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User Friendly Budgets
2009

UNION - GARWOOD BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time374367352
spacing
Pupils on Roll - Special Full-Time394159
Private School Placements1846
spacing
Pupils Sent to Other Districts-Reg Prog143125140
Pupils Sent to Other Dists-Spec Ed Prog362812
Pupils Received030

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 624,674 719,444
Withdrawal from Cap Res-for Local Share 10-307 0 0 428,513
Revenues from Local Sources:
Local Tax Levy 10-1210 5,840,485 6,074,104 6,279,668
Interest Earned on Capital Reserve Funds 10-1XXX 8,930 12,000 0
Unrestricted Miscellaneous Revenues 10-1XXX 968,011 211,555 55,000
SUBTOTAL  6,817,426 6,297,659 6,334,668
Revenues from State Sources:
Transportation Aid 10-3120 127,216 0 0
Special Education Aid 10-3130 328,683 0 0
Extraordinary Aid 10-3131 48,585 58,066 96,563
Other State Aids 10-3XXX 94,077 0 0
Categorical Special Education Aid 10-3132 0 318,726 305,404
Equalization Aid 10-3176 0 123,307 136,862
Categorical Security Aid 10-3177 0 46,315 39,744
Categorical Transportation Aid 10-3121 0 121,353 158,176
SUBTOTAL  598,561 667,767 736,749
Adjustment for Prior Year Encumbrances  0 22,077 0
Actual Revenues (Over)/Under Expenditures  -477,160 0 0
TOTAL OPERATING BUDGET  6,938,827 7,612,177 8,219,374
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 2,030 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 16,827 22,352 51,531
I.D.E.A. Part B (Handicapped) 20-4420-4429 117,257 102,788 119,869
Other 20-4XXX 15,053 17,955 3,444
TOTAL REVENUES FROM FEDERAL SOURCES  149,137 143,095 174,844
TOTAL GRANTS AND ENTITLEMENTS  151,167 143,095 174,844
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 8,773 60,655
Revenues from Local Sources:
Local Tax Levy 40-1210 506,774 514,316 465,634
Miscellaneous 40-1XXX 60,655 0 0
TOTAL REVENUES FROM LOCAL SOURCES  567,429 514,316 465,634
TOTAL LOCAL REPAYMENT OF DEBT  567,429 523,089 526,289
Actual Revenues (Over)/Under Expenditures  -42,840 0 0
TOTAL REPAYMENT OF DEBT  524,589 523,089 526,289
TOTAL REVENUES/SOURCES  7,614,583 8,278,361 8,920,507

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,631,3001,691,1011,655,695
Special Education 11-2XX-100-XXX289,661346,657337,053
Basic Skills/Remedial 11-230-100-XXX18,77616,1910
Bilingual Education 11-240-100-XXX1633,2500
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX23,03721,04618,216
School Sponsored Athletics 11-402-100-XXX18,10221,76721,934
Support Services:
Tuition 11-000-100-XXX2,339,1262,511,3392,878,741
Attendance and Social Work Services 11-000-211-XXX23,18223,87414,500
Health Services 11-000-213-XXX66,38873,02573,336
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217100,38095,277127,349
Guidance 11-000-218-XXX34,74839,75640,215
Child Study Teams 11-000-219-XXX226,663235,612243,666
Improvement of Instructional Services 11-000-221-XXX53,670107,46235,720
Educational Media Services - School Library 11-000-222-XXX2,8002,6792,000
Instructional Staff Training Services 11-000-223-XXX5,28712,2504,750
General Administration 11-000-230-XXX243,750294,622262,968
School Administration 11-000-240-XXX115,035114,960186,321
Central Svcs & Admin Info Technology 11-000-25X-XXX151,943156,231149,246
Operation and Maintenance of Plant Services 11-000-26X-XXX643,345713,027644,209
Student Transportation Services 11-000-270-XXX200,308257,020445,500
Personal Services - Employee Benefits 11-XXX-XXX-2XX751,163863,031649,442
Total Support Services Expenditures 4,957,7885,500,1655,757,963
TOTAL GENERAL CURRENT EXPENSE 6,938,8277,600,1777,790,861
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604012,0000
Facilities Acquisition and Construction Services 12-000-4XX-XXX00428,513
TOTAL CAPITAL EXPENDITURES 012,000428,513
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 6,938,8277,612,1778,219,374
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX2,03000
Federal Projects:
Title I 20-XXX-XXX-XXX16,82722,35251,531
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX117,257102,788119,869
Other Special Projects 20-XXX-XXX-XXX15,05317,9553,444
Total Federal Projects 149,137143,095174,844
TOTAL GRANTS AND ENTITLEMENTS 151,167143,095174,844
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX524,589523,089526,289
TOTAL REPAYMENT OF DEBT 524,589523,089526,289
Total Expenditures 7,614,5838,278,3618,920,507

 

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 Budget794,414299,479299,479250,000
  Repayment of Debt26,58869,42860,6550
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve219,583428,513440,51312,000
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve341,0161,127,685669,9650
      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 Cost10,46610,55311,21711,84310,868
Total Classroom Instruction5,4695,7466,0196,3295,831
Classroom-Salaries and Benefits5,1805,3655,6675,9585,531
Classroom-General Supplies and Textbooks272353313329274
Classroom-Purchased Services and Other1728404226
Total Support Services1,5761,5101,6991,7881,565
Support Services-Salaries and Benefits1,4391,3691,5051,5821,396
Total Administrative Costs1,5451,4381,5481,6291,628
Administration-Salaries and Benefits1,1061,0431,0651,120968
Total Operations and Maintenance of Plant1,7531,7381,8281,9681,717
Operations & Maintenance of Plant-Salary & Ben.9529579701,020842
Total Food Services Costs00000
Total Extracurricular Costs122121124130116
Total Equipment Costs00000
Employee Benefits as a % of Salaries25.425.627.527.521.6

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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.

 

Shared Services
  • PARTICIPATION IN ACES FOR ELECTRIC AND GAS
  • PARTICIPATION IN ACT FOR TELECOMMUNICATION
  • PARTICIPATION IN UNION COUNTY COOPERATIVE FOR VARIOUS SUPPLY PURCHASES
  • SEND/RECEIVE AGREEMENT WITH CLARK SCHOOL DISTRICT FOR HIGH SCHOOL
  • EDUCATION.
  • PARTICIPATION WITH THE UCESC FOR COORDINATED STUDENT TRANSPORTATION
  • PARTICIPATION WITH THE MUJC FOR SPECIAL EDUCATION.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,279,668 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)184,813,503 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1003.3978 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,745,302 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)184,813,503 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1003.6498 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,279,668 (G)
Estimated Equalized Valuation (as of 10/01/2008)684,270,310 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.9177 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,745,302 (J)
Estimated Equalized Valuation (as of 10/01/2008)684,270,310 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.9858 (L)