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User Friendly Budgets
2009

UNION - NEW PROVIDENCE BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time1,9651,9921,994
Pupils on Roll Regular Shared-Time516
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Pupils on Roll - Special Full-Time224205196
Pupils on Roll - Special Shared-Time432
Private School Placements312824
spacing
Pupils Sent to Other Districts-Reg Prog0012
Pupils Sent to Other Dists-Spec Ed Prog151414
Pupils Received212626

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 951,232 751,000
Revenues from Local Sources:
Local Tax Levy 10-1210 27,601,938 28,595,315 29,547,043
Tuition 10-1300 90,490 95,175 68,280
Unrestricted Miscellaneous Revenues 10-1XXX 491,742 274,000 182,000
SUBTOTAL  28,184,170 28,964,490 29,797,323
Revenues from State Sources:
Transportation Aid 10-3120 94,042 0 0
Special Education Aid 10-3130 993,490 0 0
Bilingual Education 10-3140 25,660 0 0
Stabilization Aid 10-3171 89,311 0 0
Extraordinary Aid 10-3131 144,415 231,998 231,998
Consolidated Aid 10-3195 142,866 0 0
Additional Formula Aid 10-3196 81,933 0 0
Categorical Special Education Aid 10-3132 0 1,167,733 1,148,608
Categorical Security Aid 10-3177 0 156,656 160,789
Categorical Transportation Aid 10-3121 0 156,283 171,275
SUBTOTAL  1,571,717 1,712,670 1,712,670
Adjustment for Prior Year Encumbrances  0 662,139 0
Actual Revenues (Over)/Under Expenditures  461,709 0 0
TOTAL OPERATING BUDGET  30,217,596 32,290,531 32,260,993
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 155,337 169,970 135,976
TOTAL REVENUES FROM STATE SOURCES  155,337 169,970 135,976
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 415,092 439,523 436,705
Other 20-4XXX 64,221 52,551 36,447
TOTAL REVENUES FROM FEDERAL SOURCES  479,313 492,074 473,152
TOTAL GRANTS AND ENTITLEMENTS  634,650 662,044 609,128
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 26,684
Revenues from Local Sources:
Local Tax Levy 40-1210 974,002 1,145,888 1,083,000
TOTAL REVENUES FROM LOCAL SOURCES  974,002 1,145,888 1,083,000
Revenues from State Sources:
Debt Service Aid Type II 40-3160 422,103 346,352 325,929
TOTAL LOCAL REPAYMENT OF DEBT  1,396,105 1,492,240 1,435,613
TOTAL REPAYMENT OF DEBT  1,396,105 1,492,240 1,435,613
TOTAL REVENUES/SOURCES  32,248,351 34,444,815 34,305,734

