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User Friendly Budgets
2008

UNION - ELIZABETH CITY

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time19,27919,47920,150
spacing
Pupils on Roll - Special Full-Time1,9351,8291,829
Private School Placements205204204
spacing
Pupils Sent to Contracted Preschool Prog555774774
Pupils Sent to Other Districts-Reg Prog10495150
Pupils Sent to Other Dists-Spec Ed Prog136111105
Pupils Received020
Pupils in State Facilities1058181

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 11,378,724 1,571,201
Revenues from Local Sources:
Local Tax Levy 10-1210 37,165,104 38,651,708 40,970,810
Tuition 10-1300 1,252 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 4,184,358 3,100,000 3,100,000
SUBTOTAL  41,350,714 41,751,708 44,070,810
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 107,387,646 107,387,646 0
Supplemental Core Curriculum Standards Aid 10-3112 13,017,568 13,017,568 0
Education Opportunity Aid 10-3117 92,660,953 100,637,540 0
Discretionary Education Opportunity Aid 10-3118 0 12,000,000 0
Transportation Aid 10-3120 1,986,412 1,986,412 0
Special Education Aid 10-3130 11,424,363 11,424,363 0
Bilingual Education 10-3140 4,554,454 4,554,454 0
Extraordinary Aid 10-3131 810,881 0 1,151,029
Consolidated Aid 10-3195 2,281,957 2,281,957 0
Other State Aids 10-3XXX 0 800,000 2,722,950
Categorical Special Education Aid 10-3132 0 0 10,697,669
Education Adequacy Aid 10-3175 0 0 4,019,000
Equalization Aid 10-3176 0 0 236,401,748
Categorical Security Aid 10-3177 0 0 7,256,263
Adjustment Aid 10-3178 0 0 8,960,439
Categorical Transportation Aid 10-3121 0 0 1,783,256
SUBTOTAL  234,124,234 254,089,940 272,992,354
Revenues from Federal Sources:
IMPACT Aid 10-4100 1,790 10,000 0
Medicaid Reimbursement 10-4200 521,765 740,211 482,000
SUBTOTAL  523,555 750,211 482,000
Adjustment for Prior Year Encumbrances  0 1,106,554 0
Actual Revenues (Over)/Under Expenditures  9,128,322 0 0
TOTAL OPERATING BUDGET  285,126,825 309,077,137 319,116,365
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 200,306 195,000 195,000
Revenues from State Sources:
Early Childhood Program Aid 20-3211 34,564,237 16,560,726 0
Demonstrably Effective Program Aid 20-3212 9,198,019 9,198,019 0
Preschool Education Aid 20-3218 0 0 44,825,158
Preschool Expansion Aid 20-3215 0 23,091,959 0
Other Restricted Entitlements 20-32XX 11,492,345 2,319,728 2,319,728
TOTAL REVENUES FROM STATE SOURCES  55,254,601 51,170,432 47,144,886
Revenues from Federal Sources:
Title I 20-4411-4416 8,079,663 9,119,751 9,119,751
I.D.E.A. Part B (Handicapped) 20-4420-4429 5,253,255 5,195,849 5,444,618
Vocational Education 20-4430 0 287,803 287,803
Adult Basic Education 20-4440 221,674 0 0
Private Industry Council (JTPA) 20-4700 22,102 23,449 23,449
Other 20-4XXX 6,156,293 6,577,430 6,577,430
TOTAL REVENUES FROM FEDERAL SOURCES  19,732,987 21,204,282 21,453,051
Transfers from Operating Budget-PreK/K 20-5200 3,020,790 3,118,377 815,232
TOTAL GRANTS AND ENTITLEMENTS  78,208,684 75,688,091 69,608,169
TOTAL REVENUES/SOURCES  363,335,509 384,765,228 388,724,534
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Operating Budget-PreK/K 20-5200 3,020,790 3,118,377 815,232
TOTAL REVENUES/SOURCES NET OF TRANSFERS  360,314,719 381,646,851 387,909,302

