>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>UNION  >>CLARK TWP

User Friendly Budgets
2010

UNION - CLARK TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time2,0192,0932,189
Pupils on Roll Regular Shared-Time192717
spacing
Pupils on Roll - Special Full-Time270226226
Pupils on Roll - Special Shared-Time161717
Private School Placements181515
spacing
Pupils Sent to Other Districts-Reg Prog300
Pupils Sent to Other Dists-Spec Ed Prog91113
Pupils Received14213092

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,333,080 661,974
Transfers from Other Funds 10-5200 946 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 26,415,699 26,790,200 27,058,102
Tuition 10-1300 1,622,475 1,695,360 2,016,525
Transportation Fees from Other LEAs 10-1420-1440 0 30,126 30,130
Other Restricted Miscellaneous Revenues 10-1XXX 0 200,000 237,362
Unrestricted Miscellaneous Revenues 10-1XXX 223,852 544,106 544,106
SUBTOTAL  28,262,026 29,259,792 29,886,225
Revenues from State Sources:
Extraordinary Aid 10-3131 352,463 238,797 200,000
Other State Aids 10-3XXX 14,268 0 0
Categorical Special Education Aid 10-3132 1,161,428 1,202,285 65,590
Equalization Aid 10-3176 91,605 59,022 23,398
Categorical Security Aid 10-3177 156,097 157,133 0
Categorical Transportation Aid 10-3121 227,880 295,895 0
SUBTOTAL  2,003,741 1,953,132 288,988
Actual Revenues (Over)/Under Expenditures  994,089 0 0
TOTAL OPERATING BUDGET  31,260,802 32,546,004 30,837,187
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 21,715 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 489,873 450,000 450,000
TOTAL REVENUES FROM STATE SOURCES  489,873 450,000 450,000
Revenues from Federal Sources:
Title I 20-4411-4416 0 0 30,686
Title II 20-4451-4455 0 0 27,093
I.D.E.A. Part B (Handicapped) 20-4420-4429 596,119 454,873 454,874
Other 20-4XXX 44,382 40,000 294,000
TOTAL REVENUES FROM FEDERAL SOURCES  640,501 494,873 806,653
TOTAL GRANTS AND ENTITLEMENTS  1,152,089 944,873 1,256,653
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 564,242 564,241
Revenues from Local Sources:
Local Tax Levy 40-1210 863,709 863,709 863,709
TOTAL REVENUES FROM LOCAL SOURCES  863,709 863,709 863,709
Revenues from State Sources:
Debt Service Aid Type II 40-3160 56,271 56,271 56,271
TOTAL LOCAL REPAYMENT OF DEBT  919,980 1,484,222 1,484,221
Actual Revenues (Over)/Under Expenditures  564,241 0 0
TOTAL REPAYMENT OF DEBT  1,484,221 1,484,222 1,484,221
TOTAL REVENUES/SOURCES  33,897,112 34,975,099 33,578,061
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  33,897,112 34,975,099 33,578,061

