03/27/2006 UNION - SPRINGFIELD TWP Advertised Enrollments ENROLLMENT CATEGORY October 15, 2004 October 15, 2005 October 15, 2006 Actual Actual Estimated Pupils on Roll Regular Full-Time 1847 1813 1851 Pupils on Roll Regular Shared-Time 7 11 11 Pupils on Roll - Special Full-Time 222 248 248 Pupils on Roll - Special Shared-Time 13 24 24 Private School Placements 11 13 13 Pupils Sent to Other Dists-Spec Ed Prog 16 13 11 Pupils Received 12 10 13 Pupils in State Facilities 1 1 1 UNION - SPRINGFIELD TWP Advertised Revenues Budget Category Account 2004-05 2005-06 2006-07 Actual Revised Anticipated GENERAL FUND Budgeted Fund Balance - General Fund 10-303 498,912 703,001 Budgeted Withdrawal from Maint. Reserve 10-310 194,669 Revenues from Local Sources: Local Tax Levy 10-1210 25,032,025 26,154,333 27,761,228 Tuition 10-1300 150,365 265,600 265,600 Transportation Fees from Individuals 10-1410 56,404 47,600 23,250 Unrestricted Miscellaneous Revenues 10-1XXX 485,288 305,000 330,000 SUBTOTAL 25,724,082 26,772,533 28,380,078 Revenues from State Sources: Transportation Aid 10-3120 124,579 124,579 124,579 Special Education Aid 10-3130 975,919 975,919 975,919 Bilingual Education 10-3140 60,538 60,538 60,538 Consolidated Aid 10-3195 264,678 211,430 211,430 Additional Formula Aid 10-3196 41,174 41,174 Other State Aids-Out of Cap 10-3XXX 258,209 48,000 85,149 SUBTOTAL 1,683,923 1,461,640 1,498,789 Adjustment for Prior Year Encumbrances 972,859 Act (Excess)Deficiency of Rev (Over)/Under Expnd -453,387 TOTAL GENERAL FUND 26,954,618 29,900,613 30,581,868 SPECIAL REVENUE FUNDS Revenues from Local Sources 20-1XXX 24,985 Revenues from State Sources: Other Restricted Entitlements 20-32XX 125,326 106,219 111,491 TOTAL REVENUES FROM STATE SOURCES 125,326 106,219 111,491 Revenues from Federal Sources: Title I 20-4411-4416 39,647 41,693 I.D.E.A. Part B (Handicapped) 20-4420-4429 377,731 324,675 333,721 Other 20-4XXX 123,411 58,536 47,042 TOTAL REVENUES FROM FEDERAL SOURCES 501,142 422,858 422,456 TOTAL SPECIAL REVENUE FUNDS 651,453 529,077 533,947 DEBT SERVICE Revenues from Local Sources: Local Tax Levy 40-1210 1,283,711 1,283,710 1,253,100 TOTAL REVENUES FROM LOCAL SOURCES 1,283,711 1,283,710 1,253,100 TOTAL LOCAL DEBT SERVICE 1,283,711 1,283,710 1,253,100 Act (Excess)Deficiency of Rev (Over)/Under Expnd -48,136 TOTAL DEBT SERVICE FUND 1,235,575 1,283,710 1,253,100 TOTAL REVENUES/SOURCES 28,841,646 31,713,400 32,368,915 UNION - SPRINGFIELD TWP Advertised Appropriations Budget Category Account 2004-05 2005-06 2006-07 Expenditures Rev. Approp. Appropriations GENERAL CURRENT EXPENSE Regular Programs - Instruction 11-1XX-100-XXX 9,642,802 10,000,795 10,692,445 Special Education - Instruction 11-2XX-100-XXX 1,532,639 1,698,565 2,067,863 Basic Skills/Remedial - Instruction 11-230-100-XXX 245,884 189,444 126,712 Bilingual Education - Instruction 11-240-100-XXX 88,128 117,579 87,053 School-Spon. Co/Extra-Curr. Activities-Instruct 11-401-100-XXX 116,082 92,931 100,612 School Sponsored Athletics - Instruction 11-402-100-XXX 341,674 449,876 494,762 Community Services Programs/Operations 11-800-330-XXX 79,372 53,000 