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User Friendly Budgets
2008

UNION - UNION COUNTY VOCATIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time8118871,032
Pupils on Roll Regular Shared-Time310279360
Pupils on Roll Reg Accr. Adult High Sch277322300
spacing
Pupils on Roll - Special Full-Time191015
Pupils on Roll - Special Shared-Time328300210
Post-Secondary - Full Time18211480

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 350,000 160,000
Revenues from Local Sources:
County Tax Levy 10-1210 3,879,087 4,034,250 4,034,250
Tuition from LEAs 10-1310 6,789,050 7,448,000 8,022,000
Other Tuition 10-1320-1340 654,978 625,000 440,000
Interest Earned on Capital Reserve Funds 10-1XXX 170 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 436,853 275,020 275,000
SUBTOTAL  11,760,138 12,382,270 12,771,250
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 617,598 617,598 0
Special Education Aid 10-3130 500,640 500,640 0
Stabilization Aid 10-3171 65,213 65,213 0
County Vocational Education Program Aid 10-3180 1,197,494 1,197,494 0
Post-Secondary Vocational Program Aid 10-3192 121,490 121,490 0
Academic Achievement Reward Program 10-3193 224,980 0 0
Consolidated Aid 10-3195 441,049 441,049 0
Additional Formula Aid 10-3196 88,847 187,109 0
Other State Aids 10-3XXX 0 224,980 359,352
Categorical Special Education Aid 10-3132 0 0 741,314
Equalization Aid 10-3176 0 0 4,712,894
Categorical Security Aid 10-3177 0 0 132,728
SUBTOTAL  3,257,311 3,355,573 5,946,288
Adjustment for Prior Year Encumbrances  0 620 0
Actual Revenues (Over)/Under Expenditures  -557,379 0 0
TOTAL OPERATING BUDGET  14,460,070 16,088,463 18,877,538
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 161,457 0 0
Revenues from State Sources:
Instructional Supplement Aid 20-3214 0 18,081 0
Other Restricted Entitlements 20-32XX 1,571,864 43,500 0
TOTAL REVENUES FROM STATE SOURCES  1,571,864 61,581 0
Revenues from Federal Sources:
Title I 20-4411-4416 109,106 0 77,412
Other 20-4XXX 534,972 800,000 522,588
TOTAL REVENUES FROM FEDERAL SOURCES  644,078 800,000 600,000
TOTAL GRANTS AND ENTITLEMENTS  2,377,399 861,581 600,000
TOTAL REVENUES/SOURCES  16,837,469 16,950,044 19,477,538

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX80,986161,200195,000
Support Services:
Guidance 11-000-218-XXX354,152445,000515,000
Child Study Teams 11-000-219-XXX181,064195,500212,500
Improvement of Instructional Services 11-000-221-XXX115,31950,00050,000
Instructional Staff Training Services 11-000-223-XXX45,34770,00070,000
General Administration 11-000-230-XXX429,237473,044500,000
School Administration 11-000-240-XXX604,590767,000890,000
Central Svcs & Admin Info Technology 11-000-25X-XXX578,226589,000635,000
Operation and Maintenance of Plant Services 11-000-26X-XXX2,364,3663,015,0003,640,000
Student Transportation Services 11-000-270-XXX26,04340,00050,000
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,410,4162,485,0002,510,000
Food Services 11-000-310-XXX130,33175,000105,000
Total Support Services Expenditures 7,239,0918,204,5449,177,500
TOTAL GENERAL CURRENT EXPENSE 13,697,31115,305,74417,437,500
CAPITAL EXPENDITURES
Facilities Acquisition and Construction Services 12-000-4XX-XXX300,777390,000890,038
TOTAL CAPITAL EXPENDITURES 300,777390,000890,038
SPECIAL SCHOOLS
Accredited Evening/Adult High School/Post-Graduate:
Instruction 13-601-100-XXX0164,143370,000
Support Services 13-601-200-XXX157,192156,000100,000
Total Accredited Evening/Adult HS/Post-Grad. 157,192320,143470,000
Vocational Evening - Local:
Instruction 13-629-100-XXX304,79030,00035,000
Support Services 13-629-200-XXX042,57645,000
Total Vocational Evening - Local 304,79072,57680,000
TOTAL SPECIAL SCHOOLS 461,982392,719550,000
OPERATING BUDGET GRAND TOTAL 14,460,07016,088,46318,877,538
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX161,45700
Instructional Supplement Aid:
Instruction 20-214-100-XXX018,0810
TOTAL INSTRUCTIONAL SUPPLEMENT AID 018,0810
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX1,571,86443,5000
Total State Projects 1,571,86461,5810
Federal Projects:
Title I 20-XXX-XXX-XXX109,106077,412
Other Special Projects 20-XXX-XXX-XXX534,972800,000522,588
Total Federal Projects 644,078800,000600,000
TOTAL GRANTS AND ENTITLEMENTS 2,377,399861,581600,000
REPAYMENT OF DEBT
Total Expenditures 16,837,46916,950,04419,477,538

 

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 Budget816,9761,217,604967,604807,604
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve26,35826,52811
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0156,403156,403156,403
      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 Cost12,44611,99511,10711,68312,243
Total Classroom Instruction6,9286,9826,2406,5646,840
Classroom-Salaries and Benefits6,2736,2965,6665,9606,210
Classroom-General Supplies and Textbooks637606559588616
Classroom-Purchased Services and Other1781151514
Total Support Services835778683718721
Support Services-Salaries and Benefits784761622655662
Total Administrative Costs1,7031,6161,5231,6021,603
Administration-Salaries and Benefits1,3831,3551,2371,3021,318
Total Operations and Maintenance of Plant2,3882,2142,3142,4342,682
Operations & Maintenance of Plant-Salary & Ben.593576542570571
Total Food Services Costs206115555874
Total Extracurricular Costs12591143151165
Total Equipment Costs00000
Employee Benefits as a % of Salaries25.427.125.625.622.2

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.