03/26/2008 UNION - UNION TWP
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2006 October 15, 2007 October 15, 2008
Actual Actual Estimated
Pupils on Roll Regular Full-Time 6911 6837 6837
Pupils on Roll Regular Shared-Time 16 24 24
Pupils on Roll - Special Full-Time 943 944 944
Pupils on Roll - Special Shared-Time 42 46 46
Private School Placements 91 86 86
Pupils Sent to Other Districts-Reg Prog 1
Pupils Sent to Other Dists-Spec Ed Prog 89 85 85
Pupils Received 3 4 5
Pupils in State Facilities 10 11 11
UNION - UNION TWP
Advertised Revenues
Budget Category Account 2006-07 2007-08 2008-09
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 5,118,203 6,721,639 6,789,549
Budgeted Fund Bal - Deposit to Capital Reserve 10-303 673,573 750,000
Withdrawal from Cap Res-for Local Share 10-307 1,000,000 450,000
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 2,750,000
Transfers from Other Funds 10-5200 17,000,000
Revenues from Local Sources:
Local Tax Levy 10-1210 68,832,048 72,223,280 72,223,280
Tuition 10-1300 104,989 76,517 75,886
Transportation Fees from Individuals 10-1410 15,653 27,448 23,213
Interest Earned on Capital Reserve Funds 10-1XXX 71,783 20,000 315,000
Unrestricted Miscellaneous Revenues 10-1XXX 1,558,617 1,443,000 1,370,000
SUBTOTAL 70,583,090 73,790,245 74,007,379
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 13,552,736 13,552,736
Transportation Aid 10-3120 1,246,989 1,246,989
Special Education Aid 10-3130 5,120,464 5,120,464
Bilingual Education 10-3140 287,112 287,112
Stabilization Aid 10-3171 446,901 446,901
Extraordinary Aid 10-3131 573,658 969,157
Consolidated Aid 10-3195 878,199 878,199
Additional Formula Aid 10-3196 672,834 1,365,853
Other State Aids 10-3XXX 688,008 1,005,720 48,440
Categorical Special Education Aid 10-3132 4,261,043
Equalization Aid 10-3176 24,148,470
Categorical Security Aid 10-3177 1,372,066
Categorical Transportation Aid 10-3121 912,595
SUBTOTAL 23,466,901 23,903,974 31,711,771
Adjustment for Prior Year Encumbrances 2,572,940
Actual Revenues (Over)/Under Expenditures -3,409,264
TOTAL OPERATING BUDGET 91,640,727 106,988,798 133,458,699
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 9,985 91,237
Revenues from State Sources:
Demonstrably Effect Prog Aid - Pr Year Carryover 20-3212 88,471 79,444
Demonstrably Effective Program Aid 20-3212 393,905 473,349
Instructional Supplement Aid 20-3214 422,042 422,042
Other Restricted Entitlements 20-32XX 333,965 1,401,353 361,773
TOTAL REVENUES FROM STATE SOURCES 1,238,383 2,376,188 361,773
Revenues from Federal Sources:
Title I 20-4411-4416 410,480 390,019 331,516
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,864,556 1,944,714 1,520,319
Vocational Education 20-4430 28,665 41,386 35,178
Other 20-4XXX 576,881 565,969 518,386
TOTAL REVENUES FROM FEDERAL SOURCES 2,880,582 2,942,088 2,405,399
TOTAL GRANTS AND ENTITLEMENTS 4,128,950 5,409,513 2,767,172
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 357,503 144,833
Transfers from Other Funds 40-5200 229,743
Revenues from Local Sources:
Local Tax Levy 40-1210 2,546,935 2,354,249 2,267,313
TOTAL REVENUES FROM LOCAL SOURCES 2,546,935 2,354,249 2,267,313
Revenues from State Sources:
Debt Service Aid Type II 40-3160 207,270 235,498 148,335
TOTAL LOCAL REPAYMENT OF DEBT 2,983,948 2,947,250 2,560,481
Actual Revenues (Over)/Under Expenditures 19,809
TOTAL REPAYMENT OF DEBT 3,003,757 2,947,250 2,560,481
TOTAL REVENUES/SOURCES 98,773,434 115,345,561 138,786,352
UNION - UNION TWP
Advertised Appropriations
Budget Category Account 2006-07 2007-08 2008-09
Expenditures Rev. Approp. Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX 31,046,879 32,063,093 36,043,688
Special Education 11-2XX-100-XXX 6,256,708 6,826,944 7,324,427
Basic Skills/Remedial 11-230-100-XXX 741,777 987,379 1,058,434
Bilingual Education 11-240-100-XXX 615,434 646,925 687,790
