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User Friendly Budgets
2009

UNION - WESTFIELD TOWN

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time5,3035,3335,378
Pupils on Roll Regular Shared-Time877
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Pupils on Roll - Special Full-Time836863863
Pupils on Roll - Special Shared-Time1399
Private School Placements848592
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Pupils Sent to Other Dists-Spec Ed Prog182121
Pupils Received220

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,151,490 800,000
Transfers from Other Funds 10-5200 454,921 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 71,096,796 75,086,661 78,195,764
Tuition 10-1300 65,835 0 0
Transportation Fees from Individuals 10-1410 10,933 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 444,466 500,000 373,000
SUBTOTAL  71,618,030 75,586,661 78,568,764
Revenues from State Sources:
Special Education Aid 10-3130 4,083,349 0 0
Extraordinary Aid 10-3131 343,979 380,554 380,554
Consolidated Aid 10-3195 347,405 0 0
Additional Formula Aid 10-3196 269,833 0 0
Other State Aids 10-3XXX 9,182 0 0
Categorical Special Education Aid 10-3132 0 3,409,824 3,681,600
Categorical Security Aid 10-3177 0 449,046 466,172
Adjustment Aid 10-3178 0 377,962 105,304
Categorical Transportation Aid 10-3121 0 433,682 542,438
SUBTOTAL  5,053,748 5,051,068 5,176,068
Adjustment for Prior Year Encumbrances  0 714,339 0
Actual Revenues (Over)/Under Expenditures  823,845 0 0
TOTAL OPERATING BUDGET  77,950,544 82,503,558 84,544,832
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 73,794 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 264,481 292,256 292,256
TOTAL REVENUES FROM STATE SOURCES  264,481 292,256 292,256
Revenues from Federal Sources:
Title I 20-4411-4416 221,434 218,179 218,179
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,396,018 1,294,028 1,294,028
Other 20-4XXX 154,910 141,504 141,504
TOTAL REVENUES FROM FEDERAL SOURCES  1,772,362 1,653,711 1,653,711
TOTAL GRANTS AND ENTITLEMENTS  2,110,637 1,945,967 1,945,967
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 156,643 280,464
Transfers from Other Funds 40-5200 53,121 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 2,019,180 2,231,527 2,152,919
Miscellaneous 40-1XXX 236,162 54,500 40,000
TOTAL REVENUES FROM LOCAL SOURCES  2,255,342 2,286,027 2,192,919
Revenues from State Sources:
Debt Service Aid Type II 40-3160 252,893 457,378 503,884
TOTAL LOCAL REPAYMENT OF DEBT  2,561,356 2,900,048 2,977,267
Actual Revenues (Over)/Under Expenditures  -162,177 0 0
TOTAL REPAYMENT OF DEBT  2,399,179 2,900,048 2,977,267
TOTAL REVENUES/SOURCES  82,460,360 87,349,573 89,468,066

