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User Friendly Budgets
2008

UNION - LINDEN CITY

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time5,2505,2625,319
Pupils on Roll Regular Shared-Time343843
spacing
Pupils on Roll - Special Full-Time925876921
Pupils on Roll - Special Shared-Time384242
Private School Placements102119133
spacing
Pupils Sent to Other Dists-Spec Ed Prog424861
Pupils Received323
Pupils in State Facilities1177

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 2,500,000 4,552,344
Withdrawal from Cap Res-for Local Share 10-307 0 1,901,276 200
Revenues from Local Sources:
Local Tax Levy 10-1210 68,458,631 71,756,468 71,631,468
Tuition 10-1300 40,048 59,290 32,113
Interest Earned on Capital Reserve Funds 10-1XXX 98,545 0 200
Other Restricted Miscellaneous Revenues 10-1XXX 1,166 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 1,310,574 450,000 626,476
SUBTOTAL  69,908,964 72,265,758 72,290,257
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 4,626,218 4,626,218 0
Transportation Aid 10-3120 951,769 951,769 0
Special Education Aid 10-3130 4,613,942 4,613,942 0
Bilingual Education 10-3140 402,708 402,708 0
Aid for Adult and Post-Graduate Programs 10-3191 5,726 0 0
Extraordinary Aid 10-3131 309,873 0 471,025
Consolidated Aid 10-3195 673,880 679,606 0
Additional Formula Aid 10-3196 492,147 999,059 0
Other State Aids 10-3XXX 526,249 691,180 1,135,558
Categorical Special Education Aid 10-3132 0 0 3,400,482
Equalization Aid 10-3176 0 0 16,041,725
Categorical Security Aid 10-3177 0 0 1,651,447
Categorical Transportation Aid 10-3121 0 0 906,042
SUBTOTAL  12,602,512 12,964,482 23,606,279
Adjustment for Prior Year Encumbrances  0 164,062 0
Actual Revenues (Over)/Under Expenditures  -2,612,268 0 0
TOTAL OPERATING BUDGET  79,899,208 89,795,578 100,449,080
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 286,888 50,000 0
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 189,118 0 0
Demonstrably Effect Prog Aid - Pr Year Carryover 20-3212 252,687 76,351 0
Early Childhood Program Aid 20-3211 3,047,743 3,047,743 0
Demonstrably Effective Program Aid 20-3212 1,871,015 2,082,924 0
Preschool Education Aid 20-3218 0 0 1,099,642
Other Restricted Entitlements 20-32XX 384,871 315,157 322,116
TOTAL REVENUES FROM STATE SOURCES  5,745,434 5,522,175 1,421,758
Revenues from Federal Sources:
Title I 20-4411-4416 827,175 613,237 548,832
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,508,270 1,280,789 1,283,407
Vocational Education 20-4430 37,485 0 0
Adult Basic Education 20-4440 100,890 105,740 0
Other 20-4XXX 2,383,138 2,093,304 1,655,063
TOTAL REVENUES FROM FEDERAL SOURCES  4,856,958 4,093,070 3,487,302
Transfers from Operating Budget-PreK/K 20-5200 0 0 83,179
TOTAL GRANTS AND ENTITLEMENTS  10,889,280 9,665,245 4,992,239
TOTAL REVENUES/SOURCES  90,788,488 99,460,823 105,441,319
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Operating Budget-PreK/K 20-5200 0 0 83,179
TOTAL REVENUES/SOURCES NET OF TRANSFERS  90,788,488 99,460,823 105,358,140

