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User Friendly Budgets
2009

UNION - RAHWAY CITY

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time3,2963,2703,309
Pupils on Roll Regular Shared-Time343440
spacing
Pupils on Roll - Special Full-Time538560530
Pupils on Roll - Special Shared-Time462525
Private School Placements423757
spacing
Pupils Sent to Contracted Preschool Prog0045
Pupils Sent to Other Districts-Reg Prog111
Pupils Sent to Other Dists-Spec Ed Prog383431
Pupils Received311
Pupils in State Facilities477

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 0 710,709
Transfers from Other Funds 10-5200 0 0 60,264
Revenues from Local Sources:
Local Tax Levy 10-1210 32,455,760 32,606,723 33,729,835
Tuition 10-1300 27,300 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 7,000 5,000 1,000
Unrestricted Miscellaneous Revenues 10-1XXX 182,949 171,026 171,026
SUBTOTAL  32,673,009 32,782,749 33,901,861
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 7,409,197 0 0
Transportation Aid 10-3120 709,149 0 0
Special Education Aid 10-3130 3,053,951 0 0
Bilingual Education 10-3140 167,670 0 0
Extraordinary Aid 10-3131 128,249 153,591 0
Consolidated Aid 10-3195 432,955 0 0
Additional Formula Aid 10-3196 903,484 0 0
Other State Aids 10-3XXX 1,329,785 0 0
Categorical Special Education Aid 10-3132 0 2,097,550 2,149,423
Equalization Aid 10-3176 0 16,078,875 16,922,314
Categorical Security Aid 10-3177 0 1,057,415 1,064,570
Categorical Transportation Aid 10-3121 0 633,564 724,467
SUBTOTAL  14,134,440 20,020,995 20,860,774
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 95,554 20,000 122,685
SUBTOTAL  95,554 20,000 122,685
Adjustment for Prior Year Encumbrances  0 22,644 0
Actual Revenues (Over)/Under Expenditures  -759,671 0 0
TOTAL OPERATING BUDGET  46,143,332 52,846,388 55,656,293
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 198,998 0 0
Revenues from State Sources:
Early Childhood Program Aid 20-3211 1,834,551 0 0
Demonstrably Effective Program Aid 20-3212 1,190,912 0 0
Preschool Education Aid 20-3218 0 627,410 648,380
Other Restricted Entitlements 20-32XX 213,085 26,410 26,411
TOTAL REVENUES FROM STATE SOURCES  3,238,548 653,820 674,791
Revenues from Federal Sources:
Title I 20-4411-4416 617,329 525,946 367,966
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,028,280 1,026,788 1,026,788
Other 20-4XXX 373,542 290,244 189,579
TOTAL REVENUES FROM FEDERAL SOURCES  2,019,151 1,842,978 1,584,333
TOTAL GRANTS AND ENTITLEMENTS  5,456,697 2,496,798 2,259,124
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 20,857
Revenues from Local Sources:
Local Tax Levy 40-1210 344,141 1,078,853 747,449
Miscellaneous 40-1XXX 123,991 0 0
TOTAL REVENUES FROM LOCAL SOURCES  468,132 1,078,853 747,449
Revenues from State Sources:
Debt Service Aid Type II 40-3160 360,308 294,602 204,267
TOTAL LOCAL REPAYMENT OF DEBT  828,440 1,373,455 972,573
Actual Revenues (Over)/Under Expenditures  894,941 0 0
TOTAL REPAYMENT OF DEBT  1,723,381 1,373,455 972,573
TOTAL REVENUES/SOURCES  53,323,410 56,716,641 58,887,990

