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User Friendly Budgets
2009

UNION - CLARK TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time2,0662,0192,133
Pupils on Roll Regular Shared-Time451925
spacing
Pupils on Roll - Special Full-Time238270240
Pupils on Roll - Special Shared-Time01615
Private School Placements201830
spacing
Pupils Sent to Other Districts-Reg Prog0320
Pupils Sent to Other Dists-Spec Ed Prog1090
Pupils Received159142160

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,640,971 1,333,080
Transfers from Other Funds 10-5200 195,641 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 26,197,299 26,415,699 26,790,200
Tuition 10-1300 1,552,608 1,645,321 1,695,360
Transportation Fees from Other LEAs 10-1420-1440 0 0 30,126
Other Restricted Miscellaneous Revenues 10-1XXX 0 0 200,000
Unrestricted Miscellaneous Revenues 10-1XXX 263,354 525,369 544,106
SUBTOTAL  28,013,261 28,586,389 29,259,792
Revenues from State Sources:
Transportation Aid 10-3120 216,430 0 0
Special Education Aid 10-3130 992,178 0 0
Bilingual Education 10-3140 28,014 0 0
Stabilization Aid 10-3171 18,742 0 0
Extraordinary Aid 10-3131 111,785 238,797 238,797
Consolidated Aid 10-3195 249,832 0 0
Additional Formula Aid 10-3196 91,667 0 0
Other State Aids 10-3XXX 11,473 0 0
Categorical Special Education Aid 10-3132 0 1,202,285 1,202,285
Equalization Aid 10-3176 0 59,022 59,022
Categorical Security Aid 10-3177 0 157,133 157,133
Categorical Transportation Aid 10-3121 0 295,895 295,895
SUBTOTAL  1,720,121 1,953,132 1,953,132
Actual Revenues (Over)/Under Expenditures  101,713 0 0
TOTAL OPERATING BUDGET  30,030,736 32,180,492 32,546,004
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 32,523 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 480,441 450,000 450,000
TOTAL REVENUES FROM STATE SOURCES  480,441 450,000 450,000
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 553,698 454,873 454,873
Other 20-4XXX 45,123 40,000 40,000
TOTAL REVENUES FROM FEDERAL SOURCES  598,821 494,873 494,873
TOTAL GRANTS AND ENTITLEMENTS  1,111,785 944,873 944,873
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 564,242 564,242
Revenues from Local Sources:
Local Tax Levy 40-1210 718,543 863,709 863,709
TOTAL REVENUES FROM LOCAL SOURCES  718,543 863,709 863,709
Revenues from State Sources:
Debt Service Aid Type II 40-3160 43,765 56,271 56,271
TOTAL LOCAL REPAYMENT OF DEBT  762,308 1,484,222 1,484,222
Actual Revenues (Over)/Under Expenditures  691,660 0 0
TOTAL REPAYMENT OF DEBT  1,453,968 1,484,222 1,484,222
TOTAL REVENUES/SOURCES  32,596,489 34,609,587 34,975,099

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX10,463,87111,081,26211,426,458
Special Education 11-2XX-100-XXX2,008,8622,103,7892,116,409
Basic Skills/Remedial 11-230-100-XXX197,445208,795218,725
Bilingual Education 11-240-100-XXX93,37197,25599,290
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX194,773190,000197,000
School Sponsored Athletics 11-402-100-XXX581,468573,990573,990
Support Services:
Tuition 11-000-100-XXX1,734,0302,338,2702,227,284
Attendance and Social Work Services 11-000-211-XXX51,43552,50553,525
Health Services 11-000-213-XXX313,907335,965360,160
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217514,494548,919571,683
Guidance 11-000-218-XXX760,0271,003,2451,055,523
Child Study Teams 11-000-219-XXX551,986575,725588,720
Improvement of Instructional Services 11-000-221-XXX1,016,3001,325,4111,346,279
Educational Media Services - School Library 11-000-222-XXX405,672478,081495,655
Instructional Staff Training Services 11-000-223-XXX20,31420,00020,000
General Administration 11-000-230-XXX1,118,951892,009493,550
School Administration 11-000-240-XXX935,565942,817855,508
Central Svcs & Admin Info Technology 11-000-25X-XXX447,389417,974409,738
Operation and Maintenance of Plant Services 11-000-26X-XXX3,463,8393,412,9223,509,475
Student Transportation Services 11-000-270-XXX1,056,7081,170,6001,224,296
Personal Services - Employee Benefits 11-XXX-XXX-2XX4,100,3294,410,9584,702,736
Total Support Services Expenditures 16,490,94617,925,40117,914,132
TOTAL GENERAL CURRENT EXPENSE 30,030,73632,180,49232,546,004
CAPITAL EXPENDITURES
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 30,030,73632,180,49232,546,004
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX32,52300
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX66,81874,25074,250
Nonpublic Auxiliary Services 20-XXX-XXX-XXX108,09186,40086,400
Nonpublic Handicapped Services 20-XXX-XXX-XXX163,113146,250146,250
Nonpublic Nursing Services 20-XXX-XXX-XXX93,87489,10089,100
Nonpublic Technology Initiative 20-XXX-XXX-XXX48,54554,00054,000
Total State Projects 480,441450,000450,000
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX553,698454,873454,873
Other Special Projects 20-XXX-XXX-XXX45,12340,00040,000
Total Federal Projects 598,821494,873494,873
TOTAL GRANTS AND ENTITLEMENTS 1,111,785944,873944,873
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,453,9681,484,2221,484,222
TOTAL REPAYMENT OF DEBT 1,453,9681,484,2221,484,222
Total Expenditures 32,596,48934,609,58734,975,099

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/07
Audited
Balance
6/30/08
Estimated
Balance
6/30/09
Estimated
Balance
6/30/10
Unreserved:
  General Operating Budget678,631792,4081,291,115643,610
  Repayment of Debt1,255,902564,242564,2420
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve2,629,8272,258,011685,5750
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2006-07
Actual
2007-08
Actual
2008-09
Original
Budget
2008-09
Revised
Budget
2009-10
Proposed
Budget
Total Comparative Per Pupil Cost11,10411,38411,43012,34412,158
Total Classroom Instruction6,4296,5576,5977,0857,066
Classroom-Salaries and Benefits6,0226,2026,1446,5866,588
Classroom-General Supplies and Textbooks239207213222215
Classroom-Purchased Services and Other168149241277263
Total Support Services1,9161,8702,0382,2762,287
Support Services-Salaries and Benefits1,8221,7811,9102,1042,119
Total Administrative Costs9951,0419681,047880
Administration-Salaries and Benefits802810771839750
Total Operations and Maintenance of Plant1,3831,5311,4521,5451,543
Operations & Maintenance of Plant-Salary & Ben.323333353346394
Total Food Services Costs00000
Total Extracurricular Costs381385374391382
Total Equipment Costs00000
Employee Benefits as a % of Salaries23.922.62323.124

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2009 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 2008-09 revised appropriations and 2009-10 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.

 

Unusual Revenues and Appropriations
SourceAmountDescription
Preschool Tuition = RegEd200,000 new Program
Total Unusual Revenues200,000 

 

Shared Services
  • See number14.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy26,790,200 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)726,295,445 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1003.6886 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy27,653,909 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)726,295,445 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1003.8075 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy26,790,200 (G)
Estimated Equalized Valuation (as of 10/01/2008)2,803,092,140 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.9557 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy27,653,909 (J)
Estimated Equalized Valuation (as of 10/01/2008)2,803,092,140 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.9866 (L)