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX21,362,32121,679,70827,514,131
Special Education 11-2XX-100-XXX6,603,6026,860,4917,587,253
Basic Skills/Remedial 11-230-100-XXX637,883811,902870,960
Bilingual Education 11-240-100-XXX1,180,1291,174,2481,331,843
Vocational Programs - Local 11-3XX-100-XXX608,148811,2801,076,604
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX157,335315,045327,794
School Sponsored Athletics 11-402-100-XXX614,425729,022764,543
Other Instructional Programs 11-4XX-100-XXX010,0000
Support Services:
Tuition 11-000-100-XXX8,522,75810,826,01311,135,595
Attendance and Social Work Services 11-000-211-XXX122,613126,477132,823
Health Services 11-000-213-XXX932,606975,4761,023,772
Students - Related & Extraordinary 11-000-216,217669,964689,192716,600
Guidance 11-000-218-XXX967,0181,084,2471,122,936
Child Study Teams 11-000-219-XXX1,545,4421,888,2722,580,474
Improvement of Instructional Services 11-000-221-XXX1,987,4102,165,8142,417,606
Educational Media Services - School Library 11-000-222-XXX657,723887,925924,740
Instructional Staff Training Services 11-000-223-XXX66,443116,787187,540
General Administration 11-000-230-XXX1,474,3551,788,7361,764,701
School Administration 11-000-240-XXX2,835,2393,080,2923,239,174
Central Svcs & Admin Info Technology 11-000-25X-XXX1,863,4102,141,1412,127,798
Operation and Maintenance of Plant Services 11-000-26X-XXX8,175,9418,953,29610,245,542
Student Transportation Services 11-000-270-XXX4,650,8524,890,9015,533,824
Personal Services - Employee Benefits 11-XXX-XXX-2XX11,327,36213,328,66014,561,108
Total Support Services Expenditures 45,799,13652,943,22957,714,233
TOTAL GENERAL CURRENT EXPENSE 76,962,97985,334,92597,187,361
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60400200
Equipment 12-XXX-XXX-73X123,097255,000319,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX1,703,5281,843,0002,464,000
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931765,4371,901,2760
TOTAL CAPITAL EXPENDITURES 2,592,0623,999,2762,783,200
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX344,167452,779435,578
Total Summer School 344,167452,779435,578
Other Special Schools:
Instruction 13-4XX-100-XXX0034,000
Total Other Special Schools 0034,000
TOTAL SPECIAL SCHOOLS 344,167452,779469,578
Transfer of Funds to Charter Schools 10-000-100-56X08,5988,941
OPERATING BUDGET GRAND TOTAL 79,899,20889,795,578100,449,080
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX286,88850,0000
Early Childhood Program Aid:
Instruction 20-211-100-XXX2,500,9182,509,6411,109,520
Support Services 20-211-200-XXX735,943538,10273,301
TOTAL EARLY CHILDHOOD PROGRAM AID 3,236,8613,047,7431,182,821
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX1,332,4951,302,1860
Support Services 20-212-200-XXX791,207857,0890
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 2,123,7022,159,2750
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX23,79826,29622,352
Nonpublic Auxiliary Services 20-XXX-XXX-XXX177,657164,141184,116
Nonpublic Handicapped Services 20-XXX-XXX-XXX69,67779,81177,475
Nonpublic Nursing Services 20-XXX-XXX-XXX32,15128,14723,925
Nonpublic Technology Initiative 20-XXX-XXX-XXX17,15916,76214,248
Other Special Projects 20-XXX-XXX-XXX64,42900
Total State Projects 5,745,4345,522,1751,504,937
Federal Projects:
Title I 20-XXX-XXX-XXX827,175613,237548,832
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,508,2701,280,7891,283,407
Vocational Education 20-XXX-XXX-XXX37,48500
Adult Basic Education 20-XXX-XXX-XXX100,890105,7400
Other Special Projects 20-XXX-XXX-XXX2,383,1382,093,3041,655,063
Total Federal Projects 4,856,9584,093,0703,487,302
TOTAL GRANTS AND ENTITLEMENTS 10,889,2809,665,2454,992,239
REPAYMENT OF DEBT
Total Expenditures 90,788,48899,460,823105,441,319
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Local Cont - Transfer to Grants and Entitlements 11-1XX-100-9300083,179
TOTAL EXPENDITURES NET OF TRANSFERS 90,788,48899,460,823105,358,140

 

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 Budget3,960,5533,140,3621,930,9781,792,629
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve2,666,7141,999,82298,54698,546
      Adult Education Programs0000
      Maintenance Reserve23,04024,52024,52024,520
      Legal Reserve1,290,6165,704,6114,413,9950
      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 Cost10,45011,06711,87212,05912,936
Total Classroom Instruction6,3176,7436,9967,1027,801
Classroom-Salaries and Benefits5,9716,3746,6346,7217,367
Classroom-General Supplies and Textbooks250264245262286
Classroom-Purchased Services and Other96105117118149
Total Support Services1,4731,5651,7821,8081,780
Support Services-Salaries and Benefits1,2981,3881,5511,5731,537
Total Administrative Costs1,1321,1121,2401,2791,279
Administration-Salaries and Benefits856858931948965
Total Operations and Maintenance of Plant1,3791,4911,6371,6491,852
Operations & Maintenance of Plant-Salary & Ben.8369109429511,065
Total Food Services Costs00000
Total Extracurricular Costs133143197199205
Total Equipment Costs1820414151
Employee Benefits as a % of Salaries23.724.226.526.526.2

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.

 

Shared Services
  • The Linden Board of Education shares services for the following:
  • 1. City of Linden for garbage collection, facilities for summer programs,
  • fields for athletic events, Channel 36 television.
  • 2. Union County Educational Services Commission for out of district
  • special educationa classes, non-public services for NCLP and IDEA,
  • joint transportation contracts for in and out of district trans-
  • bus transportation for special education students.
  • 3. The district uses E-Rate funding to offset telephone and internet
  • costs.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy71,631,468 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)2,861,742,166 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1002.5031 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy71,631,468 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)2,861,742,166 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1002.5031 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy71,631,468 (G)
Estimated Equalized Valuation (as of 10/01/2007)6,360,695,672 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.1262 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy71,631,468 (J)
Estimated Equalized Valuation (as of 10/01/2007)6,360,695,672 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.1262 (L)