04/01/2008  UNION - RAHWAY CITY
 
 Advertised Enrollments
 
 ENROLLMENT CATEGORY October 15, 2006 October 15, 2007 October 15, 2008
  Actual Actual Estimated
 
 Pupils on Roll Regular Full-Time 3313 3296 3376
 Pupils on Roll Regular Shared-Time  37 34 34
 
 Pupils on Roll - Special Full-Time 556 538 541
 Pupils on Roll - Special Shared-Time 51  46 46
 Private School Placements 46 42 42
 
 Pupils Sent to Other Districts-Reg Prog 1 1  1
 Pupils Sent to Other Dists-Spec Ed Prog 44 38 38
 Pupils Received 4 3 3
  Pupils in State Facilities 9 4 4
 
 
 UNION - RAHWAY CITY
 
 Advertised Revenues
 
 Budget Category Account 2006-07 2007-08 2008-09
 Actual Revised Anticipated
 OPERATING BUDGET
 
 Revenues from Local Sources: 
 Local Tax Levy 10-1210 31,181,917 32,455,760 32,606,723
 Tuition  10-1300 37,654
 Interest Earned on Capital Reserve Funds 10-1XXX 13,858 7,000 5,000
 Unrestricted Miscellaneous Revenues  10-1XXX 231,531 171,026 171,026
 SUBTOTAL 31,464,960 32,633,786 32,782,749
 
 Revenues from State Sources:  
 Core Curriculum Standards Aid 10-3111 7,409,197 7,409,197
 Transportation Aid 10-3120 709,149 709,149
 Special Education Aid 10-3130 3,053,951 3,053,951
 Bilingual Education 10-3140 167,670 167,670
 Extraordinary Aid  10-3131 119,559 153,591
 Consolidated Aid 10-3195 432,955 432,955
 Additional Formula Aid 10-3196 445,066 903,484
 Other State Aids 10-3XXX 343,608 1,296,641
 Categorical Special Education Aid 10-3132  2,097,550
 Equalization Aid 10-3176 16,078,875
 Categorical Security Aid 10-3177  1,057,415
 Categorical Transportation Aid 10-3121 633,564
 SUBTOTAL 12,681,155 13,973,047 20,020,995
 
 Revenues from Federal Sources: 
 Medicaid Reimbursement 10-4200 80,917 20,000 20,000
 SUBTOTAL  80,917 20,000 20,000
 Adjustment for Prior Year Encumbrances 23,214
 Actual Revenues (Over)/Under Expenditures 422,008
 TOTAL OPERATING BUDGET 44,649,040 46,650,047 52,823,744
 GRANTS AND ENTITLEMENTS
 Revenues from Local Sources  20-1XXX 124,687 53,700
 
 Revenues from State Sources: 
 Early Childhood Program Aid 20-3211 1,874,684 1,871,693
  Demonstrably Effective Program Aid 20-3212 1,190,912 1,190,912
 Preschool Education Aid 20-3218 627,410
 Other Restricted Entitlements 20-32XX 123,514 222,096 26,410
 TOTAL REVENUES FROM STATE SOURCES 3,189,110 3,284,701 653,820
 
 Revenues from Federal Sources: 
 Title I 20-4411-4416 553,395 552,055 525,946
 I.D.E.A. Part B (Handicapped) 20-4420-4429 973,845 973,941 1,026,788
 Other 20-4XXX 360,096 260,673 290,244
 TOTAL REVENUES FROM FEDERAL SOURCES  1,887,336 1,786,669 1,842,978
 TOTAL GRANTS AND ENTITLEMENTS 5,201,133 5,125,070 2,496,798
 REPAYMENT OF DEBT
 Budgeted Fund Balance  40-303 728,932
 Transfers from Other Funds 40-5200 768,192 290,000
 
 Revenues from Local Sources: 
  Local Tax Levy 40-1210 1,424,930 344,141 1,078,853
 Miscellaneous 40-1XXX 11,893
 TOTAL REVENUES FROM LOCAL SOURCES 1,436,823 344,141 1,078,853
 
