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User Friendly Budgets
2008

UNION - SCOTCH PLAINS-FANWOOD REG

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time4,6494,6384,642
Pupils on Roll Regular Shared-Time311717
spacing
Pupils on Roll - Special Full-Time663681681
Pupils on Roll - Special Shared-Time151212
Private School Placements667277
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Pupils Sent to Other Districts-Reg Prog111
Pupils Sent to Other Dists-Spec Ed Prog283230
Pupils Received200
Pupils in State Facilities010

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 149,322 835,476
Revenues from Local Sources:
Local Tax Levy 10-1210 62,140,004 65,455,759 67,753,660
Tuition 10-1300 46,197 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 501,762 575,000 675,000
SUBTOTAL  62,687,963 66,030,759 68,428,660
Revenues from State Sources:
Transportation Aid 10-3120 715,918 715,918 0
Special Education Aid 10-3130 2,936,944 2,936,944 0
Bilingual Education 10-3140 28,086 28,086 0
Extraordinary Aid 10-3131 272,743 272,743 449,638
Consolidated Aid 10-3195 315,939 315,939 0
Additional Formula Aid 10-3196 119,907 243,411 0
Other State Aids 10-3XXX 13,151 0 0
Categorical Special Education Aid 10-3132 0 0 2,935,031
Equalization Aid 10-3176 0 0 283,593
Categorical Security Aid 10-3177 0 0 388,268
Categorical Transportation Aid 10-3121 0 0 899,334
SUBTOTAL  4,402,688 4,513,041 4,955,864
Adjustment for Prior Year Encumbrances  0 146,618 0
Actual Revenues (Over)/Under Expenditures  1,300,298 0 0
TOTAL OPERATING BUDGET  68,390,949 70,839,740 74,220,000
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 66,439 0 0
Revenues from State Sources:
Preschool Education Aid 20-3218 0 0 49,500
Other Restricted Entitlements 20-32XX 493,391 266,083 261,493
TOTAL REVENUES FROM STATE SOURCES  493,391 266,083 310,993
Revenues from Federal Sources:
Title I 20-4411-4416 73,308 80,000 75,000
Title VI 20-4417-4418 0 12,646 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,065,608 1,100,000 825,500
Other 20-4XXX 355,675 42,093 0
TOTAL REVENUES FROM FEDERAL SOURCES  1,494,591 1,234,739 900,500
TOTAL GRANTS AND ENTITLEMENTS  2,054,421 1,500,822 1,211,493
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 10,961 0
Revenues from Local Sources:
Local Tax Levy 40-1210 2,487,477 2,410,146 2,343,994
TOTAL REVENUES FROM LOCAL SOURCES  2,487,477 2,410,146 2,343,994
TOTAL LOCAL REPAYMENT OF DEBT  2,487,477 2,421,107 2,343,994
Actual Revenues (Over)/Under Expenditures  1 0 0
TOTAL REPAYMENT OF DEBT  2,487,478 2,421,107 2,343,994
TOTAL REVENUES/SOURCES  72,932,848 74,761,669 77,775,487