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX13,367,70515,337,59015,947,651
Special Education 11-2XX-100-XXX4,151,5694,696,0204,909,602
Basic Skills/Remedial 11-230-100-XXX818,8281,616,8161,656,788
Bilingual Education 11-240-100-XXX348,158489,346513,778
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX208,336319,023341,874
School Sponsored Athletics 11-402-100-XXX567,448608,886654,165
Before/After School Programs 11-421-XXX-XXX050,96977,869
Summer School 11-422-XXX-XXX037,60031,552
Alternative Education Programs 11-423-XXX-XXX0477,055630,566
Other Supplemental/At-Risk Programs 11-424-XXX-XXX093,10493,634
Support Services:
Tuition 11-000-100-XXX3,559,2984,062,2544,336,929
Attendance and Social Work Services 11-000-211-XXX222,482264,287269,347
Health Services 11-000-213-XXX414,258527,151554,198
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2171,030,6931,160,4711,352,017
Guidance 11-000-218-XXX895,175992,6481,049,655
Child Study Teams 11-000-219-XXX1,144,1991,189,7271,257,162
Improvement of Instructional Services 11-000-221-XXX877,921844,7521,157,336
Educational Media Services - School Library 11-000-222-XXX244,111361,187382,592
Instructional Staff Training Services 11-000-223-XXX22,82346,34062,571
General Administration 11-000-230-XXX1,124,9721,198,4921,244,005
School Administration 11-000-240-XXX2,265,7402,159,6002,114,316
Central Svcs & Admin Info Technology 11-000-25X-XXX787,220838,320879,158
Operation and Maintenance of Plant Services 11-000-26X-XXX3,722,6894,092,9674,753,070
Student Transportation Services 11-000-270-XXX2,630,5642,809,8563,028,434
Personal Services - Employee Benefits 11-XXX-XXX-2XX7,633,2028,439,5868,250,524
Total Support Services Expenditures 26,575,34728,987,63830,691,314
TOTAL GENERAL CURRENT EXPENSE 46,037,39152,714,04755,548,793
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60405,0001,000
Equipment 12-XXX-XXX-73X27,564127,341106,500
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-93141,97900
TOTAL CAPITAL EXPENDITURES 69,543132,341107,500
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX21,84000
Total Summer School 21,84000
TOTAL SPECIAL SCHOOLS 21,84000
Transfer of Funds to Charter Schools 10-000-100-56X14,55800
OPERATING BUDGET GRAND TOTAL 46,143,33252,846,38855,656,293
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX198,99800
Early Childhood Program Aid:
Instruction 20-218-100-XXX1,459,930501,595564,782
Support Services 20-218-200-XXX374,621125,81583,598
TOTAL PRESCHOOL EDUCATION AID 1,834,551627,410648,380
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX1,190,91200
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 1,190,91200
Other State Projects:
Instruction 20-217-100-XXX161,52100
Support Services 20-217-200-XXX27,00000
TOTAL TARA USED TO SUPPORT PROGRAMS 188,52100
Nonpublic Textbooks 20-XXX-XXX-XXX5,1366,9296,930
Nonpublic Handicapped Services 20-XXX-XXX-XXX01,8601,860
Nonpublic Nursing Services 20-XXX-XXX-XXX12,66112,66112,661
Nonpublic Technology Initiative 20-XXX-XXX-XXX4,9074,9604,960
Other Special Projects 20-XXX-XXX-XXX1,86000
Total State Projects 3,238,548653,820674,791
Federal Projects:
Title I 20-XXX-XXX-XXX617,329525,946367,966
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,028,2801,026,7881,026,788
Other Special Projects 20-XXX-XXX-XXX373,542290,244189,579
Total Federal Projects 2,019,1511,842,9781,584,333
TOTAL GRANTS AND ENTITLEMENTS 5,456,6972,496,7982,259,124
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,723,3811,373,455972,573
TOTAL REPAYMENT OF DEBT 1,723,3811,373,455972,573
Total Expenditures 53,323,41056,716,64158,887,990

 

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 Budget861,605946,1161,056,4751,056,475
  Repayment of Debt915,79820,85720,8570
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve197,380162,401167,401168,401
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0710,709710,7090
      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 Cost10,41311,19112,05012,20512,682
Total Classroom Instruction6,5706,8917,3987,5047,684
Classroom-Salaries and Benefits6,2756,5927,0407,1357,278
Classroom-General Supplies and Textbooks212213257263284
Classroom-Purchased Services and Other8385101105122
Total Support Services1,4401,6141,7261,7601,974
Support Services-Salaries and Benefits1,2331,3721,4551,4681,623
Total Administrative Costs1,2461,2961,3051,2991,291
Administration-Salaries and Benefits9841,0301,0131,002985
Total Operations and Maintenance of Plant9411,0851,1821,1971,368
Operations & Maintenance of Plant-Salary & Ben.535582644647701
Total Food Services Costs00000
Total Extracurricular Costs214234274278294
Total Equipment Costs37333328
Employee Benefits as a % of Salaries25.525.926.226.825

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
  • } An agreement with the Rahway Dept.of Public Works to provide grounds Ma
  • Maintenance, tree trimming and removal by schools and athletic fields.
  • } NJ School Boards Joint Insurance Fund for workers comp and errors and
  • ommissions
  • } Alliance for Competitive Energy Services(ACES) with 400 other School
  • Districts for purchase of Electricity and Gas
  • } Cooperative bidding services with Educational Data Systems whereby
  • instructional supplies are bid with over 350 other districts thus
  • saving thousands of dollars
  • } Sharing our math coach with Linden Board of Ed.We receive services from
  • their science coach in our Middle School.
  • } Transportation Services through U.C.Educational Services Commission
  • } Purchasing of Gasoline for our Maintenance Vehicles and Bus,Garbage
  • collection,and recycling with the City of Rahway

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy33,729,835 (A)
Estimated Net Taxable Valuation (as of 02/01/2009)1,546,756,200 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1002.1807 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy34,477,284 (D)
Estimated Net Taxable Valuation (as of 02/01/2009)1,546,756,200 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1002.2290 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy33,729,835 (G)
Estimated Equalized Valuation (as of 10/01/2008)3,716,261,547 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.9076 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy34,477,284 (J)
Estimated Equalized Valuation (as of 10/01/2008)3,716,261,547 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.9277 (L)