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User Friendly Budgets
2008

UNION - MORRIS-UNION JOINTURE COM

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual		October 15, 2007
Actual		October 15, 2008
Estimated
Pupils Received00365

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual		2007-08
Revised		2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 3,482,825 3,220,721
Transfers from Other Funds 10-5200 5,890 0 0
Revenues from Local Sources:
Tuition 10-1300 23,541,286 27,262,810 31,360,493
Unrestricted Miscellaneous Revenues 10-1XXX 1,957,864 964,700 1,044,655
SUBTOTAL  25,499,150 28,227,510 32,405,148
Adjustment for Prior Year Encumbrances  0 30,104 0
Actual Revenues (Over)/Under Expenditures  -4,632,890 0 0
TOTAL OPERATING BUDGET  20,872,150 31,740,439 35,625,869
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 8,278 4,888 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 5,197 250,000 0
TOTAL REVENUES FROM STATE SOURCES  5,197 250,000 0
Revenues from Federal Sources:
Other 20-4XXX 44,080 6,597 0
TOTAL REVENUES FROM FEDERAL SOURCES  44,080 6,597 0
TOTAL GRANTS AND ENTITLEMENTS  57,555 261,485 0
TOTAL REVENUES/SOURCES  20,929,705 32,001,924 35,625,869

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures		2007-08
Rev. Approp.		2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Special Education 11-2XX-100-XXX14,623,27520,157,40222,461,298
Support Services:
Health Services 11-000-213-XXX109400400
Improvement of Instructional Services 11-000-221-XXX1,9442,9002,900
Instructional Staff Training Services 11-000-223-XXX0100100
General Administration 11-000-230-XXX920,062994,3021,035,749
Central Svcs & Admin Info Technology 11-000-25X-XXX576,3351,641,5192,870,017
Operation and Maintenance of Plant Services 11-000-26X-XXX136,536221,725193,965
Personal Services - Employee Benefits 11-XXX-XXX-2XX3,948,4455,580,2696,528,572
Food Services 11-000-310-XXX113,14100
Total Support Services Expenditures 5,696,5728,441,21510,631,703
TOTAL GENERAL CURRENT EXPENSE 20,319,84728,598,61733,093,001
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X131,920499,670221,983
Facilities Acquisition and Construction Services 12-000-4XX-XXX420,3832,642,1522,310,885
TOTAL CAPITAL EXPENDITURES 552,3033,141,8222,532,868
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 20,872,15031,740,43935,625,869
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX8,2784,8880
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX5,197250,0000
Total State Projects 5,197250,0000
Federal Projects:
Other Special Projects 20-XXX-XXX-XXX44,0806,5970
Total Federal Projects 44,0806,5970
TOTAL GRANTS AND ENTITLEMENTS 57,555261,4850
REPAYMENT OF DEBT
Total Expenditures 20,929,70532,001,92435,625,869

 

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 Budget10,675,77715,339,17811,856,3538,635,632
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0000
      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 Cost66,07965,777000
Total Classroom Instruction60,84260,328000
Classroom-Salaries and Benefits57,22356,962000
Classroom-General Supplies and Textbooks1,3591,471000
Classroom-Purchased Services and Other2,2601,895000
Total Support Services8597000
Support Services-Salaries and Benefits8520000
Total Administrative Costs3,5804,628000
Administration-Salaries and Benefits2,6013,664000
Total Operations and Maintenance of Plant369447000
Operations & Maintenance of Plant-Salary & Ben.91141000
Total Food Services Costs430368000
Total Extracurricular Costs00000
Total Equipment Costs989429000
Employee Benefits as a % of Salaries25.426.836.829.531

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.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy0 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)0 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x100 . (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy0 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)0 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x100 . (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy0 (G)
Estimated Equalized Valuation (as of 10/01/2007)0 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x100 . (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy0 (J)
Estimated Equalized Valuation (as of 10/01/2007)0 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x100 . (L)