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User Friendly Budgets
2008

UNION - BERKELEY HEIGHTS TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time2,6132,5932,596
Pupils on Roll Regular Shared-Time1389
spacing
Pupils on Roll - Special Full-Time225235249
Pupils on Roll - Special Shared-Time655
Private School Placements242624
spacing
Pupils Sent to Other Districts-Reg Prog0010
Pupils Sent to Other Dists-Spec Ed Prog7712
Pupils Received284263265

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 966,186 1,546,342
Transfers from Other Funds 10-5200 981,600 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 31,930,028 33,203,514 34,219,012
Tuition 10-1300 3,645,036 3,827,786 3,656,189
Interest Earned on Capital Reserve Funds 10-1XXX 1,568 2,000 2,050
Unrestricted Miscellaneous Revenues 10-1XXX 400,184 760,001 462,423
SUBTOTAL  35,976,816 37,793,301 38,339,674
Revenues from State Sources:
Transportation Aid 10-3120 468,278 468,278 0
Special Education Aid 10-3130 1,089,281 1,089,281 0
Bilingual Education 10-3140 48,858 48,858 0
Extraordinary Aid 10-3131 0 0 152,070
Consolidated Aid 10-3195 135,454 135,454 0
Additional Formula Aid 10-3196 52,256 106,080 0
Other State Aids 10-3XXX 19,979 0 0
Categorical Special Education Aid 10-3132 0 0 1,369,827
Categorical Security Aid 10-3177 0 0 182,692
Categorical Transportation Aid 10-3121 0 0 453,131
SUBTOTAL  1,814,106 1,847,951 2,157,720
Adjustment for Prior Year Encumbrances  0 56,483 0
Actual Revenues (Over)/Under Expenditures  -933,606 0 0
TOTAL OPERATING BUDGET  37,838,916 40,663,921 42,043,736
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 0 13,496 13,496
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 6,709 0 0
TOTAL REVENUES FROM STATE SOURCES  6,709 0 0
Revenues from Federal Sources:
Title VI 20-4417-4418 5,780 40,867 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 453,246 479,194 406,858
Other 20-4XXX 347,758 374,038 320,000
TOTAL REVENUES FROM FEDERAL SOURCES  806,784 894,099 726,858
TOTAL GRANTS AND ENTITLEMENTS  813,493 907,595 740,354
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 205,418 205,001
Transfers from Other Funds 40-5200 205,000 0 1
Revenues from Local Sources:
Local Tax Levy 40-1210 1,600,134 1,388,537 1,371,046
TOTAL REVENUES FROM LOCAL SOURCES  1,600,134 1,388,537 1,371,046
Revenues from State Sources:
Debt Service Aid Type II 40-3160 703,894 700,802 732,949
TOTAL LOCAL REPAYMENT OF DEBT  2,509,028 2,294,757 2,308,997
Actual Revenues (Over)/Under Expenditures  -205,001 0 0
TOTAL REPAYMENT OF DEBT  2,304,027 2,294,757 2,308,997
TOTAL REVENUES/SOURCES  40,956,436 43,866,273 45,093,087

