04/01/2008 UNION - PLAINFIELD CITY
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2006 October 15, 2007 October 15, 2008
Actual Actual Estimated
Pupils on Roll Regular Full-Time 6499 6371 6643
Pupils on Roll Regular Shared-Time 27 17 27
Pupils on Roll - Special Full-Time 802 772 772
Pupils on Roll - Special Shared-Time 22 13
Private School Placements 49 55 58
Pupils Sent to Contracted Preschool Prog 1164 1167 1185
Pupils Sent to Other Dists-Spec Ed Prog 84 98 95
Pupils Received 13 3 5
Pupils in State Facilities 53 42 42
UNION - PLAINFIELD CITY
Advertised Revenues
Budget Category Account 2006-07 2007-08 2008-09
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 5,342,106 3,978,747
Revenues from Local Sources:
Local Tax Levy 10-1210 17,683,906 17,683,906 18,391,262
Tuition 10-1300 239,006 112,590 112,000
Other Restricted Miscellaneous Revenues 10-1XXX 3,302,323
Unrestricted Miscellaneous Revenues 10-1XXX 490,000 300,000
SUBTOTAL 21,225,235 18,286,496 18,803,262
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 37,971,450 37,971,450
Supplemental Core Curriculum Standards Aid 10-3112 7,068,424 7,068,424
Education Opportunity Aid 10-3117 37,120,786 39,926,475
Transportation Aid 10-3120 1,384,339 1,384,339
Special Education Aid 10-3130 4,391,601 4,391,601
Bilingual Education 10-3140 1,421,984 1,421,984
Extraordinary Aid 10-3131 152,820 141,305
Consolidated Aid 10-3195 959,797 959,797
Other State Aids 10-3XXX 150,000
Categorical Special Education Aid 10-3132 3,924,732
Equalization Aid 10-3176 81,247,158
Categorical Security Aid 10-3177 2,558,505
Adjustment Aid 10-3178 10,118,882
Categorical Transportation Aid 10-3121 1,003,813
SUBTOTAL 90,471,201 93,274,070 98,994,395
Revenues from Federal Sources:
IMPACT Aid 10-4100 1,721 10,000 5,000
Medicaid Reimbursement 10-4200 30,276 220,000
SUBTOTAL 31,997 230,000 5,000
Actual Revenues (Over)/Under Expenditures -2,836,852
TOTAL OPERATING BUDGET 108,891,581 117,132,672 121,781,404
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 17,310 582,484
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 300,000 284,710
Early Childhood Program Aid 20-3211 6,170,896 6,444,809
Demonstrably Effective Program Aid 20-3212 3,204,577 3,204,577
Preschool Education Aid 20-3218 14,924,426
Preschool Expansion Aid 20-3215 7,404,850 8,153,078
Other Restricted Entitlements 20-32XX 1,524,404 350,000 350,000
TOTAL REVENUES FROM STATE SOURCES 18,604,727 18,437,174 15,274,426
Revenues from Federal Sources:
Title I 20-4411-4416 2,802,401 4,290,135 4,200,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,636,422 1,737,079 1,700,000
Vocational Education 20-4430 75,000 70,000
Other 20-4XXX 1,568,937
TOTAL REVENUES FROM FEDERAL SOURCES 6,007,760 6,102,214 5,970,000
Transfers from Operating Budget-PreK/K 20-5200 702,155 582,484
TOTAL GRANTS AND ENTITLEMENTS 24,629,797 25,241,543 22,409,394
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 330,250
Transfers from Other Funds 40-5200 354,781
Revenues from Local Sources:
Local Tax Levy 40-1210 1,053,201 705,708 223,032
Miscellaneous 40-1XXX 344,634
TOTAL REVENUES FROM LOCAL SOURCES 1,053,201 1,050,342 223,032
Revenues from State Sources:
Debt Service Aid Type II 40-3160 1,387,634 1,412,032 1,904,565
TOTAL LOCAL REPAYMENT OF DEBT 2,795,616 2,462,374 2,457,847
Actual Revenues (Over)/Under Expenditures -330,250
TOTAL REPAYMENT OF DEBT 2,465,366 2,462,374 2,457,847
TOTAL REVENUES/SOURCES 135,986,744 144,836,589 146,648,645
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Operating Budget-PreK/K 20-5200 702,155 582,484
TOTAL REVENUES/SOURCES NET OF TRANSFERS
135,986,744 144,134,434 146,066,161
UNION - PLAINFIELD CITY
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 1,500,797 2,004,444 1,901,923
