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User Friendly Budgets
2009

UNION - SCOTCH PLAINS-FANWOOD REG

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time4,6384,6904,780
Pupils on Roll Regular Shared-Time17140
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Pupils on Roll - Special Full-Time681674674
Pupils on Roll - Special Shared-Time12102
Private School Placements727172
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Pupils Sent to Other Districts-Reg Prog11105
Pupils Sent to Other Dists-Spec Ed Prog324059
Pupils in State Facilities110

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 835,476 268,176
Revenues from Local Sources:
Local Tax Levy 10-1210 65,455,759 67,753,660 71,122,752
Interest Earned on Capital Reserve Funds 10-1XXX 288 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 577,613 675,000 845,590
SUBTOTAL  66,033,660 68,428,660 71,968,342
Revenues from State Sources:
Transportation Aid 10-3120 715,918 0 0
Special Education Aid 10-3130 2,936,944 0 0
Bilingual Education 10-3140 28,086 0 0
Extraordinary Aid 10-3131 286,028 449,638 283,000
Consolidated Aid 10-3195 315,939 0 0
Additional Formula Aid 10-3196 243,411 0 0
Other State Aids 10-3XXX 88,791 0 0
Categorical Special Education Aid 10-3132 0 2,935,031 3,003,877
Equalization Aid 10-3176 0 283,593 0
Categorical Security Aid 10-3177 0 388,268 407,921
Categorical Transportation Aid 10-3121 0 899,334 1,094,428
SUBTOTAL  4,615,117 4,955,864 4,789,226
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 0 9,410
SUBTOTAL  0 0 9,410
Adjustment for Prior Year Encumbrances  0 265,398 0
Actual Revenues (Over)/Under Expenditures  14,548 0 0
TOTAL OPERATING BUDGET  70,663,325 74,485,398 77,035,154
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 93,771 0 0
Revenues from State Sources:
Preschool Education Aid 20-3218 0 58,500 49,500
Other Restricted Entitlements 20-32XX 532,364 469,781 395,000
TOTAL REVENUES FROM STATE SOURCES  532,364 528,281 444,500
Revenues from Federal Sources:
Title I 20-4411-4416 89,295 107,214 75,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,284,846 1,200,543 900,000
Other 20-4XXX 110,747 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  1,484,888 1,307,757 975,000
TOTAL GRANTS AND ENTITLEMENTS  2,111,023 1,836,038 1,419,500
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 2,410,146 2,343,994 2,343,994
TOTAL REVENUES FROM LOCAL SOURCES  2,410,146 2,343,994 2,343,994
TOTAL LOCAL REPAYMENT OF DEBT  2,410,146 2,343,994 2,343,994
Actual Revenues (Over)/Under Expenditures  10,960 0 0
TOTAL REPAYMENT OF DEBT  2,421,106 2,343,994 2,343,994
TOTAL REVENUES/SOURCES  75,195,454 78,665,430 80,798,648

