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User Friendly Budgets
2008

UNION - SPRINGFIELD TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time1,8061,7751,768
Pupils on Roll Regular Shared-Time811
spacing
Pupils on Roll - Special Full-Time261267267
Pupils on Roll - Special Shared-Time171212
Private School Placements162121
spacing
Pupils Sent to Other Dists-Spec Ed Prog101011
Pupils Received322

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 0 375,626
Revenues from Local Sources:
Local Tax Levy 10-1210 27,761,228 28,595,884 29,692,363
Tuition 10-1300 80,800 190,600 79,460
Transportation Fees from Individuals 10-1410 12,340 23,250 15,000
Other Restricted Miscellaneous Revenues 10-1XXX 511,065 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 38,529 405,000 380,225
SUBTOTAL  28,403,962 29,214,734 30,167,048
Revenues from State Sources:
Transportation Aid 10-3120 124,579 124,579 0
Special Education Aid 10-3130 975,919 975,919 0
Bilingual Education 10-3140 60,538 60,538 0
Extraordinary Aid 10-3131 144,734 0 269,330
Consolidated Aid 10-3195 211,430 211,430 0
Additional Formula Aid 10-3196 41,174 86,138 0
Other State Aids 10-3XXX 120,604 85,149 0
Categorical Special Education Aid 10-3132 0 0 1,083,120
Categorical Security Aid 10-3177 0 0 148,382
Categorical Transportation Aid 10-3121 0 0 245,296
SUBTOTAL  1,678,978 1,543,753 1,746,128
Adjustment for Prior Year Encumbrances  0 946,523 0
Actual Revenues (Over)/Under Expenditures  -513,573 0 0
TOTAL OPERATING BUDGET  29,569,367 31,705,010 32,288,802
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 31,057 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 105,699 114,761 97,632
TOTAL REVENUES FROM STATE SOURCES  105,699 114,761 97,632
Revenues from Federal Sources:
Title I 20-4411-4416 52,198 36,173 30,747
I.D.E.A. Part B (Handicapped) 20-4420-4429 398,017 416,418 353,955
Other 20-4XXX 44,876 79,658 67,709
TOTAL REVENUES FROM FEDERAL SOURCES  495,091 532,249 452,411
TOTAL GRANTS AND ENTITLEMENTS  631,847 647,010 550,043
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 169,276 0
Revenues from Local Sources:
Local Tax Levy 40-1210 1,253,100 1,257,675 1,276,125
TOTAL REVENUES FROM LOCAL SOURCES  1,253,100 1,257,675 1,276,125
TOTAL LOCAL REPAYMENT OF DEBT  1,253,100 1,426,951 1,276,125
Actual Revenues (Over)/Under Expenditures  1,793 0 0
TOTAL REPAYMENT OF DEBT  1,254,893 1,426,951 1,276,125
TOTAL REVENUES/SOURCES  31,456,107 33,778,971 34,114,970

