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User Friendly Budgets
2009

UNION - SPRINGFIELD TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time1,7751,7661,801
Pupils on Roll Regular Shared-Time155
spacing
Pupils on Roll - Special Full-Time267286286
Pupils on Roll - Special Shared-Time12110
Private School Placements212222
spacing
Pupils Sent to Other Dists-Spec Ed Prog101212
Pupils Received244

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 375,626 103,808
Transfers from Other Funds 10-5200 848 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 28,595,884 29,692,363 30,561,479
Tuition 10-1300 69,883 79,460 79,460
Transportation Fees from Individuals 10-1410 12,238 15,000 15,000
Unrestricted Miscellaneous Revenues 10-1XXX 627,244 380,307 380,000
SUBTOTAL  29,305,249 30,167,130 31,035,939
Revenues from State Sources:
Transportation Aid 10-3120 124,579 0 0
Special Education Aid 10-3130 975,919 0 0
Bilingual Education 10-3140 60,538 0 0
Extraordinary Aid 10-3131 0 269,330 269,330
Consolidated Aid 10-3195 211,430 0 0
Additional Formula Aid 10-3196 86,138 0 0
Other State Aids 10-3XXX 105,279 0 0
Categorical Special Education Aid 10-3132 0 1,083,120 985,328
Categorical Security Aid 10-3177 0 148,382 158,190
Categorical Transportation Aid 10-3121 0 245,296 333,280
SUBTOTAL  1,563,883 1,746,128 1,746,128
Adjustment for Prior Year Encumbrances  0 939,583 0
Actual Revenues (Over)/Under Expenditures  -413,409 0 0
TOTAL OPERATING BUDGET  30,456,571 33,228,467 32,885,875
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 24,732 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 140,380 134,665 114,465
TOTAL REVENUES FROM STATE SOURCES  140,380 134,665 114,465
Revenues from Federal Sources:
Title I 20-4411-4416 36,601 34,671 29,470
I.D.E.A. Part B (Handicapped) 20-4420-4429 403,240 407,083 346,021
Other 20-4XXX 77,133 78,182 66,455
TOTAL REVENUES FROM FEDERAL SOURCES  516,974 519,936 441,946
TOTAL GRANTS AND ENTITLEMENTS  682,086 654,601 556,411
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 169,276
Revenues from Local Sources:
Local Tax Levy 40-1210 1,257,675 1,276,125 928,549
TOTAL REVENUES FROM LOCAL SOURCES  1,257,675 1,276,125 928,549
TOTAL LOCAL REPAYMENT OF DEBT  1,257,675 1,276,125 1,097,825
TOTAL REPAYMENT OF DEBT  1,257,675 1,276,125 1,097,825
TOTAL REVENUES/SOURCES  32,396,332 35,159,193 34,540,111