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX22,350,39322,626,43223,394,122
Special Education 11-2XX-100-XXX4,959,1004,929,9924,978,124
Basic Skills/Remedial 11-230-100-XXX771,205736,066774,262
Bilingual Education 11-240-100-XXX73,61974,39877,790
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX350,448325,324352,632
School Sponsored Athletics 11-402-100-XXX951,583936,1381,011,413
Community Services Programs/Operations 11-800-330-XXX67,30945,19843,500
Support Services:
Tuition 11-000-100-XXX4,531,5075,186,1585,676,239
Attendance and Social Work Services 11-000-211-XXX94,41996,859101,314
Health Services 11-000-213-XXX751,668739,029762,915
Students - Related & Extraordinary 11-000-216,2172,069,2631,695,3231,871,110
Guidance 11-000-218-XXX1,322,2621,370,7221,326,322
Child Study Teams 11-000-219-XXX1,338,3421,331,3921,386,100
Improvement of Instructional Services 11-000-221-XXX848,192863,052882,199
Educational Media Services - School Library 11-000-222-XXX825,694789,227830,394
Instructional Staff Training Services 11-000-223-XXX1,144,8571,233,6901,238,165
General Administration 11-000-230-XXX956,2251,040,629941,413
School Administration 11-000-240-XXX2,449,7502,700,6102,736,131
Central Svcs & Admin Info Technology 11-000-25X-XXX1,404,3071,604,8331,528,894
Operation and Maintenance of Plant Services 11-000-26X-XXX6,429,2166,722,1666,924,654
Student Transportation Services 11-000-270-XXX2,815,8562,987,7773,254,165
Personal Services - Employee Benefits 11-XXX-XXX-2XX10,308,90011,435,27212,695,458
Total Support Services Expenditures 37,290,45839,796,73942,155,473
TOTAL GENERAL CURRENT EXPENSE 66,814,11569,470,28772,787,316
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-60400227,704
Equipment 12-XXX-XXX-73X122,55190,743100,674
Facilities Acquisition and Construction Services 12-000-4XX-XXX1,239,4761,261,4261,085,000
TOTAL CAPITAL EXPENDITURES 1,362,0271,352,1691,413,378
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X214,80717,28419,306
OPERATING BUDGET GRAND TOTAL 68,390,94970,839,74074,220,000
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX66,43900
Early Childhood Program Aid:
Instruction 20-211-100-XXX0049,500
TOTAL EARLY CHILDHOOD PROGRAM AID 0049,500
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX59,59069,59065,000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX133,343134,735134,735
Nonpublic Handicapped Services 20-XXX-XXX-XXX119,17000
Nonpublic Nursing Services 20-XXX-XXX-XXX81,45361,75861,758
Nonpublic Technology Initiative 20-XXX-XXX-XXX43,74100
Other Special Projects 20-XXX-XXX-XXX56,09400
Total State Projects 493,391266,083310,993
Federal Projects:
Title I 20-XXX-XXX-XXX73,30880,00075,000
Title VI 20-XXX-XXX-XXX012,6460
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,065,6081,100,000825,500
Other Special Projects 20-XXX-XXX-XXX355,67542,0930
Total Federal Projects 1,494,5911,234,739900,500
TOTAL GRANTS AND ENTITLEMENTS 2,054,4211,500,8221,211,493
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,487,4782,421,1072,343,994
TOTAL REPAYMENT OF DEBT 2,487,4782,421,1072,343,994
Total Expenditures 72,932,84874,761,66977,775,487

 

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 Budget2,326,8271,790,8881,641,5661,413,862
  Repayment of Debt10,96110,960-1-1
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve15,89616,39816,398244,102
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0607,772607,7720
      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 Cost10,35011,12711,41011,49511,973
Total Classroom Instruction5,8416,4776,6546,6656,972
Classroom-Salaries and Benefits5,6106,2116,3906,3806,692
Classroom-General Supplies and Textbooks7209214217214
Classroom-Purchased Services and Other22457496866
Total Support Services1,7631,8941,8761,8651,955
Support Services-Salaries and Benefits1,6121,6591,6441,6271,715
Total Administrative Costs1,0401,0621,1151,2051,198
Administration-Salaries and Benefits8858789049621,002
Total Operations and Maintenance of Plant1,4091,3731,4551,4451,507
Operations & Maintenance of Plant-Salary & Ben.862870903874945
Total Food Services Costs00000
Total Extracurricular Costs259290281285312
Total Equipment Costs2723171719
Employee Benefits as a % of Salaries27.724.126.626.728.6

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
  • -Participate in state -wide ACT & ACES programs
  • -Part of County co-op for the purchase of natural gas
  • -member of various cooperative purchasing groups including the Union Cty,
  • Morris Cty coop, etc.
  • -Member with 21 other districts in a workers compensation pool.
  • -member of SAIF insurance fund with over 150 districts
  • Participate in UCESC bidding for transportation
  • -Work with UCESC for services in the area of N/P services & other profess
  • ional services.
  • -The Board participates in a shared services committee with the Township
  • of Scotch Plains & the Boro of Fanwood
  • -Provide shared custodial services with the Boro of Fanwood

 

Estimated Tax Rate Information
SCOTCH PLAINS TOWNSHIP
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy53,146,971 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)994,137,196 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1005.3460 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy54,985,635 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)994,137,196 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1005.5310 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy53,146,971 (G)
Estimated Equalized Valuation (as of 10/01/2007)4,288,278,656 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.2394 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy54,985,635 (J)
Estimated Equalized Valuation (as of 10/01/2007)4,288,278,656 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.2822 (L)
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FANWOOD BOROUGH
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy14,606,689 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)225,534,430 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1006.4765 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy15,112,019 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)225,534,430 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1006.7005 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy14,606,689 (G)
Estimated Equalized Valuation (as of 10/01/2007)1,178,572,373 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.2394 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy15,112,019 (J)
Estimated Equalized Valuation (as of 10/01/2007)1,178,572,373 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.2822 (L)