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User Friendly Budgets
2009

UNION - WINFIELD TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time101105102
spacing
Pupils on Roll - Special Full-Time181921
Private School Placements112
spacing
Pupils Sent to Other Districts-Reg Prog262424
Pupils Sent to Other Dists-Spec Ed Prog211514

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 96,000 0
Revenues from Local Sources:
Local Tax Levy 10-1210 1,430,010 1,460,633 1,410,633
Tuition 10-1300 5,555 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 21,231 40,000 20,000
SUBTOTAL  1,456,796 1,500,633 1,430,633
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 685,276 0 0
Supplemental Core Curriculum Standards Aid 10-3112 473,629 0 0
Transportation Aid 10-3120 35,178 0 0
Special Education Aid 10-3130 139,759 0 0
Stabilization Aid 10-3171 102,949 0 0
Extraordinary Aid 10-3131 5,446 7,170 7,170
Consolidated Aid 10-3195 20,957 0 0
Additional Formula Aid 10-3196 88,960 0 0
Other State Aids 10-3XXX 44,617 0 0
Categorical Special Education Aid 10-3132 0 84,078 85,049
Equalization Aid 10-3176 0 1,214,826 1,189,802
Categorical Security Aid 10-3177 0 18,927 18,454
Adjustment Aid 10-3178 0 246,606 270,333
Categorical Transportation Aid 10-3121 0 70,652 71,451
SUBTOTAL  1,596,771 1,642,259 1,642,259
Adjustment for Prior Year Encumbrances  0 24,881 0
Actual Revenues (Over)/Under Expenditures  -68,011 0 0
TOTAL OPERATING BUDGET  2,985,556 3,263,773 3,072,892
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Instructional Supplement Aid 20-3214 3,012 0 0
Other Restricted Entitlements 20-32XX 12,500 0 0
TOTAL REVENUES FROM STATE SOURCES  15,512 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 20,413 25,159 23,700
I.D.E.A. Part B (Handicapped) 20-4420-4429 39,915 33,928 34,244
Other 20-4XXX 11,052 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  71,380 59,087 57,944
TOTAL GRANTS AND ENTITLEMENTS  86,892 59,087 57,944
TOTAL REVENUES/SOURCES  3,072,448 3,322,860 3,130,836

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX851,163863,702850,580
Special Education 11-2XX-100-XXX193,190211,661245,882
Basic Skills/Remedial 11-230-100-XXX18,06023,31324,480
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX4,2814,8814,628
School Sponsored Athletics 11-402-100-XXX16,21621,85620,626
Support Services:
Tuition 11-000-100-XXX614,638799,534589,202
Attendance and Social Work Services 11-000-211-XXX22,57923,48224,421
Health Services 11-000-213-XXX40,52551,82253,603
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217104,84295,22184,200
Guidance 11-000-218-XXX22,32923,76224,637
Child Study Teams 11-000-219-XXX89,22484,67693,476
Improvement of Instructional Services 11-000-221-XXX45,40362,40068,291
Educational Media Services - School Library 11-000-222-XXX5,7068,00012,160
Instructional Staff Training Services 11-000-223-XXX182300300
General Administration 11-000-230-XXX62,21264,23161,531
School Administration 11-000-240-XXX40,64240,45837,958
Central Svcs & Admin Info Technology 11-000-25X-XXX80,50084,54087,810
Operation and Maintenance of Plant Services 11-000-26X-XXX188,229199,045209,391
Student Transportation Services 11-000-270-XXX229,684213,661213,603
Personal Services - Employee Benefits 11-XXX-XXX-2XX337,651323,828348,713
Food Services 11-000-310-XXX7,0007,0007,000
Total Support Services Expenditures 1,891,3462,081,9601,916,296
TOTAL GENERAL CURRENT EXPENSE 2,974,2563,207,3733,062,492
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X11,30010,40010,400
Facilities Acquisition and Construction Services 12-000-4XX-XXX046,0000
TOTAL CAPITAL EXPENDITURES 11,30056,40010,400
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 2,985,5563,263,7733,072,892
GRANTS AND ENTITLEMENTS
Instructional Supplement Aid:
Instruction 20-214-100-XXX3,01200
TOTAL INSTRUCTIONAL SUPPLEMENT AID 3,01200
Other State Projects:
Instruction 20-217-100-XXX12,50000
TOTAL TARA USED TO SUPPORT PROGRAMS 12,50000
Total State Projects 15,51200
Federal Projects:
Title I 20-XXX-XXX-XXX20,41325,15923,700
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX39,91533,92834,244
Other Special Projects 20-XXX-XXX-XXX11,05200
Total Federal Projects 71,38059,08757,944
TOTAL GRANTS AND ENTITLEMENTS 86,89259,08757,944
Total Expenditures 3,072,4483,322,8603,130,836

 

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 Budget198,747296,886200,886200,886
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve934962962962
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0000
      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 Cost16,14417,98318,15117,69518,371
Total Classroom Instruction10,14811,19811,01110,70511,152
Classroom-Salaries and Benefits9,65610,44910,52810,11010,679
Classroom-General Supplies and Textbooks304516376473364
Classroom-Purchased Services and Other188233107123109
Total Support Services2,4332,8062,9302,8202,936
Support Services-Salaries and Benefits1,2551,5011,7461,6751,802
Total Administrative Costs1,4701,6021,6531,6601,658
Administration-Salaries and Benefits1,2561,3561,4031,4001,401
Total Operations and Maintenance of Plant1,8072,1402,2892,2372,363
Operations & Maintenance of Plant-Salary & Ben.1,0011,1901,3921,3601,443
Total Food Services Costs7859595657
Total Extracurricular Costs207175209216205
Total Equipment Costs9095878485
Employee Benefits as a % of Salaries25.623.822.821.322.1

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 Board of Education participates in the following shared services prog
  • rams: ACES-energy, ACT-telecommunications, E-Rate-telecommunications,NJSB
  • AIG-insurance services, UCESC-cooperative transportation,Bloodboure Patho
  • gen Program and Right-To-know Program, Professional Development workshops
  • with Kenilworth and Garwood Boards of Education.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,410,633 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)1,385,722 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x100101.80 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,410,633 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)1,385,722 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x100101.80 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,410,633 (G)
Estimated Equalized Valuation (as of 10/01/2008)16,537,015 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1008.5302 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,410,633 (J)
Estimated Equalized Valuation (as of 10/01/2008)16,537,015 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1008.5302 (L)