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX9,874,45210,741,87010,822,550
Special Education 11-2XX-100-XXX1,966,8542,087,1992,231,906
Basic Skills/Remedial 11-230-100-XXX199,572247,343250,775
Bilingual Education 11-240-100-XXX125,892135,619141,361
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX126,597156,700161,986
School Sponsored Athletics 11-402-100-XXX428,364600,073622,749
Community Services Programs/Operations 11-800-330-XXX88,70695,00098,800
Support Services:
Tuition 11-000-100-XXX2,047,3752,247,5772,279,926
Health Services 11-000-213-XXX676,537905,465562,495
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217159,503193,212203,864
Guidance 11-000-218-XXX744,549875,939848,812
Child Study Teams 11-000-219-XXX642,066697,723632,829
Improvement of Instructional Services 11-000-221-XXX215,242220,307463,909
Educational Media Services - School Library 11-000-222-XXX360,732378,629383,326
Instructional Staff Training Services 11-000-223-XXX272,111291,087225,034
General Administration 11-000-230-XXX1,252,551986,876724,580
School Administration 11-000-240-XXX1,089,6421,151,8101,209,322
Central Svcs & Admin Info Technology 11-000-25X-XXX421,307411,255388,603
Operation and Maintenance of Plant Services 11-000-26X-XXX3,249,1263,749,7733,473,439
Student Transportation Services 11-000-270-XXX1,327,1731,355,5551,396,364
Personal Services - Employee Benefits 11-XXX-XXX-2XX4,631,3374,584,3605,147,837
Total Support Services Expenditures 17,089,25118,049,56817,940,340
TOTAL GENERAL CURRENT EXPENSE 29,899,68832,113,37232,270,467
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X462,0101,043,495343,148
Facilities Acquisition and Construction Services 12-000-4XX-XXX46,75812,000212,000
TOTAL CAPITAL EXPENDITURES 508,7681,055,495555,148
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX48,11559,60060,260
Total Summer School 48,11559,60060,260
TOTAL SPECIAL SCHOOLS 48,11559,60060,260
OPERATING BUDGET GRAND TOTAL 30,456,57133,228,46732,885,875
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX24,73200
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX12,40513,12411,155
Nonpublic Auxiliary Services 20-XXX-XXX-XXX53,14157,98049,283
Nonpublic Handicapped Services 20-XXX-XXX-XXX46,53637,08431,521
Nonpublic Nursing Services 20-XXX-XXX-XXX17,60217,12714,558
Nonpublic Technology Initiative 20-XXX-XXX-XXX9,2999,3507,948
Other Special Projects 20-XXX-XXX-XXX1,39700
Total State Projects 140,380134,665114,465
Federal Projects:
Title I 20-XXX-XXX-XXX36,60134,67129,470
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX403,240407,083346,021
Other Special Projects 20-XXX-XXX-XXX77,13378,18266,455
Total Federal Projects 516,974519,936441,946
TOTAL GRANTS AND ENTITLEMENTS 682,086654,601556,411
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,257,6751,276,1251,097,825
TOTAL REPAYMENT OF DEBT 1,257,6751,276,1251,097,825
Total Expenditures 32,396,33235,159,19334,540,111

 

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 Budget967,018609,131609,131609,131
  Repayment of Debt169,276169,276169,2760
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve72,109370,911370,911370,911
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0479,434103,8080
      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 Cost12,32012,66113,69813,81813,685
Total Classroom Instruction7,2497,3667,8537,7487,891
Classroom-Salaries and Benefits6,9957,1497,4587,3667,467
Classroom-General Supplies and Textbooks218212356367387
Classroom-Purchased Services and Other366391537
Total Support Services1,7981,8121,8982,0271,924
Support Services-Salaries and Benefits1,5881,5721,6511,6461,719
Total Administrative Costs1,3261,2871,3431,3141,314
Administration-Salaries and Benefits9501,0071,0281,0041,039
Total Operations and Maintenance of Plant1,5321,7781,8211,9921,849
Operations & Maintenance of Plant-Salary & Ben.844969972949958
Total Food Services Costs00000
Total Extracurricular Costs319316407419440
Total Equipment Costs323225448507164
Employee Benefits as a % of Salaries25.325.223.922.124.2

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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
  • participates in bulk competitive bidding (Ed Data, MUJC Coop, UCESC Coop)
  • participates in ACES
  • participates in coordinated transportation routes
  • contract with LEA's for special educational services
  • share equipment w/Township
  • contract w/Township for maintenance of athletic fields
  • bulk purchase certain maintenance needs through Township, and vice versa
  • provide use of facilities to Township recreation and council
  • use of Township and County fields and vice versa
  • garbage pickup, recycling, salt for snow removal, etc. co-operative
  • professional development programs coordinated through MUJC, UCESC, Spfd

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy30,561,479 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)1,091,228,331 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1002.8006 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy31,490,028 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)1,091,228,331 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1002.8857 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy30,561,479 (G)
Estimated Equalized Valuation (as of 10/01/2008)3,034,023,932 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.0073 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy31,490,028 (J)
Estimated Equalized Valuation (as of 10/01/2008)3,034,023,932 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.0379 (L)