Special Education 11-2XX-100-XXX 520,691 482,071 276,580
Bilingual Education 11-240-100-XXX 97,586 103,090 103,090
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 111,909 188,000 198,033
School Sponsored Athletics 11-402-100-XXX 600,167 638,079 759,290
Other Instructional Programs 11-4XX-100-XXX 6,398
Community Services Programs/Operations 11-800-330-XXX 5,610
Support Services:
Tuition 11-000-100-XXX 5,311,458 6,079,760 5,872,838
Attendance and Social Work Services 11-000-211-XXX 153,216 185,632 186,145
Health Services 11-000-213-XXX 139,383 290,110 285,294
Students - Related & Extraordinary 11-000-216,217 435,110 440,200 463,252
Guidance 11-000-218-XXX 1,065,254 870,271 891,961
Child Study Teams 11-000-219-XXX 1,665,741 1,870,504 1,987,406
Improvement of Instructional Services 11-000-221-XXX 1,483,589 2,162,977 2,409,215
Educational Media Services - School Library 11-000-222-XXX 12,958 12,958
Instructional Staff Training Services 11-000-223-XXX 370,852 305,255 283,262
General Administration 11-000-230-XXX 1,697,213 1,991,620 1,931,388
School Administration 11-000-240-XXX 193,565 251,120 249,291
Central Svcs & Admin Info Technology 11-000-25X-XXX 4,012,535 4,221,882
Operation and Maintenance of Plant Services 11-000-26X-XXX 11,067,212 11,283,322 11,969,119
Student Transportation Services 11-000-270-XXX 4,163,568 4,393,196 4,413,897
Other Support Services 11-000-290-XXX 3,715,727
Personal Services - Employee Benefits 11-XXX-XXX-2XX 6,535,429 7,577,875 8,011,039
Total Support Services Expenditures 37,997,317 41,727,335 43,188,947
TOTAL GENERAL CURRENT EXPENSE 40,834,865 45,148,629 46,427,863
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X 87,883 207,600 240,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX 263,007
TOTAL CAPITAL EXPENDITURES 87,883 207,600 503,007
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX 11,268
Total Summer School 11,268
Other Special Schools:
Instruction 13-4XX-100-XXX 11,313 15,974
Total Other Special Schools 11,313 15,974
Accredited Evening/Adult High School/Post-Graduate:
Instruction 13-601-100-XXX 1,918
Support Services 13-601-200-XXX 56,780
Total Accredited Evening/Adult HS/Post-Grad. 58,698
Adult Education - Local:
Instruction 13-602-100-XXX 3,673
Support Services 13-602-200-XXX 137,217
Total Adult Education - Local 140,890
Evening School for the Foreign Born - Local:
Instruction 13-631-100-XXX 17,165
Support Services 13-631-200-XXX 12,916
Total Evening School for Foreign-Born - Local 30,081
TOTAL SPECIAL SCHOOLS 222,169 46,055
Transfer of Funds to Charter Schools 10-000-100-56X 5,190,177 6,092,905 8,238,249
General Fund Contribution to SBB 10-000-520-930 62,556,487 65,637,483 66,612,285
OPERATING BUDGET GRAND TOTAL 108,891,581 117,132,672 121,781,404
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX 17,310 582,484
Early Childhood Program Aid:
Instruction 20-211-100-XXX 10,559,499 503,987 12,934,183
Support Services 20-211-200-XXX 2,407,911 14,187,719 2,572,727
Contribution to Charter Schools 20-211-100-56X 546,262
TOTAL EARLY CHILDHOOD PROGRAM AID 12,967,410 15,237,968 15,506,910
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX 23,687 125,000 125,000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX 143,718 115,000 115,000
Nonpublic Handicapped Services 20-XXX-XXX-XXX 48,283 58,000 58,000
Nonpublic Nursing Services 20-XXX-XXX-XXX 35,195 52,000 52,000
Nonpublic Technology Initiative 20-XXX-XXX-XXX 18,915
Other Special Projects 20-XXX-XXX-XXX 1,254,606
Total State Projects 14,491,814 15,587,968 15,856,910
Federal Projects:
Title I 20-XXX-XXX-XXX 2,802,401 2,446,403 1,700,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 1,636,422 1,737,079 1,700,000
Vocational Education 20-XXX-XXX-XXX 75,000 70,000
Other Special Projects 20-XXX-XXX-XXX 1,568,937
