03/03/2008 UNION - BERKELEY HEIGHTS TWP
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2006 October 15, 2007 October 15, 2008
Actual Actual Estimated
Pupils on Roll Regular Full-Time 2613 2593 2596
Pupils on Roll Regular Shared-Time 13 8 9
Pupils on Roll - Special Full-Time 225 235 249
Pupils on Roll - Special Shared-Time 6 5 5
Private School Placements 24 26 24
Pupils Sent to Other Districts-Reg Prog 10
Pupils Sent to Other Dists-Spec Ed Prog 7 7 12
Pupils Received 284 263 265
UNION - BERKELEY HEIGHTS TWP
Advertised Revenues
Budget Category Account 2006-07 2007-08 2008-09
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 966,186 1,546,342
Transfers from Other Funds 10-5200 981,600
Revenues from Local Sources:
Local Tax Levy 10-1210 31,930,028 33,203,514 34,219,012
Tuition 10-1300 3,645,036 3,827,786 3,656,189
Interest Earned on Capital Reserve Funds 10-1XXX 1,568 2,000 2,050
Unrestricted Miscellaneous Revenues 10-1XXX 400,184 760,001 462,423
SUBTOTAL 35,976,816 37,793,301 38,339,674
Revenues from State Sources:
Transportation Aid 10-3120 468,278 468,278
Special Education Aid 10-3130 1,089,281 1,089,281
Bilingual Education 10-3140 48,858 48,858
Extraordinary Aid 10-3131 152,070
Consolidated Aid 10-3195 135,454 135,454
Additional Formula Aid 10-3196 52,256 106,080
Other State Aids 10-3XXX 19,979
Categorical Special Education Aid 10-3132 1,369,827
Categorical Security Aid 10-3177 182,692
Categorical Transportation Aid 10-3121 453,131
SUBTOTAL 1,814,106 1,847,951 2,157,720
Adjustment for Prior Year Encumbrances 56,483
Actual Revenues (Over)/Under Expenditures -933,606
TOTAL OPERATING BUDGET 37,838,916 40,663,921 42,043,736
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 13,496 13,496
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 6,709
TOTAL REVENUES FROM STATE SOURCES 6,709
Revenues from Federal Sources:
Title VI 20-4417-4418 5,780 40,867
I.D.E.A. Part B (Handicapped) 20-4420-4429 453,246 479,194 406,858
Other 20-4XXX 347,758 374,038 320,000
TOTAL REVENUES FROM FEDERAL SOURCES 806,784 894,099 726,858
TOTAL GRANTS AND ENTITLEMENTS 813,493 907,595 740,354
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 205,418 205,001
Transfers from Other Funds 40-5200 205,000
Revenues from Local Sources:
Local Tax Levy 40-1210 1,600,134 1,388,537 1,371,046
TOTAL REVENUES FROM LOCAL SOURCES 1,600,134 1,388,537 1,371,046
Revenues from State Sources:
Debt Service Aid Type II 40-3160 703,894 700,802 732,949
TOTAL LOCAL REPAYMENT OF DEBT 2,509,028 2,294,757 2,308,996
Actual Revenues (Over)/Under Expenditures -205,001
TOTAL REPAYMENT OF DEBT 2,304,027 2,294,757 2,308,996
TOTAL REVENUES/SOURCES 40,956,436 43,866,273 45,093,086
UNION - BERKELEY HEIGHTS 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 14,476,169 14,791,688 15,073,885
Special Education 11-2XX-100-XXX 2,590,724 2,337,168 2,923,995
Basic Skills/Remedial 11-230-100-XXX 174,902 164,481 175,356
Bilingual Education 11-240-100-XXX 50,182 41,323 29,957
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 257,060 293,098 296,657
School Sponsored Athletics 11-402-100-XXX 787,741 747,859 802,417
Community Services Programs/Operations 11-800-330-XXX 733 7,500 7,500
Support Services:
Tuition 11-000-100-XXX 1,370,021 1,571,608 1,691,195
Attendance and Social Work Services 11-000-211-XXX 19,055 39,630 41,830
Health Services 11-000-213-XXX 470,787 488,481 516,054
Students - Related & Extraordinary 11-000-216,217 700 516,981 477,025
Guidance 11-000-218-XXX 814,807 1,001,118 1,022,028
Child Study Teams 11-000-219-XXX 1,004,225 1,024,501 1,109,541
Improvement of Instructional Services 11-000-221-XXX 786,454 717,690 732,472
Educational Media Services - School Library 11-000-222-XXX 637,326 558,504 713,242
Instructional Staff Training Services 11-000-223-XXX 60,477 92,139 96,563
General Administration 11-000-230-XXX 1,353,021 1,619,800 1,343,907
School Administration 11-000-240-XXX 1,482,310 1,666,356 1,633,963
Central Svcs & Admin Info Technology 11-000-25X-XXX 477,476 661,341 615,678
Operation and Maintenance of Plant Services 11-000-26X-XXX 3,267,115 3,518,218 3,481,654
Student Transportation Services 11-000-270-XXX 1,763,611 1,741,838 1,875,021
Other Support Services 11-000-290-XXX 35,419
Personal Services - Employee Benefits 11-XXX-XXX-2XX 5,119,279 6,297,704 6,534,470