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX22,843,58823,292,83124,664,107
Special Education 11-2XX-100-XXX4,758,9974,907,9244,669,995
Basic Skills/Remedial 11-230-100-XXX726,875821,262807,170
Bilingual Education 11-240-100-XXX73,74240,79040,379
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX332,885334,632328,751
School Sponsored Athletics 11-402-100-XXX911,089953,3231,020,646
Community Services Programs/Operations 11-800-330-XXX40,49843,50043,801
Support Services:
Tuition 11-000-100-XXX5,190,8266,238,9207,540,736
Attendance and Social Work Services 11-000-211-XXX96,858101,314106,077
Health Services 11-000-213-XXX751,971783,398802,356
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2171,981,8602,144,7121,687,280
Guidance 11-000-218-XXX1,247,9301,266,9291,263,492
Child Study Teams 11-000-219-XXX1,443,2361,451,4501,455,355
Improvement of Instructional Services 11-000-221-XXX827,292820,447783,120
Educational Media Services - School Library 11-000-222-XXX783,353822,294799,536
Instructional Staff Training Services 11-000-223-XXX1,207,2881,128,165880,348
General Administration 11-000-230-XXX864,174951,882900,118
School Administration 11-000-240-XXX2,645,3412,736,5662,743,842
Central Svcs & Admin Info Technology 11-000-25X-XXX1,366,9311,529,9261,559,724
Operation and Maintenance of Plant Services 11-000-26X-XXX6,609,7107,028,4107,055,190
Student Transportation Services 11-000-270-XXX2,836,5763,095,7423,253,317
Personal Services - Employee Benefits 11-XXX-XXX-2XX11,844,33712,554,95813,639,867
Total Support Services Expenditures 39,697,68342,655,11344,470,358
TOTAL GENERAL CURRENT EXPENSE 69,385,35773,049,37576,045,207
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-6040227,7040
Equipment 12-XXX-XXX-73X41,818104,01360,100
Facilities Acquisition and Construction Services 12-000-4XX-XXX1,218,8661,085,000900,000
TOTAL CAPITAL EXPENDITURES 1,260,6841,416,717960,100
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X17,28419,30629,847
OPERATING BUDGET GRAND TOTAL 70,663,32574,485,39877,035,154
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX93,77100
Early Childhood Program Aid:
Instruction 20-218-100-XXX058,50049,500
TOTAL PRESCHOOL EDUCATION AID 058,50049,500
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX58,28360,62155,000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX83,203127,329175,000
Nonpublic Handicapped Services 20-XXX-XXX-XXX216,910200,000100,000
Nonpublic Nursing Services 20-XXX-XXX-XXX81,90981,83165,000
Nonpublic Technology Initiative 20-XXX-XXX-XXX41,47600
Other Special Projects 20-XXX-XXX-XXX50,58300
Total State Projects 532,364528,281444,500
Federal Projects:
Title I 20-XXX-XXX-XXX89,295107,21475,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,284,8461,200,543900,000
Other Special Projects 20-XXX-XXX-XXX110,74700
Total Federal Projects 1,484,8881,307,757975,000
TOTAL GRANTS AND ENTITLEMENTS 2,111,0231,836,0381,419,500
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,421,1062,343,9942,343,994
TOTAL REPAYMENT OF DEBT 2,421,1062,343,9942,343,994
Total Expenditures 75,195,45478,665,43080,798,648

 

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 Budget1,790,8881,657,2721,679,5681,411,392
  Repayment of Debt10,960000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve16,39816,686244,390244,390
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve607,772607,77200
      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 Cost11,12711,50511,97311,86311,975
Total Classroom Instruction6,4776,7136,9726,8687,063
Classroom-Salaries and Benefits6,2116,4616,6926,5616,764
Classroom-General Supplies and Textbooks209195214218193
Classroom-Purchased Services and Other57576689106
Total Support Services1,8941,9191,9551,9711,779
Support Services-Salaries and Benefits1,6591,6551,7151,7491,593
Total Administrative Costs1,0621,1241,1981,1901,172
Administration-Salaries and Benefits8789771,002991984
Total Operations and Maintenance of Plant1,3731,4381,5071,5111,629
Operations & Maintenance of Plant-Salary & Ben.8709269459231,053
Total Food Services Costs00000
Total Extracurricular Costs290282312293304
Total Equipment Costs238191911
Employee Benefits as a % of Salaries24.127.328.628.430.4

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
  • -Act consortium for telecommunication servies
  • -ACES consortium for electric
  • -County cooperative for natural gas
  • -District participates in numerous purchasing cooperatives.
  • -Participate in shared services opportunities with the UCESC and other
  • school districts. e.g.Joint transportation
  • -Member of Morris Union Jointure and participate in transportation,
  • staff training, and special education placements
  • -SAIF consortium for the purchase of insurance coverage
  • -Member of SOBER workers' compensation pool
  • -participate in shared services opportunities with the Boro of Fanwood
  • and the Township of Scotch Plains
  • -Use County and State cooperative bids.

 

Estimated Tax Rate Information
SCOTCH PLAINS TOWNSHIP
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy55,297,264 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)995,054,489 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1005.5572 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy57,119,697 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)995,054,489 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1005.7404 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy55,297,264 (G)
Estimated Equalized Valuation (as of 10/01/2008)4,277,504,761 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.2927 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy57,119,697 (J)
Estimated Equalized Valuation (as of 10/01/2008)4,277,504,761 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.3354 (L)
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FANWOOD BOROUGH
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy15,825,488 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)226,179,795 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1006.9969 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy16,347,049 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)226,179,795 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1007.2275 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy15,825,488 (G)
Estimated Equalized Valuation (as of 10/01/2008)1,224,176,298 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.2927 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy16,347,049 (J)
Estimated Equalized Valuation (as of 10/01/2008)1,224,176,298 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.3354 (L)