Total Federal Projects 6,007,760 4,258,482 3,470,000
Grant & Entitlements Cont to SBB 20-XXX-XXX-930 4,112,913 5,395,093 2,500,000
TOTAL GRANTS AND ENTITLEMENTS 24,629,797 25,241,543 22,409,394
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 2,465,366 2,462,374 2,457,847
TOTAL REPAYMENT OF DEBT 2,465,366 2,462,374 2,457,847
Total Expenditures 135,986,744 144,836,589 146,648,645
DEDUCT EXPENDITURES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Local Contrib-Transfer to Grants & Entitlements 11-1XX-100-930 702,155 582,484
Capital Reserve - Transfer to Repayment of Debt 12-000-400-933
TOTAL EXPENDITURES NET OF TRANSFERS 135,986,744 144,134,434 146,066,161
UNION - PLAINFIELD CITY
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 6,928,334 7,602,196 3,260,090 2,260,090
Repayment of Debt 0 330,250 330,250 0
Reserved for Specific Purposes:
General Operating Budget:
Capital Reserve 0 0 0 0
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 0 0
Legal Reserve 0 2,978,747 2,978,747 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 - PLAINFIELD CITY
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 15950 16906 15691 16591 17938
Total Classroom Instruction 8980 9751 8721 9143 11132
Classroom-Salaries and Benefits 7114 7669 8265 8652 8952
Classroom-General Supplies and Textbooks 420 441 360 385 207
Classroom-Purchased Services and Other 1446 1641 96 106 1973
Total Support Services 2965 3159 3265 3486 2744
Support Services-Salaries and Benefits 2737 2916 2954 3171 2546
Total Administrative Costs 1778 1715 1536 1666 1639
Administration-Salaries and Benefits 1306 1376 1161 1283 1267
Total Operations and Maintenance of Plant 2061 2090 1976 2087 2202
Operations & Maintenance of Plant-Salary & Ben. 1144 1246 1104 1195 1302
Total Food Services Costs 0 0
Total Extracurricular Costs 122 140 163 177 189
Total Equipment Costs 110 21 33 35 37
Employee Benefits as a % of Salaries 25.8 29.2 30.0 29.6 31.5
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.
2005-06 actual, 2006-07 actual, 2007-08 original, 2007-08 revised, and 2008-09 amounts include a total of $ 7,
$0, $269, $285, and $ 374 per pupil, respectively, in federal and state funds in the blended resource
school-based budgets.
UNION - PLAINFIELD CITY
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 - PLAINFIELD CITY
Shared Services -- Description of Shared Services
_________________________________________________
The school district and city recently signed a shared servics agree-
ment for information technology services.
Both parties also jointly run a truancy program housed at the Alpha Acade
my.
The city provides school resource officers at all secondary schools.
Lastly, the city has agreed to support the board in both snow removal and
with street sweepers.
UNION - PLAINFIELD CITY
22a. Estimated Tax Rate Information
______________________________
A. Estimated 08-09 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 18,037,584 (A)
Estimated Net Taxable Valuation (as of 10/01/2007 ) 1,272,717,301 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)X100 1.4172 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 18,516,338 (D)
Estimated Net Taxable Valuation (as of 10/01/2007 ) 1,272,717,301 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)X100 1.4549 (F)
B. Estimated 08-09 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 18,037,584 (G)
Estimated Equalized Valuation (as of 10/01/2007 ) 3,480,060,844 (H)
Estimated 08-09 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.5183 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 18,516,338 (J)
Estimated Equalized Valuation (as of 10/01/2007 ) 3,480,060,844 (K)
Estimated 08-09 Equalized Total School
Tax Rate=(J)/(K)X100 0.5321 (L)