>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>UNION  >>RAHWAY CITY

User Friendly Budgets
2008

UNION - RAHWAY CITY

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time3,3133,2963,376
Pupils on Roll Regular Shared-Time373434
spacing
Pupils on Roll - Special Full-Time556538541
Pupils on Roll - Special Shared-Time514646
Private School Placements464242
spacing
Pupils Sent to Other Districts-Reg Prog111
Pupils Sent to Other Dists-Spec Ed Prog443838
Pupils Received433
Pupils in State Facilities944

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Revenues from Local Sources:
Local Tax Levy 10-1210 31,181,917 32,455,760 32,606,723
Tuition 10-1300 37,654 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 13,858 7,000 5,000
Unrestricted Miscellaneous Revenues 10-1XXX 231,531 171,026 171,026
SUBTOTAL  31,464,960 32,633,786 32,782,749
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 7,409,197 7,409,197 0
Transportation Aid 10-3120 709,149 709,149 0
Special Education Aid 10-3130 3,053,951 3,053,951 0
Bilingual Education 10-3140 167,670 167,670 0
Extraordinary Aid 10-3131 119,559 0 153,591
Consolidated Aid 10-3195 432,955 432,955 0
Additional Formula Aid 10-3196 445,066 903,484 0
Other State Aids 10-3XXX 343,608 1,296,641 0
Categorical Special Education Aid 10-3132 0 0 2,097,550
Equalization Aid 10-3176 0 0 16,078,875
Categorical Security Aid 10-3177 0 0 1,057,415
Categorical Transportation Aid 10-3121 0 0 633,564
SUBTOTAL  12,681,155 13,973,047 20,020,995
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 80,917 20,000 20,000
SUBTOTAL  80,917 20,000 20,000
Adjustment for Prior Year Encumbrances  0 23,214 0
Actual Revenues (Over)/Under Expenditures  422,008 0 0
TOTAL OPERATING BUDGET  44,649,040 46,650,047 52,823,744
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 124,687 53,700 0
Revenues from State Sources:
Early Childhood Program Aid 20-3211 1,874,684 1,871,693 0
Demonstrably Effective Program Aid 20-3212 1,190,912 1,190,912 0
Preschool Education Aid 20-3218 0 0 627,410
Other Restricted Entitlements 20-32XX 123,514 222,096 26,410
TOTAL REVENUES FROM STATE SOURCES  3,189,110 3,284,701 653,820
Revenues from Federal Sources:
Title I 20-4411-4416 553,395 552,055 525,946
I.D.E.A. Part B (Handicapped) 20-4420-4429 973,845 973,941 1,026,788
Other 20-4XXX 360,096 260,673 290,244
TOTAL REVENUES FROM FEDERAL SOURCES  1,887,336 1,786,669 1,842,978
TOTAL GRANTS AND ENTITLEMENTS  5,201,133 5,125,070 2,496,798
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 728,932 0
Transfers from Other Funds 40-5200 768,192 290,000 0
Revenues from Local Sources:
Local Tax Levy 40-1210 1,424,930 344,141 1,078,853
Miscellaneous 40-1XXX 11,893 0 0
TOTAL REVENUES FROM LOCAL SOURCES  1,436,823 344,141 1,078,853
Revenues from State Sources:
Debt Service Aid Type II 40-3160 406,224 360,308 294,602
TOTAL LOCAL REPAYMENT OF DEBT  2,611,239 1,723,381 1,373,455
Actual Revenues (Over)/Under Expenditures  -915,797 0 0
TOTAL REPAYMENT OF DEBT  1,695,442 1,723,381 1,373,455
TOTAL REVENUES/SOURCES  51,545,615 53,498,498 56,693,997

