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User Friendly Budgets
2010

UNION - GARWOOD BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time367354331
spacing
Pupils on Roll - Special Full-Time415454
Private School Placements4811
spacing
Pupils Sent to Other Districts-Reg Prog125110110
Pupils Sent to Other Dists-Spec Ed Prog282825
Pupils Received3016

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 719,444 580,039
Withdrawal from Cap Res-for Local Share 10-307 0 428,513 0
Revenues from Local Sources:
Local Tax Levy 10-1210 6,074,104 6,279,668 6,530,855
Tuition 10-1300 0 0 80,000
Interest Earned on Capital Reserve Funds 10-1XXX 3,242 0 0
Other Restricted Miscellaneous Revenues 10-1XXX 0 0 50,000
Unrestricted Miscellaneous Revenues 10-1XXX 333,454 55,000 60,000
SUBTOTAL  6,410,800 6,334,668 6,720,855
Revenues from State Sources:
Extraordinary Aid 10-3131 96,563 96,563 58,066
Other State Aids 10-3XXX 2,088 0 0
Categorical Special Education Aid 10-3132 318,726 305,404 100,100
Equalization Aid 10-3176 103,414 136,862 129,610
Categorical Security Aid 10-3177 46,315 39,744 0
Categorical Transportation Aid 10-3121 121,353 158,176 0
SUBTOTAL  688,459 736,749 287,776
Actual Revenues (Over)/Under Expenditures  151,706 0 0
TOTAL OPERATING BUDGET  7,250,965 8,219,374 7,588,670
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 5,864 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 100 0 0
TOTAL REVENUES FROM STATE SOURCES  100 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 21,619 51,531 31,823
Title II 20-4451-4455 0 0 18,727
Title III 20-4491-4494 0 0 180
Title IV 20-4471-4474 0 0 801
I.D.E.A. Part B (Handicapped) 20-4420-4429 0 119,869 119,869
Other 20-4XXX 170,996 3,444 3,444
TOTAL REVENUES FROM FEDERAL SOURCES  192,615 174,844 174,844
TOTAL GRANTS AND ENTITLEMENTS  198,579 174,844 174,844
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 60,655 64,714
Revenues from Local Sources:
Local Tax Levy 40-1210 514,316 465,634 465,634
Miscellaneous 40-1XXX 4,059 0 0
TOTAL REVENUES FROM LOCAL SOURCES  518,375 465,634 465,634
TOTAL LOCAL REPAYMENT OF DEBT  518,375 526,289 530,348
Actual Revenues (Over)/Under Expenditures  4,714 0 0
TOTAL REPAYMENT OF DEBT  523,089 526,289 530,348
TOTAL REVENUES/SOURCES  7,972,633 8,920,507 8,293,862
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  7,972,633 8,920,507 8,293,862

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,583,3821,655,6951,620,587
Special Education 11-2XX-100-XXX277,913337,053382,364
Basic Skills/Remedial 11-230-100-XXX34,663037,368
Bilingual Education 11-240-100-XXX00150
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX24,25918,21618,978
School Sponsored Athletics 11-402-100-XXX18,08821,93422,677
Support Services:
Tuition 11-000-100-XXX2,628,3102,878,7412,880,070
Attendance and Social Work Services 11-000-211-XXX24,52414,5004,973
Health Services 11-000-213-XXX67,80973,33652,020
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217112,108127,349129,719
Guidance 11-000-218-XXX35,55040,21541,973
Child Study Teams 11-000-219-XXX241,292243,666213,578
Improvement of Instructional Services 11-000-221-XXX35,54435,72037,221
Educational Media Services - School Library 11-000-222-XXX2,3902,0002,065
Instructional Staff Training Services 11-000-223-XXX2,4894,7504,750
General Administration 11-000-230-XXX236,353262,968212,307
School Administration 11-000-240-XXX137,496186,321179,057
Central Svcs & Admin Info Technology 11-000-25X-XXX150,893149,246129,346
Operation and Maintenance of Plant Services 11-000-26X-XXX675,415644,209633,620
Student Transportation Services 11-000-270-XXX243,508445,500335,885
Personal Services - Employee Benefits 11-XXX-XXX-2XX718,979649,442649,962
Total Support Services Expenditures 5,312,6605,757,9635,506,546
TOTAL GENERAL CURRENT EXPENSE 7,250,9657,790,8617,588,670
CAPITAL EXPENDITURES
Facilities Acquisition and Construction Services 12-000-4XX-XXX0428,5130
TOTAL CAPITAL EXPENDITURES 0428,5130
OPERATING BUDGET GRAND TOTAL 7,250,9658,219,3747,588,670
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX5,86400
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX10000
Total State Projects 10000
Federal Projects:
Title I 20-XXX-XXX-XXX21,61951,53131,823
Title II 20-XXX-XXX-XXX0018,727
Title III 20-XXX-XXX-XXX00180
Title IV 20-XXX-XXX-XXX00801
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX0119,869119,869
Other Special Projects 20-XXX-XXX-XXX170,9963,4443,444
Total Federal Projects 192,615174,844174,844
TOTAL GRANTS AND ENTITLEMENTS 198,579174,844174,844
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX523,089526,289530,348
TOTAL REPAYMENT OF DEBT 523,089526,289530,348
Total Expenditures 7,972,6338,920,5078,293,862
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 7,972,6338,920,5078,293,862

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/08
Audited
Balance
6/30/09
Estimated
Balance
6/30/10
Estimated
Balance
6/30/11
Unassigned:
  General Operating Budget299,479507,018701,162250,000
  Repayment of Debt69,42864,71464,7140
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve428,513431,7553,2423,242
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve1,127,685631,888128,8770
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2007-08
Actual
2008-09
Actual
2009-10
Original
Budget
2009-10
Revised
Budget
2010-11
Proposed
Budget
Total Comparative Per Pupil Cost10,55310,73210,86810,94811,169
Total Classroom Instruction5,7465,7115,8315,8746,567
Classroom-Salaries and Benefits5,3655,4255,5325,5726,261
Classroom-General Supplies and Textbooks353263274276281
Classroom-Purchased Services and Other2822262625
Total Support Services1,5101,5701,5651,5771,317
Support Services-Salaries and Benefits1,3691,4871,3961,4061,152
Total Administrative Costs1,4381,4751,6281,6401,428
Administration-Salaries and Benefits1,043965968975801
Legal Costs00135136132
Total Operations and Maintenance of Plant1,7381,8501,7171,7291,750
Operations & Maintenance of Plant-Salary & Ben.957991842848863
Total Food Services Costs00000
Total Extracurricular Costs121127116117104
Total Equipment Costs00000
Employee Benefits as a % of Salaries25.624.421.621.622.1

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2010 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 2009-10 revised appropriations and 2010-11 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
  • GARWOOD SHARES A BUSINESS ADMINISTRATOT WITH CLARK TOWNSHIP BOARD OF EDUV
  • CATION. THE DISTRICT ALSO SHARES PURCHASING WITH CLARK. GARWOOD'S HIGH SC
  • HOLL STUDENTS ATTEND HIGH SCHOOL IN CLARK.

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,530,855 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)187,716,211 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1003.4791 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,996,489 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)187,716,211 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1003.7272 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,530,855 (G)
Estimated Equalized Valuation (as of 10/01/2009)697,563,709 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.9362 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,996,489 (J)
Estimated Equalized Valuation (as of 10/01/2009)697,563,709 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1001.0030 (L)

 

Administrative Salaries
Employee Name: TERESA QUIGLEY 
Job TitleSuperintendent 
Base Annual Salary120 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract09/01/2008 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments