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User Friendly Budgets
2009

UNION - LINDEN CITY

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time5,2625,2605,464
Pupils on Roll Regular Shared-Time38320
spacing
Pupils on Roll - Special Full-Time876864869
Pupils on Roll - Special Shared-Time423737
Private School Placements119124129
spacing
Pupils Sent to Other Dists-Spec Ed Prog484951
Pupils Received233
Pupils in State Facilities71313

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 4,552,344 4,500,000
Withdrawal from Current Expense Emergency Rsv 10-312 0 685,255 0
Withdrawal from Emergency Rsv for Excess 10-312 0 0 4,644
Withdrawal from Cap Res-for Local Share 10-307 0 200 20,535
Withdrawal from Maint. Reserve 10-310 0 0 196
Revenues from Local Sources:
Local Tax Levy 10-1210 71,756,468 71,631,468 74,190,234
Tuition 10-1300 27,456 32,113 34,243
Interest Earned on Current Expense Emergency Res 10-1XXX 0 0 4,644
Interest Earned on Maintenance Reserve 10-1XXX 0 0 196
Interest Earned on Capital Reserve Funds 10-1XXX 65,588 200 20,535
Other Restricted Miscellaneous Revenues 10-1XXX 1,347 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 1,048,698 626,476 600,000
SUBTOTAL  72,899,557 72,290,257 74,849,852
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 4,626,218 0 0
Transportation Aid 10-3120 951,769 0 0
Special Education Aid 10-3130 4,613,942 0 0
Bilingual Education 10-3140 402,708 0 0
Stabilization Aid 10-3171 5,726 0 0
Extraordinary Aid 10-3131 317,269 471,000 471,000
Consolidated Aid 10-3195 673,880 0 0
Additional Formula Aid 10-3196 999,059 0 0
Other State Aids 10-3XXX 719,838 1,135,558 0
Categorical Special Education Aid 10-3132 0 3,400,482 3,463,819
Equalization Aid 10-3176 0 16,041,725 16,873,414
Categorical Security Aid 10-3177 0 1,651,447 1,682,512
Categorical Transportation Aid 10-3121 0 906,042 1,079,936
SUBTOTAL  13,310,409 23,606,254 23,570,681
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 0 192,044
SUBTOTAL  0 0 192,044
Adjustment for Prior Year Encumbrances  0 445,457 0
Actual Revenues (Over)/Under Expenditures  711,275 0 0
TOTAL OPERATING BUDGET  86,921,241 101,579,767 103,137,952
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 203,855 0 150,000
Revenues from State Sources:
Demonstrably Effect Prog Aid - Pr Year Carryover 20-3212 76,351 0 0
Early Childhood Program Aid 20-3211 3,047,743 0 0
Demonstrably Effective Program Aid 20-3212 2,082,924 0 0
Preschool Education Aid 20-3218 0 1,099,642 1,140,841
Other Restricted Entitlements 20-32XX 747,863 322,116 273,800
TOTAL REVENUES FROM STATE SOURCES  5,954,881 1,421,758 1,414,641
Revenues from Federal Sources:
Title I 20-4411-4416 730,574 548,832 826,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,453,824 1,283,407 1,627,000
Vocational Education 20-4430 47,072 0 0
Adult Basic Education 20-4440 110,339 0 141,610
Other 20-4XXX 2,503,326 1,655,063 1,309,926
TOTAL REVENUES FROM FEDERAL SOURCES  4,845,135 3,487,302 3,904,536
Transfers from Operating Budget-PreK 20-5200 0 83,179 0
TOTAL GRANTS AND ENTITLEMENTS  11,003,871 4,992,239 5,469,177
TOTAL REVENUES/SOURCES  97,925,112 106,572,006 108,607,129
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Operating Budget-PreK 20-5200 0 83,179 0
TOTAL REVENUES/SOURCES NET OF TRANSFERS  97,925,112 106,488,827 108,607,129