Food Services 11-000-310-XXX 62,000
Total Support Services Expenditures 18,724,083 21,515,909 21,884,643
TOTAL GENERAL CURRENT EXPENSE 37,061,594 39,899,026 41,194,410
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604 200,000
Interest Earned on Capital Reserve 10-604 2,000 2,050
Equipment 12-XXX-XXX-73X 471,880 367,326 101,136
Facilities Acquisition and Construction Services 12-000-4XX-XXX 222,698 342,523 458,420
TOTAL CAPITAL EXPENDITURES 694,578 711,849 761,606
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX 82,744 53,046 87,720
Total Summer School 82,744 53,046 87,720
TOTAL SPECIAL SCHOOLS 82,744 53,046 87,720
OPERATING BUDGET GRAND TOTAL 37,838,916 40,663,921 42,043,736
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX 13,496 13,496
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX 6,709
Total State Projects 6,709
Federal Projects:
Title VI 20-XXX-XXX-XXX 5,780 40,867
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 453,246 479,194 406,858
Other Special Projects 20-XXX-XXX-XXX 347,758 374,038 320,000
Total Federal Projects 806,784 894,099 726,858
TOTAL GRANTS AND ENTITLEMENTS 813,493 907,595 740,354
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 2,304,027 2,294,757 2,308,996
TOTAL REPAYMENT OF DEBT 2,304,027 2,294,757 2,308,996
Total Expenditures 40,956,436 43,866,273 45,093,086
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 40,956,436 43,866,273 45,093,086
UNION - BERKELEY HEIGHTS 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 947,417 776,757 776,757 776,757
Repayment of Debt 205,418 410,419 205,001 0
Reserved for Specific Purposes:
General Operating Budget:
Capital Reserve 66,198 67,766 69,766 271,816
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 0 0
Legal Reserve 1,274,944 2,542,528 1,576,342 30,000
Tuition Reserve 0 0 0 0
Current Expense Emergency Reserve 0 0 0 0
Reserved for Repayment of Debt 0 0 0 0
UNION - BERKELEY HEIGHTS 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 11308 11795 12389 12743 13112
Total Classroom Instruction 6954 7257 7390 7516 7834
Classroom-Salaries and Benefits 6577 6704 6967 7098 7372
Classroom-General Supplies and Textbooks 318 505 286 286 310
Classroom-Purchased Services and Other 59 48 138 132 152
Total Support Services 1494 1594 1871 1908 2011
Support Services-Salaries and Benefits 1361 1480 1688 1731 1826
Total Administrative Costs 1181 1187 1299 1454 1402
Administration-Salaries and Benefits 975 986 1062 1141 1135
Total Operations and Maintenance of Plant 1210 1292 1377 1407 1384
Operations & Maintenance of Plant-Salary & Ben. 746 810 824 840 829
Total Food Services Costs 18 22 0 0 0
Total Extracurricular Costs 400 422 427 430 451
Total Equipment Costs 140 166 132 130 35
Employee Benefits as a % of Salaries 18.5 21.0 24.7 24.6 24.5
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 - BERKELEY HEIGHTS TWP
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 - BERKELEY HEIGHTS TWP
Shared Services -- Description of Shared Services
_________________________________________________
Garbage Pickup
Gasoline
Salt for Snow Removal
Grounds Equipment
A.C.E.S. Program - Natural Gas
A.C.E.S. Program - Electric
ACT Telephone Services
Ed DAta School Purchasing Co-Op
Transportation Services
Bus Maintenance
Bus Bidding Services
Professional Development
Paving Services
UNION - BERKELEY HEIGHTS TWP
22a. Estimated Tax Rate Information
______________________________
A. Estimated 08-09 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 0 (A)
Estimated Net Taxable Valuation (as of 10/01/2007 ) 1,824,842,728 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)X100 0.0000 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 0 (D)
Estimated Net Taxable Valuation (as of 10/01/2007 ) 1,824,842,728 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)X100 0.0000 (F)
B. Estimated 08-09 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 0 (G)
Estimated Equalized Valuation (as of 10/01/2007 ) 3,429,114,197 (H)
Estimated 08-09 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.0000 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 0 (J)
Estimated Equalized Valuation (as of 10/01/2007 ) 3,429,114,197 (K)
Estimated 08-09 Equalized Total School
Tax Rate=(J)/(K)X100 0.0000 (L)