 Revenues from State Sources: 
 Debt Service Aid Type II 40-3160 406,224 360,308 294,602
 TOTAL LOCAL REPAYMENT OF DEBT 2,611,239 1,723,381 1,373,455
 Actual Revenues (Over)/Under Expenditures -915,797
 TOTAL REPAYMENT OF DEBT 1,695,442 1,723,381 1,373,455
 TOTAL REVENUES/SOURCES 51,545,615 53,498,498 56,693,997
 UNION - RAHWAY 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 13,092,356 13,520,444 15,884,349
 Special Education 11-2XX-100-XXX 3,861,543 4,324,626 4,844,854
 Basic Skills/Remedial  11-230-100-XXX 785,237 795,800 1,745,677
 Bilingual Education 11-240-100-XXX 328,531 346,063 514,173
 School-Spon. Co/Extra-Curr. Activities  11-401-100-XXX 187,613 218,779 318,079
 School Sponsored Athletics 11-402-100-XXX 529,849 551,976 619,723
 Support Services:
 Tuition  11-000-100-XXX 3,853,924 3,477,317 3,404,634
 Attendance and Social Work Services 11-000-211-XXX 115,620 224,977 263,634
 Health Services  11-000-213-XXX 463,812 442,536 551,195
 Students - Related & Extraordinary 11-000-216,217 870,248 1,010,706 1,132,076
 Guidance  11-000-218-XXX 781,440 946,040 1,162,555
 Child Study Teams 11-000-219-XXX 1,076,662 1,138,094 1,190,976
 Improvement of Instructional Services 11-000-221-XXX 864,219 886,633 876,002
 Educational Media Services - School Library 11-000-222-XXX 370,085 305,610 365,170
 Instructional Staff Training Services 11-000-223-XXX 7,720 41,004 46,340
 General Administration 11-000-230-XXX 1,048,584 1,148,961 1,204,980
 School Administration  11-000-240-XXX 2,279,303 2,277,744 2,291,772
 Central Svcs & Admin Info Technology 11-000-25X-XXX 734,811 798,440 836,526
 Operation and Maintenance of Plant Services 11-000-26X-XXX 3,233,986 3,612,393 4,149,676
 Student Transportation Services 11-000-270-XXX 2,880,463 2,498,875 2,826,593
 Personal Services - Employee Benefits 11-XXX-XXX-2XX 6,762,435 8,021,392 8,420,897
 Total Support Services Expenditures 25,343,312 26,830,722 28,723,026
 TOTAL GENERAL CURRENT EXPENSE 44,128,441 46,588,410 52,649,881
 
 CAPITAL EXPENDITURES
 Interest Earned on Capital Reserve 10-604 7,000 5,000
 Equipment 12-XXX-XXX-73X 9,914 13,117 131,263
 Facilities Acquisition and Construction Services 12-000-4XX-XXX 334,647
 Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931 162,934
 TOTAL CAPITAL EXPENDITURES 507,495 20,117 136,263
 
 SPECIAL SCHOOLS
 Summer School:
  Instruction 13-422-100-XXX 13,104 22,658 37,600
 Total Summer School 13,104 22,658 37,600
  TOTAL SPECIAL SCHOOLS 13,104 22,658 37,600
 Transfer of Funds to Charter Schools 10-000-100-56X 18,862
 OPERATING BUDGET GRAND TOTAL 44,649,040 46,650,047 52,823,744
 
 SPECIAL GRANTS AND ENTITLEMENTS
 Local Projects 20-XXX-XXX-XXX 124,687 53,700
 Early Childhood Program Aid:
 Instruction 20-211-100-XXX 1,406,309 1,491,734 501,595
 Support Services 20-211-200-XXX 468,375 379,959 125,815
 TOTAL EARLY CHILDHOOD PROGRAM AID 1,874,684 1,871,693 627,410
 Demonstrably Effective Program Aid:
 Instruction  20-212-100-XXX 1,099,654 1,190,912
 Support Services 20-212-200-XXX 91,258
 TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 1,190,912  1,190,912
 Other State Projects:
 Nonpublic Textbooks 20-XXX-XXX-XXX 4,057 6,714 6,929
 Nonpublic Auxiliary Services 20-XXX-XXX-XXX  449 4,175
 Nonpublic Handicapped Services 20-XXX-XXX-XXX 6,548 10,461 1,860
 Nonpublic Nursing Services 20-XXX-XXX-XXX 6,014 7,945 12,661
 Nonpublic Technology Initiative 20-XXX-XXX-XXX 3,159 4,280 4,960
 Other Special Projects 20-XXX-XXX-XXX 103,287 188,521
 Total State Projects 3,189,110 3,284,701 653,820
 Federal Projects:
 Title I 20-XXX-XXX-XXX 553,395  552,055 525,946
 I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 973,845 973,941 1,026,788
 Other Special Projects 20-XXX-XXX-XXX 360,096  260,673 290,244
 Total Federal Projects 1,887,336 1,786,669 1,842,978
 TOTAL GRANTS AND ENTITLEMENTS 5,201,133  5,125,070 2,496,798
 