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX15,144,68216,804,33514,806,921
Special Education 11-2XX-100-XXX744,327583,661613,619
Bilingual Education 11-240-100-XXX279,152263,416265,812
School Sponsored Athletics 11-402-100-XXX1,727,2731,994,0912,090,312
Community Services Programs/Operations 11-800-330-XXX227,140281,660292,687
Support Services:
Tuition 11-000-100-XXX16,409,93217,382,61920,047,418
Attendance and Social Work Services 11-000-211-XXX562,641642,589676,337
Health Services 11-000-213-XXX195,551503,123552,601
Students - Related & Extraordinary 11-000-216,2175,353,8126,035,2526,052,762
Guidance 11-000-218-XXX662,450744,095481,911
Child Study Teams 11-000-219-XXX5,535,5785,927,9036,266,596
Improvement of Instructional Services 11-000-221-XXX4,397,0864,623,5864,192,249
Educational Media Services - School Library 11-000-222-XXX11,4449,6001,344
Instructional Staff Training Services 11-000-223-XXX231,176195,60545,232
General Administration 11-000-230-XXX4,313,8704,202,0994,316,765
School Administration 11-000-240-XXX234,642418,738538,212
Central Svcs & Admin Info Technology 11-000-25X-XXX7,218,0217,586,2418,322,553
Operation and Maintenance of Plant Services 11-000-26X-XXX33,078,50734,534,68035,099,693
Student Transportation Services 11-000-270-XXX12,381,20613,440,00513,936,159
Personal Services - Employee Benefits 11-XXX-XXX-2XX16,715,69516,685,96117,048,287
Total Support Services Expenditures 107,301,611112,932,096117,578,119
TOTAL GENERAL CURRENT EXPENSE 125,424,185132,859,259135,647,470
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X939,5191,281,9571,676,850
Facilities Acquisition and Construction Services 12-000-4XX-XXX876,022749,733753,050
TOTAL CAPITAL EXPENDITURES 1,815,5412,031,6902,429,900
SPECIAL SCHOOLS
Adult Education - Local:
Instruction 13-602-100-XXX24,4647,7208,000
Support Services 13-602-200-XXX7,03522,68023,600
Total Adult Education - Local 31,49930,40031,600
Evening School for the Foreign Born - Local:
Instruction 13-631-100-XXX05,6005,800
Total Evening School for Foreign-Born - Local 05,6005,800
TOTAL SPECIAL SCHOOLS 31,49936,00037,400
Transfer of Funds to Charter Schools 10-000-100-56X31,51033,06939,622
General Fund Contribution to SBB 10-000-520-930157,824,090174,117,119180,961,973
OPERATING BUDGET GRAND TOTAL 285,126,825309,077,137319,116,365
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX200,306195,000195,000
Early Childhood Program Aid:
Instruction 20-211-100-XXX14,522,23927,663,76929,827,766
Support Services 20-211-200-XXX23,062,78815,082,29315,787,624
Facilities Acquisition and Construction Services 20-211-400-XXX025,00025,000
TOTAL EARLY CHILDHOOD PROGRAM AID 37,585,02742,771,06245,640,390
Demonstrably Effective Program Aid:
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 000
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX147,706180,786180,786
Nonpublic Auxiliary Services 20-XXX-XXX-XXX776,5001,196,0461,196,046
Nonpublic Handicapped Services 20-XXX-XXX-XXX578,787386,205386,205
Nonpublic Nursing Services 20-XXX-XXX-XXX202,108213,025213,025
Nonpublic Technology Initiative 20-XXX-XXX-XXX107,459115,240115,240
Adult Education 20-XXX-XXX-XXX4,97300
Other Special Projects 20-XXX-XXX-XXX9,674,812228,426228,426
Total State Projects 49,077,37245,090,79047,960,118
Federal Projects:
Title I 20-XXX-XXX-XXX1,995,7282,958,2022,958,202
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX5,253,2555,195,8495,444,618
Vocational Education 20-XXX-XXX-XXX0287,803287,803
Adult Basic Education 20-XXX-XXX-XXX221,67400
Private Industry Council (JTPA) 20-XXX-XXX-XXX22,10223,44923,449
Other Special Projects 20-XXX-XXX-XXX5,154,0465,358,4465,358,446
Total Federal Projects 12,646,80513,823,74914,072,518
Grant & Entitlements Cont to SBB 20-XXX-XXX-93016,284,20116,578,5527,380,533
TOTAL GRANTS AND ENTITLEMENTS 78,208,68475,688,09169,608,169
REPAYMENT OF DEBT
Total Expenditures 363,335,509384,765,228388,724,534
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Local Cont - Transfer to Grants and Entitlements 11-1XX-100-9303,020,7903,118,377815,232
TOTAL EXPENDITURES NET OF TRANSFERS 360,314,719381,646,851387,909,302