53,000 Undistributed Expenditures: Instruction 11-000-100-XXX 1,418,136 1,603,060 1,764,780 Health Services 11-000-213-XXX 521,326 499,258 438,321 Other Supp Serv - Stds - Related & Extraordinary 11-000-216,217 169,848 129,030 192,048 Other Support Services - Students - Regular 11-000-218-XXX 678,340 744,884 772,961 Other Support Services - Students - Special 11-000-219-XXX 478,793 544,541 571,063 Improvement of Instructional Services 11-000-221-XXX 350,335 356,108 317,114 Educational Media Services - School Library 11-000-222-XXX 365,377 506,690 431,421 Instructional Staff Training Services 11-000-223-XXX 140,766 229,833 268,547 Support Services - General Administration 11-000-230-XXX 1,106,096 1,077,981 1,141,818 Support Services - School Administration 11-000-240-XXX 1,128,165 1,213,651 1,061,202 Central Svcs & Admin Info Technology 11-000-25X-XXX 383,799 457,017 410,022 Increase in Maintenance Reserve 10-606 194,669 Operation and Maintenance of Plant Services 11-000-26X-XXX 2,438,200 2,996,393 3,034,504 Student Transportation Services 11-000-270-XXX 856,623 951,803 987,652 Personal Services - Employee Benefits 11-XXX-XXX-2XX 4,124,286 4,493,256 4,629,516 Total Undistributed Expenditures 14,160,090 15,803,505 16,020,969 TOTAL GENERAL CURRENT EXPENSE 26,206,671 28,600,364 29,643,416 CAPITAL OUTLAY Equipment 12-XXX-XXX-73X 420,397 396,334 621,109 Facilities Acquisition and Construction Services 12-000-4XX-XXX 277,070 851,363 265,663 TOTAL CAPITAL OUTLAY 697,467 1,247,697 886,772 SPECIAL SCHOOLS Summer School: Instruction 13-422-100-XXX 50,480 52,552 51,680 Total Summer School 50,480 52,552 51,680 TOTAL SPECIAL SCHOOLS 50,480 52,552 51,680 GENERAL FUND GRAND TOTAL 26,954,618 29,900,613 30,581,868 SPECIAL REVENUE FUNDS Local Projects 20-XXX-XXX-XXX 24,985 Other State Projects: Nonpublic Textbooks 20-XXX-XXX-XXX 13,542 14,903 16,065 Nonpublic Auxiliary Services 20-XXX-XXX-XXX 30,308 26,553 27,768 Nonpublic Handicapped Services 20-XXX-XXX-XXX 41,156 40,266 38,409 Nonpublic Nursing Services 20-XXX-XXX-XXX 18,860 15,861 19,009 Nonpublic Technology Initiative 20-XXX-XXX-XXX 9,970 8,636 10,240 Other Special Projects 20-XXX-XXX-XXX 11,490 Total State Projects 125,326 106,219 111,491 Federal Projects: Title I 20-XXX-XXX-XXX 39,647 41,693 I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 377,731 324,675 333,721 Other Special Projects 20-XXX-XXX-XXX 123,411 58,536 47,042 Total Federal Projects 501,142 422,858 422,456 TOTAL SPECIAL REVENUE FUNDS 651,453 529,077 533,947 DEBT SERVICE FUNDS Debt Service - Regular 40-701-510-XXX 1,235,575 1,283,710 1,253,100 TOTAL DEBT SERVICE FUNDS 1,235,575 1,283,710 1,253,100 Total Expenditures/Appropriations 28,841,646 31,713,400 32,368,915 DEDUCT APPROPRIATIONS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS: Local Contribution - Transfer to Special Revenue 11-1XX-100-930 Capital Reserve - Transfer to Debt Service 12-000-400-933 TOTAL EXPENDITURES/APPROPRIATIONS NET OF TRANSFERS 28,841,646 31,713,400 32,368,915 UNION - SPRINGFIELD TWP Advertised Recapitulation of Balances General Fund Gen. Fund General Fund (Reserved) (Reserved) (Reserved) General