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User Friendly Budgets
2008

UNION - NEW PROVIDENCE BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time1,9831,9651,980
Pupils on Roll Regular Shared-Time155
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Pupils on Roll - Special Full-Time235224220
Pupils on Roll - Special Shared-Time440
Private School Placements313130
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Pupils Sent to Other Districts-Reg Prog0011
Pupils Sent to Other Dists-Spec Ed Prog121515
Pupils Received42130

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 870,052 951,232
Revenues from Local Sources:
Local Tax Levy 10-1210 26,562,548 27,601,938 28,595,315
Tuition 10-1300 42,730 57,950 95,175
Unrestricted Miscellaneous Revenues 10-1XXX 311,706 270,000 274,000
SUBTOTAL  26,916,984 27,929,888 28,964,490
Revenues from State Sources:
Transportation Aid 10-3120 94,042 94,042 0
Special Education Aid 10-3130 993,490 993,490 0
Bilingual Education 10-3140 25,660 25,660 0
Stabilization Aid 10-3171 89,311 89,311 0
Extraordinary Aid 10-3131 120,402 0 231,998
Consolidated Aid 10-3195 142,866 142,866 0
Additional Formula Aid 10-3196 40,361 81,933 0
Categorical Special Education Aid 10-3132 0 0 1,167,733
Categorical Security Aid 10-3177 0 0 156,656
Categorical Transportation Aid 10-3121 0 0 156,283
SUBTOTAL  1,506,132 1,427,302 1,712,670
Adjustment for Prior Year Encumbrances  0 1,023,687 0
Actual Revenues (Over)/Under Expenditures  -655,829 0 0
TOTAL OPERATING BUDGET  27,767,287 31,250,929 31,628,392
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 167,169 177,537 132,872
TOTAL REVENUES FROM STATE SOURCES  167,169 177,537 132,872
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 417,418 434,925 434,590
Other 20-4XXX 48,381 56,241 38,753
TOTAL REVENUES FROM FEDERAL SOURCES  465,799 491,166 473,343
TOTAL GRANTS AND ENTITLEMENTS  632,968 668,703 606,215
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 790,769 974,002 1,145,888
TOTAL REVENUES FROM LOCAL SOURCES  790,769 974,002 1,145,888
Revenues from State Sources:
Debt Service Aid Type II 40-3160 100,604 422,103 346,352
TOTAL LOCAL REPAYMENT OF DEBT  891,373 1,396,105 1,492,240
TOTAL REPAYMENT OF DEBT  891,373 1,396,105 1,492,240
TOTAL REVENUES/SOURCES  29,291,628 33,315,737 33,726,847