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX22,049,91427,549,71827,053,631
Special Education 11-2XX-100-XXX7,015,5177,587,2537,941,680
Basic Skills/Remedial 11-230-100-XXX821,616871,952769,910
Bilingual Education 11-240-100-XXX1,265,1191,331,8431,368,264
Vocational Programs - Local 11-3XX-100-XXX634,2021,076,604988,871
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX166,110327,794303,228
School Sponsored Athletics 11-402-100-XXX682,048764,543774,000
Other Instructional Programs 11-4XX-100-XXX10,00000
Before/After School Programs 11-421-XXX-XXX0098,100
Alternative Education Programs 11-423-XXX-XXX00160,000
Support Services:
Tuition 11-000-100-XXX9,818,37311,135,59512,537,665
Attendance and Social Work Services 11-000-211-XXX129,590132,823137,752
Health Services 11-000-213-XXX989,2291,023,7721,135,767
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217642,456716,600774,840
Guidance 11-000-218-XXX979,6751,122,9361,075,736
Child Study Teams 11-000-219-XXX1,738,9932,580,4742,663,847
Improvement of Instructional Services 11-000-221-XXX1,990,7252,417,6062,522,876
Educational Media Services - School Library 11-000-222-XXX746,495924,7401,081,204
Instructional Staff Training Services 11-000-223-XXX90,275187,540102,417
General Administration 11-000-230-XXX1,544,3871,764,7011,792,242
School Administration 11-000-240-XXX3,003,6523,239,1743,414,869
Central Svcs & Admin Info Technology 11-000-25X-XXX1,846,2362,127,7982,011,722
Interest Earned on Maintenance Reserve 10-60600196
Operation and Maintenance of Plant Services 11-000-26X-XXX8,892,15410,363,67910,367,639
Student Transportation Services 11-000-270-XXX5,283,9535,533,8245,149,042
Interest Earned on Current Expense Emergency Res 10-607004,644
Personal Services - Employee Benefits 11-XXX-XXX-2XX12,749,58415,246,36316,346,000
Total Support Services Expenditures 50,445,77758,517,62561,113,618
TOTAL GENERAL CURRENT EXPENSE 83,090,30398,027,332100,576,142
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604020020,535
Equipment 12-XXX-XXX-73X140,449319,000285,550
Facilities Acquisition and Construction Services 12-000-4XX-XXX1,372,9852,754,7161,836,525
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-9311,901,27600
TOTAL CAPITAL EXPENDITURES 3,414,7103,073,9162,142,610
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX415,423435,578419,200
Total Summer School 415,423435,578419,200
Other Special Schools:
Instruction 13-4XX-100-XXX034,0000
Total Other Special Schools 034,0000
Adult Education - Local:
Instruction 13-602-100-XXX80500
Total Adult Education - Local 80500
TOTAL SPECIAL SCHOOLS 416,228469,578419,200
Transfer of Funds to Charter Schools 10-000-100-56X08,9410
OPERATING BUDGET GRAND TOTAL 86,921,241101,579,767103,137,952
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX203,8550150,000
Early Childhood Program Aid:
Instruction 20-218-100-XXX2,541,2961,109,520972,521
Support Services 20-218-200-XXX506,44773,301168,320
TOTAL PRESCHOOL EDUCATION AID 3,047,7431,182,8211,140,841
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX1,286,69100
Support Services 20-212-200-XXX872,58400
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 2,159,27500
Other State Projects:
Instruction 20-217-100-XXX290,03300
Support Services 20-217-200-XXX56,77200
TOTAL TARA USED TO SUPPORT PROGRAMS 346,80500
Nonpublic Textbooks 20-XXX-XXX-XXX17,97422,35219,000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX0184,116156,499
Nonpublic Handicapped Services 20-XXX-XXX-XXX077,47565,854
Nonpublic Nursing Services 20-XXX-XXX-XXX25,16723,92520,336
Nonpublic Technology Initiative 20-XXX-XXX-XXX13,03614,24812,111
Other Special Projects 20-XXX-XXX-XXX344,88100
Total State Projects 5,954,8811,504,9371,414,641
Federal Projects:
Title I 20-XXX-XXX-XXX730,574548,832826,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,453,8241,283,4071,627,000
Vocational Education 20-XXX-XXX-XXX47,07200
Adult Basic Education 20-XXX-XXX-XXX110,3390141,610
Other Special Projects 20-XXX-XXX-XXX2,503,3261,655,0631,309,926
Total Federal Projects 4,845,1353,487,3023,904,536
TOTAL GRANTS AND ENTITLEMENTS 11,003,8714,992,2395,469,177
Total Expenditures 97,925,112106,572,006108,607,129

 

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 Budget3,140,3621,772,6504,772,650272,650
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1,999,8222,664,1342,664,1342,664,134
      Adult Education Programs0000
      Maintenance Reserve24,52025,43725,43725,437
      Legal Reserve5,704,6114,413,99400
      Tuition Reserve0000
      Current Expense Emergency Reserve01,000,430315,175315,175
  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 Cost11,06711,84212,93613,33113,174
Total Classroom Instruction6,7437,1657,8018,0367,885
Classroom-Salaries and Benefits6,3746,8027,3677,5877,551
Classroom-General Supplies and Textbooks264261286298231
Classroom-Purchased Services and Other105102149152103
Total Support Services1,5651,6801,7801,8311,895
Support Services-Salaries and Benefits1,3881,4891,5371,5821,671
Total Administrative Costs1,1121,1831,2791,3141,305
Administration-Salaries and Benefits858921965994999
Total Operations and Maintenance of Plant1,4911,6371,8521,9191,865
Operations & Maintenance of Plant-Salary & Ben.9109491,0651,0971,042
Total Food Services Costs00000
Total Extracurricular Costs143160205210203
Total Equipment Costs2023515245
Employee Benefits as a % of Salaries24.225.526.227.428.8

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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 City of Linden and the Board of Education share the following
  • services:
  • Snow removal/salt
  • Garbage disposal/Recycling
  • Maintenance of athletic fields
  • Gasoline for vehicles
  • Use of Facilities for city Recreation Programs and summer camp
  • Housing of school busses
  • Sidewalk maintenance
  • Tree maintenance

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy74,190,234 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)2,823,142,942 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1002.6279 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy74,190,234 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)2,823,142,942 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1002.6279 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy74,190,234 (G)
Estimated Equalized Valuation (as of 10/01/2008)6,576,243,568 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.1282 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy74,190,234 (J)
Estimated Equalized Valuation (as of 10/01/2008)6,576,243,568 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.1282 (L)