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX9,886,71310,344,16110,573,682
Special Education 11-2XX-100-XXX1,812,3452,050,1492,136,699
Basic Skills/Remedial 11-230-100-XXX177,334198,515247,343
Bilingual Education 11-240-100-XXX123,591140,458135,471
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX130,830146,000156,700
School Sponsored Athletics 11-402-100-XXX423,699469,834557,803
Community Services Programs/Operations 11-800-330-XXX90,82790,00095,000
Support Services:
Tuition 11-000-100-XXX1,616,4181,992,6721,997,324
Health Services 11-000-213-XXX634,263710,578670,595
Students - Related & Extraordinary 11-000-216,217184,151209,968193,052
Guidance 11-000-218-XXX723,089849,051875,759
Child Study Teams 11-000-219-XXX567,431605,948625,370
Improvement of Instructional Services 11-000-221-XXX324,840355,737236,218
Educational Media Services - School Library 11-000-222-XXX366,183466,613332,211
Instructional Staff Training Services 11-000-223-XXX236,842275,693290,404
General Administration 11-000-230-XXX1,298,9221,197,220982,443
School Administration 11-000-240-XXX1,077,2571,131,4651,161,940
Central Svcs & Admin Info Technology 11-000-25X-XXX393,400416,170411,255
Operation and Maintenance of Plant Services 11-000-26X-XXX2,798,9233,339,4713,335,474
Student Transportation Services 11-000-270-XXX1,213,6661,025,7681,310,555
Personal Services - Employee Benefits 11-XXX-XXX-2XX4,525,9844,969,7064,990,360
Total Support Services Expenditures 15,961,36917,546,06017,412,960
TOTAL GENERAL CURRENT EXPENSE 28,606,70830,985,17731,315,658
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X663,857576,077913,544
Facilities Acquisition and Construction Services 12-000-4XX-XXX232,37886,0160
TOTAL CAPITAL EXPENDITURES 896,235662,093913,544
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX66,42457,74059,600
Total Summer School 66,42457,74059,600
TOTAL SPECIAL SCHOOLS 66,42457,74059,600
OPERATING BUDGET GRAND TOTAL 29,569,36731,705,01032,288,802
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX31,05700
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX12,87715,44013,124
Nonpublic Auxiliary Services 20-XXX-XXX-XXX31,82833,14428,257
Nonpublic Handicapped Services 20-XXX-XXX-XXX31,11935,02829,774
Nonpublic Nursing Services 20-XXX-XXX-XXX17,22620,14917,127
Nonpublic Technology Initiative 20-XXX-XXX-XXX8,81411,0009,350
Other Special Projects 20-XXX-XXX-XXX3,83500
Total State Projects 105,699114,76197,632
Federal Projects:
Title I 20-XXX-XXX-XXX52,19836,17330,747
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX398,017416,418353,955
Other Special Projects 20-XXX-XXX-XXX44,87679,65867,709
Total Federal Projects 495,091532,249452,411
TOTAL GRANTS AND ENTITLEMENTS 631,847647,010550,043
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,254,8931,426,9511,276,125
TOTAL REPAYMENT OF DEBT 1,254,8931,426,9511,276,125
Total Expenditures 31,456,10733,778,97134,114,970

 

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 Budget552,648967,018967,018591,392
  Repayment of Debt171,069169,27600
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve68,67572,10972,10972,109
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve703,001000
      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 Cost12,40012,32012,99013,52313,698
Total Classroom Instruction7,2757,2497,4967,7067,853
Classroom-Salaries and Benefits7,0536,9957,2447,4507,458
Classroom-General Supplies and Textbooks207218235240356
Classroom-Purchased Services and Other1536161739
Total Support Services1,8091,7981,8812,0491,898
Support Services-Salaries and Benefits1,5471,5881,6781,7661,651
Total Administrative Costs1,2841,3261,2861,3301,343
Administration-Salaries and Benefits9869509871,0181,028
Total Operations and Maintenance of Plant1,6141,5321,7221,8231,821
Operations & Maintenance of Plant-Salary & Ben.858844924966972
Total Food Services Costs00000
Total Extracurricular Costs296319346351407
Total Equipment Costs175323298281447
Employee Benefits as a % of Salaries24.525.326.12523.9

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 Springfield BOE takes pride in its efficiencies including shared serv
  • ices. The Board:
  • - participates in bulk competitive bidding (Ed Data, Rulo&Gleason)
  • - participates in ACES
  • - participates in coordinated transportation routes
  • - contract with Township for maintenance of athletic fields
  • - contract with LEA's for special education services
  • - share equipment with Township
  • - bulk purchase certain maintenance needs through Township
  • - provide use of facilities to township recreation and council
  • - co-op for some athletic programs with Kenilworth BOE
  • - garbage pickup; salt for snow removal, etc. co-operative
  • - use of Township and County fields and vice-versa
  • - professional development programs coordinated through MUJC

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy29,692,363 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)1,091,066,500 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1002.7214 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy30,968,488 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)1,091,066,500 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1002.8384 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy29,692,363 (G)
Estimated Equalized Valuation (as of 10/01/2007)2,992,752,222 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.9921 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy30,968,488 (J)
Estimated Equalized Valuation (as of 10/01/2007)2,992,752,222 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.0348 (L)