03/20/2008 UNION - HILLSIDE TWP
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2006 October 15, 2007 October 15, 2008
Actual Actual Estimated
Pupils on Roll Regular Full-Time 2810 2840 2868
Pupils on Roll Regular Shared-Time 27 34 33
Pupils on Roll - Special Full-Time 375 302 280
Pupils on Roll - Special Shared-Time 14 8 5
Private School Placements 25 62 60
Pupils Sent to Other Districts-Reg Prog 4 1 76
Pupils Sent to Other Dists-Spec Ed Prog 55 36 35
Pupils Received 46
Pupils in State Facilities 2 1 1
UNION - HILLSIDE TWP
Advertised Revenues
Budget Category Account 2006-07 2007-08 2008-09
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 343,529 25,349
Transfers from Other Funds 10-5200 30,830
Revenues from Local Sources:
Local Tax Levy 10-1210 23,742,459 24,901,109 24,901,109
Tuition 10-1300 1,599,344 1,630,868
Other Restricted Miscellaneous Revenues 10-1XXX 432,705
Unrestricted Miscellaneous Revenues 10-1XXX 402,000 769,000
SUBTOTAL 25,774,508 26,933,977 25,670,109
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 6,751,939 6,751,939
Supplemental Core Curriculum Standards Aid 10-3112 1,691,712 1,691,712
Abbott-Bordered District Aid 10-3119 1,749,273 1,749,273
Transportation Aid 10-3120 329,576 329,576
Special Education Aid 10-3130 1,943,669 1,943,669
Bilingual Education 10-3140 145,820 145,820
Extraordinary Aid 10-3131 318,529 636,918
Consolidated Aid 10-3195 366,355 366,355
Additional Formula Aid 10-3196 426,722 866,246
Other State Aids 10-3XXX 9,669 252,458
Categorical Special Education Aid 10-3132 1,699,142
Equalization Aid 10-3176 17,487,668
Categorical Security Aid 10-3177 875,542
Categorical Transportation Aid 10-3121 323,156
SUBTOTAL 13,733,264 14,097,048 21,022,426
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 36,446 35,000 36,446
SUBTOTAL 36,446 35,000 36,446
Adjustment for Prior Year Encumbrances 2,199,370
Actual Revenues (Over)/Under Expenditures 1,835,903
TOTAL OPERATING BUDGET 41,410,951 43,608,924 46,754,330
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 93,226 94,863
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 195,846
Demonstrably Effect Prog Aid - Pr Year Carryover 20-3212 84,896
Distance Learning Network Aid - Pr Yr Carryover 20-3213 416
Early Childhood Program Aid 20-3211 1,606,053 1,671,214
Demonstrably Effective Program Aid 20-3212 1,297,965 1,323,795
Preschool Education Aid 20-3218 709,077
Other Restricted Entitlements 20-32XX 364,027 1,132,514 289,564
TOTAL REVENUES FROM STATE SOURCES 3,268,045 4,408,681 998,641
Revenues from Federal Sources:
Title I 20-4411-4416 239,672 349,052 260,221
I.D.E.A. Part B (Handicapped) 20-4420-4429 857,356 923,347 725,734
Other 20-4XXX 771,685 655,574 330,046
TOTAL REVENUES FROM FEDERAL SOURCES 1,868,713 1,927,973 1,316,001
Transfers from Operating Budget-PreK/K 20-5200 157,433
TOTAL GRANTS AND ENTITLEMENTS 5,229,984 6,431,517 2,472,075
TOTAL REVENUES/SOURCES 46,640,935 50,040,441 49,226,405
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Operating Budget-PreK/K 20-5200 157,433
TOTAL REVENUES/SOURCES NET OF TRANSFERS
46,640,935 50,040,441 49,068,972
UNION - HILLSIDE 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 12,127,078 13,373,329 16,416,855
Special Education 11-2XX-100-XXX 4,621,479 3,089,131 2,289,813
Bilingual Education 11-240-100-XXX 246,009 315,273 381,889
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 82,372 94,418 102,086
School Sponsored Athletics 11-402-100-XXX 307,941 388,389 383,160
Community Services Programs/Operations 11-800-330-XXX 7,890 5,667 5,000
Support Services:
Tuition 11-000-100-XXX 3,551,105 5,371,802 5,134,879
Attendance and Social Work Services 11-000-211-XXX 37,276 28,356 25,937
Health Services 11-000-213-XXX 464,829 574,051 594,765