Fund General Fund Cap. Reserve Adult Ed. Maintenance (Reserved) Budget Category (Unreserved) Account Programs Reserve Acct. Legal Reserves (1) (2) (3) (4) (5) (6) Est. Approp. Bal. 6-30-04 (Prior Budg) 715,147 65,048 0 0 0 Approp. Balances 6-30-04 (from Audit) 743,095 65,048 0 0 971,341 Est. Approp. Bal. 6-30-05 (Prior Budg) 822,639 65,048 0 0 0 Approp. Balances 6-30-05 (from Audit) 535,206 66,675 0 194,669 1,201,913 Amount Budgeted during FY 05-06 0 0 0 0 -498,912 Add. Bal. to be Approp during FY 05-06 0 0 0 0 0 Add. Bal. Anticipated during FY 05-06 0 0 0 0 0 Approp. Bal. 6-30-06 (est.) before Trans. 535,206 66,675 0 194,669 703,001 Anti. Excess GF Bal. Trans during FY 05-06 0 0 0 0 0 Approp. Bal. 6-30-06 (est.) after Transfer 535,206 66,675 0 194,669 703,001 Amount Budgeted in FY 06-07 0 0 0 0 -703,001 Appropriation Balances 6/30/07(est.) 535,206 66,675 0 194,669 0 UNION - SPRINGFIELD TWP Advertised Recapitulation of Balances General Fund Special Revenue (Reserved) Debt Cap. Reserve Budget Category Tuition Reserve Service Account Totals (1) (7) (8) (9) (10) Est. Approp. Bal. 6-30-04 (Prior Budg) 0 0 0 780,195 Approp. Balances 6-30-04 (from Audit) 0 81,623 0 1,861,107 Est. Approp. Bal. 6-30-05 (Prior Budg) 0 0 0 887,687 Approp. Balances 6-30-05 (from Audit) 0 129,759 0 2,128,222 Amount Budgeted during FY 05-06 0 0 0 -498,912 Add. Bal. to be Approp during FY 05-06 0 -129,759 0 -129,759 Add. Bal. Anticipated during FY 05-06 0 0 0 0 Approp. Bal. 6-30-06 (est.) before Trans. 0 0 0 1,499,551 Anti. Excess GF Bal. Trans during FY 05-06 0 0 0 0 Approp. Bal. 6-30-06 (est.) after Transfer 0 0 0 1,499,551 Amount Budgeted in FY 06-07 0 0 0 -703,001 Appropriation Balances 6/30/07(est.) 0 0 0 796,550 UNION - SPRINGFIELD TWP Advertised Per Pupil Cost Calculations 2006 - 2007 2003-04 2004-05 2005-06 2005-06 2006-2007 Actual Actual Original Revised Proposed Budget Budget Budget Per Pupil Cost Calculations: (1) (2) (3) (4) (5) Total Comparative Per Pupil Cost 10722 11226 11850 12310 12574 Total Classroom Instruction 7042 6788 6902 7130 7529 Classroom-Salaries and Benefits 6815 6595 6650 6792 7230 Classroom-General Supplies and Textbooks 210 163 237 324 285 Classroom-Purchased Services and Other 17 29 14 14 15 Total Support Services 1292 1559 1694 1751 1719 Support Services-Salaries and Benefits 1102 1364 1486 1518 1579 Total Administrative Costs 1066 1221 1269 1320 1199 Administration-Salaries and Benefits 791 959 1008 1044 925 Total Operations and Maintenance of Plant 1053 1305 1501 1608 1608 Operations & Maintenance of Plant-Salary & Ben. 504 715 816 836 900 Total Food Services Costs 0 0 Total Extracurricular Costs 217 256 288 299 324 Total Equipment Costs 154 201 150 191 293 Employee Benefits as a % of Salaries 21.7 24.2 24.9 24.9 24.0 The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2006 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 2005-06 revised appropriations and 2006-07 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 - SPRINGFIELD TWP 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 Pro. Fees, Energy Performance & Wirele 265,663 Total Amount: 265,663