03/18/2009 UNION - GARWOOD BORO Advertised Enrollments ENROLLMENT CATEGORY October 15, 2007 October 15, 2008 October 15, 2009 Actual Actual Estimated Pupils on Roll Regular Full-Time 374 367 352 Pupils on Roll - Special Full-Time 39 41 59 Private School Placements 18 4 6 Pupils Sent to Other Districts-Reg Prog 143 125 140 Pupils Sent to Other Dists-Spec Ed Prog 36 28 12 Pupils Received 3 UNION - GARWOOD BORO Advertised Revenues Budget Category Account 2007-08 2008-09 2009-10 Actual Revised Anticipated OPERATING BUDGET Budgeted Fund Balance - Operating Budget 10-303 624,674 719,444 Withdrawal from Cap Res-for Local Share 10-307 428,513 Revenues from Local Sources: Local Tax Levy 10-1210 5,840,485 6,074,104 6,317,068 Interest Earned on Capital Reserve Funds 10-1XXX 8,930 12,000 Unrestricted Miscellaneous Revenues 10-1XXX 968,011 211,555 55,000 SUBTOTAL 6,817,426 6,297,659 6,372,068 Revenues from State Sources: Transportation Aid 10-3120 127,216 Special Education Aid 10-3130 328,683 Extraordinary Aid 10-3131 48,585 58,066 96,563 Other State Aids 10-3XXX 94,077 Categorical Special Education Aid 10-3132 318,726 305,404 Equalization Aid 10-3176 123,307 136,862 Categorical Security Aid 10-3177 46,315 39,744 Categorical Transportation Aid 10-3121 121,353 158,176 SUBTOTAL 598,561 667,767 736,749 Adjustment for Prior Year Encumbrances 22,077 Actual Revenues (Over)/Under Expenditures -477,160 TOTAL OPERATING BUDGET 6,938,827 7,612,177 8,256,774 GRANTS AND ENTITLEMENTS Revenues from Local Sources 20-1XXX 2,030 Revenues from Federal Sources: Title I 20-4411-4416 16,827 22,352 51,531 I.D.E.A. Part B (Handicapped) 20-4420-4429 117,257 102,788 119,869 Other 20-4XXX 15,053 17,955 3,444 TOTAL REVENUES FROM FEDERAL SOURCES 149,137 143,095 174,844 TOTAL GRANTS AND ENTITLEMENTS 151,167 143,095 174,844 REPAYMENT OF DEBT Budgeted Fund Balance 40-303 8,773 60,655 Revenues from Local Sources: Local Tax Levy 40-1210 506,774 514,316 465,634 Miscellaneous 40-1XXX 60,655 TOTAL REVENUES FROM LOCAL SOURCES 567,429 514,316 465,634 TOTAL LOCAL REPAYMENT OF DEBT 567,429 523,089 526,289 Actual Revenues (Over)/Under Expenditures -42,840 TOTAL REPAYMENT OF DEBT 524,589 523,089 526,289 TOTAL REVENUES/SOURCES 7,614,583 8,278,361 8,957,907 UNION - GARWOOD BORO Advertised Appropriations Budget Category Account 2007-08 2008-09 2009-10 Expenditures Rev. Approp. Appropriations GENERAL CURRENT EXPENSE Instruction: Regular Programs 11-1XX-100-XXX 1,631,300 1,691,101 1,655,695 Special Education 11-2XX-100-XXX 289,661 346,657 337,053 Basic Skills/Remedial 11-230-100-XXX 18,776 16,191 Bilingual Education 11-240-100-XXX 163 3,250 School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 23,037 21,046 18,216 School Sponsored Athletics 11-402-100-XXX 18,102 21,767 21,934 Support Services: Tuition 11-000-100-XXX 2,339,126 2,511,339 2,916,141 Attendance and Social Work Services 11-000-211-XXX 23,182 23,874 14,500 Health Services 11-000-213-XXX 66,388 73,025 73,336 Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 100,380 95,277 127,349 Guidance 11-000-218-XXX 34,748 39,756 40,215 Child Study Teams 11-000-219-XXX 226,663 235,612 243,666 Improvement of Instructional Services 11-000-221-XXX 53,670 107,462 35,720 Educational Media Services - School Library 11-000-222-XXX 2,800 2,679 2,000 Instructional Staff Training Services 11-000-223-XXX 5,287 12,250 4,750 General Administration 11-000-230-XXX 243,750 294,622 262,968 School Administration 11-000-240-XXX 115,035 114,960 186,321 Central Svcs & Admin Info Technology 11-000-25X-XXX 151,943 156,231 149,246 Operation and Maintenance of Plant Services 11-000-26X-XXX 643,345 713,027 644,209 Student Transportation Services 11-000-270-XXX 200,308 257,020 445,500 Personal Services - Employee Benefits 11-XXX-XXX-2XX 751,163 863,031 649,442 Total Support Services Expenditures 4,957,788 5,500,165 5,795,363 TOTAL GENERAL CURRENT EXPENSE 6,938,827 7,600,177 7,828,261 CAPITAL