AND ENTITLEMENTS 829,542869,225535,729
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,294,7572,308,9972,320,712
TOTAL REPAYMENT OF DEBT 2,294,7572,308,9972,320,712
Total Expenditures 42,254,88645,380,55745,476,887

 

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 Budget776,757879,143879,143840,875
  Repayment of Debt410,419205,00100
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve67,766171,030373,080375,171
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve2,542,5283,199,0631,652,7210
      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 Cost11,79512,41513,11213,18613,425
Total Classroom Instruction7,2577,3977,8347,7718,059
Classroom-Salaries and Benefits6,7046,9987,3727,3167,667
Classroom-General Supplies and Textbooks505277310333279
Classroom-Purchased Services and Other48121152122114
Total Support Services1,5941,8652,0112,0031,974
Support Services-Salaries and Benefits1,4801,7271,8261,8111,827
Total Administrative Costs1,1871,2481,4021,5301,427
Administration-Salaries and Benefits9861,0341,1351,1661,154
Total Operations and Maintenance of Plant1,2921,4271,3841,3991,476
Operations & Maintenance of Plant-Salary & Ben.810861829835895
Total Food Services Costs2232000
Total Extracurricular Costs422424451453456
Total Equipment Costs166132364044
Employee Benefits as a % of Salaries2121.124.523.525.1

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
  • The district purchases diesel fuel from the township
  • The district & township coordinate the use of salt for weather conditions
  • The district participates in a joint purchasing cooperative for supplies
  • The district is a member of a joint worker's comp insurance fund
  • The district is a member of MUJC and benefits from shared special ed
  • transportation routes & reduced vehicle maintenance costs
  • The district participates in the ACT telephone purchasing cooperative
  • The district participates in ACES for electric and natural gas purchasing
  • The district is part of a cooperative purchasing group for oil
  • The district & township coordinate paving & field maintenance/usage
  • services

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy34,787,219 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)1,837,382,239 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.8933 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy36,382,437 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)1,837,382,239 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.9801 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy34,787,219 (G)
Estimated Equalized Valuation (as of 10/01/2008)3,430,126,907 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.0142 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy36,382,437 (J)
Estimated Equalized Valuation (as of 10/01/2008)3,430,126,907 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.0607 (L)