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User Friendly Budgets
2008

UNION - CLARK TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time2,1462,0662,234
Pupils on Roll Regular Shared-Time544540
spacing
Pupils on Roll - Special Full-Time201238238
Pupils on Roll - Special Shared-Time2000
Private School Placements182020
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Pupils Sent to Other Dists-Spec Ed Prog111010
Pupils Received189159160
Pupils in State Facilities100

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,058,027 1,640,971
Revenues from Local Sources:
Local Tax Levy 10-1210 25,981,824 26,197,299 26,415,699
Tuition 10-1300 1,485,749 1,552,608 1,622,475
Unrestricted Miscellaneous Revenues 10-1XXX 407,074 100,000 400,000
SUBTOTAL  27,874,647 27,849,907 28,438,174
Revenues from State Sources:
Transportation Aid 10-3120 216,430 216,430 0
Special Education Aid 10-3130 992,178 992,178 0
Bilingual Education 10-3140 28,014 28,014 0
Stabilization Aid 10-3171 18,742 18,742 0
Extraordinary Aid 10-3131 97,102 0 238,797
Consolidated Aid 10-3195 249,832 249,832 0
Additional Formula Aid 10-3196 45,156 91,667 0
Other State Aids 10-3XXX 11,252 0 0
Categorical Special Education Aid 10-3132 0 0 1,161,428
Equalization Aid 10-3176 0 0 168,930
Categorical Security Aid 10-3177 0 0 156,097
Categorical Transportation Aid 10-3121 0 0 227,880
SUBTOTAL  1,658,706 1,596,863 1,953,132
Adjustment for Prior Year Encumbrances  0 151,035 0
Actual Revenues (Over)/Under Expenditures  -1,051,311 0 0
TOTAL OPERATING BUDGET  28,482,042 30,655,832 32,032,277
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 20,445 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 512,307 450,000 450,000
TOTAL REVENUES FROM STATE SOURCES  512,307 450,000 450,000
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 523,064 454,873 454,873
Other 20-4XXX 43,895 67,000 40,000
TOTAL REVENUES FROM FEDERAL SOURCES  566,959 521,873 494,873
TOTAL GRANTS AND ENTITLEMENTS  1,099,711 971,873 944,873
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 691,660 564,242
Transfers from Other Funds 40-5200 538,432 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 889,712 718,543 863,709
TOTAL REVENUES FROM LOCAL SOURCES  889,712 718,543 863,709
Revenues from State Sources:
Debt Service Aid Type II 40-3160 0 43,765 56,271
TOTAL LOCAL REPAYMENT OF DEBT  1,428,144 1,453,968 1,484,222
Actual Revenues (Over)/Under Expenditures  -144,104 0 0
TOTAL REPAYMENT OF DEBT  1,284,040 1,453,968 1,484,222
TOTAL REVENUES/SOURCES  30,865,793 33,081,673 34,461,372