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX14,476,16914,791,68815,073,885
Special Education 11-2XX-100-XXX2,590,7242,337,1682,923,995
Basic Skills/Remedial 11-230-100-XXX174,902164,481175,356
Bilingual Education 11-240-100-XXX50,18241,32329,957
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX257,060293,098296,657
School Sponsored Athletics 11-402-100-XXX787,741747,859802,417
Community Services Programs/Operations 11-800-330-XXX7337,5007,500
Support Services:
Tuition 11-000-100-XXX1,370,0211,571,6081,691,195
Attendance and Social Work Services 11-000-211-XXX19,05539,63041,830
Health Services 11-000-213-XXX470,787488,481516,054
Students - Related & Extraordinary 11-000-216,217700516,981477,025
Guidance 11-000-218-XXX814,8071,001,1181,022,028
Child Study Teams 11-000-219-XXX1,004,2251,024,5011,109,541
Improvement of Instructional Services 11-000-221-XXX786,454717,690732,472
Educational Media Services - School Library 11-000-222-XXX637,326558,504713,242
Instructional Staff Training Services 11-000-223-XXX60,47792,13996,563
General Administration 11-000-230-XXX1,353,0211,619,8001,343,907
School Administration 11-000-240-XXX1,482,3101,666,3561,633,963
Central Svcs & Admin Info Technology 11-000-25X-XXX477,476661,341615,678
Operation and Maintenance of Plant Services 11-000-26X-XXX3,267,1153,518,2183,481,654
Student Transportation Services 11-000-270-XXX1,763,6111,741,8381,875,021
Other Support Services 11-000-290-XXX35,41900
Personal Services - Employee Benefits 11-XXX-XXX-2XX5,119,2796,297,7046,534,470
Food Services 11-000-310-XXX62,00000
Total Support Services Expenditures 18,724,08321,515,90921,884,643
TOTAL GENERAL CURRENT EXPENSE 37,061,59439,899,02641,194,410
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-60400200,000
Interest Earned on Capital Reserve 10-60402,0002,050
Equipment 12-XXX-XXX-73X471,880367,326101,136
Facilities Acquisition and Construction Services 12-000-4XX-XXX222,698342,523458,420
TOTAL CAPITAL EXPENDITURES 694,578711,849761,606
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX82,74453,04687,720
Total Summer School 82,74453,04687,720
TOTAL SPECIAL SCHOOLS 82,74453,04687,720
OPERATING BUDGET GRAND TOTAL 37,838,91640,663,92142,043,736
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX013,49613,496
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX6,70900
Total State Projects 6,70900
Federal Projects:
Title VI 20-XXX-XXX-XXX5,78040,8670
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX453,246479,194406,858
Other Special Projects 20-XXX-XXX-XXX347,758374,038320,000
Total Federal Projects 806,784894,099726,858
TOTAL GRANTS AND ENTITLEMENTS 813,493907,595740,354
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,304,0272,294,7572,308,997
TOTAL REPAYMENT OF DEBT 2,304,0272,294,7572,308,997
Total Expenditures 40,956,43643,866,27345,093,087

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/06
Audited
Balance
6/30/07
Estimated
Balance
6/30/08
Estimated
Balance
6/30/09
Unreserved:
  General Operating Budget947,417776,757776,757776,757
  Repayment of Debt205,418410,419205,0010
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve66,19867,76669,766271,816
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve1,274,9442,542,5281,576,34230,000
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2005-06
Actual
2006-07
Actual
2007-08
Original
Budget
2007-08
Revised
Budget
2008-09
Proposed
Budget
Total Comparative Per Pupil Cost11,30811,79512,38912,74313,112
Total Classroom Instruction6,9547,2577,3907,5167,834
Classroom-Salaries and Benefits6,5776,7046,9677,0987,372
Classroom-General Supplies and Textbooks318505286286310
Classroom-Purchased Services and Other5948138132152
Total Support Services1,4941,5941,8711,9082,011
Support Services-Salaries and Benefits1,3611,4801,6881,7311,826
Total Administrative Costs1,1811,1871,2991,4541,402
Administration-Salaries and Benefits9759861,0621,1411,135
Total Operations and Maintenance of Plant1,2101,2921,3771,4071,384
Operations & Maintenance of Plant-Salary & Ben.746810824840829
Total Food Services Costs1822000
Total Extracurricular Costs400422427430451
Total Equipment Costs14016613213035
Employee Benefits as a % of Salaries18.52124.724.624.5

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2008 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 2007-08 revised appropriations and the 2008-09 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
  • Garbage Pickup
  • Gasoline
  • Salt for Snow Removal
  • Grounds Equipment
  • A.C.E.S. Program - Natural Gas
  • A.C.E.S. Program - Electric
  • ACT Telephone Services
  • Ed DAta School Purchasing Co-Op
  • Transportation Services
  • Bus Maintenance
  • Bus Bidding Services
  • Professional Development
  • Paving Services

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy34,219,012 (A)
Estimated Net Taxable Valuation (as of 01/15/2008)1,836,199,720 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.8636 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy35,590,058 (D)
Estimated Net Taxable Valuation (as of 01/15/2008)1,836,199,720 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.9382 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy34,219,012 (G)
Estimated Equalized Valuation (as of 10/01/2007)3,429,114,197 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.9979 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy35,590,058 (J)
Estimated Equalized Valuation (as of 10/01/2007)3,429,114,197 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.0379 (L)