 

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 Budget18,282,99717,428,5737,621,0506,049,849
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve4,444,472000
      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 Cost13,54314,25214,83515,58415,100
Total Classroom Instruction7,5258,2878,9559,3789,380
Classroom-Salaries and Benefits6,9917,6987,8988,2668,295
Classroom-General Supplies and Textbooks322385335358361
Classroom-Purchased Services and Other213204722753724
Total Support Services2,4802,3512,4312,5582,174
Support Services-Salaries and Benefits2,1062,1052,2002,2981,920
Total Administrative Costs1,3231,2961,3231,3951,395
Administration-Salaries and Benefits1,0551,0521,0861,1391,106
Total Operations and Maintenance of Plant1,9372,0081,9322,0511,945
Operations & Maintenance of Plant-Salary & Ben.1,2441,2281,1841,2421,203
Total Food Services Costs00000
Total Extracurricular Costs95115131138140
Total Equipment Costs6445486271
Employee Benefits as a % of Salaries27.226.225.825.725.2

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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.

 

Advertised Blended Resource SBB Statement
Budget CategoryAccount2006-072007-082008-09
Resources:
General Fund Contribution 15-5200157,824,090174,117,119180,961,973
Restricted State Entitlements 15-32XX9,198,0199,198,0190
Restricted Federal Entitlements 15-44XX7,086,1827,380,5337,380,533
Total SBB Resources 174,108,291190,695,671188,342,506
Appropriations:
Instruction 15-XXX-100-XXX112,644,055122,088,844125,978,513
Support Services 15-XXX-2XX-XXX61,454,08568,582,88762,340,053
Equipment 15-XXX-XXX-73X10,15123,94023,940
Total SBB Appropriations 174,108,291190,695,671188,342,506

 

Shared Services
  • 1. Participate in transportation jointures and educational services with
  • Union County Educational Services.
  • 2. Utilize State of New Jersey Cooperative Purchasing Contracts to obtain
  • benefits in pricing, product quality and contract process efficiencies
  • 3. Participate in the Alliance for Competitive Energy Servicies
  • Cooperative Pricing System for the purchase of natural gas supply
  • services.
  • 4. Participate in the State of New Jersey Special Education Medicaid
  • Initiative and Medicaid Administrative Claiming Programs.
  • 5. Participate in the Schools and Libraries Program of the Universal
  • Service Fund, E-Rate, to obtain affordable telecommunications and
  • Internet access.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy40,970,810 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)905,207,567 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1004.5261 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy40,970,810 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)905,207,567 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1004.5261 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy40,970,810 (G)
Estimated Equalized Valuation (as of 10/01/2007)9,212,942,198 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.4447 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy40,970,810 (J)
Estimated Equalized Valuation (as of 10/01/2007)9,212,942,198 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.4447 (L)