EXPENDITURES Interest Earned on Capital Reserve 10-604 12,000 Facilities Acquisition and Construction Services 12-000-4XX-XXX 428,513 TOTAL CAPITAL EXPENDITURES 12,000 428,513 OPERATING BUDGET GRAND TOTAL 6,938,827 7,612,177 8,256,774 SPECIAL GRANTS AND ENTITLEMENTS Local Projects 20-XXX-XXX-XXX 2,030 Federal Projects: Title I 20-XXX-XXX-XXX 16,827 22,352 51,531 I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 117,257 102,788 119,869 Other Special Projects 20-XXX-XXX-XXX 15,053 17,955 3,444 Total Federal Projects 149,137 143,095 174,844 TOTAL GRANTS AND ENTITLEMENTS 151,167 143,095 174,844 REPAYMENT OF DEBT Repayment of Debt - Regular 40-701-510-XXX 524,589 523,089 526,289 TOTAL REPAYMENT OF DEBT 524,589 523,089 526,289 Total Expenditures 7,614,583 8,278,361 8,957,907 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 Transfer Property Sale Proceeds to Debt Svc Res 11-000-520-934 TOTAL EXPENDITURES NET OF TRANSFERS 7,614,583 8,278,361 8,957,907 UNION - GARWOOD BORO Advertised Recapitulation of Balance Audited Audited Estimated Estimated Balance Balance Balance Balance Budget Category 6/30/2007 6/30/2008 6/30/2009 6/30/2010 Unreserved: General Operating Budget 794,414 299,479 299,479 250,000 Repayment of Debt 26,588 69,428 60,655 0 Reserved for Specific Purposes: General Operating Budget: Capital Reserve 219,583 428,513 440,513 12,000 Adult Education Programs 0 0 0 0 Maintenance Reserve 0 0 0 0 Legal Reserve 341,016 1,127,685 669,965 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 - GARWOOD BORO Advertised Per Pupil Cost Calculations 2009 - 2010 2006-07 2007-08 2008-09 2008-09 2009-2010 Actual Actual Original Revised Proposed Budget Budget Budget Per Pupil Cost Calculations: (1) (2) (3) (4) (5) Total Comparative Per Pupil Cost 10466 10553 11217 11843 10868 Total Classroom Instruction 5469 5746 6019 6329 5831 Classroom-Salaries and Benefits 5180 5365 5667 5958 5531 Classroom-General Supplies and Textbooks 272 353 313 329 274 Classroom-Purchased Services and Other 17 28 40 42 26 Total Support Services 1576 1510 1699 1788 1565 Support Services-Salaries and Benefits 1439 1369 1505 1582 1396 Total Administrative Costs 1545 1438 1548 1629 1628 Administration-Salaries and Benefits 1106 1043 1065 1120 968 Total Operations and Maintenance of Plant 1753 1738 1828 1968 1717 Operations & Maintenance of Plant-Salary & Ben. 952 957 970 1020 842 Total Food Services Costs 0 0 Total Extracurricular Costs 122 121 124 130 116 Total Equipment Costs 0 0 Employee Benefits as a % of Salaries 25.4 25.6 27.5 27.5 21.6 The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2009 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 2008-09 revised appropriations and 2009-10 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. Annual School District Budget Statement Supporting Documentation UNION - GARWOOD BORO 4A. Advertised Capital Outlay Projects Describe below, by project number, the appropriations for budgeted Capital Outlay Projects including those items related to the district's Long Range Facilities Plan. Include only construction, remodeling, renovations, installation of service systems, land and improvements, and the purchase of buildings. If the project is eligible for a grant, enter an 'X' in column 4. Do not include equipment. Include all projects budgeted on the transfer lines to capital projects fund (8326 and 8335). If the project is a request to exceed an existing referendum (Under N.J.A.C. 6A: 26-4.4(a)3), enter an 'X' in column 5 and enter the funding source for the request in column 6. Complete a detailed budget for each project. Request to Project Dollar Eligible Exceed Funding Source Description/Activity Number Amount for Grant Referendum for Request BOILER ROOM DOORS AND FRAMES WASH SCH 20,000 REPLACE 6 DOORS AND FRAMES AT LINCOLN 30,000 STUCCO , REPOINTING, CAULKING 155,000 INSULATION IN CRAWL SPACE 35,000 REPLACE ROOF AT LINCOLN 188,513 Total Amount: 428,513