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX13,092,35613,520,44415,884,349
Special Education 11-2XX-100-XXX3,861,5434,324,6264,844,854
Basic Skills/Remedial 11-230-100-XXX785,237795,8001,745,677
Bilingual Education 11-240-100-XXX328,531346,063514,173
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX187,613218,779318,079
School Sponsored Athletics 11-402-100-XXX529,849551,976619,723
Support Services:
Tuition 11-000-100-XXX3,853,9243,477,3173,404,634
Attendance and Social Work Services 11-000-211-XXX115,620224,977263,634
Health Services 11-000-213-XXX463,812442,536551,195
Students - Related & Extraordinary 11-000-216,217870,2481,010,7061,132,076
Guidance 11-000-218-XXX781,440946,0401,162,555
Child Study Teams 11-000-219-XXX1,076,6621,138,0941,190,976
Improvement of Instructional Services 11-000-221-XXX864,219886,633876,002
Educational Media Services - School Library 11-000-222-XXX370,085305,610365,170
Instructional Staff Training Services 11-000-223-XXX7,72041,00446,340
General Administration 11-000-230-XXX1,048,5841,148,9611,204,980
School Administration 11-000-240-XXX2,279,3032,277,7442,291,772
Central Svcs & Admin Info Technology 11-000-25X-XXX734,811798,440836,526
Operation and Maintenance of Plant Services 11-000-26X-XXX3,233,9863,612,3934,149,676
Student Transportation Services 11-000-270-XXX2,880,4632,498,8752,826,593
Personal Services - Employee Benefits 11-XXX-XXX-2XX6,762,4358,021,3928,420,897
Total Support Services Expenditures 25,343,31226,830,72228,723,026
TOTAL GENERAL CURRENT EXPENSE 44,128,44146,588,41052,649,881
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60407,0005,000
Equipment 12-XXX-XXX-73X9,91413,117131,263
Facilities Acquisition and Construction Services 12-000-4XX-XXX334,64700
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931162,93400
TOTAL CAPITAL EXPENDITURES 507,49520,117136,263
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX13,10422,65837,600
Total Summer School 13,10422,65837,600
TOTAL SPECIAL SCHOOLS 13,10422,65837,600
Transfer of Funds to Charter Schools 10-000-100-56X018,8620
OPERATING BUDGET GRAND TOTAL 44,649,04046,650,04752,823,744
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX124,68753,7000
Early Childhood Program Aid:
Instruction 20-211-100-XXX1,406,3091,491,734501,595
Support Services 20-211-200-XXX468,375379,959125,815
TOTAL EARLY CHILDHOOD PROGRAM AID 1,874,6841,871,693627,410
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX1,099,6541,190,9120
Support Services 20-212-200-XXX91,25800
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 1,190,9121,190,9120
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX4,0576,7146,929
Nonpublic Auxiliary Services 20-XXX-XXX-XXX4494,1750
Nonpublic Handicapped Services 20-XXX-XXX-XXX6,54810,4611,860
Nonpublic Nursing Services 20-XXX-XXX-XXX6,0147,94512,661
Nonpublic Technology Initiative 20-XXX-XXX-XXX3,1594,2804,960
Other Special Projects 20-XXX-XXX-XXX103,287188,5210
Total State Projects 3,189,1103,284,701653,820
Federal Projects:
Title I 20-XXX-XXX-XXX553,395552,055525,946
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX973,845973,9411,026,788
Other Special Projects 20-XXX-XXX-XXX360,096260,673290,244
Total Federal Projects 1,887,3361,786,6691,842,978
TOTAL GRANTS AND ENTITLEMENTS 5,201,1335,125,0702,496,798
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,695,4421,723,3811,373,455
TOTAL REPAYMENT OF DEBT 1,695,4421,723,3811,373,455
Total Expenditures 51,545,61553,498,49856,693,997

 

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 Budget525,088861,605923,958923,958
  Repayment of Debt1915,79800
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve346,456197,380204,380209,380
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve626,428000
      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 Cost9,97410,41310,64111,44712,050
Total Classroom Instruction6,2266,5706,5597,0197,398
Classroom-Salaries and Benefits5,9346,2756,2516,6867,040
Classroom-General Supplies and Textbooks209212222239257
Classroom-Purchased Services and Other83838694101
Total Support Services1,3681,4401,4951,6591,726
Support Services-Salaries and Benefits1,2021,2331,2581,3871,455
Total Administrative Costs1,1941,2461,2451,3121,305
Administration-Salaries and Benefits9669849851,0351,012
Total Operations and Maintenance of Plant9209419711,0551,182
Operations & Maintenance of Plant-Salary & Ben.480535521571644
Total Food Services Costs00000
Total Extracurricular Costs196214212232274
Total Equipment Costs730333
Employee Benefits as a % of Salaries24.825.526.92726.2

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
  • 1.We have an interlocal agreement with the City of Rahway Public Works
  • Dept.to provide Ground Maintenance and also some Building Maintenance
  • when appropriate.
  • 2.We are the lead district with three other districts in providing
  • teacher training for the Amistad implementation across the Curriculum
  • of all subjects.
  • 3.We have a relationship with the County of Union Parks and Recreation
  • Department for approval to use Madison Avenue County Park and Rahway
  • River Park for Soccer,Baseball,Softball,Track and Phys Ed Programs.
  • 4.We also share our Facilities with the City of Rahway Recreation Dept.
  • for use of some of their Recreation Programs.
  • 5.We share our Four Elementary School Facilities with the local YMCA for
  • their After School Care Program. In return, they allow the School
  • District to use their pool for the Swim Team during their season for
  • competition and practice.
  • 6.We are also involved in a State Wide Purchasing Cooperative Program
  • with other school districts throughout the State which saves the
  • School District hundreds of thousands of dollars per year in Supplies
  • and Materials.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy32,606,723 (A)
Estimated Net Taxable Valuation (as of 01/01/2008)1,521,392,355 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1002.1432 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy33,685,576 (D)
Estimated Net Taxable Valuation (as of 01/01/2008)1,521,392,355 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1002.2141 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy32,606,723 (G)
Estimated Equalized Valuation (as of 10/01/2007)3,538,069,996 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.9216 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy33,685,576 (J)
Estimated Equalized Valuation (as of 10/01/2007)3,538,069,996 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.9521 (L)