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User Friendly Budgets
2012-13

UNION - CLARK TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time2,1052,0572,062
Pupils on Roll Regular Shared-Time221818
spacing
Pupils on Roll - Special Full-Time206242243
Pupils on Roll - Special Shared-Time221818
Private School Placements131010
spacing
Pupils Sent to Other Districts-Reg Prog0089
Pupils Sent to Other Dists-Spec Ed Prog9829
Pupils Received157151151
Pupils in State Facilities010

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 249,109 169,746
Transfers from Other Funds 10-5200 -482,086 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 27,058,102 27,283,102 27,490,840
Tuition 10-1300 2,097,387 2,115,622 2,202,604
Transportation Fees from Other LEAs 10-1420-1440 107,892 125,000 173,134
Other Restricted Miscellaneous Revenues 10-1XXX 0 189,128 284,284
Unrestricted Miscellaneous Revenues 10-1XXX 663,086 121,850 40,000
SUBTOTAL  29,926,467 29,834,702 30,190,862
Revenues from State Sources:
Extraordinary Aid 10-3131 134,169 185,000 148,543
Other State Aids 10-3XXX 12,544 0 0
Categorical Special Education Aid 10-3132 88,988 739,908 916,828
Equalization Aid 10-3176 0 0 1,543
Categorical Security Aid 10-3177 0 0 33,353
Categorical Transportation Aid 10-3121 0 0 51,643
SUBTOTAL  235,701 924,908 1,151,910
Revenues from Federal Sources:
SUBTOTAL  0 58,595 0
Adjustment for Prior Year Encumbrances  0 120,163 0
Actual Revenues (Over)/Under Expenditures  376,985 0 0
TOTAL OPERATING BUDGET  30,057,067 31,187,477 31,512,518
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 19,278 16,970 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 393,453 366,399 340,000
TOTAL REVENUES FROM STATE SOURCES  393,453 366,399 340,000
Revenues from Federal Sources:
Title I 20-4411-4416 45,577 54,576 26,000
Title II 20-4451-4455 34,144 42,764 23,000
Title III 20-4491-4494 23,989 43,885 51,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 596,283 642,127 385,000
Other 20-4XXX 21,456 56,165 0
TOTAL REVENUES FROM FEDERAL SOURCES  721,449 839,517 485,000
TOTAL GRANTS AND ENTITLEMENTS  1,134,180 1,222,886 825,000
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 1
Transfers from Other Funds 40-5200 651,624 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 1,463,709 1,525,942 1,537,009
TOTAL REVENUES FROM LOCAL SOURCES  1,463,709 1,525,942 1,537,009
Revenues from State Sources:
Debt Service Aid Type II 40-3160 48,187 51,460 43,973
TOTAL LOCAL REPAYMENT OF DEBT  2,163,520 1,577,402 1,580,983
Actual Revenues (Over)/Under Expenditures  -607,943 0 0
TOTAL REPAYMENT OF DEBT  1,555,577 1,577,402 1,580,983
TOTAL REVENUES/SOURCES  32,746,824 33,987,765 33,918,501
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  32,746,824 33,987,765 33,918,501

