03/27/2008 UNION - ROSELLE PARK BORO
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2006 October 15, 2007 October 15, 2008
Actual Actual Estimated
Pupils on Roll Regular Full-Time 1721 1734 1742
Pupils on Roll Regular Shared-Time 16 10 10
Pupils on Roll - Special Full-Time 301 269 273
Pupils on Roll - Special Shared-Time 6 9 8
Private School Placements 5 3 4
Pupils Sent to Other Districts-Reg Prog 1 1
Pupils Sent to Other Dists-Spec Ed Prog 2
Pupils Received 7 20 21
Pupils in State Facilities 1 1
UNION - ROSELLE PARK BORO
Advertised Revenues
Budget Category Account 2006-07 2007-08 2008-09
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 51,624
Transfers from Other Funds 10-5200 12,818 50,000 50,000
Revenues from Local Sources:
Local Tax Levy 10-1210 15,686,219 16,740,794 16,740,794
Tuition 10-1300 110,276 414,629 283,574
Other Restricted Miscellaneous Revenues 10-1XXX 30,000 21,000
Unrestricted Miscellaneous Revenues 10-1XXX 145,205 67,000 79,000
SUBTOTAL 15,941,700 17,252,423 17,124,368
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 5,303,358 5,303,358
Supplemental Core Curriculum Standards Aid 10-3112 775,850 775,850
Transportation Aid 10-3120 116,770 116,770
Special Education Aid 10-3130 1,065,763 1,065,763
Bilingual Education 10-3140 148,120 148,120
Extraordinary Aid 10-3131 33,623 53,829
Consolidated Aid 10-3195 223,500 223,500
Additional Formula Aid 10-3196 231,560 470,067
Categorical Special Education Aid 10-3132 1,062,238
Equalization Aid 10-3176 8,760,602
Categorical Security Aid 10-3177 278,887
Categorical Transportation Aid 10-3121 61,287
SUBTOTAL 7,898,544 8,103,428 10,216,843
Adjustment for Prior Year Encumbrances 722,600
Actual Revenues (Over)/Under Expenditures -253,126
TOTAL OPERATING BUDGET 23,599,936 26,128,451 27,442,835
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 6,614 7,000
Revenues from State Sources:
Instructional Supplement Aid 20-3214 85,299 85,299
Other Restricted Entitlements 20-32XX 335,147 260,250
TOTAL REVENUES FROM STATE SOURCES 420,446 345,549
Revenues from Federal Sources:
Title I 20-4411-4416 317,910 200,869 170,739
I.D.E.A. Part B (Handicapped) 20-4420-4429 457,414 451,435 451,435
Other 20-4XXX 130,796 121,417 103,204
TOTAL REVENUES FROM FEDERAL SOURCES 906,120 773,721 725,378
TOTAL GRANTS AND ENTITLEMENTS 1,333,180 1,126,270 725,378
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 1
Revenues from Local Sources:
Local Tax Levy 40-1210 644,837 674,378 682,805
TOTAL REVENUES FROM LOCAL SOURCES 644,837 674,378 682,805
Revenues from State Sources:
Debt Service Aid Type II 40-3160 845 833 822
TOTAL LOCAL REPAYMENT OF DEBT 645,682 675,212 683,627
Actual Revenues (Over)/Under Expenditures 20,414
TOTAL REPAYMENT OF DEBT 666,096 675,212 683,627
TOTAL REVENUES/SOURCES 25,599,212 27,929,933 28,851,840
UNION - ROSELLE PARK BORO
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 7,542,389 8,142,507 8,614,086
Special Education 11-2XX-100-XXX 1,925,927 2,081,614 2,217,949
Basic Skills/Remedial 11-230-100-XXX 198,500 244,596 412,994
Bilingual Education 11-240-100-XXX 307,189 433,735 455,197
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 119,591 183,281 158,699
School Sponsored Athletics 11-402-100-XXX 369,963 402,481
Other Instructional Programs 11-4XX-100-XXX 351,785
Community Services Programs/Operations 11-800-330-XXX 56,320 54,357 54,358
Support Services:
Tuition 11-000-100-XXX 711,625 746,242 698,639
Attendance and Social Work Services 11-000-211-XXX 21,166 30,973 31,363
Health Services 11-000-213-XXX 296,975 319,868 333,197
Students - Related & Extraordinary 11-000-216,217 516,806 646,592 714,499
Guidance 11-000-218-XXX 680,136 709,611 787,712
Child Study Teams 11-000-219-XXX 789,894 789,996 870,948
Improvement of Instructional Services 11-000-221-XXX 127,693 135,384 151,108
Educational Media Services - School Library 11-000-222-XXX 388,224 463,125 514,648
Instructional Staff Training Services 11-000-223-XXX 69,198 86,237 95,100
General Administration 11-000-230-XXX 689,691 749,000 654,556
School Administration 11-000-240-XXX 1,482,072 1,595,560 1,590,519
Central Svcs & Admin Info Technology 11-000-25X-XXX 445,266 435,017 428,458
Operation and Maintenance of Plant Services 11-000-26X-XXX 2,178,796 2,742,143 2,837,145
Student Transportation Services 11-000-270-XXX 286,989 471,302 341,053
Personal Services - Employee Benefits 11-XXX-XXX-2XX 4,209,326 4,579,710 4,996,426