Students - Related & Extraordinary 11-000-216,217 616,229 617,144 624,514
Guidance 11-000-218-XXX 604,304 549,725 660,604
Child Study Teams 11-000-219-XXX 726,626 749,823 752,882
Improvement of Instructional Services 11-000-221-XXX 40,631 58,324 529,655
Educational Media Services - School Library 11-000-222-XXX 337,269 344,102 388,656
Instructional Staff Training Services 11-000-223-XXX 84,054 136,273 159,407
General Administration 11-000-230-XXX 874,190 981,978 903,837
School Administration 11-000-240-XXX 2,245,477 2,551,409 2,617,636
Central Svcs & Admin Info Technology 11-000-25X-XXX 855,222 946,793 873,104
Operation and Maintenance of Plant Services 11-000-26X-XXX 3,768,899 4,675,954 4,484,706
Student Transportation Services 11-000-270-XXX 1,374,037 1,420,050 1,506,612
Personal Services - Employee Benefits 11-XXX-XXX-2XX 5,427,080 5,594,406 6,596,104
Food Services 11-000-310-XXX 126,084 135,000 115,000
Total Support Services Expenditures 21,133,312 24,735,190 25,968,298
TOTAL GENERAL CURRENT EXPENSE 38,526,081 42,001,397 45,547,101
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X 42,968 550,429 92,319
Facilities Acquisition and Construction Services 12-000-4XX-XXX 2,837,596 1,047,176 1,098,000
TOTAL CAPITAL EXPENDITURES 2,880,564 1,597,605 1,190,319
Transfer of Funds to Charter Schools 10-000-100-56X 4,306 9,922 16,910
OPERATING BUDGET GRAND TOTAL 41,410,951 43,608,924 46,754,330
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX 93,226 94,863
Early Childhood Program Aid:
Instruction 20-211-100-XXX 1,084,366 1,304,540 642,423
Support Services 20-211-200-XXX 521,687 562,166 224,087
Contribution to Charter Schools 20-211-100-56X 354
TOTAL EARLY CHILDHOOD PROGRAM AID 1,606,053 1,867,060 866,510
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX 955,064 1,026,140
Support Services 20-212-200-XXX 342,901 379,531
Facilities Acquisition and Construction Services 20-212-400-XXX 2,696
Contribution to Charter Schools 20-212-100-56X 324
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 1,297,965 1,408,691
Distance Learning Network Aid:
Support Services 20-213-200-XXX 416
TOTAL DISTANCE LEARNING NETWORK AID 416
Other State Projects:
Instruction 20-217-100-XXX 732,000
Support Services 20-217-200-XXX 49,000
TOTAL TARA USED TO SUPPORT PROGRAMS 781,000
Nonpublic Textbooks 20-XXX-XXX-XXX 19,779 19,562 16,628
Nonpublic Auxiliary Services 20-XXX-XXX-XXX 132,938 136,140 112,674
Nonpublic Handicapped Services 20-XXX-XXX-XXX 63,412 61,970 52,352
Nonpublic Nursing Services 20-XXX-XXX-XXX 26,507 27,020 22,967
Nonpublic Technology Initiative 20-XXX-XXX-XXX 12,124 14,000 11,900
Other Special Projects 20-XXX-XXX-XXX 109,267 92,822 73,043
Total State Projects 3,268,045 4,408,681 1,156,074
Federal Projects:
Title I 20-XXX-XXX-XXX 239,672 349,052 260,221
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 857,356 923,347 725,734
Other Special Projects 20-XXX-XXX-XXX 771,685 655,574 330,046
Total Federal Projects 1,868,713 1,927,973 1,316,001
TOTAL GRANTS AND ENTITLEMENTS 5,229,984 6,431,517 2,472,075
Total Expenditures 46,640,935 50,040,441 49,226,405
DEDUCT EXPENDITURES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Local Contrib-Transfer to Grants & Entitlements 11-1XX-100-930 157,433
Capital Reserve - Transfer to Repayment of Debt 12-000-400-933
TOTAL EXPENDITURES NET OF TRANSFERS 46,640,935 50,040,441 49,068,972
UNION - HILLSIDE 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 2,763,580 1,171,748 828,191 828,191
Repayment of Debt 0 0 0 0
Reserved for Specific Purposes:
General Operating Budget:
Capital Reserve 41,890 41,982 42,066 42,066
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 0 0