Vocational Programs - Local 11-3XX-100-XXX 26,944 33,712 29,100
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 211,584 309,178 328,813
School Sponsored Athletics 11-402-100-XXX 806,123 884,570 891,977
Support Services:
Tuition 11-000-100-XXX 9,187,463 11,006,781 10,965,458
Attendance and Social Work Services 11-000-211-XXX 191,024 209,826 192,535
Health Services 11-000-213-XXX 753,522 857,250 885,878
Students - Related & Extraordinary 11-000-216,217 1,651,839 2,074,126 1,930,252
Guidance 11-000-218-XXX 1,695,970 1,838,130 2,161,342
Child Study Teams 11-000-219-XXX 1,784,656 2,005,306 2,024,721
Improvement of Instructional Services 11-000-221-XXX 1,651,896 1,811,656 1,979,690
Educational Media Services - School Library 11-000-222-XXX 897,720 1,109,335 1,100,881
Instructional Staff Training Services 11-000-223-XXX 84,622 114,608 123,000
General Administration 11-000-230-XXX 2,166,753 2,920,291 2,892,670
School Administration 11-000-240-XXX 3,172,739 3,695,341 3,651,342
Central Svcs & Admin Info Technology 11-000-25X-XXX 1,187,429 1,386,945 1,509,352
Operation and Maintenance of Plant Services 11-000-26X-XXX 7,852,705 10,246,422 10,547,023
Student Transportation Services 11-000-270-XXX 4,743,595 5,735,994 6,132,442
Personal Services - Employee Benefits 11-XXX-XXX-2XX 14,125,895 16,938,000 17,350,000
Total Support Services Expenditures 51,147,828 61,950,011 63,446,586
TOTAL GENERAL CURRENT EXPENSE 90,853,277 103,701,812 109,810,815
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604 17,750,000
Interest Earned on Capital Reserve 10-604 20,000 315,000
Equipment 12-XXX-XXX-73X 535,709 1,298,086 666,243
Facilities Acquisition and Construction Services 12-000-4XX-XXX 251,741 1,940,713 1,700,000
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931 3,200,000
TOTAL CAPITAL EXPENDITURES 787,450 3,258,799 23,631,243
Transfer of Funds to Charter Schools 10-000-100-56X 28,187 16,641
OPERATING BUDGET GRAND TOTAL 91,640,727 106,988,798 133,458,699
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX 9,985 91,237
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX 218,150 213,351
Support Services 20-212-200-XXX 264,226 339,442
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 482,376 552,793
Instructional Supplement Aid:
Instruction 20-214-100-XXX 422,042 422,042
TOTAL INSTRUCTIONAL SUPPLEMENT AID 422,042 422,042
Other State Projects:
Instruction 20-217-100-XXX 745,530
Support Services 20-217-200-XXX 289,970
TOTAL TARA USED TO SUPPORT PROGRAMS 1,035,500
Nonpublic Textbooks 20-XXX-XXX-XXX 31,913 30,796 30,796
Nonpublic Auxiliary Services 20-XXX-XXX-XXX 122,775 139,416 139,416
Nonpublic Handicapped Services 20-XXX-XXX-XXX 95,594 126,984 126,984
Nonpublic Nursing Services 20-XXX-XXX-XXX 43,329 42,537 42,537
Nonpublic Technology Initiative 20-XXX-XXX-XXX 22,500 22,040 22,040
Other Special Projects 20-XXX-XXX-XXX 17,854 4,080
Total State Projects 1,238,383 2,376,188 361,773
Federal Projects:
Title I 20-XXX-XXX-XXX 410,480 390,019 331,516
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 1,864,556 1,944,714 1,520,319
Vocational Education 20-XXX-XXX-XXX 28,665 41,386 35,178
Other Special Projects 20-XXX-XXX-XXX 576,881 565,969 518,386
Total Federal Projects 2,880,582 2,942,088 2,405,399
TOTAL GRANTS AND ENTITLEMENTS 4,128,950 5,409,513 2,767,172
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 3,003,757 2,947,250 2,560,481
TOTAL REPAYMENT OF DEBT 3,003,757 2,947,250 2,560,481
Total Expenditures 98,773,434 115,345,561 138,786,352
DEDUCT EXPENDITURES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Local Contrib-Transfer to Grants & Entitlements 11-1XX-100-930
Capital Reserve - Transfer to Repayment of Debt 12-000-400-933
TOTAL EXPENDITURES NET OF TRANSFERS 98,773,434 115,345,561 138,786,352
UNION - UNION TWP
Advertised Recapitulation of Balance