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX10,248,86110,694,66410,825,121
Special Education 11-2XX-100-XXX2,052,3992,236,7622,190,912
Basic Skills/Remedial 11-230-100-XXX221,886264,375350,990
Bilingual Education 11-240-100-XXX101,040106,990104,940
Vocational Programs - Local 11-3XX-100-XXX6600
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX178,809205,580125,000
School Sponsored Athletics 11-402-100-XXX489,220706,484619,820
Support Services:
Tuition 11-000-100-XXX1,467,4121,452,6901,345,639
Attendance and Social Work Services 11-000-211-XXX53,72555,96594,965
Health Services 11-000-213-XXX377,630386,760423,663
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2171,038,148739,428839,581
Guidance 11-000-218-XXX772,187766,277927,921
Child Study Teams 11-000-219-XXX589,789656,021718,088
Improvement of Instructional Services 11-000-221-XXX793,430656,823547,915
Educational Media Services - School Library 11-000-222-XXX416,486427,449217,888
Instructional Staff Training Services 11-000-223-XXX17,71320,00040,000
General Administration 11-000-230-XXX794,592962,950880,260
School Administration 11-000-240-XXX1,142,3821,225,3041,231,346
Central Svcs & Admin Info Technology 11-000-25X-XXX524,609530,820440,368
Operation and Maintenance of Plant Services 11-000-26X-XXX2,933,0743,406,2273,150,330
Student Transportation Services 11-000-270-XXX742,916886,9001,033,260
Personal Services - Employee Benefits 11-XXX-XXX-2XX4,692,2264,546,0095,287,333
Total Support Services Expenditures 16,356,31916,719,62317,178,557
TOTAL GENERAL CURRENT EXPENSE 29,648,60030,934,47831,395,340
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X086,4230
Facilities Acquisition and Construction Services 12-000-4XX-XXX408,467166,576117,178
TOTAL CAPITAL EXPENDITURES 408,467252,999117,178
OPERATING BUDGET GRAND TOTAL 30,057,06731,187,47731,512,518
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX19,27816,9700
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX55,94060,19963,000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX127,90991,29673,000
Nonpublic Handicapped Services 20-XXX-XXX-XXX144,174149,832125,000
Nonpublic Nursing Services 20-XXX-XXX-XXX65,43065,07279,000
Total State Projects 393,453366,399340,000
Federal Projects:
Title I 20-XXX-XXX-XXX45,57754,57626,000
Title II 20-XXX-XXX-XXX34,14442,76423,000
Title III 20-XXX-XXX-XXX23,98943,88551,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX596,283642,127385,000
Other Special Projects 20-XXX-XXX-XXX21,45656,1650
Total Federal Projects 721,449839,517485,000
TOTAL GRANTS AND ENTITLEMENTS 1,134,1801,222,886825,000
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,555,5771,577,4021,580,983
TOTAL REPAYMENT OF DEBT 1,555,5771,577,4021,580,983
Total Expenditures 32,746,82433,987,76533,918,501
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 32,746,82433,987,76533,918,501

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/10
Audited
Balance
6/30/11
Estimated
Balance
6/30/12
Estimated
Balance
6/30/13
Unassigned:
  General Operating Budget1,209,189613,685613,685613,685
  Repayment of Debt-607,942110
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve249,109418,855169,7460
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2009-10
Actual
2010-11
Actual
2011-12
Original
Budget
2011-12
Revised
Budget
2012-13
Proposed
Budget
Total Budgetary Comparative Per Pupil Cost12,51311,72212,02912,27712,469
Total Classroom Instruction7,3476,6686,8777,0057,287
Classroom-Salaries and Benefits6,8656,2806,4446,5626,821
Classroom-General Supplies and Textbooks228162202205204
Classroom-Purchased Services and Other255227230238262
Total Support Services2,3422,1492,0481,9532,045
Support Services-Salaries and Benefits2,2312,0441,9291,8291,855
Total Administrative Costs1,0761,2191,1741,3161,308
Administration-Salaries and Benefits8651,0199371,0781,060
Legal Costs025583939
Total Operations and Maintenance of Plant1,3551,3301,4811,5441,434
Operations & Maintenance of Plant-Salary & Ben.397363380386356
Board Contribution to Food Services00000
Total Extracurricular Costs387342436445377
Total Equipment Costs2200370
Employee Benefits as a % of Salaries262523.923.927.9

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2012 Taxpayers Guide to Education Spending (formerly Comparative Spending Guide) and can be found on the Department of Education's Internet address: http://www.state.nj.us/education under Finance. This publication is available in the board office and public libraries. The same calculations were performed using the 2011-12 revised appropriations and 2012-13 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
  • Ed Data
  • Middlesex Regional Ed Services Commission
  • Garwood-Transportation services

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy27,386,971 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)729,183,566 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1003.7558 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy28,895,203 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)729,183,566 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1003.9627 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy27,386,971 (G)
Estimated Equalized Valuation (as of 10/01/2011)2,528,248,597 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1001.0832 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy28,895,203 (J)
Estimated Equalized Valuation (as of 10/01/2011)2,528,248,597 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1001.1429 (L)

 

Administrative Salaries
Employee Name: David A Oliveira 
Job TitleBusiness Administrator 
Base Annual Salary116,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract11/16/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 22 
  Contracted Number of Annual Sick Days 15 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days 17 
  Description of Other Contracted Non-working DaysHolidays 
Benefits: 
Allowances3,000 
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 ContractPer diem rate 
   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: Kenneth J Knops 
Job TitleSuperintendent 
Base Annual Salary179,375 
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 Days260 
  Contracted Number of Annual Vacation Days 24 
  Contracted Number of Annual Sick Days 15 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days 17 
  Description of Other Contracted Non-working DaysHolidays 
Benefits: 
Allowances3,000 
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 ContractPer diem rate 
   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