 REPAYMENT OF DEBT
 Repayment of Debt - Regular 40-701-510-XXX 1,695,442 1,723,381 1,373,455
 TOTAL REPAYMENT OF DEBT  1,695,442 1,723,381 1,373,455
 Total Expenditures 51,545,615 53,498,498 56,693,997
 
 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 51,545,615 53,498,498 56,693,997
 
 UNION - RAHWAY 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 525,088 861,605 923,958 923,958
 Repayment of Debt 1 915,798 0 0
 
 Reserved for Specific Purposes:
 General Operating Budget:
 Capital Reserve 346,456 197,380 204,380 209,380
 Adult Education Programs 0 0 0 0
 Maintenance Reserve  0 0 0 0
 Legal Reserve 626,428 0 0 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 - RAHWAY 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 9974 10413 10641 11447 12050
Total Classroom Instruction  6226 6570 6559 7019 7398
Classroom-Salaries and Benefits 5934 6275 6251 6686 7040
Classroom-General Supplies and Textbooks  209 212 222 239 257
Classroom-Purchased Services and Other 83 83 86 94 101
Total Support Services  1368 1440 1495 1659 1726
Support Services-Salaries and Benefits 1202 1233 1258 1387 1455
Total Administrative Costs 1194 1246 1245 1312 1305
Administration-Salaries and Benefits 966 984 985 1035 1012
Total Operations and Maintenance of Plant 920  941 971 1055 1182
Operations & Maintenance of Plant-Salary & Ben. 480 535 521 571 644
Total Food Services Costs  0 0
Total Extracurricular Costs 196 214 212 232 274
Total Equipment Costs 7  3 0 3 33
Employee Benefits as a % of Salaries 24.8 25.5 26.9 27.0 26.2
 
 
 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 - RAHWAY CITY
 
Shared Services -- Description of Shared Services_________________________________________________
 
 1.We have an interlocal agreement with the City of Rahway Public Works 
 Dept.to provide Ground Maintenance and also some Building Maintenance 
 when appropriate. 
 2.We are the lead district with three other districts in providing 
 teacher training for the Amistad implementation across the Curriculum 
 of all subjects.  
 3.We have a relationship with the County of Union Parks and Recreation 
 Department for approval to use Madison Avenue County Park and Rahway 
 River Park for Soccer,Baseball,Softball,Track and Phys Ed Programs. 
 4.We also share our Facilities with the City of Rahway Recreation Dept. 
 for use of some of their Recreation Programs. 
 5.We share our Four Elementary School Facilities with the local YMCA for 
 their After School Care Program. In return, they allow the School 
 District to use their pool for the Swim Team during their season for 
 competition and practice. 
 6.We are also involved in a State Wide Purchasing Cooperative Program 
 with other school districts throughout the State which saves the 
 School District hundreds of thousands of dollars per year in Supplies 
 and Materials.  
 
 UNION - RAHWAY CITY
 
22a. Estimated Tax Rate Information ______________________________
 
 
 
A. Estimated 08-09 School Tax Rate__________________________________
 
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 32,531,242 (A)
Estimated Net Taxable Valuation (as of 01/01/2008 ) 1,521,392,355 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)X100 2.1383 (C)
 
 
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
 
Total School Levy 33,242,739 (D)
Estimated Net Taxable Valuation (as of 01/01/2008 ) 1,521,392,355 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)X100 2.1850 (F)
 
 
B. Estimated 08-09 Equalized School Tax Rate____________________________________________
 
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 32,531,242 (G)
Estimated Equalized Valuation (as of 10/01/2007 ) 3,538,069,996 (H)
Estimated 08-09 Equalized General Fund School
 Tax Rate=(G)/(H)X100 0.9195 (I)
 
 
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
 
Total School Levy  33,242,739 (J)
Estimated Equalized Valuation (as of 10/01/2007 ) 3,538,069,996 (K)
Estimated 08-09 Equalized Total School
 Tax Rate=(J)/(K)X100 0.9396 (L)
 
 
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