Audited Audited Estimated Estimated
Balance Balance Balance Balance
Budget Category 6/30/2006 6/30/2007 6/30/2008 6/30/2009
Unreserved:
General Operating Budget 8,106,946 3,094,481 3,894,481 2,088,317
Repayment of Debt 522,145 502,336 144,833 0
Reserved for Specific Purposes:
General Operating Budget:
Capital Reserve 470,081 359,935 379,935 15,244,935
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 0 0
Legal Reserve 6,246,364 12,455,024 5,733,385 0
Tuition Reserve 0 0 0 0
Current Expense Emergency Reserve 0 0 0 0
Reserved for Repayment of Debt 0 0 0 0
UNION - UNION TWP
Advertised Per Pupil Cost Calculations
2008 - 2009
2005-06 2006-07 2007-08 2007-08 2008-2009
Actual Actual Original Revised Proposed
Budget Budget Budget
Per Pupil Cost Calculations: (1) (2) (3) (4) (5)
Total Comparative Per Pupil Cost 9462 9828 10973 11376 11859
Total Classroom Instruction 6381 6150 6655 6775 7235
Classroom-Salaries and Benefits 6143 5878 6322 6393 6848
Classroom-General Supplies and Textbooks 233 221 269 318 323
Classroom-Purchased Services and Other 5 50 63 63 65
Total Support Services 1118 1375 1569 1645 1640
Support Services-Salaries and Benefits 996 1238 1376 1429 1452
Total Administrative Costs 833 975 1091 1218 1212
Administration-Salaries and Benefits 588 748 796 912 882
Total Operations and Maintenance of Plant 996 1138 1423 1498 1530
Operations & Maintenance of Plant-Salary & Ben. 561 726 831 848 849
Total Food Services Costs 0 0
Total Extracurricular Costs 135 147 172 176 179
Total Equipment Costs 19 68 95 166 85
Employee Benefits as a % of Salaries 24.7 25.2 27.2 28.3 27.1
The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations
are contained in the 2008 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 2007-08 revised appropriations and 2008-09 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.
UNION - UNION TWP
Unusual Revenues and Appropriations
___________________________________
Line Number Revenue Source or 08-09 Amount Description of circumstances
Approp. Due to
00140 Sale of Channel C1 17,000,000 No longer needed for public use.
07690 Sale of Channel C1 17,000,000 Future facility acquisitions/renovations
Total Unusual Revenues:
17,000,000 Total Unusual Appropriations: 17,000,000
UNION - UNION TWP
Shared Services -- Description of Shared Services
_________________________________________________
Public Relations Consultant Township of Union
Sharing of Recreational Fields Township of Union
Television Station Channel 34 Township of Union
Recreation Dept Use of Schools Township of Union
Plowing & Sweeping Services Township of Union
Various purchased services, supplies Morris County Cooperative
Various purchased services, supplies Union County Cooperative
Energy Services - Electric ACES
Energy Services - Gas Union County Cooperative
Energy Fuel- Gasoline/Diesel Union County Cooperative
Various-Prof Dev, Therapies Morris Union Jointure Commission
UNION - UNION TWP
22a. Estimated Tax Rate Information
______________________________
A. Estimated 08-09 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 72,223,280 (A)
Estimated Net Taxable Valuation (as of 01/01/2008 ) 1,062,297,870 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)X100 6.7988 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 74,490,593 (D)
Estimated Net Taxable Valuation (as of 01/01/2008 ) 1,062,297,870 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)X100 7.0122 (F)
B. Estimated 08-09 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 72,223,280 (G)
Estimated Equalized Valuation (as of 10/01/2008 ) 7,708,983,091 (H)
Estimated 08-09 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.9369 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 74,490,593 (J)
Estimated Equalized Valuation (as of 10/01/2008 ) 7,708,983,091 (K)
Estimated 08-09 Equalized Total School
Tax Rate=(J)/(K)X100 0.9663 (L)