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX9,871,46210,296,02611,181,070
Special Education 11-2XX-100-XXX1,970,1922,112,3052,093,588
Basic Skills/Remedial 11-230-100-XXX189,532248,870208,795
Bilingual Education 11-240-100-XXX92,23297,42795,255
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX227,737222,000197,000
School Sponsored Athletics 11-402-100-XXX505,265530,227597,837
Support Services:
Tuition 11-000-100-XXX1,580,0622,053,0512,198,932
Attendance and Social Work Services 11-000-211-XXX49,26152,83053,505
Health Services 11-000-213-XXX310,962322,649328,965
Students - Related & Extraordinary 11-000-216,217415,777461,424562,919
Guidance 11-000-218-XXX851,300900,466912,341
Child Study Teams 11-000-219-XXX535,822577,113573,910
Improvement of Instructional Services 11-000-221-XXX1,007,4141,224,7251,273,411
Educational Media Services - School Library 11-000-222-XXX413,395434,752465,166
Instructional Staff Training Services 11-000-223-XXX17,10920,48920,000
General Administration 11-000-230-XXX1,045,3771,104,062909,290
School Administration 11-000-240-XXX866,046831,554942,817
Central Svcs & Admin Info Technology 11-000-25X-XXX422,193375,070401,746
Operation and Maintenance of Plant Services 11-000-26X-XXX3,039,5543,307,2123,454,072
Student Transportation Services 11-000-270-XXX949,3671,074,6961,150,700
Personal Services - Employee Benefits 11-XXX-XXX-2XX4,117,8074,408,8844,410,958
Total Support Services Expenditures 15,621,44617,148,97717,658,732
TOTAL GENERAL CURRENT EXPENSE 28,477,86630,655,83232,032,277
CAPITAL EXPENDITURES
Facilities Acquisition and Construction Services 12-000-4XX-XXX4,17600
TOTAL CAPITAL EXPENDITURES 4,17600
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 28,482,04230,655,83232,032,277
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX20,44500
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX71,30774,25074,250
Nonpublic Auxiliary Services 20-XXX-XXX-XXX97,79686,40086,400
Nonpublic Handicapped Services 20-XXX-XXX-XXX195,639146,250146,250
Nonpublic Nursing Services 20-XXX-XXX-XXX96,08089,10089,100
Nonpublic Technology Initiative 20-XXX-XXX-XXX51,48554,00054,000
Total State Projects 512,307450,000450,000
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX523,064454,873454,873
Other Special Projects 20-XXX-XXX-XXX43,89567,00040,000
Total Federal Projects 566,959521,873494,873
TOTAL GRANTS AND ENTITLEMENTS 1,099,711971,873944,873
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,284,0401,453,9681,484,222
TOTAL REPAYMENT OF DEBT 1,284,0401,453,9681,484,222
Total Expenditures 30,865,79333,081,67334,461,372

 

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 Budget726,928678,631678,631610,096
  Repayment of Debt1,111,7981,255,902564,2420
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve1,627,4582,629,8271,572,4360
      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 Cost9,87611,10411,15211,66011,430
Total Classroom Instruction5,8126,4296,4516,7186,597
Classroom-Salaries and Benefits5,3166,0226,0766,3216,144
Classroom-General Supplies and Textbooks259239198212213
Classroom-Purchased Services and Other237168178186241
Total Support Services1,5171,9162,0172,1022,038
Support Services-Salaries and Benefits1,4481,8221,8921,9681,910
Total Administrative Costs948995929968968
Administration-Salaries and Benefits730802721750771
Total Operations and Maintenance of Plant1,2531,3831,3851,4881,452
Operations & Maintenance of Plant-Salary & Ben.270323326339353
Total Food Services Costs00000
Total Extracurricular Costs347381369385374
Total Equipment Costs00000
Employee Benefits as a % of Salaries24.923.924.324.323

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
  • THE SCHOOL DISTRICT HAS SHARED SERVICES WITH THE MUNICIPAL TOWNSHIP FOR
  • SNOW REMOVAL, USE OF THE ATHLETIC FIELDS,USE OF GROUNDS EQUIPMENT FROM
  • THE DEPARTMENT OF PUBLIC WORKS, AND PARKING LOT PAVING.
  • THE SCHOOL DISTRICT HAS SHARED SERVICES WITH THE UNION COUNTY EDUCATION
  • COMMISSION FOR TRANSPORTATION. THE DISTRICT ALSO HAS SHARED SERVICES AS
  • A MEMBER OF THE MORRIS UNION JOINTURE COMMISSION FOR TRANSPORTATION.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy26,415,699 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)719,004,044 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1003.6739 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy27,279,408 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)719,004,044 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1003.7941 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy26,415,699 (G)
Estimated Equalized Valuation (as of 10/01/2007)2,773,813,416 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.9523 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy27,279,408 (J)
Estimated Equalized Valuation (as of 10/01/2007)2,773,813,416 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.9835 (L)