Legal Reserve 0 25,349 25,349 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 - HILLSIDE 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 10276 11387 11672 12421 12510
Total Classroom Instruction 6155 7074 7245 7485 7552
Classroom-Salaries and Benefits 5624 6026 6201 6655 7146
Classroom-General Supplies and Textbooks 517 211 191 479 343
Classroom-Purchased Services and Other 14 836 854 351 63
Total Support Services 1266 1297 1313 1378 1441
Support Services-Salaries and Benefits 1056 1094 1119 1144 1222
Total Administrative Costs 1383 1470 1486 1660 1657
Administration-Salaries and Benefits 1116 1221 1229 1337 1403
Total Operations and Maintenance of Plant 1319 1349 1404 1660 1623
Operations & Maintenance of Plant-Salary & Ben. 863 918 942 997 1080
Total Food Services Costs 8 39 40 43 36
Total Extracurricular Costs 129 142 164 176 180
Total Equipment Costs 41 13 40 175 29
Employee Benefits as a % of Salaries 24.0 23.2 22.3 22.2 23.7
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 - HILLSIDE TWP
Shared Services -- Description of Shared Services
_________________________________________________
Participation in bidding services with Educational Data Systems whereby
supplies, and trades services are bid in a cooperative form and partici-
pating districts benefit by large-group purchasing.
Participation with other school districts in the pooling of the purchase
of workers' compensation insurance through the New Jersey School Boards
Association Insurance Group.
Participation in a joint insurance fund purchasing property and casualty
insurance through the School Alliance Insurance Fund.
Purchasing of gasoline and fuel from the township of Hillside for the
operation of our vehicles; sharing equipment; Township tree removal help.
Join with the Union County Educational Service Commission in the con-
tracting of student transportation services. They provide 192/193
services, bloodborne pathogen program, bedside instruction, IDEIA and oth
other non-public and Title I services.
Provide access to the community through the township recreation depart-
ment to our schools at no charge to the township/residents.
Share equipment between the town public works department and the district
buildings and grounds department for maintenance needs.
Open athletic and cultural events to senior citizens, issuing "Gold"
passes annually for their use.
Co-sponsor with the Hillside Health Department an annual health fair in
our high school.
Open facility to recreation department for other community events includ-
ing the Joy to the World holiday/multicultural program in December.
Participate with Rahway and other districts in Amistad Training for
implementation into the curriculum.
The township provides regular scheduled trash collection.
Use of county parks and township fields for athletic programs and recess.
UNION - HILLSIDE TWP
22a. Estimated Tax Rate Information
______________________________
A. Estimated 08-09 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 24,901,109 (A)
Estimated Net Taxable Valuation (as of 10/01/2007 ) 919,869,035 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)X100 2.7070 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 24,901,109 (D)
Estimated Net Taxable Valuation (as of 10/01/2007 ) 919,869,035 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)X100 2.7070 (F)
B. Estimated 08-09 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 24,901,109 (G)
Estimated Equalized Valuation (as of 10/01/2007 ) 2,335,016,834 (H)
Estimated 08-09 Equalized General Fund School
Tax Rate=(G)/(H)X100 1.0664 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 24,901,109 (J)
Estimated Equalized Valuation (as of 10/01/2007 ) 2,335,016,834 (K)
Estimated 08-09 Equalized Total School
Tax Rate=(J)/(K)X100 1.0664 (L)