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User Friendly Budgets
2009

UNION - UNION COUNTY VOCATIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time8871,0121,100
Pupils on Roll Regular Shared-Time279283350
Pupils on Roll Reg Accr. Adult High Sch322362100
spacing
Pupils on Roll - Special Full-Time1080
Pupils on Roll - Special Shared-Time300279210
Post-Secondary - Full Time114130120

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 160,000 200,000
Revenues from Local Sources:
County Tax Levy 10-1210 4,034,250 4,034,250 4,156,000
Tuition from LEAs 10-1310 7,064,525 8,022,000 8,315,000
Other Tuition 10-1320-1340 518,664 440,000 660,000
Interest Earned on Capital Reserve Funds 10-1XXX 674 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 445,174 275,000 300,000
SUBTOTAL  12,063,287 12,771,250 13,431,000
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 617,598 0 0
Special Education Aid 10-3130 500,640 0 0
Stabilization Aid 10-3171 65,213 0 0
County Vocational Education Program Aid 10-3180 1,197,494 0 0
Post-Secondary Vocational Program Aid 10-3192 121,490 0 0
Consolidated Aid 10-3195 748,519 0 0
Additional Formula Aid 10-3196 187,109 0 0
Other State Aids 10-3XXX 224,980 359,352 0
Categorical Special Education Aid 10-3132 0 741,314 819,564
Equalization Aid 10-3176 0 4,712,894 4,896,902
Categorical Security Aid 10-3177 0 132,728 149,817
SUBTOTAL  3,663,043 5,946,288 5,866,283
Adjustment for Prior Year Encumbrances  0 18,280 0
Actual Revenues (Over)/Under Expenditures  215,229 0 0
TOTAL OPERATING BUDGET  15,941,559 18,895,818 19,497,283
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 1,000 0 0
Revenues from State Sources:
Instructional Supplement Aid 20-3214 18,081 0 0
Other Restricted Entitlements 20-32XX 1,565,678 0 0
TOTAL REVENUES FROM STATE SOURCES  1,583,759 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 65,456 77,412 92,000
Title VI 20-4417-4418 4,560 0 0
Vocational Education 20-4430 383,574 0 0
Other 20-4XXX 117,281 522,588 508,000
TOTAL REVENUES FROM FEDERAL SOURCES  570,871 600,000 600,000
TOTAL GRANTS AND ENTITLEMENTS  2,155,630 600,000 600,000
TOTAL REVENUES/SOURCES  18,097,189 19,495,818 20,097,283

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Vocational Programs 11-3XX-100-XXX6,988,0188,065,4568,660,000
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX102,170195,000195,000
Support Services:
Guidance 11-000-218-XXX382,993522,000515,000
Child Study Teams 11-000-219-XXX180,548212,500212,500
Improvement of Instructional Services 11-000-221-XXX135,81850,00050,000
Instructional Staff Training Services 11-000-223-XXX55,58370,00070,000
General Administration 11-000-230-XXX469,323500,000511,000
School Administration 11-000-240-XXX610,850890,000935,000
Central Svcs & Admin Info Technology 11-000-25X-XXX543,835635,000660,000
Operation and Maintenance of Plant Services 11-000-26X-XXX2,743,6933,650,8243,592,783
Student Transportation Services 11-000-270-XXX36,10050,00050,000
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,452,7492,510,0002,940,000
Food Services 11-000-310-XXX101,166105,00050,000
Total Support Services Expenditures 7,712,6589,195,3249,586,283
TOTAL GENERAL CURRENT EXPENSE 14,802,84617,455,78018,441,283
CAPITAL EXPENDITURES
Facilities Acquisition and Construction Services 12-000-4XX-XXX456,567890,038420,000
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-93126,87200
TOTAL CAPITAL EXPENDITURES 483,439890,038420,000
SPECIAL SCHOOLS
Accredited Evening/Adult High School/Post-Graduate:
Instruction 13-601-100-XXX385,868370,000340,000
Support Services 13-601-200-XXX180,511100,000205,000
Total Accredited Evening/Adult HS/Post-Grad. 566,379470,000545,000
Vocational Evening - Local:
Instruction 13-629-100-XXX47,56735,00045,000
Support Services 13-629-200-XXX41,32845,00046,000
Total Vocational Evening - Local 88,89580,00091,000
TOTAL SPECIAL SCHOOLS 655,274550,000636,000
OPERATING BUDGET GRAND TOTAL 15,941,55918,895,81819,497,283
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX1,00000
Instructional Supplement Aid:
Instruction 20-214-100-XXX18,08100
TOTAL INSTRUCTIONAL SUPPLEMENT AID 18,08100
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX1,565,67800
Total State Projects 1,583,75900
Federal Projects:
Title I 20-XXX-XXX-XXX65,45677,41292,000
Title VI 20-XXX-XXX-XXX4,56000
Vocational Education 20-XXX-XXX-XXX383,57400
Other Special Projects 20-XXX-XXX-XXX117,281522,588508,000
Total Federal Projects 570,871600,000600,000
TOTAL GRANTS AND ENTITLEMENTS 2,155,630600,000600,000
Total Expenditures 18,097,18919,495,81820,097,283

 

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 Budget1,217,604960,090800,090600,090
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve26,528330330330
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve156,403207,226207,226207,226
      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 Cost11,99511,34712,24312,09312,194
Total Classroom Instruction6,9826,5806,8406,7507,029
Classroom-Salaries and Benefits6,2965,9996,2106,1276,439
Classroom-General Supplies and Textbooks606566616608577
Classroom-Purchased Services and Other8114141413
Total Support Services778717721716689
Support Services-Salaries and Benefits761686662653634
Total Administrative Costs1,6161,4691,6031,5821,605
Administration-Salaries and Benefits1,3551,2361,3181,3011,372
Total Operations and Maintenance of Plant2,2142,2182,6822,6542,507
Operations & Maintenance of Plant-Salary & Ben.576543571564571
Total Food Services Costs11578747333
Total Extracurricular Costs9194165163157
Total Equipment Costs00000
Employee Benefits as a % of Salaries27.124.822.222.224.2

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.