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX10,669,57911,422,04711,510,750
Special Education 11-2XX-100-XXX1,848,3711,860,5351,978,688
Basic Skills/Remedial 11-230-100-XXX260,536273,254282,080
Bilingual Education 11-240-100-XXX59,55363,22164,621
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX218,626229,567232,473
School Sponsored Athletics 11-402-100-XXX561,049658,712674,449
Other Instructional Programs 11-4XX-100-XXX6,0006,6006,600
Support Services:
Tuition 11-000-100-XXX1,721,4582,137,7052,171,694
Attendance and Social Work Services 11-000-211-XXX28,34328,74329,568
Health Services 11-000-213-XXX214,612219,027224,927
Students - Related & Extraordinary 11-000-216,217566,488645,381601,661
Guidance 11-000-218-XXX554,920642,192675,101
Child Study Teams 11-000-219-XXX700,071779,013770,358
Improvement of Instructional Services 11-000-221-XXX482,195604,456574,370
Educational Media Services - School Library 11-000-222-XXX356,585374,889382,095
Instructional Staff Training Services 11-000-223-XXX36,67345,33345,718
General Administration 11-000-230-XXX557,122761,397669,584
School Administration 11-000-240-XXX1,150,1471,291,5791,320,891
Central Svcs & Admin Info Technology 11-000-25X-XXX542,975609,448611,639
Operation and Maintenance of Plant Services 11-000-26X-XXX2,418,6192,405,7492,433,083
Student Transportation Services 11-000-270-XXX849,022905,239905,498
Personal Services - Employee Benefits 11-XXX-XXX-2XX3,852,9215,241,6465,456,181
Total Support Services Expenditures 14,032,15116,691,79716,872,368
TOTAL GENERAL CURRENT EXPENSE 27,655,86531,205,73331,622,029
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X99,41531,7966,363
TOTAL CAPITAL EXPENDITURES 99,41531,7966,363
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX12,00713,4000
Total Summer School 12,00713,4000
TOTAL SPECIAL SCHOOLS 12,00713,4000
OPERATING BUDGET GRAND TOTAL 27,767,28731,250,92931,628,392
GRANTS AND ENTITLEMENTS
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX11,64111,4579,166
Nonpublic Auxiliary Services 20-XXX-XXX-XXX63,08062,01549,447
Nonpublic Handicapped Services 20-XXX-XXX-XXX68,03480,03955,038
Nonpublic Nursing Services 20-XXX-XXX-XXX15,89015,82612,661
Nonpublic Technology Initiative 20-XXX-XXX-XXX8,5248,2006,560
Total State Projects 167,169177,537132,872
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX417,418434,925434,590
Other Special Projects 20-XXX-XXX-XXX48,38156,24138,753
Total Federal Projects 465,799491,166473,343
TOTAL GRANTS AND ENTITLEMENTS 632,968668,703606,215
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX891,3731,396,1051,492,240
TOTAL REPAYMENT OF DEBT 891,3731,396,1051,492,240
Total Expenditures 29,291,62833,315,73733,726,847

 

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 Budget530,547555,346602,446602,446
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve93939393
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve1,152,0521,821,284951,2320
      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 Cost10,98011,31812,19212,83912,960
Total Classroom Instruction6,7136,9217,4837,7397,876
Classroom-Salaries and Benefits6,4466,4857,1247,3547,519
Classroom-General Supplies and Textbooks250415340363337
Classroom-Purchased Services and Other1721202220
Total Support Services1,4971,5701,7561,8721,858
Support Services-Salaries and Benefits1,3491,4021,6061,6841,694
Total Administrative Costs1,2171,1871,3221,4641,440
Administration-Salaries and Benefits9899871,1051,2051,220
Total Operations and Maintenance of Plant1,1311,2101,1731,2521,265
Operations & Maintenance of Plant-Salary & Ben.667683716749756
Total Food Services Costs00000
Total Extracurricular Costs397404429480490
Total Equipment Costs344511143
Employee Benefits as a % of Salaries22.82124.226.226.8

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
  • Office Space- Have BOE offices within Borough Hall complex
  • Garbage/Recycling Services- Between BOE & municipality
  • Gasoline- Between BOE & municipality
  • Equipment Sharing- Between BOE & municipality
  • Labor Sharing- Between BOE & municipality
  • Fertilizer, Aeration and Seeding- Between BOE & municipality
  • Office Cleaning Services- Between BOE & municipality
  • County Co-ops (Paving)- Between BOE & municipality
  • Commission Co-op (Bus Purchasing)- Between BOE & MUJC
  • Clasroom Supplies Purchasing- Many districts throughout State (Ed Data)
  • Electrical Services- Between BOE & municipality
  • Reverse 911 Services- Between BOE & municipality
  • School Resourse Officer- Between BOE & municipality
  • Technology Support Services- Between BOE & municipality
  • A.C.E.S. Program; Natural Gas Purchase- Many districts throughout State
  • A.C.E.S. Program; Electric Purchase- Many districts throughout State
  • Transportation Servies- Between BOE, MUJC and UCESC

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy28,595,315 (A)
Estimated Net Taxable Valuation (as of 01/01/2008)1,297,140,632 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1002.2045 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy29,741,203 (D)
Estimated Net Taxable Valuation (as of 01/01/2008)1,297,140,632 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1002.2928 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy28,595,315 (G)
Estimated Equalized Valuation (as of 10/01/2007)2,543,936,986 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.1241 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy29,741,203 (J)
Estimated Equalized Valuation (as of 10/01/2007)2,543,936,986 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.1691 (L)