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX26,967,35627,646,13028,057,514
Special Education 11-2XX-100-XXX5,130,8275,296,1725,626,347
Basic Skills/Remedial 11-230-100-XXX839,121837,254881,440
Bilingual Education 11-240-100-XXX196,891214,844210,589
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX443,114376,091324,472
School Sponsored Athletics 11-402-100-XXX1,061,804972,184970,393
Support Services:
Tuition 11-000-100-XXX5,472,5855,980,9776,454,703
Attendance and Social Work Services 11-000-211-XXX119,815125,574129,629
Health Services 11-000-213-XXX1,132,4431,189,0241,288,077
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2172,953,0422,710,9782,934,060
Guidance 11-000-218-XXX1,767,0791,748,9571,761,598
Child Study Teams 11-000-219-XXX1,383,4531,253,5491,427,753
Improvement of Instructional Services 11-000-221-XXX1,404,6341,238,2051,080,955
Educational Media Services - School Library 11-000-222-XXX1,264,6281,296,5771,247,848
Instructional Staff Training Services 11-000-223-XXX60,68478,91266,340
General Administration 11-000-230-XXX1,127,8421,802,8821,729,519
School Administration 11-000-240-XXX3,057,5293,160,2083,091,477
Central Svcs & Admin Info Technology 11-000-25X-XXX2,259,9952,310,8282,124,309
Operation and Maintenance of Plant Services 11-000-26X-XXX5,790,0876,662,0346,583,217
Student Transportation Services 11-000-270-XXX2,569,6623,057,5882,908,842
Other Support Services 11-000-290-XXX27000
Personal Services - Employee Benefits 11-XXX-XXX-2XX12,585,08014,399,66915,619,850
Food Services 11-000-310-XXX17,58520,0000
Total Support Services Expenditures 42,966,41347,035,96248,448,177
TOTAL GENERAL CURRENT EXPENSE 77,605,52682,378,63784,518,932
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X207,18887,28625,900
Facilities Acquisition and Construction Services 12-000-4XX-XXX137,83037,6350
TOTAL CAPITAL EXPENDITURES 345,018124,92125,900
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 77,950,54482,503,55884,544,832
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX73,79400
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX035,89435,894
Nonpublic Auxiliary Services 20-XXX-XXX-XXX053,44253,442
Nonpublic Handicapped Services 20-XXX-XXX-XXX0137,568137,568
Nonpublic Nursing Services 20-XXX-XXX-XXX042,47242,472
Nonpublic Technology Initiative 20-XXX-XXX-XXX022,88022,880
Other Special Projects 20-XXX-XXX-XXX264,48100
Total State Projects 264,481292,256292,256
Federal Projects:
Title I 20-XXX-XXX-XXX221,434218,179218,179
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,396,0181,294,0281,294,028
Other Special Projects 20-XXX-XXX-XXX154,910141,504141,504
Total Federal Projects 1,772,3621,653,7111,653,711
TOTAL GRANTS AND ENTITLEMENTS 2,110,6371,945,9671,945,967
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,399,1792,900,0482,977,267
TOTAL REPAYMENT OF DEBT 2,399,1792,900,0482,977,267
Total Expenditures 82,460,36087,349,57389,468,066

 

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 Budget3,801,6553,004,4791,977,9891,510,685
  Repayment of Debt221,810383,987280,4640
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve869869869869
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve378,129332,696332,6960
      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 Cost10,99611,28611,78111,81812,009
Total Classroom Instruction6,5446,6966,9486,9617,180
Classroom-Salaries and Benefits6,2616,4236,6606,6606,905
Classroom-General Supplies and Textbooks214200199203185
Classroom-Purchased Services and Other7073899890
Total Support Services1,9011,9651,9971,9251,969
Support Services-Salaries and Benefits1,6331,7041,7451,6821,699
Total Administrative Costs1,2391,2421,3001,4121,359
Administration-Salaries and Benefits9019549871,0761,060
Total Operations and Maintenance of Plant1,0591,0821,2411,2501,242
Operations & Maintenance of Plant-Salary & Ben.663690790790805
Total Food Services Costs23330
Total Extracurricular Costs252297292268259
Total Equipment Costs20345144
Employee Benefits as a % of Salaries23.225.628.628.630.5

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
  • The school district participates in ACES, both the Union County and
  • Morris County Purchasing Cooperatives, contracts for Non-Public Nursing
  • Services with the UCESC and contracts for bus transportation with the
  • UCESC. A new shared service began in 2008-09 with the Town of Westfield
  • as both governments entered into an Emergency Alert System with
  • Honeywell. Further, the district was able to bid on its own for the
  • Transportation of natural gas.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy78,195,764 (A)
Estimated Net Taxable Valuation (as of 01/08/2009)1,898,477,082 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1004.1189 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy80,348,683 (D)
Estimated Net Taxable Valuation (as of 01/08/2009)1,898,477,082 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1004.2323 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy78,195,764 (G)
Estimated Equalized Valuation (as of 10/01/2008)7,716,156,926 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.0134 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy80,348,683 (J)
Estimated Equalized Valuation (as of 10/01/2008)7,716,156,926 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.0413 (L)