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX11,145,96011,594,45811,518,378
Special Education 11-2XX-100-XXX1,837,6872,039,1182,027,918
Basic Skills/Remedial 11-230-100-XXX272,614282,210291,597
Bilingual Education 11-240-100-XXX62,35365,97768,623
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX206,956259,844243,403
School Sponsored Athletics 11-402-100-XXX624,425693,134674,578
Other Instructional Programs 11-4XX-100-XXX6,0006,6006,600
Support Services:
Tuition 11-000-100-XXX2,130,0912,218,8632,280,651
Attendance and Social Work Services 11-000-211-XXX28,74329,81830,833
Health Services 11-000-213-XXX219,111226,819234,193
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217618,623659,470572,998
Guidance 11-000-218-XXX630,102681,221712,526
Child Study Teams 11-000-219-XXX769,846785,382815,473
Improvement of Instructional Services 11-000-221-XXX589,367600,038593,475
Educational Media Services - School Library 11-000-222-XXX368,616403,405412,588
Instructional Staff Training Services 11-000-223-XXX41,89046,38847,163
General Administration 11-000-230-XXX632,459728,444666,785
School Administration 11-000-240-XXX1,208,0241,403,5971,369,212
Central Svcs & Admin Info Technology 11-000-25X-XXX574,459643,473636,663
Operation and Maintenance of Plant Services 11-000-26X-XXX2,382,9192,579,5522,647,788
Student Transportation Services 11-000-270-XXX900,220936,317914,925
Personal Services - Employee Benefits 11-XXX-XXX-2XX4,527,9505,333,0255,489,623
Total Support Services Expenditures 15,622,42017,275,81217,424,896
TOTAL GENERAL CURRENT EXPENSE 29,778,41532,217,15332,255,993
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X31,24223,4935,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX049,8850
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931396,41500
TOTAL CAPITAL EXPENDITURES 427,65773,3785,000
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX11,52400
Total Summer School 11,52400
TOTAL SPECIAL SCHOOLS 11,52400
OPERATING BUDGET GRAND TOTAL 30,217,59632,290,53132,260,993
GRANTS AND ENTITLEMENTS
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX11,12310,7518,601
Nonpublic Auxiliary Services 20-XXX-XXX-XXX56,63262,78450,227
Nonpublic Handicapped Services 20-XXX-XXX-XXX63,66374,40259,522
Nonpublic Nursing Services 20-XXX-XXX-XXX15,82614,51311,610
Nonpublic Technology Initiative 20-XXX-XXX-XXX8,0937,5206,016
Total State Projects 155,337169,970135,976
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX415,092439,523436,705
Other Special Projects 20-XXX-XXX-XXX64,22152,55136,447
Total Federal Projects 479,313492,074473,152
TOTAL GRANTS AND ENTITLEMENTS 634,650662,044609,128
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,396,1051,492,2401,435,613
TOTAL REPAYMENT OF DEBT 1,396,1051,492,2401,435,613
Total Expenditures 32,248,35134,444,81534,305,734

 

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 Budget555,346604,352630,609600,494
  Repayment of Debt0026,6840
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve93939393
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve1,821,2841,672,117720,8850
      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 Cost11,31812,12212,96013,21613,245
Total Classroom Instruction6,9217,3507,8767,9037,924
Classroom-Salaries and Benefits6,4856,9357,5197,4917,596
Classroom-General Supplies and Textbooks415397337389311
Classroom-Purchased Services and Other2118202317
Total Support Services1,5701,7851,8581,9161,924
Support Services-Salaries and Benefits1,4021,6121,6941,7241,755
Total Administrative Costs1,1871,3021,4401,5241,481
Administration-Salaries and Benefits9871,0971,2211,2701,262
Total Operations and Maintenance of Plant1,2101,2141,2651,3281,386
Operations & Maintenance of Plant-Salary & Ben.683711756754858
Total Food Services Costs00000
Total Extracurricular Costs404441490513497
Total Equipment Costs45143112
Employee Benefits as a % of Salaries2123.326.825.926.3

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
  • Office Space- BOE offices within Borough Hall complex
  • Garbage/Recycling Services- Between BOE & municipality
  • Gasoline- Between BOE & municipality
  • Equipment Sharing- Between BOE & municipality
  • Labor Sharing- Between BOE & municipality
  • Fertilizer, Aeration & Seeding Services- Between BOE & municipality
  • Office Cleaning Services- Between BOE & municipality
  • County Co-ops- Between BOE & municipality
  • Commission Co-op (Bus purchasing)- Between BOE & MUJC
  • Classroom Supplies Purchasing- Many districts throughout State (Ed Data)
  • Electrical Services- Between BOE & municipality
  • Reverse 911 Services- Between BOE & municipality
  • School Resource Officer- Between BOE & municipality
  • Technology Support Services- Between BOE & municipality
  • A.C.E.S. Program; Natural Gas Purchase- Many districts throughout State
  • A.C.E.S. Program; Electric Purchase- Many districts throughout State
  • Transportation Services- Between BOE, MUJC & UCESC
  • Field Supply Purchase (Clay)- Between BOE & municipality
  • Technology Supplies Purchases- Between BOE & municipality

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy29,547,043 (A)
Estimated Net Taxable Valuation (as of 01/01/2009)1,294,040,565 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1002.2833 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy30,630,043 (D)
Estimated Net Taxable Valuation (as of 01/01/2009)1,294,040,565 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1002.3670 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy29,547,043 (G)
Estimated Equalized Valuation (as of 01/01/2009)2,546,822,604 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.1602 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy30,630,043 (J)
Estimated Equalized Valuation (as of 01/01/2009)2,546,822,604 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.2027 (L)