Total Support Services Expenditures 12,893,857 14,500,760 15,045,371
TOTAL GENERAL CURRENT EXPENSE 23,395,558 26,010,813 27,361,135
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X 157,691 41,738
Facilities Acquisition and Construction Services 12-000-4XX-XXX 46,687 75,900 81,700
TOTAL CAPITAL EXPENDITURES 204,378 117,638 81,700
OPERATING BUDGET GRAND TOTAL 23,599,936 26,128,451 27,442,835
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX 6,614 7,000
Instructional Supplement Aid:
Instruction 20-214-100-XXX 85,299 85,299
TOTAL INSTRUCTIONAL SUPPLEMENT AID 85,299 85,299
Other State Projects:
Instruction 20-217-100-XXX 142,260
Support Services 20-217-200-XXX 117,990
TOTAL TARA USED TO SUPPORT PROGRAMS 260,250
Other Special Projects 20-XXX-XXX-XXX 335,147
Total State Projects 420,446 345,549
Federal Projects:
Title I 20-XXX-XXX-XXX 317,910 200,869 170,739
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 457,414 451,435 451,435
Other Special Projects 20-XXX-XXX-XXX 130,796 121,417 103,204
Total Federal Projects 906,120 773,721 725,378
TOTAL GRANTS AND ENTITLEMENTS 1,333,180 1,126,270 725,378
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 666,096 675,212 683,627
TOTAL REPAYMENT OF DEBT 666,096 675,212 683,627
Total Expenditures 25,599,212 27,929,933 28,851,840
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 25,599,212 27,929,933 28,851,840
UNION - ROSELLE PARK BORO
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 402,960 505,622 505,622 505,622
Repayment of Debt 20,415 1 0 0
Reserved for Specific Purposes:
General Operating Budget:
Capital Reserve 100 100 100 100
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 0 0
Legal Reserve 34,958 51,624 51,624 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 - ROSELLE PARK BORO
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 10391 11022 11943 12486 13005
Total Classroom Instruction 5849 6377 6769 6921 7288
Classroom-Salaries and Benefits 5585 6008 6412 6521 6950
Classroom-General Supplies and Textbooks 143 172 150 188 117
Classroom-Purchased Services and Other 121 197 208 212 221
Total Support Services 1795 1779 1943 2021 2163
Support Services-Salaries and Benefits 1713 1707 1796 1812 2000
Total Administrative Costs 1190 1544 1455 1658 1611
Administration-Salaries and Benefits 968 1230 1195 1323 1337
Total Operations and Maintenance of Plant 1213 1213 1434 1522 1572
Operations & Maintenance of Plant-Salary & Ben. 631 685 699 745 783
Total Food Services Costs 0 0
Total Extracurricular Costs 311 74 308 328 336
Total Equipment Costs 77 77 2 21 0
Employee Benefits as a % of Salaries 25.4 26.9 27.4 27.1 27.7
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 - ROSELLE PARK BORO
Unusual Revenues and Appropriations
___________________________________
Line Number Revenue Source or 08-09 Amount Description of circumstances
Approp. Due to
Total Unusual Revenues:
0 Total Unusual Appropriations: 0
UNION - ROSELLE PARK BORO
Shared Services -- Description of Shared Services
_________________________________________________
A.C.E.S. Program for Natural Gas
A.C.E.S. Program for Electric
Ed Data School Purchasing Co-Op
Transportation Services through Morris-Union Jointure Commission
Transportation Services through Union County Ed Services Commission
Cooperative Bus Procurement through Morris-Union Jointure Commission
Bus Maintenance with Morris-Union Jointure Commission
Gasoline purchased with the municipality
UNION - ROSELLE PARK BORO
22a. Estimated Tax Rate Information
______________________________
A. Estimated 08-09 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 16,740,794 (A)
Estimated Net Taxable Valuation (as of 10/01/2007 ) 290,832,123 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)X100 5.7562 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 17,417,654 (D)
Estimated Net Taxable Valuation (as of 10/01/2007 ) 290,832,123 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)X100 5.9889 (F)
B. Estimated 08-09 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 16,740,794 (G)
Estimated Equalized Valuation (as of 10/01/2007 ) 1,354,065,045 (H)
Estimated 08-09 Equalized General Fund School
Tax Rate=(G)/(H)X100 1.2363 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 17,417,654 (J)
Estimated Equalized Valuation (as of 10/01/2007 ) 1,354,065,045 (K)
Estimated 08-09 Equalized Total School
Tax Rate=(J)/(K)X100 1.2863 (L)