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX11,005,83111,426,45811,224,808
Special Education 11-2XX-100-XXX2,081,0812,116,4092,141,981
Basic Skills/Remedial 11-230-100-XXX204,795218,725226,115
Bilingual Education 11-240-100-XXX94,25599,290101,679
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX186,597197,000197,000
School Sponsored Athletics 11-402-100-XXX605,952573,990425,000
Support Services:
Tuition 11-000-100-XXX1,809,7902,227,2841,769,930
Attendance and Social Work Services 11-000-211-XXX52,38753,52556,118
Health Services 11-000-213-XXX327,470360,160323,025
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217575,160571,683560,324
Guidance 11-000-218-XXX861,3651,055,523757,357
Child Study Teams 11-000-219-XXX610,107588,720605,811
Improvement of Instructional Services 11-000-221-XXX1,113,5311,346,279955,234
Educational Media Services - School Library 11-000-222-XXX444,918495,655478,202
Instructional Staff Training Services 11-000-223-XXX16,20720,00024,000
General Administration 11-000-230-XXX963,949493,550585,924
School Administration 11-000-240-XXX859,405855,5081,022,240
Central Svcs & Admin Info Technology 11-000-25X-XXX432,734409,738462,330
Operation and Maintenance of Plant Services 11-000-26X-XXX3,294,8303,509,4753,124,074
Student Transportation Services 11-000-270-XXX1,002,1661,224,2961,043,704
Personal Services - Employee Benefits 11-XXX-XXX-2XX4,427,1294,702,7364,752,331
Food Services 11-000-310-XXX15,00000
Total Support Services Expenditures 16,806,14817,914,13216,520,604
TOTAL GENERAL CURRENT EXPENSE 30,984,65932,546,00430,837,187
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X43,00000
Facilities Acquisition and Construction Services 12-000-4XX-XXX233,14300
TOTAL CAPITAL EXPENDITURES 276,14300
OPERATING BUDGET GRAND TOTAL 31,260,80232,546,00430,837,187
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX21,71500
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX66,62674,25074,250
Nonpublic Auxiliary Services 20-XXX-XXX-XXX130,60386,40086,400
Nonpublic Handicapped Services 20-XXX-XXX-XXX156,106146,250146,250
Nonpublic Nursing Services 20-XXX-XXX-XXX89,93889,10089,100
Nonpublic Technology Initiative 20-XXX-XXX-XXX46,60054,00054,000
Total State Projects 489,873450,000450,000
Federal Projects:
Title I 20-XXX-XXX-XXX0030,686
Title II 20-XXX-XXX-XXX0027,093
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX596,119454,873454,874
Other Special Projects 20-XXX-XXX-XXX44,38240,000294,000
Total Federal Projects 640,501494,873806,653
TOTAL GRANTS AND ENTITLEMENTS 1,152,089944,8731,256,653
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,484,2211,484,2221,484,221
TOTAL REPAYMENT OF DEBT 1,484,2211,484,2221,484,221
Total Expenditures 33,897,11234,975,09933,578,061
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 33,897,11234,975,09933,578,061

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/08
Audited
Balance
6/30/09
Estimated
Balance
6/30/10
Estimated
Balance
6/30/11
Unassigned:
  General Operating Budget792,4081,184,6951,287,190625,216
  Repayment of Debt564,2421-564,241-1,128,482
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve2,258,011685,57500
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2007-08
Actual
2008-09
Actual
2009-10
Original
Budget
2009-10
Revised
Budget
2010-11
Proposed
Budget
Total Comparative Per Pupil Cost11,38412,12012,15812,42811,523
Total Classroom Instruction6,5577,0547,0667,2237,468
Classroom-Salaries and Benefits6,2026,5396,5886,7356,999
Classroom-General Supplies and Textbooks207244215219231
Classroom-Purchased Services and Other149271263269238
Total Support Services1,8702,1142,2872,3371,610
Support Services-Salaries and Benefits1,7811,9822,1192,1661,503
Total Administrative Costs1,0411,047880899883
Administration-Salaries and Benefits810812750766746
Legal Costs00464745
Total Operations and Maintenance of Plant1,5311,4941,5431,5771,297
Operations & Maintenance of Plant-Salary & Ben.333347395403291
Total Food Services Costs07000
Total Extracurricular Costs385405383391265
Total Equipment Costs019000
Employee Benefits as a % of Salaries22.623.7242425

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2010 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 2009-10 revised appropriations and 2010-11 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 district shares a Business Administrator with Garwood Boro. The
  • school district also works with the town for letting the residents and
  • community organizations use the buildings for events.

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy27,058,102 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)727,002,459 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1003.7219 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy27,921,811 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)727,002,459 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1003.8407 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy27,058,102 (G)
Estimated Equalized Valuation (as of 10/01/2009)2,618,738,399 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1001.0332 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy27,921,811 (J)
Estimated Equalized Valuation (as of 10/01/2009)2,618,738,399 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1001.0662 (L)

 

Administrative Salaries
Employee Name: Maria Tamburino 
Job TitleAdministrative Assistant 
Base Annual Salary82,300 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances500 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: To Be Determined 
Job TitleSuperintendent 
Base Annual Salary160,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2013 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances500 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Vincent Caputo 
Job TitleAssistant Superintendent Director of Curriculm/Instr 
Base Annual Salary136,240 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/1910 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances500 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: William Muzzio 
Job TitleBusiness Administrator 
Base Annual Salary129,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Shared County 
Shared District1710 
Shared Job Title 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances500 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments